(5) An application may not be made to the Tribunal under subsection (2) unless the application is made within the time specified in paragraph 167(4)(a) or (b), whichever is appropriate.
(6) Where the owner of goods has made an application to the Tribunal under subsection (2), he or she is not entitled to bring an action under subsection 167(2).
(6A) An application may not be made to the Tribunal in respect of a decision under section 269SH on a reconsideration of a decision of the Comptroller‑General of Customs under subsection 269P(1), 269Q(1) or 269SC(1) or (4) unless the person who makes the application to the Tribunal is:
(a) an affected person within the meaning of section 269SH; and
(b) is adversely affected by the decision on the reconsideration.
(7) Where, on an application made under subsection (2), the Tribunal has made a decision reviewing a demand made by the Collector, the proper duty payable in respect of the goods concerned shall be deemed to be:
(a) the sum determined to be the proper duty by, or ascertained to be the proper duty in accordance with:
(i) the decision of the Tribunal; or
(ii) an order of a court on appeal from that decision; or
(b) the sum paid under protest;
whichever is the less.
(8) In this section, decision has the same meaning as in the Administrative Review Tribunal Act 2024.
273H Review of decisions under Customs Tariff Act
(1) Applications may be made to the Administrative Review Tribunal for review of a decision of the Comptroller‑General of Customs under section 9 of the Customs Tariff Act 1995.
(2) In subsection (1), decision has the same meaning as in the Administrative Review Tribunal Act 2024.
273K Statement to accompany notification of decisions
(1) Where notice in writing of the making of a decision of a kind referred to in subsection 273GA(1) or (2) or section 273H is given to a person whose interests are affected by the decision, that notice shall include a statement to the effect that, subject to the Administrative Review Tribunal Act 2024, application may be made to the Administrative Review Tribunal for review of the decision to which the notice relates by or on behalf of the person or persons whose interests are affected by the decision.
(2) Any failure to comply with the requirements of subsection (1) in relation to a decision does not affect the validity of the decision.
273L Transmission of firearms information and other information to ACIC
Home Affairs Secretary
(1) The Home Affairs Secretary may disclose firearms information, or other information prescribed by the regulations for the purposes of this subsection, that is contained in one or more electronic systems under the control of the Home Affairs Secretary, to the ACIC CEO.
Note: This section constitutes an authorisation for the purposes of other laws, such as Australian Privacy Principle 6 of the Privacy Act 1988.
(2) Without limiting subsection (1), the Home Affairs Secretary may disclose information mentioned in subsection (1) by arranging for the automatic transmission of that information to one or more electronic systems under the control of the ACIC CEO.
Comptroller‑General of Customs
(3) The Comptroller‑General of Customs may disclose firearms information, or other information prescribed by the regulations for the purposes of this subsection, that is contained in one or more electronic systems under the control of the Comptroller‑General of Customs, to the ACIC CEO.
Note 1: See subsection 4(1) for the definition of Comptroller‑General of Customs.
Note 2: This section constitutes an authorisation for the purposes of other laws, such as Australian Privacy Principle 6 of the Privacy Act 1988.
(4) Without limiting subsection (3), the Comptroller‑General of Customs may disclose information mentioned in subsection (3) by arranging for the automatic transmission of that information to one or more electronic systems under the control of the ACIC CEO.
Firearms information
(5) Firearms information is information relating to firearms or other goods relating to firearms (including firearms frames, firearms receivers and firearms sound suppressors). That information may include the following:
(a) information relating to the import or export of the firearms or other goods;
(b) information relating to licences or permits (however described) for the firearms or other goods;
(c) personal information or other information in relation to one or more persons.
Other prescribed information
(6) Information prescribed for the purposes of subsection (1) or (3) must be information relating to goods that are not firearms or other goods relating to firearms. That information may include the following:
(a) information relating to the import or export of the goods;
(b) information relating to licences or permits (however described) for the goods;
(c) personal information or other information in relation to one or more persons.
General definitions
(7) In this section:
ACIC means the agency known as the Australian Criminal Intelligence Commission established by the Australian Crime Commission Act 2002.
ACIC CEO means the Chief Executive Officer of the ACIC.
Home Affairs Secretary means the Secretary of the Department administered by the Minister administering the Australian Border Force Act 2015.
personal information has the same meaning as in the Privacy Act 1988.
273M Entry and transmission of information by computer
If this Act requires or permits information (including information in the form of particular words) to be entered into or transmitted by a computer (however described), the information may be entered into or transmitted by the computer in an encoded form chosen by:
(a) except in relation to subsection 273L(2)—the Comptroller‑General of Customs; or
(b) in relation to subsection 273L(2)—the Home Affairs Secretary within the meaning of section 273L.
274 Commissioned ships and aircraft to be reported
The person in command of any ship or aircraft holding commission from the Sovereign or from any foreign State having on board any goods other than ship’s or aircraft’s stores laden in a place outside Australia or in Australia shall when called upon by the Comptroller‑General of Customs or an authorised officer so to do:
(a) deliver an account in writing of the quantity of such goods, the marks and numbers thereof, and names of the shippers and consignees, and declare to the truth thereof;
(b) answer questions relating to such goods.
275 Commissioned ships and aircraft may be searched
Ships or aircraft under commission from the Sovereign or any foreign State having on board any goods other than ship’s or aircraft’s stores laden in a place outside Australia or in Australia may be boarded and searched by the Comptroller‑General of Customs or an authorised officer in the same manner as other ships or aircraft, and the Comptroller‑General of Customs or the authorised officer may secure any such goods and for that purpose bring them ashore.
275A Direction not to move a ship or aircraft from a boarding station
(1) Where a Collector considers that it is desirable, for the purposes of this Act, to hold a ship or aircraft at a boarding station, the Collector may, by notice in writing delivered to the master of the ship or the pilot of the aircraft before it leaves the boarding station, direct the master or pilot not to move the ship or aircraft from the boarding station until the master or pilot receives permission, in writing, from a Collector to do so.
(2) A person shall not disobey a direction given to him or her, and in force, under this section.
Penalty: 100 penalty units.
(2A) Subsection (2) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(3) Where a direction not to move a ship or aircraft from a boarding station has been given under subsection (1):
(a) the direction ceases to have any force or effect at the expiration of a period of 3 days after the day on which the direction is given; and
(b) no further direction in respect of the ship or aircraft shall be given while the ship or aircraft remains at the boarding station.
(4) If a Collector (not being the Comptroller‑General of Customs) gives a direction under subsection (1) not to move a ship or aircraft from a boarding station, the Collector must as soon as practicable notify the Comptroller‑General of Customs of the giving of the direction.
(5) Where:
(a) a ship or aircraft is held at a boarding station by virtue of a direction given under subsection (1); and
(b) the Comptroller‑General of Customs is satisfied that no purpose of this Act is served by holding the ship or aircraft at the boarding station;
he or she shall forthwith revoke the direction.
(6) In proceedings for an offence under this section with respect to a direction, a certificate by a person referred to in the last preceding subsection that he or she is satisfied that, up to the time the offence is alleged to have been committed:
(a) the permission referred to in the direction had not been given; and
(b) the direction had not been revoked;
is prima facie evidence of the matters as to which the person has certified that he or she is satisfied.
276 Collector’s sales
As to sales by the Collector:
(a) The goods shall be sold by auction or by tender and after such public notice as may be prescribed, and where not prescribed after reasonable public notice.
(b) The goods may be sold either subject to duty and charges or at a price that includes duty and charges and the price shall be paid in cash on the acceptance of the bidding or tender.
(c) No bidding or tender shall be necessarily accepted and the goods may be re‑offered until sold at a price satisfactory to the Collector.
277 Proceeds of sales
(1) The proceeds of any goods sold by the Collector shall be applied as follows:
Firstly, in the payment of the expenses of the sale.
Secondly, where the price for the goods includes duty, in payment of the duty.
Thirdly, in payment of the warehouse rent and charges.
Fourthly, in payment of the harbour and wharfage dues and freight if any due upon the goods if written notice of such harbour and wharfage dues and freight shall have been given to the Collector.
And the balance if any shall be paid to the Finance Minister on account of the person entitled thereto.
(2) For the purposes of section 132, goods to which subsection (1) of this section applies on which duty has not been paid shall be taken to have been entered for home consumption on the day on which the goods are sold by the Collector.
277A Jurisdiction of courts
(1) A provision of the Judiciary Act 1903 by which a court of a State is invested with federal jurisdiction has effect, in relation to matters arising under this Act, as if that jurisdiction were so invested without limitation as to locality other than the limitation imposed by section 80 of the Constitution.
(2) Subject to the Constitution, jurisdiction is conferred on the several courts of the Territories, within the limits of their several jurisdictions, other than limits as to locality, with respect to matters arising under this Act.
(3) The trial of an offence against a provision of this Act not committed within a State may be held by a court of competent jurisdiction at any place where the court may sit.
278 Recoverable payments
(1) If, apart from this subsection, the Commonwealth does not have power under this Act or the regulations to pay an amount (the relevant amount) to a person purportedly as:
(a) a refund or rebate of duty to which the person is entitled to in accordance with section 163; or
(b) a drawback of duty to which the person is entitled to in accordance with regulations made for the purposes of section 168;
then the Commonwealth may pay the relevant amount to the person.
Debt
(2) If a payment is made under subsection (1) to the person, the relevant amount is a debt due to the Commonwealth by the person.
Note: For recovery of the debt, see section 165.
Appropriation
(3) The Consolidated Revenue Fund is appropriated for the purposes of making payments under subsection (1).
279 Reports about recoverable payments
(1) The Secretary of the Department must cause the following information to be included in the Department’s annual report for a financial year:
(a) the number of payments under subsection 278(1) that APS employees in the Department are aware of that were made during that financial year;
(b) the total amount of the payments referred to in paragraph (a);
(c) the number of payments under subsection 278(1) that APS employees in the Department became aware of during that financial year that were made during an earlier financial year;
(d) the total amount of the payments referred to in paragraph (c);
(e) for each payment referred to in paragraph (c)—the financial year in which the payment was made.
(2) Information is not required in the Department’s annual report if no APS employee in the Department is aware of any payments referred to in paragraph (1)(a) or (c).
Schedule I—The Commonwealth of Australia
Security to the Commonwealth
By this Security the subscribers are, pursuant to the Customs Act 1901, bound to the Commonwealth of Australia in the sum of—[here insert amount or mode of ascertaining amount intended to be paid in default of compliance with condition]—subject only to this condition that if—[here insert the condition of the security]—then this security shall be thereby discharged.*
Dated the [insert date].
Names and descriptions of subscribers
Signatures of subscribers
Signatures of witnesses
<br>
*NOTE—If liability is not intended to be joint and several and for the full amount, here state what is intended as, for example, thus—“The liability of the subscribers is joint only,” or “the liability of (mentioning subscriber) is limited to (here state amount of limit of liability or mode of ascertaining limit).”
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
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Endnotes
Endnote 1—About the endnotes
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Abbreviation key—Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history—Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.