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Commonwealth legislation
The Customs Regulation 2015 sets the operational rules under the Customs Act 1901 for how goods and people move across Australia’s borders, covering import/export procedures, customs officer duties and fees, warehouses, duty‑free operations, brokers, refunds and enforcement mechanisms.
It affects importers, exporters, travellers, carriers, duty‑free shops and brokers — shaping daily customs practice and the flow of trade and travel into and out of Australia.
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Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
This is the Customs Regulation 2015.
This instrument is made under the Customs Act 1901.
In this instrument:
Act means the Customs Act 1901.
AHECC: see subclause 1(2) of Schedule 3.
aircraft’s stores has the meaning given by section 130C of the Act.
alcoholic beverage: see section 95.
allowable factory cost: see subsection 112(8).
appointed, in relation to an airport, boarding station, port or wharf, means an airport, boarding station, port or wharf appointed under section 15 of the Act.
Australian Border Force has the same meaning as in the Australian Border Force Act 2015.
Australian National Flag means the Australian National Flag within the meaning of the Flags Act 1953.
Australia Travel Declaration, in relation to the importation of Subdivision AA goods by a person into Australia, means the digital declaration known by that name that is:
(a) submitted by the person in respect of that importation to the departmental system that processes such declarations; or
(b) if the person has submitted one or more subsequent declarations in respect of that importation—the most recently submitted declaration.
authorised Australia Post outlet means an outlet:
(a) owned and operated by Australia Post; or
(b) that is:
(i) licensed by Australia Post to a third party licensee; and
(ii) operated by a licensee or manager who meets the criteria for Gatekeeper accreditation of registration authorities.
Note: Gatekeeper is managed by the Australian Government Information Management Office.
broker’s licence has the meaning given by subsection 180(1) of the Act.
CAMS Manual of Motor Sport: see subclause 2(2) of Schedule 9.
child abuse material has the meaning given by subsection 233BAB(4) of the Act.
commencing day means the day this instrument commences.
Committee has the meaning given by subsection 180(1) of the Act.
contaminated petrol means petrol that has been contaminated by being mixed with another substance.
customs document means a document:
(a) given, issued or kept by the Department, or any officer, for the purposes of the Customs Acts; or
(b) produced or delivered to the Department, or any officer, for the purposes of the Customs Acts.
Note: Examples include a receipt, a certificate, a claim, an account, a book, a manifest, a declaration, an entry, an invoice, a licence, a security, a notice, a permit, a debenture, a report, an authority and a consent.
deductible administrative costs: see subsection 112(8).
departure area means a part of an airport or wharf that is set aside for the reception of relevant travellers who:
(a) have complied with the laws of the Commonwealth relating to the departure of persons for places outside Australia; and
(b) are yet to embark on an aircraft or ship for the relevant flight or relevant voyage concerned.
education institution has the same meaning as in the Student Assistance Act 1973.
gateway airport: see subsection 150A(3).
human embryo clone has the same meaning as in the Prohibition of Human Cloning for Reproduction Act 2002.
instalment period: see subsection 37(3).
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.
international airport means the following airports:
(a) Adelaide International Airport;
(b) Brisbane International Airport;
(c) Cairns International Airport;
(d) Coolangatta Airport;
(e) Darwin International Airport;
(f) Hobart International Airport;
(g) Melbourne International Airport;
(h) Perth International Airport;
(i) Sunshine Coast (Maroochydore) Airport;
(j) Sydney International Airport;
(k) Townsville Airport.
international flight:
(a) in the case of a person leaving Australia—has the same meaning as in section 96A of the Act; and
(b) in the case of a person entering Australia—has the same meaning as in section 96B of the Act.
international passenger cruise ship: see subsection 74(2).
international traveller: see subsection 150A(3).
inwards duty free shop has the same meaning as in section 96B of the Act.
mail‑order house: see subsection 24(4).
objectionable good: see subclause 1(2) of Schedule 7.
off‑airport duty free shop means an outwards duty free shop other than an on‑airport duty free shop.
on‑airport duty free shop means an outwards duty free shop located in a departure area of an airport.
outwards duty free shop has the same meaning as in section 96A of the Act.
overseas flight: see subsection 150A(3).
petrol includes:
(a) benzine, benzol, gasoline, naphtha and pentane; and
(b) any of the following that are dutiable under the Act:
(i) petroleum distillate;
(ii) shale distillate;
(iii) coal tar distillate; and
(c) any goods classified under the following tariff headings or subheadings:
(i) 2710.19.91;
(ii) 2710.19.92;
(iii) 2710.91.91;
(iv) 2710.91.92;
(v) 2710.99.91;
(vi) 2710.99.92;
(vii) 3403.11.10;
(viii) 3403.11.90;
(ix) 3403.19.10;
(x) 3403.19.90;
(xi) 3403.91.10;
(xii) 3403.91.90;
(xiii) 3403.99.10;
(xiv) 3403.99.90;
(xv) 3811.21.10;
(xvi) 3811.21.90;
(xvii) 3819.00.00.
place of export has the meaning given by subsection 154(1) of the Act.
Prohibited Exports Regulations means the Customs (Prohibited Exports) Regulations 1958.
Prohibited Imports Regulations means the Customs (Prohibited Imports) Regulations 1956.
proprietor:
(a) in relation to an outwards duty free shop—has the same meaning as in section 96A of the Act; and
(b) in relation to an inwards duty free shop—has the same meaning as in section 96B of the Act.
Reagent Chemicals document means the document known as the Reagent Chemicals: Specifications and Procedures, Tenth Edition, published by the American Chemical Society, as it exists on the commencing day.
relevant flight, in relation to a person who is a relevant traveller, means the international flight in relation to which the person is a relevant traveller.
relevant instalment period: see subsection 37(3).
relevant traveller:
(a) in the case of a person leaving Australia—has the same meaning as in section 96A of the Act; and
(b) in the case of a person entering Australia—has the same meaning as in section 96B of the Act.
relevant voyage, in relation to a person who is a relevant traveller, means the international voyage (within the meaning of section 96A of the Act) in relation to which the person is a relevant traveller.
ship’s stores has the meaning given by section 130C of the Act.
special processing area: see subsection 150A(3).
statutory function: see subsection 150A(3).
Subdivision AA goods has the meaning given by section 71AAAA of the Act.
tariff heading: see section 5.
tariff subheading: see section 5.
TCO has the meaning given by subsection 269B(1) of the Act.
tobacco products has the same meaning as in section 233BABAD of the Act.
viable material: see subclause 3(2) of Schedule 7.
warehouse licence has the meaning given by subsection 78(1) of the Act.
In this instrument: (a) a reference to a tariff heading or a tariff subheading is a reference to a heading or a subheading, as the case may be, in Schedule 3 to the Customs Tariff Act 1995; and (b) a reference to a tariff heading includes a reference to any tariff subheading listed under the heading in that Schedule.
(1) For paragraph (b) of the definition of Airport shop goods in subsection 4(1) of the Act, each of the following classes of goods is a class of airport shop goods for the purposes of section 96B of the Act: (a) alcoholic beverages; (b) tobacco products; (c) goods which are: (i) no more than $900 in value; and (ii) no more than 7 kilograms in weight; and (iii) no more than 56 centimetres long, 36 centimetres high and 23 centimetres deep. (2) However, each of the following goods is taken not to be in a class of airport shop goods: (a) alcoholic beverages that are not in sealed containers; (b) food or beverages which are able to be immediately consumed, other than: (i) commercially produced confectionery that is in sealed packaging; and (ii) alcoholic beverages in sealed containers; (c) fresh or dried fruits; (d) fresh or dried vegetables; (e) live plants; (f) fresh or dried cut flowers. (3) Subsection (1) applies regardless of whether the goods are local use goods within the meaning of subsection 270(5) of the Act.
(1) This section is made for the definition of Commonwealth aircraft in subsection 4(1) of the Act. (2) The ensign for an aircraft is: (a) for an aircraft in the service of the Australian Border Force—the flag prescribed by section 11; and (b) otherwise—the Australian National Flag. (3) The insignia for an aircraft is: (a) for an aircraft in the service of the Australian Border Force—the words “AUSTRALIAN BORDER FORCE” displayed in letters at least 150 millimetres high; and (b) for an aircraft in the service of the Australian Defence Force—the Australian Air Force roundel (displayed in any colour or combination of colours) that forms part of the flag: (i) appointed under section 5 of the Flags Act 1953 to be the ensign of the Australian Air Force; and (ii) known as the Royal Australian Air Force Ensign.
For the definition of Commonwealth ship in subsection 4(1) of the Act, the ensign for a ship is: (a) for a ship in the service of the Australian Border Force—the flag prescribed by section 11; and (b) for a ship in the service of the Royal Australian Navy—the ensign of the Royal Australian Navy; and (c) otherwise—the Australian National Flag.
For the definition of excise‑equivalent goods in subsection 4(1) of the Act, clause 1 of Schedule 1 prescribes goods.
For the definition of like customable goods in subsection 4(1) of the Act, clause 2 of Schedule 1 prescribes goods.
For section 14 of the Act, the flag is the Australian National Flag with the words AUSTRALIAN BORDER FORCE in bold, white letters between the Commonwealth Star and the lower part of the Southern Cross.
(1) For subsection 28(1) of the Act, officers are to be available to perform a function mentioned in an item in the following table, in the State or Territory, on the day, and during the hours, mentioned in the item.
<table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><thead><tr><td colspan="5" style="border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Days and hours for performing functions</span></p></td></tr><tr><td style="width:10.08%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td style="width:29.86%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Function</span></p></td><td style="width:20.02%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>State or Territory</span></p></td><td style="width:22%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Days</span></p></td><td style="width:18.04%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Hours</span></p></td></tr></thead><tbody><tr><td style="width:10.08%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:29.86%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Receiving electronic communications required or permitted to be made under Division</span><span> </span><span>3 or 4 of Part</span><span> </span><span>IV of the Act.</span></p></td><td style="width:20.02%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Every State or Territory</span></p></td><td style="width:22%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Every day</span></p></td><td style="width:18.04%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>All hours</span></p></td></tr><tr><td style="width:10.08%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:29.86%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Boarding or clearing aircraft at an international airport.</span></p></td><td style="width:20.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Every State or Territory</span></p></td><td style="width:22%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Every day</span></p></td><td style="width:18.04%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>All hours</span></p></td></tr><tr><td style="width:10.08%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:29.86%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Attendance for the examination of:</span></p><p class="Tablea"><span>(a) aircraft passengers’ baggage at an international airport; or</span></p><p class="Tablea"><span>(b) ship passengers’ baggage at an appointed port or appointed wharf.</span></p></td><td style="width:20.02%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Every State or Territory</span></p></td><td style="width:22%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-alig
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