{"id":"F2006B00522","name":"Customs Ordinance 1993 (CKI)","slug":"customs-ordinance-1993-cki","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":40692,"registerId":"commonwealth-F2006B00522-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 Cocos (Keeling) Islands Act 1955 s. 12 (2).","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Definitions","content":"#### 2 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 6.\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 7.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Application of Commonwealth Customs legislation","content":"#### 3 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.K.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.K.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.K.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.K.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":2},{"sectionNumber":"4","sectionType":"section","heading":"Interpretation of the Act and instruments under the Act","content":"#### 4 Interpretation of the Act and instruments under the Act\n\n  In the Customs Act 1901 (C.K.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":3},{"sectionNumber":"5","sectionType":"section","heading":"Indian Ocean Territories Customs Service","content":"#### 5 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":4},{"sectionNumber":"6","sectionType":"section","heading":"Comptroller of the Indian Ocean Territories Customs Service","content":"#### 6 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":5},{"sectionNumber":"7","sectionType":"section","heading":"Customs officers","content":"#### 7 Customs officers\n\n  The Comptroller may appoint in writing a person to be a customs officer.","sortOrder":6},{"sectionNumber":"7A","sectionType":"section","heading":"Delegation","content":"#### 7A 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 7.","sortOrder":7},{"sectionNumber":"8","sectionType":"section","heading":"Regulations","content":"#### 8 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":8},{"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":10},{"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":11},{"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":12},{"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 3(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 3(2)(c)(i).\n\n1 Part 4\n\nRepeal the Part.","sortOrder":13}],"analysis":{"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"},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"The legislation appears to maintain its original purpose of applying Commonwealth customs laws to the Cocos (Keeling) Islands with appropriate modifications. The amendments in Schedules 1-3 are technical adaptations rather than expansions of scope, updating the ordinance to reflect modern electronic reporting requirements and current regulatory structures without fundamentally altering the territorial application framework established in 1993."},"complexity_factors":["Extensive cross-referencing to external legislation (Customs Act 1901, Customs Regulation 2015, Customs (International Obligations) Regulation 2015) that are 'applied' and modified simultaneously","Three separate schedules containing 57 individual amendments to the Customs Act 1901 alone, plus amendments to two other regulations","Nested conditional logic in section 3 regarding which instruments apply and when they are excluded (subsection 3(4))","Multiple defined terms (5 explicit definitions in section 2, plus numerous modified definitions in Schedule 1)","Dual-mode operation requiring parallel provisions for documentary (paper) and electronic communications throughout Schedules 1-3","Complex delegation and appointment structure (Minister appoints Comptroller, Comptroller appoints officers, Comptroller delegates powers)","Geographical redefinition clauses (references to 'Australia' or 'Commonwealth' mean 'the Territory' when used geographically)","Repeal-and-substitute amendments that require reading old and new text side-by-side to understand the change"],"plain_english_summary":"This law applies Australia’s mainland customs framework to the Cocos (Keeling) Islands (excluding customs duties), establishing an Indian Ocean Territories Customs Service with a local Comptroller and officers to operate adapted customs rules. It aligns CKI with Christmas Island for trade (movements between them aren’t treated as imports/exports). It affects anyone moving goods to/from CKI and ensures a functioning customs regime for border security, prohibited goods control, and trade regulation in the remote territory."},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":true,"description":"The instrument extends Commonwealth customs law into the Cocos (Keeling) Islands while materially adapting scope and procedure: it localises central office references to a Territory Comptroller (amendments 2–6), establishes a local customs service (ss 5–7), replaces many electronic‑only submission rules with a documentary/or electronic regime and prescribes approved forms and signature requirements (amendments 11–37, 39–50), and alters the IT/authentication regime from a mandatory published standard to a discretionary determination by the Comptroller (amendment 52) alongside a deeming rule for electronic communications (amendment 53). Several procedural parts and sections are repealed (amendments 51, 55–57; Schedule 2 & 3), changing the operational coverage of applied customs law."},"complexity_factors":["Cross‑application of multiple Commonwealth instruments to the Territory (s 3) with modifications in Schedules 1–3 increases interpretive complexity.","Localisation of central office references: replaces Comptroller‑General with local Comptroller and other office‑holder substitutions (amendments 2–6).","Creates new local institutional actors (Indian Ocean Territories Customs Service; ss 5–7) and delegation power (s 7A), shifting decision points to Territory appointees.","Widespread drafting amendments converting many electronic‑only requirements to ‘document or electronically’, and adding approved form and signature rules across numerous provisions (amendments 11–37, 39–50).","Changes to IT/authentication regime: mandatory publication requirement becomes permissive (amendment 52) and an authentication/deeming provision is inserted (amendment 53), altering liability allocation for electronic communications.","Repeal of multiple sections, divisions and parts (amendments 51, 55–57; Schedule 2 & 3 repeals) removes existing procedural material and requires reading the Ordinance against a reduced statutory backdrop.","Extensive cross‑references to the Customs Act 1901 and its regulations (as modified) create layered dependencies and compliance burdens for traders and administrators."],"plain_english_summary":"This Ordinance applies Commonwealth customs law to the Cocos (Keeling) Islands with local adaptations, creates an Indian Ocean Territories Customs Service, and lets the Customs Minister appoint a local Comptroller who appoints customs officers and may delegate functions (ss 3,5–7,7A). It also changes how traders and agents submit reports and declarations by expressly allowing either documentary or electronic communications, prescribes approved forms and signatures, and moves certain IT/authentication decision‑making to the Comptroller (see amendments throughout: e.g. ss 11–13,23,38,52–54)."}},"importantCases":[],"_links":{"self":"/api/acts/customs-ordinance-1993-cki","history":"/api/acts/customs-ordinance-1993-cki/history","analysis":"/api/acts/customs-ordinance-1993-cki/analysis","conflicts":"/api/acts/customs-ordinance-1993-cki/conflicts","importantCases":"/api/acts/customs-ordinance-1993-cki/important-cases","documents":"/api/acts/customs-ordinance-1993-cki/documents"}}