(a) that have not been, and are not proposed to be, imported into Australia; and
(b) that have not been, and are not proposed to be, exported from Australia.
(6) Regulations for the purposes of Subdivision B of Division 1 of Part XII must not prescribe an Act unless the Act deals with a subject matter in relation to which UNCLOS gives Australia jurisdiction.
271 Comptroller‑General of Customs may make by‑laws
Where:
(a) an item of a Customs Tariff, or a proposed item of a Customs Tariff, is expressed to apply to goods, or to a class or kind of goods, as prescribed by by‑law; or
(b) under an item of a Customs Tariff, or a proposed item of a Customs Tariff, any matter or thing is expressed to be, or is to be determined, as prescribed or defined by by‑law;
the Comptroller‑General of Customs may, subject to the succeeding sections of this Part, make by‑laws for the purposes of that item or proposed item.
272 By‑laws specifying goods
The Comptroller‑General of Customs may specify in a by‑law made for the purposes of an item, or a proposed item, of a Customs Tariff that is expressed to apply to goods, or to a class or kind of goods, as prescribed by by‑law:
(a) the goods, or the class or kind of goods, to which that item or proposed item applies;
(b) the conditions, if any, subject to which that item or proposed item applies to those goods or to goods included in that class or kind of goods; and
(c) such other matters as are necessary to determine the goods to which that item or proposed item applies.
273 Determinations
(1) The Comptroller‑General of Customs may determine, by instrument in writing, that, subject to the conditions, if any, specified in the determination, an item, or a proposed item, of a Customs Tariff that is expressed to apply to goods, or to a class or kind of goods, as prescribed by by‑laws shall apply, or shall be deemed to have applied, to the particular goods specified in the determination.
(2) The Comptroller‑General of Customs may make a determination under the last preceding subsection for the purposes of an item, or a proposed item, of a Customs Tariff whether or not he or she has made a by‑law for the purposes of that item or proposed item.
(3) Where, under this section, the Comptroller‑General of Customs determines that an item, or a proposed item, of a Customs Tariff shall apply, or shall be deemed to have applied, to goods, that item or proposed item shall, subject to this Part and to the conditions, if any, specified in the determination, apply, or be deemed to have applied, to those goods as if those goods were specified in a by‑law made for the purposes of that item or proposed item and in force on the day on which those goods are or were entered for home consumption.
273A By‑laws and determinations for purposes of repealed items
The Comptroller‑General of Customs may make a by‑law or determination for the purposes of an item of a Customs Tariff notwithstanding that the item has been repealed before the making of the by‑law or determination, but the by‑law shall not apply to, and the determination shall not be made in respect of, goods entered for home consumption after the repeal of that item.
273B Publication of by‑laws and notification of determinations
(1) A by‑law made under this Part:
(a) shall be published in the Gazette, and has no force until so published;
(b) shall, subject to this Part:
(i) take effect, or be deemed to have taken effect, from the date of publication, or from a date (whether before or after the date of publication) specified by or under the by‑law; or
(ii) have effect or be deemed to have had effect, for such period (whether before or after the date of publication) as is specified by or under the by‑law.
(2) Notice of the making of a determination under this Part shall be published in the Gazette as soon as practicable after the making of the determination and the notice shall specify:
(a) the kind of goods to which the determination applies;
(b) the conditions, if any, specified in the determination; and
(c) the item or proposed item for the purposes of which the determination was made.
273C Retrospective by‑laws and determinations not to increase duty
This Part does not authorize the making of a by‑law or determination which has the effect of imposing duty, in relation to goods entered for home consumption before the date on which the by‑law is published in the Gazette or the determination is made, as the case may be, at a rate higher than the rate of duty payable in respect of those goods on the day on which those goods were entered for home consumption.
273D By‑laws and determinations for purposes of proposals
Where:
(a) a by‑law or determination is made for the purposes of a Customs Tariff proposed in the Parliament or of a Customs Tariff as proposed to be altered by a Customs Tariff alteration proposed in the Parliament; and
(b) the proposed Customs Tariff becomes a Customs Tariff or the proposed alteration is made, as the case may be;
the by‑law or determination shall have effect for the purposes of that Customs Tariff or of that Customs Tariff as so altered, as the case may be, as if the by‑law or determination had been made for those purposes and the proposed Customs Tariff or the Customs Tariff as proposed to be altered, as the case may be, had been in force on the day on which the by‑law or the determination was made.
273EA Notification of proposals when House of Representatives is not sitting
(1) The Minister may, at any time when the Parliament is prorogued or the House of Representatives has expired by effluxion of time, has been dissolved or is adjourned otherwise than for a period not exceeding 7 days, make a legislative instrument giving notice that it is intended, within 7 sitting days of the House of Representatives after the date of the registration of the instrument under the Legislation Act 2003, to propose in the Parliament a Customs Tariff or Customs Tariff alteration in accordance with particulars specified in the instrument and operating at and after the time specified in the instrument, not being:
(a) in the case of a Customs Tariff or Customs Tariff alteration that could have the effect of making the duty payable by any person importing goods greater than the duty that would, but for that Customs Tariff or Customs Tariff alteration, be payable—a time earlier than the time of registration of the instrument under the Legislation Act 2003; or
(b) in any other case—a time earlier than 6 months before the time of registration of the instrument under the Legislation Act 2003.
(2) Where notice of intention to propose a Customs Tariff or a Customs Tariff alteration has been given in accordance with this section, the Customs Tariff or Customs Tariff alteration shall, for the purposes of this Act (other than section 226) and any other Act, be deemed to be a Customs Tariff or Customs Tariff alteration, as the case may be, proposed in the Parliament.
(3) Section 42 (disallowance) of the Legislation Act 2003 does not apply to a legislative instrument made under subsection (1) of this section.
273F Interpretation
(1) In this Part:
proposed item of a Customs Tariff means:
(a) an item of a Customs Tariff proposed in the Parliament; or
(b) an item of a Customs Tariff as proposed to be altered by a Customs Tariff alteration proposed in the Parliament.
(2) Unless the contrary intention appears, a reference in this Part to an item of a Customs Tariff includes a reference to a heading and a subheading in Schedule 3 to the Customs Tariff Act 1995.
Part XVII—Miscellaneous
273G Briefing of Leader of Opposition on certain matters
The Minister shall, from time to time, and not less frequently than once each year, arrange for the Leader of the Opposition in the House of Representatives to be briefed on matters relating to contraventions of this Act in respect of narcotic substances.
273GAA Notices
(3) Where a Collector makes:
(a) a decision under section 95 refusing to cancel a valuation of warehoused goods and to revalue the goods; or
(b) a decision under subsection 97(1) refusing to grant permission to the owner of warehoused goods;
the Collector shall cause to be served, either personally or by post, on the owner of the goods, a notice in writing setting out the decision.
(4) Where the Comptroller‑General of Customs makes a decision under section 118 not to grant a Certificate of Clearance, he or she shall cause to be served, either personally or by post, on the applicant for the Certificate, a notice in writing setting out the decision.
(5) Where a Collector makes a decision under section 126 refusing to allow the export of goods by a person, he or she shall cause to be served, either personally or by post, a notice in writing setting out the decision on the person.
(10) A reference in this section to a notice in writing setting out the decision of a person is a reference to a notice in writing setting out the decision and the person’s findings on material questions of fact, referring to the evidence or other material on which those findings were based and giving the reasons for the decision.
273GAB Authorisation to disclose information to an officer
(1) A person may disclose to an officer information about any matter relating to actual or proposed travel:
(a) of any person or goods on the way (directly or indirectly) to Australia; or
(b) involving the departure from Australia of any person or goods;
even if the information is personal information (as defined in the Privacy Act 1988).
Note: An officer is obliged to handle personal information in accordance with the Privacy Act 1988. Part 6 of the Australian Border Force Act 2015 also limits the recording and disclosure of information disclosed to the officer under this section.
(2) To avoid doubt, this section does not:
(a) require anyone to disclose information to an officer; or
(b) affect a requirement of or under another provision of this Act for a person to disclose information to an officer (whether by answering a question, by providing a document or by other means).
273GA Review of decisions
(1) Subject to this section, applications may be made to the Administrative Review Tribunal for review of the following:
(aa) a determination by the Comptroller‑General of Customs for the purposes of subsection 28(2);
(ab) a determination by the Comptroller‑General of Customs for the purposes of subsection 28(3);
(a) a decision of a Collector under section 35A making a demand;
(aaa) a decision by the Comptroller‑General of Customs for the purposes of paragraph 58A(6)(c) refusing to authorise a journey;
(aaac) a decision by the Comptroller‑General of Customs under section 67ED to refuse to register a person as a special reporter;
(aaad) a decision by the Comptroller‑General of Customs under section 67EK to refuse to renew a person’s registration as a special reporter;
(aaae) a decision by the Comptroller‑General of Customs under section 67EM to cancel the registration of a special reporter generally or in relation to low value cargo of a particular kind;
(aaaf) a decision by the Comptroller‑General of Customs under section 67G to refuse to register a person or a partnership as a re‑mail reporter;
(aaag) a decision by the Comptroller‑General of Customs under section 67G or 67J to impose a condition on a re‑mail reporter’s registration;
(aaah) a decision by the Comptroller‑General of Customs under section 67J to vary a condition of a re‑mail reporter’s registration;
(aaai) a decision by the Comptroller‑General of Customs under section 67K to cancel a re‑mail reporter’s registration;
(aab) a decision by an officer under section 69 to refuse to grant a permission under that section;
(aaba) a decision by an officer under section 69 to impose a condition on a permission given under that section;
(aac) a decision by an officer under section 69 to revoke a permission granted under that section;
(aad) a decision by an officer under section 70 to refuse to grant a permission under that section;
(aae) a decision by an officer under section 70 to revoke a permission granted under that section;
(aaf) a decision by an officer under section 71 to refuse to authorise the delivery of goods into home consumption;
(aafa) a decision by an officer under section 71AAAC or 71AAAM to suspend an authority to deliver goods into home consumption;
(aafb) a decision by an officer under section 71AAAN to cancel an authority to deliver goods into home consumption;
(aag) a decision by an officer under section 71C or 71DJ to cancel or suspend an authority to deal with goods;
(aah) a decision by an officer under section 71E to refuse an application of a permission to move goods;
(aaq) a decision by the Comptroller‑General of Customs under section 77G not to grant a depot licence;
(aar) a decision by the Comptroller‑General of Customs under section 77J not to extend the period within which further information or documents concerning a depot licence application is or are to be supplied;
(aara) a decision by the Comptroller‑General of Customs under subsection 77LA(1) not to vary a depot licence;
(aarb) a decision by the Comptroller‑General of Customs under subsection 77LA(3) not to allow a further period;
(aarc) a decision by the Comptroller‑General of Customs under subsection 77LA(8) to vary a depot licence;
(aas) a decision by the Comptroller‑General of Customs under section 77P not to grant an extension of time;
(aat) a decision by the Comptroller‑General of Customs under section 77Q to impose conditions on a depot licence or to vary the conditions of a depot licence;
(aau) a decision by the Comptroller‑General of Customs under section 77V to suspend a depot licence;
(aav) a decision by the Comptroller‑General of Customs under section 77VC to cancel a depot licence;
(b) a decision of the Comptroller‑General of Customs or a Collector for the purposes of Part V;
(baaa) a decision of the Comptroller‑General of Customs under section 102F to give a direction;
(baa) a decision of the Comptroller‑General of Customs giving an approval, or refusing to give an approval, under paragraph 105(2)(a);
(ba) a decision by the Comptroller‑General of Customs under section 114B to refuse to grant a person confirming exporter status;
(bb) a decision by the Comptroller‑General of Customs under section 114B to cancel or modify a person’s status as a confirming exporter;
(bc) a decision by an officer under section 114C to cancel or suspend an authority to deal with goods;
(c) a decision by the Comptroller‑General of Customs under section 118 not to grant a Certificate of Clearance;
(d) a decision by a Collector under section 126 refusing to allow the export of goods;
(e) a decision of the Comptroller‑General of Customs under section 132B making a quota order;
(f) a decision of the Comptroller‑General of Customs under section 132C varying a quota order;
(h) a decision of the Comptroller‑General of Customs under subsection 161J(2) specifying a rate of exchange;
(haaa) a decision of a Collector under section 163 in relation to an application for a refund, rebate or remission of duty;
(j) a decision of the Comptroller‑General of Customs under section 164B;
(ja) a decision of the Comptroller‑General of Customs under subsection 165(3) to make a demand for payment of an amount of drawback, refund or rebate of duty that was overpaid or for payment of an amount that is a debt due to the Commonwealth under subsection 278(2);
(jb) a decision of a Collector under section 168 in relation to an application for a drawback of duty;
(jc) a decision of the Comptroller‑General of Customs to refuse to enter into a trusted trader agreement under subsection 176A(1);
(je) a decision of the Comptroller‑General of Customs to vary, suspend or terminate a trusted trader agreement under subsection 178A(1);
(k) a decision of the Minister, the Comptroller‑General of Customs, or a Collector for the purposes of Part XI;
(m) a decision under subsection 269H(1) to reject an application for a TCO;
(maa) a decision under subsection 269L(4) to the effect that the Comptroller‑General of Customs is not satisfied that a proposed amendment of a description of goods to be covered by a TCO does not contravene subsection 269L(3):
(ma) a decision of the Comptroller‑General of Customs under section 269HA rejecting a TCO application;
(n) a decision of the Comptroller‑General of Customs under section 269SH on a reconsideration of a decision of the Comptroller‑General of Customs under subsection 269P(1);
(o) a decision of the Comptroller‑General of Customs under section 269SH on a reconsideration of a decision of the Comptroller‑General of Customs under subsection 269Q(1);
(p) a decision of the Comptroller‑General of Customs under subsection 269SA(1) or (2);
(q) a decision of the Comptroller‑General of Customs under section 269SH on a reconsideration of a decision of the Comptroller‑General of Customs under subsection 269SC(1);
(r) a decision of the Comptroller‑General of Customs under section 269SH on a reconsideration of a decision of the Comptroller‑General of Customs under subsection 269SC(4);
(s) a decision by the Comptroller‑General of Customs under subsection 269SD(1AB), (1), (1A), (2), (2A) or (5).
(2) Where a dispute referred to in subsection 167(1) has arisen and the owner of the goods has, in accordance with that subsection, paid under protest the sum demanded by the Collector, an application may be made to the Tribunal for review of the decision to make that demand and of any other decision forming part of the process of making, or leading up to the making of, that first‑mentioned decision.
(3) Subsection 119(3) does not apply where a Certificate of Clearance is granted to the ship or aircraft referred to in that subsection as a result of a review by the Tribunal.