(1) Where an application is referred to the Committee under section 183CB or a question is referred to the Committee under section 183CQ, the Chair of the Committee shall cause a notice in writing of the reference of the application or question to the Committee, and of the time and place at which the Committee intends to hold an inquiry into the application or question, to be given to the person making the application or holding the licence to which the question relates, as the case may be, at least ten days before the date of the inquiry.
Note: See section 183UAA for the ways in which a notice may be given to the applicant or the holder of the licence.
(2) Subject to subsection (3), the Committee shall afford the person on whom a notice has been given under subsection (1) an opportunity of examining witnesses, of giving evidence and calling witnesses on his or her behalf and of addressing the Committee.
(3) Where the person on whom notice has been given under subsection (1) fails to attend at the time and place specified in the notice, the Committee may, unless it is satisfied that the person is prevented by illness or other unavoidable cause from so attending, proceed to hold the inquiry in his or her absence.
(4) Where an application is referred to the Committee under section 183CB or a question is referred to the Committee under section 183CQ, the Chair of the Committee may cause a notice in writing of the reference of the application or question to the Committee, and of the time and place at which the Committee intends to hold an inquiry into the application or question, to be given to such other persons who, in the opinion of the Chair, have a special interest in, or are specially affected by, the inquiry.
Note: See section 183UAA for the ways in which a notice may be given to a person.
183K Summoning of witnesses
(1) The Chair of the Committee may, by writing under his or her hand, summon a person to attend before the Committee at a time and place specified in the summons and then and there to give evidence and to produce any books, documents and writings in the person’s custody or control which the person is required by the summons to produce.
Note: See section 183UAA for the ways in which the summons may be given to the person.
(2) A person who has been summoned to attend before the Committee as a witness shall appear and report himself or herself from day to day, unless excused by the Committee.
(3) The Committee may inspect books, documents or writings before it, and may retain them for such reasonable period as it thinks fit, and may make copies of such portions of them as are relevant to the inquiry.
183N Committee may examine upon oath or affirmation
(1) The Committee may examine on oath a person appearing as a witness before the Committee, whether the witness has been summoned or appears without being summoned, and for that purpose a member of the Committee may administer an oath to a witness.
(2) Where a witness conscientiously objects to take an oath, the witness may make an affirmation that he or she conscientiously objects to take an oath and that he or she will state the truth, the whole truth and nothing but the truth to all questions that are asked of him or her.
(3) An affirmation so made is of the same force and effect, and entails the same liabilities, as an oath.
183P Offences by witness
(1) A person summoned to attend before the Committee as a witness shall not:
(a) fail to attend, after payment or tender to him or her of a reasonable sum for his or her expenses of attendance; or
(b) refuse to be sworn or to make an affirmation as a witness, or to answer any question when required to do so by a member of the Committee; or
(c) refuse or fail to produce a book or document which he or she was required by the summons to produce.
Penalty: 10 penalty units.
(2) Paragraphs (1)(a) and (c) do not apply if the person has reasonable cause for the failure or refusal.
183Q Statements by witness
A person is not excused from answering a question or producing a book or document when required to do so under section 183P on the ground that the answer to the question, or the production of the book or document, might tend to incriminate the person or make him or her liable to a penalty, but the person’s answer to any such question is not admissible in evidence against him or her in proceedings other than proceedings for:
(a) an offence against paragraph 183P(1)(b) or (c); or
(b) an offence in connection with the making by him or her of a statement in an examination before the Committee under section 183N.
183R Witness fees
(1) A person who attends in obedience to a summons to attend as a witness before the Committee is entitled to be paid witness fees and travelling allowance according to the scale of fees and allowances payable to witnesses in the Supreme Court of the State or Territory in which he or she is required to attend or, in special circumstances, such fees and allowances as the Chair of the Committee directs (less any amount previously paid to the person for his or her expenses of attendance).
(2) The fees and allowances are payable:
(a) in the case of a witness summoned at the request of the customs broker to whom the inquiry relates—by that customs broker; and
(b) in any other case—by the Commonwealth.
183S Representation by counsel etc.
(1) In an inquiry before the Committee, the customs broker to whom the inquiry relates and the Comptroller‑General of Customs are each entitled to be represented by a barrister or solicitor or, with the approval of the Committee, by some other person.
(2) A barrister, solicitor or other person appearing before the Committee may examine or cross‑examine witnesses and address the Committee.
183T Protection of members
(1) An action or proceeding, civil or criminal, does not lie against a member of the Committee for or in respect of an act or thing done, or report made, in good faith by the member of the Committee in his or her capacity as a member.
(2) An act or thing shall be deemed to have been done in good faith if the member or Committee by whom the act or thing was done was not actuated by ill‑will to the person affected or by any other improper motive.
183U Protection of barristers, witnesses etc.
(1) A barrister, solicitor or other person appearing before the Committee has the same protection and immunity as a barrister has in appearing for a party in proceedings in the High Court.
(2) A witness summoned to attend or appearing before the Committee has the same protection as a witness in proceedings in the High Court.
Division 6—Giving of notices or summons
183UAA Giving of notices or summons
A notice or summons under this Part from the Comptroller‑General of Customs or the Chair of the Committee to a person must be given to the person by:
(a) sending it by email to:
(i) in any case—the last known email address of the person; or
(ii) in the case of a partnership—the last known email address of a partner in the partnership; or
(b) sending it by other electronic means to:
(i) in any case—the person; or
(ii) in the case of a partnership—a partner in the partnership; or
(c) delivering it personally to:
(i) in any case—the person; or
(ii) in the case of a partnership—a partner in the partnership; or
(d) sending it to the person by pre‑paid post or registered post to the person’s last known place of residence or business; or
(e) leaving it at:
(i) the person’s last known place of residence with some person apparently a resident of that place and apparently not less than 16 years of age; or
(ii) the person’s last known place of business with some person apparently employed at that place and apparently not less than 16 years of age.
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 XII—Officers
Division 1—Powers of officers
Subdivision A—Preliminary
183UA Definitions
183UB Law relating to legal professional privilege not affected
183UC Comptroller‑General of Customs may give directions concerning the exercise of powers under this Division
183UD Judges who may issue seizure warrants for goods in transit
Subdivision B—General regulatory powers
186 General powers of examination of goods subject to customs control
186AA General powers of examination of goods loaded onto or unloaded from ships or aircraft
186A Power to make copies of, and take extracts from, documents in certain circumstances
186B Compensation for damage caused by copying
187 Power to board and search
188 Boarding
189 Searching
189A Officers may carry arms in certain circumstances
190 Securing goods
191 Seals etc. not to be broken
192 Seals etc. on ship or aircraft in port bound to another port within Commonwealth
193 Officers may enter and remain upon coasts etc.
194 Ships on service may be moored in any place
195 Power to question passengers etc.
195A Power to question persons found in restricted areas
196C Power to question persons claiming packages
197 Power to stop conveyances about to leave a Customs place
Subdivision C—Search warrants in respect of things believed to be evidential material
198 When search warrants relating to premises can be issued
199 The things that are authorised by a search warrant relating to premises
199A When search warrants relating to persons can be issued
199B The things that are authorised by a search warrant relating to a person
200 Use of equipment to examine or process things
201 Use of electronic equipment on or in premises
201AA Use of electronic equipment at other place
201A Person with knowledge of a computer or a computer system to assist access etc.
201B Accessing data held on other premises—notification to occupier of that premises
202 Compensation for damage to equipment or data
202A Copies of seized things to be provided
202B Relationship of this Subdivision to parliamentary privileges and immunities
Subdivision D—Seizure of goods believed to be forfeited goods
203 When seizure warrants for forfeited goods can be issued
203A The things that are authorised by seizure warrants for forfeited goods
203B Seizure without warrant of special forfeited goods, or of evidential material relating to special forfeited goods, at a Customs place
203C Seizure without warrant of narcotic goods or of evidential material relating to narcotic goods at other places
203CA Seizure without warrant of certain goods on ship or aircraft in the Protected Zone
203CB Seizure without warrant of certain other goods in the Protected Zone
203D How an authorised person is to exercise certain powers
Subdivision DA—Seizure of certain goods in transit
203DA When seizure warrants for goods in transit can be issued
203DB The things that are authorised by seizure warrants for goods in transit
Subdivision E—Provisions applicable both to search and seizure warrants
203E Conduct of ordinary searches and frisk searches
203F Announcement before entry
203G Details of warrant to be given to occupier
203H Occupier entitled to be present during search or seizure
203HA Requirement to provide name or address etc.
203J Availability of assistance and use of force in executing a warrant
203K Specific powers available to executing officers
203L Use of animals in executing a warrant
203M Warrants by telephone or other electronic means
203N Receipts for things seized under warrant
203P Offence for making false statements in warrants
203Q Offences relating to telephone warrants
Subdivision F—Dealing with things seized as evidential material
203R Retention of things seized as evidential material
203S Magistrate may permit a thing seized as evidential material to be retained
Subdivision G—Dealing with goods seized as forfeited goods
203SA Subdivision does not apply to seized transit goods
203T Seizure of protected objects
204 Seized goods to be secured
205 Requirement to serve seizure notices
205A Matters to be dealt with in seizure notices
205B Claim for return of goods seized
205C Treatment of goods seized if no claim for return is made
205D Treatment of goods seized if a claim for return is made—general
205E Magistrate may permit goods seized to be retained
205EA Treatment of goods seized if a claim for return is made—suspected prohibited psychoactive substances
205EB Extending the period for instituting proceedings for recovery of suspected prohibited psychoactive substances
205EC Proceedings for recovery of suspected prohibited psychoactive substances
205F Right of compensation in certain circumstances for goods disposed of or destroyed
205G Effect of forfeiture
206 Immediate disposal of certain goods
207 Immediate disposal of narcotic goods
208 Release of goods on security
208C Service by post
208D Disposal of forfeited goods
208DA Disposal of narcotic‑related goods other than narcotic goods
208E Sales subject to conditions
209 Power to impound certain forfeited goods and release them on payment of duty and penalty
209A Destruction or concealment of evidential material or forfeited goods
Subdivision GA—Dealing with goods in transit seized under a section 203DA warrant
209B Subdivision applies to seized transit goods
209C Seized goods to be secured
209D Requirement to serve seizure notices
209E Matters to be dealt with in seizure notices
209F Application for return of seized goods
209G Status of goods seized if no application for return is made
209H Right of compensation for certain goods disposed of or destroyed
209I Effect of forfeiture
209J Immediate disposal of unsafe goods
209K Disposal of forfeited goods
209L Service by post
Subdivision GB—Surrender of prescribed prohibited imports
209M Application of Subdivision
209N Surrender of goods
209P Effect of surrender
209Q Right of compensation in certain circumstances for goods disposed of or destroyed
209R Disposal of surrendered goods
Subdivision GC—Post‑importation permission
209S Definitions
209T Application of Subdivision
209U Power to detain goods
209V Detained goods to be secured
209W Requirement to serve detention notice
209X Matters to be dealt with in detention notices
209Y Effect of detaining goods
209Z Evidence not provided or permission not granted or given
209ZA Evidence provided and permission granted or given
209ZB Service by post
209ZC Liability for detention of goods
Subdivision H—Arrest and related matters
210 Power of arrest without warrant
210A Use of force in making arrest
210B Person to be informed of grounds of arrest
211 Power to conduct a frisk search of an arrested person
211A Power to conduct an ordinary search of an arrested person
212 How arrested person to be dealt with
213 Requirement to provide name etc.
Subdivision HA—Information about people working in restricted areas or issued with security identification cards
213A Providing an authorised officer with information about people working in restricted areas
213B Provision of information about people issued with security identification cards
Subdivision J—General powers to monitor and audit
214AA Occupier of premises
214AB What are monitoring powers?
214AC Monitoring officers
214ACA Monitoring officer to notify occupier of premises of the occupier’s rights and obligations
214AD Notice of proposal to exercise monitoring powers
214AE Exercise of monitoring powers with consent
214AF Exercise of monitoring powers under a warrant
214AG Warrants may be granted by telephone or other electronic means
214AH Monitoring officer may ask questions
214AI Monitoring officer may ask for assistance
214AJ Compensation for damage to electronic equipment
214B Powers of officers for purposes of Customs Tariff (Anti‑Dumping) Act 1975