Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 68

             (1)  This section applies to:

                     (a)  goods that are imported into Australia; and

                     (b)  goods that are intended to be imported into Australia and that are on board a ship or aircraft that has commenced its journey to Australia; and

                     (c)  a ship or aircraft that is intended to be imported into Australia and that has commenced its journey to Australia;

but does not apply to:

                     (d)  goods that are accompanied or unaccompanied personal or household effects of a passenger, or a member of a crew, of a ship or aircraft; and

                     (e)  goods, other than prescribed goods:

                              (i)  that are included in a consignment consigned through the Post Office by one person to another; and

                             (ii)  that have a value not exceeding $1,000 or such other amount as is prescribed; and

                      (f)  goods, other than prescribed goods:

                              (i)  that are included in a consignment consigned otherwise than by post by one person to another; and

                             (ii)  that are all transported to Australia in the same ship or aircraft; and

                            (iii)  that have a value not exceeding $250 or such other amount as is prescribed; and

                     (g)  containers:

                              (i)  that are the property of a person carrying on business in Australia; and

                             (ii)  that are imported on a temporary basis to be re-exported, whether empty or loaded; and

                     (h)  containers:

                              (i)  that were manufactured in Australia; and

                             (ii)  that are, when imported into Australia, the property of a person carrying on business in Australia; and

                            (iii)  that were the property of that person when, and have remained the property of that person since, they were exported or were last exported from Australia; and

                      (i)  goods that, under the regulations, are exempted from this section, either absolutely or on such terms and conditions as are specified in the regulations; and

                      (j)  goods stated in a cargo report to be goods whose destination is a place outside Australia.

             (2)  The owner of goods to which this section applies may, at any time before the ship or aircraft carrying the goods first arrives at a port or airport in Australia at which any goods are to be discharged, enter the goods:

                     (a)  for home consumption; or

                     (b)  for warehousing.

             (3)  If the owner of goods to which this section applies does not enter the goods under subsection (2) for a purpose set out in that subsection, the owner must enter the goods for one or other such purpose after the ship or aircraft carrying the goods first arrives at a port or airport in Australia at which any goods are to be discharged.

          (3A)  An entry of goods for home consumption is made by communicating to Customs:

                     (a)  an import declaration in respect of the goods; or

                     (b)  an RCR in respect of the goods.

          (3B)  An entry of goods for warehousing is made by communicating to Customs a warehouse declaration in respect of the goods.

             (4)  For the purposes of paragraph (1)(d), goods:

                     (a)  in quantities exceeding what could reasonably be expected to be required by a passenger or member of the crew of a ship or aircraft for his or her own use; or

                     (b)  that are, to the knowledge or belief of a passenger or member of the crew of a ship or aircraft, to be sold, or used in the course of trading, in Australia;

are not included in the personal or household effects of a passenger or crew member.

             (5)  For the purposes of paragraphs (1)(e) or (f), the value of goods must be ascertained or determined under Division 2 of Part VIII.