CUSTOMS REGULATION 2015
- made under the Customs Act 1901
Table of Provisions
PART 1--PRELIMINARY
Division 1--Preliminary
Division 2--Definitions
- 4 Definitions
- 5 References to tariff heading or tariff sub - heading
Division 3--Provisions relating to definitions in the Act
- 6 Airport shop goods
- 7 Ensign and insignia for Commonwealth aircraft
- 8 Ensign for Commonwealth ship
- 9 Excise - equivalent goods
- 10 Like customable goods
PART 2--ADMINISTRATION
- 11 Flag
- 12 Days and hours for performing functions
- 13 Rates of fees and travel expenses
PART 3--CUSTOMS--CONTROL EXAMINATION AND SECURITIES GENERALLY
- 14 Prescribed places for making, preparing or receiving goods for export
PART 4--THE--IMPORTATION OF GOODS
Division 1--General reporting requirements
Subdivision A--Impending arrival reports
- 15 Prescribed period
- 16 Specified period for kind of journey
- 17 Pleasure craft--prescribed number of days
Subdivision B--Cargo reports
- 18 Prescribed period
- 19 Specified period for kind of journey
Subdivision C--Passenger reports
- 20 Prescribed period
- 21 Specified period for kind of journey
Subdivision D--Other matters relating to reporting
- 22 Manner of sending or giving documentary reports
- 23 Access to passenger information--prescribed laws
Division 2--Registration of special reporters
- 24 Further conditions attaching to registration as special reporter
Division 3--Entry, unshipment, landing, and examination of goods
Subdivision A--Exempt goods and value of goods
- 25 Goods exempt from import entry
- 26 Value of goods consigned otherwise than by post
Subdivision B--Subdivision AA goods
- 27 Providing information about Subdivision AA goods
- 27A Providing information about Subdivision AA goods--digital passenger declaration
- 28 Method of communication of authority to deal with Subdivision AA goods
Subdivision C--Specified low value goods
- 29 Goods excluded from being specified low value goods
- 30 Information to be included in authority to deal with specified low value goods
Subdivision D--Other matters relating to entry and authority to deal
- 31 Information to be included in authority to deal with goods
- 32 Failure to make entries--prescribed periods
PART 5--DEPOT--LICENCES
- 33 Travelling expenses and circumstances for paying travelling expenses
- 34 Transfer of depot licence
PART 6--WAREHOUSES
Division 1--Warehouse licences
- 35 Payment of warehouse licence charge in respect of the grant of a warehouse licence
- 36 Payment of warehouse licence charge in respect of the renewal of a warehouse licence
- 37 Refund of warehouse licence charge
Division 2--Permission for outwards duty free shops
- 39 Circumstances in which permission may be given--application
- 40 Matters to be taken into account--off - airport duty free shop
- 41 Period of effect of permission
- 42 Revocation of permission
Division 3--Conditions for outwards duty free shops
- 43 Preliminary
- 44 Arrangements and proof of travel and export
- 45 Recognition of obligations
Division 4--Additional conditions for off-airport duty free shops
Subdivision A--Preliminary
- 46 Preliminary
Subdivision B--Conditions for proprietor of shop
- 47 Delivery of goods
- 48 Invoice for goods to be delivered
- 49 Giving information to a Collector
- 50 Packages to be examined
- 51 Giving a return and paying duty
Subdivision C--Conditions for relevant traveller
- 52 Preliminary
- 53 Package not to be interfered with
- 54 Package to be examined
- 55 If goods are not exported as intended
Division 5--Additional conditions for on-airport duty free shops
- 56 Preliminary
- 57 Invoice for goods
Division 6--Other matters relating to outwards duty free shops
- 58 Proof of export of goods--off - airport duty free shops
- 59 Sealed bag arrangements for LAG products--off - airport duty free shops
Division 7--Inwards duty free shops
Subdivision A--Permission for inwards duty free shops
- 60 Circumstances in which permission may be given--application
- 61 Period of effect of permission
- 62 Revocation of permission
Subdivision B--Conditions for inwards duty free shops
- 63 Preliminary
- 64 Arrangements and proof of travel
- 65 Signs to be displayed
Division 8--Other matters relating to warehouses
- 66 Repacking in warehouse
- 67 Bottling, canning, blending or reducing strength of spirits
- 68 Delivery from warehouse
- 69 Duty - paid or free goods in warehouses
- 70 Permitting goods to leave warehouse
- 71 Notice to Department by holder of warehouse licence
PART 7--CARGO--TERMINALS
- 72 Particulars about persons who enter a cargo terminal
PART 8--SPECIAL--PROVISIONS RELATING TO BEVERAGES
PART 9--INFORMATION--ABOUT PERSONS DEPARTING AUSTRALIA
PART 10--THE--EXPORTATION OF GOODS
Division 1--Export of goods for a military end-use
- 75 Methods of service and time of receipt of notices
- 76 Notice given personally
- 77 Notice sent by registered mail
- 78 Notice faxed, emailed or sent by other electronic means
Division 2--Entry and clearance of goods for export
Subdivision A--Entry of goods for export
- 79 Goods not exempt
- 80 Exempt goods
- 81 Live animals
Subdivision B--Export declarations and export entry advices
- 82 Refusal to accept or deal with export declaration
- 83 Giving export entry advices
Subdivision C--Goods sent to, or received at, a wharf or an airport for export
- 84 Sending goods--goods entered for export
- 85 Sending goods--goods not required to be entered for export
- 86 Sending goods--other matters
- 87 Receiving goods--notices
- 88 Goods not exempt
Subdivision D--Certificate of Clearance
- 89 Kinds of ships and aircraft
Subdivision E--Other matters
- 90 Consolidation of certain goods for export
- 91 Documentary export entries and documentary withdrawal of export entries
- 92 Shipment of goods
PART 11--SHIPS----STORES, DRUGS AND AIRCRAFT'S STORES
- 93 Ship's stores
- 94 Drugs that are prohibited imports
PART 12--THE--DUTIES
Division 1A--Goods imported by certain trusted traders
- 94A Payment of import duty on goods imported by certain trusted traders
Division 1--Duty on alcoholic beverages
- 95 Meaning of alcoholic beverage
Division 2--Allowable expenditure of a factory
- 96 Costs of a factory--labour
- 97 Costs of a factory--overheads
Division 3--Value of goods
- 98 Manner of acceptance of estimated value of goods
Division 4--Delivery of goods on giving of security or undertaking
- 99 Matters relating to granting permission
- 100 Permission to take delivery of goods--requirements
- 101 Circumstances in which duty is not payable
Division 5--Refunds, rebates and remissions of duty
Subdivision A--Circumstances for refund, rebate or remission
- 102 Circumstances for refunds, rebates and remissions of duty
- 103 Requirements for refund of duty on petrol
- 104 Remission of duty--rounding down duty paid in cash
- 105 Remission or refund of duty--import entry or self - assessed clearance declaration taken to be withdrawn
Subdivision B--Application for refund, rebate or remission
- 106 When an application is required for a refund, rebate or remission of duty
- 107 Application for a refund, rebate or remission of duty
- 108 Communication of application for refund, rebate or remission by computer to Department
- 109 Period for making an application for refund, rebate or remission
- 110 Procedures for dealing with application for refund, rebate or remission
Subdivision C--Conditions for refund, rebate or remission of duty
- 111 Conditions for refund, rebate or remission of duty
Subdivision D--Amount of refund, rebate or remission of duty
- 112 Calculation of refund, rebate or remission of duty
PART 13--AGENTS--AND CUSTOMS BROKERS
Division 1--Broker's licences
- 113 Information to be included in application for licence
- 114 Condition on licence
Division 2--National Customs Brokers Licensing Advisory Committee
- 117 Committee meetings and record of proceedings
PART 14--OFFICERS
Division 1--Powers of officers
- 118 Documents containing information relevant to an offence against an Act
- 119 Approved firearms
- 119A Surrender of prescribed prohibited imports
- 120 Post - importation permission--kinds of prohibited imports
- 121 Required identity information
- 122 Security identification cards
- 123 Samples
- 124 Disposal of certain abandoned goods--prescribed period
Division 2--Detention and search of suspects
- 125 Equipment for internal non - medical scan
- 126 Places where internal search or recovery of a substance or thing may be carried out
- 127 Storage of records of an external search or an internal non - medical scan
- 128 Detention places
PART 15--PENAL--PROVISIONS
Division 1--Matters other than infringement notices
- 129 Forfeited ships--prescribed Acts
- 130 Tier 1 and Tier 2 goods
- 131 Restricted goods
- 132 Commercial documents
Division 2--Infringement notices
Subdivision A--Preliminary
- 133 Preliminary
- 134 Meaning of infringement officer
- 135 Provisions subject to infringement notices
Subdivision B--Infringement notices
- 136 When an infringement notice may be given
- 137 Matters to be included in an infringement notice--general
- 138 Matters to be included in an infringement notice--false or misleading statements resulting in loss of duty
- 139 Extension of a payment period
- 140 Withdrawal of an infringement notice
- 141 Effect of payment of an amount
Subdivision C--Other matters
- 142 Prohibited imports
- 143 Effect of this Division
PART 16--TARIFF--CONCESSION ORDERS
- 144 Prescribed organisations
- 145 Goods to which a TCO should not extend
PART 17--OTHER--MATTERS
Division 1--Prescribed laws
- 146 Prescribed laws of the Commonwealth
Division 2--Conversion of measurements of LPG and compressed natural gas
- 147 Conversion of measurements of LPG and compressed natural gas
Division 3--Collector's sales
- 148 Notice of Collector's sale
- 149 Conditions of Collector's sale
Division 4--Offences relating to customs documents
- 150 Offences relating to customs documents
Division 5--Fees
PART 18--TRANSITIONAL--MATTERS
- 151 Things done under the Customs Regulations 1926
- 152 Conditions for special reporters
- 153 Approved forms and approved statements
- 154 Amendments made by the Customs and Other Legislation Amendment (Australian Border Force) Regulation 2015
- 155 Amendments made by the Customs Amendment (Duty Deferral for Australian Trusted Traders) Regulations 2018
- 156 Amendments made by the Customs Legislation Amendment (Asbestos) Regulations 2019
- 157 Amendments made by the Treasury Laws Amendment (Goods and Services Tax) Regulations 2019
- 158 Amendments made by the Customs Amendment (Fees) Regulations 2020
- 159 Amendments made by the Customs and Biosecurity Amendment (Deferred Charges for Australian Trusted Traders) Regulations 2021
- 160 Amendments made by the Home Affairs Legislation Amendment (Digital Passenger Declaration) Regulations 2021
- 161 Amendments made by the Customs Legislation Amendment (Flags) Regulations 2022
- 162 Amendments made by the Customs Amendment (Unentered and Abandoned Goods) Regulations 2022