Note: Failing to answer a question when required to do so by an officer may be an offence: see section 243SA. However, a person does not have to answer a question if doing so would tend to incriminate the person: see section 243SC.
Disclosing answers to RCEP customs official
(2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in a Party, disclose any answers to such questions to a RCEP customs official for that Party.
126AQE Approved exporters and Declarations of Origin
(1) If:
(a) goods are exported to a Party; and
(b) the goods are claimed to be originating goods, in accordance with Chapter 3 of the Agreement, for the purpose of obtaining a preferential tariff in the Party; and
(c) the Party has not implemented paragraph 1(c) of Article 3.16 of Chapter 3 of the Agreement;
the exporter of the goods must not complete a Declaration of Origin for the goods unless the exporter is, under the regulations, an approved exporter.
(2) The regulations may make provision for and in relation to the approval of entities as approved exporters.
(3) Without limiting subsection (2), the regulations may make provision for and in relation to the following:
(a) the making of applications to the Comptroller‑General of Customs by entities for approval as approved exporters and the withdrawal of those applications;
(b) the eligibility criteria that an entity must meet in order for the Comptroller‑General to approve the entity as an approved exporter;
(c) the matters that the Comptroller‑General must consider in deciding whether to approve an entity as an approved exporter;
(d) the making of decisions by the Comptroller‑General in relation to the applications;
(e) the conditions that an approval of an entity as an approved exporter is subject to;
(f) the variation, suspension or termination of an approval of an entity as an approved exporter;
(g) the giving of notice of decisions made by the Comptroller‑General;
(h) the review of decisions made by the Comptroller‑General.
126AQF RCEP Register of Approved Exporters
(1) The Comptroller‑General of Customs may maintain a register, to be known as the RCEP Register of Approved Exporters, containing information (including personal information within the meaning of the Privacy Act 1988) that relates to the following:
(a) each entity approved as an approved exporter under regulations made for the purposes of section 126AQE;
(b) the conditions that an approval of an entity as an approved exporter is subject to;
(c) the variation, suspension or termination of an approval of an entity as an approved exporter.
(2) The Comptroller‑General must make any register publicly available.
(3) The register is not a legislative instrument.
126AQG Inclusion of information in approved exporter database
The Comptroller‑General of Customs may:
(a) include information (including personal information within the meaning of the Privacy Act 1988) in the approved exporter database; or
(b) disclose information (including personal information within the meaning of the Privacy Act 1988) to a person for the purpose of the information being included in the approved exporter database;
if the information covered by paragraph (a) or (b) relates to the following:
(c) an entity approved as an approved exporter under regulations made for the purposes of section 126AQE;
(d) the conditions that an approval of an entity as an approved exporter is subject to;
(e) the variation, suspension or termination of an approval of an entity as an approved exporter.
Division 4M—Exportation of goods to the United Kingdom
126ARA Definitions
In this Division:
Agreement means the Free Trade Agreement between Australia and the United Kingdom of Great Britain and Northern Ireland, done on 16 and 17 December 2021, as amended from time to time.
Note: The Agreement could in 2022 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).
customs authority for the United Kingdom means customs authority within the meaning, so far as it relates to the United Kingdom, of Article 1.4 of Chapter 1 of the Agreement.
producer means a person who engages in the production of goods.
production has the meaning given by Article 4.1 of Chapter 4 of the Agreement.
territory of the United Kingdom means territory within the meaning, so far as it relates to the United Kingdom, of Article 1.4 of Chapter 1 of the Agreement.
United Kingdom customs official means a person representing the customs authority for the United Kingdom.
126ARB Record keeping obligations
Regulations may prescribe record keeping obligations
(1) The regulations may prescribe record keeping obligations that apply in relation to goods that:
(a) are exported to the territory of the United Kingdom; and
(b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in the territory of the United Kingdom.
On whom obligations may be imposed
(2) Regulations for the purposes of subsection (1) may impose such obligations on an exporter or producer of goods.
126ARC Power to require records
Requirement to produce records
(1) An authorised officer may require a person who is subject to record keeping obligations under regulations made for the purposes of section 126ARB to produce to the officer such of those records as the officer requires.
Note: Failing to produce a record when required to do so by an officer may be an offence: see section 243SB. However, a person does not have to produce a record if doing so would tend to incriminate the person: see section 243SC.
Disclosing records to United Kingdom customs official
(2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in the territory of the United Kingdom, disclose any records so produced to a United Kingdom customs official.
126ARD Power to ask questions
Power to ask questions
(1) An authorised officer may require a person who is an exporter or producer of goods that:
(a) are exported to the territory of the United Kingdom; and
(b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in the territory of the United Kingdom;
to answer questions in order to verify the origin of the goods.
Note: Failing to answer a question when required to do so by an officer may be an offence: see section 243SA. However, a person does not have to answer a question if doing so would tend to incriminate the person: see section 243SC.
Disclosing answers to United Kingdom customs official
(2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in the territory of the United Kingdom, disclose any answers to such questions to a United Kingdom customs official.
Division 4N—Exportation of goods to the United Arab Emirates
126ASA Definitions
In this Division:
Agreement means the Comprehensive Economic Partnership Agreement between Australia and the United Arab Emirates, done at Canberra on 6 November 2024, as amended from time to time.
Note: The Agreement could in 2025 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).
producer means a person who engages in the production of goods.
production has the meaning given by Article 3.1 of Chapter 3 of the Agreement.
territory of the United Arab Emirates means territory within the meaning, so far as it relates to the United Arab Emirates, of Article 1.2 of Chapter 1 of the Agreement.
UAE customs administration means customs administration within the meaning, so far as it relates to the United Arab Emirates, of Article 4.1 of Chapter 4 of the Agreement.
UAE customs official means a person representing the UAE customs administration.
126ASB Record keeping obligations
Regulations may prescribe record keeping obligations
(1) The regulations may prescribe record keeping obligations that apply in relation to goods that:
(a) are exported to the territory of the United Arab Emirates; and
(b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in the territory of the United Arab Emirates.
On whom obligations may be imposed
(2) Regulations for the purposes of subsection (1) may impose such obligations on an exporter or producer of goods.
126ASC Power to require records
Requirement to produce records
(1) An authorised officer may require a person who is subject to record keeping obligations under regulations made for the purposes of section 126ASB to produce to the officer such of those records as the officer requires.
Note: Failing to produce a record when required to do so by an officer may be an offence: see section 243SB. However, a person does not have to produce a record if doing so would tend to incriminate the person: see section 243SC.
Disclosing records to UAE customs official
(2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in the territory of the United Arab Emirates, disclose any records so produced to a UAE customs official.
126ASD Power to ask questions
Power to ask questions
(1) An authorised officer may require a person who is an exporter or producer of goods that:
(a) are exported to the territory of the United Arab Emirates; and
(b) are claimed to be Australian originating goods for the purpose of obtaining a preferential tariff in the territory of the United Arab Emirates;
to answer questions in order to verify the origin of the goods.
Note: Failing to answer a question when required to do so by an officer may be an offence: see section 243SA. However, a person does not have to answer a question if doing so would tend to incriminate the person: see section 243SC.
Disclosing answers to UAE customs official
(2) An authorised officer may, for the purpose of verifying a claim for a preferential tariff in the territory of the United Arab Emirates, disclose any answers to such questions to a UAE customs official.
Division 5—Miscellaneous
126A Export of installations
(1) Where an installation ceases to be part of Australia, the installation and any goods on the installation at the time when it ceases to be part of Australia shall, for the purposes of the Customs Acts, be taken to have been exported from Australia.
(2) Where:
(a) a resources installation is taken from a place in Australia into Australian waters for the purpose of becoming attached to the Australian seabed; or
(b) a sea installation is taken from a place in Australia into an adjacent area or into a coastal area for the purpose of being installed in that area; or
(c) an offshore electricity installation is taken from a place in Australia into the Commonwealth offshore area for the purpose of being installed in that area;
the installation and any goods on the installation shall not be taken, for the purposes of the Customs Acts, to have been exported from Australia.
126B Export of goods from installations
For the purposes of the Customs Acts, where goods are taken from an installation that is deemed to be part of Australia under section 5C for the purpose of being taken to a place outside Australia, whether directly or indirectly, the goods shall be deemed to have been exported from Australia at the time when they are so taken from the installation.
126C Size of exporting vessel
(1) Goods subject to customs control must not be exported in a ship of less than 50 tons gross registered.
Penalty: 30 penalty units.
(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.
Commonwealth Coat of Arms of Australia
Customs Act 1901
No. 6, 1901
Compilation No. 190
Compilation date: 22 January 2026
Includes amendments: Act No. 1, 2026
This compilation is in 5 volumes
Volume 1: sections 1-126C
Volume 2: sections 126D-183UAA
Volume 3: sections 183UA-269SK
Volume 4: sections 269SM-279
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 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 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