{"id":"F2006B00138","name":"Customs Ordinance 1993 (CI)","slug":"customs-ordinance-1993-ci","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":40546,"registerId":"commonwealth-F2006B00138-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"#### 1 Short title\n\n  This Ordinance may be cited as the Customs Ordinance 1993.\n\n> Note: This Ordinance commences on gazettal: see Christmas Island Act 1958, s 9 (2).","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Repeal","content":"#### 2 Repeal\n\n  The Customs Ordinance of the Colony of Singapore in its application to the Territory is repealed.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Definitions","content":"#### 3 Definitions\n\n  In this Ordinance, unless the contrary intention appears:\n\n> applied customs law means a law of the Commonwealth in its application to the Territory in accordance with this Ordinance.\n\n> Comptroller means the person appointed under section 7.\n\n> Customs Minister means the Minister who administers Part XII of the Customs Act 1901.\n\n> customs officer means:\n\n    (a) the Comptroller; and\n    (b) a person appointed under section 8.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Application of Commonwealth Customs legislation","content":"#### 4 Application of Commonwealth Customs legislation\n\n  (1) Subject to this Ordinance, the following laws of the Commonwealth apply in the Territory as if they were laws of the Territory, except to the extent that they deal with duties of customs:\n    (a) the Customs Act 1901, as in force from time to time;\n    (b) the Customs Regulation 2015, as in force from time to time;\n    (c) the Customs (International Obligations) Regulation 2015, as in force from time to time;\n    (d) other regulations as in force from time to time under the Customs Act 1901;\n    (e) subject to subsection (4), an instrument as in force from time to time under subsection 4A(1) or (1A) of the Customs Act 1901.\n  (2) For the purposes of this Ordinance:\n    (a) the Customs Act 1901 in its application to the Territory:\n    (i) is modified in accordance with Schedule 1; and\n    (ii) may be cited as the Customs Act 1901 (C.I.); and\n    (b) the Customs Regulation 2015 in its application to the Territory:\n    (i) is modified in accordance with Schedule 2; and\n    (ii) may be cited as the Customs Regulation 2015 (C.I.); and\n    (c) the Customs (International Obligations) Regulation 2015 in its application to the Territory:\n    (i) is modified in accordance with Schedule 3; and\n    (ii) may be cited as the Customs (International Obligations) Regulation 2015 (C.I.).\n  (3) For the purposes of the applied customs laws, goods have the same classification as they would have if they were classified under a tariff classification under the Customs Tariff Act 1995.\n  (4) If:\n    (a) there is in force under subsection 4A(1) or (1A) of the Customs Act 1901 (C.I.) an instrument approving a form or statement in relation to a matter; and\n    (b) there is in force an instrument, of the kind referred to in paragraph (1)(e) of this section, in relation to the matter;\n  then the instrument of the kind referred to in paragraph (1)(e) of this section does not apply in the Territory.","sortOrder":3},{"sectionNumber":"5","sectionType":"section","heading":"Interpretation of the Act and instruments under the Act","content":"#### 5 Interpretation of the Act and instruments under the Act\n\n  In the Customs Act 1901 (C.I.), in regulations in force under that Act and in an instrument under subsection 4A(1) or (1A) of that Act:\n    (a) a reference to the Minister is a reference to the Customs Minister; and\n    (aa) a reference to the Department is a reference to the Department administered by the Customs Minister; and\n    (b) a reference to Australia or the Commonwealth, if used in a geographical sense, is a reference to the Territory.","sortOrder":4},{"sectionNumber":"6","sectionType":"section","heading":"Indian Ocean Territories Customs Service","content":"#### 6 Indian Ocean Territories Customs Service\n\n  (1) The Indian Ocean Territories Customs Service is established in relation to the Territory.\n  (2) For the purposes of the Territory, the Indian Ocean Territories Customs Service comprises the Comptroller and customs officers.","sortOrder":5},{"sectionNumber":"7","sectionType":"section","heading":"Comptroller of the Indian Ocean Territories Customs Service","content":"#### 7 Comptroller of the Indian Ocean Territories Customs Service\n\n  The Customs Minister may appoint in writing a person to be the Comptroller of the Indian Ocean Territories Customs Service.","sortOrder":6},{"sectionNumber":"8","sectionType":"section","heading":"Customs officers","content":"#### 8 Customs officers\n\n  The Comptroller may appoint in writing a person to be a customs officer.","sortOrder":7},{"sectionNumber":"8A","sectionType":"section","heading":"Delegation","content":"#### 8A Delegation\n\n  The Comptroller may, by writing, delegate any of his or her functions or powers under this Ordinance, or an applied customs law, to a person appointed under section 8.","sortOrder":8},{"sectionNumber":"9","sectionType":"section","heading":"Regulations","content":"#### 9 Regulations\n\n  The Minister may make regulations prescribing matters:\n    (a) required or permitted by this Ordinance to be prescribed; or\n    (b) necessary or convenient to be prescribed for carrying out or giving effect to this Ordinance.","sortOrder":9},{"sectionNumber":"64ADAA","sectionType":"section","heading":"Requirements for communicating to Department electronically","content":"#### 64ADAA Requirements for communicating to Department electronically\n\n  A communication that is permitted by this Subdivision to be made to the Department electronically must:\n    (a) contain the signature of the person who makes it; and\n    (b) if information technology requirements have been determined under section 126DA—meet those requirements.\n\n24 Subsection 71AAAF(1)\n\nOmit “containing the information that is set out in an approved statement”.\n\n25 Subsection 71AAAF(2)\n\nRepeal the subsection, substitute:\n\n  (2) A self‑assessed clearance declaration may be made by document or electronically.\n  (2A) A documentary declaration must:\n    (a) be in writing; and\n    (b) be in an approved form; and\n    (c) be communicated to the Department by sending or giving it to an officer doing duty in relation to self‑assessed clearance declarations; and\n    (d) contain such information as is required by the form; and\n    (e) be signed in a manner specified in the form.\n  (2B) An electronic declaration must communicate such information as is set out in an approved statement.\n\n26 Subsection 71AAAG(1)\n\nOmit “advice electronically”, substitute “advice, by document or electronically,”.\n\n27 Section 71AAAH\n\nOmit “electronically”, substitute “, by document or electronically,”.\n\n28 Subsection 71AAAI(1)\n\nOmit “electronically”, substitute “, by document or electronically,”.\n\n29 Subsection 71AAAI(2)\n\nOmit “electronically”, substitute “, by document or electronically”.\n\n30 Paragraphs 71AAAM(2)(a) and (b) and (4)(a) and (b)\n\nOmit “electronically”, substitute “, by document or electronically,”.\n\n31 Subsection 71AAAN(2)\n\nOmit “electronically,”, substitute “, by document or electronically,”.\n\n32 Paragraph 71AAAO(3)(a)\n\nOmit “electronically”, substitute “, by document or electronically,”.\n\n33 Paragraph 71AAAO(3)(b)\n\nAfter “set out in an”, insert “approved form or”.\n\n34 Subsection 71AAAP(1)\n\nOmit “electronically”, substitute “, by document or electronically,”.\n\n35 Subsection 71AAAP(5)\n\nOmit “A withdrawal”, substitute “An electronic withdrawal”.\n\n36 Subsection 71AAAT(1)\n\nOmit “approve different statements for electronic communications”, substitute “approve different forms for documentary communications, and different statements for electronic communications,”.\n\n37 Subsection 71E(2B)\n\nRepeal the subsection, substitute:\n\n  (2B) A movement application under subsection (2A) may be made by document or electronically.\n  (2BA) A documentary movement application under subsection (2A) must be communicated to the Department by giving it to an officer doing duty in relation to import entries or to the movement of goods subject to customs control\n\n38 Section 71M\n\nRepeal the section, substitute:","sortOrder":11},{"sectionNumber":"71M","sectionType":"section","heading":"Requirements for communicating to Department electronically","content":"#### 71M Requirements for communicating to Department electronically\n\n  A communication that is permitted by this Division to be made to the Department electronically must:\n    (a) contain the signature of the person who makes it; and\n    (b) if information technology requirements have been determined under section 126DA—meet those requirements.\n\n39 Subsection 114F(1A)\n\nOmit “electronically,”, substitute “, by document or electronically,”.\n\n40 Subsection 114F(1A)\n\nAfter “required by an”, insert “approved form or”.\n\n41 Subsection 114F(1B)\n\nOmit “electronically”, substitute “, by document or electronically”.\n\n42 Paragraph 114F(1B)(b)\n\nAfter “required by an”, insert “approved form or”.\n\n43 Subsection 117AA(2)\n\nOmit “electronically”, substitute “, by document or electronically,”.\n\n44 Subsection 117AA(2)\n\nAfter “required by an”, insert “approved form or”.\n\n45 Subsection 117AA(4)\n\nOmit “electronically”, substitute “, by document or electronically,”.\n\n46 Subsection 117A(1)\n\nOmit “electronically”, substitute “, by document or electronically,”.\n\n47 Subsection 117A(2)\n\nAfter “set out in an”, insert “approved form or”.\n\n48 Subsection 119(1)\n\nOmit “electronically”, substitute “, by document or electronically,”.\n\n49 Subsection 119(2)\n\nAfter “set out in an”, insert “approved form or”.\n\n50 Section 119E\n\nRepeal the section, substitute:","sortOrder":12},{"sectionNumber":"119E","sectionType":"section","heading":"Requirements for communicating to Department electronically","content":"#### 119E Requirements for communicating to Department electronically\n\n  A communication that is permitted by this Division to be made to the Department electronically must:\n    (a) contain the signature of the person who makes it; and\n    (b) if information technology requirements have been determined under section 126DA—meet those requirements.\n\n51 Section 126D\n\nRepeal the section.\n\n52 Subsection 126DA(1)\n\nOmit “After consulting with persons likely to be affected, the Comptroller‑General of Customs must determine, and cause to be published in the Gazette”, substitute “After consulting with persons likely to be affected, the Comptroller‑General of Customs may determine”.\n\n53 Section 126DB\n\nRepeal the section, substitute:","sortOrder":13},{"sectionNumber":"126DB","sectionType":"section","heading":"Authentication of certain electronic communications","content":"#### 126DB Authentication of certain electronic communications\n\n  An electronic communication that is made to the Department and is permitted by this Act is taken to be made by a particular person, even though the person did not authorise the communication, if:\n    (a) if information technology requirements have not been determined under section 126DA—the person did not notify the Department of a breach of security relating to electronic communications before the communication; or\n    (b) if the Comptroller‑General of Customs has determined under section 126DA the information technology requirements that have to be met to satisfy a requirement that the person’s signature be given to the Department in connection with information in the communication:\n    (i) the communication meets those requirements; and\n    (ii) the person did not notify the Department of a breach of security relating to those requirements before the communication;\n  unless the person provides evidence to the contrary.\n\n54 Paragraph 126DC(3)(b)\n\nRepeal the paragraph, substitute:\n\n    (b) if the Comptroller‑General of Customs has determined under section 126DA the information technology requirements that have to be met to satisfy a requirement that the person’s signature be given to the Department in connection with information in the communication—met those requirements.\n\n55 Sections 126E to 126G\n\nRepeal the sections.\n\n56 Divisions 3 to 5 of Part XI\n\nRepeal the Divisions.\n\n57 Section 270\n\nRepeal the section.\n\nSchedule 2—Modifications of the Customs Regulation 2015\n\nNote: See subparagraph 4(2)(b)(i).\n\n1 Section 101\n\nRepeal the section.\n\n2 Part 13\n\nRepeal the Part.\n\nSchedule 3—Modifications of the Customs (International Obligations) Regulation 2015\n\nNote: See subparagraph 4(2)(c)(i).\n\n1 Part 4\n\nRepeal the Part.","sortOrder":14}],"analysis":{"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":true,"description":"Yes. The instrument localises Commonwealth customs law to the Territory (s4, Schedules 1–3) and replaces national officeholders with territory-specific officers (ss6–8; amendments replacing 'Comptroller‑General', 'Collector', and judicial references). Functionally it narrows the previous electronically‑centred framework by: (a) allowing documentary reports delivered to an officer or electronic statements and requiring approved forms for documentary reports (see amendments inserting documentary-report requirements, e.g. new ss64AAB(3A), 64AB(4A), 71AAAF(2A)); (b) making IT requirements permissive rather than mandatory (item 52 amending s126DA); and (c) changing attribution rules so electronic communications are taken to be made by a person unless they had notified a security breach (new s126DB, item 53). It also repeals multiple sections/divisions that previously governed electronic authentication and related procedures (items 51, 55, 56, 57 and Schedule repeals). Consequence: compliance obligations shift toward using approved documentary forms or meeting administrative electronic requirements as determined by the Comptroller, and users bear greater attribution risk for electronic communications unless they notify breaches — while administrative discretion over IT standards is increased."},"complexity_factors":["Cross-application of Commonwealth laws to a territory with textual modifications rather than standalone new law (s4; Schedules 1–3).","Local institutional shift: creates Indian Ocean Territories Customs Service and substitutes local Comptroller and customs officers for national officials (ss6–8; amendments replacing 'Comptroller‑General' and 'Collector').","Widespread, granular edits across many technical provisions to change ‘electronically’ to ‘document or electronically’ and to require approved forms for documentary reports (amendments to ss64AAB, 64AAC, 64AB, 64ABAA, 71AAAF, 71M, 119E and many others).","Change from mandatory IT requirements to discretionary determination by the Comptroller (amendment to s126DA; item 52), increasing administrative discretion and fragmentation of IT obligations.","New statutory rule making electronic communications attributable to a person unless they notified a security breach — shifting evidential and attribution risk to users (new s126DB; item 53).","Removal/repeal of multiple prior electronic-authentication and related divisions and sections (items 51, 55, 56, 57 and Schedule repeals), creating gaps that must be filled by the applied-modified regime.","Operational compliance burden: requirement that documentary reports be given to an officer on duty at arrival ports/airports (see inserted documentary-report clauses, e.g. new ss64AAB(3A), 64AB(4A), 64ABAA(5A)).","Interdependence of 'approved form' and 'approved statement' distinctions, and mixed electronic/documentary regimes, increases interpretive complexity for users and administrators."],"plain_english_summary":"This instrument applies core Commonwealth customs laws to Christmas Island by establishing a local Indian Ocean Territories Customs Service, with a Comptroller and customs officers to enforce those laws. It changes how people must communicate with customs: allowing either paper forms delivered to an officer or electronic statements, specifying “approved” forms/statements, and altering who is treated as the author of an electronic communication. It affects importers, exporters, carriers, agents and anyone required to lodge customs reports in the Territory."},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"The legislation appears consistent with its original purpose of establishing a customs framework for Christmas Island. The amendments shown (particularly the paper/electronic documentation changes) represent operational updates rather than scope expansion. The core function—applying adapted Commonwealth customs law to the Territory while maintaining local administrative control—remains unchanged from the 1993 original intent."},"complexity_factors":["Extensive cross-referencing: The Ordinance applies multiple Commonwealth laws (Customs Act 1901, Customs Regulation 2015, Customs (International Obligations) Regulation 2015) 'as in force from time to time', creating a dynamic legislative framework that changes as mainland laws change","Nested modification structure: The legislation operates through three schedules that modify other statutes, requiring readers to cross-reference between the Ordinance and the applied laws constantly","Defined terms with cascading effects: Key terms like 'applied customs law', 'customs officer', and 'Comptroller' redefine how entire sections of the Customs Act 1901 operate in the Territory","Conditional application clauses: Section 4 contains multiple subsections with exceptions (e.g., subsection 4(4) creates a priority rule between different types of instruments)","Fragmented presentation: The document mixes Ordinance provisions with amendments to the Customs Act 1901 (sections numbered 2-57) and two schedules of modifications, making it difficult to track the complete legislative picture","Geographical redefinition: The law redefines geographical references ('Australia' means 'the Territory') which creates interpretive complexity throughout the applied legislation","Dual appointment structures: Creates parallel appointment powers (Minister appoints Comptroller, Comptroller appoints officers, Comptroller delegates powers) requiring tracking of authority chains"],"plain_english_summary":"This law applies Australia’s mainland customs framework to Christmas Island with tailored adaptations and creates a local Indian Ocean Territories Customs Service headed by a Comptroller. It lets goods move freely between Christmas Island and the Cocos (Keeling) Islands, allows paper or electronic customs filings, and affects importers, local businesses and customs officers by providing a locally adapted border-control and trade regime."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/customs-ordinance-1993-ci","history":"/api/acts/customs-ordinance-1993-ci/history","analysis":"/api/acts/customs-ordinance-1993-ci/analysis","conflicts":"/api/acts/customs-ordinance-1993-ci/conflicts","importantCases":"/api/acts/customs-ordinance-1993-ci/important-cases","documents":"/api/acts/customs-ordinance-1993-ci/documents"}}