Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Goods subject to customs control must not be exported in a ship of less than 50 tons gross registered.
(2) Subsection (1) is an offence of strict liability.
Note: For strict liability , see section 6.1 of the Criminal Code .
(3) Subsection (1) does not apply if the Comptroller - General of Customs has given written permission for the export of the goods in that way.
Customs Act 190 1
No. 6, 1901
Compilation No. 183
Compilation date: 14 October 2024
Includes amendments: Act No. 39, 2024
This compilation is in 5 volumes
Volume 3: sections 183UA- 269SK
Schedule
Volume 5: Endnotes
Each volume has its own contents
About this compilation
This compilation
This is a compilation of the Customs Act 1901 that shows the text of the law as amended and in force on 14 October 2024 (the compilation date ).
The notes at the end of this compilation (the endnotes ) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.
Self - repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
Part VIA--Electronic communications
126D Comptroller - General of Customs to maintain information systems
126DA Communications standards and operation
126DB Authentication of certain electronic communications
126DC Records of certain electronic communications
126DD Authentication, records and Electronic Transactions Act 1999
126E Communication to Department when information system is temporarily inoperative
126F Payment when information system is temporarily inoperative
126G Meaning of temporarily inoperative
126H Comptroller - General of Customs may arrange for use of computer programs to make decisions etc.
Part VII--Ships' stores and aircraft's stores
127 Use of ships' and aircraft's stores
128 Unshipment of ships' and aircraft's stores
129 Ships' and aircraft's stores not to be taken on board without approval
130 Ship's and aircraft's stores exempt from duty
130A Entry not required for ship's or aircraft's stores
130B Payment of duty on ship's or aircraft's stores
130C Interpretation
Part VIII--The duties
Division 1--The payment and computation of duties generally
131A Fish caught by Australian ships
131AA No duty on goods for Timor Sea petroleum activities purpose
131B Liability of Commonwealth authorities to pay duties of Customs
132 Rate of import duty
132AA When import duty must be paid
132A Prepayment of duty
132B Declared period quotas--effect on rates of import duty
132C Revocation and variation of quota orders
132D Service of quota orders etc.
133 Export duties
134 Weights and measures
135 Proportion
136 Manner of fixing duty
137 Manner of determining volumes of, and fixing duty on, beer
142 Measurement for duty
145 Value of goods sold
148 Derelict goods dutiable
149 Duty on goods in report of cargo that are not produced or landed
150 Samples
152 Alterations to agreements where duty altered
Division 1AA--Calculation of duty on certain alcoholic beverages
153AA Meaning of alcoholic beverage
153AB Customs duty to be paid according to labelled alcoholic strength of prescribed alcoholic beverages
153AC Rules for working out strength of prescribed alcoholic beverages
153AD Obscuration
Division 1A--Rules of origin of preference claim goods
153A Purpose of Division
153B Definitions
153C Total expenditure of factory on materials
153D Allowable expenditure of factory on materials
153E Calculation of the cost of materials received at a factory
153F Allowable expenditure of factory on labour
153G Allowable expenditure of factory on overheads
153H Unmanufactured goods
153L Manufactured goods originating in Papua New Guinea or a Forum Island Country
153LA Modification of section 153L in special circumstances
153M Manufactured goods originating in a particular Developing Country
153N Manufactured goods originating in a Developing Country but not in any particular Developing Country
153NA Manufactured goods originating in a Least Developed Country
153P Manufactured goods originating in Canada
153Q Manufactured goods originating in a country that is not a preference country
153R Are goods commercially manufactured in Australia?
153S Rule against double counting
Division 1BA--Singaporean originating goods
Subdivision A--Preliminary
153XC Simplified outline of this Division
153XD Interpretation
Subdivision B--Goods wholly obtained or produced entirely in Singapore or in Singapore and Australia
153XE Goods wholly obtained or produced entirely in Singapore or in Singapore and Australia
Subdivision C--Goods produced in Singapore, or in Singapore and Australia, from originating materials
153XF Goods produced in Singapore, or in Singapore and Australia, from originating materials
Subdivision D--Goods produced in Singapore, or in Singapore and Australia, from non - originating materials
153XG Goods produced in Singapore, or in Singapore and Australia, from non - originating materials
153XH Packaging materials and containers
Subdivision E--Goods that are accessories, spare parts, tools or instructional or other information materials
153XI Goods that are accessories, spare parts, tools or instructional or other information materials
Subdivision F--Consignment
153XJ Consignment
Subdivision G--Regulations
153XK Regulations
Division 1C--US originating goods
Subdivision A--Preliminary
153Y Simplified outline
153YA Interpretation
Subdivision B--Goods wholly obtained or produced entirely in the US
153YB Goods wholly obtained or produced entirely in the US
Subdivision C--Goods produced entirely in the US or in the US and Australia exclusively from originating materials
153YC Goods produced entirely in the US or in the US and Australia exclusively from originating materials
Subdivision D--Goods produced in the US, or in the US and Australia, from non - originating materials
153YD Goods produced in the US, or in the US and Australia, from non - originating materials
Subdivision F--Goods that are standard accessories, spare parts or tools
153YJ Goods that are standard accessories, spare parts or tools
Subdivision G--Packaging materials and containers
153YK Packaging materials and containers
Subdivision H--Consignment
153YL Consignment
Subdivision I--Regulations
153YM Regulations
Division 1D--Thai originating goods
Subdivision A--Preliminary
153Z Simplified outline
153ZA Interpretation
Subdivision B--Wholly obtained goods of Thailand
153ZB Wholly obtained goods of Thailand
Subdivision C--Goods produced entirely in Thailand or in Thailand and Australia
153ZC Goods produced entirely in Thailand or in Thailand and Australia
Subdivision D--Goods that are standard accessories, spare parts or tools
153ZF Goods that are standard accessories, spare parts or tools
Subdivision E--Packaging materials and containers
153ZG Packaging materials and containers
Subdivision F--Consignment
153ZH Consignment
Subdivision G--Regulations
153ZI Regulations
Division 1E--New Zealand originating goods
Subdivision A--Preliminary
153ZIA Simplified outline
153ZIB Interpretation
Subdivision B--Goods wholly obtained or produced in New Zealand or New Zealand and Australia
153ZIC Goods wholly obtained or produced in New Zealand or New Zealand and Australia
Subdivision C--Goods produced in New Zealand or New Zealand and Australia from originating materials
153ZID Goods produced in New Zealand or New Zealand and Australia from originating materials
Subdivision D--Goods produced in New Zealand or New Zealand and Australia from non - originating materials
153ZIE Goods produced in New Zealand or New Zealand and Australia from non - originating materials
153ZIF Packaging materials and containers
Subdivision E--Goods that are standard accessories, spare parts or tools
153ZIG Goods that are standard accessories, spare parts or tools
Subdivision F--Goods wholly manufactured in New Zealand
153ZIH Goods wholly manufactured in New Zealand
Subdivision G--Non - qualifying operations
153ZIJ Non - qualifying operations
Subdivision H--Consignment
153ZIK Consignment
Subdivision I--Regulations
153ZIKA Regulations
Division 1EA--Peruvian originating goods
Subdivision A--Preliminary
153ZIL Simplified outline of this Division
153ZIM Interpretation
Subdivision B--Goods wholly obtained or produced entirely in Peru or in Peru and Australia
153ZIN Goods wholly obtained or produced entirely in Peru or in Peru and Australia
Subdivision C--Goods produced in Peru, or in Peru and Australia, from originating materials
153ZIO Goods produced in Peru, or in Peru and Australia, from originating materials
Subdivision D--Goods produced in Peru, or in Peru and Australia, from non - originating materials
153ZIP Goods produced in Peru, or in Peru and Australia, from non - originating materials
153ZIQ Packaging materials and containers
Subdivision E--Goods that are accessories, spare parts, tools or instructional or other information materials
153ZIR Goods that are accessories, spare parts, tools or instructional or other information materials
Subdivision F--Consignment
153ZIS Consignment
Subdivision G--Regulations
153ZIT Regulations
Division 1F--Chilean originating goods
Subdivision A--Preliminary
153ZJA Simplified outline
153ZJB Interpretation
Subdivision B--Wholly obtained goods of Chile
153ZJC Wholly obtained goods of Chile
Subdivision C--Goods produced in Chile from originating materials
153ZJD Goods produced in Chile from originating materials
Subdivision D--Goods produced in Chile, or Chile and Australia, from non - originating materials
153ZJE Goods produced in Chile, or Chile and Australia, from non - originating materials
153ZJF Packaging materials and containers
Subdivision E--Goods that are accessories, spare parts, tools or instructional or other information resources
153ZJG Goods that are accessories, spare parts, tools or instructional or other information resources
Subdivision F--Non - qualifying operations
153ZJH Non - qualifying operations
Subdivision G--Consignment
153ZJI Consignment
Subdivision H--Regulations
153ZJJ Regulations
Division 1G--ASEAN - Australia - New Zealand (AANZ) originating goods
Subdivision A--Preliminary
153ZKA Simplified outline
153ZKB Interpretation
Subdivision B--Wholly obtained goods of a Party
153ZKC Wholly obtained goods of a Party
Subdivision C--Goods produced from originating materials
153ZKD Goods produced from originating materials
Subdivision D--Goods produced from non - originating materials
153ZKE Goods produced from non - originating materials
153ZKG Non - qualifying operations or processes
153ZKH Packaging materials and containers
Subdivision E--Goods that are accessories, spare parts, tools or instructional or other information materials
153ZKI Goods that are accessories, spare parts, tools or instructional or other information materials
Subdivision F--Consignment
153ZKJ Consignment
Subdivision G--Regulations
153ZKJA Regulations
Division 1GA--Pacific Islands originating goods
Subdivision A--Preliminary
153ZKK Simplified outline of this Division
153ZKL Interpretation
Subdivision B--Goods wholly obtained or produced in a Party
153ZKM Goods wholly obtained or produced in a Party
Subdivision C--Goods produced from originating materials
153ZKN Goods produced from originating materials
Subdivision D--Goods produced from non - originating materials
153ZKO Goods produced from non - originating materials
153ZKP Packaging materials and containers
Subdivision E--Goods that are accessories, spare parts, tools or instructional or other information materials
153ZKQ Goods that are accessories, spare parts, tools or instructional or other information materials
Subdivision F--Consignment
153ZKR Consignment
Subdivision G--Regulations
153ZKS Regulations
Division 1GB--Trans - Pacific Partnership originating goods
Subdivision A--Preliminary
153ZKT Simplified outline of this Division
153ZKU Interpretation
Subdivision B--Goods wholly obtained or produced entirely in the territory of one or more of the Parties
153ZKV Goods wholly obtained or produced entirely in the territory of one or more of the Parties
Subdivision C--Goods produced from originating materials
153ZKW Goods produced from originating materials
Subdivision D--Goods produced from non - originating materials
153ZKX Goods produced from non - originating materials
153ZKY Packaging materials and containers
Subdivision E--Goods that are accessories, spare parts, tools or instructional or other information materials
153ZKZ Goods that are accessories, spare parts, tools or instructional or other information materials
Subdivision F--Consignment
153ZKZA Consignment
Subdivision G--Regulations
153ZKZB Regulations
Division 1H--Malaysian originating goods
Subdivision A--Preliminary
153ZLA Simplified outline
153ZLB Interpretation
Subdivision B--Goods wholly obtained or produced in Malaysia or in Malaysia and Australia
153ZLC Goods wholly obtained or produced in Malaysia or in Malaysia and Australia
Subdivision C--Goods produced in Malaysia, or in Malaysia and Australia, from originating materials
153ZLD Goods produced in Malaysia, or in Malaysia and Australia, from originating materials
Subdivision D--Goods produced in Malaysia, or in Malaysia and Australia, from non - originating materials
153ZLE Goods produced in Malaysia, or in Malaysia and Australia, from non - originating materials
153ZLF Packaging materials and containers
153ZLG Non - qualifying operations
Subdivision E--Goods that are accessories, spare parts, tools or instructional or other information materials
153ZLH Goods that are accessories, spare parts, tools or instructional or other information materials
Subdivision F--Consignment
153ZLI Consignment
Subdivision G--Regulations
153ZLJ Regulations
Division 1HA--Indonesian originating goods
Subdivision A--Preliminary
153ZLJA Simplified outline of this Division
153ZLK Interpretation
Subdivision B--Goods wholly obtained or produced in Indonesia
153ZLL Goods wholly obtained or produced in Indonesia
Subdivision C--Goods produced in Indonesia from originating materials
153ZLM Goods produced in Indonesia from originating materials
Subdivision D--Goods produced in Indonesia, or in Indonesia and Australia, from non - originating materials
153ZLN Goods produced in Indonesia, or in Indonesia and Australia, from non - originating materials
153ZLO Packaging materials and containers
Subdivision E--Consignment and exhibition
153ZLP Consignment
153ZLQ Exhibition
Subdivision F--Regulations
153ZLR Regulations
Division 1J--Korean originating goods
Subdivision A--Preliminary
153ZMA Simplified outline of this Division
153ZMB Interpretation
Subdivision B--Goods wholly obtained in Korea or in Korea and Australia
153ZMC Goods wholly obtained in Korea or in Korea and Australia
Subdivision C--Goods produced in Korea, or in Korea and Australia, from originating materials
153ZMD Goods produced in Korea, or in Korea and Australia, from originating materials
Subdivision D--Goods produced in Korea, or in Korea and Australia, from non - originating materials
153ZME Goods produced in Korea, or in Korea and Australia, from non - originating materials
153ZMF Packaging materials and containers
Subdivision E--Non - qualifying operations
153ZMG Non - qualifying operations
Subdivision F--Other matters
153ZMH Consignment
153ZMI Outward processing zones on the Korean Peninsula
153ZMJ Regulations
Division 1JA--Indian originating goods
Subdivision A--Preliminary
153ZMK Simplified outline of this Division
153ZML Interpretation
Subdivision B--Goods wholly obtained or produced in India or in India and Australia
153ZMM Goods wholly obtained or produced in India or in India and Australia
Subdivision C--Goods produced in India, or in India and Australia, from non - originating materials
153ZMN Goods produced in India, or in India and Australia, from non - originating materials
153ZMO Non - qualifying operations
Subdivision D--Packaging materials and containers
153ZMP Packaging materials and containers
Subdivision E--Consignment
153ZMQ Consignment
Subdivision F--Regulations
153ZMR Regulations
Division 1K--Japanese originating goods
Subdivision A--Preliminary
153ZNA Simplified outline of this Division
153ZNB Interpretation
Subdivision B--Goods wholly obtained in Japan
153ZNC Goods wholly obtained in Japan
Subdivision C--Goods produced in Japan from originating materials
153ZND Goods produced in Japan from originating materials
Subdivision D--Goods produced in Japan, or in Japan and Australia, from non - originating materials
153ZNE Goods produced in Japan, or in Japan and Australia, from non - originating materials
153ZNF Packaging materials and containers
153ZNG Non - qualifying operations
Subdivision E--Consignment
153ZNH Consignment
Subdivision F--Regulations
153ZNI Regulations
Division 1L--Chinese originating goods
Subdivision A--Preliminary
153ZOA Simplified outline of this Division
153ZOB Interpretation
Subdivision B--Goods wholly obtained or produced in the territory of China
153ZOC Goods wholly obtained or produced in the territory of China
Subdivision C--Goods produced in China, or in China and Australia, from originating materials
153ZOD Goods produced in China, or in China and Australia, from originating materials
Subdivision D--Goods produced in China, or in China and Australia, from non - originating materials
153ZOE Goods produced in China, or in China and Australia, from non - originating materials
153ZOF Packaging materials and containers
Subdivision E--Goods that are accessories, spare parts or tools
153ZOG Goods that are accessories, spare parts or tools
Subdivision F--Non - qualifying operations
153ZOH Non - qualifying operations
Subdivision G--Consignment
153ZOI Consignment
Subdivision H--Regulations
153ZOJ Regulations
Division 1M--Hong Kong originating goods
Subdivision A--Preliminary
153ZPA Simplified outline of this Division
153ZPB Interpretation
Subdivision B--Goods wholly obtained or produced entirely in Hong Kong, China or in Hong Kong, China and Australia
153ZPC Goods wholly obtained or produced entirely in Hong Kong, China or in Hong Kong, China and Australia
Subdivision C--Goods produced in Hong Kong, China, or in Hong Kong, China and Australia, from originating materials
153ZPD Goods produced in Hong Kong, China, or in Hong Kong, China and Australia, from originating materials
Subdivision D--Goods produced in Hong Kong, China, or in Hong Kong, China and Australia, from non - originating materials
153ZPE Goods produced in Hong Kong, China, or in Hong Kong, China and Australia, from non - originating materials
153ZPF Packaging materials and containers
Subdivision E--Goods that are accessories, spare parts, tools or instructional or other information materials
153ZPG Goods that are accessories, spare parts, tools or instructional or other information materials
Subdivision F--Consignment
153ZPH Consignment
Subdivision G--Regulations
153ZPI Regulations
Division 1N--Regional Comprehensive Economic Partnership (RCEP) originating goods
Subdivision A--Preliminary
153ZQA Simplified outline of this Division
153ZQB Interpretation
Subdivision B--Goods wholly obtained or produced in a Party
153ZQC Goods wholly obtained or produced in a Party
Subdivision C--Goods produced from originating materials
153ZQD Goods produced from originating materials
Subdivision D--Goods produced from non - originating materials
153ZQE Goods produced from non - originating materials
153ZQF Packaging materials and containers
153ZQG Accessories, spare parts, tools or instructional or other information materials
153ZQH Non - qualifying operations or processes
Subdivision E--Consignment
153ZQI Consignment
Subdivision F--Regulations
153ZQJ Regulations
Division 1P--UK originating goods
Subdivision A--Preliminary
153ZRA Simplified outline of this Division
153ZRB Interpretation
Subdivision B--Goods wholly obtained or produced in the United Kingdom or in the United Kingdom and Australia
153ZRC Goods wholly obtained or produced in the United Kingdom or in the United Kingdom and Australia
Subdivision C--Goods produced in the United Kingdom, or in the United Kingdom and Australia, from originating materials
153ZRD Goods produced in the United Kingdom, or in the United Kingdom and Australia, from originating materials
Subdivision D--Goods produced in the United Kingdom, or in the United Kingdom and Australia, from non - originating materials
153ZRE Goods produced in the United Kingdom, or in the United Kingdom and Australia, from non - originating materials
153ZRF Packaging materials and containers
Subdivision E--Goods that are accessories, spare parts, tools or instructional or other information materials
153ZRG Goods that are accessories, spare parts, tools or instructional or other information materials
Subdivision F--Consignment
153ZRH Consignment
Subdivision G--Regulations
153ZRI Regulations
Division 2--Valuation of imported goods
154 Interpretation
155 Interpretation--Buying commission
156 Interpretation--Identical goods and similar goods
157 Interpretation--Royalties
158 Interpretation--Transportation costs
159 Value of imported goods
160 Inability to determine a value of imported goods by reason of insufficient or unreliable information
161 Transaction value
161A Identical goods value
161B Similar goods value
161C Deductive (contemporary sales) value
161D Deductive (later sales) value
161E Deductive (derived goods sales) value
161F Computed value
161G Fall - back value
161H When transaction value unable to be determined
161J Value of goods to be in Australian currency
161K Owner to be advised of value of goods
161L Review of determinations and other decisions
Division 3--Payment and recovery of deposits, refunds, unpaid duty etc.
162 Delivery of goods upon giving of security or undertaking for payment of duty, GST and luxury car tax
162A Delivery of goods on the giving of a general security or undertaking for payment of duty, GST and luxury car tax
162AA Applications to deal with goods imported temporarily without duty
162B Pallets used in international transport
163 Refunds etc. of duty
164B Refunds of export duty
165 Recovery of unpaid duty etc.
165A Refunds etc. may be applied against unpaid duty
166 No refund if duty altered
Division 4--Disputes as to duty
167 Payments under protest
Part IX--Drawbacks
168 Drawbacks of import duty
Part X--The coasting trade
175 Goods not to be transferred between certain vessels
Part XA--Australian Trusted Trader Programme
Division 1--Preliminary
176 Establishment of the Australian Trusted Trader Programme
Division 2--Trusted trader agreement
Subdivision A--Entry into trusted trader agreement
176A Trusted trader agreement may be entered into
176B Nomination process
Subdivision C--General provisions relating to trusted trader agreements
178 Terms and conditions of trusted trader agreements
178A Variation, suspension or termination of trusted trader agreements
Division 3--Register of Trusted Trader Agreements
178B Register of Trusted Trader Agreements
Division 4--Rules
179 Rules
Part XB--Controlled trials
Division 1--Preliminary
179A Simplified outline of this Part
179B Application of this Part
Division 2--Obligations and benefits under controlled trials
179C Obligations under controlled trials
179D Benefits under controlled trials
Division 3--Participation in controlled trials
179E Approval of participation in controlled trials
179F Application to participate in controlled trial
179G Election to participate in controlled trial
179H Conditions of approvals
179J Variation, suspension or revocation of approvals
Division 4--Instruments
179K General qualification criteria for any controlled trial
179L Rules specific to a controlled trial
Part XI--Agents and customs brokers
Division 1--Preliminary
180 Interpretation
Division 2--Rights and liabilities of agents
181 Authorised agents
182 Authority to be produced
183 Agents personally liable
183A Principal liable for agents acting
Division 3--Licensing of customs brokers
183B Interpretation
183C Grant of licence
183CA Application for licence
183CB Reference of application to Committee
183CC Requirements for grant of licence
183CD Eligibility to be nominee
183CE Original endorsement on licence
183CF Variation of licences
183CG Licence granted subject to conditions
183CGA Comptroller - General of Customs may impose additional conditions to which a broker's licence is subject
183CGB Comptroller - General of Customs may vary the conditions to which a broker's licence is subject
183CGC Breach of conditions of a broker's licence
183CH Duration of licence
183CJ Renewal of licence
183CJA Licence charges
183CK Security
183CM Nominees
183CN Removal of nominee
183CP Notice to nominate new nominee
Division 4--Suspension, revocation and non - renewal of licences
183CQ Investigation of matters relating to a broker's licence
183CR Interim suspension by Comptroller - General of Customs
183CS Powers of Comptroller - General of Customs
183CT Effect of suspension
183CU Service of notices
Division 5--National Customs Brokers Licensing Advisory Committee
183D National Customs Brokers Licensing Advisory Committee
183DA Constitution of Committee
183DB Remuneration and allowances
183DC Acting Chair
183DD Deputy member
183E Procedure of Committees
183F Evidence
183G Proceedings in private
183H Determination of questions before a Committee
183J Customs broker affected by investigations to be given notice
183K Summoning of witnesses
183L Service of notices and summonses
183N Committee may examine upon oath or affirmation
183P Offences by witness
183Q Statements by witness
183R Witness fees
183S Representation by counsel etc.
183T Protection of members
183U Protection of barristers, witnesses etc.