Customs Regulations 1926

1 Name of Regulations

These Regulations are the Customs Regulations 1926.

1A Interpretation

(1) In these Regulations, unless the contrary intention appears:

appointed, for a port or wharf, means appointed under section 15 of the Act.

commercial quantity of objectionable goods means 25 or more objectionable goods.

Customs flag means the flag prescribed by regulation 2 for the purposes of section 14 of the Act.

Food Standards Code means the Food Standards Code as in force on 14 April 1987 that was adopted by the National Health and Medical Research Council on 19 March 1987 and approved by the National Food Standards Council on 14 April 1987.

human embryo clone has the meaning given by section 8 of the Prohibition of Human Cloning for Reproduction Act 2002.

international airport means the following airports:

(a) Adelaide International Airport;
(b) Brisbane International Airport;
(c) Cairns International Airport;
(ca) Coolangatta Airport;
(d) Darwin International Airport;
(e) Hobart International Airport;
(f) Melbourne International Airport;
(g) Perth International Airport;
(h) Sydney International Airport.

objectionable good means a good, including a publication, to which:

(a) regulation 3 of the Customs (Prohibited Exports) Regulations 1958 applies; or
(b) regulation 4A of the Customs (Prohibited Imports) Regulations 1956 applies.

the Act means the Customs Act 1901.

viable material means living tissue and cells.

(2) In these Regulations, unless the contrary intention appears, a reference to a Form by number is a reference to the Form so numbered in Schedule 1.

1C Ensign and insignia (Act s 4)

(1) For the definition of Commonwealth aircraft in section 4 of the Act: (a) the Customs flag is the ensign for an aircraft in the service of Customs; and (b) the Australian National Flag is the ensign for any other aircraft; and (c) the word ‘CUSTOMS’, displayed in letters at least 150 millimetres high, is the insignia for an aircraft in the service of Customs; and (d) 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; is the insignia for an aircraft in the service of the Australian Defence Force. (2) For the definition of Commonwealth ship in section 4 of the Act: (a) the Customs flag is the ensign for a ship in the service of Customs; and (b) the ensign of the Royal Australian Navy is the ensign for a ship in the service of the Royal Australian Navy; and (c) the Australian National Flag is the ensign for any other ship.

1D Excise‑equivalent goods (Act s 4)

(1) For the definition of excise‑equivalent goods in subsection 4(1) of the Act, the goods classified under any of the following headings and subheadings are prescribed:

1E Like customable goods

(1) For the definition of like customable goods in subsection 4(1) of the Act, the goods classified under any of the following subheadings are prescribed:

2 Prescribed flag for the purposes of section 14 of the Act

For the purposes of section 14 of the Act the following flag is prescribed, namely, the Australian National Flag with the addition in the fly of the word ‘CUSTOMS’ in white in bold character.

3 Wharfs: security for the protection of revenue

(1) The owner of any wharf, or any person having the control of a wharf, in respect of which security has not been furnished at the commencement of this regulation shall, when required by the Collector, furnish security, for the protection of the revenue, in accordance with Form 67 or 68 as the case requires. (2) The security to be given in respect of a wharf shall be for such amount as the Regional Director for the State in which the wharf is situate deems necessary. (4) Any wharf‑owner, or person having the control of a wharf, who fails to comply with the provisions of this regulation shall be liable to a penalty not exceeding One hundred dollars, and such failure shall be good ground for the cancellation of the appointment of the wharf as a wharf within the meaning of the Customs Act 1901.

19 Working days and hours of business

(1) For the purposes of subsection 28(1) of the Act: (a) the working days of the Customs for the performance of a function mentioned in column 2 of an item in the following table are the days set out in column 3 of that item; and (b) the working hours of the Customs for the performance of the function on a day set out in column 3 of that item in the following table are the hours set out in column 4 of that item:

(2) In subregulation (1):

Customs place means:

(a) a place owned or occupied by Customs; or
(b) a port, airport or wharf that is appointed, and the limits of which are fixed, under section 15 of the Act; or
(c) a boarding station that is appointed under section 15 of the Act; or
(d) a place described in a depot licence that is granted under section 77G of the Act; or
(e) a place described in a licence for warehousing goods that is granted under subsection 79(1) of the Act; or
(f) a place that is approved, in writing, by the CEO as a place for the examination of international mail.

public holiday means a day that is observed as a public holiday at the place where the function is to be performed.

20 Rates of officers’ fees and travel expenses

(1) For paragraph 28(3)(a) of the Act, the rate of overtime fee is $43.35 per hour or part hour. (2) For paragraph 28(5)(a) of the Act, the rate of location fee is $40.10 per hour or part hour. (3) For paragraphs 28(3)(b) and (5)(b) of the Act, the rate of travel expense is: (a) for travel by taxi: (i) if Cabcharge is used—110% of the fare; or (ii) if Cabcharge is not used—the fare; or (b) for travel by motor vehicle other than taxi—58 cents for each kilometre; or (c) for travel by bus, aircraft, boat or train—the fare. (4) For paragraphs 28(3)(b) and (5)(b) of the Act, the whole of an accommodation allowance paid to the officer by Customs in order for the officer to perform the function at the place is a travel expense.

23 Prescribed places for the reception or manufacture of goods for export

Each of the following places shall be a prescribed place for the purposes of paragraphs 30(1)(d) and (e) of the Act: (a) a wharf or airport appointed in pursuance of section 15 of the Act; (b) a place appointed, in pursuance of any regulations made under the Act and the Commerce (Trade Descriptions) Act 1905, to be a place where goods intended for export may be inspected and examined; (c) a place for which a depot licence has been granted under section 77G of the Act.

23AAA Prescribed information: Torres Strait Treaty

For the purposes of subsection 30A(4) of the Act, a notice given by the master of a ship or the pilot of an aircraft, proposing to take that ship or aircraft, as the case may be, on a voyage or flight to which that subsection applies, shall set out the following information: (a) the itinerary of that 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) in respect of each member of the crew of the ship or aircraft: (i) the name; (ii) the date of birth; and (iii) the nationality; of that member and whether the member is the master of the ship or the pilot of the aircraft; (j) in respect of each traditional inhabitant who will be undertaking that voyage or flight: (i) the name; (ii) the place of embarkation; and (iii) the place of disembarkation; of that traditional inhabitant; (k) in respect of each employee of the Commonwealth, of Queensland or of Papua New Guinea or of an authority of the Commonwealth, of Queensland or of Papua New Guinea who will be undertaking that voyage or flight in connection with the performance of his or her duties: (i) the name; (ii) the name of the employer; and (iii) the nationality; of that employee.

25 Deposits by subscribers to Customs securities

(1) A subscriber to a Customs security may deposit with the Collector: (a) cash; (b) Commonwealth Bonds; (c) negotiable instruments approved by the Collector; or (d) any combination of cash, Bonds or negotiable instruments; of a value equal to the full amount of the liability stated in the security. (1AA) A requirement made under subsection 71DA(6) or 71DL(6) of the Act may be in accordance with Form 45AA. (1A) If, under subsection 71DA(6) or 71DL(6) of the Act, an officer has required the owner of goods to verify particulars shown in the import declaration or warehouse declaration that relates to the goods, a Collector may, before delivering the goods or giving an authority under section 71C or 71DJ of the Act to deal with the goods, take security from the owner in the manner set out in subregulations (1B) and (1C). (1B) The security is a cash payment of the amount that the Collector considers necessary for compliance with the Act and for the protection of the revenue of the Customs. (1C) If the Collector takes security from the owner of the goods, the Collector must enter into an agreement with the owner in the terms of Form 45A. (2) If the Collector obtains judgment against the subscriber in a suit upon the Customs Security the Collector may appropriate so much of the deposit as is sufficient to satisfy the judgment and costs. If the deposit is not sufficient to satisfy fully the judgment and costs the Collector may exercise all powers of enforcing the judgment by execution or otherwise to obtain payment of the balance remaining due under the judgment. (3) Whenever the right to appropriate a deposit arises under this regulation, the Collector may (if the deposit or any part thereof is not cash) dispose of the deposited Bonds or negotiable instruments or any of them by auction or private sale or otherwise in such manner as in his opinion is most favourable to the subscriber, and the net proceeds of such disposition shall for all the purposes of this regulation be deemed to have been a deposit of cash by the subscriber, and may be appropriated wholly or partly accordingly. (4) A certificate signed by the Collector stating the Bonds or negotiable instruments disposed of and the net proceeds of such disposition shall be proof of the matter stated. (5) Any portion of the deposit appropriated as aforesaid shall become the property of the Commonwealth absolutely. (6) When the Customs Security expires or is cancelled, discharged, released or satisfied, the subscriber shall be entitled to a return of so much (if any) of the deposit as shall not have been appropriated under this regulation. (7) When Bonds or negotiable instruments bearing interest are deposited under this regulation the subscriber shall be entitled to collect as it falls due and retain any interest payable thereon before the bonds or instruments are disposed of by the Collector under this regulation. (8) If any deposited Bonds or negotiable instruments are not payable to bearer the subscriber shall at the time of the deposit lodge with the Collector duly executed transfers or assignments thereof in such form as will enable the Collector to effectually dispose thereof, and shall at the request of the Collector execute any transfers or assignments the Collector may from time to time deem necessary or convenient to enable him to effectually dispose thereof.

26 Impending arrival reports: prescribed period

For subparagraphs 64(5)(b)(i) and (5A)(b)(i) of the Act, the prescribed period is 96 hours.

27 Impending arrival reports: specified period for certain kinds of journeys

For subparagraphs 64(5)(b)(ii) and (5A)(b)(ii) of the Act, the period mentioned in an item in the following table is specified for a journey of the kind mentioned in the item:

27A Impending arrival report for pleasure craft: prescribed number of days

For paragraph 64(5A)(a) of the Act, the prescribed number of days is 90.

28 Cargo reports: prescribed period

For subparagraph 64AB(8)(a)(i) of the Act, the prescribed period is 48 hours.

29 Cargo reports: specified period for certain kinds of journeys

For subparagraph 64AB(8)(a)(ii) of the Act, the following periods are specified: (a) for a journey that is likely to take 24 hours or more but less than 48 hours—24 hours; (b) for a journey that is likely to take less than 24 hours—12 hours.

30A Passenger reports: prescribed period

For paragraph 64ACA(5)(a) of the Act, the prescribed period is 96 hours.

30B Passenger reports: specified period for certain kinds of journeys

For paragraph 64ACA(5)(b) of the Act, the period mentioned in an item in the following table is specified for a journey of the kind mentioned in the item:

31 Prescribed manner of communication: subsection 64ACE(1) of the Act

(1) For subsection 64ACE(1) of the Act, the following manners of communication are prescribed: (a) for a documentary report of impending arrival under section 64 of the Act—delivery of the report by hand, post or fax; (b) for a documentary report of the arrival of a ship or aircraft under section 64AA of the Act—delivery of the report by hand or fax; (c) for a documentary report of stores and prohibited goods under section 64AAA of the Act—delivery of the report by hand or fax; (d) for a documentary report of cargo under section 64AB of the Act—delivery of the report by hand; (e) for a documentary report of passengers under section 64ACA of the Act—delivery of the report by hand, post or fax; (f) for a documentary report of crew under section 64ACB of the Act—delivery of the report by hand, post or fax. (2) An officer of Customs who receives a documentary report mentioned in subregulation (1) must promptly stamp it with the time when the officer received it.

31AAA Prescribed laws

For paragraph 64AF(5)(b) of the Act, the following laws of the Commonwealth are prescribed: (a) A New Tax System (Goods and Services Tax) Act 1999; (c) Australian Crime Commission Act 2002; (d) Australian Security Intelligence Organisation Act 1979; (da) Aviation Transport Security Act 2004; (e) Bankruptcy Act 1966; (f) Chemical Weapons (Prohibition) Act 1994; (g) Commerce (Trade Descriptions) Act 1905; (h) Copyright Act 1968; (i) Crimes Act 1914; (j) Crimes (Aviation) Act 1991; (k) Crimes (Hostages) Act 1989; (l) Crimes (Internationally Protected Persons) Act 1976; (m) Crimes (Ships and Fixed Platforms) Act 1992; (n) Crimes (Torture) Act 1988; (o) Criminal Code Act 1995; (p) Defence Act 1903; (q) Environment Protection and Biodiversity Conservation Act 1999; (r) Family Law Act 1975; (s) Financial Transaction Reports Act 1988; (t) Fisheries Management Act 1991; (u) Geneva Conventions Act 1957; (v) Migration Act 1958; (w) Narcotic Drugs Act 1967; (x) National Crime Authority Act 1984; (y) National Health Act 1953; (z) Olympic Insignia Protection Act 1987; (za) Passenger Movement Charge Collection Act 1978; (zb) Passports Act 1938; (zc) Proceeds of Crime Act 1987; (zd) Proceeds of Crime Act 2002; (ze) Protection of Movable Cultural Heritage Act 1986; (zf) Quarantine Act 1908; (zg) Therapeutic Goods Act 1989; (zh) Trade Marks Act 1995; (zi) any regulations made under any Act prescribed in this regulation.

31AA Further conditions attaching to registration as special reporter

(1) For section 67EH of the Act, if, after the commencement of this regulation: (a) a person is first registered as a special reporter in relation to low value cargo consigned from a particular mail‑order house; or (b) a person’s registration as such a special reporter is renewed; that first or renewed registration is subject to the further condition mentioned in subregulation (2). (2) If the person proposes to make an abbreviated cargo report covering an item of goods that the person has not previously informed Customs to be goods sold by the mail‑order house, the person must give Customs, at least 30 days before making the report, a description of the item in writing.

Note: For the definition of writing, see section 2B of the Acts Interpretation Act 1901.

(3) For subregulation (2), a description may include a print or photograph of the item.

31AB Goods exempt from import entry

For paragraph 68(1)(i) of the Act, goods are exempt from section 68 of the Act if the goods: (a) would, but for subsection 68(4) of the Act, be accompanied personal or household effects of a passenger, or a member of a crew, of a ship or aircraft; and (b) have a value not exceeding $250 or such other amount as is prescribed for subparagraph 68(1)(f)(iii) of the Act.

31AC Value of prescribed goods

For subparagraph 68(1)(f)(iii) of the Act, $1 000 is prescribed.

41 Information in relation to goods not requiring import entry or self‑assessed clearance declaration

If a Collector requires an owner of goods to provide information under subsection 71AAAB(1) of the Act: (a) the owner must provide the information in an approved form or an approved statement; and (b) the owner must provide the information required by that form or statement; and (c) the form or statement must be signed in the manner required by that form or statement; and (d) the completed approved form or approved statement must be given to a Collector.

41A Methods of communication of authority to deal with goods

For subsection 71AAAB(3) of the Act, the methods of communication for a decision under paragraph 71AAAB(2)(a) are: (a) for goods that are accompanied personal or household effects of a passenger, or a member of a crew, of a ship or aircraft—oral communication to the passenger or crew member; (b) for goods that are included in a consignment consigned by the Post Office of a foreign country to the Post Office of Australia—the release of the goods by a Collector for delivery to the addressee.

41B Goods excluded from being specified low value goods

For subsection 71AAAE(1) of the Act, the following goods are excluded from being specified low value goods: (a) goods reasonably required for disaster relief or for urgent medical purposes; (b) engines or spare parts that are unavailable in Australia and are urgently required for ships or aircraft, or for other machinery that serves a public purpose; (c) perishable food; (d) goods included in a consignment consigned by the Post Office of a foreign country to the Post Office of Australia; (e) goods that, but for subsection 68(4) of the Act, would be accompanied personal or household effects of a passenger, or a member of a crew, of a ship or aircraft; (f) goods that: (i) are exempt, under the Diplomatic Privileges and Immunities Act 1967, from customs duties, taxes and related charges or indirect tax that would be payable on the importation of the goods; and (ii) have a value not exceeding $250 or such other amount as is prescribed for subparagraph 68(1)(f)(iii) of the Act.

Note: Because of this regulation, the goods mentioned are Subdivision AA goods within the meaning of subsection 71AAAA of the Act.

41C Information to be included in authority to deal with specified low value goods

For paragraph 71AAAJ(1)(c) of the Act, an authority to deal with specified low value goods must set out the identifying number given by Customs to the self‑assessed clearance declaration relating to the goods.

42 Information to be included in authority to deal with goods

For paragraphs 71C(8)(c) and 71DJ(6)(c) of the Act, an authority to deal with goods must set out the identifying number given by Customs to the import declaration or warehouse declaration relating to the goods.

43 Prescribed period for the purposes of section 72 of the Act

(1) For the purposes of paragraph 72(1)(b) of the Act, the period prescribed is the period ending on: (a) except where paragraph (b) applies—the expiration of the day next following the day on which the goods referred to in that subsection were imported; or (b) if the first‑mentioned day in paragraph (a) is not, in relation to the receiving of an entry in respect of goods, a working day of the Customs—the expiration of the day next following that first‑mentioned day that is such a working day of the Customs. (2) For the purposes of paragraph 72(4)(b) of the Act, a period of 6 months is prescribed. (3) In subregulation (1), working day of the Customs has the same meaning as in regulation 19.

48 Conditions of depot licence—travelling expenses

(1) For subsection 77N(3) of the Act, travelling expenses are payable if the depot is more than 40 kilometres, by the most direct convenient route, from the nearest Customs office. (2) For subregulation (1), travelling expenses are: (a) for travel: (i) during the working hours mentioned in items 8 and 9 of the table to regulation 19—$40.10 for each hour or part of an hour; or (ii) outside the working hours mentioned in items 8 and 9 of the table to regulation 19—$43.35 for each hour or part of an hour; and (b) for travel: (i) by taxi: (A) if Cabcharge is used—110% of the fare; or (B) if Cabcharge is not used—the fare; or (ii) by motor vehicle other than taxi—58 cents for each kilometre; or (iii) by bus, aircraft, boat or train—the fare.

48A Transfer of depot licence

For subsection 77Z(2) of the Act, a depot licence may be transferred: (a) to the legal personal representative of a licence holder who dies; or (b) to the receiver of a company for which a receiver is appointed; or (c) to the administrator of a company for which an administrator is appointed under section 436A, 436B or 436C of the Corporations Law.

49 Security for compliance with Act and Regulations

Before a licence for a warehouse is granted, security shall be given to the satisfaction of the Collector.

49A Limitations on use of certain words in connection with businesses, premises etc

(1) No person shall, unless the holder of a warehouse licence, assume or use in connection with his trade, business, calling or profession any words which would reasonably lead to the belief that his trade, business, calling or profession is being carried on under any such licence.

Penalty: $250.

(2) Without limiting the preceding subregulation, any person who, not being the holder of an appropriate licence: (a) places, or suffers or permits to be placed, on the building in which he carries on his trade, business, calling or profession; or (b) uses in any advertisement or sign published or displayed in connexion with his trade, business, calling or profession; or (c) uses on any document, as a description of his trade, business, calling or profession; or (d) uses as the name or part of the name of any firm or company registered in Australia; the words ‘Bonded Warehouse’, ‘Bonded Store’, ‘Bond’, ‘Duty Free Shop’ or ‘Duty Free’ or any words so nearly resembling them as to be likely to deceive, whether alone or in conjunction with any other words, shall be deemed to be guilty of any offence against that subregulation. (3) In this regulation:

appropriate licence means:

(a) in relation to the words ‘Bonded Warehouse’, ‘Bonded Store’ or ‘Bond’, a warehouse licence; and
(b) in relation to the words ‘Duty Free Shop’ and ‘Duty Free’, a warehouse licence that authorizes the sale in the warehouse to which it relates of goods to relevant travellers.

relevant traveller has the same meaning as in section 96A of the Act.

warehouse licence has the same meaning as in Part V of the Act.

50 Warehouse licence fees—general

(1) In this regulation:

warehouse licence has the same meaning as in Part V of the Act.

year means a period of 12 months commencing on 1 July.

(2) For section 85 of the Act, and subject to regulation 50A, the fee for the grant of a warehouse licence that comes into effect on 1 July is $7 000. (2A) For section 85 of the Act, and subject to regulation 50A, the fee for the grant of a warehouse licence that comes into effect on a day other than 1 July is worked out using the following formula:

View image in the official source

where:

licence days are days in the year for which the licence will be in force.

(2B) For section 85 of the Act, and subject to regulation 50A, the fee for the renewal of a warehouse licence is $4 000.

Note: Regulation 50A relates to dual licensed places.

50A Warehouse licence fees—dual licensed places

(1) In this regulation:

dual licences means a warehouse licence granted under Part V of the Act and a manufacturer licence granted under the Excise Act 1901.

warehouse licence has the same meaning as in Part V of the Act.

(2) This regulation applies if a person is required to hold dual licences under section 105E of the Act and: (a) the place in respect of which a warehouse licence is to be granted is used primarily for the manufacture of excisable goods classified under item 10 of the Schedule to the Excise Tariff Act 1921; and (b) goods classified under any of the following headings and subheadings are used in the manufacture of those excisable goods:

50B Payment of warehouse licence fees

(1) In this regulation:

year means a period of 12 months commencing on 1 July.

(2) The fee mentioned in subregulation 50(2) or (2B), or the fee applied by paragraph 50A(6)(b), in respect of a licence that is granted or renewed for a year is payable: (a) in full on the first day of that year; or (b) by instalments, each of an amount equal to one‑quarter of the amount of the fee, on the first days of July, October, January and April, respectively, in that year; as the holder of the licence elects. (3) The fee mentioned in subregulation 50(2A) in respect of a licence that is granted for a period of less than 12 months in a year is payable in accordance with the table.

(4) The fee mentioned in subregulation 50A(4) is payable in full on the day on which the warehouse licence comes into effect.

51 Refund of fees for warehouse licences

(1) In this regulation:

instalment period means:

(a) the period of 3 months commencing on the day on which an instalment is to be paid under paragraph 50B(2)(b); or
(b) a period of time commencing on the day on which an instalment is to be paid under subregulation 50B(3).

(2) For subsection 85(4) of the Act, this regulation explains how to calculate a refund if a warehouse licence is cancelled. (3) Use the table if: (a) the licence fee was paid in instalments; and (b) an instalment relates to the instalment period during which the licence was cancelled.

(4) Use the table if the licence fee was paid in full for a year or a part of a year.

63 Application to sort, bottle, pack or re‑pack goods in a warehouse

(1) An application by an owner for permission, under section 92 of the Act, to sort, bottle, pack or re‑pack goods in a warehouse shall be in writing and shall set out a description of the goods and the manner in which it is proposed to sort, bottle, pack or re‑pack the goods. (2) The Collector may grant permission to sort, bottle, pack or re‑pack the goods in accordance with the application or in the manner specified in the permit. (3) In this regulation, a reference to a warehouse shall not be read as including a reference to a transit warehouse.

75 Reducing and bottling of spirits in bond

(1) The Collector may permit the owner of spirits, being spirits that have been imported in bulk and are in a warehouse other than a transit warehouse, to be reduced in strength, blended, bottled or canned in the warehouse for home consumption or for exportation in accordance with this regulation. (2) Where spirits are bottled or canned in a warehouse in accordance with a permission of the Collector to which this regulation applies, the owner of the spirits shall cause a label containing a true description of the spirits in the bottles or cans to be affixed to each of the bottles or cans. (3) Where imported spirits that have been bottled or canned in a warehouse are not removed from the warehouse immediately after they have been bottled or canned, the owner of the spirits shall cause the bottles or cans of spirits to be packed into outer containers each of which contains only bottles or cans, as the case may be, of a like capacity. (4) Where imported spirits of a particular strength are reduced in strength in a warehouse, the amount of duty that is payable on the entry of the reduced spirits for home consumption is an amount equal to the amount of duty that would be payable if a quantity of that imported spirits of that first‑mentioned strength equal to the quantity of those spirits that was used in the production of the reduced spirits were entered for home consumption without having been so reduced in strength. (5) Where imported spirit is blended in a warehouse with Australian spirit, duty is payable, on the entry of the blended spirit for home consumption: (a) in respect of the quantity of Australian spirit contained in the blended spirit—at the rate that would be applicable if the blended spirit were Australian spirit of a like kind; and (b) in respect of the quantity of imported spirit contained in the blended spirit—at the rate that would be applicable if the blended spirit were imported spirit of a like kind.

80 Delivery from warehouse

Warehoused goods dutiable at fixed rates may, subject to the provisions of section 99 of the Act, be cleared and delivered at original quantity and strength if the owner so desires.

92 Duty‑paid or free goods in warehouses

(1) Any goods remaining in a warehouse after payment of duty shall, so far as the Customs are concerned, remain at the risk of the owner, and the Customs shall not be liable in any way to any claim of any kind whatsoever in connexion therewith. Any such goods may, after due notice to the owner, be removed by the licensee on the order of the Collector. (2) No duty‑paid or free goods shall be received into any licensed warehouse without the special authority of the Collector.

93 Outwards duty free shops

(1) In this regulation and regulation 93A, unless the contrary intention appears:

departure area means a part of an airport or wharf that is set aside for the reception of relevant travellers:

(a) after the travellers have complied with the requirements of the laws of the Commonwealth relating to the departure of persons for places outside Australia; and
(b) before the travellers embark on an aircraft or ship for a relevant flight or relevant voyage.

duty free shop means an outwards duty free shop.

off‑airport duty free shop means a duty free shop that is not an on‑airport duty free shop.

on‑airport duty free shop means a duty free shop that is located in a departure area of an airport.

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 voyage, in relation to a person who is a relevant traveller, means the international voyage in relation to which the person is a relevant traveller.

(2) Words and phrases that are used in this regulation and in section 96A of the Act have, in this regulation, unless the contrary intention appears, the same respective meanings as in that section. (3) A Collector shall not give permission under subsection 96A(2) of the Act otherwise than upon the making, in accordance with this regulation, of an application for such permission. (4) An application for permission under subsection 96A(2) of the Act: (a) shall be made in writing; (b) shall relate to a single duty free shop; (c) shall specify: (i) the name of the proprietor of the duty free shop; (ii) the name of the duty free shop; and (iii) the address at which the duty free shop is situated; and (d) shall be lodged with a Collector for the place at which the duty free shop is situated. (5) The following matter is prescribed to be taken into account by a Collector when deciding whether to give permission under subsection 96A(2) of the Act, namely, whether the proprietor of the duty free shop in respect of which the permission is sought is likely to be able, in the event of permission being given, to comply with the conditions set out in paragraphs (7)(g), (h) and (j). (6) Permission under subsection 96A(2) of the Act shall have effect for such period, commencing on the day on which the permission is given, as the permission specifies. (7) Permission under subsection 96A(2) of the Act in relation to an off‑airport duty free shop is subject to the following conditions: (a) that the proprietor must not sell goods to a person who is in the shop unless: (i) the person is a relevant traveller; and (ii) the person has shown to the proprietor a ticket, or other document approved by a Collector under paragraph 96A(7)(b) of the Act, that shows that the person is entitled to make the relevant flight or relevant voyage; (b) that the proprietor must not enter into an agreement to sell goods to a person who is not in the shop unless: (i) the person is a relevant traveller; and (ii) the person has given, whether orally or in writing, to the proprietor the particulars of the intended exportation of the goods by the person required under subparagraph (e)(ii); and (iii) the agreement is subject to the condition that the sale takes place in the shop; (ba) that the proprietor must not deliver goods to a relevant traveller to whom the goods are sold under an agreement referred to in paragraph (b) unless the traveller has shown to the proprietor the ticket, or other document approved by a Collector under paragraph 96A(7)(b) of the Act, that confirms the particulars given to the proprietor under subparagraph (b)(ii); (c) that goods shall not be delivered from the duty free shop to a relevant traveller earlier than the commencement of the 60th day before the day on which, according to the ticket or other document shown to the proprietor under subparagraph (a)(ii) or the particulars given to the proprietor under subparagraph (b)(ii), the relevant flight or relevant voyage is to depart; (d) that goods shall not be delivered from the duty free shop to a relevant traveller unless they are enclosed in a package: (i) that is sealed in such a manner that the goods cannot be removed from it without the seal being broken; and (ii) the outside of which is clearly marked to show: (A) that it contains goods that were sold in a duty free shop; and (B) the name of that shop; and (iii) if the package is of a size that it may, in accordance with the conditions applicable to the carriage of the relevant traveller on the relevant flight or relevant voyage, be carried in the cabin of the aircraft or ship—that is transparent enough for the goods to be easily identified; (e) that, at the time of each sale of goods required to be sold in a sealed package at the duty free shop, the proprietor shall prepare, in triplicate, an invoice, being one of a series of sequentially numbered invoices, specifying: (i) the name and usual residential address of the relevant traveller; (ii) the following particulars of the intended exportation of the goods by the relevant traveller on the relevant flight or relevant voyage: (A) the date of departure; (B) the airport or wharf of departure; (C) in the case of a relevant flight—the number or other designation of the flight; (D) in the case of a relevant voyage—the name of the ship and the number or other designation of the voyage; (E) the number or other identification of the traveller’s ticket or similar travel document approved by the Collector for the purposes of paragraph 96A(7)(b) of the Act; (iii) a precise description of the goods, including: (A) the quantity, in figures, of each item of the goods and the total number, in words, of items on the invoice; and (B) the sale value, in figures, of each item or quantity of items; and (C) the total sales value of those items and quantities of items; being a description prepared in such a way as to make it impracticable to add other items to the description; (f) that, upon preparing an invoice in accordance with paragraph (e), the proprietor shall: (i) place one copy with the goods inside the package referred to in paragraph (d) and, where the package complies with subparagraph (d)(iii), position the copy so that the invoice may be read without the seal of the package being broken; (ii) place one copy in a waterproof envelope and attach that envelope securely to the outside of the package; and (iii) retain one copy in his own records; (g) subject to subregulation (7A), that, before the date of departure referred to in sub‑subregulation (e)(ii)(A), the proprietor shall, by telex or by such other means as are approved by a Collector, provide a Collector with the following information in relation to a sale from the duty free shop: (i) the name of the shop; (ii) the name of the relevant traveller; (iii) in relation to the relevant flight or relevant voyage: (A) the date and time of departure; and (B) in the case of a relevant flight—the number or other designation of the flight; and (C) in the case of a relevant voyage—the name of the ship and the number or other designation of the voyage; (iv) a full description of any item of the goods included in the sale having a sale value of $500 or more; (v) the total number of items of the goods included in the sale; (vi) the total number of packages of the kind referred to in paragraph (d) in which the goods included in the sale are packed; (vii) the total number of those packages that are, respectively: (A) packages to which subparagraph (d)(iii) applies; and (B) packages to which that subparagraph does not apply; (viii) the invoice numbers in respect of all invoices relating to the sale; (h) that the proprietor shall, in relation to each package referred to in paragraph (d) that is surrendered by the relevant traveller for carriage otherwise than in the cabin of the aircraft or ship, at the point of surrender: (i) cause the package to be examined with a view to ascertaining whether it remains sealed as specified in subparagraph (d)(i) and has not been tampered with; and (ii) where the package remains so sealed and has not been tampered with, cause the copy invoice referred to in subparagraph (f)(ii) to be removed from the package; (j) that the proprietor shall, in relation to each package referred to in paragraph (d) that is taken by the relevant traveller into a departure area, within that area: (i) cause the package to be examined with a view to ascertaining whether it remains sealed as specified in subparagraph (d)(i) and has not been tampered with; (ii) where the package remains so sealed and has not been tampered with, cause the copy invoice referred to in subparagraph (f)(ii) to be removed from the package; (k) that, where, upon the carrying out of the operations specified in paragraph (h) or (j), a discrepancy is detected, in that: (i) a package is no longer sealed as specified in subparagraph (d)(i) or has been otherwise tampered with; (ii) the invoice enclosed in the package does not correspond with the copy invoice (if any) that was attached to the package; (iii) an invoice required to be enclosed in, or a copy invoice required to be attached to, a package is not so enclosed or attached; or (iv) the goods enclosed in a package are not as specified in the invoice enclosed in, or the copy invoice (if any) that was attached to, the package; the proprietor shall cause to be given immediately to a Collector notice specifying: (v) the name of the relevant traveller; (vi) the following particulars of the intended exportation of the goods by the relevant traveller on the relevant flight or relevant voyage: (A) the date and time of the departure of the flight or voyage; (B) in the case of a relevant flight—the number or other designation of the flight; (C) in the case of a relevant voyage—the name of the ship and the number or other designation of the voyage; and (viii) the nature of the discrepancy; (m) that a relevant traveller to whom goods are sold in a duty free shop: (i) shall not remove, alter or otherwise interfere with, or suffer to be removed, altered or interfered with (except as required by this regulation), an invoice attached to the outside of a package pursuant to subparagraph (f)(ii); (ii) shall not, before the exportation of those goods, break the seals on, or otherwise tamper with the integrity of, the package in which those goods are enclosed or (except as authorized by or under the Act) suffer those seals to be broken or the integrity of the package to be otherwise tampered with; (iii) shall: (A) on surrendering a package containing those goods for carriage otherwise than in the cabin of an aircraft or ship; (B) on taking a package containing those goods into a departure area; present the package, sealed as specified in subparagraph (d)(i) and with the invoice attached as specified in subparagraph (f)(ii), to the proprietor or a servant or agent of the proprietor and permit the proprietor, or the servant or agent of the proprietor, as the case may be, to examine the package and to remove that invoice from it; (iv) if the relevant traveller does not export the goods on the relevant flight or the relevant voyage, must, not later than noon on the next working day of the duty free shop after the date specified in the invoice relating to the goods as the time for the departure of that flight or voyage (in this subparagraph called scheduled departure time), notify the proprietor accordingly, and: (A) if the relevant traveller intends to export the goods on a subsequent flight, being a flight departing not more than 48 hours after the scheduled departure time—notify the proprietor of that intention and, at the same time, provide the proprietor with the flight number or other designation, and particulars of the intended date and time of departure, of that flight; or (B) if the relevant traveller intends to export the goods on a subsequent voyage, being a voyage departing not more than 48 hours after the scheduled departure time—notify the proprietor of that intention and, at the same time, provide the proprietor with the name of the ship and voyage number or other designation, and particulars of the intended date and time of departure, of that voyage; or (C) if the relevant traveller does not intend to export the goods as mentioned in sub‑subparagraph (A) or (B), at the same time, notify the proprietor accordingly and, not later than the close of business of the duty free shop on the second working day of the shop after the scheduled departure time, return the goods to the shop; and (v) if, having notified the proprietor under sub‑ subparagraph (iv)(A) or (B) of his or her intention to export the goods on a flight or voyage after the relevant flight or voyage, the relevant traveller does not so export the goods: (A) not later than noon on the next working day of the duty free shop after the date of departure specified in the notification of intention, notify the proprietor that the goods have not been so exported; and (B) not later than the close of business of the duty free shop on the second working day after that specified date of departure, return the goods to the shop; (n) that within 21 working days of the duty free shop after the end of a month, the proprietor must lodge with a Collector a return setting out: (i) the name of the duty free shop; and (ii) the invoice number of each invoice: (A) prepared in accordance with paragraph (e) for goods delivered from the shop for export; and (B) that specifies under sub‑subparagraph (e)(ii)(A) a date of departure that is in the month; and (C) a copy of which has not been removed during the month in accordance with subparagraph (h)(ii) or (j)(ii); and (iii) the invoice number of each invoice: (A) prepared in accordance with paragraph (e) for goods delivered from the shop for export; and (B) that specifies under sub‑subparagraph (e)(ii)(A) a date of departure that is in the month; and (C) a copy of which has been removed during the month in accordance with subparagraph (h)(ii) or (j)(ii); and (D) in respect of which an electronic record has not been provided in accordance with subregulation (9); and (iv) in relation to an invoice referred to in subparagraph (ii) or (iii): (A) the particulars required to be set out in the invoice; and (B) the amount of customs duty payable in respect of the goods to which the invoice relates; and must pay to a Collector an amount equal to the sum of the amounts of customs duty specified in the return.

Note: See also regulation 93A.

(7A) Paragraph (7)(g) applies only if, in relation to a particular case, the Collector directs the proprietor to provide the information specified in that paragraph. (8) Permission under subsection 96A(2) of the Act in relation to an on‑airport duty free shop is subject to the following conditions: (a) that the proprietor must not sell goods to a person who is in the shop unless: (i) the person is a relevant traveller; and (ii) the person has shown to the proprietor a ticket, or other document approved by a Collector under paragraph 96A(7)(b) of the Act, that shows that the person is entitled to make the relevant flight; (aa) that the proprietor must not enter into an agreement to sell goods to a person who is not in the shop unless: (i) the person is a relevant traveller; and (ii) the person has given, whether orally or in writing, to the proprietor the particulars of the intended exportation of the goods by the person required under subparagraph (b)(ii) or (c)(i); and (iii) the agreement is subject to the condition that the sale takes place in the shop; (ab) that the proprietor must not deliver goods to a relevant traveller to whom the goods are sold under an agreement referred to in paragraph (aa) unless the traveller has shown to the proprietor the ticket, or other document approved by a Collector under paragraph 96A(7)(b) of the Act, that confirms the particulars given to the proprietor under subparagraph (aa)(ii); (b) that, at the time of each sale of goods at the duty free shop, where the purchaser is a relevant traveller who is the pilot or a member of the crew of an aircraft, the proprietor shall prepare, in duplicate, an invoice, being one of a series of sequentially numbered invoices, specifying: (i) the name and usual residential address of the relevant traveller; (ii) the following particulars of the intended exportation of the goods by the relevant traveller: (A) the date of departure; (B) the airport of departure; (C) the flight number or, where inapplicable, other designation; in respect of the relevant flight; and (iii) a precise description of the goods, including: (A) the quantity, in figures, of each item of the goods; and (B) the sale value, in figures, of each item or quantity of items; and (C) the total sales value of those items and quantities of items; being a description prepared in such a way as to make it impracticable to add other items to the description; (c) that, at the time of each sale of goods at the duty free shop, where the purchaser is a relevant traveller who is a passenger on an aircraft, the proprietor shall prepare, in duplicate, an invoice, being one of a series of sequentially numbered invoices, specifying: (i) the following particulars of the intended exportation of the goods by the relevant traveller: (A) the date of departure; (B) the flight number or, where inapplicable, other designation; in respect of the relevant flight; and (ii) a precise description of the goods, including: (A) the total sales value of those items and quantities of items; and (B) the quantity, in figures, of each item; and (C) the sale value, in figures, of each such item or quantity of items; being a description prepared in such a way as to make it impracticable to add other items to the description; (d) that, upon preparing an invoice pursuant to paragraph (b) or (c), the proprietor shall: (i) place 1 copy with the goods that are to be delivered to the relevant traveller; and (ii) retain the other copy or copies, as the case requires, in his own records. (9) For the purpose of paragraph 96A(10)(b) of the Act, in relation to the proprietor of an off‑airport duty free shop: (a) the way for the proprietor to provide proof to the Collector in relation to goods of a kind mentioned in that paragraph is by providing an electronic record of the invoice numbers of copy invoices removed, in accordance with subparagraph (7)(h)(ii) or (7)(j)(ii), from the package of the goods; and (b) the time within which the proprietor must provide that proof to the Collector is 10 working days of the duty free shop after the date of departure of the relevant traveller. (10) Within 21 working days of the duty free shop after the end of a month, the proprietor must produce a computer generated list in an approved form setting out the invoice number of each invoice: (a) that specifies under sub‑subparagraph (7)(e)(ii)(A) a date of departure that is in the month; and (b) a copy of which has been removed during the month in accordance with subparagraph (7)(h)(ii) or (7)(j)(ii); and (c) in respect of which an electronic record has been provided in accordance with subregulation (9). (11) Permission under subsection 96A(2) of the Act in relation to a duty free shop, being either an off‑airport duty free shop or an on‑airport duty free shop, is subject to the condition that the proprietor, and servants and agents of the proprietor, shall not enter into an arrangement with a relevant traveller pursuant to which goods delivered to that relevant traveller under that permission are: (a) to be transferred to the proprietor, or any servant or agent of the proprietor, upon the return of the relevant traveller to Australia; or (b) to remain with the proprietor or any servant or agent of the proprietor. (12) The grounds on which a Collector may, under subsection 96A(13) of the Act, revoke a permission given under subsection 96A(2) of the Act are the following grounds: (a) that a condition to which the permission is subject, being a condition required to be complied with by the proprietor of the duty free shop to which the permission relates or by his servants or agents, has not been so complied with; (b) that revocation of the permission is, for any other reason, necessary for the protection of the revenue or otherwise to ensure compliance with the Customs Acts. (13) The revocation by a Collector, under subsection 96A(13) of the Act, of a permission given under subsection 96A(2) of the Act shall be effected by notice in writing, which shall include the notice referred to in subsection 96A(14) of the Act, served on the person to whom the permission was given. (14) A relevant traveller to whom goods are sold in an outwards duty free shop must, at or before the time of delivery of the goods, sign a recognition, in an approved form, of the traveller’s obligations concerning the export of the goods.

93A Interim sealed bag arrangements for liquids, aerosols, gels, creams and pastes from 31 March 2007

(1) This regulation applies if: (a) on or after 31 March 2007, a person purchased a liquid, aerosol, gel, cream or paste (a LAG product) as a duty free item at an off‑airport duty free shop; and (b) the delivery and export of the LAG product was the subject of a permission under subsection 96A(2) of the Act; and (c) the permission was subject to a condition set out in: (i) paragraph 93(7)(h), (j), (k) or (n); or (ii) subparagraph 93(7)(m)(i), (ii) or (iii); and (d) the person dealt with the LAG product in accordance with an arrangement (known as an “interim sealed bag arrangement”) that: (i) was administered by the Australian Taxation Office and the Australian Customs Service or the Australian Customs and Border Protection Service on or after 31 March 2007; and (ii) was consistent with the requirements of Subdivision 4.1.1A of the Aviation Transport Security Regulations 2005, as in force on 30 September 2007. (2) The delivery and export of the LAG product is taken to have complied with the conditions in subregulation 93(7).

94 Declaration in respect of airport shop goods

(1) Subject to subregulation (1A), each of the following classes of goods is declared to be a class of airport shop goods for section 96B of the Act (whether or not the goods are local use goods): (a) alcoholic beverages; (b) tobacco products; (c) goods which have all of the following characteristics: (i) no more than $900 in value; (ii) no more than 7 kg in weight; (iii) no more than 56 cm in length, 36 cm in height and 23 cm in depth. (1A) For subregulation (1), 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 and beverages which are capable of immediate consumption, other than commercially produced confectionery in sealed packaging and alcoholic beverages in sealed containers; (c) fresh or dried fruits; (d) fresh or dried vegetables; (e) live plants; (f) fresh or dried cut flowers. (2) In subregulation (1), local use goods has the same meaning as in section 270 of the Act.

95 Inwards duty free shops

(1) In this regulation, unless the contrary intention appears:

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.

(2) Words and phrases that are used in this regulation and in section 96B of the Act have, in this regulation, unless the contrary intention appears, the same respective meanings as in that section. (3) A Collector shall not give permission under subsection 96B(3) of the Act otherwise than upon the making, in accordance with this regulation, of an application for such permission. (4) An application for permission under subsection 96B(3) of the Act: (a) shall be made in writing; (b) shall relate to a single inwards duty free shop; (c) shall specify: (i) the name of the proprietor of the inwards duty free shop; (ii) the name of the inwards duty free shop; and (iii) the location of the airport at which the duty free shop is situated; and (d) shall be lodged with a Collector for the State or Territory in which the inwards duty free shop is situated. (5) The following circumstances are prescribed as circumstances in which permission may be given by a Collector under subsection 96B(3) of the Act, namely: (a) that the applicant is the holder of a warehouse licence within the meaning of Part V of the Act authorising the sale of airport shop goods at an inwards duty free shop; and (b) that the applicant has been granted a lease or licence and an authority to trade under the Airports (Business Concessions) Act 1959 for the operation of an inwards duty free shop on land within the airport. (6) Permission under subsection 96B(3) of the Act shall have effect for such period, commencing on the day on which the permission is given, as the permission specifies. (7) Permission under subsection 96B(3) of the Act in relation to an inwards duty free shop is subject to the following conditions: (a) that the proprietor must not sell goods to a person who is in the shop unless: (i) the person is a relevant traveller; and (ii) the person has shown to the proprietor a ticket, or other document, that shows that the person has arrived in Australia on an international flight; (aa) that the proprietor must not enter into an agreement to sell goods to a person who is not in the shop unless: (i) the person is, or intends to be, a relevant traveller; and (ii) the person has given, whether orally or in writing, to the proprietor the date of the person’s arrival or intended arrival in Australia, and the flight number or other designation of the international flight on which the person arrived or intends to arrive; and (iii) the proprietor has informed the person of the following: (A) the amounts of alcoholic liquor and tobacco products that may be entered for home consumption by a relevant traveller free of duties of Customs; (B) the conditions (if any) with which, for the purposes of the Customs Acts, a relevant traveller is to comply in relation to the purchase of goods at the shop; and (iv) the agreement is subject to the condition that the sale takes place in the shop; (ab) that the proprietor must not deliver goods to a relevant traveller to whom the goods are sold under an agreement referred to in paragraph (aa) unless the traveller has shown to the proprietor the ticket, or other document, that confirms the information given to the proprietor under subparagraph (aa)(ii); (b) that the proprietor, and servants and agents of the proprietor, shall not enter into an arrangement with a relevant traveller pursuant to which goods delivered to that relevant traveller under that permission are: (i) to be transferred to the proprietor, or any servant or agent of the proprietor, after the relevant traveller has cleared customs; or (ii) to remain with the proprietor or any servant or agent of the proprietor; (c) that the proprietor shall, with reasonable prominence and in numbers sufficient to give reasonable notice to relevant travellers of the matters so stated, display in the inwards duty free shop signs in a form authorised in writing by a Collector for the purposes of this provision that state clearly: (i) the amounts of alcoholic liquor and tobacco products that may be entered for home consumption by a relevant traveller free of duties of Customs; and (ii) the conditions (if any) with which, for the purposes of the Customs Acts, a relevant traveller is to comply in relation to the purchase of goods at the shop; (d) that, if confectionery is sold in the inwards duty free shop, the proprietor must display, with reasonable prominence and in numbers sufficient to give reasonable notice to relevant travellers, signs that state clearly: The confectionery you have purchased from this outlet has been approved for entry to Australia by Quarantine and does not need to be declared on your incoming passenger card. However, please remember you must declare any other items of food or anything which you can eat, which you have purchased before arriving in Australia. (8) The grounds on which a Collector may, under subsection 96B(12) of the Act, revoke a permission given under subsection 96B(3) of the Act are the following grounds: (a) that a condition to which the permission is subject, being a condition required to be complied with by the proprietor of the inwards duty free shop to which the permission relates or by his servants or agents, has not been so complied with; (b) that revocation of the permission is, for any other reason, necessary for the protection of the revenue or otherwise to ensure compliance with the Customs Acts; (c) that any of the following, namely, a lease, licence or authority to trade, granted under the Airports (Business Concessions) Act 1959 has expired or been cancelled. (9) The revocation by a Collector, under subsection 96B(12) of the Act, of a permission given under subsection 96B(3) of the Act shall be effected by notice in writing, which shall include a statement of the reasons for the revocation, served on the person to whom the permission was given.

95AA Permitting goods to leave warehouse

For paragraph 99(3)(c) of the Act, the goods mentioned in Schedule 1AAA are prescribed.

95AB Notices to Customs by holder of warehouse licence

(1) For subsection 102A(1) of the Act, the goods mentioned in Schedule 1AAA are prescribed. (2) For subsection 102A(2) of the Act: (a) the time at which the period begins is the time 24 hours before the estimated time of release of the goods; and (b) the time at which the period ends is the time immediately before the goods are released. (3) For subsection 102A(3) of the Act, the prescribed period is 3 hours after the return of the goods.

95AC Particulars about persons who enter a cargo terminal

For subsection 102CE(3) of the Act, the particulars prescribed in relation to a record of a person’s entry to a cargo terminal are: (a) the person’s full name; and (b) the time and date the person enters the terminal; and (c) the time and date the person leaves the terminal; and (d) if the person enters the terminal using an electronic access card—the following: (i) the type of electronic access card used by the person (for example, a transport security identification card); (ii) the unique identifier assigned to the electronic access card used by the person; and (e) if the person enters the terminal other than by using an electronic access card—the following: (i) the form of identification used by the person on entering the terminal (for example, a transport security identification card, driver’s licence or passport); (ii) the unique identifier on the identification used by the person (for example, the transport security identification card number, driver’s licence number or passport number); (iii) the name of the person at the terminal who sighted the identification used in relation to the person’s entry to the terminal; (iv) if the person entering the terminal is visiting a person at the terminal—the name of the person being visited by the person entering the terminal.

95A Customable beverages

(1) For paragraph (b) of the definition of customable beverage in section 103 of the Act, goods classified under any of the following subheadings are prescribed:

2204.10.23 2204.10.29 2204.10.83

2204.10.89 2204.29.30 2204.29.90

2205.90.30 2205.90.90 2206.00.52

2206.00.59 2206.00.62 2206.00.69

2206.00.92 2206.00.99 2207.10.00

2208.20.10 2208.20.90 2208.30.00

2208.40.00 2208.50.00 2208.60.00

2208.70.00 2208.90.20 2208.90.90.

(2) In this regulation:

subheading means a subheading mentioned in Chapter 22 of Schedule 3 to the Customs Tariff Act 1995.

96 Volume prescribed for the purposes of paragraph 105(2)(a) of the Act: containers containing whisky

For the purposes of paragraph 105(2)(a) of the Act, a volume of 300 litres is prescribed in respect of containers that contain whisky, described in the Schedule to the Excise Tariff Act 1921, all of which is for use as an aromatic in the production in Australia of wine cocktail, vermouth, flavoured wine or wine aperitif described in paragraph 8 of Part P4 of the Food Standards Code.

96A Prescribed ships (Act s 106A)

(1) For section 106A of the Act, the kind of ships prescribed is international passenger cruise ships. (2) In this regulation:

international passenger cruise ship means a ship that:

(a) has sleeping facilities for at least 100 persons (other than crew members); and
(b) is being used to provide a service of sea transportation of persons from a place in Australia to a place outside Australia that:
(i) is provided in return for a fee payable by persons using the service; and
(ii) is available to the general public.

96B Notices—service and receipt

(1) For subsections 112BB(1) and (2) of the Act, this regulation sets out: (a) methods for giving a notice to a person; and (b) the time at which the person is taken to have received a notice using the method. Given personally (2) The notice may be given to the person: (a) at the last address notified to the Minister for the purpose of receiving notices; and (b) by a person authorised by the Minister for this subregulation; and (c) either: (i) by giving it to the person; or (ii) by giving it to a person who appears to work at that address in a management or executive position. (3) The person is taken to have received the notice under subregulation (2) at the time at which it is given to the person. Sent by registered mail (4) The notice may be posted by registered mail to the person at the postal address last notified to the Minister for the purpose of receiving notices. (5) The person is taken to have received the notice under subregulation (4): (a) if the notice was posted from a place in Australia to an address in Australia—7 business days (at the place from which it was sent) after the date of the notice; or (b) in any other case—21 days after the date of the notice. Faxed, emailed or sent by other electronic means (6) If the person has notified to the Minister a fax number, email address or other electronic address, for the purpose of receiving notices, the notice may be: (a) faxed to the person at the fax number last notified to the Minister for that purpose; or (b) sent to the person at the email address last notified to the Minister for that purpose; or (c) sent to the person by any other electronic means to the electronic address last notified to the Minister for that purpose. (7) The person is taken to have received the notice under subregulation (6) at the end of the day (in the person’s location) that it was sent or, if that day is not a business day, at the end of the next business day.

97 Entry of goods for export

(1) Goods of the following kinds are prescribed for paragraph 113(2)(b) of the Act: (a) dutiable goods on which the duty is unpaid; (b) excisable goods within the meaning of the Excise Act 1901 on which the excise duty is unpaid; (c) goods for which a person intends to claim a drawback of duty or a drawback of excise duty under the Excise Act 1901. (3) Goods (other than petroleum products supplied for use as fuel to provide locomotive power) that are aircraft’s stores, within the meaning of Part VII of the Act, are prescribed for the purposes of paragraph 113(2)(f) of the Act if: (a) the goods are supplied to aircraft (whether or not engaging in international flights) by a person whose business includes providing stores for aircraft engaging in international flights in accordance with an international airline licence issued under the Air Navigation Regulations; and (b) the goods would be: (i) dutiable goods if entered for home consumption under subsection 68(1) of the Act; or (ii) excisable goods within the meaning of the Excise Act 1901 if entered for home consumption under subsection 58(1) of that Act; and (c) the condition specified in paragraph (5)(a) is satisfied in respect of the goods. (4) Goods that are aircraft’s stores or ship’s stores, within the meaning of Part VII of the Act, are prescribed for the purposes of paragraph 113(2)(f) of the Act if: (a) the goods are a petroleum product supplied for use as fuel to provide locomotive power, and the conditions specified in subregulation (5) are satisfied in respect of the goods; or (b) the goods are not: (i) goods specified in subregulation (3) or paragraph (a); or (ii) goods that would be dutiable goods if entered for home consumption under subsection 68(1) of the Act; or (iii) goods that would be excisable goods within the meaning of the Excise Act 1901 if entered for home consumption under subsection 58(1) of that Act; and the condition specified in paragraph (5)(a) is satisfied in respect of the goods. (4A) Goods that are live animals are prescribed for subsection 113(2A) of the Act if: (a) the export is not for a commercial reason; and (b) the animal is exported as part of the accompanied or unaccompanied personal effects of the owner of the animal; and (c) the owner is a passenger in: (i) the ship or aircraft in which the animal is travelling; or (ii) a ship or aircraft travelling to the same final destination as the animal within a reasonable time before or after the export of the animal; and (d) the export of the animal does not require a permission (however described) under an Act or an instrument made under an Act, other than the Export Control Act 1982. (5) The following are the conditions referred to in this regulation: (a) at all reasonable times the owner of the goods must make available to an officer for examination records that show details of the receipt, use and disposal of the goods; (b) a return in an approved form or approved statement in respect of the goods must be lodged with Customs by the owner of goods within 7 days of the end of each month.

97A Refusal to accept or deal with export declaration

For subsection 114(8) of the Act, Customs may refuse to accept or deal with an export declaration if: (a) the intended day of exportation notified in the declaration is more than 6 months after the declaration is communicated to Customs; or (b) any of the information required by an approved form under subsection 114(3) of the Act or approved statement under subsection 114(4) of the Act is not given in the declaration.

98 Export entry advices under section 114C of the Act

(1) If an export declaration for goods has been communicated to Customs electronically, the export entry advice for the goods under subsection 114C(1) of the Act must be given electronically or, if not able to be given electronically, in documentary form. (2) If an export declaration for goods has been communicated to Customs in documentary form, the export entry advice for the goods under subsection 114C(1) of the Act may be given: (a) by the delivery of the advice by an officer to the person who made the declaration; or (b) by making the advice available for collection during business hours at a place within a Customs office that has been allocated to the person who made the declaration for collection of documents from Customs; or (c) by transmitting the advice by facsimile transmission to a facsimile number nominated on the declaration by the person who made the declaration; or (d) by posting the advice by pre‑paid post to the postal address (which may be a post office box number) nominated on the declaration by the person who made the declaration. (3) An export entry advice must contain: (a) the export entry advice number by which the advice can be identified; and (b) the identifying reference, specified in the export declaration to which the advice relates, of the person communicating the export declaration to Customs; and (c) if the advice is a refusal to provide an authority to export the goods, an ‘error’ message.

98A Particulars about goods for export (Act s 114E)

(1) For subparagraph 114E(1)(a)(i) of the Act: (a) the prescribed particulars are as follows: (i) the relevant export entry advice number; (ii) the Australian Business Number, or the number allocated by Customs, that identifies the shipping line or airline that will be used to export the goods; (iii) if a submanifest number has been allocated by Customs for the goods—the submanifest number; (iv) if the goods are transhipped goods—the number allocated by Customs to the goods; (v) if the goods are to be consigned by ship—the international vessel identification number and the number of the voyage on which the goods will be exported; (vi) if the goods are to be exported in a container and consigned by ship—the number of the container; (vii) if the goods are to be consigned by ship but not in a container—the voyage booking reference or the bill of lading reference; (viii) if the goods are to be consigned by air—the number or reference of the air waybill on which the goods are listed and the flight number of the aircraft on which the goods will be exported; and (b) the prescribed manner of giving the prescribed particular to the deliveree is in writing. (2) For paragraph 114E(1)(b) of the Act: (a) the prescribed particulars are: (i) the Australian Business Number, or the number allocated by Customs, that identifies the shipping line or airline on which the goods will be exported; and (ii) if the goods are entered for export—the export entry advice number; and (iii) if a submanifest number for the goods has been allocated by Customs—the submanifest number; (iv) if the goods are transhipped goods—the number allocated by Customs to those goods; and (v) if the goods meet the description of an item in Schedule 1AAB and: (A) for goods that meet the description in any of items 1 to 6 and have not been entered for export—the code mentioned in the item; or (B) for goods that meet the description in item 7 and have been entered for export—the code mentioned in the item; and (vi) if the goods are described in paragraph 113(2)(a) or 113(2)(b) of the Act and there is no submanifest number for them—a description of the goods, the name of the owner of the goods and the country that is the final destination of the goods; and (vii) if the goods are to be exported in a container and consigned by ship—the number of the container; and (viii) if the goods are to be consigned by ship but not in a container—the voyage booking reference or the bill of lading reference; and (ix) if the goods are to be consigned by ship—the international vessel identification number and the number of the voyage on which the goods will be exported; and (x) if the goods are to be consigned by air—the number or reference of the air waybill on which the goods are listed and the flight number of the aircraft on which the goods will be exported; and (b) the prescribed manner of giving the prescribed particular to the deliveree is in writing. (3) For paragraph 114E(1)(c) of the Act, the prescribed period is 3 hours. (4) For subsection 114E(5) of the Act, all goods are prescribed except the goods mentioned in Schedule 1AAC.

98B Notices to Customs by person receiving goods (Act s 114F)

(1) For subsection 114F(1) of the Act, the airport on Horn Island is excluded from the application of section 114F of the Act. (2) For subsection 114F(1A) of the Act, the prescribed period is identified in the following table.

(3) For subsection 114F(4) of the Act, all goods are prescribed except the goods mentioned in Schedule 1AAC.

98C Consolidation of certain goods for export (Act s 117AA)

(1) For section 117AA of the Act: (a) a place described in a depot licence granted under section 77G of the Act for the packing of goods that are subject to the control of Customs under section 30 of the Act into receptacles for export is prescribed; and (b) the goods mentioned in Schedule 1AAA are prescribed. (2) For subsection 117AA(2) of the Act, the prescribed period is 3 hours. (3) For subsection 117AA(4) of the Act, the prescribed period is 3 hours.

98D Application for Certificate of Clearance—prescribed information (Act s 118)

For subsection 118(3) of the Act, the following information is prescribed: (a) a unique identifier assigned to the application by the person communicating it, being an identifier that, if the application is a second or subsequent application for a Certificate of Clearance for a single departure, indicates that fact; (b) the Australian Business Number, or the number allocated by Customs, that identifies the person communicating the application; (c) whether the application relates to the departure of: (i) a ship; or (ii) an aircraft; (d) the code allocated by Customs (if any) to identify the place from which the ship or aircraft will depart; (e) if the application relates to a ship: (i) the Australian Business Number, or the number allocated by Customs, that identifies the operator for the voyage; and (ii) the international vessel identification number of the ship; and (iii) the voyage number; (f) if the application relates to an aircraft: (i) the code allocated by the International Air Transport Association to identify the operator for the flight; and (ii) the flight number assigned by the airline to identify the flight; (g) the code (UN/LOCODE) allocated by the United Nations Economic Commission for Europe that identifies the first destination port or airport of the ship or aircraft (whether or not in Australia); (h) the intended date of departure of the ship or aircraft; (i) the intended time of departure of the ship or aircraft.

98E Certificate of Clearance—certain ships and aircraft (Act s 118A)

For subsection 118A(1) of the Act, a ship or aircraft is specified if: (a) it is not carrying any goods, other than goods prescribed by regulation 100; and

Note: The goods prescribed by regulation 100 are stores, ballast, certain accompanied baggage and the like.

(b) it is not a ship or aircraft in respect of which, on its last voyage to Australia from a place outside Australia, a report of cargo was required under section 64AB of the Act from:
(i) in the case of a ship—the master or owner; or
(ii) in the case of an aircraft—the pilot or owner.

99 Documentary communication and withdrawal of export entries

(1) A document referred to in subsection 119D(1) of the Act may be sent to the relevant officer in accordance with that subsection: (a) if the document is a documentary export entry—by giving the document to a person employed at an authorised Australia Post outlet, for delivery to Customs; or (b) if the document is a documentary withdrawal of an export entry—by: (i) transmitting the document to Customs by fax at a fax number specified by Customs for the purpose; or (ii) posting the document by pre‑paid post to a postal address specified by Customs for the purpose. (2) An officer referred to in subsection 119D(1) of the Act who receives a document of a kind referred to in that subsection must promptly apply to the document a stamp denoting the time when the officer received it. (3) A document to which a stamp has been applied under subregulation (2) is taken, for the purposes of subsection 119D(1) of the Act, to have been communicated to Customs at the time of receipt denoted by the stamp. (4) In this regulation, authorised Australia Post outlet means an outlet: (a) owned and operated by Australia Post; or (b) licensed by Australia Post to a third party licensee, and operated by a licensee or manager who meets the ‘Gatekeeper’ criteria for accreditation of registration authorities managed by the Australian Government Information Management Office.

Note 1: A list of Australia Post outlets that operate the ‘Gatekeeper’ system may be found at http://www.customs.gov.au.

Note 2: Information about the ‘Gatekeeper’ system may be found at the following website in the document “Gatekeeper Criteria for Accreditation of Registration Authorities”:

Note: http://www.agimo.gov.au/infrastructure/gatekeeper/accreditation.

100 Shipment of goods

(1) Goods of the following kinds are prescribed for the purposes of section 120 of the Act: (a) stores in respect of which a Collector has granted approval under subsection 129(1) of the Act; and (b) ship’s ballast approved by an officer doing duty in respect of the granting of Certificates of Clearance; and (c) baggage accompanying or intended to accompany a passenger, if it consists of goods of a kind specified in paragraph (2)(a) or (b). (2) For the purposes of paragraph (1)(c), the following kinds of goods are specified: (a) goods taken through Customs personally by a passenger on departure from Australia; and (b) goods consigned for transport as: (i) a passenger’s allowed ticket baggage; or (ii) as the passenger’s excess baggage (other than baggage consigned as cargo on an airway bill or a bill of lading).

105 Landing certificate

The certificate referred to in section 126 of the Act shall be in accordance with Form 42, and may be given by an officer of Customs at the port where the goods are landed, or by any British Consul, or other British official, or, in places where there is no officer of Customs or British Consul, or other British official, by a British resident.

105A Exports to Singapore—declaration by exporter

(1) For section 126AA of the Act, this regulation sets out requirements on an exporter relating to the making of declarations concerning the export of goods to Singapore for which a preferential tariff is to be claimed. (2) If the exporter is not the producer or manufacturer of the goods, the exporter must, before making the declaration mentioned in subregulation (3): (a) if the exporter was the applicant for the Certificate of Origin—give a copy of the Certificate of Origin to the producer or manufacturer; and (b) whether or not the exporter was the applicant for the Certificate of Origin—obtain from the producer or manufacturer a written confirmation: (i) specifying evidence of the sale of the goods to the exporter; and (ii) specifying the Certificate of Origin in relation to the goods; and (iii) stating that the goods are identical to goods that are specified in that Certificate of Origin; and (iv) stating that the goods comply with the rule specified in that Certificate of Origin; and (v) specifying the name, designation and signature of the producer’s or manufacturer’s representative; and (vi) specifying the date on which the confirmation was signed by the producer’s or manufacturer’s representative. (3) The exporter must make a declaration, in writing, before the export of the goods: (a) stating that the goods are the produce or manufacture of Australia, in accordance with SAFTA; and (b) specifying the exporter’s invoice in relation to the goods; and (c) specifying the Certificate of Origin in relation to the goods; and (d) stating that the goods are identical to goods that are specified in that Certificate of Origin; and (e) stating that the goods comply with the rule specified in that Certificate of Origin; and (f) specifying the name, designation and signature of the exporter’s representative; and (g) specifying the date on which the declaration was signed by the exporter’s representative. (4) In this regulation:

Certificate of Origin has the meaning given by section 153UA of the Act.

SAFTA has the meaning given by section 153UA of the Act.

105B Exports to Singapore—record keeping (producer or manufacturer)

(1) For section 126AB of the Act, this regulation: (a) sets out record keeping obligations that apply in relation to goods that: (i) are exported to Singapore; and (ii) are claimed to be the produce or manufacture of Australia for the purpose of obtaining a preferential tariff in Singapore; and (b) applies to the producer or manufacturer of the goods (whether or not the producer or manufacturer is the exporter of the goods). (2) The producer or manufacturer must keep the following records: (a) records of the purchase of the goods; (b) evidence that payment has been made for the goods; (c) evidence of the cost of the goods in the form sold to the buyer; (d) evidence of the value of the goods; (e) records of the purchase of all materials that were purchased for use or consumption in the production or manufacture of the goods; (f) evidence that payment has been made for those materials; (g) evidence of the cost of those materials in the form sold to the producer or manufacturer; (h) evidence of the value of those materials; (i) records of the production or manufacture of the goods. (j) a copy of the Certificate of Origin in relation to the goods; (k) if the producer or manufacturer has given a confirmation mentioned in paragraph 105A(2)(b) in relation to the goods to an exporter—a copy of the confirmation; (l) if the producer or manufacturer is the exporter of the goods—a copy of the declaration mentioned in subregulation 105A(3) in relation to the goods. (3) If the producer or manufacturer is the exporter of the goods, the producer or manufacturer must keep the records required by subregulation (2) for a period of at least 5 years starting on the date of the declaration relating to the goods mentioned in subregulation 105A(3). (4) If the producer or manufacturer is not the exporter of the goods, the producer or manufacturer must keep the records required by subregulation (2) for a period of at least 5 years starting on the date of the confirmation mentioned in paragraph 105A(2)(b) in relation to the goods. (5) The producer or manufacturer: (a) may keep a record under this regulation at any place (whether or not in Australia); and (b) must ensure that: (i) the record is kept in a form that would enable a determination of whether the goods are the produce or manufacture of Australia, in accordance with SAFTA; and (ii) if the record is not in English—the record is kept in a place and form that would enable an English translation to be readily made; and (iii) if the record is kept by mechanical or electronic means—the record is readily convertible into a hard copy in English. (6) In this regulation:

Certificate of Origin has the meaning given by section 153UA of the Act.

SAFTA has the meaning given by section 153UA of the Act.

105C Exports to Singapore—record keeping (exporter that is not producer or manufacturer)

(1) For section 126AB of the Act, this regulation: (a) sets out record keeping obligations that apply in relation to goods that: (i) are exported to Singapore; and (ii) are claimed to be the produce or manufacture of Australia for the purpose of obtaining a preferential tariff in Singapore; and (b) applies to the exporter of the goods that is not also the producer or manufacturer of the goods. (2) The exporter must keep the following records: (a) records of the purchase of the goods by the exporter, including evidence that payment has been made for the goods; (b) records of the purchase of the goods by the person to whom the goods are exported, including evidence that payment has been made for the goods; (c) the confirmation mentioned in paragraph 105A(2)(b) given to the exporter by the producer or manufacturer; (d) a copy of the declaration mentioned in subregulation 105A(3); (e) a copy of the Certificate of Origin in relation to the goods. (3) The exporter must keep the records required by subregulation (2) for a period of at least 5 years starting on the date of the declaration mentioned in subregulation 105A(3) in relation to the goods. (4) The exporter: (a) may keep a record under this regulation at any place (whether or not in Australia); and (b) must ensure that: (i) the record is kept in a form that would enable a determination of whether the goods are the produce or manufacture of Australia, in accordance with SAFTA; and (ii) if the record is not in English—the record is kept in a place and form that would enable an English translation to be readily made; and (iii) if the record is kept by mechanical or electronic means—the record is readily convertible into a hard copy in English. (5) In this regulation:

Certificate of Origin has the meaning given by section 153UA of the Act.

SAFTA has the meaning given by section 153UA of the Act.

105D Exportation of goods to Thailand—Record keeping by exporter who is not the producer of the goods

(1) For subsection 126AG(1) of the Act, an exporter, who is not also the producer, of goods mentioned in that subsection must keep the following records: (a) records of the exporter’s purchase of the goods; (b) records of the purchase of the goods by the person to whom the goods are exported; (c) evidence that payment has been made for the goods; (d) evidence of the classification of the goods under the Harmonized System; (e) if the goods include any spare parts, accessories or tools that were purchased by the exporter: (i) records of the purchase of the spare parts, accessories or tools; and (ii) evidence of the value of the spare parts, accessories or tools; (f) if the goods include any spare parts, accessories or tools that were produced by the exporter: (i) records of the purchase of all materials that were purchased for use or consumption in the production of the spare parts, accessories or tools; and (ii) evidence of the value of the materials; and (iii) records of the production of the spare parts, accessories or tools; (g) if the goods are packaged for retail sale in packaging material or a container that was purchased by the exporter: (i) records of the purchase of the packaging material or container; and (ii) evidence of the value of the packaging or container; (h) if the goods are packaged for retail sale in packaging material or a container that was produced by the exporter: (i) records of the purchase of all materials that were purchased for use or consumption in the production of the packaging material or container; and (ii) evidence of the value of the materials; and (iii) records of the production of the packaging material or container; (i) a copy of the Certificate of Origin in relation to the goods. (2) The records must be kept for a period of at least 5 years starting on the date of issue of the Certificate of Origin in relation to the goods. (3) The exporter: (a) may keep a record under this regulation at any place (whether or not in Australia); and (b) must ensure that: (i) the record is kept in a form that would enable a determination of whether the goods are Australian originating goods in accordance with the Agreement; and (ii) if the record is not in English—the record is kept in a place and form that would enable an English translation to be readily made; and (iii) if the record is kept by mechanical or electronic means—the record is readily convertible into a hard copy in English. (4) In this regulation, the following words and expressions have the same meaning as in Division 1D of Part VIII of the Act: (a) Agreement; (b) Australian originating goods; (c) Certificate of Origin; (d) Harmonized System; (e) produce.

105E Exportation of goods to Thailand—Record keeping by the producer of the goods

(1) For subsection 126AG(1) of the Act, the producer of goods mentioned in that subsection, whether or not the producer is the exporter of the goods, must keep the following records: (a) records of the purchase of the goods; (b) if the producer is the exporter of the goods—evidence of the classification of the goods under the Harmonized System; (c) evidence that payment has been made for the goods; (d) evidence of the value of the goods; (e) records of the purchase of all materials that were purchased for use or consumption in the production of the goods and evidence of the classification of the materials under the Harmonized System; (f) evidence of the value of those materials; (g) records of the production of the goods; (h) if the goods include any spare parts, accessories or tools that were purchased by the producer: (i) records of the purchase of the spare parts, accessories or tools; and (ii) evidence of the value of the spare parts, accessories or tools; (i) if the goods include any spare parts, accessories or tools that were produced by the producer: (i) records of the purchase of all materials that were purchased for use or consumption in their production; and (ii) evidence of the value of the materials; and (iii) records of the production of the spare parts, accessories or tools; (j) if the goods are packaged for retail sale in packaging material or a container that was purchased by the producer: (i) records of their purchase; and (ii) evidence of the value of the packaging material or container; (k) if the goods are packaged for retail sale in packaging material or a container that was produced by the producer: (i) records of the purchase of all materials that were purchased for use or consumption in the production of the packaging material or container; and (ii) evidence of the value of the materials; and (iii) records of the production of the packaging material or container; (l) a copy of the Certificate of Origin in relation to the goods. (2) The records must be kept for a period of at least 5 years starting on the date of issue of the Certificate of Origin in relation to the goods. (3) The producer: (a) may keep a record under this regulation at any place (whether or not in Australia); and (b) must ensure that: (i) the record is kept in a form that would enable a determination of whether the goods are Australian originating goods in accordance with the Agreement; and (ii) if the record is not in English—the record is kept in a place and form that would enable an English translation to be readily made; and (iii) if the record is kept by mechanical or electronic means—the record is readily convertible into a hard copy in English. (4) In this regulation, the following words and expressions have the same meaning as in Division 1D of Part VIII of the Act: (a) Agreement; (b) Australian originating goods; (c) Certificate of Origin; (d) Harmonized System; (e) produce.

105F Exportation of goods to New Zealand—record keeping by exporter who is not the producer or principal manufacturer of the goods

(1) For subsection 126AJB(1) of the Act, an exporter, who is not also the producer or principal manufacturer, of goods mentioned in that subsection must keep the following records: (a) records of the purchase of the goods by the exporter; (b) records of the purchase of the goods by the person to whom the goods are exported; (c) evidence that payment has been made for the goods; (d) evidence of the classification of the goods under the Harmonized System; (e) if the goods include any spare parts, accessories or tools that were purchased by the exporter: (i) records of the purchase of the spare parts, accessories or tools; and (ii) evidence of the value of the spare parts, accessories or tools; (f) if the goods include any spare parts, accessories or tools that were produced by the exporter: (i) records of the purchase of all materials that were purchased for use or consumption in the production of the spare parts, accessories or tools; and (ii) evidence of the value of the materials; and (iii) records of the production of the spare parts, accessories or tools; (g) if the goods are packaged for retail sale in packaging material or a container that was purchased by the exporter: (i) records of the purchase of the packaging material or container; and (ii) evidence of the value of the packaging or container; (h) if the goods are packaged for retail sale in packaging material or a container that was produced by the exporter: (i) records of the purchase of all materials that were purchased for use or consumption in the production of the packaging material or container; and (ii) evidence of the value of the materials; and (iii) records of the production of the packaging material or container. (2) The records must be kept for a period of at least 5 years starting on the date of exportation. (3) The exporter: (a) may keep a record under this regulation at any place (whether or not in Australia); and (b) must ensure that: (i) the record is kept in a form that would enable a determination of whether the goods are Australian originating goods in accordance with the Agreement; and (ii) if the record is not in English—the record is kept in a place and form that would enable an English translation to be readily made; and (iii) if the record is kept by mechanical or electronic means—the record is readily convertible into a hard copy in English. (4) In this regulation: (a) principal manufacturer has the same meaning as in Division 4D of Part VI of the Act; and (b) the following words and expressions have the same meaning as in Division 1E of Part VIII of the Act: (i) Agreement; (ii) Australian originating goods; (iii) Harmonized System; (iv) produce.

105G Exportation of goods to New Zealand—record keeping by the producer or principal manufacturer of the goods

(1) For subsection 126AJB(1) of the Act, the producer or principal manufacturer of goods mentioned in that subsection, whether or not the producer or principal manufacturer is the exporter of the goods, must keep the following records: (a) records of the purchase of the goods; (b) if the producer or principal manufacturer is the exporter of the goods—evidence of the classification of the goods under the Harmonized System; (c) evidence that payment has been made for the goods; (d) evidence of the value of the goods; (e) records of the purchase of all materials that were purchased for use or consumption in the production of the goods and evidence of the classification of the materials under the Harmonized System; (f) evidence of the value of those materials; (g) records of the production of the goods; (h) if the goods include any spare parts, accessories or tools that were purchased by the producer or principal manufacturer: (i) records of the purchase of the spare parts, accessories or tools; and (ii) evidence of the value of the spare parts, accessories or tools; (i) if the goods include any spare parts, accessories or tools that were produced by the producer or principal manufacturer: (i) records of the purchase of all materials that were purchased for use or consumption in their production; and (ii) evidence of the value of the materials; and (iii) records of the production of the spare parts, accessories or tools; (j) if the goods are packaged for retail sale in packaging material or a container that was purchased by the producer or principal manufacturer: (i) records of their purchase; and (ii) evidence of the value of the packaging material or container; (k) if the goods are packaged for retail sale in packaging material or a container that was produced by the producer or principal manufacturer: (i) records of the purchase of all materials that were purchased for use or consumption in the production of the packaging material or container; and (ii) evidence of the value of the materials; and (iii) records of the production of the packaging material or container. (2) The records must be kept for a period of at least 5 years starting on the date of exportation. (3) The producer or principal manufacturer: (a) may keep a record under this regulation at any place (whether or not in Australia); and (b) must ensure that: (i) the record is kept in a form that would enable a determination of whether the goods are Australian originating goods in accordance with the Agreement; and (ii) if the record is not in English—the record is kept in a place and form that would enable an English translation to be readily made; and (iii) if the record is kept by mechanical or electronic means—the record is readily convertible into a hard copy in English. (4) In this regulation: (a) principal manufacturer has the same meaning as in Division 4D of Part VI of the Act; and (b) the following words and expressions have the same meaning as in Division 1E of Part VIII of the Act: (i) Agreement; (ii) Australian originating goods; (iii) Harmonized System; (iv) produce.

105H Exportation of goods to Chile—record keeping by exporter who is not the producer of the goods

(1) For subsection 126AKB(1) of the Act, an exporter, who is not also the producer, of goods mentioned in that subsection must keep the following records: (a) records of the exporter’s purchase of the goods; (b) records of the purchase of the goods by the person to whom the goods are exported; (c) evidence that payment has been made for the goods; (d) evidence of the classification of the goods under the Harmonized System; (e) if the goods include any accessories, spare parts, tools or instructional or other information resources that were purchased by the exporter: (i) records of the purchase of the accessories, spare parts, tools or instructional or other information resources; and (ii) evidence of the value of the accessories, spare parts, tools or instructional or other information resources; (f) if the goods include any accessories, spare parts, tools or instructional or other information resources that were produced by the exporter: (i) records of the production of the accessories, spare parts, tools or instructional or other information resources; and (ii) records of the purchase of all materials that were purchased for use or consumption in their production; and (iii) evidence of the value of the materials; (g) if the goods are packaged for retail sale in packaging material or a container that was purchased by the exporter: (i) records of the purchase of the packaging material or container; and (ii) evidence of the value of the packaging material or container; (h) if the goods are packaged for retail sale in packaging material or a container that was produced by the exporter: (i) records of the production of the packaging material or container; and (ii) records of the purchase of all materials that were purchased for use or consumption in the production of the packaging material or container; and (iii) evidence of the value of the materials; (i) a copy of the Certificate of Origin in relation to the goods. (2) The records must be kept for at least 5 years starting on the day of issue of the Certificate of Origin in relation to the goods. (3) The exporter: (a) may keep a record under this regulation at any place (whether or not in Australia); and (b) must ensure that: (i) the record is kept in a form that would enable a determination of whether the goods are Australian originating goods; and (ii) if the record is not in English—the record is kept in a place and form that would enable an English translation to be readily made; and (iii) if the record is kept by mechanical or electronic means—the record is readily convertible into a hard copy in English. (4) In this regulation: (a) producer has the same meaning as in Division 4E of Part VI of the Act; and (b) the following words and expressions have the same meaning as in Division 1F of Part VIII of the Act: (i) Australian originating goods; (ii) Certificate of Origin; (iii) Harmonized System.

105I Exportation of goods to Chile—record keeping by the producer of the goods

(1) For subsection 126AKB(1) of the Act, the producer of goods mentioned in that subsection, whether or not the producer is the exporter of the goods, must keep the following records: (a) records of the purchase of the goods; (b) if the producer is the exporter of the goods—evidence of the classification of the goods under the Harmonized System; (c) evidence that payment has been made for the goods; (d) evidence of the value of the goods; (e) records of the purchase of all materials that were purchased for use or consumption in the production of the goods and evidence of the classification of the materials under the Harmonized System; (f) evidence of the value of the materials; (g) records of the production of the goods; (h) if the goods include accessories, spare parts, tools or instructional or other information resources that were purchased by the producer: (i) records of the purchase of the accessories, spare parts, tools or instructional or other information resources; and (ii) evidence of the value of the accessories, spare parts, tools or instructional or other information resources; (i) if the goods include accessories, spare parts, tools or instructional or other information resources that were produced by the producer: (i) records of the production of the accessories, spare parts, tools or instructional or other information resources; and (ii) records of the purchase of all materials that were purchased for use or consumption in their production; and (iii) evidence of the value of the materials; (j) if the goods are packaged for retail sale in packaging material or a container that was purchased by the producer: (i) records of the purchase of the packaging material or container; and (ii) evidence of the value of the packaging material or container; (k) if the goods are packaged for retail sale in packaging material or a container that was produced by the producer: (i) records of the production of the packaging material or container; and (ii) records of the purchase of all materials that were purchased for use or consumption in the production of the packaging material or container; and (iii) evidence of the value of the materials; (l) a copy of the Certificate of Origin in relation to the goods. (2) The records must be kept for at least 5 years starting on the day of issue of the Certificate of Origin in relation to the goods. (3) The producer: (a) may keep a record under this regulation at any place (whether or not in Australia); and (b) must ensure that: (i) the record is kept in a form that would enable a determination of whether the goods are Australian originating goods; and (ii) if the record is not in English—the record is kept in a place and form that would enable an English translation to be readily made; and (iii) if the record is kept by mechanical or electronic means—the record is readily convertible into a hard copy in English. (4) In this regulation: (a) producer has the same meaning as in Division 4E of Part VI of the Act; and (b) the following words and expressions have the same meaning as in Division 1F of Part VIII of the Act: (i) Australian originating goods; (ii) Certificate of Origin; (iii) Harmonized System.

106 Ship’s stores

(1) For the purpose of section 130 of the Act, ship’s stores: (a) consisting of spirituous liquor or beverages (other than beer or wine) sold to a passenger or member of the crew otherwise than by the glass or nip; (b) consisting of cigars sold to a passenger or member of the crew otherwise than by the individual packet, tin or box containing not more than 25 cigars; (c) consisting of cigarettes sold to a passenger or a member of the crew otherwise than by the individual packet containing not more than 25 cigarettes or the individual tin containing not more than 50 cigarettes; or (d) consisting of other tobacco products sold to a passenger or a member of the crew otherwise than in a quantity that does not exceed 120 grams in weight; are liable to duties of Customs. (2) For the purpose of section 130 of the Act, ship’s stores consisting of spirituous liquor or beverages (including beer or wine), or of cigarettes, cigars or other tobacco products, sold to a person other than a passenger or a member of the crew are liable to duties of Customs. (3) The Master of a ship shall, on arrival in Australia complete and sign in the presence of the Collector, and deliver to the Collector, at the first port of call in Australia a statement, verified by declaration made in the presence of the Collector, showing particulars of all narcotic drugs and restricted drugs forming part of the ship’s stores. (4) The Master of a ship shall, before the ship leaves its last port of call in Australia, deliver to the Collector a statement, verified by declaration made in the presence of the Collector, setting out particulars of all narcotic drugs and restricted drugs shipped in Australia and the quantity consumed while the ship was in Australian waters. (5) The statements referred to in subregulations (3) and (4), and the declaration referred to in subregulation (3), may be in accordance with Part I of Form 42A. (6) The prescribed form for the purpose of subsection 130B(2) of the Act is Part II of Form 42A.

107 Aircraft’s stores

(1) For the purpose of section 130 of the Act, aircraft’s stores, other than: (a) stores for consumption or use in an aircraft that is engaged on an international air service or flight conducted or operated by a person resident in Australia; (b) stores for consumption or use in an aircraft that is engaged on a flight between a place in Australia and a place in a Territory of the Commonwealth not forming part of the Commonwealth; (ba) stores for consumption or use in an aircraft that is engaged on a flight approved under subsection 15(1) of the Air Navigation Act 1920; (c) stores included in a class of stores to which an bilateral arrangement applies for consumption or use in an aircraft that is included in a class of aircraft to which the bilateral arrangement applies and is engaged on an international air service or flight included in a class of international air services or flights to which the bilateral arrangement applies conducted or operated by a person included in a class of persons to which the bilateral arrangement applies; and (d) stores upon which the CEO considers it would be uneconomical to collect duty; are liable to duties of Customs. (2) For the purpose of subregulation (1): (a) bilateral arrangement has the same meaning as in the International Air Services Commission Act 1992; (b) a reference to a person resident in Australia shall be read as including a reference to: (i) a body corporate established by an Act or by a law of a State or Territory of the Commonwealth; and (ii) a company incorporated under the law in force in a State or Territory of the Commonwealth; but shall not be read as including a reference to any other body corporate or company; (c) an aircraft that is being used for purposes connected with the operation of an international air service or is undergoing testing, maintenance or repairs for the purpose of being used in connexion with the operation of an international air service shall be deemed to be engaged on an international air service; and (d) a flight shall be deemed to be a flight between a place in Australia and a place in a Territory of the Commonwealth not forming part of the Commonwealth if the flight commences at either of those places and ends, or is intended to end, at the other of those places, whether or not the aircraft may or will, in the course of the flight, call at any other place in Australia or that Territory.

107A Prescribed costs of factory labour—section 153F of the Act

For the purposes of subsection 153F(1) of the Act, each of the following costs, to the extent that the cost relates to labour, is prescribed: (a) the cost of wages and employee benefits; (b) the cost of supervision and training; (c) the cost of management of the process of manufacture; (d) the cost of receipt and storage of materials; (e) the cost of quality control; (f) the cost of packing of goods into inner containers; (g) the cost of handling and storage of goods within the factory.

107B Prescribed costs of factory overheads—section 153G of the Act

(1) For the purposes of subsection 153G(1) of the Act, each of the following costs is prescribed: (a) the cost of inspection and testing of materials and goods; (b) the cost of insurance of the following kinds: (i) insurance of plant, equipment and materials used in the production of the goods; (ii) insurance of work in progress and finished goods; (iii) liability insurance; (iv) accident compensation insurance; (v) insurance against consequential loss from accident to plant and equipment; (c) the cost of dies, moulds, tooling and the depreciation, maintenance and repair of plant and equipment; (d) the cost of interest payments for plant and equipment; (e) the cost of research, development, design and engineering; (f) the cost of the following items in respect of real property used in the production of the goods: (i) insurance; (ii) rent and leasing; (iii) mortgage interest; (iv) depreciation on buildings; (v) maintenance and repair; (vi) rates and taxes; (g) the cost of leasing of plant and equipment; (h) the cost of energy, fuel, water, lighting, lubricants, rags and other materials and supplies not directly incorporated in manufactured goods; (i) the cost of storage of goods at the factory; (j) the cost of royalties or licences in respect of patented machines or processes used in the manufacture of the goods or in respect of the right to manufacture the goods; (k) the cost of subscriptions to standards institutions and industry and research associations; (l) the cost of the provision of medical care, cleaning services, cleaning materials and equipment, training materials and safety and protective clothing and equipment; (m) the cost of the disposal of non‑recyclable waste; (n) the cost of subsidisation of a factory cafeteria to the extent not recovered by returns; (o) the cost of factory security; (p) the cost of computer facilities allocated to the process of manufacture of the goods; (q) the cost of contracting out part of the manufacturing process within Australia or New Zealand; (r) the cost of employee transport; (s) the cost of vehicle expenses; (t) the cost of any tax in the nature of a fringe benefits tax. (2) In working out a cost for the purposes of subregulation (1), the following costs are not included: (a) any cost or expense relating to the general expense of doing business (including, but not limited to, any cost or expense relating to insurance or to executive, financial, sales, advertising, marketing, accounting or legal services); (b) the cost of telephone, mail and other means of communication; (c) the cost of international travel expenses, including fares and accommodation; (d) the cost of the following items in respect of real property used by persons carrying out administrative functions: (i) insurance; (ii) rent and leasing; (iii) mortgage interest; (iv) depreciation on buildings; (v) maintenance and repair; (vi) rates and taxes; (e) the cost of conveying, insuring or shipping the goods after manufacture; (f) the cost of shipping containers or packing the goods into shipping containers; (g) the cost of any royalty payment relating to a licensing agreement to distribute or sell the goods; (h) the manufacturer’s profit and the profit or remuneration of any trader, agent, broker or other person dealing in the goods after manufacture; (i) any other cost incurred after the completion of manufacture of the goods. (3) For the purposes of paragraphs (1)(c) and (f), the cost of depreciation of plant, equipment or buildings must be worked out in accordance with generally accepted accounting principles, as applied by the manufacturer. (4) Despite subregulation (2), if preference claim goods are claimed to be the manufacture of Papua New Guinea or a Forum Island Country the following costs, in addition to the costs prescribed by subregulation (1), are prescribed for subsection 153G(1) of the Act: (a) 25% of the cost of telecommunications; and (b) the cost of international travel expenses incurred to allow 1 person to travel, in a year, to attend 1 trade fair or to purchase equipment; and (c) the cost of contracting out part of the manufacturing process within Papua New Guinea or a Forum Island Country.

107C Meaning of alcoholic beverage

For the definition of alcoholic beverage in section 153AA of the Act, an alcoholic beverage is a good that is classified in heading 2203, 2204, 2205, 2206 or 2208 of Schedule 3 to the Customs Tariff Act 1995.

108 Manner of acceptance by Collector of estimated value of goods

For subsection 161K(2) of the Act, a Collector signifies acceptance of an estimate of the value of the goods by: (a) giving an authority to deal with the goods under section 71 of the Act; or (b) giving an authority of the kind mentioned in subsection 71C(4) or 71DJ(4) of the Act.

124 Security for payment of duty

(1) For the purposes of section 162 of the Act: (a) tourists and temporary residents are prescribed classes of persons; and (b) the prescribed classes of goods are: (i) specialised equipment or tools to be used in exploration, production, manufacture, repair or modification, and included in a class of goods mentioned in paragraph 125(2)(a); and (iii) goods imported for use at a public exhibition or entertainment, not being cinematograph films of a kind usually used for profit, or theatrical costumes, scenery or property; and (iv) testing or evaluation equipment; and (c) the prescribed purposes for goods are testing and evaluation of those goods. (2) An application for the permission of the Collector under section 162 of the Act must be in the approved form. (3) A person must not export goods for which a permission has been granted under subsection 162(1) of the Act unless: (a) the person has given to the Collector a notice of intention to export the goods; and (b) the goods have been brought into a prescribed place for export. (4) Except with the consent of a Collector, a person to whom permission has been granted under subsection 162(1) of the Act to take delivery of goods shall not, unless a security referred to in that subsection given for the payment of the duty on those goods has been enforced according to its tenor or the amount of that duty has otherwise been paid or recovered: (a) lend, sell, pledge, mortgage, hire, give away or exchange those goods; (b) part with possession of those goods otherwise than by way of, or for the purposes of, the exportation of those goods; (c) otherwise dispose of those goods; or (d) in any way alter those goods. (5) In this regulation:

prescribed place means a place prescribed for paragraph 30(1)(d) of the Act.

Note: Regulation 23 mentions the prescribed places.

124A Duty not payable in certain circumstances (Act s 162)

(1) For subparagraph 162(3)(b)(ii) of the Act, the circumstance mentioned in subregulation (2) is specified. (2) The goods have no value because: (a) they have been accidentally damaged or destroyed; or (b) if the goods are an animal—it has died, or has been destroyed, because of an accident or illness.

125 Importation of goods on a temporary basis

(1) In this regulation, intergovernmental agreement means an agreement, being an agreement to which the Commonwealth and the government of a country, or the governments of countries, other than Australia are parties, 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 duties of customs. (2) There may, in accordance with section 162A of the Act, be brought into Australia on a temporary basis without payment of duty: (a) goods included in a class of goods to which an intergovernmental agreement applies; (b) goods imported by persons included in a class of persons to which an intergovernmental agreement applies; (c) goods included in a class of goods to which an intergovernmental agreement applies imported by persons included in a class of persons to which an intergovernmental agreement applies; or (d) goods imported for a purpose specified in an intergovernmental agreement as a purpose for which the goods may be imported on a temporary basis without payment of duty.

125A Duty not payable in certain circumstances (Act s 162A)

(1) For paragraph 162A(5)(b) of the Act, the circumstance mentioned in subregulation (2) is specified. (2) The goods have no value because: (a) they have been accidentally damaged or destroyed; or (b) if the goods are an animal—it has died, or has been destroyed, because of an accident or illness.

125B Dealing with goods brought into Australia under section 162A of the Act

(1) Where goods are, in accordance with section 162A of the Act, brought into Australia on a temporary basis without payment of duty, the person to whom the goods are delivered under that section shall not, except with the consent of the CEO, lend, sell, pledge, mortgage, hire, give away, exchange or otherwise dispose of or part with possession of the goods or in any way alter the goods.

126 Circumstances under which refunds, rebates and remissions are made

(1) Each of the following circumstances is prescribed for the purposes of section 163 of the Act, namely where: (a) the goods on which duty has been paid or is payable have deteriorated or been damaged, lost or destroyed after being received at the place of export of the goods and before the goods became subject to the control of Customs; (b) the goods on which duty has been paid or is payable have deteriorated or been damaged or destroyed while subject to the control of Customs; (c) the goods on which duty has been paid or is payable: (i) have been lost while subject to the control of Customs; or (ii) have been stolen after being received at the place of export of the goods and before the goods left the control of Customs; (d) the goods on which duty has been paid or is payable have deteriorated or been damaged or destroyed while undergoing treatment pursuant to the provisions of the Quarantine Act 1908, the deterioration, damage or destruction being directly or indirectly attributable to that treatment and the goods having been ordered into quarantine directly from the control of the Customs; (da) all of the following conditions are satisfied: (i) an import entry in relation to goods is withdrawn under section 71F of the Act; (ii) the amount of duty specified in the import entry in relation to the goods has been paid; (iii) none of paragraphs (a), (b), (c), (d) and (h) applies; (e) if paragraph (eaa) does not apply—duty has been paid through manifest error of fact or patent misconception of the law; (eaa) all of the following apply: (i) the goods on which duty has been paid are liquefied petroleum gas, liquefied natural gas or compressed natural gas; (ii) duty has been paid through manifest error of fact or patent misconception of the law; (iii) the person claiming a refund of the duty reasonably believes that the entity to which the goods were sold or supplied considered, at the time of the sale or supply, that duty was not payable on the goods; (ea) a decision referred to in subsection 273GA(2) of the Act has been reviewed by the Administrative Appeals Tribunal and the Tribunal, or a court on appeal from the Tribunal, has held that the amount of duty payable (if any) is less than the amount of duty demanded in consequence of that decision, or has remitted the matter to a Collector who has accordingly decided that the amount of duty payable (if any) is less than the amount demanded in consequence of that decision; (eb) in consequence of: (i) a Customs Tariff, or a Customs Tariff alteration, proposed in the Parliament; or (ii) the publication in the Gazette of a notice under subsection 273EA(1) of an intention to propose in the Parliament a Customs Tariff or a Customs Tariff alteration; or (iii) in the case of an amendment of the Customs Tariff Act 1995—the later of: (A) the Royal Assent to the amendment; or (B) the commencement of the amendment; there is a reduction of the duty payable on goods entered for home consumption on which duty has been paid; (f) after duty has been paid on goods, a by‑law or determination is made under Part XVI of the Act, or a Commercial Tariff Concession Order is made under Part XVA of the Act, the effect of which is that duty is not payable on those goods or duty is payable on those goods at a rate which is less than the rate which was applicable when the goods were entered for home consumption; (fa) the price of goods for the purposes of Division 2 of Part VIII of the Act was taken into account in determining under that Division the customs value of the goods and a rebate of, or other decrease in, that price accrues to the importer of the goods and the rebate, or decrease: (i) was not taken into account in determining that customs value; and (ii) is not a rebate, or decrease, referred to in paragraph (g); (g) the Collector is satisfied that: (i) the price of goods for Division 2 of Part VIII of the Act was taken into account in determining under the Division the customs value of the goods; and (ii) a rebate of, or other decrease in, the price accrues to the importer of the goods: (A) because of a fault or defect in the goods; or (B) because the goods did not conform to contract specifications given by the importer to the manufacturer or supplier; and (iii) the rebate, or decrease, was not taken into account in determining the customs value; (h) the Collector is satisfied that: (i) the customs value of goods has been determined under Division 2 of Part VIII of the Act; and (ii) a decrease in the value of the goods that would have resulted in a decrease in the customs value occurred before the determination: (A) because of a fault or defect in the goods; or (B) because the goods did not conform to contract specifications given by the importer to the manufacturer or supplier; and (iii) the decrease in the value of the goods was not taken into account in determining the customs value; and (iv) all reasonable steps available to the importer have been taken to obtain redress from the manufacturer or supplier but without success; and (v) no rebate of, or other decrease in, the price of the goods accrues to the importer under paragraph (g); (p) duty has been paid on petrol and that petrol, in whole or in part, is returned to a warehouse or to a manufacturer; (r) duty has been paid on goods that were first entered for home consumption at a time when a TCO, made in respect of those goods under Part XVA of the Act, was in force or was taken to have come into force; (ra) the interim duty, within the meaning of section 269T of the Act, that has been paid is more than the interim duty payable, because of: (i) a declaration made by the Minister under subsection 269ZDB(1) of the Act; or (ii) a decision made by the Minister under subsection 269ZZM(1) of the Act; (w) goods were exported after 30 June 1996 and before regulation 139 commenced and: (i) dumping duty within the meaning of subregulation 139(1) was paid on the goods; or (ii) the goods were specified goods within the meaning of subregulation 131(1) (as applied by subregulation 139(2)); or (iii) imported goods on which dumping duty had been paid were used in the manufacture or treatment of the goods; (x) duty has been paid on a passenger motor vehicle that: (i) was imported solely for testing, evaluation or engineering development; and (ii) was new or unused when it was imported; and (iii) is donated to an education institution that undertakes in writing to dispose of it only for scrap; (y) duty has been paid on an automotive component that is donated to an education institution that undertakes in writing to dispose of it only for scrap; (za) duty is payable on goods that are liquefied natural gas and are not intended for use in an internal combustion engine in either a motor vehicle or vessel; (zb) duty is payable on goods that are liquefied petroleum gas and are not intended for use in an internal combustion engine in either a motor vehicle or vessel; (zc) both of the following apply: (i) duty has been paid on goods; (ii) the effect of the amendments made by the Customs Tariff Amendment (Carbon Tax Repeal) Act 2014 is that duty is payable on the goods at a rate that is less than the rate which was applicable when the goods were entered for home consumption. (1A) In subregulation (1):

education institution has the meaning given by the Student Assistance Act 1973.

place of export has the meaning given by subsection 154(1) of the Act.

(2) In paragraph (1)(p):

manufacturer has the same meaning as in the Excise Act 1901.

petrol includes benzine, benzol, gasoline, naphtha, pentane and any petroleum, shale or coal tar distillate dutiable under the Act.

126A Remission of duty if import entry or self‑assessed clearance declaration taken to be withdrawn

(1) This regulation applies to a person if: (a) the person pays an amount of duty (in this regulation called duty 1) in respect of imported goods; and (b) either: (i) the import entry relating to the goods is taken to be withdrawn under subsection 71F(2) of the Act because the person has changed the information in the entry; or (ii) the self‑assessed clearance declaration relating to the goods is taken to be withdrawn under subsection 71AAAP(3) of the Act because the person has changed the information in the declaration. (2) If duty 1 is less than or equal to the amount of duty that would be payable in respect of the changed entry or declaration (in this regulation called duty 2): (a) duty 2 is remitted to the extent of the amount of duty 1; and (b) the person is not entitled to a refund of duty 1. (3) If duty 1 is greater than duty 2: (a) duty 2 is remitted to the extent of the amount of duty 1; and (b) the person is entitled to a refund of the amount by which duty 1 is greater than duty 2; and (c) the person is not required to apply for the refund; and (d) the person must present an authority for the refund issued to the person by Customs.

126B Other circumstances under which refunds, rebates and remissions are made—Thai originating goods

(1) For subsection 163(1) of the Act, the following circumstances are prescribed: (a) duty has been paid on Thai originating goods (other than goods mentioned in subregulation (2)); (b) duty has been paid on goods (other than goods mentioned in subregulation (2)): (i) that would have been Thai originating goods if, at the time the goods were imported, the importer held a Certificate of Origin or a copy of a Certificate of Origin for the goods; and (ii) for which the importer holds a Certificate of Origin or a copy of a Certificate of Origin at the time of making the application for the refund. (2) Subregulation (1) does not apply to: (a) safeguard goods imported before 1 January 2009; and (b) goods imported before 1 January 2009 that would have been safeguard goods if, at the time the goods were imported, the importer held a Certificate of Origin or a copy of a Certificate of Origin for the goods. (3) A person may not apply for duty to be refunded under paragraph 126(1)(e) in respect of: (a) goods mentioned in subregulation (1), to the extent that an application for a refund relates to 1 or more of the factors that determine whether the goods are Thai originating goods; or (b) goods mentioned in subregulation (2), to the extent that an application for a refund relates to 1 or more of the factors that determine whether the goods are Thai originating goods. (4) In this regulation:

Certificate of Origin has the meaning given in subsection 153ZA(1) of the Act.

safeguard goods has the meaning given in subsection 16A(7) of the Customs Tariff Act 1995.

Thai originating goods has the meaning given in subsection 153ZA(1) of the Act.

126C Other circumstances under which refunds, rebates and remissions are made—Chilean originating goods

(1) For subsection 163(1) of the Act, the following circumstances are prescribed: (a) duty has been paid on Chilean originating goods; (b) duty has been paid on goods: (i) that would have been Chilean originating goods if, at the time the goods were imported, the importer held a Certificate of Origin or a copy of a Certificate of Origin for the goods; and (ii) for which the importer holds a Certificate of Origin or a copy of the Certificate of Origin at the time of making the application for the refund. (2) A person may not apply for duty to be refunded under paragraph 126(1)(e) in respect of goods mentioned in subregulation (1) to the extent that an application for a refund relates to 1 or more of the factors that determine whether the goods are Chilean originating goods. (3) In this regulation:

Certificate of Origin has the meaning given in subsection 153ZJB(1) of the Act.

Chilean originating goods has the meaning given in subsection 153ZJB(1) of the Act.

126D Other circumstances under which refunds, rebates and remissions are made—AANZ originating goods

(1) For subsection 163(1) of the Act, the following circumstances are prescribed: (a) duty has been paid on AANZ originating goods; (b) duty has been paid on goods: (i) that would have been AANZ originating goods if, at the time the goods were imported, the importer had a Certificate of Origin, or a copy of the Certificate of Origin, for the goods; and (ii) for which the importer has a Certificate of Origin, or a copy of the Certificate of Origin, at the time of making the application for the refund. (2) A person may not apply for duty to be refunded under paragraph 126(1)(e) in respect of goods mentioned in subregulation (1) to the extent that an application for a refund relates to 1 or more of the factors that determine whether the goods are AANZ originating goods. (3) In this regulation:

AANZ originating goods has the meaning given in subsection 153ZKB(1) of the Act.

Certificate of Origin has the meaning given in subsection 153ZKB(1) of the Act.

126DAA Other circumstances under which refunds, rebates and remissions are made—Japanese originating goods

(1) For subsection 163(1) of the Act, the following circumstances are prescribed: (a) duty has been paid on Japanese originating goods; (b) duty has been paid on goods: (i) that would have been Japanese originating goods if, at the time the goods were imported, the importer had held a Certificate of Origin or origin certification document, or a copy of a Certificate of Origin or origin certification document, for the goods; and (ii) for which the importer holds a Certificate of Origin or origin certification document, or a copy of a Certificate of Origin or origin certification document, at the time of making the application for the refund. (2) A person may not apply for duty to be refunded under paragraph 126(1)(e) in respect of goods mentioned in subregulation (1) to the extent that an application for a refund relates to one or more of the factors that determine whether the goods are Japanese originating goods. (3) In this regulation:

Certificate of Origin has the meaning given in subsection 153ZNB(1) of the Act.

Japanese originating goods has the meaning given in subsection 153ZNB(1) of the Act.

origin certification document has the meaning given in subsection 153ZNB(1) of the Act.

126DA Other circumstances under which refunds, rebates and remissions are made—Malaysian originating

(1) For subsection 163(1) of the Act, the following circumstances are prescribed: (a) duty has been paid on Malaysian originating goods; (b) duty has been paid on goods: (i) that would have been Malaysian originating goods if, at the time the goods were imported, the importer held a Declaration of Origin or a Certificate of Origin, or a copy of a Declaration of Origin or a Certificate of Origin, for the goods; and (ii) for which the importer holds a Declaration of Origin or a Certificate of Origin, or a copy of a Declaration of Origin or a Certificate of Origin, at the time of making the application for the refund. (2) A person may not apply for duty to be refunded under paragraph 126(1)(e) in respect of goods mentioned in subregulation (1) to the extent that an application for a refund relates to one or more of the factors that determine whether the goods are Malaysian originating goods. (3) In this regulation:

Certificate of Origin has the meaning given in subsection 153ZLB(1) of the Act.

Declaration of Origin has the meaning given in subsection 153ZLB(1) of the Act.

Malaysian originating goods has the meaning given in subsection 153ZLB(1) of the Act.

126DB Other circumstances under which refunds, rebates and remissions are made—Korean originating

(1) For subsection 163(1) of the Act, the following circumstances are prescribed: (a) duty has been paid on Korean originating goods; (b) duty has been paid on goods: (i) that would have been Korean originating goods if, at the time the goods were imported, the importer had held a Certificate of Origin, or a copy of a Certificate of Origin, for the goods; and (ii) for which the importer holds a Certificate of Origin, or a copy of a Certificate of Origin, at the time of making the application for the refund. (2) A person may not apply for duty to be refunded under paragraph 126(1)(e) in respect of goods mentioned in subregulation (1) to the extent that an application for a refund relates to one or more of the factors that determine whether the goods are Korean originating goods. (3) In this regulation:

Certificate of Origin has the meaning given in subsection 153ZMB(1) of the Act.

Korean originating goods has the meaning given in subsection 153ZMB(1) of the Act.

126E Conversion of measurements of LPG and compressed natural gas

(1) For the purposes of the Customs Acts, and for the purpose of determining a person’s liability to pay duty, if a quantity of LPG: (a) is entered for home consumption as a quantity measured in kilograms; and (b) is not measured using volumetric measurement equipment to calculate the amount of duty; the quantity of LPG may be converted to litres at the rate of 1 kilogram of LPG to 1.885 litres of LPG. (2) If: (a) a person’s first dealing with a quantity of LPG in a financial year, for the purpose of determining the person’s liability to pay duty on LPG in the financial year, uses kilograms or litres; and (b) the person proposes to deal with another quantity of LPG in the same financial year, for the same purpose in the same financial year, using the other unit of measurement; the Collector is not required to accept the other unit of measurement, but may give the person permission to use the other unit. (3) For the purposes of the Customs Acts, a quantity of compressed natural gas that is measured in megajoules may be converted to kilograms at the rate of 1 megajoule of compressed natural gas to 0.01893 kilograms of compressed natural gas.

126F Other circumstances under which refunds are made—tobacco products not in plain packaging

(1) For subsection 163(1) of the Act, a prescribed circumstance for a refund is that: (a) the goods on which duty has been paid are tobacco or tobacco products; and (b) the goods have been destroyed; and (c) the quantity of goods destroyed is at least: (i) if the goods are solely cigarettes—100,000 cigarettes; or (ii) in any other case—100 kg of goods; and (d) the goods or the retail packaging of the goods did not meet a tobacco product requirement. (2) In this regulation:

retail packaging has the meaning given by subsection 4(1) of the Tobacco Plain Packaging Act 2011.

tobacco product requirement has the meaning given by subsection 4(1) of the Tobacco Plain Packaging Act 2011.