Part 1
//
© 2026 Zoe. All rights reserved.
Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.
Commonwealth legislation
This regulation sets out practical customs rules for international obligations: who must keep what trade documents, how refunds/rebates/remissions and drawbacks are claimed and calculated, and procedures for temporary duty‑free imports, anti‑dumping calculations and circumvention checks. It prescribes forms, retention periods and electronic/communication rules for importers, exporters, producers and Customs.
It matters because it creates routine compliance costs (documentation, 4–5 year retention), gives Collectors and the Minister powers to verify, adjust and calculate duties and refunds, and fixes methods that determine financial outcomes for traders.
Want the full deep dive?
Zoe can write the in-depth analysis on top of the summary above: how it works, who it affects and what each part actually does.
Direct links to the current provisions in Customs (International Obligations) Regulation 2015.
This is the Customs (International Obligations) Regulation 2015.
This instrument is made under the Customs Act 1901.
In this instrument:
AANZ originating goods has the meaning given by subsection 153ZKB(1) of the Act.
Act means the Customs Act 1901.
Agreement:
(a) in Division 2 of Part 3—has the meaning given by subsection 153ZA(1) of the Act; or
(b) in Division 3 of Part 3—has the meaning given by subsection 153ZIB(1) of the Act.
Australian originating goods:
(aa) in Division 1 of Part 3—has the meaning given by subsection 153XD(1) of the Act; or
(a) in Division 2 of Part 3—has the meaning given by subsection 153ZA(1) of the Act; or
(b) in Division 3 of Part 3—has the meaning given by subsection 153ZIB(1) of the Act; or
(c) in Division 4 of Part 3—has the meaning given by subsection 153ZJB(1) of the Act.
Certificate of Origin:
(c) in Division 4 of Part 3 and in relation to Chilean originating goods—has the meaning given by subsection 153ZJB(1) of the Act; or
(ca) in relation to Chinese originating goods—has the meaning given by subsection 153ZOB(1) of the Act; or
(cb) in relation to Indonesian originating goods—has the meaning given by subsection 153ZLK(1) of the Act; or
(d) in relation to Japanese originating goods—has the meaning given by subsection 153ZNB(1) of the Act; or
(e) in relation to Korean originating goods—has the meaning given by subsection 153ZMB(1) of the Act; or
(f) in relation to Malaysian originating goods—has the meaning given by subsection 153ZLB(1) of the Act; or
(fa) in relation to Peruvian originating goods—has the meaning given by subsection 153ZIM(1) of the Act; or
(g) in Division 2 of Part 3 and in relation to Thai originating goods—has the meaning given by subsection 153ZA(1) of the Act.
Chilean originating goods has the meaning given by subsection 153ZJB(1) of the Act.
Chinese originating goods has the meaning given by subsection 153ZOB(1) of the Act.
country of export has the meaning given by section 269T of the Act.
Declaration of Origin:
(aa) in relation to Pacific Islands originating goods—has the meaning given by subsection 153ZKL(1) of the Act; or
(a) in relation to Chinese originating goods—has the meaning given by subsection 153ZOB(1) of the Act; or
(ab) in relation to Hong Kong originating goods—has the meaning given by subsection 153ZPB(1) of the Act; or
(ac) in relation to Indonesian originating goods—has the meaning given by subsection 153ZLK(1) of the Act; or
(b) in relation to Malaysian originating goods—has the meaning given by subsection 153ZLB(1) of the Act.
economy in transition has the meaning given by section 269T of the Act.
Harmonized System:
(a) in Division 2 of Part 3—has the meaning given by subsection 153ZA(1) of the Act; or
(b) in Division 3 of Part 3—has the meaning given by subsection 153ZIB(1) of the Act; or
(c) in Division 4 of Part 4—has the meaning given by subsection 153ZJB(1) of the Act.
Hong Kong originating goods has the meaning given by subsection 153ZPB(1) of the Act.
Indian originating goods has the meaning given by subsection 153ZML(1) of the Act.
Indonesian originating goods has the meaning given by subsection 153ZLK(1) of the Act.
intergovernmental agreement means an agreement:
(a) to which the Commonwealth and the government of one or more foreign countries are parties; and
(b) that provides for the importation of goods of a class or classes specified in the agreement into Australia, and that country or those countries, on a temporary basis without payment of duty.
investigation period has the meaning given by section 269T of the Act.
Japanese originating goods has the meaning given by subsection 153ZNB(1) of the Act.
Korean originating goods has the meaning given by subsection 153ZMB(1) of the Act.
like goods has the meaning given by section 269T of the Act.
Malaysian originating goods has the meaning given by subsection 153ZLB(1) of the Act.
manufactured goods: see subsection 35(1).
origin certification document, in relation to Japanese originating goods, has the meaning given by subsection 153ZNB(1) of the Act.
Pacific Islands originating goods has the meaning given by subsection 153ZKL(1) of the Act.
Peruvian originating goods has the meaning given by subsection 153ZIM(1) of the Act.
principal manufacturer, in Division 3 of Part 3, has the meaning given by section 126AJA of the Act.
processed or treated goods: see subsection 35(2).
produce:
(a) in Division 2 of Part 3—has the meaning given by subsection 153ZA(1) of the Act; or
(b) in Division 3 of Part 3—has the meaning given by subsection 153ZIB(1) of the Act.
producer, in Division 4 of Part 3, has the meaning given by section 126AKA of the Act.
Prohibited Exports Regulations means the Customs (Prohibited Exports) Regulations 1958.
Prohibited Imports Regulations means the Customs (Prohibited Imports) Regulations 1956.
Proof of Origin:
(a) in relation to AANZ originating goods—has the meaning given by subsection 153ZKB(1) of the Act; or
(b) in relation to RCEP originating goods—has the meaning given by subsection 153ZQB(1) of the Act.
RCEP originating goods has the meaning given by subsection 153ZQB(1) of the Act.
relevant dumping duty means any of the following (within the meanings given by subsection 269T(1) of the Act):
(a) dumping duty;
(b) interim dumping duty;
(c) countervailing duty;
(d) interim countervailing duty.
relevant imported goods: see subsection 35(4).
safeguard goods has the meaning given by subsection 16A(7) of the Customs Tariff Act 1995.
SAFTA means the Singapore‑Australia Free Trade Agreement done at Singapore on 17 February 2003, as amended from time to time.
Note: The Agreement is in Australian Treaty Series 2003 No. 16 ([2003] ATS 16) and could in 2017 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).
Singaporean originating goods has the meaning given by subsection 153XD(1) of the Act.
Thai originating goods has the meaning given by subsection 153ZA(1) of the Act.
tobacco products has the meaning given by subsection 233BABAD(7) of the Act.
Trans‑Pacific Partnership originating goods has the meaning given by subsection 153ZKU(1) of the Act.
UAE originating goods has the meaning given by subsection 153ZSB(1) of the Act.
UK originating goods has the meaning given by subsection 153ZRB(1) of the Act.
(1) For subsection 30A(4) of the Act, this section sets out the information that must be included in a notice given by the master of a ship or the pilot of an aircraft requesting an exemption. (2) The notice must include the following information in relation to a voyage or flight: (a) the itinerary of the voyage or flight; (b) if the notice relates to a voyage of a ship—the name of the ship; (c) the registration number of the ship or aircraft; (d) the place of registration of the ship or aircraft; (e) the type and description of the ship or aircraft; (f) the name and address of the owner of the ship or aircraft; (g) if the ship or aircraft is under charter—the name and address of the charterer; (h) the name of the master of the ship or the pilot of the aircraft; (i) the name, date of birth and nationality of each member of the crew of the ship or aircraft. (3) The notice must include the following information about each traditional inhabitant who is to undertake the voyage or flight: (a) the name of the traditional inhabitant; (b) the place where the traditional inhabitant: (i) is to embark; and (ii) is to disembark. (4) The notice must include the following information about each person who is an employee mentioned in sub‑subparagraph 30A(4)(b)(ii)(B) of the Act: (a) the name of the person; (b) the name of the person’s employer; (c) the nationality of the person.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This is the Customs (International Obligations) Regulation 2015.
This instrument is made under the Customs Act 1901.
In this instrument:
AANZ originating goods has the meaning given by subsection 153ZKB(1) of the Act.
Act means the Customs Act 1901.
Agreement:
(a) in Division 2 of Part 3—has the meaning given by subsection 153ZA(1) of the Act; or
(b) in Division 3 of Part 3—has the meaning given by subsection 153ZIB(1) of the Act.
Australian originating goods:
(aa) in Division 1 of Part 3—has the meaning given by subsection 153XD(1) of the Act; or
(a) in Division 2 of Part 3—has the meaning given by subsection 153ZA(1) of the Act; or
(b) in Division 3 of Part 3—has the meaning given by subsection 153ZIB(1) of the Act; or
(c) in Division 4 of Part 3—has the meaning given by subsection 153ZJB(1) of the Act.
Certificate of Origin:
(c) in Division 4 of Part 3 and in relation to Chilean originating goods—has the meaning given by subsection 153ZJB(1) of the Act; or
(ca) in relation to Chinese originating goods—has the meaning given by subsection 153ZOB(1) of the Act; or
(cb) in relation to Indonesian originating goods—has the meaning given by subsection 153ZLK(1) of the Act; or
(d) in relation to Japanese originating goods—has the meaning given by subsection 153ZNB(1) of the Act; or
(e) in relation to Korean originating goods—has the meaning given by subsection 153ZMB(1) of the Act; or
(f) in relation to Malaysian originating goods—has the meaning given by subsection 153ZLB(1) of the Act; or
(fa) in relation to Peruvian originating goods—has the meaning given by subsection 153ZIM(1) of the Act; or
(g) in Division 2 of Part 3 and in relation to Thai originating goods—has the meaning given by subsection 153ZA(1) of the Act.
Chilean originating goods has the meaning given by subsection 153ZJB(1) of the Act.
Chinese originating goods has the meaning given by subsection 153ZOB(1) of the Act.
country of export has the meaning given by section 269T of the Act.
Declaration of Origin:
(aa) in relation to Pacific Islands originating goods—has the meaning given by subsection 153ZKL(1) of the Act; or
(a) in relation to Chinese originating goods—has the meaning given by subsection 153ZOB(1) of the Act; or
(ab) in relation to Hong Kong originating goods—has the meaning given by subsection 153ZPB(1) of the Act; or
(ac) in relation to Indonesian originating goods—has the meaning given by subsection 153ZLK(1) of the Act; or
(b) in relation to Malaysian originating goods—has the meaning given by subsection 153ZLB(1) of the Act.
economy in transition has the meaning given by section 269T of the Act.
Harmonized System:
(a) in Division 2 of Part 3—has the meaning given by subsection 153ZA(1) of the Act; or
(b) in Division 3 of Part 3—has the meaning given by subsection 153ZIB(1) of the Act; or
(c) in Division 4 of Part 4—has the meaning given by subsection 153ZJB(1) of the Act.
Hong Kong originating goods has the meaning given by subsection 153ZPB(1) of the Act.
Indian originating goods has the meaning given by subsection 153ZML(1) of the Act.
Indonesian originating goods has the meaning given by subsection 153ZLK(1) of the Act.
intergovernmental agreement means an agreement:
(a) to which the Commonwealth and the government of one or more foreign countries are parties; and
(b) that provides for the importation of goods of a class or classes specified in the agreement into Australia, and that country or those countries, on a temporary basis without payment of duty.
investigation period has the meaning given by section 269T of the Act.
Japanese originating goods has the meaning given by subsection 153ZNB(1) of the Act.
Korean originating goods has the meaning given by subsection 153ZMB(1) of the Act.
like goods has the meaning given by section 269T of the Act.
Malaysian originating goods has the meaning given by subsection 153ZLB(1) of the Act.
manufactured goods: see subsection 35(1).
origin certification document, in relation to Japanese originating goods, has the meaning given by subsection 153ZNB(1) of the Act.
Pacific Islands originating goods has the meaning given by subsection 153ZKL(1) of the Act.
Peruvian originating goods has the meaning given by subsection 153ZIM(1) of the Act.
principal manufacturer, in Division 3 of Part 3, has the meaning given by section 126AJA of the Act.
processed or treated goods: see subsection 35(2).
produce:
(a) in Division 2 of Part 3—has the meaning given by subsection 153ZA(1) of the Act; or
(b) in Division 3 of Part 3—has the meaning given by subsection 153ZIB(1) of the Act.
producer, in Division 4 of Part 3, has the meaning given by section 126AKA of the Act.
Prohibited Exports Regulations means the Customs (Prohibited Exports) Regulations 1958.
Prohibited Imports Regulations means the Customs (Prohibited Imports) Regulations 1956.
Proof of Origin:
(a) in relation to AANZ originating goods—has the meaning given by subsection 153ZKB(1) of the Act; or
(b) in relation to RCEP originating goods—has the meaning given by subsection 153ZQB(1) of the Act.
RCEP originating goods has the meaning given by subsection 153ZQB(1) of the Act.
relevant dumping duty means any of the following (within the meanings given by subsection 269T(1) of the Act):
(a) dumping duty;
(b) interim dumping duty;
(c) countervailing duty;
(d) interim countervailing duty.
relevant imported goods: see subsection 35(4).
safeguard goods has the meaning given by subsection 16A(7) of the Customs Tariff Act 1995.
SAFTA means the Singapore‑Australia Free Trade Agreement done at Singapore on 17 February 2003, as amended from time to time.
Note: The Agreement is in Australian Treaty Series 2003 No. 16 ([2003] ATS 16) and could in 2017 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).
Singaporean originating goods has the meaning given by subsection 153XD(1) of the Act.
Thai originating goods has the meaning given by subsection 153ZA(1) of the Act.
tobacco products has the meaning given by subsection 233BABAD(7) of the Act.
Trans‑Pacific Partnership originating goods has the meaning given by subsection 153ZKU(1) of the Act.
UAE originating goods has the meaning given by subsection 153ZSB(1) of the Act.
UK originating goods has the meaning given by subsection 153ZRB(1) of the Act.
(1) For subsection 30A(4) of the Act, this section sets out the information that must be included in a notice given by the master of a ship or the pilot of an aircraft requesting an exemption. (2) The notice must include the following information in relation to a voyage or flight: (a) the itinerary of the voyage or flight; (b) if the notice relates to a voyage of a ship—the name of the ship; (c) the registration number of the ship or aircraft; (d) the place of registration of the ship or aircraft; (e) the type and description of the ship or aircraft; (f) the name and address of the owner of the ship or aircraft; (g) if the ship or aircraft is under charter—the name and address of the charterer; (h) the name of the master of the ship or the pilot of the aircraft; (i) the name, date of birth and nationality of each member of the crew of the ship or aircraft. (3) The notice must include the following information about each traditional inhabitant who is to undertake the voyage or flight: (a) the name of the traditional inhabitant; (b) the place where the traditional inhabitant: (i) is to embark; and (ii) is to disembark. (4) The notice must include the following information about each person who is an employee mentioned in sub‑subparagraph 30A(4)(b)(ii)(B) of the Act: (a) the name of the person; (b) the name of the person’s employer; (c) the nationality of the person.
This is the Customs (International Obligations) Regulation 2015.
This instrument is made under the Customs Act 1901.
In this instrument:
AANZ originating goods has the meaning given by subsection 153ZKB(1) of the Act.
Act means the Customs Act 1901.
Agreement:
(a) in Division 2 of Part 3—has the meaning given by subsection 153ZA(1) of the Act; or
(b) in Division 3 of Part 3—has the meaning given by subsection 153ZIB(1) of the Act.
Australian originating goods:
(aa) in Division 1 of Part 3—has the meaning given by subsection 153XD(1) of the Act; or
(a) in Division 2 of Part 3—has the meaning given by subsection 153ZA(1) of the Act; or
(b) in Division 3 of Part 3—has the meaning given by subsection 153ZIB(1) of the Act; or
(c) in Division 4 of Part 3—has the meaning given by subsection 153ZJB(1) of the Act.
Certificate of Origin:
(c) in Division 4 of Part 3 and in relation to Chilean originating goods—has the meaning given by subsection 153ZJB(1) of the Act; or
(ca) in relation to Chinese originating goods—has the meaning given by subsection 153ZOB(1) of the Act; or
(cb) in relation to Indonesian originating goods—has the meaning given by subsection 153ZLK(1) of the Act; or
(d) in relation to Japanese originating goods—has the meaning given by subsection 153ZNB(1) of the Act; or
(e) in relation to Korean originating goods—has the meaning given by subsection 153ZMB(1) of the Act; or
(f) in relation to Malaysian originating goods—has the meaning given by subsection 153ZLB(1) of the Act; or
(fa) in relation to Peruvian originating goods—has the meaning given by subsection 153ZIM(1) of the Act; or
(g) in Division 2 of Part 3 and in relation to Thai originating goods—has the meaning given by subsection 153ZA(1) of the Act.
Chilean originating goods has the meaning given by subsection 153ZJB(1) of the Act.
Chinese originating goods has the meaning given by subsection 153ZOB(1) of the Act.
country of export has the meaning given by section 269T of the Act.
Declaration of Origin:
(aa) in relation to Pacific Islands originating goods—has the meaning given by subsection 153ZKL(1) of the Act; or
(a) in relation to Chinese originating goods—has the meaning given by subsection 153ZOB(1) of the Act; or
(ab) in relation to Hong Kong originating goods—has the meaning given by subsection 153ZPB(1) of the Act; or
(ac) in relation to Indonesian originating goods—has the meaning given by subsection 153ZLK(1) of the Act; or
(b) in relation to Malaysian originating goods—has the meaning given by subsection 153ZLB(1) of the Act.
economy in transition has the meaning given by section 269T of the Act.
Harmonized System:
(a) in Division 2 of Part 3—has the meaning given by subsection 153ZA(1) of the Act; or
(b) in Division 3 of Part 3—has the meaning given by subsection 153ZIB(1) of the Act; or
(c) in Division 4 of Part 4—has the meaning given by subsection 153ZJB(1) of the Act.
Hong Kong originating goods has the meaning given by subsection 153ZPB(1) of the Act.
Indian originating goods has the meaning given by subsection 153ZML(1) of the Act.
Indonesian originating goods has the meaning given by subsection 153ZLK(1) of the Act.
intergovernmental agreement means an agreement:
(a) to which the Commonwealth and the government of one or more foreign countries are parties; and
(b) that provides for the importation of goods of a class or classes specified in the agreement into Australia, and that country or those countries, on a temporary basis without payment of duty.
investigation period has the meaning given by section 269T of the Act.
Japanese originating goods has the meaning given by subsection 153ZNB(1) of the Act.
Korean originating goods has the meaning given by subsection 153ZMB(1) of the Act.
like goods has the meaning given by section 269T of the Act.
Malaysian originating goods has the meaning given by subsection 153ZLB(1) of the Act.
manufactured goods: see subsection 35(1).
origin certification document, in relation to Japanese originating goods, has the meaning given by subsection 153ZNB(1) of the Act.
Pacific Islands originating goods has the meaning given by subsection 153ZKL(1) of the Act.
Peruvian originating goods has the meaning given by subsection 153ZIM(1) of the Act.
principal manufacturer, in Division 3 of Part 3, has the meaning given by section 126AJA of the Act.
processed or treated goods: see subsection 35(2).
produce:
(a) in Division 2 of Part 3—has the meaning given by subsection 153ZA(1) of the Act; or
(b) in Division 3 of Part 3—has the meaning given by subsection 153ZIB(1) of the Act.
producer, in Division 4 of Part 3, has the meaning given by section 126AKA of the Act.
Prohibited Exports Regulations means the Customs (Prohibited Exports) Regulations 1958.
Prohibited Imports Regulations means the Customs (Prohibited Imports) Regulations 1956.
Proof of Origin:
(a) in relation to AANZ originating goods—has the meaning given by subsection 153ZKB(1) of the Act; or
(b) in relation to RCEP originating goods—has the meaning given by subsection 153ZQB(1) of the Act.
RCEP originating goods has the meaning given by subsection 153ZQB(1) of the Act.
relevant dumping duty means any of the following (within the meanings given by subsection 269T(1) of the Act):
(a) dumping duty;
(b) interim dumping duty;
(c) countervailing duty;
(d) interim countervailing duty.
relevant imported goods: see subsection 35(4).
safeguard goods has the meaning given by subsection 16A(7) of the Customs Tariff Act 1995.
SAFTA means the Singapore‑Australia Free Trade Agreement done at Singapore on 17 February 2003, as amended from time to time.
Note: The Agreement is in Australian Treaty Series 2003 No. 16 ([2003] ATS 16) and could in 2017 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).
Singaporean originating goods has the meaning given by subsection 153XD(1) of the Act.
Thai originating goods has the meaning given by subsection 153ZA(1) of the Act.
tobacco products has the meaning given by subsection 233BABAD(7) of the Act.
Trans‑Pacific Partnership originating goods has the meaning given by subsection 153ZKU(1) of the Act.
UAE originating goods has the meaning given by subsection 153ZSB(1) of the Act.
UK originating goods has the meaning given by subsection 153ZRB(1) of the Act.
(1) For subsection 30A(4) of the Act, this section sets out the information that must be included in a notice given by the master of a ship or the pilot of an aircraft requesting an exemption. (2) The notice must include the following information in relation to a voyage or flight: (a) the itinerary of the voyage or flight; (b) if the notice relates to a voyage of a ship—the name of the ship; (c) the registration number of the ship or aircraft; (d) the place of registration of the ship or aircraft; (e) the type and description of the ship or aircraft; (f) the name and address of the owner of the ship or aircraft; (g) if the ship or aircraft is under charter—the name and address of the charterer; (h) the name of the master of the ship or the pilot of the aircraft; (i) the name, date of birth and national
This is an opening excerpt, not the complete document.