Customs Regulations 1926

These regulations set out the detailed rules for moving goods across Australia's borders. Working alongside the Customs Act 1901, they cover everything from the paperwork required when a ship or plane arrives, to how much duty you pay on imported goods, to what you can buy at airport duty-free shops.

Who it affects: Anyone bringing goods into or sending goods out of Australia—including businesses importing products, online shoppers, airlines, shipping companies, customs brokers, and warehouse operators.

Key areas:

• Getting goods through Customs: The regulations specify exactly what information must be provided to Customs before a ship or aircraft arrives (within specific timeframes like 96 hours or 48 hours depending on the journey length), how cargo must be reported, and what forms or electronic systems to use.

• Paying duty (tax on imports): They set out when duty must be paid, how it's calculated based on the customs value of goods, and when you might get a refund—such as if goods are damaged before arrival or if you later export them (called a "drawback").

• Warehousing: Rules for licensed warehouses where goods can be stored without paying duty immediately, including fees ($7,000 to apply), security requirements, and what you can do with the goods while stored (like bottling spirits or re-packing).

• Detailed conditions for shops at airports selling goods to travellers leaving Australia, including sealed bag requirements, invoice systems, and restrictions on what can be sold to whom and when.