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Customs Regulation 2015
- PART 1 - PRELIMINARY
- Division 1 - Preliminary
- SECTION 1 NAME
- SECTION 2 COMMENCEMENT
- SECTION 3 AUTHORITY
- Division 2 - Definitions
- SECTION 4 DEFINITIONS
- SECTION 5 REFERENCES TO TARIFF HEADING OR TARIFF SUB-HEADING
- Division 3 - Provisions relating to definitions in the Act
- SECTION 6 AIRPORT SHOP GOODS
- SECTION 7 ENSIGN AND INSIGNIA FOR COMMONWEALTH AIRCRAFT
- SECTION 8 ENSIGN FOR COMMONWEALTH SHIP
- SECTION 9 EXCISE-EQUIVALENT GOODS
- SECTION 10 LIKE CUSTOMABLE GOODS
- PART 2 - ADMINISTRATION
- SECTION 11 FLAG
- SECTION 12 DAYS AND HOURS FOR PERFORMING FUNCTIONS
- SECTION 13 RATES OF FEES AND TRAVEL EXPENSES
- PART 3 - CUSTOMS CONTROL EXAMINATION AND SECURITIES GENERALLY
- SECTION 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
- SECTION 15 PRESCRIBED PERIOD
- SECTION 16 SPECIFIED PERIOD FOR KIND OF JOURNEY
- SECTION 17 PLEASURE CRAFT - PRESCRIBED NUMBER OF DAYS
- Subdivision B - Cargo reports
- SECTION 18 PRESCRIBED PERIOD
- SECTION 19 SPECIFIED PERIOD FOR KIND OF JOURNEY
- Subdivision C - Passenger reports
- SECTION 20 PRESCRIBED PERIOD
- SECTION 21 SPECIFIED PERIOD FOR KIND OF JOURNEY
- Subdivision D - Other matters relating to reporting
- SECTION 22 MANNER OF SENDING OR GIVING DOCUMENTARY REPORTS
- SECTION 23 ACCESS TO PASSENGER INFORMATION - PRESCRIBED LAWS
- Division 2 - Registration of special reporters
- SECTION 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
- SECTION 25 GOODS EXEMPT FROM IMPORT ENTRY
- SECTION 26 VALUE OF GOODS CONSIGNED OTHERWISE THAN BY POST
- Subdivision B - Subdivision AA goods
- SECTION 27 PROVIDING INFORMATION ABOUT SUBDIVISION AA GOODS
- SECTION 27A PROVIDING INFORMATION ABOUT SUBDIVISION AA GOODS - DIGITAL PASSENGER DECLARATION
- SECTION 28 METHOD OF COMMUNICATION OF AUTHORITY TO DEAL WITH SUBDIVISION AA GOODS
- Subdivision C - Specified low value goods
- SECTION 29 GOODS EXCLUDED FROM BEING SPECIFIED LOW VALUE GOODS
- SECTION 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
- SECTION 31 INFORMATION TO BE INCLUDED IN AUTHORITY TO DEAL WITH GOODS
- SECTION 32 FAILURE TO MAKE ENTRIES - PRESCRIBED PERIODS
- PART 5 - DEPOT LICENCES
- SECTION 33 TRAVELLING EXPENSES AND CIRCUMSTANCES FOR PAYING TRAVELLING EXPENSES
- SECTION 34 TRANSFER OF DEPOT LICENCE
- PART 6 - WAREHOUSES
- Division 1 - Warehouse licences
- SECTION 35 PAYMENT OF WAREHOUSE LICENCE CHARGE IN RESPECT OF THE GRANT OF A WAREHOUSE LICENCE
- SECTION 36 PAYMENT OF WAREHOUSE LICENCE CHARGE IN RESPECT OF THE RENEWAL OF A WAREHOUSE LICENCE
- SECTION 37 REFUND OF WAREHOUSE LICENCE CHARGE
- SECTION 38 REFUND OF WAREHOUSE LICENCE FEES
- Division 2 - Permission for outwards duty free shops
- SECTION 39 CIRCUMSTANCES IN WHICH PERMISSION MAY BE GIVEN - APPLICATION
- SECTION 40 MATTERS TO BE TAKEN INTO ACCOUNT - OFF-AIRPORT DUTY FREE SHOP
- SECTION 41 PERIOD OF EFFECT OF PERMISSION
- SECTION 42 REVOCATION OF PERMISSION
- Division 3 - Conditions for outwards duty free shops
- SECTION 43 PRELIMINARY
- SECTION 44 ARRANGEMENTS AND PROOF OF TRAVEL AND EXPORT
- SECTION 45 RECOGNITION OF OBLIGATIONS
- Division 4 - Additional conditions for off-airport duty free shops
- Subdivision A - Preliminary
- SECTION 46 PRELIMINARY
- Subdivision B - Conditions for proprietor of shop
- SECTION 47 DELIVERY OF GOODS
- SECTION 48 INVOICE FOR GOODS TO BE DELIVERED
- SECTION 49 GIVING INFORMATION TO A COLLECTOR
- SECTION 50 PACKAGES TO BE EXAMINED
- SECTION 51 GIVING A RETURN AND PAYING DUTY
- Subdivision C - Conditions for relevant traveller
- SECTION 52 PRELIMINARY
- SECTION 53 PACKAGE NOT TO BE INTERFERED WITH
- SECTION 54 PACKAGE TO BE EXAMINED
- SECTION 55 IF GOODS ARE NOT EXPORTED AS INTENDED
- Division 5 - Additional conditions for on-airport duty free shops
- SECTION 56 PRELIMINARY
- SECTION 57 INVOICE FOR GOODS
- Division 6 - Other matters relating to outwards duty free shops
- SECTION 58 PROOF OF EXPORT OF GOODS - OFF-AIRPORT DUTY FREE SHOPS
- SECTION 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
- SECTION 60 CIRCUMSTANCES IN WHICH PERMISSION MAY BE GIVEN - APPLICATION
- SECTION 61 PERIOD OF EFFECT OF PERMISSION
- SECTION 62 REVOCATION OF PERMISSION
- Subdivision B - Conditions for inwards duty free shops
- SECTION 63 PRELIMINARY
- SECTION 64 ARRANGEMENTS AND PROOF OF TRAVEL
- SECTION 65 SIGNS TO BE DISPLAYED
- Division 8 - Other matters relating to warehouses
- SECTION 66 REPACKING IN WAREHOUSE
- SECTION 67 BOTTLING, CANNING, BLENDING OR REDUCING STRENGTH OF SPIRITS
- SECTION 68 DELIVERY FROM WAREHOUSE
- SECTION 69 DUTY-PAID OR FREE GOODS IN WAREHOUSES
- SECTION 70 PERMITTING GOODS TO LEAVE WAREHOUSE
- SECTION 71 NOTICE TO DEPARTMENT BY HOLDER OF WAREHOUSE LICENCE
- PART 7 - CARGO TERMINALS
- SECTION 72 PARTICULARS ABOUT PERSONS WHO ENTER A CARGO TERMINAL
- PART 8 - SPECIAL PROVISIONS RELATING TO BEVERAGES
- SECTION 73 CUSTOMABLE BEVERAGES
- PART 9 - INFORMATION ABOUT PERSONS DEPARTING AUSTRALIA
- SECTION 74 KINDS OF SHIP
- PART 10 - THE EXPORTATION OF GOODS
- Division 1 - Export of goods for a military end-use
- SECTION 75 METHODS OF SERVICE AND TIME OF RECEIPT OF NOTICES
- SECTION 76 NOTICE GIVEN PERSONALLY
- SECTION 77 NOTICE SENT BY REGISTERED MAIL
- SECTION 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
- SECTION 79 GOODS NOT EXEMPT
- SECTION 80 EXEMPT GOODS
- SECTION 81 LIVE ANIMALS
- Subdivision B - Export declarations and export entry advices
- SECTION 82 REFUSAL TO ACCEPT OR DEAL WITH EXPORT DECLARATION
- SECTION 83 GIVING EXPORT ENTRY ADVICES
- Subdivision C - Goods sent to, or received at, a wharf or an airport for export
- SECTION 84 SENDING GOODS - GOODS ENTERED FOR EXPORT
- SECTION 85 SENDING GOODS - GOODS NOT REQUIRED TO BE ENTERED FOR EXPORT
- SECTION 86 SENDING GOODS - OTHER MATTERS
- SECTION 87 RECEIVING GOODS - NOTICES
- SECTION 88 GOODS NOT EXEMPT
- Subdivision D - Certificate of Clearance
- SECTION 89 KINDS OF SHIPS AND AIRCRAFT
- Subdivision E - Other matters
- SECTION 90 CONSOLIDATION OF CERTAIN GOODS FOR EXPORT
- SECTION 91 DOCUMENTARY EXPORT ENTRIES AND DOCUMENTARY WITHDRAWAL OF EXPORT ENTRIES
- SECTION 92 SHIPMENT OF GOODS
- PART 11 - SHIPS ' STORES, DRUGS AND AIRCRAFT ' S STORES
- SECTION 93 SHIP ' S STORES
- SECTION 94 DRUGS THAT ARE PROHIBITED IMPORTS
- PART 12 - THE DUTIES
- Division 1A - Goods imported by certain trusted traders
- SECTION 94A PAYMENT OF IMPORT DUTY ON GOODS IMPORTED BY CERTAIN TRUSTED TRADERS
- Division 1 - Duty on alcoholic beverages
- SECTION 95 MEANING OF ALCOHOLIC BEVERAGE
- Division 2 - Allowable expenditure of a factory
- SECTION 96 COSTS OF A FACTORY - LABOUR
- SECTION 97 COSTS OF A FACTORY - OVERHEADS
- Division 3 - Value of goods
- SECTION 98 MANNER OF ACCEPTANCE OF ESTIMATED VALUE OF GOODS
- Division 4 - Delivery of goods on giving of security or undertaking
- SECTION 99 MATTERS RELATING TO GRANTING PERMISSION
- SECTION 100 PERMISSION TO TAKE DELIVERY OF GOODS - REQUIREMENTS
- SECTION 101 CIRCUMSTANCES IN WHICH DUTY IS NOT PAYABLE
- Division 5 - Refunds, rebates and remissions of duty
- Subdivision A - Circumstances for refund, rebate or remission
- SECTION 102 CIRCUMSTANCES FOR REFUNDS, REBATES AND REMISSIONS OF DUTY
- SECTION 103 REQUIREMENTS FOR REFUND OF DUTY ON PETROL
- SECTION 104 REMISSION OF DUTY - ROUNDING DOWN DUTY PAID IN CASH
- SECTION 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
- SECTION 106 WHEN AN APPLICATION IS REQUIRED FOR A REFUND, REBATE OR REMISSION OF DUTY
- SECTION 107 APPLICATION FOR A REFUND, REBATE OR REMISSION OF DUTY
- SECTION 108 COMMUNICATION OF APPLICATION FOR REFUND, REBATE OR REMISSION BY COMPUTER TO DEPARTMENT
- SECTION 109 PERIOD FOR MAKING AN APPLICATION FOR REFUND, REBATE OR REMISSION
- SECTION 110 PROCEDURES FOR DEALING WITH APPLICATION FOR REFUND, REBATE OR REMISSION
- Subdivision C - Conditions for refund, rebate or remission of duty
- SECTION 111 CONDITIONS FOR REFUND, REBATE OR REMISSION OF DUTY
- Subdivision D - Amount of refund, rebate or remission of duty
- SECTION 112 CALCULATION OF REFUND, REBATE OR REMISSION OF DUTY
- PART 13 - AGENTS AND CUSTOMS BROKERS
- Division 1 - Broker ' s licences
- SECTION 113 INFORMATION TO BE INCLUDED IN APPLICATION FOR LICENCE
- SECTION 114 CONDITION ON LICENCE
- SECTION 115 BROKER ' S LICENCE FEES
- SECTION 116 TIME FOR PAYMENT OF FEE FOR GRANT OR RENEWAL OF LICENCE
- Division 2 - National Customs Brokers Licensing Advisory Committee
- SECTION 117 COMMITTEE MEETINGS AND RECORD OF PROCEEDINGS
- PART 14 - OFFICERS
- Division 1 - Powers of officers
- SECTION 118 DOCUMENTS CONTAINING INFORMATION RELEVANT TO AN OFFENCE AGAINST AN ACT
- SECTION 119 APPROVED FIREARMS
- SECTION 120 POST-IMPORTATION PERMISSION - KINDS OF PROHIBITED IMPORTS
- SECTION 121 REQUIRED IDENTITY INFORMATION
- SECTION 122 SECURITY IDENTIFICATION CARDS
- SECTION 123 SAMPLES
- SECTION 124 DISPOSAL OF CERTAIN ABANDONED GOODS - PRESCRIBED PERIOD
- Division 2 - Detention and search of suspects
- SECTION 125 EQUIPMENT FOR INTERNAL NON-MEDICAL SCAN
- SECTION 126 PLACES WHERE INTERNAL SEARCH OR RECOVERY OF A SUBSTANCE OR THING MAY BE CARRIED OUT
- SECTION 127 STORAGE OF RECORDS OF AN EXTERNAL SEARCH OR AN INTERNAL NON-MEDICAL SCAN
- SECTION 128 DETENTION PLACES
- PART 15 - PENAL PROVISIONS
- Division 1 - Matters other than infringement notices
- SECTION 129 FORFEITED SHIPS - PRESCRIBED ACTS
- SECTION 130 TIER 1 AND TIER 2 GOODS
- SECTION 131 RESTRICTED GOODS
- SECTION 132 COMMERCIAL DOCUMENTS
- Division 2 - Infringement notices
- Subdivision A - Preliminary
- SECTION 133 PRELIMINARY
- SECTION 134 MEANING OF INFRINGEMENT OFFICER
- SECTION 135 PROVISIONS SUBJECT TO INFRINGEMENT NOTICES
- Subdivision B - Infringement notices
- SECTION 136 WHEN AN INFRINGEMENT NOTICE MAY BE GIVEN
- SECTION 137 MATTERS TO BE INCLUDED IN AN INFRINGEMENT NOTICE - GENERAL
- SECTION 138 MATTERS TO BE INCLUDED IN AN INFRINGEMENT NOTICE - FALSE OR MISLEADING STATEMENTS RESULTING IN LOSS OF DUTY
- SECTION 139 EXTENSION OF A PAYMENT PERIOD
- SECTION 140 WITHDRAWAL OF AN INFRINGEMENT NOTICE
- SECTION 141 EFFECT OF PAYMENT OF AN AMOUNT
- Subdivision C - Other matters
- SECTION 142 PROHIBITED IMPORTS
- SECTION 143 EFFECT OF THIS DIVISION
- PART 16 - TARIFF CONCESSION ORDERS
- SECTION 144 PRESCRIBED ORGANISATIONS
- SECTION 145 GOODS TO WHICH A TCO SHOULD NOT EXTEND
- PART 17 - OTHER MATTERS
- Division 1 - Prescribed laws
- SECTION 146 PRESCRIBED LAWS OF THE COMMONWEALTH
- Division 2 - Conversion of measurements of LPG and compressed natural gas
- SECTION 147 CONVERSION OF MEASUREMENTS OF LPG AND COMPRESSED NATURAL GAS
- Division 3 - Collector ' s sales
- SECTION 148 NOTICE OF COLLECTOR ' S SALE
- SECTION 149 CONDITIONS OF COLLECTOR ' S SALE
- Division 4 - Offences relating to customs documents
- SECTION 150 OFFENCES RELATING TO CUSTOMS DOCUMENTS
- Division 5 - Fees
- SECTION 150A FEES FOR PERFORMING FUNCTIONS RELATING TO GOODS OF CERTAIN INTERNATIONAL TRAVELLERS USING GATEWAY AIRPORTS
- SECTION 150B CREDIT CARD SURCHARGE
- SECTION 150C PAYPAL SURCHARGE
- PART 18 - TRANSITIONAL MATTERS
- SECTION 151 THINGS DONE UNDER THE CUSTOMS REGULATIONS 1926
- SECTION 152 CONDITIONS FOR SPECIAL REPORTERS
- SECTION 153 APPROVED FORMS AND APPROVED STATEMENTS
- SECTION 154 AMENDMENTS MADE BY THE CUSTOMS AND OTHER LEGISLATION AMENDMENT (AUSTRALIAN BORDER FORCE) REGULATION 2015
- SECTION 155 AMENDMENTS MADE BY THE CUSTOMS AMENDMENT (DUTY DEFERRAL FOR AUSTRALIAN TRUSTED TRADERS) REGULATIONS 2018
- SECTION 156 AMENDMENTS MADE BY THE CUSTOMS LEGISLATION AMENDMENT (ASBESTOS) REGULATIONS 2019
- SECTION 157 AMENDMENTS MADE BY THE TREASURY LAWS AMENDMENT (GOODS AND SERVICES TAX) REGULATIONS 2019
- SECTION 158 AMENDMENTS MADE BY THE CUSTOMS AMENDMENT (FEES) REGULATIONS 2020
- SECTION 159 AMENDMENTS MADE BY THE CUSTOMS AND BIOSECURITY AMENDMENT (DEFERRED CHARGES FOR AUSTRALIAN TRUSTED TRADERS) REGULATIONS 2021
- SECTION 160 AMENDMENTS MADE BY THE HOME AFFAIRS LEGISLATION AMENDMENT (DIGITAL PASSENGER DECLARATION) REGULATIONS 2021
- SCHEDULE 1 - TARIFF SUBHEADINGS
- 1 TARIFF SUBHEADINGS FOR EXCISE-EQUIVALENT GOODS
- 2 TARIFF SUBHEADINGS FOR LIKE CUSTOMABLE GOODS
- 3 TARIFF SUBHEADINGS FOR GOODS USED IN THE MANUFACTURE OF EXCISABLE GOODS AT A DUAL-LICENSED PLACE
- 4 TARIFF SUBHEADINGS FOR CUSTOMABLE BEVERAGES
- SCHEDULE 2 - ACCESS TO PASSENGER INFORMATION - PRESCRIBED LAWS
- 1 ACCESS TO PASSENGER INFORMATION - PRESCRIBED LAWS
- SCHEDULE 3 - GOODS CLASSIFIED UNDER AN AHECC SUBHEADING
- 1 GOODS CLASSIFIED UNDER AN AHECC SUBHEADING
- SCHEDULE 4 - PARTICULARS FOR GOODS NOT REQUIRED TO BE ENTERED FOR EXPORT
- 1 PARTICULARS FOR GOODS NOT REQUIRED TO BE ENTERED FOR EXPORT
- SCHEDULE 5 - COSTS OF A FACTORY - OVERHEADS
- 1 COSTS OF A FACTORY - OVERHEADS
- SCHEDULE 6 - REFUNDS, REBATES AND REMISSIONS OF DUTY
- 1 CIRCUMSTANCES IN WHICH A REFUND, REBATE OR REMISSION MAY BE MADE
- SCHEDULE 7 - TIER 1 AND TIER 2 GOODS
- PART 1 - TIER 1 GOODS
- 1 TIER 1 GOODS
- 2 CRITICAL QUANTITIES OF DRUGS
- PART 2 - TIER 2 GOODS
- 3 TIER 2 GOODS
- SCHEDULE 8 - INFRINGEMENT NOTICES
- 1 PROVISIONS SUBJECT TO INFRINGEMENT NOTICES
- SCHEDULE 9 - GOODS TO WHICH A TCO SHOULD NOT EXTEND
- 1 GOODS TO WHICH A TCO SHOULD NOT EXTEND
- 2 GOODS TO WHICH A TCO SHOULD NOT EXTEND UNLESS LISTED
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