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CUSTOMS ACT 1901


TABLE OF PROVISIONS

           Long Title

   PART I--INTRODUCTORY

   1.      Short title  
   2.      Commencement  
   4.      Definitions  
   4AAA.   Members of family  
   4AA.    Act not to apply so as to exceed Commonwealth power  
   4AB.    Compensation for acquisition of property  
   4A.     Approved forms and approved statements  
   4B.     What is a Customs-related law  
   4C.     Identity cards  
   5.      Penalties at foot of sections or subsections  
   5AA.    Application of the Criminal Code  

   PART II--ADMINISTRATION

   5A.     Attachment of overseas resources installations  
   5B.     Installation of overseas sea installations  
   5C.     Certain installations to be part of Australia  
   6.      Act does not extend to external Territories  
   7.      General administration of Act  
   8.      Collectors, States and Northern Territory  
   8A.     Attachment of part of a State or Territory to adjoining State or Territory for administrative purposes  
   9.      Delegation  
   11.     Arrangements with States and the Northern Territory  
   13.     Customs seal  
   14.     Flag  
   15.     Appointment of ports etc.  
   19.     Accommodation on wharfs and at airports  
   20.     Waterfront area control  
   25.     Persons before whom declarations may be made  
   26.     Declaration by youths  
   28.     Working days and hours etc.  

   PART III--CUSTOMS CONTROL EXAMINATION AND SECURITIES GENERALLY

   30.     Customs control of goods  
   30A.    Exemptions under Torres Strait Treaty  
   31.     Goods on ships and aircraft subject to customs control  
   33.     Persons not to move goods subject to customs control  
   33A.    Resources installations subject to customs control  
   33B.    Sea installations subject to customs control  
   33C.    Obstructing or interfering with Commonwealth property in a Customs place  
   34.     No claim for compensation for loss  
   35.     Goods imported by post  
   35A.    Amount payable for failure to keep dutiable goods safely etc.  
   36.     Offences for failure to keep goods safely or failure to account for goods  
   37.     Accounting for goods  
   42.     Right to require security  
   43.     Form of security  
   44.     General securities may be given  
   45.     Cancellation of securities  
   46.     New securities  
   47.     Form of security  
   48.     Effect of security  

   PART IV--THE IMPORTATION OF GOODS

           Division 1A--Preliminary

   49.     Importation  
   49A.    Ships and aircraft deemed to be imported  
   49B.    Installations and goods deemed to be imported  
   49C.    Obligations under this Part may be satisfied in accordance with a trusted trader agreement  

           Division 1--Prohibited imports

   50.     Prohibition of the importation of goods  
   51.     Prohibited imports  
   51A.    Certain controlled substances taken to be prohibited imports  
   52.     Invalidation of licence, permission etc. for false or misleading information  

           Division 2--The boarding of ships and aircraft

   58.     Ships and aircraft to enter ports or airports  
   58A.    Direct journeys between installations and external places prohibited  
   58B.    Direct journeys between certain resources installations and external places prohibited  
   60.     Boarding stations  
   61.     Facility for boarding  
   61A.    Owner or operator of port etc. to facilitate boarding  
   62.     Ships to come quickly to place of unlading  
   63.     Ship or aircraft not to be moved without authority  

           Division 3--The report of the cargo

              Subdivision A--General reporting requirements

   63A.    Definitions  
   64.     Impending arrival report  
   64AA.   Arrival report  
   64AAA.  Report of stores and prohibited goods  
   64AAB.  Notifying Department of particulars of cargo reporters  
   64AAC.  Report to Department of persons engaged to unload cargo  
   64AB.   Cargo reports  
   64ABAA. Outturn reports  
   64ABAB. When outturn report is to be communicated to Department  
   64ABAC. Explanation of shortlanded or surplus cargo  
   64ACA.  Passenger reports  
   64ACB.  Crew reports  
   64ACC.  Information does not have to be reported if it has already been reported under the Migration Act 1958  
   64ACD.  Offence for failure to comply  
   64ACE.  Communication of reports  
   64ADAA. Requirements for communicating to Department electronically  
   64ADA.  Disclosure of cargo reports to port authorities  
   64AE.   Obligation to answer questions and produce documents  
   64AF.   Obligation to provide access to passenger information  
   64A.    Ships or aircraft arriving at certain places  
   65.     Master or pilot of wrecked ship or aircraft to report  
   66.     Goods derelict to be delivered to officer  
   67.     Interference with derelict goods  

              Subdivision C--The registration, rights and obligations of special reporters

   67EA.   Special reporters  
   67EB.   Requirements for registration as a special reporter  
   67EC.   The making of an application  
   67ED.   Consideration of the application  
   67EE.   Basic conditions attaching to registration as a special reporter  
   67EF.   Storage and record maintenance conditions  
   67EG.   Special mail-order house condition  
   67EH.   Further conditions may be imposed by regulations  
   67EI.   Breach of conditions of registration  
   67EJ.   Duration of registration  
   67EK.   Renewal of registration  
   67EL.   Comptroller-General of Customs to allocate a special identifying code for each special reporter  
   67EM.   Cancellation of registration as special reporter  

              Subdivision E--Registering re-mail reporters

   67F.    Applying to be a re-mail reporter  
   67G.    Registering re-mail reporters  
   67H.    Fit and proper person test  
   67I.    Obligation of re-mail reporters to notify Comptroller-General of Customs of certain matters  
   67J.    Varying etc. conditions of registration  
   67K.    Cancelling the registration of a re-mail reporter  

           Division 4--The entry, unshipment, landing, and examination of goods

              Subdivision A--Preliminary

   68.     Entry of imported goods  
   68A.    Goods imported for transhipment  
   69.     Like customable goods and excise-equivalent goods  
   70.     Special clearance goods  
   71.     Information and grant of authority to deal with goods not required to be entered  

              Subdivision AA--Information and grant of authority to deal with Subdivision AA goods

   71AAAA. Meaning of Subdivision AA goods  
   71AAAB. Report and grant of authority to deal with Subdivision AA goods  
   71AAAC. Suspension of authority to deal with Subdivision AA goods  

              Subdivision AB--Information and grant of authority to deal with specified low value goods

   71AAAD. Meaning of specified low value goods  
   71AAAE. Regulations  
   71AAAF. Making a self-assessed clearance declaration  
   71AAAG. Collector's response if a self-assessed clearance declaration is communicated separately from a cargo report  
   71AAAH. Collector's response if a self-assessed clearance declaration is communicated together with a cargo report  
   71AAAI. Authority to deal with goods covered by a self-assessed clearance declaration  
   71AAAJ. Contents of authority to deal with specified low value goods  
   71AAAK. No authority to deal with specified low value goods while subject to a direction to hold or further examine  
   71AAAL. No authority to deal with specified low value goods unless duty etc. paid  
   71AAAM. Suspension of authority to deal with specified low value goods  
   71AAAN. Cancellation of authority to deal with specified low value goods  
   71AAAO. Officer may seek further information in relation to self-assessed clearance declaration  
   71AAAP. Withdrawal of self-assessed clearance declarations  
   71AAAQ. Further self-assessed clearance declaration not to be given while there is an existing self-assessed clearance declaration  
   71AAAR. Effect of withdrawal of a self-assessed clearance declaration  
   71AAAS. Annotation of self-assessed clearance declaration by Collector for certain purposes not to constitute withdrawal  
   71AAAT. Manner and effect of communicating self-assessed clearance declarations to Department  

              Subdivision B--Import declarations

   71A.    Making an import declaration  
   71B.    Liability for import declaration processing charge  
   71BA.   Warehoused goods declaration fee  
   71C.    Authority to deal with goods in respect of which an import declaration has been made  
   71D.    Visual examination in presence of officer  
   71DA.   An officer may seek additional information  

              Subdivision D--Warehouse declarations

   71DH.   Making a warehouse declaration  
   71DI.   Liability for warehouse declaration processing charge  
   71DJ.   Authority to deal with goods in respect of which a warehouse declaration has been made  
   71DK.   Visual examination in presence of officer  
   71DL.   An officer may seek additional information  

              Subdivision E--General

   71E.    Application for movement permission  
   71F.    Withdrawal of import entries  
   71G.    Goods not to be entered while an entry is outstanding  
   71H.    Effect of withdrawal  
   71J.    Annotation of import entry by Collector for certain purposes not to constitute withdrawal  
   71K.    Manner of communicating with Department by document  
   71L.    Manner and effect of communicating with Department electronically  
   71M.    Requirements for communicating to Department electronically  
   72.     Failure to make entries  
   73.     Breaking bulk  
   74.     Officer may give directions as to storage or movement of certain goods  
   76.     Goods landed at ship's risk etc.  
   77.     Repacking on wharf  
   77AA.   Disclosure of information to cargo reporter or owner of goods  

           Division 5--Detention of goods in the public interest

   77EA.   Minister may order goods to be detained  
   77EB.   Notice to person whose goods are detained  
   77EC.   Detention of goods by Collector  
   77ED.   Minister may authorise delivery of detained goods into home consumption  
   77EE.   Minister may authorise export of detained goods  
   77EF.   When goods have been detained for 12 months  

   PART IVA--DEPOTS

   77F.    Interpretation  
   77G.    Depot licences  
   77H.    Application for a depot licence  
   77J.    Comptroller-General of Customs may require applicant to supply further information  
   77K.    Requirements for grant of depot licence  
   77L.    Granting of a depot licence  
   77LA.   Variation of places covered by depot licence  
   77N.    Conditions of a depot licence--general  
   77P.    Conditions of a depot licence--imported goods  
   77Q.    Comptroller-General of Customs may impose additional conditions to which a depot licence is subject  
   77R.    Breach of conditions of depot licence  
   77S.    Duration of depot licences  
   77T.    Renewal of depot licences  
   77U.    Licence charges  
   77V.    Notice of intended cancellation etc. of a depot licence  
   77VA.   Depot must not be used if depot licence is suspended etc.  
   77VB.   Revocation of suspension of depot licences  
   77VC.   Cancellation of depot licences  
   77W.    Refund of depot licence charge on cancellation of a depot licence  
   77X.    Collector's powers in relation to a place that is no longer a depot  
   77Y.    Collector may give directions in relation to goods subject to customs control  
   77Z.    Licences cannot be transferred  
   77ZA.   Service of notice  

   PART V--WAREHOUSES

   78.     Interpretation  
   79.     Warehouse licences  
   80.     Applications for warehouse licences  
   80A.    Comptroller-General of Customs may require applicant to supply further information  
   81.     Requirements for grant of warehouse licence  
   81A.    Grant of a warehouse licence  
   81B.    Variation of the place covered by a warehouse licence  
   82.     Conditions of warehouse licences  
   82A.    Comptroller-General of Customs may impose additional conditions to which a warehouse licence is subject  
   82B.    Comptroller-General of Customs may vary the conditions to which a warehouse licence is subject  
   82C.    Breach of conditions of a warehouse licence  
   83.     Duration of warehouse licence  
   84.     Renewal of warehouse licence  
   85.     Licence charges  
   85A.    Payment of warehouse licence charge  
   86.     Suspension of warehouse licences  
   87.     Cancellation of warehouse licences  
   87A.    Refund of warehouse licence charge  
   88.     Service of notices  
   89.     Death of licence holder  
   90.     Obligations of holders of warehouse licences  
   91.     Access to warehouses  
   92.     Repacking in warehouse  
   93.     Regauging etc. of goods  
   94.     Goods not worth duty may be destroyed  
   95.     Revaluation  
   96.     Arrears of warehouse charges  
   96A.    Outwards duty free shops  
   96B.    Inwards duty free shops  
   97.     Goods for public exhibition  
   98.     Goods blended or packaged in warehouse  
   99.     Entry of warehoused goods  
   100.    Entry of goods without warehousing with permission of Collector  
   101.    Delivery of warehousing authority  
   102.    Holder of licence to inform Collector of certain matters  
   102A.   Notices to Department by holder of warehouse licence  

   PART VAAA--CARGO TERMINALS

           Division 1--Preliminary

   102B.   Definitions  
   102BA.  Meaning of fit and proper person  

           Division 2--Obligations of cargo terminal operators

   102C.   Notifying Department of cargo terminal  
   102CA.  Physical security of cargo terminal and goods  
   102CB.  Movement of signs at or near cargo terminal  
   102CC.  Notification requirements relating to goods  
   102CD.  Unclaimed goods  
   102CE.  Record keeping requirements  
   102CF.  Fit and proper person  
   102CG.  Adequate training of staff  
   102CH.  Complying with directions  
   102CI.  Responsibility to provide facilities and assistance  
   102CJ.  Comptroller-General of Customs may impose additional obligations  
   102CK.  Offence--failure to comply with obligations or requirements  

           Division 3--Obligations of cargo handlers

   102D.   Certain provisions of Division 2 apply  
   102DA.  Unpacking of goods in containers at cargo terminal  
   102DB.  Facilitating transhipment or export of goods  
   102DC.  Using establishment identification when communicating with Department  
   102DD.  Comptroller-General of Customs may impose additional obligations  
   102DE.  Offence--failure to comply with obligations or requirements  

           Division 4--Powers of authorised officers

   102E.   General powers  
   102EA.  Power to make requests  
   102EB.  Power to give directions  

           Division 5--Directions to cargo terminal operators or cargo handlers

   102F.   Directions to cargo terminal operators or cargo handlers etc.  
   102FA.  Offence--failure to comply with direction  

   PART VA--SPECIAL PROVISIONS RELATING TO BEVERAGES

   103.    Interpretation  
   104.    Customable beverage imported in bulk must be entered for warehousing  
   105.    Certain customable beverage not to be entered for home consumption in bulk containers without approval of Comptroller-General of Customs  
   105A.   Delivery from customs control of brandy, whisky or rum  

   PART VAA--SPECIAL PROVISIONS RELATING TO EXCISE-EQUIVALENT GOODS

   105B.   Extinguishment of duty on excise-equivalent goods  
   105C.   Returns  
   105D.   GST matters  
   105E.   Use of excise-equivalent goods in the manufacture of excisable goods to occur at a dual-licensed place  

   PART VB--INFORMATION ABOUT PERSONS DEPARTING AUSTRALIA

           Division 1--Reports on departing persons

              Subdivision A--Reports on departing persons

   106A.   Ships and aircraft to which this Subdivision applies  
   106B.   Report 48 hours before ship or aircraft is due to depart  
   106C.   Report 4 hours before ship or aircraft is due to depart  
   106D.   Report just before ship or aircraft departs  

              Subdivision B--Reports on matters in approved statement

   106E.   Ships and aircraft to which this Subdivision applies  
   106F.   Reports on matters in approved statement  

              Subdivision C--How reports under this Division are to be made

   106G.   Reports to be made electronically  
   106H.   Reports to be made by document if approved electronic system or other approved format or method unavailable  
   106I.   Comptroller-General of Customs may approve different statements or forms  

           Division 2--Questions about departing persons

   106J.   Officers may question operators about departing persons  

   PART VI--THE EXPORTATION OF GOODS

           Division 1AAA--Preliminary

   107.    Obligations under this Part may be satisfied in accordance with a trusted trader agreement  

           Division 1--Prohibited exports

   112.    Prohibited exports  
   112A.   Certain controlled substances taken to be prohibited exports  
   112B.   Invalidation of licence, permission etc. for false or misleading information  

           Division 1AA--Export of goods for a military end-use

   112BA.  Notice prohibiting export  
   112BB.  How notices are to be given  
   112BC.  Statement to Parliament  

           Division 1A--Directions in relation to goods for export etc

   112C.   Collector may give directions in relation to goods for export etc. that are subject to customs control  
   112D.   Compliance with a direction given under section 112C  

           Division 2--Entry and clearance of goods for export

              Subdivision A--Preliminary

   113.    Entry of goods for export  
   113AA.  How an entry of goods for export is made  

              Subdivision B--Export declarations

   114.    Making an export declaration  
   114A.   An officer may seek additional information  
   114B.   Confirming exporters  

              Subdivision D--General

   114C.   Authority to deal with goods entered for export  
   114CA.  Suspension of an authority to deal with goods entered for export in order to verify particulars of the goods  
   114CB.  Revocation of the suspension of an authority to deal  
   114CC.  An officer may seek additional information if an authority to deal has been suspended  
   114D.   Goods to be dealt with in accordance with export entry  
   114E.   Sending goods to a wharf or airport for export  
   114F.   Notices to Department by person who receives goods at a wharf or airport for export  
   115.    Goods not to be taken on board without authority to deal  
   116.    What happens when goods entered for export by an export declaration are not dealt with in accordance with the export entry  
   117.    Security  
   117AA.  Consolidation of certain goods for export can only occur at a prescribed place  
   117A.   Submanifests to be communicated to Department  
   118.    Certificate of Clearance  
   118A.   Requirements for granting a Certificate of Clearance in respect of certain ships or aircraft  
   119.    Communication of outward manifest to Department  
   119AA.  Application for permission to move, alter or interfere with goods for export  
   119AB.  Application for permission to move, alter or interfere with goods that are no longer for export  
   119AC.  Dealing with an application for a permission to move etc. goods that are no longer for export  
   119A.   Withdrawal of entries, submanifests and manifests  
   119B.   Effect of withdrawal  
   119C.   Change of electronic entries and change of submanifests and manifests treated as withdrawals  
   119D.   Notification of export entries, submanifests, manifests, withdrawals and applications  
   119E.   Requirements for communicating to Department electronically  
   120.    Shipment of goods  
   122.    Time of clearance  

           Division 3A--Examining goods for export that are not yet subject to customs control

   122F.   Object of Division  
   122G.   Occupier of premises  
   122H.   Consent required to enter premises and examine goods for export  
   122J.   Officer must leave premises if consent withdrawn  
   122K.   Power to search premises for export goods  
   122L.   Power to examine export goods  
   122M.   Power to examine documents relating to export goods  
   122N.   Power to question occupier about export goods  
   122P.   Power to bring equipment to the premises  
   122Q.   Compensation  
   122R.   Powers in this Division are additional to other powers  

           Division 4--Exportation procedures after Certificate of Clearance issued

   123.    Ship to bring to and aircraft to stop at boarding stations  
   124.    Master or pilot to account for missing goods  
   125.    Goods exported to be landed at proper destination  
   126.    Certificate of landing  

           Division 4A--Exportation of goods to

   126AA.  Declaration concerning exports to Singapore  
   126AB.  Record keeping obligations  
   126AC.  Power to require records  
   126AD.  Power to ask questions  

           Division 4B--Exportation of textile and clothing goods to the

   126AE.  Authorised officer may request records or ask questions  

           Division 4C--Exportation of goods to

   126AF.  Definitions  
   126AG.  Record keeping obligations  
   126AH.  Power to require records  
   126AI.  Power to ask questions  

           Division 4D--Exportation of goods to

   126AJA. Definitions  
   126AJB. Record keeping obligations  
   126AJC. Power to require records  
   126AJD. Power to ask questions  

           Division 4E--Exportation of goods to

   126AKA. Definitions  
   126AKB. Record keeping obligations  
   126AKC. Power to require records  
   126AKD. Power to ask questions  

           Division 4F--Exportation of goods to Malaysia

   126ALA. Definitions  
   126ALB. Record keeping obligations  
   126ALC. Power to require records  
   126ALD. Power to ask questions  

           Division 4G--Exportation of goods to Korea

   126AMA. Definitions  
   126AMB. Record keeping obligations  
   126AMC. Power to require records  
   126AMD. Power to ask questions  

           Division 4H--Exportation of goods to Japan

   126ANA. Definitions  
   126ANB. Record keeping obligations  
   126ANC. Power to require records  
   126AND. Power to ask questions  

           Division 4J--Exportation of goods to China

   126AOA. Definitions  
   126AOB. Record keeping obligations  
   126AOC. Power to require records  
   126AOD. Power to ask questions  

           Division 5--Miscellaneous

   126A.   Export of installations  
   126B.   Export of goods from installations  
   126C.   Size of exporting vessel  

   PART VIA--ELECTRONIC COMMUNICATIONS

   126D.   Comptroller-General of Customs to maintain information systems  
   126DA.  Communications standards and operation  
   126DB.  Authentication of certain electronic communications  
   126DC.  Records of certain electronic communications  
   126DD.  Authentication, records and Electronic Transactions Act 1999  
   126E.   Communication to Department when information system is temporarily inoperative  
   126F.   Payment when information system is temporarily inoperative  
   126G.   Meaning of temporarily inoperative  
   126H.   Comptroller-General of Customs may arrange for use of computer programs to make decisions etc.  

   PART VII--SHIPS' STORES AND AIRCRAFT'S STORES

   127.    Use of ships' and aircraft's stores  
   128.    Unshipment of ships' and aircraft's stores  
   129.    Ships' and aircraft's stores not to be taken on board without approval  
   130.    Ship's and aircraft's stores exempt from duty  
   130A.   Entry not required for ship's or aircraft's stores  
   130B.   Payment of duty on ship's or aircraft's stores  
   130C.   Interpretation  

   PART VIII--THE DUTIES

           Division 1--The payment and computation of duties generally

   131A.   Fish caught by Australian ships  
   131AA.  Special provisions for goods taken to Joint Petroleum Development Area  
   131B.   Liability of Commonwealth authorities to pay duties of Customs  
   132.    Rate of import duty  
   132AA.  When import duty must be paid  
   132A.   Prepayment of duty  
   132B.   Declared period quotas--effect on rates of import duty  
   132C.   Revocation and variation of quota orders  
   132D.   Service of quota orders etc.  
   133.    Export duties  
   134.    Weights and measures  
   135.    Proportion  
   136.    Manner of fixing duty  
   137.    Manner of determining volumes of, and fixing duty on, beer  
   142.    Measurement for duty  
   145.    Value of goods sold  
   148.    Derelict goods dutiable  
   149.    Duty on goods in report of cargo that are not produced or landed  
   150.    Samples  
   152.    Alterations to agreements where duty altered  

           Division 1AA--Calculation of duty on certain alcoholic beverages

   153AA.  Meaning of alcoholic beverage  
   153AB.  Customs duty to be paid according to labelled alcoholic strength of prescribed alcoholic beverages  
   153AC.  Rules for working out strength of prescribed alcoholic beverages  
   153AD.  Obscuration  

           Division 1A--Rules of origin of preference claim goods

   153A.   Purpose of Division  
   153B.   Definitions  
   153C.   Total expenditure of factory on materials  
   153D.   Allowable expenditure of factory on materials  
   153E.   Calculation of the cost of materials received at a factory  
   153F.   Allowable expenditure of factory on labour  
   153G.   Allowable expenditure of factory on overheads  
   153H.   Unmanufactured goods  
   153L.   Manufactured goods originating in Papua New Guinea or a Forum Island Country  
   153LA.  Modification of section 153L in special circumstances  
   153M.   Manufactured goods originating in a particular Developing Country  
   153N.   Manufactured goods originating in a Developing Country but not in any particular Developing Country  
   153NA.  Manufactured goods originating in a Least Developed Country  
   153P.   Manufactured goods originating in Canada  
   153Q.   Manufactured goods originating in a country that is not a preference country  
   153R.   Are goods commercially manufactured in Australia?  
   153S.   Rule against double counting  

           Division 1B--Rules of origin of goods claimed to be the produce or manufacture of

              Subdivision A--Preliminary

   153U.   Purpose of this Division  
   153UA.  Definitions  
   153UB.  Rule against double counting  
   153UC.  Comptroller-General of Customs may determine cost of certain input, material etc.  

              Subdivision B--Rules of origin of goods claimed to be the produce or manufacture of

   153V.   Goods claimed to be the produce or manufacture of Singapore  
   153VA.  Goods wholly manufactured in Singapore  
   153VB.  Goods partly manufactured in Singapore  
   153VC.  Reduction of the required percentage of allowable cost to manufacture in unforeseen circumstances  
   153VD.  Changing the required percentage of allowable cost to manufacture in exceptional circumstances  
   153VE.  Certificate of Origin requirements  
   153VF.  Consignment requirements  

              Subdivision C--Allowable cost to manufacture

   153W.   Allowable cost to manufacture  
   153WA.  Allowable expenditure by principal manufacturer on materials  
   153WB.  Allowable expenditure by principal manufacturer on labour  
   153WC.  Allowable expenditure by principal manufacturer on overheads  

              Subdivision D--Total cost to manufacture

   153X.   Total cost to manufacture  
   153XA.  Total expenditure by principal manufacturer on materials  
   153XB.  Total expenditure by principal manufacturer on overseas processing costs  

           Division 1C--US originating goods

              Subdivision A--Preliminary

   153Y.   Simplified outline  
   153YA.  Interpretation  

              Subdivision B--Goods wholly obtained or produced entirely in the

   153YB.  Goods wholly obtained or produced entirely in the US  

              Subdivision C--Goods produced entirely in the

   153YC.  Goods produced entirely in the US or in the US and Australia exclusively from originating materials  

              Subdivision D--Goods

   153YD.  Simplified outline  
   153YE.  Goods (except clothing and textiles) produced entirely in the US or in the US and Australia from non-originating materials  
   153YF.  Goods that are chemicals, plastics or rubber  

              Subdivision E--Goods that are clothing or textiles produced entirely in the

   153YG.  Simplified outline  
   153YH.  Goods that are clothing or textiles produced entirely in the US or in the US and Australia from non-originating materials  
   153YI.  Goods that are clothing and textiles classified to Chapter 62 of the Harmonized System  

              Subdivision F--Other

   153YJ.  Standard accessories, spare parts and tools  

              Subdivision G--Packaging materials and containers

   153YK.  Packaging materials and containers  

              Subdivision H--Consignment

   153YL.  Consignment  

           Division 1D--Thai originating goods

              Subdivision A--Preliminary

   153Z.   Simplified outline  
   153ZA.  Interpretation  

              Subdivision B--Wholly obtained goods of

   153ZB.  Wholly obtained goods of Thailand  

              Subdivision C--Goods produced entirely in

   153ZC.  Simplified outline  
   153ZD.  Goods produced entirely in Thailand or in Thailand and Australia  
   153ZE.  Goods that are chemicals, plastics or rubber  

              Subdivision D--Other Thai originating goods

   153ZF.  Standard accessories, spare parts and tools  

              Subdivision E--Packaging materials and containers

   153ZG.  Packaging materials and containers  

              Subdivision F--Consignment

   153ZH.  Consignment  

           Division 1E--New Zealand

              Subdivision A--Preliminary

   153ZIA. Simplified outline  
   153ZIB. Interpretation  

              Subdivision B--Goods wholly obtained or produced in New Zealand or New Zealand and Australia

   153ZIC. Goods wholly obtained or produced in New Zealand or New Zealand and Australia  

              Subdivision C--Goods produced in

   153ZID. Goods produced in New Zealand or New Zealand and Australia from originating materials  

              Subdivision D--Goods produced in

   153ZIE. Goods produced in New Zealand or New Zealand and Australia from non-originating materials  
   153ZIF. Packaging materials and containers  

              Subdivision E--Goods that are standard accessories, spare parts or tools

   153ZIG. Goods that are standard accessories, spare parts or tools  

              Subdivision F--Goods wholly manufactured in

   153ZIH. Goods wholly manufactured in New Zealand  

              Subdivision G--Non-qualifying operations

   153ZIJ. Non-qualifying operations  

              Subdivision H--Consignment

   153ZIK. Consignment  

           Division 1F--Chilean originating goods

              Subdivision A--Preliminary

   153ZJA. Simplified outline  
   153ZJB. Interpretation  

              Subdivision B--Wholly obtained goods of

   153ZJC. Wholly obtained goods of Chile  

              Subdivision C--Goods produced in

   153ZJD. Goods produced in Chile from originating materials  

              Subdivision D--Goods produced in

   153ZJE. Goods produced in Chile, or Chile and Australia, from non-originating materials  
   153ZJF. Packaging materials and containers  

              Subdivision E--Goods that are accessories, spare parts, tools or instructional or other information resources

   153ZJG. Goods that are accessories, spare parts, tools or instructional or other information resources  

              Subdivision F--Non-qualifying operations

   153ZJH. Non-qualifying operations  

              Subdivision G--Consignment

   153ZJI. Consignment  

           Division 1G--ASEAN-Australia-New Zealand (AANZ) originating goods

              Subdivision A--Preliminary

   153ZKA. Simplified outline  
   153ZKB. Interpretation  

              Subdivision B--Wholly obtained goods of a Party

   153ZKC. Wholly obtained goods of a Party  

              Subdivision C--Goods produced from originating materials

   153ZKD. Goods produced from originating materials  

              Subdivision D--Goods produced from non-originating materials

   153ZKE. Goods produced from non-originating materials and classified in the tariff table  
   153ZKF. Goods produced from non-originating materials and not classified in the tariff table  
   153ZKG. Non-qualifying operations or processes  
   153ZKH. Packaging materials and containers  

              Subdivision E--Goods that are accessories, spare parts, tools or instructional or other information materials

   153ZKI. Goods that are accessories, spare parts, tools or instructional or other information materials  

              Subdivision F--Consignment

   153ZKJ. Consignment  

           Division 1H--Malaysian originating goods

              Subdivision A--Preliminary

   153ZLA. Simplified outline  
   153ZLB. Interpretation  

              Subdivision B--Goods wholly obtained or produced in Malaysia or in Malaysia and Australia

   153ZLC. Goods wholly obtained or produced in Malaysia or in Malaysia and Australia  

              Subdivision C--Goods produced in Malaysia, or in Malaysia and Australia, from originating materials

   153ZLD. Goods produced in Malaysia, or in Malaysia and Australia, from originating materials  

              Subdivision D--Goods produced in Malaysia, or in Malaysia and Australia, from non-originating materials

   153ZLE. Goods produced in Malaysia, or in Malaysia and Australia, from non-originating materials  
   153ZLF. Packaging materials and containers  
   153ZLG. Non-qualifying operations  

              Subdivision E--Goods that are accessories, spare parts, tools or instructional or other information materials

   153ZLH. Goods that are accessories, spare parts, tools or instructional or other information materials  

              Subdivision F--Consignment

   153ZLI. Consignment  

           Division 1J--Korean originating goods

              Subdivision A--Preliminary

   153ZMA. Simplified outline of this Division  
   153ZMB. Interpretation  

              Subdivision B--Goods wholly obtained in Korea or in Korea and Australia

   153ZMC. Goods wholly obtained in Korea or in Korea and Australia  

              Subdivision C--Goods produced in Korea, or in Korea and Australia, from originating materials

   153ZMD. Goods produced in Korea, or in Korea and Australia, from originating materials  

              Subdivision D--Goods produced in Korea, or in Korea and Australia, from non-originating materials

   153ZME. Goods produced in Korea, or in Korea and Australia, from non-originating materials  
   153ZMF. Packaging materials and containers  

              Subdivision E--Non-qualifying operations

   153ZMG. Non-qualifying operations  

              Subdivision F--Other matters

   153ZMH. Consignment  
   153ZMI. Outward processing zones on the Korean Peninsula  

           Division 1K--Japanese originating goods

              Subdivision A--Preliminary

   153ZNA. Simplified outline of this Division  
   153ZNB. Interpretation  

              Subdivision B--Goods wholly obtained in Japan

   153ZNC. Goods wholly obtained in Japan  

              Subdivision C--Goods produced in Japan from originating materials

   153ZND. Goods produced in Japan from originating materials  

              Subdivision D--Goods produced in Japan, or in Japan and Australia, from non-originating materials

   153ZNE. Goods produced in Japan, or in Japan and Australia, from non-originating materials  
   153ZNF. Packaging materials and containers  
   153ZNG. Non-qualifying operations  

              Subdivision E--Consignment

   153ZNH. Consignment  

           Division 1L--Chinese originating goods

              Subdivision A--Preliminary

   153ZOA. Simplified outline of this Division  
   153ZOB. Interpretation  

              Subdivision B--Goods wholly obtained or produced in the territory of China

   153ZOC. Goods wholly obtained or produced in the territory of China  

              Subdivision C--Goods produced in China, or in China and Australia, from originating materials

   153ZOD. Goods produced in China, or in China and Australia, from originating materials  

              Subdivision D--Goods produced in China, or in China and Australia, from non-originating materials

   153ZOE. Goods produced in China, or in China and Australia, from non-originating materials  
   153ZOF. Packaging materials and containers  

              Subdivision E--Goods that are accessories, spare parts or tools

   153ZOG. Goods that are accessories, spare parts or tools  

              Subdivision F--Non-qualifying operations

   153ZOH. Non-qualifying operations  

              Subdivision G--Consignment

   153ZOI. Consignment  

           Division 2--Valuation of imported goods

   154.    Interpretation  
   155.    Interpretation--Buying commission  
   156.    Interpretation--Identical goods and similar goods  
   157.    Interpretation--Royalties  
   158.    Interpretation--Transportation costs  
   159.    Value of imported goods  
   160.    Inability to determine a value of imported goods by reason of insufficient or unreliable information  
   161.    Transaction value  
   161A.   Identical goods value  
   161B.   Similar goods value  
   161C.   Deductive (contemporary sales) value  
   161D.   Deductive (later sales) value  
   161E.   Deductive (derived goods sales) value  
   161F.   Computed value  
   161G.   Fall-back value  
   161H.   When transaction value unable to be determined  
   161J.   Value of goods to be in Australian currency  
   161K.   Owner to be advised of value of goods  
   161L.   Review of determinations and other decisions  

           Division 3--Payment and recovery of deposits, refunds, unpaid duty etc

   162.    Delivery of goods upon giving of security or undertaking for payment of duty, GST and luxury car tax  
   162A.   Delivery of goods on the giving of a general security or undertaking for payment of duty, GST and luxury car tax  
   162AA.  Applications to deal with goods imported temporarily without duty  
   162B.   Pallets used in international transport  
   163.    Refunds etc. of duty  
   164B.   Refunds of export duty  
   165.    Recovery of unpaid duty etc.  
   165A.   Refunds etc. may be applied against unpaid duty  
   166.    No refund if duty altered  

           Division 4--Disputes as to duty

   167.    Payments under protest  

   PART IX--DRAWBACKS

   168.    Drawbacks of import duty  

   PART X--THE COASTING TRADE

   175.    Goods not to be transferred between certain vessels  

   PART XA--AUSTRALIAN TRUSTED TRADER PROGRAMME

           Division 1--Preliminary

   176.    Establishment of the Australian Trusted Trader Programme  

           Division 2--Trusted trader agreement

              Subdivision A--Entry into trusted trader agreement

   176A.   Trusted trader agreement may be entered into  
   176B.   Nomination process  

              Subdivision C--General provisions relating to trusted trader agreements

   178.    Terms and conditions of trusted trader agreements  
   178A.   Variation, suspension or termination of trusted trader agreements  

           Division 3--Register of Trusted Trader Agreements

   178B.   Register of Trusted Trader Agreements  

           Division 4--Rules

   179.    Rules  

   PART XI--AGENTS AND CUSTOMS BROKERS

           Division 1--Preliminary

   180.    Interpretation  

           Division 2--Rights and liabilities of agents

   181.    Authorised agents  
   182.    Authority to be produced  
   183.    Agents personally liable  
   183A.   Principal liable for agents acting  

           Division 3--Licensing of customs brokers

   183B.   Interpretation  
   183C.   Grant of licence  
   183CA.  Application for licence  
   183CB.  Reference of application to Committee  
   183CC.  Requirements for grant of licence  
   183CD.  Eligibility to be nominee  
   183CE.  Original endorsement on licence  
   183CF.  Variation of licences  
   183CG.  Licence granted subject to conditions  
   183CGA. Comptroller-General of Customs may impose additional conditions to which a broker's licence is subject  
   183CGB. Comptroller-General of Customs may vary the conditions to which a broker's licence is subject  
   183CGC. Breach of conditions of a broker's licence  
   183CH.  Duration of licence  
   183CJ.  Renewal of licence  
   183CJA. Licence charges  
   183CK.  Security  
   183CM.  Nominees  
   183CN.  Removal of nominee  
   183CP.  Notice to nominate new nominee  

           Division 4--Suspension, revocation and non-renewal of licences

   183CQ.  Investigation of matters relating to a broker's licence  
   183CR.  Interim suspension by Comptroller-General of Customs  
   183CS.  Powers of Comptroller-General of Customs  
   183CT.  Effect of suspension  
   183CU.  Service of notices  

           Division 5--National Customs Brokers Licensing Advisory Committee

   183D.   National Customs Brokers Licensing Advisory Committee  
   183DA.  Constitution of Committee  
   183DB.  Remuneration and allowances  
   183DC.  Acting Chair  
   183DD.  Deputy member  
   183E.   Procedure of Committees  
   183F.   Evidence  
   183G.   Proceedings in private  
   183H.   Determination of questions before a Committee  
   183J.   Customs broker affected by investigations to be given notice  
   183K.   Summoning of witnesses  
   183L.   Service of notices and summonses  
   183N.   Committee may examine upon oath or affirmation  
   183P.   Offences by witness  
   183Q.   Statements by witness  
   183R.   Witness fees  
   183S.   Representation by counsel etc.  
   183T.   Protection of members  
   183U.   Protection of barristers, witnesses etc.  

   PART XII--OFFICERS

           Division 1--Powers of officers

              Subdivision A--Preliminary

   183UA.  Definitions  
   183UB.  Law relating to legal professional privilege not affected  
   183UC.  Comptroller-General of Customs may give directions concerning the exercise of powers under this Division  
   183UD.  Judges who may issue seizure warrants for goods in transit  

              Subdivision B--General regulatory powers

   186.    General powers of examination of goods subject to customs control  
   186AA.  General powers of examination of goods loaded onto or unloaded from ships or aircraft  
   186A.   Power to make copies of, and take extracts from, documents in certain circumstances  
   186B.   Compensation for damage caused by copying  
   187.    Power to board and search  
   188.    Boarding  
   189.    Searching  
   189A.   Officers may carry arms in certain circumstances  
   190.    Securing goods  
   191.    Seals etc. not to be broken  
   192.    Seals etc. on ship or aircraft in port bound to another port within Commonwealth  
   193.    Officers may enter and remain upon coasts etc.  
   194.    Ships on service may be moored in any place  
   195.    Power to question passengers etc.  
   195A.   Power to question persons found in restricted areas  
   196C.   Power to question persons claiming packages  
   197.    Power to stop conveyances about to leave a Customs place  

              Subdivision C--Search warrants in respect of things believed to be evidential material

   198.    When search warrants can be issued  
   199.    The things that are authorised by a search warrant  
   200.    Use of equipment to examine or process things  
   201.    Use of electronic equipment on or in premises  
   201A.   Person with knowledge of a computer or a computer system to assist access etc.  
   201B.   Accessing data held on other premises--notification to occupier of that premises  
   202.    Compensation for damage to equipment or data  
   202A.   Copies of seized things to be provided  

              Subdivision D--Seizure of goods believed to be forfeited goods

   203.    When seizure warrants for forfeited goods can be issued  
   203A.   The things that are authorised by seizure warrants for forfeited goods  
   203B.   Seizure without warrant of special forfeited goods, or of evidential material relating to special forfeited goods, at a Customs place  
   203C.   Seizure without warrant of narcotic goods or of evidential material relating to narcotic goods at other places  
   203CA.  Seizure without warrant of certain goods on ship or aircraft in the Protected Zone  
   203CB.  Seizure without warrant of certain other goods in the Protected Zone  
   203D.   How an authorised person is to exercise certain powers  

              Subdivision DA--Seizure of certain goods in transit

   203DA.  When seizure warrants for goods in transit can be issued  
   203DB.  The things that are authorised by seizure warrants for goods in transit  

              Subdivision E--Provisions applicable both to search and seizure warrants

   203E.   Conduct of ordinary searches and frisk searches  
   203F.   Announcement before entry  
   203G.   Details of warrant to be given to occupier  
   203H.   Occupier entitled to be present during search or seizure  
   203HA.  Requirement to provide name or address etc.  
   203J.   Availability of assistance and use of force in executing a warrant  
   203K.   Specific powers available to executing officers  
   203L.   Use of animals in executing a warrant  
   203M.   Warrants by telephone or other electronic means  
   203N.   Receipts for things seized under warrant  
   203P.   Offence for making false statements in warrants  
   203Q.   Offences relating to telephone warrants  

              Subdivision F--Dealing with things seized as evidential material

   203R.   Retention of things seized as evidential material  
   203S.   Magistrate may permit a thing seized as evidential material to be retained  

              Subdivision G--Dealing with goods seized as forfeited goods

   203SA.  Subdivision does not apply to seized transit goods  
   203T.   Seizure of protected objects  
   204.    Seized goods to be secured  
   205.    Requirement to serve seizure notices  
   205A.   Matters to be dealt with in seizure notices  
   205B.   Claim for return of goods seized  
   205C.   Treatment of goods seized if no claim for return is made  
   205D.   Treatment of goods seized if a claim for return is made--general  
   205E.   Magistrate may permit goods seized to be retained  
   205EA.  Treatment of goods seized if a claim for return is made--suspected prohibited psychoactive substances  
   205EB.  Extending the period for instituting proceedings for recovery of suspected prohibited psychoactive substances  
   205EC.  Proceedings for recovery of suspected prohibited psychoactive substances  
   205F.   Right of compensation in certain circumstances for goods disposed of or destroyed  
   205G.   Effect of forfeiture  
   206.    Immediate disposal of certain goods  
   207.    Immediate disposal of narcotic goods  
   208.    Release of goods on security  
   208C.   Service by post  
   208D.   Disposal of forfeited goods  
   208DA.  Disposal of narcotic-related goods other than narcotic goods  
   208E.   Sales subject to conditions  
   209.    Power to impound certain forfeited goods and release them on payment of duty and penalty  
   209A.   Destruction or concealment of evidential material or forfeited goods  

              Subdivision GA--Dealing with goods in transit seized under a section 203DA warrant

   209B.   Subdivision applies to seized transit goods  
   209C.   Seized goods to be secured  
   209D.   Requirement to serve seizure notices  
   209E.   Matters to be dealt with in seizure notices  
   209F.   Application for return of seized goods  
   209G.   Status of goods seized if no application for return is made  
   209H.   Right of compensation for certain goods disposed of or destroyed  
   209I.   Effect of forfeiture  
   209J.   Immediate disposal of unsafe goods  
   209K.   Disposal of forfeited goods  
   209L.   Service by post  

              Subdivision GB--Surrender of prescribed prohibited imports

   209M.   Application of Subdivision  
   209N.   Surrender of goods  
   209P.   Effect of surrender  
   209Q.   Right of compensation in certain circumstances for goods disposed of or destroyed  
   209R.   Disposal of surrendered goods  

              Subdivision GC--Post-importation permission

   209S.   Definitions  
   209T.   Application of Subdivision  
   209U.   Power to detain goods  
   209V.   Detained goods to be secured  
   209W.   Requirement to serve detention notice  
   209X.   Matters to be dealt with in detention notices  
   209Y.   Effect of detaining goods  
   209Z.   Evidence not provided or permission not granted or given  
   209ZA.  Evidence provided and permission granted or given  
   209ZB.  Service by post  
   209ZC.  Liability for detention of goods  

              Subdivision H--Arrest and related matters

   210.    Power of arrest without warrant  
   210A.   Use of force in making arrest  
   210B.   Person to be informed of grounds of arrest  
   211.    Power to conduct a frisk search of an arrested person  
   211A.   Power to conduct an ordinary search of an arrested person  
   212.    How arrested person to be dealt with  
   213.    Requirement to provide name etc.  

              Subdivision HA--Information about people working in restricted areas or issued with security identification cards

   213A.   Providing an authorised officer with information about people working in restricted areas  
   213B.   Provision of information about people issued with security identification cards  

              Subdivision J--General powers to monitor and audit

   214AA.  Occupier of premises  
   214AB.  What are monitoring powers?  
   214AC.  Monitoring officers  
   214ACA. Monitoring officer to notify occupier of premises of the occupier's rights and obligations  
   214AD.  Notice of proposal to exercise monitoring powers  
   214AE.  Exercise of monitoring powers with consent  
   214AF.  Exercise of monitoring powers under a warrant  
   214AG.  Warrants may be granted by telephone or other electronic means  
   214AH.  Monitoring officer may ask questions  
   214AI.  Monitoring officer may ask for assistance  
   214AJ.  Compensation for damage to electronic equipment  
   214B.   Powers of officers for purposes of Customs Tariff (Anti-Dumping) Act 1975  

              Subdivision JA--Powers to monitor and audit--Australia-United States Free Trade Agreement

   214BAA. Simplified outline  
   214BAB. Definitions  
   214BAC. AUSFTA verification powers  
   214BAD. Appointment of verification officers  
   214BAE. Verification officers may enter premises and exercise AUSFTA verification powers with consent  
   214BAF. US customs officials may accompany verification officers  
   214BAG. Availability of assistance in exercising AUSFTA verification powers  
   214BAH. Verification officer may ask questions  
   214BAI. Verification officer may ask for assistance  
   214BAJ. Verification officer may disclose information to US  
   214BAK. Operation of electronic equipment at premises  
   214BAL. Compensation for damage to electronic equipment  

              Subdivision K--Miscellaneous

   214BA.  Nature of functions of magistrate under sections 203S and 205E  
   215.    Collector may impound documents  
   217.    Translations of foreign invoices  
   218.    Samples  
   218A.   Disposal of certain abandoned goods  

           Division 1B--Detention and search of suspects

              Subdivision A--Detention and frisk search of suspects

   219L.   Detention for frisk search  
   219M.   Frisk search  
   219N.   Power to require the production of things  
   219P.   Persons to whom section 219R applies  

              Subdivision B--Detention and external search of suspects

   219Q.   Detention for external search  
   219R.   External search  
   219RAA. Videotape record may be made of external search  

              Subdivision C--Detention and internal search of persons suspected of internally concealing substances etc

   219RA.  Certain Judges and Magistrates eligible to give orders under this Subdivision  
   219S.   Initial detention  
   219SA.  Internal non-medical scan using prescribed equipment  
   219SB.  Seeking detention order following invitation to consent to internal non-medical scan  
   219T.   Initial order for detention  
   219U.   Renewal of order for detention  
   219V.   Arrangement for internal medical search  
   219W.   Detention under this Subdivision  
   219X.   Detainee becoming in need of protection  
   219Y.   Applications for orders under this Subdivision  
   219Z.   Internal medical search by medical practitioner  

              Subdivision CA--Prescribed equipment for external searches and internal non-medical scans

   219ZAA. Use of prescribed equipment for external search or internal non-medical scan  
   219ZAB. Prescribing equipment for use in external searches and internal non-medical scans  
   219ZAC. Authorising officers to use prescribed equipment for external search or internal non-medical scan  
   219ZAD. Giving a record of invitation and consent, or a copy of order  
   219ZAE. Records of results of external search or internal non-medical scan  

              Subdivision D--Detention generally

   219ZA.  Detention officers  
   219ZB.  Detention places  
   219ZC.  Detention under this Division  
   219ZD.  Detainees not fluent in English  
   219ZE.  Release from, or cessation of, detention  

              Subdivision E--Medical practitioners

   219ZF.  Conduct of internal medical search  
   219ZG.  Medical practitioner may take action to preserve detainee's life  
   219ZH.  Medical practitioner to answer questions and prepare report  
   219ZJ.  Proceedings against medical practitioners  

           Division 1BA--Detention and search of persons for purposes of law enforcement co-operation

              Subdivision A--Preliminary

   219ZJA. Definitions  
   219ZJAA.Prescribed State or Territory offences  

              Subdivision B--Powers to detain

   219ZJB. Detention of person suspected of committing serious Commonwealth offence or prescribed State or Territory offence  
   219ZJC. Detention of person subject to warrant or bail condition  
   219ZJCA.Detention of person for national security or security of a foreign country  

              Subdivision C--Matters affecting detention generally

   219ZJD. Search of person detained under this Division  
   219ZJE. Comptroller-General of Customs must give directions about detaining persons under this Division  
   219ZJF. Detainees to be given reasons for detention and shown identification on request  
   219ZJG. Use of force in relation to detention  
   219ZJH. Moving detained persons  
   219ZJI. Detainees not fluent in English  
   219ZJJ. Detention of minors  

           Division 1C--Judges and Magistrates

   219ZK.  Nature of functions of Judge or Magistrate  
   219ZL.  Protection of Judge or Magistrate  

           Division 2--Protection to officers

   220.    Reasonable cause for seizure a bar to action  
   221.    Notice of action to be given  
   222.    Defect in notice not to invalidate  
   223.    No evidence to be produced but that contained in notice  
   224.    Officer may tender amends  
   225.    Commencement of proceedings against officers  
   226.    Time for commencing action  
   227.    Security may be required  

           Division 3--Evidence

   227AA.  Evidence may be used in prosecutions etc.  

   PART XIIA--SPECIAL PROVISIONS RELATING TO PROHIBITED ITEMS

   227A.   Overview of Part  
   227B.   Definitions  
   227C.   Ships and aircraft to which this Part applies  
   227D.   Items to which this Part applies  
   227E.   Approved storage for prohibited items  
   227F.   Officer may take custody of items  
   227G.   Compensation for damage etc. to items  

   PART XIII--PENAL PROVISIONS

           Division 1--Forfeitures

   228.    Forfeited ships and aircraft  
   228A.   Forfeited resources installations  
   228B.   Forfeited sea installations  
   229.    Forfeited goods  
   229A.   Proceeds of drug trafficking liable to forfeiture  
   230.    Forfeited packages and goods  

           Division 2--Penalties

   231.    Assembly for unlawful purposes  
   232A.   Rescuing goods and assaulting officers  
   233.    Smuggling and unlawful importation and exportation  
   233A.   Master not to use or allow use of ship for smuggling etc.  
   233AB.  Penalties for offences against sections 233 and 233A  
   233BAA. Special offence relating to tier 1 goods  
   233BAB. Special offence relating to tier 2 goods  
   233BABAA.UN-sanctioned goods  
   233BABAB.Special offences for importation of UN-sanctioned goods  
   233BABAC.Special offences for exportation of UN-sanctioned goods  
   233BABAD.Smuggling etc. tobacco products  
   233BABAE.Offence for bringing restricted goods into Australia  
   233BABAF.Using information held by the Commonwealth  
   233BABA.Protection from criminal responsibility  
   233BAC. Evidence relating to approval for import or export  
   233BA.  Evidence of Analyst  
   233C.   Offence for giving false or misleading information in relation to UN-sanctioned goods  
   234.    Customs offences  
   234AA.  Places set aside for purposes of Act  
   234A.   Unauthorised entry to places and on ships, aircraft or wharves  
   234AB.  Unauthorised use of cameras and sound recorders  
   234ABA. Officers may direct unauthorised persons to leave restricted areas  
   236.    Aiders and abettors  
   237.    Attempts  
   239.    Penalties in addition to forfeitures  
   240.    Commercial documents to be kept  
   240AA.  Authorised officer may require person to produce commercial documents  
   240AB.  Verifying communications to Department  
   240AC.  Authorised officer may require person to produce record  

           Division 3--Recovery of pecuniary penalties for dealings in narcotic goods

   243A.   Interpretation  
   243AB.  Effective control of property  
   243B.   Pecuniary penalties  
   243C.   Assessment of pecuniary penalty  
   243CA.  Court may lift corporate veil etc.  
   243D.   Presumption of illegality of importation  
   243E.   Court may make restraining order against property  
   243F.   Court may make further orders  
   243G.   Official Trustee to discharge pecuniary penalty  
   243H.   Revocation of order under section 243E  
   243J.   Pecuniary penalty a charge on property  
   243K.   Contravention of restraining orders  
   243L.   Sale of property before bankruptcy  
   243M.   Duties of the Official Trustee after receiving notice of presentation of creditor's petition etc.  
   243N.   Protection of Official Trustee from personal liability in certain cases  
   243NA.  Indemnification of Official Trustee  
   243NB.  Indemnification of Official Receivers etc.  
   243P.   Costs etc. payable to Official Trustee  
   243Q.   Notices  
   243R.   Reduction of pecuniary penalty  
   243S.   Jurisdiction of the Court  

           Division 4--Provisions relating to certain strict liability offences

   243SA.  Failure to answer questions  
   243SB.  Failure to produce documents or records  
   243SC.  Preservation of the privilege against self-incrimination  
   243T.   False or misleading statements resulting in loss of duty  
   243U.   False or misleading statements not resulting in loss of duty  
   243V.   False or misleading statements in cargo reports or outturn reports  
   243W.   Electronic communications to Department to be treated as statements to Comptroller-General of Customs  

           Division 5--Infringement notices

   243X.   Infringement notices--general  
   243Y.   Infringement notices--forfeiture of goods that are prohibited imports if infringement notice paid  
   243Z.   Infringement notices--right of compensation in certain circumstances for goods disposed of or destroyed  

   PART XIV--CUSTOMS PROSECUTIONS

   244.    Meaning of Customs prosecution  
   245.    Institution of prosecutions  
   247.    Prosecutions in accordance with practice rules  
   248.    State Court practice  
   249.    Commencement of prosecutions  
   250.    Information to be valid if in words of Act  
   250A.   Property in goods subject to customs control  
   251.    No objection for informality  
   252.    Conviction not to be quashed  
   253.    Protection to witnesses  
   254.    Defendant competent witness  
   255.    Averment of prosecutor sufficient  
   256.    Proof of proclamation etc.  
   257.    Conduct by directors, employees or agents  
   259.    Collector may levy on goods in his or her possession  
   261.    Imprisonment not to release penalty  
   263.    Parties may recover costs  
   264.    Application of penalties  

   PART XV--TENDERS FOR RIGHTS TO ENTER GOODS FOR HOME CONSUMPTION AT CONCESSIONAL RATES

   265.    Interpretation  
   266.    Tender schemes  
   267.    Undertakings relating to tenders  
   268.    Transfers of rights to enter goods for home consumption at concessional rates of duty  
   269.    Revocation or variation of undertaking  
   269A.   Recovery of penalties  

   PART XVA--TARIFF CONCESSION ORDERS

           Division 1--Preliminary

   269B.   Interpretation  
   269C.   Interpretation--core criteria  
   269D.   Interpretation--goods produced in Australia  
   269E.   Interpretation--the ordinary course of business  

           Division 2--Making and processing TCO applications

   269F.   Making a TCO application  
   269FA.  The applicant's obligation  
   269G.   Withdrawing a TCO application  
   269H.   Screening the application  
   269HA.  Comptroller-General of Customs may reject a TCO application in relation to goods referred to in section 269SJ  
   269J.   Applications taken to be lodged in certain circumstances  
   269K.   Processing a valid application  
   269L.   Amendment of TCO applications  
   269M.   Comptroller-General of Customs may invite submissions or seek other information, documents or material  
   269N.   Reprocessing of TCO applications  

           Division 3--Making and operation of TCOs

   269P.   The making of a standard TCO  
   269Q.   The making of a TCO for goods requiring repair  
   269R.   Notification of TCO decisions  
   269S.   Operation of TCOs  
   269SA.  Consequence of commencement or cessation of production before TCO decision  

           Division 4--Revocation of TCOs

   269SB.  Request for revocation of TCOs  
   269SC.  Processing requests for revocation of TCOs  
   269SD.  Revocation at the initiative of Comptroller-General of Customs  
   269SE.  Notification of revocation decisions  
   269SF.  Comptroller-General of Customs may seek information, documents or material relating to revocation  
   269SG.  Effect of revocation on goods in transit and capital equipment on order  

           Division 5--Miscellaneous

   269SH.  Internal review  
   269SHA. Administrative Appeals Tribunal Review of reconsideration decisions  
   269SJ.  TCOs not to apply to goods described by reference to their end use or certain goods  
   269SK.  TCOs not to contravene international agreements  

   PART XVB--SPECIAL PROVISIONS RELATING TO ANTI-DUMPING DUTIES

   269SM.  Overview of Part  

           Division 1A--Anti-Dumping Commission and Commissioner

              Subdivision A--Preliminary

   269SMA. What this Division is about  

              Subdivision B--Anti-Dumping Commission

   269SMB. Establishment  
   269SMC. Constitution of the Anti-Dumping Commission  
   269SMD. Function of the Anti-Dumping Commission  
   269SME. Anti-Dumping Commission has privileges and immunities of the Crown  

              Subdivision C--Commissioner

   269SMF. Establishment  
   269SMG. Powers of Commissioner  
   269SMH. Appointment  
   269SMI. Term of appointment  
   269SMJ. Acting Commissioner  
   269SMK. Terms and conditions of appointment  
   269SML. Disclosure of interests  
   269SMM. Outside employment  
   269SMN. Resignation  
   269SMO. Termination of appointment  

              Subdivision D--Staff assisting the Commissioner

   269SMQ. Staff  

              Subdivision E--Delegation

   269SMR. Delegation  

              Subdivision F--Form and manner of applications

   269SMS. Form and manner of applications  

              Subdivision G--Disclosure of information

   269SMT. Disclosure of information  

           Division 1--Definitions and role of Minister

   269SN.  What this Division is about  
   269T.   Definitions  
   269TAAA.Anti-dumping measures not to apply to New Zealand originating goods  
   269TAAB.Member countries, developing countries and special developing countries  
   269TAAC.Definition--countervailable subsidy  
   269TAACA.Determination of countervailable subsidy if non-cooperation by relevant entities  
   269TAAD.Ordinary course of trade  
   269TAA. Arms length transactions  
   269TAB. Export price  
   269TAC. Normal value of goods  
   269TACAA.Sampling  
   269TACAB.Dumping duty notice--export prices and normal values for different categories of exporters  
   269TACA.Non-injurious price  
   269TACB.Working out whether dumping has occurred and levels of dumping  
   269TACC.Working out whether a financial contribution or income or price support confers a benefit  
   269TACD.Amount of countervailable subsidy  
   269TAE. Material injury to industry  
   269TAF. Currency conversion  
   269TAG. Minister may take anti-dumping measures on own initiative  
   269TAH. Minister may delegate functions and powers to Commissioner or Commission staff members  
   269TA.  Minister may give directions to Commissioner in relation to powers and duties under this Part  

           Division 2--Consideration of anti-dumping matters by the Commissioner

   269TBA. What this Division is about  
   269TB.  Application for action under Dumping Duty Act  
   269TC.  Consideration of application  
   269TD.  Preliminary affirmative determinations  
   269TDAA.Statement of essential facts in relation to investigation of application under section 269TB  
   269TDA. Termination of investigations  
   269TE.  Commissioner to have regard to same considerations as Minister  
   269TEA. Report to Minister concerning publication of notices under this Part  
   269TEB. Commissioner recommendations concerning undertakings offered after preliminary affirmative determination  

           Division 3--Consideration of anti-dumping matters by the Minister

   269TF.  What this Division is about  
   269TG.  Dumping duties  
   269TH.  Third country dumping duties  
   269TJ.  Countervailing duties  
   269TJA. Concurrent dumping and subsidy  
   269TK.  Third country countervailing duties  
   269TL.  Minister to give public notice not to impose duty  
   269TLA. Time limit for Minister to make certain decisions  
   269TM.  Periods during which certain notices and undertakings to remain in force  
   269TN.  Retrospective notices  
   269TP.  Power to specify goods  
   269U.   Inquiries in relation to undertakings  

           Division 4--Dumping duty or countervailing duty assessment

   269UA.  What this Division is about  
   269V.   Importers may apply for duty assessment in certain circumstances  
   269W.   Manner of making applications for duty assessment  
   269X.   Consideration of duty assessment applications  
   269Y.   Duty assessments  
   269YA.  Rejection etc. of application for duty assessment  

           Division 5--Review of anti-dumping measures

   269Z.   What this Division is about  
   269ZA.  Applications and requests for review of anti-dumping measures  
   269ZB.  Content and lodgment of applications for review of anti-dumping measures  
   269ZC.  Consideration of applications and requests for review  
   269ZCA. Application to extend a review of anti-dumping measures to include revocation  
   269ZCB. Content and lodgment of application to extend a review of anti-dumping measures to include revocation  
   269ZCC. Consideration of applications and requests for extensions of reviews  
   269ZD.  Statement of essential facts in relation to review of anti-dumping measures  
   269ZDA. Report on review of measures  
   269ZDB. Powers of the Minister in relation to review of anti-dumping measures  

           Division 5A--Anti-circumvention inquiries

   269ZDBA.What this Division is about  
   269ZDBB.Circumvention activities  
   269ZDBC.Applications and requests for conduct of an anti-circumvention inquiry  
   269ZDBD.Content and lodgement of applications for conduct of an anti-circumvention inquiry  
   269ZDBE.Consideration of applications and requests for conduct of an anti-circumvention inquiry  
   269ZDBEA.Termination of anti-circumvention inquiry  
   269ZDBF.Statement of essential facts in relation to conduct of an anti-circumvention inquiry  
   269ZDBG.Report on anti-circumvention inquiry  
   269ZDBH.Minister's powers in relation to anti-circumvention inquiry  

           Division 6--Certain exporters may seek accelerated review of dumping duty notices or countervailing duty notices

   269ZDC. What this Division is about  
   269ZE.  Circumstances in which accelerated review may be sought  
   269ZF.  Application for accelerated review  
   269ZG.  Consideration of application  
   269ZH.  Effect of accelerated review  

           Division 6A--Continuation of anti-dumping measures

   269ZHA. What this Division is about  
   269ZHB. Applications for continuation of anti-dumping measures  
   269ZHC. Content and lodgment of application for continuation of anti-dumping measures  
   269ZHD. Consideration of applications for continuation of anti-dumping measures  
   269ZHE. Statement of essential facts in relation to continuation of anti-dumping measures  
   269ZHF. Report on application for continuation of anti-dumping measures  
   269ZHG. Powers of the Minister in relation to continuation of anti-dumping measures  

           Division 7--Procedural and evidentiary matters

   269ZHH. What this Division is about  
   269ZHI. Minister may extend certain periods of time  
   269ZI.  Public notice  
   269ZJ.  Commissioner to maintain public record for certain purposes  

           Division 8--Review Panel

   269ZK.  What this Division is about  
   269ZL.  Establishment of Review Panel  
   269ZM.  Membership of the Review Panel  
   269ZN.  Review Panel's powers  
   269ZO.  Protection of members  
   269ZP.  Appointment of members  
   269ZQ.  Period of appointment for members  
   269ZR.  Terms and conditions of appointment  
   269ZS.  Disclosure of interests to the Minister  
   269ZT.  Outside employment  
   269ZTA. Resignation  
   269ZTB. Termination of appointment  
   269ZTC. Acting appointments  
   269ZTD. Provision of resources to Review Panel  
   269ZU.  Review Panel may supply information  
   269ZV.  False or misleading information  

           Division 9--Review by Review Panel

              Subdivision A--Preliminary

   269ZW.  What this Division is about  
   269ZX.  Definitions  
   269ZY.  Form and manner of applications  
   269ZYA. Constitution of Review Panel for purposes of review  
   269ZYB. Member unavailable to complete review  
   269ZZ.  Review Panel to have regard to same considerations as Minister  

              Subdivision B--Review of Ministerial decisions

   269ZZA. Reviewable decisions  
   269ZZB. Overview of a review of Minister's decision  
   269ZZC. Who may seek a review?  
   269ZZD. When must an application be made?  
   269ZZE. How must an application be made?  
   269ZZF. Withdrawal of application  
   269ZZG. Rejection of application--failure to establish decision not the correct or preferable decision etc.  
   269ZZH. Rejection of application--failure to provide summary of confidential information  
   269ZZHA.Review Panel may hold conferences  
   269ZZI. Public notification of review  
   269ZZJ. Submissions in relation to reviewable decision  
   269ZZK. The review  
   269ZZL. Review Panel may require reinvestigation by Commissioner before making recommendation to Minister  
   269ZZM. Minister's decision  

              Subdivision C--Review of Commissioner's decisions

   269ZZN. Reviewable decisions  
   269ZZO. Who may seek a review  
   269ZZP. When must an application be made?  
   269ZZQ. How must an application be made?  
   269ZZQAA.Withdrawal of application  
   269ZZQA.Rejection of application--failure to establish decision not the correct or preferable decision etc.  
   269ZZR. Rejection of application for review of termination decision  
   269ZZRA.Review Panel may hold conferences  
   269ZZRB.Review Panel may seek further information from the Commissioner  
   269ZZRC.Notification of review  
   269ZZS. The review of a negative prima facie decision  
   269ZZT. The review of a termination decision  
   269ZZU. The review of a negative preliminary decision  
   269ZZUA.The review of a rejection decision  
   269ZZV. Effect of Review Panel's decision  

              Subdivision D--Public record in relation to reviews

   269ZZW. Application  
   269ZZX. Public record maintained by Review Panel  
   269ZZY. Confidential and sensitive commercial information  

   PART XVC--INTERNATIONAL TRADE REMEDIES FORUM

   269ZZYA.Simplified outline  
   269ZZYB.Establishment of International Trade Remedies Forum  
   269ZZYC.Functions of the Forum  
   269ZZYD.Membership of the Forum  
   269ZZYE.Appointment of Forum members  
   269ZZYF.Resignation  
   269ZZYG.Forum meetings  
   269ZZYH.Disclosure of information  

   PART XVI--REGULATIONS AND BY-LAWS

   270.    Regulations  
   271.    Comptroller-General of Customs may make by-laws  
   272.    By-laws specifying goods  
   273.    Determinations  
   273A.   By-laws and determinations for purposes of repealed items  
   273B.   Publication of by-laws and notification of determinations  
   273C.   Retrospective by-laws and determinations not to increase duty  
   273D.   By-laws and determinations for purposes of proposals  
   273EA.  Notification of proposals when House of Representatives is not sitting  
   273F.   Interpretation  

   PART XVII--MISCELLANEOUS

   273G.   Briefing of Leader of Opposition on certain matters  
   273GAA. Notices  
   273GAB. Authorisation to disclose information to an officer  
   273GA.  Review of decisions  
   273H.   Review of decisions under Customs Tariff Act  
   273K.   Statement to accompany notification of decisions  
   273L.   Entry and transmission of information by computer  
   274.    Commissioned ships and aircraft to be reported  
   275.    Commissioned ships and aircraft may be searched  
   275A.   Direction not to move a ship or aircraft from a boarding station  
   276.    Collector's sales  
   277.    Proceeds of sales  
   277A.   Jurisdiction of courts  
           SCHEDULE I The Commonwealth of Australia


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