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Customs Regulation 2015
SECTION 1 NAME
SECTION 2 COMMENCEMENT
SECTION 3 AUTHORITY
SECTION 4 DEFINITIONS
SECTION 5 REFERENCES TO TARIFF HEADING OR TARIFF SUB-HEADING
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
SECTION 11 FLAG
SECTION 12 DAYS AND HOURS FOR PERFORMING FUNCTIONS
SECTION 13 RATES OF FEES AND TRAVEL EXPENSES
SECTION 14 PRESCRIBED PLACES FOR MAKING, PREPARING OR RECEIVING GOODS FOR EXPORT
SECTION 15 PRESCRIBED PERIOD
SECTION 16 SPECIFIED PERIOD FOR KIND OF JOURNEY
SECTION 17 PLEASURE CRAFT - PRESCRIBED NUMBER OF DAYS
SECTION 18 PRESCRIBED PERIOD
SECTION 19 SPECIFIED PERIOD FOR KIND OF JOURNEY
SECTION 20 PRESCRIBED PERIOD
SECTION 21 SPECIFIED PERIOD FOR KIND OF JOURNEY
SECTION 22 MANNER OF SENDING OR GIVING DOCUMENTARY REPORTS
SECTION 23 ACCESS TO PASSENGER INFORMATION - PRESCRIBED LAWS
SECTION 24 FURTHER CONDITIONS ATTACHING TO REGISTRATION AS SPECIAL REPORTER
SECTION 25 GOODS EXEMPT FROM IMPORT ENTRY
SECTION 26 VALUE OF GOODS CONSIGNED OTHERWISE THAN BY POST
SECTION 27 PROVIDING INFORMATION ABOUT SUBDIVISION AA GOODS
SECTION 27A PROVIDING INFORMATION ABOUT SUBDIVISION AA GOODS - AUSTRALIA TRAVEL DECLARATION
SECTION 28 METHOD OF COMMUNICATION OF AUTHORITY TO DEAL WITH SUBDIVISION AA 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
SECTION 31 INFORMATION TO BE INCLUDED IN AUTHORITY TO DEAL WITH GOODS
SECTION 32 FAILURE TO MAKE ENTRIES - PRESCRIBED PERIODS
SECTION 33 TRAVELLING EXPENSES AND CIRCUMSTANCES FOR PAYING TRAVELLING EXPENSES
SECTION 34 TRANSFER OF DEPOT LICENCE
SECTION 35 PAYMENT OF WAREHOUSE LICENCE CHARGE IN RESPECT OF THE GRANT OF A WAREHOUSE LICENCE
SECTION 36 (REPEALED)
SECTION 37 REFUND OF WAREHOUSE LICENCE CHARGE
SECTION 38 REFUND OF WAREHOUSE LICENCE FEES
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
SECTION 43 PRELIMINARY
SECTION 44 ARRANGEMENTS AND PROOF OF TRAVEL AND EXPORT
SECTION 45 RECOGNITION OF OBLIGATIONS
SECTION 46 PRELIMINARY
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
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
SECTION 56 PRELIMINARY
SECTION 57 INVOICE FOR GOODS
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
SECTION 60 CIRCUMSTANCES IN WHICH PERMISSION MAY BE GIVEN - APPLICATION
SECTION 61 PERIOD OF EFFECT OF PERMISSION
SECTION 62 REVOCATION OF PERMISSION
SECTION 63 PRELIMINARY
SECTION 64 ARRANGEMENTS AND PROOF OF TRAVEL
SECTION 65 SIGNS TO BE DISPLAYED
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
SECTION 72 PARTICULARS ABOUT PERSONS WHO ENTER A CARGO TERMINAL
SECTION 73 CUSTOMABLE BEVERAGES
SECTION 74 KINDS OF SHIP
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
SECTION 79 GOODS NOT EXEMPT
SECTION 80 EXEMPT GOODS
SECTION 81 LIVE ANIMALS
SECTION 82 REFUSAL TO ACCEPT OR DEAL WITH EXPORT DECLARATION
SECTION 83 GIVING EXPORT ENTRY ADVICES
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
SECTION 89 KINDS OF SHIPS AND AIRCRAFT
SECTION 90 CONSOLIDATION OF CERTAIN GOODS FOR EXPORT
SECTION 91 DOCUMENTARY EXPORT ENTRIES AND DOCUMENTARY WITHDRAWAL OF EXPORT ENTRIES
SECTION 92 SHIPMENT OF GOODS
SECTION 93 SHIP ' S STORES
SECTION 94 DRUGS THAT ARE PROHIBITED IMPORTS
SECTION 94A PAYMENT OF IMPORT DUTY ON GOODS IMPORTED BY CERTAIN TRUSTED TRADERS
SECTION 95 MEANING OF ALCOHOLIC BEVERAGE
SECTION 96 COSTS OF A FACTORY - LABOUR
SECTION 97 COSTS OF A FACTORY - OVERHEADS
SECTION 98 MANNER OF ACCEPTANCE OF ESTIMATED VALUE OF GOODS
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
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
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
SECTION 111 CONDITIONS FOR REFUND, REBATE OR REMISSION OF DUTY
SECTION 112 CALCULATION OF REFUND, REBATE OR REMISSION OF DUTY
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
SECTION 117 COMMITTEE MEETINGS AND RECORD OF PROCEEDINGS
SECTION 118 DOCUMENTS CONTAINING INFORMATION RELEVANT TO AN OFFENCE AGAINST AN ACT
SECTION 119 APPROVED FIREARMS
SECTION 119AA APPROVED ITEMS OF PERSONAL DEFENCE EQUIPMENT
SECTION 119A SURRENDER OF PRESCRIBED PROHIBITED IMPORTS
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
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
SECTION 129 FORFEITED SHIPS - PRESCRIBED ACTS
SECTION 130 TIER 1 AND TIER 2 GOODS
SECTION 131 RESTRICTED GOODS
SECTION 132 COMMERCIAL DOCUMENTS
SECTION 133 PRELIMINARY
SECTION 134 MEANING OF INFRINGEMENT OFFICER
SECTION 135 PROVISIONS SUBJECT TO 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
SECTION 142 PROHIBITED IMPORTS
SECTION 143 EFFECT OF THIS DIVISION
SECTION 144 PRESCRIBED ORGANISATIONS
SECTION 145 GOODS TO WHICH A TCO SHOULD NOT EXTEND
SECTION 146 PRESCRIBED LAWS OF THE COMMONWEALTH
SECTION 147 CONVERSION OF MEASUREMENTS OF LPG AND COMPRESSED NATURAL GAS
SECTION 148 NOTICE OF COLLECTOR ' S SALE
SECTION 149 CONDITIONS OF COLLECTOR ' S SALE
SECTION 150 OFFENCES RELATING TO CUSTOMS DOCUMENTS
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
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
SECTION 161 AMENDMENTS MADE BY THE CUSTOMS LEGISLATION AMENDMENT (FLAGS) REGULATIONS 2022
SECTION 162 AMENDMENTS MADE BY THE CUSTOMS AMENDMENT (UNENTERED AND ABANDONED GOODS) REGULATIONS 2022
SECTION 163 AMENDMENTS MADE BY THE EXCISE AND CUSTOMS LEGISLATION AMENDMENT (STREAMLINING ADMINISTRATION) REGULATIONS 2024
SECTION 164 AMENDMENTS MADE BY THE HOME AFFAIRS LEGISLATION AMENDMENT (AUSTRALIA TRAVEL DECLARATION AND OTHER MATTERS) REGULATIONS 2024
SECTION 165 AMENDMENTS MADE BY THE CUSTOMS AMENDMENT (RENEWAL OF WAREHOUSE LICENCES) REGULATIONS 2025
SECTION 166 AMENDMENTS MADE BY THE CUSTOMS LEGISLATION AMENDMENT (DRUGS) REGULATIONS 2025
SECTION 167 AMENDMENTS MADE BY PART 1 OF SCHEDULE 1 TO THE COMBATTING ANTISEMITISM, HATE AND EXTREMISM (FIREARMS AND CUSTOMS LAWS) ACT 2026
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
1 ACCESS TO PASSENGER INFORMATION - PRESCRIBED LAWS
1 GOODS CLASSIFIED UNDER AN AHECC SUBHEADING
1 PARTICULARS FOR GOODS NOT REQUIRED TO BE ENTERED FOR EXPORT
1 COSTS OF A FACTORY - OVERHEADS
1 CIRCUMSTANCES IN WHICH A REFUND, REBATE OR REMISSION MAY BE MADE
1 TIER 1 GOODS
2 CRITICAL QUANTITIES OF DRUGS
3 TIER 2 GOODS
1 PROVISIONS SUBJECT TO INFRINGEMENT NOTICES
1 GOODS TO WHICH A TCO SHOULD NOT EXTEND
2 GOODS TO WHICH A TCO SHOULD NOT EXTEND UNLESS LISTED

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Reference number: 2026-04-08 12:32:30

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