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CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1992

Table of Provisions

  • 1 Short title  
  • 2 Commencement  
  • 3 Principal Act  
  • 4 Interpretation  
  • 5 Alteration to heading  
  • 6 Customs control of goods  
  • 7 Persons having possession of dutiable goods to keep them safely  
  • 8 Repeal of certain sections  
  • 9 Right to require security  
  • 10 Impending arrival report  
  • 11 Arrival report  
  • 12 Cargo report  
  • 13 Passenger and crew report  
  • 14 Insertion of new section  
  • 15 Repeal of certain sections and substitution of new sections  
  • 16 Failure to make entries  
  • 17 Breaking Bulk  
  • 18 Insertion of new Division  
  • 19 Entry of warehoused goods  
  • 20 Spirit imported in bulk must be entered for warehousing or transhipment  
  • 21 Prohibited exports  
  • 22 What is an export entry?  
  • 23 Authority to deal with goods under section 114  
  • 24 Goods not to be taken on board without authority to deal  
  • 25 Submanifests may be prepared before goods are exported  
  • 26 Requisites for obtaining Certificate of Clearance  
  • 27 Withdrawal of entries, submanifests and manifests  
  • 28 Notification of export entries, submanifests, manifests and withdrawals  
  • 29 Amendment of heading  
  • 30 Payment of duty on ship's or aircraft's stores  
  • 31 Rate of import duty  
  • 32 Declared permit quotas - effect on rates of import duty  
  • 33 Refunds etc. of duty  
  • 34 Rebate of duty in respect of diesel fuel used for certain purposes  
  • 35 Diesel fuel rebate - notification of sale etc.  
  • 36 Diesel fuel rebate - payment of penalty in lieu of prosecution  
  • 37 Payments under protest  
  • 38 Power to question persons claiming packages  
  • 39 Powers of officers to inspect commercial documents in certain circumstances  
  • 40 Powers of officers for purposes of section 164  
  • 41 External search  
  • 42 Customs offences  
  • 43 Security of identifying codes and PIN numbers  
  • 44 Insertion of new sections  
  • 45 Customs records of computer transmissions admissible in evidence  
  • 46 Penalty for making false statements  
  • 47 Section 243T not to apply in certain cases  
  • 48 Notices  
  • 49 Review of decisions  
  • 50 Transitional  
  • 51 Principal Act  
  • 52 Payment of duty  
  • 53 Rebate of duty in respect of diesel fuel used for certain purposes  
  • 54 Diesel fuel rebate - notification of sale etc.  
  • 55 Diesel fuel rebate - payment of penalty in lieu of prosecution  
  • 56 Powers of officers for purposes of section 78A  
  • 57 Insertion of new section  

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