Customs By-law No. 1700571

This by‑law, cited as Customs By‑Law No. 1700571, prescribes which arriving travellers’ goods fall within item 15 of Schedule 4 to the Customs Tariff Act 1995, and sets the conditions and exclusions that determine whether item 15 applies to those goods. The instrument is made by a delegate of the Comptroller‑General of Customs under section 271 of the Customs Act 1901 and subsection 33(3) of the Acts Interpretation Act 1901 (preamble). It revokes Customs By‑Law No. 1700053 (preamble, paragraph 1) and takes effect on and from 1 February 2018 (paragraph 2).

Mechanically, paragraph 3 prescribes that goods listed in Column 1 of the Table are “prescribed” for the purposes of item 15 of Schedule 4 to the Customs Tariff Act 1995. Paragraph 4 makes clear that the application of item 15 to those goods is subject to the qualification in paragraph 5 and to the exclusions and conditions appearing opposite each item in Column 2 of the Table or in paragraph 9. Paragraph 5 establishes three gateway requirements that must be met for item 15 to be relevant: the goods must be imported as the accompanied baggage of an arriving person or purchased by an arriving person at an inwards duty free shop (para 5(a)); they must not be commercial goods (para 5(b)); and they must not be motor vehicles or motor vehicle parts (para 5(c)).

The Table then lists ten items and categories of goods (personal clothing and hygiene items, goods previously exported from Australia, goods to be exported later, goods owned and used overseas more than 12 months, alcoholic beverages, tobacco products, family allowances, adult and child allowances and general goods categories). Each item contains one or more conditions and exclusions. Special rules include an alcohol container rule for quantities above 2,250 ml (paragraph 6), a weight definition for cigarettes (paragraph 7), and a formula for family monetary limits ($900 per adult, $450 per child) (paragraph 8). Paragraph 9 supplies defined terms that the by‑law relies upon, including “accompanied baggage”, “commercial goods”, “concealed” (with express references to obligations under sections 71, 71K and 71L of the Customs Act 1901), “family”, and references to inwards duty free shops and GST terminology.

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

SCHEDULE 4

BY-LAW No. 1700571

I, David Coyles, delegate of the Comptroller-General of Customs, under section 271 of the Customs Act 1901 and subsection 33(3) of Acts Interpretation Act 1901:

revoke the by-law cited as Customs By-Law No. 1700053; and
make the by-law set out in the Schedule below.

THE SCHEDULE

BY-LAW No. 1700571

Item 15

Schedule 4

This by-law may be cited as Customs By-law No. 1700571.
This by-law takes effect on and from 1 February 2018.
For the purposes of item 15 of Schedule 4 to the Customs Tariff Act 1995, goods that are specified in Column 1 of the Table below (the Table) are prescribed.
The application of item 15 to the goods specified in Column 1 of the Table are subject to:

(a) paragraph 5; and

(b) the exclusions and conditions, if any, set out in Column 2 opposite those goods or in paragraph 9.

The goods must:

(a) be imported as the accompanied baggage of an arriving person or purchased by an arriving person at an inwards duty free shop; and

(b) not be commercial goods; and

For item 5 of the Table, if:

(a) the total quantity of alcoholic beverages imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds 2,250 ml; and

(b) the person has not concealed any of the alcoholic beverages from Customs and the person does not wish to take the total quantity of alcoholic beverages into home consumption;

the following applies:

(c) item 15 applies only to the alcoholic beverages that are imported (if any) and purchased (if any) in one or more containers where the total contents of those containers are equal to or less than 2,250 ml; and

(d) no alcoholic beverages may be removed from or added to any of the containers after the beverages are imported (if any) and purchased (if any), and before they are delivered into home consumption.

For the purposes of item 7 of the Table one cigarette is taken to weigh 1 gram.
For the purposes of item 8 of the Table, the amount, in respect of a family that arrived in Australia on a flight or voyage, is the amount calculated in accordance with the formula:

($900 x A) + ($450 x C)

where:

A is the number of adults in the family who were on the flight or voyage; and

C is the number of children in the family who were on the flight or voyage.

In this by-law:

accompanied baggage means goods which:

(a) are carried or worn by an arriving person and are available for presentation to Customs at the time of his or her processing through Customs; or

(b) are consigned to travel on the same ship or aircraft as the arriving person as baggage under a passenger’s ticket baggage allowance or as excess baggage, but which are loaded onto another ship or aircraft due to circumstances beyond the control of the arriving person; or

(c) are consigned to arrive on one of a group of Australian Defence Force operated ships or aircraft carrying out the joint task of transporting passengers and their baggage,

but does not include goods forwarded by post or consigned as freight by the arriving person whether or not they arrive on the same ship or aircraft;

adult means a person 18 years or over;

arriving person means a passenger or crew member who was on board a ship or aircraft which arrived in Australia from a place outside Australia;

child means a child (within the meaning of section 4 of the Customs Act 1901) who is under 18;

commercial goods means goods that:

(a) are intended to be used by the arriving person for a commercial purpose, including sale, lease, hire or exchange; or

(b) are goods that have been imported in such a quantity that, having regard to their nature or durability, that quantity represents a commercial quantity;

concealed includes if a person was required to give information about goods to Customs in accordance with section 71, 71K or 71L of the Customs Act 1901 and the person failed to do so;

family, means:

(a) 2 people who are married, and any of their children; or

(b) a person and his or her de facto partner (within the meaning of the Acts Interpretation Act 1901), and any of their children;

inwards duty free shop has the meaning given by section 96B of the Customs Act 1901;

GST has the meaning given by section 195-1 of the GST Act;

GST Act means the A New Tax System (Goods and Services Tax) Act 1999;

personal good means a good that is:

(a) the property of an arriving person; and

(b) suitable, and is intended, for use by the arriving person;

tobacco product means a cigarette, cigar or other product containing tobacco;

used, in relation to the expression “owned and used”, means being available for use for their intended purpose by the arriving person on a continuing basis in each country in which that person was residing on a long term basis.

THE TABLE

<table cellspacing="0" cellpadding="0" style="width:423.2pt; margin-left:30.35pt; border-collapse:collapse"><thead><tr style="height:19.9pt"><td style="width:171.25pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="ColumnHeading" style="line-height:normal; font-size:12pt"><span style="font-family:'Times New Roman', serif">Column 1</span></p><p class="ColumnHeading" style="line-height:normal; font-size:12pt"><span style="font-family:'Times New Roman', serif">Goods</span></p></td><td style="width:229pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="ColumnHeading" style="line-height:normal; font-size:12pt"><span style="font-family:'Times New Roman', serif">Column 2</span></p><p class="ColumnHeading" style="line-height:normal; font-size:12pt"><span style="font-family:'Times New Roman', serif">Conditions and Exclusions</span></p></td><td style="border-bottom:0.75pt solid #000000; vertical-align:top"></td></tr></thead><tbody><tr style="height:21pt"><td colspan="3" style="width:411.65pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="ListBullet" style="margin-left:0pt; margin-bottom:0pt; text-indent:0pt; line-height:normal; font-size:12pt"><span style="font-weight:bold">Category:</span><span style="font-weight:bold"> </span><span style="font-weight:bold">Personal clothing, footwear and articles for personal hygiene/grooming</span></p></td></tr><tr style="height:99.5pt"><td style="width:171.25pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-left:17.4pt; text-indent:-14.25pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Item 1:</span><span style="width:31.87pt; text-indent:0pt; display:inline-block"></span></p><p style="margin-left:17.4pt; text-indent:-14.25pt"><span style="font-family:'Times New Roman', serif"></span></p><p style="margin-left:17.4pt; text-indent:-14.25pt"><span style="font-family:'Times New Roman', serif">Personal goods, as follows:</span></p><p class="BodyTextIndent2" style="margin-left:28.35pt; text-indent:-28.35pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">(a)</span><span style="width:15.03pt; text-indent:0pt; display:inline-block"> </span><span style="font-family:'Times New Roman', serif">personal clothing of all kinds including footwear;</span></p><p class="BodyTextIndent2" style="margin-left:19.85pt; text-indent:-19.85pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:28.35pt; text-indent:-28.35pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">(b)</span><span style="width:13.01pt; text-indent:0pt; display:inline-block"> </span><span style="font-family:'Times New Roman', serif">articles for personal hygiene or grooming.</span></p><p class="TableText" style="margin-left:28.35pt; text-indent:-28.35pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:229pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="margin-left:72pt; text-indent:-72pt; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Exclusion 1.1:</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Excluding fur apparel and perfume</span><span style="font-family:'Times New Roman', serif"> </span><span style="font-family:'Times New Roman', serif">concentrates.</span><span style="font-family:'Times New Roman', serif"></span></p></td><td style="border-top:0.75pt solid #000000; vertical-align:top"></td></tr><tr style="height:17.6pt"><td colspan="2" style="width:411.05pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Category:</span><span style="font-family:'Times New Roman', serif; font-weight:bold"> </span><span style="font-family:'Times New Roman', serif; font-weight:bold">Goods previously exported from </span><span style="font-family:'Times New Roman', serif; font-weight:bold">Australia</span><span style="font-family:'Times New Roman', serif; font-weight:bold"> by the arriving person</span></p></td><td style="vertical-align:top"></td></tr><tr style="height:215pt"><td style="width:171.25pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="margin-left:37.35pt; text-indent:-37.35pt; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Item 2:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:37.35pt; text-indent:-37.35pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Personal goods, imported by an arriving person ordinarily domiciled in </span><span style="font-family:'Times New Roman', serif">Australia</span><span style="font-family:'Times New Roman', serif"> that were exported from </span><span style="font-family:'Times New Roman', serif">Australia</span><span style="font-family:'Times New Roman', serif"> when the person departed from </span><span style="font-family:'Times New Roman', serif">Australia</span><span style="font-family:'Times New Roman', serif">.</span></p></td><td style="width:229pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="margin-left:72pt; text-indent:-72pt; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Exclusion 2.1:</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Excluding goods purchased duty free in </span><span style="font-family:'Times New Roman', serif">Australia</span><span style="font-family:'Times New Roman', serif"> at an outwards duty free shop (within the meaning of section 96A of the</span><span style="font-family:'Times New Roman', serif; font-style:italic"> Customs Act 1901</span><span style="font-family:'Times New Roman', serif">).</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Exclusion 2.2:</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Excluding</span><span style="font-family:'Times New Roman', serif; font-weight:bold"> </span><span style="font-family:'Times New Roman', serif">goods that were an acquisition, the supply of which was a GST-free supply because of item 7 in the </span><span style="font-family:'Times New Roman', serif">T</span><span style="font-family:'Times New Roman', serif">able in subsection 38-185(1) of the GST Act.</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Exclusion 2.3:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Excluding goods in respect of which the arriving person is entitled to, and has claimed, a payment under Division 168 of the GST Act related to the export of the goods.</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="vertical-align:top"></td></tr><tr style="height:19.85pt"><td colspan="2" style="width:411.05pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="ListBullet" style="margin-left:0pt; margin-bottom:0pt; text-indent:0pt; line-height:normal; font-size:12pt"><span style="font-weight:bold">Category:</span><span style="font-weight:bold"> </span><span style="font-weight:bold">Goods to be exported from </span><span style="font-weight:bold">Australia</span><span style="font-weight:bold"> later by the arriving person</span></p></td><td style="vertical-align:top"></td></tr><tr style="height:19.85pt"><td style="width:171.25pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Item 3:</span><span style="font-family:'Times New Roman', serif; font-weight:bold"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Personal goods, imported by an arriving person ordinarily domiciled outside </span><span style="font-family:'Times New Roman', serif">Australia</span><span style="font-family:'Times New Roman', serif"> that the arriving person intends to export from </span><span style="font-family:'Times New Roman', serif">Australia</span><span style="font-family:'Times New Roman', serif"> when the arriving person departs from </span><span style="font-family:'Times New Roman', serif">Australia</span><span style="font-family:'Times New Roman', serif">.</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:229pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="vertical-align:top"></td></tr></tbody><tbody><tr style="height:0pt"><td style="width:182.05pt"></td><td style="width:239.8pt"></td><td style="width:0.6pt"></td></tr></tbody></table>

<table cellspacing="0" cellpadding="0" style="width:422.6pt; margin-left:30.35pt; border:0.75pt solid #000000; border-collapse:collapse"><tbody><tr style="height:19.85pt"><td colspan="2" style="width:411.05pt; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="ListBullet" style="margin-left:0pt; margin-bottom:0pt; text-indent:0pt; line-height:normal; font-size:12pt"><span style="font-weight:bold">Category:</span><span style="font-weight:bold"> </span><span style="font-weight:bold">Goods owned and used overseas for more than 12 months</span></p></td></tr><tr style="height:19.85pt"><td style="width:171.25pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Item 4:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Personal goods, including fur apparel, personal effects, furniture and household goods not covered by items 1 to 3.</span></p></td><td style="width:229pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="PlainText" style="margin-left:22.1pt; text-indent:-22.1pt; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Condition 4.1:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="PlainText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif">Provided the goods have been owned and used overseas by the arriving person for a period of 12 months preceding the arriving person’s departure for </span><span style="font-family:'Times New Roman', serif">Australia</span><span style="font-family:'Times New Roman', serif">.</span></p><p class="PlainText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="PlainText" style="margin-left:22.05pt; text-indent:-22.05pt; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Exclusion 4.2:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Excluding alcoholic beverages and tobacco products.</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:19.85pt"><td colspan="2" style="width:411.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="margin-left:0.3pt; text-indent:-0.3pt; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Category:</span><span style="font-family:'Times New Roman', serif; font-weight:bold"> </span><span style="font-family:'Times New Roman', serif; font-weight:bold">Alcoholic beverages</span></p></td></tr><tr style="height:19.85pt"><td style="width:171.25pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Item 5:</span><span style="font-family:'Times New Roman', serif; font-weight:bold"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Alcoholic beverages not exceeding 2,250</span><span style="font-family:'Times New Roman', serif"> </span><span style="font-family:'Times New Roman', serif">ml.</span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:229pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Condition 5.1:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0.3pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">The goods must be imported by an adult or purchased at an inwards duty free shop by an adult.</span></p><p class="TableText" style="margin-left:0.3pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0.3pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-style:italic">Note: </span><span style="font-family:'Times New Roman', serif; font-style:italic">See paragraph </span><span style="font-family:'Times New Roman', serif; font-style:italic">6</span><span style="font-family:'Times New Roman', serif; font-style:italic"> for additional conditions</span></p><p class="TableText" style="margin-left:0.3pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-style:italic"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Exclusion 5.2:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Excluding all alcoholic beverages where the total quantity of alcoholic beverages imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds 2,250 ml and the person has concealed any of the alcoholic beverages from Customs.</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Exclusion 5.3:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0.3pt; text-indent:-0.3pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Excluding all alcoholic beverages where the total quantity of alcoholic beverages imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds 2,250 ml and the person has not concealed any of the alcoholic beverages and the person wishes to take the total quantity of alcoholic beverages into home consumption.</span></p><p class="TableText" style="margin-left:0.3pt; text-indent:-0.3pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:19.85pt"><td colspan="2" style="width:411.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="ListBullet" style="margin-left:0pt; margin-bottom:0pt; text-indent:0pt; line-height:normal; font-size:12pt"><span style="font-weight:bold">Category:</span><span style="font-weight:bold"> </span><span style="font-weight:bold">Tobacco products</span></p></td></tr><tr style="height:19.85pt"><td style="width:171.25pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Item 6:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif">25 or less cigarettes.</span></p></td><td style="width:229pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Condition 6.1:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">The goods must be in an open</span><span style="font-family:'Times New Roman', serif">ed</span><span style="font-family:'Times New Roman', serif; font-weight:bold"> </span><span style="font-family:'Times New Roman', serif">packet in the possession of the adult who imported them.</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr></tbody></table>

<table cellspacing="0" cellpadding="0" style="width:422.6pt; margin-left:30.35pt; border:0.75pt solid #000000; border-collapse:collapse"><tbody><tr style="height:19.85pt"><td style="width:171.25pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Item 7:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Tobacco products not exceeding </span><span style="font-family:'Times New Roman', serif">25</span><span style="font-family:'Times New Roman', serif"> </span><span style="font-family:'Times New Roman', serif">grams (excluding cigarettes covered by item (6)).</span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:229pt; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Condition 7.1:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">The goods must be imported by an adult or purchased at an inwards duty free shop by an adult.</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Exclusion 7.2:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Excluding all tobacco products where the total quantity of tobacco products imported by the person (if any) and purchased by the person at an inwards du</span><span style="font-family:'Times New Roman', serif">ty free shop (if any) exceeds 25</span><span style="font-family:'Times New Roman', serif"> grams (exclu</span><span style="font-family:'Times New Roman', serif">ding cigarettes covered by item</span><span style="font-family:'Times New Roman', serif"> </span><span style="font-family:'Times New Roman', serif">(6)) and the person has concealed any of the tobacco products from Customs.</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Exclusion 7.3:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Excluding all tobacco products where the total quantity of tobacco products imported by the person (if any) and purchased by the person at an inwards du</span><span style="font-family:'Times New Roman', serif">ty free shop (if any) exceeds 25</span><span style="font-family:'Times New Roman', serif"> grams (excluding cigarettes covered by item (6)) and the person has not concealed any of the tobacco from Customs and the person wishes to take the total quantity of tobacco products into home consumption.</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:19.85pt"><td colspan="2" style="width:411.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Category: </span><span style="font-family:'Times New Roman', serif; font-weight:bold">Family - general goods not covered by any other category</span></p></td></tr><tr style="height:19.85pt"><td style="width:171.25pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-left:18pt; text-indent:-18pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Item 8:</span></p><p style="margin-left:18pt; text-indent:-18pt"><span style="font-family:'Times New Roman', serif; font-weight:bold"></span></p><p style="margin-left:17.85pt; text-indent:-17.85pt"><span style="font-family:'Times New Roman', serif">Goods:</span></p><p style="margin-left:17.85pt; text-indent:-17.85pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="BodyTextIndent3" style="margin-left:28.35pt; text-indent:-28.35pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">(a)</span><span style="width:15.03pt; text-indent:0pt; display:inline-block"> </span><span style="font-family:'Times New Roman', serif">not covered by an item of the Table above; and</span></p><p class="BodyTextIndent3" style="font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="BodyTextIndent3" style="margin-left:28.35pt; text-indent:-28.35pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">(b)</span><span style="width:14.36pt; text-indent:0pt; display:inline-block"> </span><span style="font-family:'Times New Roman', serif">where the total value of all such goods imported by the members of a family (if any) and purchased by the members of the family at an inwards duty free shop (if any) does not exceed the amount calculated in accordance with paragraph </span><span style="font-family:'Times New Roman', serif">8</span><span style="font-family:'Times New Roman', serif"> above.</span></p><p class="ListBullet" style="margin-left:0pt; margin-bottom:0pt; text-indent:0pt; line-height:normal; font-size:12pt"><span></span></p></td><td style="width:229pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Condition 8.1:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">The goods must be imported by a member of a family or purchased at an inwards duty free shop by a member of a family.</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Condition 8.2:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">The members of the family must be passengers who arrived in </span><span style="font-family:'Times New Roman', serif">Australia</span><span style="font-family:'Times New Roman', serif"> on the same flight or voyage.</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Exclusion 8.3:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Excluding alcoholic beverages and tobacco products.</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Exclusion 8.4:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Excluding all goods where the total value of all such goods imported by the members of the family (if any) and purchased by the members of the family at an inwards duty free shop (if any) exceeds the amount calculated in accordance with paragraph </span><span style="font-family:'Times New Roman', serif">8</span><span style="font-family:'Times New Roman', serif"> </span><span style="font-family:'Times New Roman', serif">of this</span><br><span style="font-family:'Times New Roman', serif">By-Law</span><span style="font-family:'Times New Roman', serif">.</span></p></td></tr></tbody></table>

<table cellspacing="0" cellpadding="0" style="width:423.2pt; margin-left:30.35pt; border:0.75pt solid #000000; border-collapse:collapse"><tbody><tr style="height:19.85pt"><td colspan="2" style="width:411.65pt; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="Category" style="margin-bottom:0pt; line-height:normal; font-size:12pt"><span style="font-family:'Times New Roman', serif">Category:</span><span style="font-family:'Times New Roman', serif"> </span><span style="font-family:'Times New Roman', serif">Adult (not travelling in family group) - general goods not covered by </span><span style="font-family:'Times New Roman', serif"></span><span style="font-family:'Times New Roman', serif">any other category</span></p></td></tr><tr style="height:19.85pt"><td style="width:171.25pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-left:18pt; text-indent:-18pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Item 9:</span><span style="font-family:'Times New Roman', serif"></span></p><p style="margin-left:18pt; text-indent:-18pt"><span style="font-family:'Times New Roman', serif"></span></p><p style="text-indent:0.3pt"><span style="font-family:'Times New Roman', serif">Goods:</span></p><p class="BodyTextIndent3" style="margin-left:28.35pt; text-indent:-28.35pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">(a)</span><span style="width:15.03pt; text-indent:0pt; display:inline-block"> </span><span style="font-family:'Times New Roman', serif">not covered by an item of the Table above; and</span></p><p class="BodyTextIndent3" style="font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="BodyTextIndent3" style="margin-left:28.35pt; text-indent:-28.35pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">(b)</span><span style="width:14.36pt; text-indent:0pt; display:inline-block"> </span><span style="font-family:'Times New Roman', serif">where the total value of such goods does not exceed $900.</span></p><p class="ListBullet" style="margin-left:0pt; margin-bottom:0pt; text-indent:0pt; line-height:normal; font-size:12pt"><span></span></p></td><td style="width:229.6pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Condition 9.1:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">The goods must be imported, or purchased at an inwards duty free shop, by an adult passenger who is not travelling on the flight or voyage with his or her family.</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Exclusion 9.2:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0.3pt; text-indent:-0.3pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Excluding alcoholic beverages and tobacco products.</span></p><p class="TableText" style="margin-left:0.3pt; text-indent:-0.3pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Exclusion 9.3:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Excluding all goods where the total value of all such goods imported </span><span style="font-family:'Times New Roman', serif">by</span><span style="font-family:'Times New Roman', serif"> the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds $900.</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:19.85pt"><td colspan="2" style="width:411.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="Category" style="margin-bottom:0pt; line-height:normal; font-size:12pt"><span style="font-family:'Times New Roman', serif">Category:</span><span style="font-family:'Times New Roman', serif"> </span><span style="font-family:'Times New Roman', serif">Children (not travelling in a family group) and crew members - general goods not covered by any other category</span></p></td></tr><tr style="height:19.85pt"><td style="width:171.25pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-left:17.85pt; text-indent:-17.85pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Item 10:</span><span style="font-family:'Times New Roman', serif"></span></p><p style="margin-left:17.85pt; text-indent:-17.85pt"><span style="font-family:'Times New Roman', serif"></span></p><p style="margin-left:17.85pt; text-indent:-17.85pt"><span style="font-family:'Times New Roman', serif">Goods:</span></p><p style="margin-left:17.85pt; text-indent:-17.85pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="BodyTextIndent3" style="margin-left:36pt; text-indent:-18pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"><span>(a)</span></span><span style="font:7pt 'Times New Roman'"> </span><span style="font-family:'Times New Roman', serif">not covered by an item of the Table above; and</span></p><p class="BodyTextIndent3" style="margin-left:36pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="BodyTextIndent3" style="margin-left:36pt; text-indent:-18pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"><span>(b)</span></span><span style="font:7pt 'Times New Roman'"> </span><span style="font-family:'Times New Roman', serif">where the total value of such goods does not exceed $450.</span></p><p class="BodyTextIndent3" style="margin-left:36pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="BodyTextIndent3" style="margin-left:34.9pt; text-indent:-14.2pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:229.6pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Condition 10.1:</span><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">The goods must be imported, or purchased at an inwards duty free shop, by a crew member or a passenger who is a child who is not travelling on the flight or voyage with his or her family.</span></p><p class="TableText" style="margin-left:0pt; text-indent:0pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Exclusion 10.2:</span></p><p class="TableText" style="margin-left:0.3pt; text-indent:-0.3pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Excluding alcoholic beverages and tobacco products.</span></p><p class="TableText" style="margin-left:0.3pt; text-indent:-0.3pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p><p class="TableText" style="font-size:12pt"><span style="font-family:'Times New Roman', serif; font-weight:bold">Exclusion 10.3:</span></p><p class="TableText" style="margin-left:0.3pt; text-indent:-0.3pt; font-size:12pt"><span style="font-family:'Times New Roman', serif">Excluding all goods where the total value of all such goods imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds $450.</span></p><p class="TableText" style="margin-left:0.3pt; text-indent:-0.3pt; font-size:12pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr></tbody></table>

For the purposes of this by-law, the “Customs Tariff Act 1995” means the Customs Tariff Act 1995.

Dated this 29th day of January 2018.

(Signed)

David Coyles

Delegate of the

Comptroller-General of Customs

1 Customs By-law No. 1700571

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

SCHEDULE 4

BY-LAW No. 1700571

I, David Coyles, delegate of the Comptroller-General of Customs, under section 271 of the Customs Act 1901 and subsection 33(3) of Acts Interpretation Act 1901:

revoke the by-law cited as Customs By-Law No. 1700053; and
make the by-law set out in the Schedule below.

THE SCHEDULE

BY-LAW No. 1700571

Item 15

Schedule 4

This by-law may be cited as Customs By-law No. 1700571.
This by-law takes effect on and from 1 February 2018.
For the purposes of item 15 of Schedule 4 to the Customs Tariff Act 1995, goods that are specified in Column 1 of the Table below (the Table) are prescribed.
The application of item 15 to the goods specified in Column 1 of the Table are subject to:

(a) paragraph 5; and

(b) the exclusions and conditions, if any, set out in Column 2 opposite those goods or in paragraph 9.

The goods must:

(a) be imported as the accompanied baggage of an arriving person or purchased by an arriving person at an inwards duty free shop; and

(b) not be commercial goods; and

For item 5 of the Table, if:

(a) the total quantity of alcoholic beverages imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds 2,250 ml; and

(b) the person has not concealed any of the alcoholic beverages from Customs and the person does not wish to take the total quantity of alcoholic beverages into home consumption;

the following applies:

(d) no alcoholic beverages may be removed from or added to any of the containers after the beverages are imported (if any) and purchased (if any), and before they are delivered into home consumption.

The by‑law uses several interlocking legal concepts to define eligibility for item 15. These concepts determine both the type of goods and the characteristics of the importer that permit the special treatment item 15 provides.

Prescribed goods and item 15: Paragraph 3 prescribes particular goods listed in Column 1 of the Table for the purpose of item 15 of Schedule 4 to the Customs Tariff Act 1995. The by‑law therefore functions as a prescription instrument, linking specific traveller categories and items to item 15 of that Act.

Gating conditions: Paragraph 5 sets three threshold conditions for item 15 to be engaged: (a) the goods must be imported as accompanied baggage of an arriving person or purchased at an inwards duty free shop; (b) they must not be commercial goods; and (c) they must not be motor vehicles or motor vehicle parts. These are conjunctive requirements, each of which must be satisfied for item 15 to be available.

Accompanied baggage: The definition of “accompanied baggage” in paragraph 9 has precise scope and exclusions. Accompanied baggage includes goods carried or worn by the person and available for presentation to Customs at processing time (para 9(a)), baggage consigned to travel on the same ship or aircraft under a passenger ticket baggage allowance even if loaded onto another ship or aircraft due to circumstances beyond the arriving person’s control (para 9(b)), and baggage on Australian Defence Force ships or aircraft on a joint passenger/ baggage task (para 9(c)). It expressly excludes goods forwarded by post or consigned as freight (para 9).

Commercial goods: The definition of “commercial goods” is functional; it captures goods intended for commercial purposes (sale, lease, hire, exchange) and goods imported in quantities that, given their nature or durability, represent a commercial quantity (para 9). This definition is the principal behavioural test separating private personal imports from imports treated as commercial.

Concealment: “Concealed” is defined to include failure to supply information required under sections 71, 71K or 71L of the Customs Act 1901 (para 9). Several exclusions turn on concealment, for example Exclusions 5.2 and 7.2, meaning a failure to disclose information to Customs can disqualify goods from item 15 treatment.

Family aggregation and monetary thresholds: The by‑law allows family aggregation for a group arriving on the same flight or voyage. Paragraph 8 expressly defines the family amount by formula: ($900 × A) + ($450 × C), where A is the number of adults on the flight and C the number of children. Items 8, 9 and 10 then use thresholds of value ($900, $450) and in Item 8 require that goods be “not covered by an item of the Table above” and that aggregate value not exceed the formula amount.

Quantitative limits for excisable goods: Item 5 sets a 2,250 ml limit for alcoholic beverages, with paragraph 6 prescribing how item 15 applies when the traveller’s total exceeds 2,250 ml and the traveller does not wish to bring all into home consumption. Item 6 and Item 7 set tobacco thresholds: 25 or fewer cigarettes (Item 6) and 25 grams or less of other tobacco products (Item 7), with paragraph 7 treating one cigarette as weighing 1 gram.

Ownership/use test for returning residents: Item 4 provides relief for personal goods “owned and used overseas by the arriving person for a period of 12 months preceding the arriving person’s departure for Australia” (Condition 4.1). The by‑law defines “used” in relation to “owned and used” as being available for use for their intended purpose on a continuing basis in each country in which that person was residing on a long term basis (para 9).

Interaction with GST regimes and Customs Act obligations: Exclusion 2.2 excludes goods that were acquisitions the supply of which was GST‑free due to item 7 of the Table in subsection 38‑185(1) of the GST Act, and Exclusion 2.3 excludes goods where a person has claimed a payment under Division 168 of the GST Act related to export of the goods. The by‑law therefore links Customs tariff treatment to GST characterisations and to particular GST refunds or concessions, as expressly reflected in the text (Item 2, Exclusions 2.2 and 2.3). The definition of “concealed” expressly references statutory information obligations in the Customs Act (para 9), which can trigger exclusions in the Table.

Administrative source and revocation: The instrument is made by a delegate under statutory delegation (preamble). It explicitly revokes the prior by‑law listed in the preamble (Customs By‑Law No. 1700053).

These concepts operate as gatekeepers and qualifiers. Who decides whether conditions are met is the administrative process at the border , accompanied baggage must be “available for presentation to Customs at the time of his or her processing through Customs” (para 9(a)), and several exemptions and disqualifications are framed by whether goods were concealed or whether a traveller has claimed a particular GST payment. The by‑law therefore meshes behavioural rules (what the arriving person must do and not do) with definitional thresholds (volume, weight, value, ownership time) that determine whether item 15 applies.

Primary subjects: The by‑law directly affects arriving persons, defined as a passenger or crew member who was on board a ship or aircraft which arrived in Australia from a place outside Australia (para 9). It differentiates adults, children, family groups, crew members and persons ordinarily domiciled in or outside Australia. The Table’s items and conditions make distinctions that determine who benefits:

Adults: Item 5 (alcohol) and Items 6 and 7 (tobacco) require importation or duty free purchase by an adult for those concessions to apply (Condition 5.1, Condition 6.1, Condition 7.1). The family aggregation formula in paragraph 8 counts adults as A in the formula ($900 × A).
Children: Paragraph 9 defines “child” as under 18 within the meaning of s 4 of the Customs Act 1901. Children are counted in the family aggregation formula (C) and have distinct value thresholds when not travelling in a family group (Item 10 sets a $450 threshold for children not travelling with family).
Families: The by‑law defines “family” for aggregation as married couples and their children, or a person and de facto partner and their children (para 9). The family items and Item 8 aggregate value allowances using the formula in paragraph 8, but only where family members are passengers who arrived on the same flight or voyage (Condition 8.2).
Returning residents versus temporary visitors: Item 2 deals with personal goods imported by an arriving person “ordinarily domiciled in Australia” that had been exported from Australia when that person departed. Item 3 applies to personal goods imported by an arriving person “ordinarily domiciled outside Australia” which the person intends to export when they depart. Item 4 addresses goods owned and used overseas for at least 12 months by the arriving person. Thus the by‑law distinguishes domicile and intent to export, affecting returning Australian residents, long‑term residents returning to Australia, and temporary visitors.

Secondary and institutional subjects: The by‑law also affects intermediaries and service providers. Inwards duty free shops are referenced repeatedly; purchases there are treated as if the arriving person imported the goods (paras 3, 5(a), Condition 5.1, and various item conditions). Airlines, shipping companies and baggage handlers are indirectly affected because “accompanied baggage” includes baggage consigned to travel under the passenger ticket baggage allowance even if loaded onto another aircraft due to circumstances beyond the arriving person’s control (para 9(b)). Australian Defence Force transport arrangements are specifically acknowledged in para 9(c).

Customs administration and compliance professionals: Customs officers exercise assessment and processing functions when travellers arrive, because the definition of accompanied baggage requires availability for presentation at processing (para 9(a)), and several exclusions turn on whether a person “concealed” goods from Customs, a concept tied to statutory disclosure obligations (para 9 and references to sections 71, 71K and 71L of the Customs Act 1901). Accountants, customs brokers and compliance teams will need to apply the by‑law to evidence ownership, value, intended use, and GST status where Exclusions 2.2 and 2.3 are engaged.

Who is excluded or disadvantaged by its terms: Goods that are commercial, motor vehicles or motor vehicle parts are explicitly excluded from the item 15 prescription (para 5(b) and 5(c)). Goods forwarded by post or consigned as freight are excluded from the definition of accompanied baggage (para 9), meaning those delivery channels are outside the by‑law’s ambit. Goods that are GST‑free acquisitions under the GST Act or goods for which a Division 168 payment has been claimed are excluded (Exclusions 2.2 and 2.3). Travellers who fail to declare information required under s 71, 71K or 71L face exclusion because of the definition of “concealed” (para 9).

Who pays and who decides: The practical consequence is that arriving persons who meet the by‑law’s conditions may receive the tariff treatment associated with item 15; arriving persons who do not meet those conditions, whose goods are commercial, or who have concealed goods from Customs do not receive that treatment. The by‑law does not itself specify fees or duties; it determines applicability of item 15, leaving Customs officers to decide at processing whether the by‑law’s conditions and exclusions are satisfied.

Duties imposed on arriving persons

Present accompanied baggage to Customs for processing. The by‑law’s definition of “accompanied baggage” requires goods to be “available for presentation to Customs at the time of his or her processing through Customs” (para 9(a)). This is a behavioural duty upon arrival.
Avoid importation of commercial goods under the personal concessions. Paragraph 5(b) requires that goods not be commercial goods. The by‑law defines “commercial goods” to include goods intended for a commercial purpose and goods imported in quantities that represent a commercial quantity considering their nature or durability (para 9). Arriving persons thus bear the duty to ensure their imports are genuinely personal and small enough in quantity to be non‑commercial.
Do not conceal goods from Customs. “Concealed” is defined to include failure to provide information required under sections 71, 71K or 71L of the Customs Act 1901 (para 9). Several exclusions disqualify goods where concealment has occurred, for example Exclusion 5.2 for alcoholic beverages and Exclusion 7.2 for tobacco products. The arriving person therefore has a duty to answer disclosure questions and produce required information.
Respect special handling rules for certain categories. For alcoholic beverages, paragraph 6(d) requires that no alcoholic beverages be removed from or added to any container after import/purchase and before delivery into home consumption where the total amount exceeds 2,250 ml and the person does not wish to take the total quantity into home consumption. For cigarettes, Item 6’s Condition 6.1 mandates that the goods be in an opened packet in the possession of the adult importer. These are specific duties on handling and possession.
Maintain documentary evidence where applicable. For items that require demonstration of ownership and use overseas (Item 4), or where GST treatment interacts (Item 2 exclusions), arriving persons have a duty to retain and produce relevant evidence to Customs when required.

Rights conferred by the by‑law

Eligibility to have item 15 apply where specified conditions are met. Paragraph 3 prescribes goods to which item 15 applies, provided the by‑law’s conditions and exclusions are satisfied. The right is conditional, not absolute.
Aggregated family allowances. Item 8 and paragraph 8 confer the right for family members arriving on the same flight or voyage to aggregate the permitted value of goods not covered by other items, calculated by ($900 × A) + ($450 × C), subject to Condition 8.1 that the goods be imported by a family member and Condition 8.2 that family members be on the same flight or voyage.
Concessionary allowances for returning residents and travellers with used goods. Item 4 creates an allowance for personal goods “owned and used overseas” for at least 12 months preceding departure (Condition 4.1), which returns certain household goods into the by‑law’s ambit, excluding alcoholic beverages and tobacco products (Exclusion 4.2).
Discrete tobacco and alcohol allowances. Items 5-7 define specific quantitative allowances for alcohol and tobacco products where certain conditions are met.

Administrative duties and powers

Customs’ role at processing: The by‑law repeatedly links rights and duties to the time of “processing through Customs” and to presentation obligations, thereby placing the administrative decision of whether the conditions are met in the hands of Customs officers at the point of processing. The definition of “concealed” ties exclusions to statutory information obligations under the Customs Act, thereby linking rights to compliance with statutory disclosure duties (para 9).

Limits and exclusions as legal constraints

Explicit exclusions in the Table operate as constraints on rights. For example, Exclusion 2.2 excludes goods that were GST‑free acquisitions under a specified GST Act item, and Exclusion 2.3 excludes goods where a person has claimed a Division 168 payment under the GST Act. Those exclusions operate as legal constraints that strip the right to item 15 treatment in specified circumstances.
Motor vehicles and parts, commercial goods, posted or freighted goods, certain alcoholic/tobacco scenarios where concealment occurs or the traveller elects to take the entire quantity into home consumption, are all expressly carved out of entitlements (paras 5, Table exclusions, paragraph 6).

Who decides and burdens of proof

The by‑law places the burden of demonstration on the arriving person to satisfy the conditions; Customs officers then assess at the time of processing whether the by‑law applies. The by‑law’s repeated references to presentation and to statutory information duties (s 71, 71K, 71L) mean that arriving persons must cooperate in disclosure and produce any required documentation on request.
Where thresholds depend on aggregated family values or on whether goods have been “owned and used” for 12 months, arriving persons must supply evidence for Customs to exercise the decision whether item 15 applies.

The by‑law therefore creates a compliance regime of affirmative duties, conditional rights tied to documentary proof and presentation, and discrete disqualifying conduct that removes entitlement to item 15 treatment.

The by‑law itself does not create new criminal offences or specify monetary penalties. It operationalises eligibility for item 15 and creates conditions and exclusions, some of which refer back to statutory obligations and mechanisms that carry enforcement consequences.

Enforcement through Customs processing and disclosure obligations

Presentation and examination: The by‑law ties many of its operative rules to the time of “processing through Customs” and to goods being “available for presentation to Customs” (para 9(a)). This places primary enforcement at the border during Customs processing, where officers determine whether goods were accompanied, declared, and whether conditions are met.
Concealment as a trigger for exclusion: The by‑law defines “concealed” to include failure to give information required under sections 71, 71K or 71L of the Customs Act 1901 (para 9). Although the by‑law does not state the penalties for failing to comply with those sections, it uses concealment as an operative fact that automatically excludes goods from item 15 where specified (see Exclusions 5.2, 5.3, 7.2, 7.3, and related entries). Therefore, compliance with statutory disclosure duties under the Customs Act is central to maintaining entitlement under this by‑law.
Possession and handling requirements as enforcement footholds: Condition 6.1 for cigarettes requires the goods to be in an opened packet in the possession of the adult importer. Paragraph 6(d) requires that for certain alcohol situations no beverages be removed from or added to containers after import and before delivery into home consumption. These practical possession rules provide Customs with visible enforcement criteria at point of arrival.

Interplay with other statutory enforcement regimes

GST interactions with enforcement implications: Exclusion 2.2 excludes goods that were GST‑free acquisitions under subsection 38‑185(1) item 7 of the GST Act, and Exclusion 2.3 excludes goods in respect of which a person has claimed a payment under Division 168 of the GST Act. Those references tie Customs treatment to GST outcomes; where travellers have engaged with GST concessions or refunds that are incompatible with item 15, Customs can exclude the goods. Enforcement or recovery actions related to GST are governed by the GST Act and its associated audit, review and penalty regimes, which the by‑law references but does not itself implement.

Administrative decision‑making: delegation and revocation

Made by a delegate: The by‑law is made under delegated authority by David Coyles, delegate of the Comptroller‑General of Customs (preamble). Enforcement and administrative decision‑making in relation to the by‑law will therefore be exercised within the Customs administration’s delegated powers and standard administrative mechanisms.

Consequences of exclusion or non‑compliance

The by‑law sets the conditions for an entitlement; it does not itself specify the consequences where entitlement is denied. However, because the by‑law ties exclusions to concealment and to duties under the Customs Act and the GST Act, denials of item 15 can interact with statutory obligations and penalties under those Acts. For example, a finding that a traveller “concealed” goods by failing to provide statutory information potentially exposes the traveller to separate Customs Act consequences; the by‑law’s effect in that event is to deny item 15 treatment, which has operational effects on Customs’ tariff application.

Operational enforcement risks and practical points

Border officers have clear factual tests to apply (e.g., container seals, possession of opened cigarette packet, family composition and co‑arrival) and can disallow item 15 if those tests are not met. Failures of disclosure, incorrect aggregation of family values, or inability to demonstrate ownership/use overseas for the time threshold in Item 4 are enforcement triggers.
The by‑law’s recourse is administrative: Customs will determine whether the by‑law applies at processing based on evidence and declarations. The text does not provide a detailed appeals mechanism within the by‑law; any challenge or review of an adverse administrative decision will be pursued under the general review and objection mechanisms available under the Customs Act and related administrative law frameworks, which are not specified in this by‑law.

In sum, enforcement is primarily through Customs’ processing at the border, using the by‑law’s conditions and exclusions as operational criteria. The by‑law cross‑references statutory disclosure obligations and GST treatment, so failures in those areas can trigger exclusion from the concession and may expose travellers to statutory enforcement under the relevant Acts.

The by‑law is explicitly cross‑referenced to, and operates by reference to, other Commonwealth statutes and their provisions. It is not a standalone statement of tariff or fiscal policy; it prescribes which goods are to be treated under item 15 of Schedule 4 to the Customs Tariff Act 1995, and it cross‑links to the Customs Act 1901 and GST legislation for definitional and disqualifying purposes.

Delegation and statutory source: The preamble identifies the legislative authority for the by‑law as section 271 of the Customs Act 1901 and subsection 33(3) of the Acts Interpretation Act 1901. This ties the instrument into the Customs Act’s delegation framework and to rules about making instruments under Acts (preamble).

Customs Tariff Act 1995: Paragraph 3 states that for purposes of item 15 of Schedule 4 to the Customs Tariff Act 1995, the goods in Column 1 of the Table are prescribed. The by‑law therefore operates as a subordinate instrument specifying the goods to which item 15 applies, and the conditions under which item 15 applies. The by‑law will determine tariff classification consequences only through that statutory link.

Customs Act 1901 obligations and enforcement: The by‑law’s definition of “concealed” refers to statutory obligations under sections 71, 71K and 71L of the Customs Act 1901 (para 9). Those sections, as referred to by the by‑law, impose information and disclosure duties on arriving persons; a failure to comply is captured as “concealment” for the purposes of the by‑law’s exclusions. The by‑law thus imports the Customs Act’s disclosure regime into its own exclusion criteria, meaning that non‑compliance under the Customs Act can lead to exclusion from item 15 prescriptive treatment.

Inwards duty free shops and s 96B: The by‑law repeatedly treats purchases at an “inwards duty free shop” as equivalent in many respects to importation by the arriving person (see paras 3, 5(a), Item 5 Condition 5.1 and other item conditions). It relies upon the meaning given to that term by section 96B of the Customs Act 1901 (para 9). Consequently, sellers operating inwards duty free shops must observe Customs requirements and documentation in order for purchasers to claim item 15 treatment.

GST Act interactions: The by‑law incorporates GST concepts and specific GST provisions:

Exclusion 2.2 excludes goods that were acquisitions, the supply of which was GST‑free because of item 7 in the Table in subsection 38‑185(1) of the GST Act (Item 2, Exclusion 2.2). This imports the GST Act’s characterisation of certain supplies as GST‑free into the Customs tariff concession framework.
Exclusion 2.3 excludes goods in respect of which the arriving person is entitled to, and has claimed, a payment under Division 168 of the GST Act related to export of the goods (Item 2, Exclusion 2.3). Division 168 is expressly referenced, and the by‑law therefore coordinates Customs treatment with GST refunds or payments claimed under that Division.
Paragraph 9 defines GST and GST Act for the by‑law’s purposes, making the interaction explicit.

Administrative, evidentiary and documentary interfaces: Because the by‑law links rights to the absence of concealment under specific Customs Act sections and to GST treatment and claims, customs officers and GST auditors may need to co‑ordinate when a traveller’s goods intersect both tariff and GST questions. For example, an arriving person who has claimed a Division 168 payment for export of goods (which Exclusion 2.3 addresses) cannot then obtain item 15 treatment for those goods under this by‑law.

Other statutory definitions and cross‑references: The by‑law draws on the Acts Interpretation Act 1901 (subsection 33(3)) for the delegated instrument mechanism (preamble) and on the Customs Act 1901 for the definition of “child” by reference to s 4 (para 9). The by‑law also references the meaning of “inwards duty free shop” under s 96B of the Customs Act (para 9). These cross‑references create legal interdependencies; to determine rights under this by‑law, parties must also examine the relevant provisions of the Customs Act and the GST Act.

No direct repeal of statutory provisions: The by‑law revokes a prior by‑law (Customs By‑Law No. 1700053) but does not purport to change the underlying primary legislation. Its legal effect is to prescribe how item 15 applies within the statutory framework, not to amend primary legislation.

Practical implication of interactions

Establishes a compliance interface: travellers who rely on item 15 treatment must ensure they have complied with Customs Act disclosure obligations and that their GST position is consistent with the by‑law’s exclusions.
Requires inter‑agency documentary alignment: duty free sellers, airlines and customs brokers must manage documentation so arriving persons can evidence their right to item 15.
Limits double claims: by expressly excluding goods for which Division 168 GST payments have been claimed, the by‑law prevents certain overlapping fiscal advantages by tying Customs tariff treatment to GST outcomes.

Overall, the by‑law sits inside a statutory lattice: it is an administrative prescription that depends on and references definitions, disclosure duties and fiscal mechanisms in the Customs Act and the GST Act, and it should be read and applied in conjunction with those instruments.

This by‑law itself contains a short amendment history within its preamble. Key chronological points recorded in the instrument are:

Revocation of prior by‑law: Paragraph 1 of the preamble states that the delegate, David Coyles, revokes Customs By‑Law No. 1700053. The by‑law therefore replaces the earlier instrument in respect of the matters it governs (preamble, paragraph 1).
Making of the by‑law: The instrument is made by David Coyles, a delegate of the Comptroller‑General of Customs, exercising powers under section 271 of the Customs Act 1901 and subsection 33(3) of the Acts Interpretation Act 1901 (preamble). The signatory recorded is dated 29 January 2018 (the signature block).
Commencement: Paragraph 2 specifies that the by‑law takes effect on and from 1 February 2018. The signed date is 29 January 2018, which records the date of execution; the operative commencement date is 1 February 2018.

No subsequent amendments or revocations beyond the revocation of By‑Law No. 1700053 are recorded within the text provided. The by‑law does not record any prior amendment history for itself because it is the instrument effecting the change as at the date shown. The text contains internal changes relative to the previous by‑law only insofar as it revokes and replaces Customs By‑Law No. 1700053.

What is not recorded here

The instrument does not include a history of subordinate instruments beyond the immediate revocation. It does not record whether amendments were made subsequently to this by‑law, or whether other instruments later revoked or altered it. The by‑law should therefore be checked against any later instruments, legislative updates, or consolidated compilations maintained by the relevant registry to confirm whether it remains in force unchanged after 1 February 2018.
There are no amendment notes, transitional provisions, or savings clauses in the text. The by‑law’s operation is stated prospectively from the commencement date.

For practitioners, the recorded amendment history in the instrument is therefore limited to the facts that the by‑law replaced a prior by‑law and commenced on the specified date. Any further amendment history must be sourced from instrument registers or consolidated legislation databases outside the text of this instrument.

The text of Customs By‑Law No. 1700571 contains no reference to litigation, judicial interpretation, or disputes concerning its application. It does not name any cases, it does not reproduce judicial findings, and it does not supply examples of contested applications.

What the instrument does show, which is relevant to potential litigation:

The instrument creates legal questions that could give rise to disputes, for example the meaning and proof required for “owned and used overseas” over a 12‑month period (Item 4 and the definition of “used” in paragraph 9), or the factual tests for whether goods are “commercial goods” given the two‑part definition in paragraph 9. Those are the kinds of factual and legal questions that commonly generate litigation, but no cases are recorded within this instrument.
The instrument ties some exclusions to the concept of “concealed”, which itself is defined with reference to sections 71, 71K and 71L of the Customs Act 1901. Disputes about whether a failure to disclose met the statutory elements of concealment under the Customs Act, or whether Customs correctly excluded goods under the by‑law on that basis, could be litigated in jurisdictions that review administrative action. The instrument does not specify appeal routes or dispute resolution mechanisms within its text; any review or appeal would proceed under the remedies and review processes available in the Customs Act and administrative law generally.
The by‑law’s cross‑references to the GST Act (subsection 38‑185(1) item 7, Division 168) create potential for disputes about whether a supply was GST‑free or whether a Division 168 payment was properly claimed and whether such characterisations should preclude item 15 treatment. Again, no judicial treatment is cited in the instrument.

Practitioners should therefore treat the absence of litigation history in this instrument as a statement of omission only. To determine whether there has been judicial or administrative decision‑making concerning this by‑law since 1 February 2018, a targeted case law and tribunal search is required beyond the by‑law text itself. The instrument does not itself supply that material.

This by‑law contains numerous technical details and interaction points that commonly give rise to compliance pitfalls. The following are concrete, source‑grounded practical risks and corner cases drawn from the by‑law’s text.

Accompanied baggage definition is narrower than travellers may assume: “Accompanied baggage” excludes goods forwarded by post or consigned as freight even if they arrive on the same ship or aircraft (para 9). Travellers who send items to Australia separately via parcel post or cargo cannot rely on the by‑law’s prescription for accompanied baggage. Conversely, baggage that is consigned under a passenger ticket baggage allowance but is loaded onto another aircraft due to circumstances beyond the traveller’s control remains eligible (para 9(b)), which is a helpful but narrowly framed exception.

Commercial quantity is a subjective test: The definition of “commercial goods” includes goods imported in such a quantity that, having regard to their nature or durability, the quantity represents a commercial quantity (para 9). Determining what constitutes a “commercial quantity” will require assessment of the goods’ nature and durability relative to the quantity imported, a fact‑sensitive inquiry that can result in different outcomes depending on the goods and the evidence presented.

Concealment is defined by reference to three statutory sections: The by‑law treats “concealed” as including failure to provide information required under sections 71, 71K or 71L of the Customs Act 1901 (para 9). Travellers who omit to answer a statutory question, or provide incomplete or late information that meets the statutory test, risk automatic exclusion from certain concessions under this by‑law. The by‑law uses concealment as a disqualifier rather than carving out a separate penalty, so a seemingly minor failure to provide information can have immediate substantive consequences for tariff treatment.

Alcohol rules have strict container handling constraints: Paragraph 6 creates an operational constraint if the traveller’s total alcohol exceeds 2,250 ml and they do not wish to take the entire quantity into home consumption. Item 15 then applies only to beverages in containers totalling no more than 2,250 ml, and paragraph 6(d) prohibits removal from or addition to containers after import/purchase and before delivery into home consumption. That means travellers cannot decant or repackage alcohol to qualify; any alteration may jeopardise entitlement.

Opened cigarette packets required in possession: Condition 6.1 specifies that the 25‑cigarette allowance applies only where the goods are “in an opened packet in the possession of the adult who imported them.” A traveller who carries unopened packets, or whose packet is in checked luggage (not in possession), may not meet the condition and may be excluded from the allowance.

Cigarette weight conversion: Paragraph 7 establishes that one cigarette is taken to weigh 1 gram. That conversion is important where a traveller mixes cigarettes and other tobacco products, or where pack counts are used to compute eligibility under the 25‑gram threshold for other tobacco products (Item 7).

Family aggregation limited to same flight or voyage: Condition 8.2 requires family members to have arrived on the same flight or voyage for family aggregation to apply. Families arriving on different flights or voyages cannot aggregate allowances under Item 8. The family definition itself is limited to married couples and their children, or de facto couples and their children (para 9), which excludes other household groups.

GST and Division 168 interactions can disqualify goods: Exclusion 2.2 excludes goods that were GST‑free acquisitions under a specific GST Act item, and Exclusion 2.3 excludes goods for which a Division 168 payment has been claimed. Travellers who have engaged with GST treatments or export refund mechanisms must understand that those engagements can disqualify the goods from item 15 treatment.

Used, owned,and what “used” means: Condition 4.1 permits relief for personal goods “owned and used overseas” for 12 months. The by‑law defines “used” as being available for use for their intended purpose on a continuing basis in each country where the person resided on a long‑term basis (para 9). That is a particular factual standard that may require documentary proof, and intermittent or seasonal use could be a point of contention.

Exclusions for motor vehicles and their parts: Paragraph 5(c) plainly excludes motor vehicles and motor vehicle parts from item 15, irrespective of whether they are accompanied or personal. Travellers importing parts or vehicles must not assume the by‑law gives them a tariff concession.

Value thresholds and aggregation pitfalls: Items 9 and 10 set per‑person value thresholds ($900 for an adult not travelling with a family, $450 for a child not travelling with family). Exclusion 9.3 and 10.3 prevent circumvention by aggregating with other inwards duty free purchases; the by‑law disqualifies goods where “the total value of all such goods imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds” the respective threshold. Practitioners should ensure travellers understand that multiple acquisitions across channels are aggregated.

Evidence expectations: Because many entitlements depend on documentary facts (time owned and used overseas, GST treatment, family composition and co‑arrival on the same flight), travellers who lack invoices, boarding passes, proof of long‑term residence overseas or evidence of GST claims may find it difficult to demonstrate entitlement at Customs processing.

No procedural detail on reviews or appeals in the by‑law: The instrument does not set out internal review or objection procedures; any challenge will rely on general administrative law and Customs Act review mechanisms. Practitioners should not expect the by‑law text itself to provide a complaint or appeal grid.

These are concrete operational points under the by‑law’s text that create common compliance traps. Each is grounded in a specific paragraph, item, condition or exclusion of the instrument.

The by‑law’s operative criteria are largely factual and documentary. Compliance therefore requires pre‑arrival planning, careful documentation, truthful disclosure to Customs and attention to the by‑law’s possession and handling rules. The following steps are grounded in the by‑law’s text.

Determine applicability early: Establish whether goods are imported as accompanied baggage or were purchased at an inwards duty free shop, because paragraph 5(a) is a primary gate. If goods are posted or consigned as freight, the by‑law’s accompanied baggage provisions do not apply (para 9).
Assess commercial status: Apply the by‑law’s definition of “commercial goods” to the goods you or your client intends to import (para 9). If there is any risk that the quantity, durability or intended use could be characterised as commercial, plan to import under commercial import procedures rather than rely on item 15.
Calculate and document thresholds for alcohol and tobacco:

Alcohol: If the total alcoholic beverage quantity the traveller imports or purchases exceeds 2,250 ml, determine whether the traveller wishes to take all into home consumption. If not, identify which containers totalling 2,250 ml or less will be delivered into home consumption and ensure that no removal from or addition to any container occurs between import/purchase and delivery into home consumption, per paragraph 6(c)-(d). Ensure containers remain sealed and document container volumes and purchase/import records.
Tobacco: For cigarettes, rely on Item 6: 25 or fewer cigarettes in an opened packet in the adult importer’s possession (Condition 6.1). For other tobacco products, ensure quantity does not exceed 25 grams (Item 7), and remember paragraph 7 treats one cigarette as 1 gram when computing totals where relevant.

Family aggregation: If travelling as a family on the same flight or voyage and seeking to use the family aggregation under Item 8, calculate the permitted aggregate value using the formula in paragraph 8: ($900 × A) + ($450 × C). Retain boarding passes, passenger manifests or other evidence showing family members arrived on the same flight or voyage and proof of relationships as defined in paragraph 9.
Proof of ownership and use for returning residents: For Item 4 relief, gather documentary evidence corroborating ownership and use overseas for the 12 months preceding departure from Australia. Because the by‑law defines “used” as “available for use” on a continuing basis in countries of long‑term residence (para 9), evidence may include utility bills, rental agreements, photographs, registration documents, insurance, or other records demonstrating continuous use.
GST interactions: If goods were previously the subject of GST‑free supply treatment under subsection 38‑185(1) item 7, or if a Division 168 payment was claimed in respect of exported goods, those goods are excluded from Item 2 (Exclusions 2.2 and 2.3). Confirm GST history and avoid double claims. Keep documentary evidence of any GST refunds, GST‑free characterisations or Division 168 claims, because Customs will rely on that information in applying the by‑law.
Do not conceal: Answer fully and truthfully all statutory information requests under sections 71, 71K and 71L of the Customs Act 1901. Failure to provide required information may be treated as “concealment” under paragraph 9 and will trigger exclusions set out throughout the Table. Make full declarations and provide receipts/documents when Customs requests them.
Possession and handling at point of arrival: Keep cigarettes and other closely regulated items in the possession of the adult importer, and keep alcohol containers sealed where applicable until delivery into home consumption if paragraph 6 applies. Ensure accompanied baggage is available for presentation at Customs processing.
Retain receipts and purchase documentation: For duty free purchases and other acquisitions, preserve original invoices, receipts and packaging. These will be key to proving amounts, container sizes, dates and the relationship between goods and importer.
Coordinate with inwards duty free shops and carriers: If goods are purchased at inwards duty free shops, ensure those outlets supply the documentation necessary for Customs treatment, because the by‑law treats purchases at such shops as if imported by the arriving person (paras 3 and 5(a), Condition 5.1).
Seek advice in borderline cases: For items whose status is ambiguous (for example, potential commercial quantities, mixed ownership and GST refund history, or complex family travel arrangements), obtain specialist advice from customs brokers, advisers or legal counsel before arrival. While the by‑law does not itself provide an internal review scheme, administrative review and objection rights under the Customs Act and general administrative law remain the avenues for challenge where Customs takes an adverse position; practitioners should be familiar with those regimes.
Maintain records for counterfactual scenarios: If an arriving person intends to export goods later (Item 3), maintain documentary proof of intention to export and plan logistics accordingly. Similarly, where Item 2 may apply to goods previously exported from Australia, retain export documentation and evidence of domicile status at the relevant times.
Inform family travellers of aggregation limits and exclusions: Family travellers should be briefed that family aggregation for values applies only where family members arrived on the same flight or voyage, and that alcohol and tobacco are explicitly excluded from family aggregation (Exclusion 8.3).
Prepare for Customs inspection: Ensure that accompanied baggage is easily identifiable and accessible for Customs inspection at processing time, and that travellers are ready to produce supporting documents and provide truthful information on request.

These steps flow directly from the by‑law’s operational text: paragraph 5’s gates, the Table’s items and conditions, paragraphs 6-8 special rules, and paragraph 9’s definitions. Practitioners should ensure documentary preparation maps to these operative provisions and that travellers are coached on possession and disclosure obligations at arrival.

Customs By-law No. 1700571

Plain English Summary

Deep Dive

What it does

Current sections

Customs By-law No. 1700571

Source text: opening excerpt

1 Customs By-law No. 1700571

Main concepts

Who it affects

Key duties and rights

Penalties and enforcement

How it interacts with other laws

Amendment history

Litigation history

Gotchas

How to comply