119E Requirements for communicating to Department electronically
120 Shipment of goods
122 Time of clearance
Division 3A—Examining goods for export that are not yet subject to customs control
122F Object of Division
122G Occupier of premises
122H Consent required to enter premises and examine goods for export
122J Officer must leave premises if consent withdrawn
122K Power to search premises for export goods
122L Power to examine export goods
122M Power to examine documents relating to export goods
122N Power to question occupier about export goods
122P Power to bring equipment to the premises
122Q Compensation
122R Powers in this Division are additional to other powers
Division 4—Exportation procedures after Certificate of Clearance issued
123 Ship to bring to and aircraft to stop at boarding stations
124 Master or pilot to account for missing goods
125 Goods exported to be landed at proper destination
126 Certificate of landing
Division 4A—Exportation of goods to Singapore
126AAA Definitions
126AB Record keeping obligations
126AC Power to require records
126AD Power to ask questions
Division 4B—Exportation of textile or apparel goods to the US
126AE Authorised officer may request records or ask questions
Division 4C—Exportation of goods to Thailand
126AF Definitions
126AG Record keeping obligations
126AH Power to require records
126AI Power to ask questions
Division 4D—Exportation of goods to New Zealand
126AJA Definitions
126AJB Record keeping obligations
126AJC Power to require records
126AJD Power to ask questions
Division 4EAA—Exportation of goods to Parties to the Agreement Establishing the ASEAN‑Australia‑New Zealand Free Trade Area
126AKDA Definitions
126AKDB Record keeping obligations
126AKDC Power to require records
126AKDD Power to ask questions
126AKDE Approved exporters and Declarations of Origin
126AKDF ASEAN Register of Approved Exporters
126AKDG Inclusion of information in approved exporter database
Division 4DA—Exportation of goods to Peru
126AJE Definitions
126AJF Record keeping obligations
126AJG Power to require records
126AJH Power to ask questions
Division 4E—Exportation of goods to Chile
126AKA Definitions
126AKB Record keeping obligations
126AKC Power to require records
126AKD Power to ask questions
Division 4EA—Exportation of goods to Parties to the Pacific Agreement on Closer Economic Relations Plus
126AKE Definitions
126AKF Record keeping obligations
126AKG Power to require records
126AKH Power to ask questions
Division 4EB—Exportation of goods to Parties to the Comprehensive and Progressive Agreement for Trans‑Pacific Partnership
126AKI Definitions
126AKJ Record keeping obligations
126AKK Power to require records
126AKL Power to ask questions
Division 4F—Exportation of goods to Malaysia
126ALA Definitions
126ALB Record keeping obligations
126ALC Power to require records
126ALD Power to ask questions
Division 4FA—Exportation of goods to Indonesia
126ALE Definitions
126ALF Record keeping obligations
126ALG Power to require records
126ALH Power to ask questions
Division 4G—Exportation of goods to Korea
126AMA Definitions
126AMB Record keeping obligations
126AMC Power to require records
126AMD Power to ask questions
Division 4GA—Exportation of goods to India
126AME Definitions
126AMF Record keeping obligations
126AMG Power to require records
126AMH Power to ask questions
Division 4H—Exportation of goods to Japan
126ANA Definitions
126ANB Record keeping obligations
126ANC Power to require records
126AND Power to ask questions
Division 4J—Exportation of goods to China
126AOA Definitions
126AOB Record keeping obligations
126AOC Power to require records
126AOD Power to ask questions
Division 4K—Exportation of goods to Hong Kong, China
126APA Definitions
126APB Record keeping obligations
126APC Power to require records
126APD Power to ask questions
Division 4L—Exportation of goods to Parties to the Regional Comprehensive Economic Partnership Agreement
126AQA Definitions
126AQB Record keeping obligations
126AQC Power to require records
126AQD Power to ask questions
126AQE Approved exporters and Declarations of Origin
126AQF RCEP Register of Approved Exporters
126AQG Inclusion of information in approved exporter database
Division 4M—Exportation of goods to the United Kingdom
126ARA Definitions
126ARB Record keeping obligations
126ARC Power to require records
126ARD Power to ask questions
Division 4N—Exportation of goods to the United Arab Emirates
126ASA Definitions
126ASB Record keeping obligations
126ASC Power to require records
126ASD Power to ask questions
Division 5—Miscellaneous
126A Export of installations
126B Export of goods from installations
126C Size of exporting vessel
An Act relating to the Customs
Part I—Introductory
1 Short title
This Act may be cited as the Customs Act 1901.
2 Commencement
This Act shall commence on a day to be fixed by Proclamation.
4 Definitions
(1) In this Act except where otherwise clearly intended:
Adjacent area means an adjacent area in respect of a State, of the Northern Territory or of the Territory of the Ashmore and Cartier Islands, as determined in accordance with section 5 of the Sea Installations Act.
Aircraft includes aeroplanes, seaplanes, airships, balloons or any other means of aerial locomotion.
aircraft identification powers has the same meaning as in the Maritime Powers Act 2013.
Airport means an airport appointed under section 15.
Airport owner includes the occupier of an airport.
Airport shop goods means:
(a) goods declared by the regulations to be airport shop goods for the purposes of section 96B; or
(b) goods included in a class of goods declared by the regulations to be a class of airport shop goods for the purposes of that section.
Answer questions means that the person on whom the obligation of answering questions is cast shall to the best of his or her knowledge, information, and belief truly answer all questions on the subject mentioned that an officer of Customs shall ask.
approved form means a form approved under section 4A.
approved statement means a statement approved under section 4A.
arrival means:
(a) in relation to a ship—the securing of the ship in a port, or
(b) in relation to an aircraft—the aircraft coming to a stop after landing.
assessed GST has the meaning given by the GST Act.
assessed luxury car tax has the meaning given by the Luxury Car Tax Act.
assessed wine tax has the meaning given by the Wine Tax Act.
Australia does not include the external Territories.
Australian aircraft means an aircraft that:
(a) is an Australian aircraft as defined in the Civil Aviation Act 1988; or
(b) is not registered under the law of a foreign country and is either wholly owned by, or solely operated by:
(i) one or more residents of Australia; or
(ii) one or more Australian nationals; or
(iii) one or more residents of Australia and one or more Australian nationals.
For the purposes of this definition, Australian national and resident of Australia have the same meanings as in the Shipping Registration Act 1981.
Australian Border Force Commissioner has the same meaning as in the Australian Border Force Act 2015.
Australian offshore electricity installation means an offshore electricity installation that is deemed to be part of Australia because of the operation of section 5C.
Australian resources installation means a resources installation that is deemed to be part of Australia because of the operation of section 5C.
Australian seabed means so much of the seabed adjacent to Australia as is:
(a) within the area comprising:
(i) the areas described in Schedule 1 to the Offshore Petroleum and Greenhouse Gas Storage Act 2006; and
(ii) the Coral Sea area; and
(b) part of:
(i) the seabed beneath the coastal area; or
(ii) the continental shelf of Australia.
Australian sea installation means a sea installation that is deemed to be part of Australia because of the operation of section 5C.
Australian ship means a ship that:
(a) is an Australian ship as defined in the Shipping Registration Act 1981; or
(b) is not registered under the law of a foreign country and is either wholly owned by, or solely operated by:
(i) one or more residents of Australia; or
(ii) one or more Australian nationals; or
(iii) one or more residents of Australia and one or more Australian nationals.
For the purposes of this definition, Australian national and resident of Australia have the same meanings as in the Shipping Registration Act 1981.
Australian waters means:
(a) in relation to a resources installation—waters above the Australian seabed; and
(b) in relation to a sea installation—waters comprising all of the adjacent areas and the coastal area.
authorised officer, in relation to a provision of this Act, means an officer of Customs authorised under subsection (1AA) to exercise the powers or perform the functions of an authorised officer under that provision.
Note: See also subsection (1A).
authorising officer has the same meaning as in the Maritime Powers Act 2013.
Authority to deal means:
(a) in relation to goods the subject of an export declaration—an authority of the kind mentioned in paragraph 114C(1)(a); or
(b) in relation to goods the subject of an import declaration—an authority of the kind referred to in subsection 71C(4); or
(d) in relation to goods the subject of a warehouse declaration—an authority of the kind referred to in subsection 71DJ(4); or
(e) in relation to goods that are Subdivision AA goods within the meaning of section 71AAAA or that are specified low value goods within the meaning of section 71AAAD—an authority under section 71.
Beer means any liquor on which, under the name of beer, any duty of Customs imposed by the Parliament is payable.
Blending means a mixing together of 2 or more substances in order to obtain a commercial product.
border controlled drug has the same meaning as in Part 9.1 of the Criminal Code.
border controlled plant has the same meaning as in Part 9.1 of the Criminal Code.
border controlled precursor has the same meaning as in Part 9.1 of the Criminal Code.
Brought into physical contact has the same meaning as in the Sea Installations Act.
by authority means by the authority of the officer of Customs doing duty in the matter in relation to which the expression is used.
cargo report means a report under section 64AB that is made in respect of the cargo to be unloaded from, or kept on board, a ship at a port or an aircraft at an airport.
cargo reporter, in relation to a ship or aircraft and in relation to a particular voyage or flight, means:
(a) the operator or charterer of the ship or aircraft; or
(b) a slot charterer in respect of the ship; or
(c) a freight forwarder in respect of the ship or aircraft;
for the voyage or flight.
Carriage includes vehicles and conveyances of all kinds.
Carry, for the purposes of Division 1B of Part XII, has the meaning given by subsection (19).
Charter of the United Nations means the Charter of the United Nations, done at San Francisco on 26 June 1945 [1945] ATS 1.
Note: The text of the Charter of the United Nations is set out in Australian Treaty Series 1945 No. 1. In 2007, the text of a Convention in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).
child: without limiting who is a child of a person for the purposes of this Act, each of the following is the child of a person:
(a) an adopted child or exnuptial child of the person;
(b) someone who is a child of the person within the meaning of the Family Law Act 1975.
Coastal area means the area comprising the waters of:
(a) the territorial sea of Australia; and
(b) the sea on the landward side of the territorial sea of Australia and not within the limits of a State or an internal Territory.
Collector has the meaning given by subsection 8(1).
commercial document, in relation to goods, means a document or other record prepared in the ordinary course of business for the purposes of a commercial transaction involving the goods or the carriage of the goods, but does not include a record of any electronic transmission to or from the Department or a Collector:
(a) in respect of an import declaration, or warehouse declaration, relating to the goods or the withdrawal of such an import declaration or warehouse declaration; or
(b) in respect of an export entry, submanifest, or outward manifest, relating to the goods or in respect of the withdrawal of such an entry, submanifest or manifest.
Commissioner of Police means the Commissioner of Police referred to in section 6 of the Australian Federal Police Act 1979, and includes an acting Commissioner of Police.
Commonwealth aircraft means an aircraft that is in the service of the Commonwealth and displaying the prescribed ensign or prescribed insignia.
Commonwealth authority means an authority or body established for a purpose of the Commonwealth by or under a law of the Commonwealth (including an Ordinance of the Australian Capital Territory).
Commonwealth offshore area has the same meaning as in the Offshore Electricity Infrastructure Act 2021.
Commonwealth ship means a ship that is in the service of the Commonwealth and flying the prescribed ensign.
Comptroller‑General of Customs means the person who is the Comptroller‑General of Customs in accordance with subsection 11(3) or 14(2) of the Australian Border Force Act 2015.
Container means a container within the meaning of the Customs Convention on Containers, 1972 signed in Geneva on 2 December 1972, as affected by any amendment of the Convention that has come into force.
controlled trial means a controlled trial established by rules made under subsection 179L(1).
controlled trial provision means the following:
(a) Part IV (importation of goods), other than Division 1 of that Part;
(b) Part IVA (depots);
(c) Part V (warehouses);
(d) Part VI (exportation of goods), other than Division 1 of that Part;
(e) Part VIA (electronic communications);
(f) Part XI (agents and customs brokers);
(g) Part XVA (tariff concession orders);
(h) regulations made for the purposes of a provision covered by paragraph (a), (b), (c), (d), (e), (f) or (g).
Coral Sea area has the same meaning as in section 7 of the Offshore Petroleum and Greenhouse Gas Storage Act 2006.
Country includes territory or other place, but does not include:
(a) an Australian resources installation; or
(b) an Australian sea installation; or
(c) an Australian offshore electricity installation.
Customs Acts means this Act and any instruments (including rules, regulations or by‑laws) made under this Act and any other Act, and any instruments (including rules, regulations or by‑laws) made under any other Act, relating to customs in force within the Commonwealth or any part of the Commonwealth.
customs broker means a customs broker within the meaning of Part XI.
Customs‑related law has the meaning given by section 4B.
Customs Tariff means an Act imposing duties of customs, and includes such an Act that has not come into operation.
data includes:
(a) information in any form; or
(b) any program (or part of a program).
Days does not include Sundays or holidays.
Defence Minister means the Minister administering section 1 of the Defence Act 1903.
depot operator means a person who holds a depot licence as defined by subsection 77F(1).