Customs Act 1901

This section does not apply to tobacco products.

A person may apply to the Collector for permission to deliver into home consumption like customable goods or excise equivalent goods:

of a kind specified in the application; and

to which section 68 applies;

in respect of a recurring 7 day period; or

in respect of a calendar month if:

the person is a small business entity, or is a person covered by subsection (1AA), (an eligible business entity); or

the person is included in a class prescribed by the regulations; or

the like customable goods or excise‑equivalent goods to be delivered into home consumption are of a kind prescribed by the regulations for the purposes of this subparagraph; or

for excise equivalent goods—in respect of a quarter, if the person is an eligible business entity.

A person is covered by this subsection if:

the person is not a small business entity; and

the person would be a small business entity if:

each reference in Subdivision 328‑C (about what is a small business entity) of the Income Tax Assessment Act 1997 to $10 million were instead a reference to $50 million; and

the reference in paragraph 328‑110(5)(b) of that Act to a small business entity were instead a reference to a person covered by this subsection.

If a person applies in respect of a recurring 7 day period, the person may specify in the application the 7 day period that the person wishes to use.

Despite the definition of days in section 4, Sundays and public holidays are counted as days for the purpose of determining a recurring 7 day period. This subsection does not affect the operation of section 36 of the Acts Interpretation Act 1901.

An application must be made in writing in an approved form.

The Collector may, on receiving an application under subsection (1) or advice under subsection (13) or (14), by notice in writing:

give permission to the person to deliver into home consumption, from a place specified in the permission:

like customable goods to which section 68 applies; or

excise‑equivalent goods to which section 68 applies;

refuse to give such a permission and set out in the notice the reasons for so refusing.

If a permission is to apply in respect of a 7 day period, the notice must specify:

the 7 day period for which permission is given; and

the first day of the 7 day period from which permission is given.

If a permission is to apply in respect of a calendar month, the notice must specify the calendar month from which permission is given.

If a permission is to apply in respect of a quarter, the notice must specify the quarter from which permission is given.

A permission given under subsection (5) in respect of like customable goods or excise‑equivalent goods is subject to the following conditions:

if a person’s permission applies in respect of a 7 day period and specifies goods other than gaseous fuel—the condition that, to the extent that the permission relates to goods other than gaseous fuel, the person give the Collector a return, by way of a document or electronically, on the first day following the end of each 7 day period, providing particulars in accordance with section 71K or 71L in relation to the goods that have, during the period to which the return relates, been delivered into home consumption under the permission;

if a person’s permission applies in respect of a 7 day period and specifies gaseous fuel—the condition that, to the extent that the permission relates to gaseous fuel, the person give the Collector a return, by way of a document or electronically, on or before the seventh day following the end of each 7 day period, providing particulars in accordance with section 71K or 71L in relation to the gaseous fuel that has, during the period to which the return relates, been delivered into home consumption under the permission;

if a person is an eligible business entity and the person’s permission applies in respect of a calendar month—the condition that the person give the Collector a return, by way of a document or electronically, on or before the 21st day of each calendar month, providing particulars in accordance with section 71K or 71L in relation to the goods that have, during the previous calendar month, been delivered into home consumption under the permission;

if a person’s permission applies in respect of a calendar month and the person is included in a class mentioned in subparagraph (1)(d)(i) or has permission to enter like customable goods or excise‑equivalent goods of a kind prescribed by the regulations for the purposes of subparagraph (1)(d)(ii)—any condition prescribed by the regulations;

if a person is an eligible business entity and the person’s permission applies in respect of a quarter—the condition that the person give the Collector a return, by way of a document or electronically, on or before:

for a quarter ending on 31 March, 30 June or 30 September—the 28th day after the end of the quarter; and

for a quarter ending on 31 December—the 28th day of the February after the end of the quarter;

if a person ceases to be an eligible business entity—the condition that the person advise the Collector, in writing, of that fact as soon as practicable after ceasing to be an eligible business entity;

if a person ceases to be included in a class mentioned in subparagraph (1)(d)(i)—the condition that the person advise the Collector, in writing, of that fact as soon as practicable after ceasing to be included in that class;

in any case—the condition that on or after the goods are imported and before they are delivered into home consumption, the goods to which the permission relates must have been or must be entered for warehousing;

the condition that, at the time when each return is given to the Collector, the person pay any duty owing at the rate applicable when the goods were delivered into home consumption;

any other condition, specified in the permission, that the Collector considers appropriate.

Paragraphs (8)(a), (b), (c), (d) and (da)—see also subsection (9).

Despite paragraphs (8)(a), (b), (c), (d) and (da), the Collector may determine different conditions for giving the Collector a return if subsection (13) or (14) applies.

A person to whom a permission is given under subsection (5) must comply with any conditions to which the permission is subject.

Subsection (10) is an offence of strict liability.

For strict liability, see section 6.1 of the Criminal Code.

If the Collector is satisfied that a person to whom a permission has been given under subsection (5) has failed to comply with any condition to which the permission is subject, the officer may, at any time while the permission remains in force, by notice in writing, revoke the permission. The notice must set out the reasons for the revocation.

If:

a person is an eligible business entity or included in a class mentioned in subparagraph (1)(d)(i); and

the person’s permission applies in respect of a calendar month or a quarter; and

the person advises the Collector, in writing, that the person ceases to be an eligible business entity or included in a class mentioned in subparagraph (1)(d)(i);

revoke the permission with effect from a specified day; and

give another permission under subsection (5) in respect of a 7 day period.

If a person advises the Collector, in writing, that the person wishes to change the 7 day period in respect of which their permission applies, the Collector may, by notice in writing:

revoke the permission with effect from a specified day; and

give another permission under subsection (5) in respect of another period.

Subsections (12) to (14) do not, by implication, limit the application of subsections 33(3) and (3AA) of the Acts Interpretation Act 1901.