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CUSTOMS REGULATION 2015

- made under the Customs Act 1901

Table of Provisions

PART 1--PRELIMINARY

Division 1--Preliminary

  • 1 Name
  • 3 Authority

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

  • 73 Customable beverages

PART 9--INFORMATION--ABOUT PERSONS DEPARTING AUSTRALIA

  • 74 Kinds of ship

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

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