Commonwealth Consolidated Regulations

CUSTOMS REGULATIONS 1926

- made under the Customs Act 1901

TABLE OF PROVISIONS

   1.      Name of Regulations [see Note 1]  
   1A.     Interpretation  
   1C.     Ensign and insignia (Act s 4)  
   1D.     Excise-equivalent goods (Act s 4)  
   2.      Prescribed flag for the purposes of section 14 of the Act  
   3.      Wharfs: security for the protection of revenue  
   19.     Working days and hours of business  
   20.     Rates of officers' fees and travel expenses  
   23.     Prescribed places for the reception or manufacture of goods for export  
   23AAA.  Prescribed information: Torres Strait Treaty  
   25.     Deposits by subscribers to Customs securities  
   26.     Impending arrival reports: prescribed period  
   27.     Impending arrival reports: specified period for certain kinds of journeys  
   27A.    Impending arrival report for pleasure craft: prescribed number of days  
   28.     Cargo reports: prescribed period  
   29.     Cargo reports: specified period for certain kinds of journeys  
   30A.    Passenger reports: prescribed period  
   30B.    Passenger reports: specified period for certain kinds of journeys  
   31.     Prescribed manner of communication: subsection 64ACE (1) of the Act  
   31AAA.  Prescribed laws  
   31AA.   Further conditions attaching to registration as special reporter  
   31AB.   Goods exempt from import entry  
   31AC.   Value of prescribed goods  
   32.     Like customable goods  
   41.     Information in relation to goods not requiring import entry or self-assessed clearance declaration  
   41A.    Methods of communication of authority to deal with goods  
   41B.    Goods excluded from being specified low value goods  
   41C.    Information to be included in authority to deal with specified low value goods  
   42.     Information to be included in authority to deal with goods  
   43.     Prescribed period for the purposes of section 72 of the Act  
   45.     Due date for prescribed declarations  
   48.     Conditions of depot licence -- travelling expenses  
   48A.    Transfer of depot licence  
   49.     Security for compliance with Act and Regulations  
   49A.    Limitations on use of certain words in connection with businesses, premises etc  
   50.     Warehouse licence fees -- general  
   50A.    Warehouse licence fees -- dual licensed places  
   50B.    Payment of warehouse licence fees  
   51.     Surrender of licences  
   63.     Application to sort, bottle, pack or re-pack goods in a warehouse  
   75.     Reducing and bottling of spirits in bond  
   80.     Delivery from warehouse  
   92.     Duty-paid or free goods in warehouses  
   93.     Outwards duty free shops  
   94.     Declaration in respect of airport shop goods  
   95.     Inwards duty free shops  
   95AA.   Permitting goods to leave warehouse  
   95AB.   Notices to Customs by holder of warehouse licence  
   95A.    Customable beverages  
   96.     Volume prescribed for the purposes of paragraph 105 (2) (a) of the Act: containers containing whisky  
   96A.    Prescribed ships (Act s 106A)  
   97.     Entry of goods for export  
   97A.    Refusal to accept or deal with export declaration  
   97B.    Declarations by persons who use ACEANS -- prescribed day of the month (Act s 114BC)  
   98.     Export entry advices under section 114C of the Act  
   98A.    Particulars about goods for export (Act s 114E)  
   98B.    Notices to Customs by person receiving goods (Act s 114F)  
   98C.    Consolidation of certain goods for export (Act s 117AA)  
   98D.    Application for Certificate of Clearance -- prescribed information (Act s 118)  
   98E.    Certificate of Clearance -- certain ships and aircraft (Act s 118A)  
   99.     Documentary communication and withdrawal of export entries  
   100.    Shipment of goods  
   105.    Landing certificate  
   105A.   Exports to Singapore -- declaration by exporter  
   105B.   Exports to Singapore -- record keeping (producer or manufacturer)  
   105C.   Exports to Singapore -- record keeping (exporter that is not producer or manufacturer)  
   105D.   Exportation of goods to Thailand -- Record keeping by exporter who is not the producer of the goods  
   105E.   Exportation of goods to Thailand -- Record keeping by the producer of the goods  
   105F.   Exportation of goods to New Zealand -- record keeping by exporter who is not the producer or principal manufacturer of the goods  
   105G.   Exportation of goods to New Zealand -- record keeping by the producer or principal manufacturer of the goods  
   105H.   Exportation of goods to Chile -- record keeping by exporter who is not the producer of the goods  
   105I.   Exportation of goods to Chile -- record keeping by the producer of the goods  
   106.    Ship's stores  
   107.    Aircraft's stores  
   107A.   Prescribed costs of factory labour -- section 153F of the Act  
   107B.   Prescribed costs of factory overheads -- section 153G of the Act  
   107C.   Meaning of alcoholic beverage  
   108.    Manner of acceptance by Collector of estimated value of goods  
   124.    Security for payment of duty  
   124A.   Duty not payable in certain circumstances (Act s 162)  
   125.    Importation of goods on a temporary basis  
   125A.   Duty not payable in certain circumstances (Act s 162A)  
   125B.   Dealing with goods brought into Australia under section 162A of the Act  
   126.    Circumstances under which refunds, rebates and remissions are made  
   126A.   Remission of duty if import entry or self-assessed clearance declaration taken to be withdrawn  
   126B.   Other circumstances under which refunds, rebates and remissions are made -- Thai originating goods  
   126C.   Other circumstances under which refunds, rebates and remissions are made -- Chilean originating goods  
   127.    Conditions for refund etc of duty  
   127AA.  Rounding down cash payments of duty  
   128.    Application for refund, rebate or remission of duty  
   128AAA. Procedures for dealing with application for rebate, refund or remission  
   128AAB. Communication of application to Customs  
   128A.   Time for application for refund of duty  
   128AA.  Refund not requiring an application  
   128B.   Calculation of refunds or remissions of duty  
   128F.   Conditions for refund on petrol  
   129.    Drawback of import duty in respect of goods  
   131.    Drawback of import duty upon exportation of specified goods  
   132.    Drawback of import duty where imported goods are used in the manufacture of other goods  
   133.    Limitation to payment of drawback of import duty  
   134.    Conditions relating to the payment of drawback of import duty  
   135.    Amount of claim for drawback of import duty  
   136A.   Drawback of import duty where goods have been imported more than once  
   136B.   Deduction of rebates from drawback payable  
   138A.   Review by Administrative Appeals Tribunal  
   138B.   Notification of decision  
   139.    Drawback of dumping duty  
   153.    Coasting trade  
   156.    Definitions  
   157.    Broker's licence  
   158.    Broker's licence fees  
   159.    Restricted licence  
   160.    Time for payment for grant or renewal of licence  
   162.    Committee meetings  
   162A.   Notice of matter relating to a broker's licence  
   162B.   Summons to attend before the Committee  
   167.    Prescribed Acts -- general regulatory powers  
   168.    Approved firearms (Act s 189A (5))  
   170.    Security for release of seized goods  
   170AA.  Prohibited imports for which post-importation permission may be given  
   170A.   Required identity information  
   170B.   Security identification cards  
   171.    Notice to produce documents  
   172.    Custody of official samples  
   173.    Official samples to be returned to owner  
   174.    Official samples  
   175.    Authorised access only to samples  
   176.    Samples to be used only for official purposes  
   176A.   Disposal of certain abandoned goods -- prescribed period  
   176AA.  Equipment for external searches  
   176B.   Storage of records of an external search  
   177.    Places where internal search etc may be carried out  
   178.    Detention places  
   179.    Documents in possession of Court  
   179AA.  Tier 1 and Tier 2 goods (Act s 233BAA, s 233BAB)  
   179AAA. UN-sanctioned goods (Act s 233BABAA)  
   179AB.  Commercial documents  
   179A.   Prescribed organisations  
   180.    Determination of cost of production or manufacture (section 269TAAD of the Act)  
   181.    Determination of administrative, selling and general costs (section 269TAAD of the Act)  
   181A.   Determination of profit (subsection 269TAC (5B) of the Act)  
   182.    Countries to which subsection 269TAC (5D) of the Act does not apply  
   183.    Matters to which the Minister must have regard (subsection 269TAC (5E) of the Act)  
   184.    Interpretation of regulation 185 and Schedule 2  
   185.    Restrictions on TCOs  
   189.    Collector's sales  
   190.    Collector's sales -- conditions  
   191.    Receipts for goods  
   193.    Offences  
   195.    Aircraft  
   196.    Forms  
   198.    Requirements in forms deemed to be prescribed  
   199.    Additional copies of forms may be required  
   200.    Substantial compliance in forms sufficient  
   201.    Form of declaration or security may be varied  
   202.    Repeal  
           SCHEDULE 1 Forms
           SCHEDULE 1AAA Prescribed goods
           SCHEDULE 1AAB Goods for export -- codes relating to descriptions
           SCHEDULE 1AAC Goods for export -- goods not exempt from sections 114E and 114F of the Act
           SCHEDULE 1AA Tier 1 and Tier 2 Goods
           SCHEDULE 1AB UN-sanctioned goods
           SCHEDULE 1B Countries to which subsection 269TAC (5D) of the Act does not apply
           SCHEDULE 2 Goods in respect of which TCOs must not be made