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  
• 5BA Installation of overseas offshore electricity 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  
• 33BA Offshore electricity 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

• 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

• 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
• 71DG Subdivision does not apply to tobacco products  
• 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 Movement permissions  
• 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  
• 87B Variation of excise - equivalent warehouse licence to remove warehouse  
• 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  
• 102AB Disclosure of excise - equivalent warehouse licence information  

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

• 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. that are subject to customs control

• 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

• 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 Singapore

• 126AAA Definitions  
• 126AB Record keeping obligations  
• 126AC Power to require records  
• 126AD Power to ask questions  

Division 4B--Exportation of textile or apparel goods to the US

• 126AE Authorised officer may request records or ask questions  

Division 4C--Exportation of goods to Thailand

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

Division 4D--Exportation of goods to New Zealand

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

Division 4DA--Exportation of goods to Peru

• 126AJE Definitions  
• 126AJF Record keeping obligations  
• 126AJG Power to require records  
• 126AJH Power to ask questions  

Division 4E--Exportation of goods to Chile

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

Division 4EA--Exportation of goods to Parties to the Pacific Agreement on Closer Economic Relations Plus

• 126AKE Definitions  
• 126AKF Record keeping obligations  
• 126AKG Power to require records  
• 126AKH Power to ask questions  

Division 4EB--Exportation of goods to Parties to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership

• 126AKI Definitions  
• 126AKJ Record keeping obligations  
• 126AKK Power to require records  
• 126AKL 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 4FA--Exportation of goods to Indonesia

• 126ALE Definitions  
• 126ALF Record keeping obligations  
• 126ALG Power to require records  
• 126ALH 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 4GA--Exportation of goods to India

• 126AME Definitions  
• 126AMF Record keeping obligations  
• 126AMG Power to require records  
• 126AMH 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 4K--Exportation of goods to Hong Kong, China

• 126APA Definitions  
• 126APB Record keeping obligations  
• 126APC Power to require records  
• 126APD Power to ask questions  

Division 4L--Exportation of goods to Parties to the Regional Comprehensive Economic Partnership Agreement

• 126AQA Definitions  
• 126AQB Record keeping obligations  
• 126AQC Power to require records  
• 126AQD Power to ask questions  

Division 4M--Exportation of goods to the United Kingdom

• 126ARA Definitions  
• 126ARB Record keeping obligations  
• 126ARC Power to require records  
• 126ARD 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 No duty on goods for Timor Sea petroleum activities purpose  
• 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 1BA--Singaporean originating goods

• 153XC Simplified outline of this Division  
• 153XD Interpretation  
Subdivision B--Goods wholly obtained or produced entirely in Singapore or in Singapore and Australia
• 153XE Goods wholly obtained or produced entirely in Singapore or in Singapore and Australia  
Subdivision C--Goods produced in Singapore, or in Singapore and Australia, from originating materials
• 153XF Goods produced in Singapore, or in Singapore and Australia, from originating materials  
Subdivision D--Goods produced in Singapore, or in Singapore and Australia, from non-originating materials
• 153XG Goods produced in Singapore, or in Singapore and Australia, from non - originating materials  
• 153XH Packaging materials and containers  
Subdivision E--Goods that are accessories, spare parts, tools or instructional or other information materials
• 153XI Goods that are accessories, spare parts, tools or instructional or other information materials  
Subdivision F--Consignment
• 153XJ Consignment  
Subdivision G--Regulations
• 153XK Regulations  

Division 1C--US originating goods

• 153Y Simplified outline  
• 153YA Interpretation  
Subdivision B--Goods wholly obtained or produced entirely in the US
• 153YB Goods wholly obtained or produced entirely in the US  
Subdivision C--Goods produced entirely in the US or in the US and Australia exclusively from originating materials
• 153YC Goods produced entirely in the US or in the US and Australia exclusively from originating materials  
Subdivision D--Goods produced in the US, or in the US and Australia, from non-originating materials
• 153YD Goods produced in the US, or in the US and Australia, from non - originating materials  
Subdivision F--Goods that are standard accessories, spare parts or tools
• 153YJ Goods that are standard accessories, spare parts or tools  
Subdivision G--Packaging materials and containers
• 153YK Packaging materials and containers  
Subdivision H--Consignment
• 153YL Consignment  
Subdivision I--Regulations
• 153YM Regulations  

Division 1D--Thai originating goods

• 153Z Simplified outline  
• 153ZA Interpretation  
Subdivision B--Wholly obtained goods of Thailand
• 153ZB Wholly obtained goods of Thailand  
Subdivision C--Goods produced entirely in Thailand or in Thailand and Australia
• 153ZC Goods produced entirely in Thailand or in Thailand and Australia  
Subdivision D--Goods that are standard accessories, spare parts or tools
• 153ZF Goods that are standard accessories, spare parts or tools  
Subdivision E--Packaging materials and containers
• 153ZG Packaging materials and containers  
Subdivision F--Consignment
• 153ZH Consignment  
Subdivision G--Regulations
• 153ZI Regulations  

Division 1E--New Zealand originating goods

• 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 New Zealand or New Zealand and Australia from originating materials
• 153ZID Goods produced in New Zealand or New Zealand and Australia from originating materials  
Subdivision D--Goods produced in New Zealand or New Zealand and Australia from non-originating materials
• 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 New Zealand
• 153ZIH Goods wholly manufactured in New Zealand  
Subdivision G--Non-qualifying operations
• 153ZIJ Non - qualifying operations  
Subdivision H--Consignment
• 153ZIK Consignment  
Subdivision I--Regulations
• 153ZIKA Regulations  

Division 1EA--Peruvian originating goods

• 153ZIL Simplified outline of this Division  
• 153ZIM Interpretation  
Subdivision B--Goods wholly obtained or produced entirely in Peru or in Peru and Australia
• 153ZIN Goods wholly obtained or produced entirely in Peru or in Peru and Australia  
Subdivision C--Goods produced in Peru, or in Peru and Australia, from originating materials
• 153ZIO Goods produced in Peru, or in Peru and Australia, from originating materials  
Subdivision D--Goods produced in Peru, or in Peru and Australia, from non-originating materials
• 153ZIP Goods produced in Peru, or in Peru and Australia, from non - originating materials  
• 153ZIQ Packaging materials and containers  
Subdivision E--Goods that are accessories, spare parts, tools or instructional or other information materials
• 153ZIR Goods that are accessories, spare parts, tools or instructional or other information materials  
Subdivision F--Consignment
• 153ZIS Consignment  
Subdivision G--Regulations
• 153ZIT Regulations  

Division 1F--Chilean originating goods

• 153ZJA Simplified outline  
• 153ZJB Interpretation  
Subdivision B--Wholly obtained goods of Chile
• 153ZJC Wholly obtained goods of Chile  
Subdivision C--Goods produced in Chile from originating materials
• 153ZJD Goods produced in Chile from originating materials  
Subdivision D--Goods produced in Chile, or Chile and Australia, from non-originating materials
• 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  
Subdivision H--Regulations
• 153ZJJ Regulations  

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

• 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  
• 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  
Subdivision G--Regulations
• 153ZKJA Regulations  

Division 1GA--Pacific Islands originating goods

• 153ZKK Simplified outline of this Division  
• 153ZKL Interpretation  
Subdivision B--Goods wholly obtained or produced in a Party
• 153ZKM Goods wholly obtained or produced in a Party  
Subdivision C--Goods produced from originating materials
• 153ZKN Goods produced from originating materials  
Subdivision D--Goods produced from non-originating materials
• 153ZKO Goods produced from non - originating materials  
• 153ZKP Packaging materials and containers  
Subdivision E--Goods that are accessories, spare parts, tools or instructional or other information materials
• 153ZKQ Goods that are accessories, spare parts, tools or instructional or other information materials  
Subdivision F--Consignment
• 153ZKR Consignment  
Subdivision G--Regulations
• 153ZKS Regulations  

Division 1GB--Trans-Pacific Partnership originating goods

• 153ZKT Simplified outline of this Division  
• 153ZKU Interpretation  
Subdivision B--Goods wholly obtained or produced entirely in the territory of one or more of the Parties
• 153ZKV Goods wholly obtained or produced entirely in the territory of one or more of the Parties  
Subdivision C--Goods produced from originating materials
• 153ZKW Goods produced from originating materials  
Subdivision D--Goods produced from non-originating materials
• 153ZKX Goods produced from non - originating materials  
• 153ZKY Packaging materials and containers  
Subdivision E--Goods that are accessories, spare parts, tools or instructional or other information materials
• 153ZKZ Goods that are accessories, spare parts, tools or instructional or other information materials  
Subdivision F--Consignment
• 153ZKZA Consignment  
Subdivision G--Regulations
• 153ZKZB Regulations  

Division 1H--Malaysian originating goods

• 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  
Subdivision G--Regulations
• 153ZLJ Regulations  

Division 1HA--Indonesian originating goods

• 153ZLJA Simplified outline of this Division  
• 153ZLK Interpretation  
Subdivision B--Goods wholly obtained or produced in Indonesia
• 153ZLL Goods wholly obtained or produced in Indonesia  
Subdivision C--Goods produced in Indonesia from originating materials
• 153ZLM Goods produced in Indonesia from originating materials  
Subdivision D--Goods produced in Indonesia, or in Indonesia and Australia, from non-originating materials
• 153ZLN Goods produced in Indonesia, or in Indonesia and Australia, from non - originating materials  
• 153ZLO Packaging materials and containers  
Subdivision E--Consignment and exhibition
• 153ZLP Consignment  
• 153ZLQ Exhibition  
Subdivision F--Regulations
• 153ZLR Regulations  

Division 1J--Korean originating goods

• 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  
• 153ZMJ Regulations  

Division 1JA--Indian originating goods

• 153ZMK Simplified outline of this Division  
• 153ZML Interpretation  
Subdivision B--Goods wholly obtained or produced in India or in India and Australia
• 153ZMM Goods wholly obtained or produced in India or in India and Australia  
Subdivision C--Goods produced in India, or in India and Australia, from non-originating materials
• 153ZMN Goods produced in India, or in India and Australia, from non - originating materials  
• 153ZMO Non - qualifying operations  
Subdivision D--Packaging materials and containers
• 153ZMP Packaging materials and containers  
Subdivision E--Consignment
• 153ZMQ Consignment  
Subdivision F--Regulations
• 153ZMR Regulations  

Division 1K--Japanese originating goods

• 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  
Subdivision F--Regulations
• 153ZNI Regulations  

Division 1L--Chinese originating goods

• 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  
Subdivision H--Regulations
• 153ZOJ Regulations  

Division 1M--Hong Kong originating goods

• 153ZPA Simplified outline of this Division  
• 153ZPB Interpretation  
Subdivision B--Goods wholly obtained or produced entirely in Hong Kong, China or in Hong Kong, China and Australia
• 153ZPC Goods wholly obtained or produced entirely in Hong Kong, China or in Hong Kong, China and Australia  
Subdivision C--Goods produced in Hong Kong, China, or in Hong Kong, China and Australia, from originating materials
• 153ZPD Goods produced in Hong Kong, China, or in Hong Kong, China and Australia, from originating materials  
Subdivision D--Goods produced in Hong Kong, China, or in Hong Kong, China and Australia, from non-originating materials
• 153ZPE Goods produced in Hong Kong, China, or in Hong Kong, China and Australia, from non - originating materials  
• 153ZPF Packaging materials and containers  
Subdivision E--Goods that are accessories, spare parts, tools or instructional or other information materials
• 153ZPG Goods that are accessories, spare parts, tools or instructional or other information materials  
Subdivision F--Consignment
• 153ZPH Consignment  
Subdivision G--Regulations
• 153ZPI Regulations  

Division 1N--Regional Comprehensive Economic Partnership (RCEP) originating goods

• 153ZQA Simplified outline of this Division  
• 153ZQB Interpretation  
Subdivision B--Goods wholly obtained or produced in a Party
• 153ZQC Goods wholly obtained or produced in a Party  
Subdivision C--Goods produced from originating materials
• 153ZQD Goods produced from originating materials  
Subdivision D--Goods produced from non-originating materials
• 153ZQE Goods produced from non - originating materials  
• 153ZQF Packaging materials and containers  
• 153ZQG Accessories, spare parts, tools or instructional or other information materials  
• 153ZQH Non - qualifying operations or processes  
Subdivision E--Consignment
• 153ZQI Consignment  
Subdivision F--Regulations
• 153ZQJ Regulations  

Division 1P--UK originating goods

• 153ZRA Simplified outline of this Division  
• 153ZRB Interpretation  
Subdivision B--Goods wholly obtained or produced in the United Kingdom or in the United Kingdom and Australia
• 153ZRC Goods wholly obtained or produced in the United Kingdom or in the United Kingdom and Australia  
Subdivision C--Goods produced in the United Kingdom, or in the United Kingdom and Australia, from originating materials
• 153ZRD Goods produced in the United Kingdom, or in the United Kingdom and Australia, from originating materials  
Subdivision D--Goods produced in the United Kingdom, or in the United Kingdom and Australia, from non-originating materials
• 153ZRE Goods produced in the United Kingdom, or in the United Kingdom and Australia, from non - originating materials  
• 153ZRF Packaging materials and containers  
Subdivision E--Goods that are accessories, spare parts, tools or instructional or other information materials
• 153ZRG Goods that are accessories, spare parts, tools or instructional or other information materials  
Subdivision F--Consignment
• 153ZRH Consignment  
Subdivision G--Regulations
• 153ZRI Regulations  

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

• 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 XB--CONTROLLED--TRIALS

Division 1--Preliminary

• 179A Simplified outline of this Part  
• 179B Application of this Part  

Division 2--Obligations and benefits under controlled trials

• 179C Obligations under controlled trials  
• 179D Benefits under controlled trials  

Division 3--Participation in controlled trials

• 179E Approval of participation in controlled trials  
• 179F Application to participate in controlled trial  
• 179G Election to participate in controlled trial  
• 179H Conditions of approvals  
• 179J Variation, suspension or revocation of approvals  

Division 4--Instruments

• 179K General qualification criteria for any controlled trial  
• 179L Rules specific to a controlled trial  

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

• 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 relating to premises can be issued  
• 199 The things that are authorised by a search warrant relating to premises  
• 199A When search warrants relating to persons can be issued  
• 199B The things that are authorised by a search warrant relating to a person  
• 200 Use of equipment to examine or process things  
• 201 Use of electronic equipment on or in premises  
• 201AA Use of electronic equipment at other place  
• 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  
• 202B Relationship of this Subdivision to parliamentary privileges and immunities  
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

• 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

• 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  
• 228C Forfeited offshore electricity 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 Offences involving 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 Review 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

• 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

• 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  
• 278 Recoverable payments  
• 279 Reports about recoverable payments  
• SCHEDULE I The Commonwealth of Australia