CUSTOMS REGULATION 2015

Commonwealth Consolidated Regulations

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CUSTOMS REGULATION 2015

- made under the Customs Act 1901

TABLE OF PROVISIONS

PART 1--PRELIMINARY

Division 1--Preliminary

1. Name
3. Authority

Division 2--Definitions

4. Definitions
5. References to tariff heading or tariff sub - heading

Division 3--Provisions relating to definitions in the Act

6. Airport shop goods
7. Ensign and insignia for Commonwealth aircraft
8. Ensign for Commonwealth ship
9. Excise - equivalent goods
10. Like customable goods

PART 2--ADMINISTRATION

11. Flag
12. Days and hours for performing functions
13. Rates of fees and travel expenses

PART 3--CUSTOMS--CONTROL EXAMINATION AND SECURITIES GENERALLY

14. Prescribed places for making, preparing or receiving goods for export

PART 4--THE--IMPORTATION OF GOODS

Division 1--General reporting requirements

Subdivision A--Impending arrival reports

15. Prescribed period
16. Specified period for kind of journey
17. Pleasure craft--prescribed number of days

Subdivision B--Cargo reports

18. Prescribed period
19. Specified period for kind of journey

Subdivision C--Passenger reports

20. Prescribed period
21. Specified period for kind of journey

Subdivision D--Other matters relating to reporting

22. Manner of sending or giving documentary reports
23. Access to passenger information--prescribed laws

Division 2--Registration of special reporters

24. Further conditions attaching to registration as special reporter

Division 3--Entry, unshipment, landing, and examination of goods

Subdivision A--Exempt goods and value of goods

25. Goods exempt from import entry
26. Value of goods consigned otherwise than by post

Subdivision B--Subdivision AA goods

27. Providing information about Subdivision AA goods
27A. Providing information about Subdivision AA goods--Australia Travel Declaration
28. Method of communication of authority to deal with Subdivision AA goods

Subdivision C--Specified low value goods

29. Goods excluded from being specified low value goods
30. Information to be included in authority to deal with specified low value goods

Subdivision D--Other matters relating to entry and authority to deal

31. Information to be included in authority to deal with goods
32. Failure to make entries--prescribed periods

PART 5--DEPOT--LICENCES

33. Travelling expenses and circumstances for paying travelling expenses
34. Transfer of depot licence

PART 6--WAREHOUSES

Division 1--Warehouse licences

35. Payment of warehouse licence charge in respect of the grant of a warehouse licence
36. Payment of warehouse licence charge in respect of the renewal of a warehouse licence
37. Refund of warehouse licence charge

Division 2--Permission for outwards duty free shops

39. Circumstances in which permission may be given--application
40. Matters to be taken into account--off - airport duty free shop
41. Period of effect of permission
42. Revocation of permission

Division 3--Conditions for outwards duty free shops

43. Preliminary
44. Arrangements and proof of travel and export
45. Recognition of obligations

Division 4--Additional conditions for off-airport duty free shops

Subdivision A--Preliminary

46. Preliminary

Subdivision B--Conditions for proprietor of shop

47. Delivery of goods
48. Invoice for goods to be delivered
49. Giving information to a Collector
50. Packages to be examined
51. Giving a return and paying duty

Subdivision C--Conditions for relevant traveller

52. Preliminary
53. Package not to be interfered with
54. Package to be examined
55. If goods are not exported as intended

Division 5--Additional conditions for on-airport duty free shops

56. Preliminary
57. Invoice for goods

Division 6--Other matters relating to outwards duty free shops

58. Proof of export of goods--off - airport duty free shops
59. Sealed bag arrangements for LAG products--off - airport duty free shops

Division 7--Inwards duty free shops

Subdivision A--Permission for inwards duty free shops

60. Circumstances in which permission may be given--application
61. Period of effect of permission
62. Revocation of permission

Subdivision B--Conditions for inwards duty free shops

63. Preliminary
64. Arrangements and proof of travel
65. Signs to be displayed

Division 8--Other matters relating to warehouses

66. Repacking in warehouse
67. Bottling, canning, blending or reducing strength of spirits
68. Delivery from warehouse
69. Duty - paid or free goods in warehouses
70. Permitting goods to leave warehouse
71. Notice to Department by holder of warehouse licence

PART 7--CARGO--TERMINALS

72. Particulars about persons who enter a cargo terminal

PART 8--SPECIAL--PROVISIONS RELATING TO BEVERAGES

73. Customable beverages

PART 9--INFORMATION--ABOUT PERSONS DEPARTING AUSTRALIA

74. Kinds of ship

PART 10--THE--EXPORTATION OF GOODS

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

75. Methods of service and time of receipt of notices
76. Notice given personally
77. Notice sent by registered mail
78. Notice faxed, emailed or sent by other electronic means

Division 2--Entry and clearance of goods for export

Subdivision A--Entry of goods for export

79. Goods not exempt
80. Exempt goods
81. Live animals

Subdivision B--Export declarations and export entry advices

82. Refusal to accept or deal with export declaration
83. Giving export entry advices

Subdivision C--Goods sent to, or received at, a wharf or an airport for export

84. Sending goods--goods entered for export
85. Sending goods--goods not required to be entered for export
86. Sending goods--other matters
87. Receiving goods--notices
88. Goods not exempt

Subdivision D--Certificate of Clearance

89. Kinds of ships and aircraft

Subdivision E--Other matters

90. Consolidation of certain goods for export
91. Documentary export entries and documentary withdrawal of export entries
92. Shipment of goods

PART 11--SHIPS----STORES, DRUGS AND AIRCRAFT'S STORES

93. Ship's stores
94. Drugs that are prohibited imports

PART 12--THE--DUTIES

Division 1A--Goods imported by certain trusted traders

94A. Payment of import duty on goods imported by certain trusted traders

Division 1--Duty on alcoholic beverages

95. Meaning of alcoholic beverage

Division 2--Allowable expenditure of a factory

96. Costs of a factory--labour
97. Costs of a factory--overheads

Division 3--Value of goods

98. Manner of acceptance of estimated value of goods

Division 4--Delivery of goods on giving of security or undertaking

99. Matters relating to granting permission
100. Permission to take delivery of goods--requirements
101. Circumstances in which duty is not payable

Division 5--Refunds, rebates and remissions of duty

Subdivision A--Circumstances for refund, rebate or remission

102. Circumstances for refunds, rebates and remissions of duty
103. Requirements for refund of duty on petrol
104. Remission of duty--rounding down duty paid in cash
105. Remission or refund of duty--import entry or self - assessed clearance declaration taken to be withdrawn

Subdivision B--Application for refund, rebate or remission

106. When an application is required for a refund, rebate or remission of duty
107. Application for a refund, rebate or remission of duty
108. Communication of application for refund, rebate or remission by computer to Department
109. Period for making an application for refund, rebate or remission
110. Procedures for dealing with application for refund, rebate or remission

Subdivision C--Conditions for refund, rebate or remission of duty

111. Conditions for refund, rebate or remission of duty

Subdivision D--Amount of refund, rebate or remission of duty

112. Calculation of refund, rebate or remission of duty

PART 13--AGENTS--AND CUSTOMS BROKERS

Division 1--Broker's licences

113. Information to be included in application for licence
114. Condition on licence

Division 2--National Customs Brokers Licensing Advisory Committee

117. Committee meetings and record of proceedings

PART 14--OFFICERS

Division 1--Powers of officers

118. Documents containing information relevant to an offence against an Act
119. Approved firearms
119A. Surrender of prescribed prohibited imports
120. Post - importation permission--kinds of prohibited imports
121. Required identity information
122. Security identification cards
123. Samples
124. Disposal of certain abandoned goods--prescribed period

Division 2--Detention and search of suspects

125. Equipment for internal non - medical scan
126. Places where internal search or recovery of a substance or thing may be carried out
127. Storage of records of an external search or an internal non - medical scan
128. Detention places

PART 15--PENAL--PROVISIONS

Division 1--Matters other than infringement notices

129. Forfeited ships--prescribed Acts
130. Tier 1 and Tier 2 goods
131. Restricted goods
132. Commercial documents

Division 2--Infringement notices

Subdivision A--Preliminary

133. Preliminary
134. Meaning of infringement officer
135. Provisions subject to infringement notices

Subdivision B--Infringement notices

136. When an infringement notice may be given
137. Matters to be included in an infringement notice--general
138. Matters to be included in an infringement notice--false or misleading statements resulting in loss of duty
139. Extension of a payment period
140. Withdrawal of an infringement notice
141. Effect of payment of an amount

Subdivision C--Other matters

142. Prohibited imports
143. Effect of this Division

PART 16--TARIFF--CONCESSION ORDERS

144. Prescribed organisations
145. Goods to which a TCO should not extend

PART 17--OTHER--MATTERS

Division 1--Prescribed laws

146. Prescribed laws of the Commonwealth

Division 2--Conversion of measurements of LPG and compressed natural gas

147. Conversion of measurements of LPG and compressed natural gas

Division 3--Collector's sales

148. Notice of Collector's sale
149. Conditions of Collector's sale

Division 4--Offences relating to customs documents

150. Offences relating to customs documents

Division 5--Fees

150A. Fees for performing functions relating to goods of certain international travellers using gateway airports

PART 18--TRANSITIONAL--MATTERS

151. Things done under the Customs Regulations 1926
152. Conditions for special reporters
153. Approved forms and approved statements
154. Amendments made by the Customs and Other Legislation Amendment (Australian Border Force) Regulation 2015
155. Amendments made by the Customs Amendment (Duty Deferral for Australian Trusted Traders) Regulations 2018
156. Amendments made by the Customs Legislation Amendment (Asbestos) Regulations 2019
157. Amendments made by the Treasury Laws Amendment (Goods and Services Tax) Regulations 2019
158. Amendments made by the Customs Amendment (Fees) Regulations 2020
159. Amendments made by the Customs and Biosecurity Amendment (Deferred Charges for Australian Trusted Traders) Regulations 2021
160. Amendments made by the Home Affairs Legislation Amendment (Digital Passenger Declaration) Regulations 2021
161. Amendments made by the Customs Legislation Amendment (Flags) Regulations 2022
162. Amendments made by the Customs Amendment (Unentered and Abandoned Goods) Regulations 2022
163. Amendments made by the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024
164. Amendments made by the Home Affairs Legislation Amendment (Australia Travel Declaration and Other Matters) Regulations 2024
166. Amendments made by the Customs Legislation Amendment (Drugs) Regulations 2025
SCHEDULE 1 Tariff subheadings
SCHEDULE 2 Access to passenger information--prescribed laws
SCHEDULE 3 Goods classified under an AHECC subheading
SCHEDULE 4 Particulars for goods not required to be entered for export
SCHEDULE 5 Costs of a factory--overheads
SCHEDULE 6 Refunds, rebates and remissions of duty
SCHEDULE 7 Tier 1 and tier 2 goods
SCHEDULE 8 Infringement notices
SCHEDULE 9 Goods to which a TCO should not extend

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