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--digital passenger 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  
   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  
   150B.   Credit card surcharge  
   150C.   PayPal surcharge  

   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  
           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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