This is a compilation of the Customs Act 1901 that shows the text of the law as amended and in force on 22 January 2026 (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. The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au).
Application, saving and transitional provisions
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.
Presentational changes
The Legislation Act 2003 provides for First Parliamentary Counsel to make presentational changes to a compilation. Presentational changes are applied to give a more consistent look and feel to legislation published on the Register, and enable the user to more easily navigate those documents.
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. Any modifications affecting the law are accessible on the Register.
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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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 I—Introductory
1 Short title
2 Commencement
4 Definitions
4AAA Members of family
4AA Act not to apply so as to exceed Commonwealth power
4AB Compensation for acquisition of property
4A Approved forms and approved statements
4B What is a Customs‑related law
4C Identity cards
5 Penalties at foot of sections or subsections
5AA Application of the Criminal Code
Part II—Administration
5A Attachment of overseas resources installations
5B Installation of overseas sea installations
5BA Installation of overseas offshore electricity installations
5C Certain installations to be part of Australia
6 Act does not extend to external Territories
7 General administration of Act
8 Collectors, States and Northern Territory
8A Attachment of part of a State or Territory to adjoining State or Territory for administrative purposes
9 Delegation
11 Arrangements with States and the Northern Territory
13 Customs seal
14 Flag
15 Appointment of ports etc.
19 Accommodation on wharfs and at airports
20 Waterfront area control
25 Persons before whom declarations may be made
26 Declaration by youths
28 Working days and hours etc.
Part III—Customs control examination and securities generally
30 Customs control of goods
30A Exemptions under Torres Strait Treaty
31 Goods on ships and aircraft subject to customs control
33 Persons not to move goods subject to customs control
33A Resources installations subject to customs control
33B Sea installations subject to customs control
33BA Offshore electricity installations subject to customs control
33C Obstructing or interfering with Commonwealth property in a Customs place
34 No claim for compensation for loss
35 Goods imported by post
35A Amount payable for failure to keep dutiable goods safely etc.
36 Offences for failure to keep goods safely or failure to account for goods
37 Accounting for goods
42 Right to require security
43 Form of security
44 General securities may be given
45 Cancellation of securities
46 New securities
47 Form of security
48 Effect of security
Part IV—The importation of goods
Division 1A—Preliminary
49 Importation
49A Ships and aircraft deemed to be imported
49B Installations and goods deemed to be imported
49C Obligations under this Part may be satisfied in accordance with a trusted trader agreement
Division 1—Prohibited imports
50 Prohibition of the importation of goods
51 Prohibited imports
51A Certain controlled substances taken to be prohibited imports
52 Invalidation of licence, permission etc. for false or misleading information
Division 2—The boarding of ships and aircraft
58 Ships and aircraft to enter ports or airports
58A Direct journeys between installations and external places prohibited
58B Direct journeys between certain resources installations and external places prohibited
60 Boarding stations
61 Facility for boarding
61A Owner or operator of port etc. to facilitate boarding
62 Ships to come quickly to place of unlading
63 Ship or aircraft not to be moved without authority
Division 3—The report of the cargo
Subdivision A—General reporting requirements
63A Definitions
64 Impending arrival report
64AA Arrival report
64AAA Report of stores and prohibited goods
64AAB Notifying Department of particulars of cargo reporters
64AAC Report to Department of persons engaged to unload cargo
64AB Cargo reports
64ABAA Outturn reports
64ABAB When outturn report is to be communicated to Department
64ABAC Explanation of shortlanded or surplus cargo
64ACA Passenger reports
64ACB Crew reports
64ACC Information does not have to be reported if it has already been reported under the Migration Act 1958
64ACD Offence for failure to comply
64ACE Communication of reports
64ADAA Requirements for communicating to Department electronically
64ADA Disclosure of cargo reports to port authorities
64AE Obligation to answer questions and produce documents
64AF Obligation to provide access to passenger information
64A Ships or aircraft arriving at certain places
65 Master or pilot of wrecked ship or aircraft to report
66 Goods derelict to be delivered to officer
67 Interference with derelict goods
Subdivision C—The registration, rights and obligations of special reporters
67EA Special reporters
67EB Requirements for registration as a special reporter
67EC The making of an application
67ED Consideration of the application
67EE Basic conditions attaching to registration as a special reporter
67EF Storage and record maintenance conditions
67EG Special mail‑order house condition
67EH Further conditions may be imposed by regulations
67EI Breach of conditions of registration
67EJ Duration of registration
67EK Renewal of registration
67EL Comptroller‑General of Customs to allocate a special identifying code for each special reporter
67EM Cancellation of registration as special reporter
Subdivision E—Registering re‑mail reporters
67F Applying to be a re‑mail reporter
67G Registering re‑mail reporters
67H Fit and proper person test
67I Obligation of re‑mail reporters to notify Comptroller‑General of Customs of certain matters
67J Varying etc. conditions of registration
67K Cancelling the registration of a re‑mail reporter
Division 4—The entry, unshipment, landing, and examination of goods
Subdivision A—Preliminary
68 Entry of imported goods
68A Goods imported for transhipment
69 Like customable goods and excise‑equivalent goods
70 Special clearance goods
71 Information and grant of authority to deal with goods not required to be entered
Subdivision AA—Information and grant of authority to deal with Subdivision AA goods
71AAAA Meaning of Subdivision AA goods
71AAAB Report and grant of authority to deal with Subdivision AA goods
71AAAC Suspension of authority to deal with Subdivision AA goods
Subdivision AB—Information and grant of authority to deal with specified low value goods
71AAAD Meaning of specified low value goods
71AAAE Regulations
71AAAF Making a self‑assessed clearance declaration
71AAAG Collector’s response if a self‑assessed clearance declaration is communicated separately from a cargo report
71AAAH Collector’s response if a self‑assessed clearance declaration is communicated together with a cargo report
71AAAI Authority to deal with goods covered by a self‑assessed clearance declaration
71AAAJ Contents of authority to deal with specified low value goods
71AAAK No authority to deal with specified low value goods while subject to a direction to hold or further examine
71AAAL No authority to deal with specified low value goods unless duty etc. paid
71AAAM Suspension of authority to deal with specified low value goods
71AAAN Cancellation of authority to deal with specified low value goods
71AAAO Officer may seek further information in relation to self‑assessed clearance declaration
71AAAP Withdrawal of self‑assessed clearance declarations
71AAAQ Further self‑assessed clearance declaration not to be given while there is an existing self‑assessed clearance declaration
71AAAR Effect of withdrawal of a self‑assessed clearance declaration
71AAAS Annotation of self‑assessed clearance declaration by Collector for certain purposes not to constitute withdrawal
71AAAT Manner and effect of communicating self‑assessed clearance declarations to Department
Subdivision B—Import declarations
71A Making an import declaration
71B Liability for import declaration processing charge
71BA Warehoused goods declaration fee
71C Authority to deal with goods in respect of which an import declaration has been made
71D Visual examination in presence of officer
71DA An officer may seek additional information
Subdivision D—Warehouse declarations
71DG Subdivision does not apply to tobacco products
71DH Making a warehouse declaration
71DI Liability for warehouse declaration processing charge
71DJ Authority to deal with goods in respect of which a warehouse declaration has been made
71DK Visual examination in presence of officer
71DL An officer may seek additional information
Subdivision E—General
71E Movement permissions
71F Withdrawal of import entries
71G Goods not to be entered while an entry is outstanding
71H Effect of withdrawal
71J Annotation of import entry by Collector for certain purposes not to constitute withdrawal
71K Manner of communicating with Department by document
71L Manner and effect of communicating with Department electronically
71M Requirements for communicating to Department electronically
72 Failure to make entries
73 Breaking bulk
74 Officer may give directions as to storage or movement of certain goods
76 Goods landed at ship’s risk etc.
77 Repacking on wharf
77AA Disclosure of information to cargo reporter or owner of goods
Division 5—Detention of goods in the public interest
77EA Minister may order goods to be detained
77EB Notice to person whose goods are detained
77EC Detention of goods by Collector
77ED Minister may authorise delivery of detained goods into home consumption
77EE Minister may authorise export of detained goods
77EF When goods have been detained for 12 months
Part IVA—Depots
77F Interpretation
77G Depot licences
77H Application for a depot licence
77J Comptroller‑General of Customs may require applicant to supply further information or documents
77K Requirements for grant of depot licence
77L Granting of a depot licence
77LA Variation of places covered by depot licence
77N Conditions of a depot licence—general
77P Conditions of a depot licence—imported goods
77Q Comptroller‑General of Customs may impose additional conditions to which a depot licence is subject
77R Breach of conditions of depot licence
77S Duration of depot licences
77T Renewal of depot licences
77U Licence charges
77V Notice of intended cancellation etc. of a depot licence
77VA Depot must not be used if depot licence is suspended etc.
77VB Revocation of suspension of depot licences
77VC Cancellation of depot licences
77W Refund of depot licence charge on cancellation of a depot licence on request
77X Collector’s powers in relation to a place that is no longer a depot
77Y Collector may give directions in relation to depot or goods subject to customs control
77Z Licences cannot be transferred
77ZAA Access to depots
77ZA Giving of notices
Part V—Warehouses
78 Interpretation
79 Warehouse licences
80 Application for a warehouse licence
80A Comptroller‑General of Customs may require applicant to supply further information or documents
81 Requirements for grant of warehouse licence
81A Grant of a warehouse licence
81AA Notice of refusal to grant a warehouse licence
81B Variation of the place covered by a warehouse licence
82 Conditions of a warehouse licence—general
82A Comptroller‑General of Customs may impose additional conditions to which a warehouse licence is subject
82B Comptroller‑General of Customs may vary the conditions to which a warehouse licence is subject
82C Breach of conditions of a warehouse licence
83 Duration of warehouse licence
84 Renewal of warehouse licences that are not excise‑equivalent warehouse licences
85 Licence charges
85A Payment of warehouse licence charge in respect of grant of warehouse licence
86 Suspension of warehouse licences
87 Cancellation of warehouse licences
87A Refund of warehouse licence charge on cancellation of a warehouse licence on request
87B Variation of excise‑equivalent warehouse licence to remove warehouse
87C Collector may give directions in relation to warehouse or to goods subject to customs control
89 Death of licence holder
90 Obligations of holders of warehouse licences
91 Access to warehouses
92 Repacking in warehouse
93 Regauging etc. of goods
94 Goods not worth duty may be destroyed
95 Revaluation
96 Arrears of warehouse charges
96A Outwards duty free shops
96B Inwards duty free shops
97 Goods for public exhibition
98 Goods blended or packaged in warehouse
99 Entry of warehoused goods
100 Entry of goods without warehousing with permission of Collector
101 Delivery of warehousing authority
102 Holder of licence to inform Collector of certain matters
102A Notices to Department by holder of warehouse licence
102AA Giving of notices
102AB Disclosure of excise‑equivalent warehouse licence information
Part VAAA—Cargo terminals
Division 1—Preliminary
102B Definitions
102BA Meaning of fit and proper person
Division 2—Obligations of cargo terminal operators
102C Notifying Department of cargo terminal
102CA Physical security of cargo terminal and goods
102CB Movement of signs at or near cargo terminal
102CC Notification requirements relating to goods
102CD Unclaimed goods
102CE Record keeping requirements
102CF Fit and proper person
102CG Adequate training of staff
102CH Complying with directions
102CI Responsibility to provide facilities and assistance
102CJ Comptroller‑General of Customs may impose additional obligations
102CK Offence—failure to comply with obligations or requirements
Division 3—Obligations of cargo handlers
102D Certain provisions of Division 2 apply
102DA Unpacking of goods in containers at cargo terminal
102DB Facilitating transhipment or export of goods
102DC Using establishment identification when communicating with Department
102DD Comptroller‑General of Customs may impose additional obligations
102DE Offence—failure to comply with obligations or requirements
Division 4—Powers of authorised officers
102E General powers
102EA Power to make requests
102EB Power to give directions
Division 5—Directions to cargo terminal operators or cargo handlers
102F Directions to cargo terminal operators or cargo handlers etc.
102FA Offence—failure to comply with direction
Part VA—Special provisions relating to beverages
103 Interpretation
104 Customable beverage imported in bulk must be entered for warehousing
105 Certain customable beverage not to be entered for home consumption in bulk containers without approval of Comptroller‑General of Customs
105A Delivery from customs control of brandy, whisky or rum
Part VAA—Special provisions relating to excise‑equivalent goods
105B Extinguishment of duty on excise‑equivalent goods
105C Returns
105D GST matters
105E Use of excise‑equivalent goods in the manufacture of excisable goods to occur at a dual‑licensed place
Part VB—Information about persons departing Australia
Division 1—Reports on departing persons
Subdivision A—Reports on departing persons
106A Ships and aircraft to which this Subdivision applies
106B Report 48 hours before ship or aircraft is due to depart
106C Report 4 hours before ship or aircraft is due to depart
106D Report just before ship or aircraft departs
Subdivision B—Reports on matters in approved statement
106E Ships and aircraft to which this Subdivision applies
106F Reports on matters in approved statement
Subdivision C—How reports under this Division are to be made
106G Reports to be made electronically
106H Reports to be made by document if approved electronic system or other approved format or method unavailable
106I Comptroller‑General of Customs may approve different statements or forms
Division 2—Questions about departing persons
106J Officers may question operators about departing persons
Part VI—The exportation of goods
Division 1AAA—Preliminary
107 Obligations under this Part may be satisfied in accordance with a trusted trader agreement
Division 1—Prohibited exports
112 Prohibited exports
112A Certain controlled substances taken to be prohibited exports
112B Invalidation of licence, permission etc. for false or misleading information
Division 1AA—Export of goods for a military end‑use