Customs Act 1901
- C2006C00165
Superseded | View Series
Act No. 6 of 1901 as amended, taking into account amendments up to Act No. 17 of 2006
An Act relating to the Customs
Administered by: Attorney-General's
Prepared 10 Apr 2006 by OLDP
Prepared 10 Apr 2006
Registered 19 Apr 2006
Start Date 15 Dec 2005
End Date 30 Jun 2006
Skip Navigation Links.

Customs Act 1901

Act No. 6 of 1901 as amended

This compilation was prepared on 10 April 2006
taking into account amendments up to Act No. 17 of 2006

Volume 1 includes:       Table of Contents
                                    Sections 1 – 183U

The text of any of those amendments not in force
on that date is appended in the Notes section

The operation of amendments that have been incorporated may be
affected by application provisions that are set out in the Notes section

Volume 2 includes:       Table of Contents
                                    Sections 183UA – 269SL

Volume 3 includes:       Table of Contents
                                    Sections 269SM – 277A
                                    Schedules I and VII

Volume 4 includes:       Note 1
                                    Table of Acts
                                    Act Notes
                                    Table of Amendments
                                    Notes 2 and 3
                                    Table A

Prepared by the Office of Legislative Drafting and Publishing,
Attorney-General’s Department,
Canberra

  

 

 


Contents

Part I—Introductory                                                                                                              1

1............ Short title [see Note 1]....................................................................... 1

2............ Commencement [see Note 1].............................................................. 1

4............ Definitions.......................................................................................... 1

4AA...... Act not to apply so as to exceed Commonwealth power................ 24

4AB...... Compensation for acquisition of property....................................... 25

4A......... Approved forms and approved statements...................................... 26

4B......... What is a Customs-related law......................................................... 26

4C......... Identity cards.................................................................................... 27

5............ Penalties at foot of sections or subsections...................................... 27

5AA...... Application of the Criminal Code.................................................... 28

Part II—Administration                                                                                                     29

5A......... Attachment of overseas resources installations................................ 29

5B......... Installation of overseas sea installations........................................... 30

5C......... Certain installations to be part of Australia..................................... 31

6............ Act does not extend to external Territories...................................... 32

7............ General administration of Act.......................................................... 32

8............ Collectors of Customs...................................................................... 32

8A......... Attachment of part of a State or Territory to adjoining State or Territory for administrative purposes                33

9............ Delegation......................................................................................... 33

11.......... Arrangements with States and the Northern Territory.................... 34

13.......... Customs Seal.................................................................................... 35

14.......... Customs flag..................................................................................... 36

15.......... Appointment of ports etc................................................................ 36

17.......... Appointment of sufferance wharfs etc............................................. 36

19.......... Accommodation on wharfs and at airports...................................... 37

20.......... Waterfront area control..................................................................... 37

25.......... Persons before whom declarations may be made............................. 39

26.......... Declaration by youths...................................................................... 39

27.......... State inspection laws........................................................................ 39

28.......... Working days and hours etc............................................................. 40

Part III—Customs control examination and securities generally             41

30.......... Customs control of goods................................................................. 41

30A....... Exemptions under Torres Strait Treaty............................................ 43

31.......... Goods on ships and aircraft subject to Customs control................. 46

33.......... Persons not to move goods subject to the control of Customs........ 46

33A....... Resources installations subject to the control of the Customs......... 48

33B....... Sea installations subject to the control of the Customs.................... 49

34.......... No claim for compensation for loss.................................................. 50

35.......... Goods imported by post.................................................................. 50

35A....... Persons having possession of dutiable goods to keep them safely.. 50

42.......... Right to require security................................................................... 51

43.......... Form of security............................................................................... 53

44.......... General bonds may be given............................................................. 53

45.......... Cancellation of bonds....................................................................... 53

46.......... New sureties..................................................................................... 54

47.......... Form of Customs security................................................................ 54

48.......... Effect of Customs security............................................................... 54

Part IV—The importation of goods                                                                             56

Division 1A—Preliminary                                                                                         56

49.......... Importation....................................................................................... 56

49A....... Ships and aircraft deemed to be imported........................................ 56

49B....... Installations and goods deemed to be imported................................ 58

Division 1—Prohibited imports                                                                             59

50.......... Prohibition of the importation of goods........................................... 59

51.......... Prohibited imports............................................................................ 61

51A....... Certain controlled substances taken to be prohibited imports......... 61

Division 2—The boarding of ships and aircraft                                             62

58.......... Ships and aircraft to enter ports or airports..................................... 62

58A....... Direct journeys between installations and external places prohibited 63

58B....... Direct journeys between certain resources installations and external places prohibited         66

60.......... Boarding stations.............................................................................. 68

61.......... Facility for boarding......................................................................... 69

62.......... Ships to come quickly to place of unlading...................................... 69

63.......... Ship or aircraft not to be moved without authority......................... 70

Division 3—The report of the cargo                                                                   71

Subdivision A—General reporting requirements                                               71

63A....... Definitions........................................................................................ 71

64.......... Impending arrival report................................................................... 74

64AA.... Arrival report.................................................................................... 76

64AAA. Report of stores and prohibited goods............................................. 77

64AAB. Notifying Customs of particulars of cargo reporters....................... 78

64AAC. Report to Customs of persons engaged to unload cargo.................. 79

64AB.... Cargo reports.................................................................................... 80

64ABAAOutturn reports................................................................................ 84

64ABABWhen outturn report is to be communicated to Customs................ 86

64ABACExplanation of shortlanded or surplus cargo.................................... 88

64ACA. Passenger reports.............................................................................. 88

64ACB.. Crew reports..................................................................................... 91

64ACC.. Information does not have to be reported if it has already been reported to the Migration Department               93

64ACD. Offence for failure to comply........................................................... 93

64ACE.. Communication of reports................................................................ 94

64ADAARequirements for communicating to Customs electronically.......... 94

64ADA. Disclosure of cargo reports to port authorities................................ 94

64AE..... Obligation to answer questions and produce documents................. 95

64AF..... Obligation to provide access to passenger information.................... 96

64A....... Ships or aircraft arriving at certain places......................................... 98

65.......... Master or pilot of wrecked ship or aircraft to report....................... 99

66.......... Goods derelict to be delivered to officer........................................... 99

67.......... Interference with derelict goods........................................................ 99

Subdivision C—The registration, rights and obligations of special reporters 100

67EA..... Special reporters............................................................................. 100

67EB..... Requirements for registration as a special reporter........................ 100

67EC..... The making of an application......................................................... 103

67ED..... Consideration of the application.................................................... 104

67EE..... Basic conditions attaching to registration as a special reporter...... 105

67EF..... Storage and record maintenance conditions.................................... 105

67EG..... Special mail-order house condition................................................. 106

67EH..... Further conditions may be imposed by regulations....................... 106

67EI...... Breach of conditions of registration................................................ 106

67EJ...... Duration of registration.................................................................. 106

67EK..... Renewal of registration................................................................... 106

67EL..... CEO to allocate a special identifying code for each special reporter 106

67EM.... Cancellation of registration as special reporter............................... 106

Subdivision E—Registering re-mail reporters                                                 106

67F........ Applying to be a re-mail reporter................................................... 106

67G....... Registering re-mail reporters........................................................... 106

67H....... Fit and proper person test.............................................................. 106

67I......... Obligation of re-mail reporters to notify the CEO of certain matters 106

67J........ Varying etc. conditions of registration............................................ 106

67K....... Cancelling the registration of a re-mail reporter.............................. 106

Division 4—The entry, unshipment, landing, and examination of goods              106

Subdivision A—Preliminary                                                                                 106

68.......... Entry of imported goods................................................................ 106

68A....... Goods imported for transhipment.................................................. 106

69.......... Like customable goods.................................................................... 106

70.......... Special clearance goods................................................................... 106

71.......... Information and grant of authority to deal with goods not required to be entered  106

Subdivision AA—Information and grant of authority to deal with Subdivision AA goods 106

71AAAAMeaning of Subdivision AA goods................................................. 106

71AAABReport and grant of authority to deal with Subdivision AA goods 106

71AAACSuspension of authority to deal with Subdivision AA goods........ 106

Subdivision AB—Information and grant of authority to deal with specified low value goods            106

71AAADMeaning of specified low value goods........................................... 106

71AAAE........................................................................................... Regulations  106

71AAAF....................................... Making a self-assessed clearance declaration  106

71AAAGCustoms’ response if a self-assessed clearance declaration is
communicated separately from a cargo report................................ 106

71AAAHCustoms’ response if a self-assessed clearance declaration is
communicated together with a cargo report.................................... 106

71AAAI Authority to deal with goods covered by a self-assessed clearance declaration      106

71AAAJ............. Contents of authority to deal with specified low value goods  106

71AAAKNo authority to deal with specified low value goods while
subject to a direction to hold or further examine............................ 106

71AAAL No authority to deal with specified low value goods unless duty etc. paid            106

71AAAMSuspension of authority to deal with specified low value goods. 106

71AAANCancellation of authority to deal with specified low value goods. 106

71AAAOOfficer may seek further information in relation to
self-assessed clearance declaration.................................................. 106

71AAAP.............................. Withdrawal of self-assessed clearance declarations  106

71AAAQFurther self-assessed clearance declaration not to be given
while there is an existing self-assessed clearance declaration.......... 106

71AAAREffect of withdrawal of a self-assessed clearance declaration........ 106

71AAAS Annotation of self-assessed clearance declaration by Customs for certain purposes not to constitute withdrawal........................................................................................................ 106

71AAAT Manner and effect of communicating self-assessed clearance declarations to Customs         106

Subdivision B—Import declarations                                                                    106

71A....... Making an import declaration......................................................... 106

71B....... Liability for import declaration processing charge......................... 106

71BA.... Warehoused goods declaration fee.................................................. 106

71C....... Authority to deal with goods in respect of which an import declaration has been made        106

71D....... Visual examination in presence of officer....................................... 106

71DA.... An officer may seek additional information................................... 106

Subdivision C—Requests for cargo release                                                       106

71DB.... Making a request for cargo release.................................................. 106

71DC.... Liability for an RCR processing charge.......................................... 106

71DD.... Making of import information contracts........................................ 106

71DE..... Authority to deal with goods in respect of which an RCR has been made             106

71DF..... Periodic declarations by persons who may make RCRs................ 106

71DG.... Liability for a periodic declaration processing charge..................... 106

Subdivision D—Warehouse declarations                                                           106

71DH.... Making a warehouse declaration..................................................... 106

71DI...... Liability for warehouse declaration processing charge................... 106

71DJ..... Authority to deal with goods in respect of which a warehouse declaration has been made    106

71DK.... Visual examination in presence of officer....................................... 106

71DL..... An officer may seek additional information................................... 106

Subdivision E—General                                                                                         106

71E........ Application for movement permission........................................... 106

71F........ Withdrawal of import entries......................................................... 106

71G....... Goods not to be entered while an entry is outstanding.................. 106

71H....... Effect of withdrawal....................................................................... 106

71J........ Annotation of import entry by Customs for certain purposes not to constitute withdrawal                106

71K....... Manner of communicating with Customs by document................ 106

71L........ Manner and effect of communicating with Customs electronically 106

71M...... Requirements for communicating to Customs electronically......... 106

72.......... Failure to make entries.................................................................... 106

73.......... Breaking bulk.................................................................................. 106

74.......... Officer may give directions as to storage or movement of certain goods 106

76.......... Goods landed at ship’s risk etc...................................................... 106

77.......... Repacking on wharf........................................................................ 106

77AA.... Disclosure of information to cargo reporter or owner of goods..... 106

Division 5—Detention of goods in the public interest                            106

77EA..... Minister may order goods to be detained....................................... 106

77EB..... Notice to person whose goods are detained................................... 106

77EC..... Detention of goods by Customs..................................................... 106

77ED..... Minister may authorise delivery of detained goods into home consumption          106

77EE..... Minister may authorise export of detained goods.......................... 106

77EF..... When goods have been detained for 12 months.............................. 106

Part IVA—Depots                                                                                                              106

77F........ Interpretation.................................................................................. 106

77G....... Depot licences................................................................................ 106

77H....... Application for a depot licence...................................................... 106

77J........ CEO may require applicant to supply further information........... 106

77K....... Requirements for grant of depot licence......................................... 106

77L........ Granting of a depot licence............................................................. 106

77LA..... Variation of places covered by depot licence................................. 106

77M...... Transitional provisions for former paragraph 17(b) places............ 106

77N....... Conditions of a depot licence—general.......................................... 106

77P........ Conditions of a depot licence—imported goods............................ 106

77Q....... The CEO may specify other conditions of a depot licence............ 106

77R....... Breach of conditions of depot licence............................................. 106

77S........ Duration of depot licences.............................................................. 106

77T....... Renewal of depot licences.............................................................. 106

77U....... Licence charges............................................................................... 106

77V....... Revocation of a depot licence......................................................... 106

77W...... Refund of depot licence charge on revocation of a depot licence... 106

77X....... Collector’s powers in relation to a place that is no longer a depot 106

77Y....... Collector may give directions in relation to goods subject to Customs control       106

77Z....... Licences cannot be transferred........................................................ 106

77ZA.... Service of notice.............................................................................. 106

Part V—Warehouses                                                                                                        106

78.......... Interpretation.................................................................................. 106

79.......... Warehouse licences......................................................................... 106

80.......... Applications for warehouse licences.............................................. 106

81.......... Requirements for grant of warehouse licence................................. 106

82.......... Conditions of warehouse licences................................................... 106

83.......... Duration of warehouse licence........................................................ 106

84.......... Renewal of warehouse licence........................................................ 106

85.......... Fees for warehouse licences............................................................ 106

86.......... Suspension of warehouse licences.................................................. 106

87.......... Cancellation of warehouse licences................................................. 106

88.......... Service of notices............................................................................ 106

89.......... Death of licence holder................................................................... 106

90.......... Obligations of holders of warehouse licences................................. 106

91.......... Access to warehouses..................................................................... 106

92.......... Repacking in warehouse................................................................. 106

93.......... Regauging etc. of goods................................................................... 106

94.......... Goods not worth duty may be destroyed...................................... 106

95.......... Revaluation..................................................................................... 106

96.......... Arrears of warehouse charges......................................................... 106

96A....... Outwards duty free shops.............................................................. 106

96B....... Inwards duty free shops................................................................. 106

97.......... Goods for public exhibition............................................................ 106

98.......... Goods blended or packaged in warehouse...................................... 106

99.......... Entry of warehoused goods............................................................ 106

100........ Constructive warehousing.............................................................. 106

101........ Delivery of warehousing authority................................................. 106

102........ Holder of licence to inform Collector of certain matters................ 106

102A..... Notices to Customs by holder of warehouse licence...................... 106

Part VA—Special provisions relating to customable beverages              106

103........ Interpretation.................................................................................. 106

104........ Customable beverage imported in bulk must be entered for warehousing or transhipment    106

105........ Certain customable beverage not to be entered for home consumption in bulk containers without CEO’s approval........................................................................................................ 106

Part VB—Information about persons departing Australia                          106

Division 1—Reports on departing persons                                                  106

Subdivision A—Reports on departing persons                                                  106

106A..... Ships and aircraft to which this Subdivision applies...................... 106

106B..... Report 48 hours before ship or aircraft is due to depart................ 106

106C..... Report 4 hours before ship or aircraft is due to depart.................. 106

106D..... Report just before ship or aircraft departs..................................... 106

Subdivision B—Reports on matters in approved statement                             106

106E...... Ships and aircraft to which this Subdivision applies...................... 106

106F...... Reports on matters in approved statement.................................... 106

Subdivision C—How reports under this Division are to be made                   106

106G..... Reports to be made electronically.................................................. 106

106H..... Reports to be made by document if approved electronic system or other approved format or method unavailable........................................................................................................ 106

106I....... CEO may approve different statements or forms.......................... 106

Division 2—Questions about departing persons                                       106

106J...... Officers may question operators about departing persons............ 106

Part VI—The exportation of goods                                                                           106

Division 1—Prohibited exports                                                                           106

112........ Prohibited exports.......................................................................... 106

112A..... Certain controlled substances taken to be prohibited exports........ 106

Division 2—Entry and clearance of goods for export                              106

Subdivision A—Preliminary                                                                                 106

113........ Entry of goods for export............................................................... 106

113AA.. How an entry of goods for export is made..................................... 106

Subdivision B—Export declarations                                                                    106

114........ Making an export declaration......................................................... 106

114A..... An officer may seek additional information................................... 106

114B..... Confirming exporters...................................................................... 106

Subdivision C—ACEANS                                                                                      106

114BA.. Using ACEANS in respect of goods.............................................. 106

114BB... Making of export information contracts......................................... 106

114BC... Declarations by persons who use ACEANS.................................. 106

Subdivision D—General                                                                                         106

114C..... Authority to deal with goods entered for export............................ 106

114D..... Goods to be dealt with in accordance with export entry................ 106

114E...... Sending goods to a wharf or airport for export............................... 106

114F...... Notices to Customs by person who receives goods at a wharf or airport for export              106

115........ Goods not to be taken on board without authority to deal............ 106

116........ What happens when goods entered for export by an export declaration are not dealt with in accordance with the export entry............................................................................................... 106

116A..... What happens when goods entered for export by the use of an ACEAN are not exported within 30 days           106

117........ Security........................................................................................... 106

117AA.. Consolidation of certain goods for export can only occur at a prescribed place      106

117A..... Submanifests to be communicated to Customs.............................. 106

118........ Certificate of Clearance................................................................... 106

118A..... Requirements for granting a Certificate of Clearance in respect of certain ships or aircraft    106

119........ Communication of outward manifest to Customs.......................... 106

119AA.. Application for permission to move, alter or interfere with goods for export        106

119A..... Withdrawal of entries, submanifests and manifests....................... 106

119B..... Effect of withdrawal....................................................................... 106

119C..... Change of electronic entries and change of submanifests and manifests treated as withdrawals             106

119D..... Notification of export entries, submanifests, manifests and withdrawals               106

119E...... Requirements for communicating to Customs electronically......... 106

120........ Shipment of goods.......................................................................... 106

122........ Time of clearance............................................................................ 106

Division 3A—Examining goods for export that are not yet subject to Customs control             106

122F...... Object of Division.......................................................................... 106

122G..... Occupier of premises...................................................................... 106

122H..... Consent required to enter premises and examine goods for export 106

122J...... Officer must leave premises if consent withdrawn........................ 106

122K..... Power to search premises for export goods.................................... 106

122L...... Power to examine export goods...................................................... 106

122M.... Power to examine documents relating to export goods................... 106

122N..... Power to question occupier about export goods............................ 106

122P...... Power to bring equipment to the premises..................................... 106

122Q..... Compensation................................................................................. 106

122R..... Powers in this Division are additional to other powers................. 106

Division 4—Exportation procedures after Certificate of Clearance issued        106

123........ Ship to bring to and aircraft to stop at boarding stations............... 106

124........ Master or pilot to account for missing goods................................. 106

125........ Goods exported to be landed at proper destination....................... 106

126........ Certificate of landing....................................................................... 106

Division 4A—Exportation of goods to Singapore                                      106

126AA.. Declaration concerning exports to Singapore.................................. 106

126AB.. Record keeping obligations............................................................. 106

126AC.. Power to require records................................................................. 106

126AD.. Power to ask questions................................................................... 106

Division 4B—Exportation of textile and clothing goods to the US  106

126AE... Authorised officer may request records or ask questions.............. 106

Division 4C—Exportation of goods to Thailand                                         106

126AF... Definitions...................................................................................... 106

126AG.. Record keeping obligations............................................................. 106

126AH.. Power to require records................................................................. 106

126AI.... Power to ask questions................................................................... 106

Division 5—Miscellaneous                                                                                    106

126A..... Export of installations.................................................................... 106

126B..... Export of goods from installations................................................. 106

126C..... Size of exporting vessel.................................................................. 106

Part VIA—Electronic communications                                                                   106

126D..... CEO to maintain information systems........................................... 106

126DA.. Communications standards and operation...................................... 106

126DB.. Authentication of certain electronic communications..................... 106

126DC.. Records of certain electronic communications................................ 106

126DD.. Authentication, records and Electronic Transactions Act 1999...... 106

126E...... Communication to Customs when information system is temporarily inoperative                106

126F...... Payment to Customs when information system is temporarily inoperative           106

126G..... Meaning of temporarily inoperative............................................... 106

Part VII—Ships’ stores and aircraft’s stores                                                     106

127........ Use of ships’ and aircraft’s stores.................................................. 106

128........ Unshipment of ships’ and aircraft’s stores.................................... 106

129........ Ships’ and aircraft’s stores not to be taken on board without approval 106

130........ Ship’s and aircraft’s stores exempt from duty............................... 106

130A..... Entry not required for ship’s or aircraft’s stores........................... 106

130B..... Payment of duty on ship’s or aircraft’s stores.............................. 106

130C..... Interpretation.................................................................................. 106

Part VIII—The duties                                                                                                       106

Division 1—The payment and computation of duties generally         106

131A..... Fish caught by Australian ships..................................................... 106

131AA.. Special provisions for goods taken to Joint Petroleum Development Area            106

131B..... Liability of Commonwealth authorities to pay duties of Customs 106

132........ Rate of import duty........................................................................ 106

132AA.. When import duty must be paid.................................................... 106

132A..... Prepayment of duty....................................................................... 106

132B..... Declared period quotas—effect on rates of import duty............... 106

132C..... Revocation and variation of quota orders....................................... 106

132D..... Service of quota orders etc.............................................................. 106

133........ Export duties.................................................................................. 106

134........ Weights and measures..................................................................... 106

135........ Proportion...................................................................................... 106

136........ Manner of fixing duty..................................................................... 106

137........ Manner of determining volumes of, and fixing duty on, beer......... 106

142........ Measurement for duty.................................................................... 106

145........ Value of goods sold......................................................................... 106

148........ Derelict goods dutiable................................................................... 106

149........ Duty on goods in report of cargo that are not produced or landed 106

150........ Samples........................................................................................... 106

152........ Alterations to agreements where duty altered................................ 106

153........ Recovery of duties.......................................................................... 106

Division 1AA—Calculation of duty on certain alcoholic beverages 106

153AA.. Meaning of alcoholic beverage....................................................... 106

153AB.. Customs duty to be paid according to labelled alcoholic strength of prescribed alcoholic beverages      106

153AC.. Rules for working out strength of prescribed alcoholic beverages.. 106

153AD.. Obscuration.................................................................................... 106

Division 1A—Rules of origin of preference claim goods                      106

153A..... Purpose of Division........................................................................ 106

153B..... Definitions...................................................................................... 106

153C..... Total expenditure of factory on materials...................................... 106

153D..... Allowable expenditure of factory on materials............................... 106

153E...... Calculation of the cost of materials received at a factory............... 106

153F...... Allowable expenditure of factory on labour................................... 106

153G..... Allowable expenditure of factory on overheads............................. 106

153H..... Unmanufactured goods................................................................... 106

153J...... Manufactured goods originating in New Zealand........................... 106

153K..... Modification of section 153J in special circumstances.................. 106

153L...... Manufactured goods originating in Papua New Guinea or a Forum Island Country               106

153LA... Modification of section 153L in special circumstances.................. 106

153M.... Manufactured goods originating in a particular Developing Country 106

153N..... Manufactured goods originating in a Developing Country but not in any particular Developing Country            106

153NA.. Manufactured goods originating in a Least Developed Country.... 106

153P...... Manufactured goods originating in Canada..................................... 106

153Q..... Manufactured goods originating in a country that is not a preference country       106

153R..... Are goods commercially manufactured in Australia?..................... 106

153S...... Rule against double counting.......................................................... 106

153T..... May be different rules of origin for anti-dumping purposes so far as New Zealand is concerned          106

Division 1B—Rules of origin of goods claimed to be the produce or manufacture of Singapore            106

Subdivision A—Preliminary                                                                                 106

153U..... Purpose of this Division................................................................. 106

153UA.. Definitions...................................................................................... 106

153UB.. Rule against double counting.......................................................... 106

153UC.. CEO may determine cost of certain input, material etc.................. 106

Subdivision B—Rules of origin of goods claimed to be the produce or manufacture of Singapore 106

153V..... Goods claimed to be the produce or manufacture of Singapore..... 106

153VA.. Goods wholly manufactured in Singapore...................................... 106

153VB... Goods partly manufactured in Singapore....................................... 106

153VC... Reduction of the required percentage of allowable cost to manufacture in unforeseen circumstances    106

153VD.. Changing the required percentage of allowable cost to manufacture in exceptional circumstances         106

153VE... Certificate of Origin requirements.................................................. 106

153VF... Consignment requirements............................................................. 106

Subdivision C—Allowable cost to manufacture                                                 106

153W.... Allowable cost to manufacture....................................................... 106

153WA. Allowable expenditure by principal manufacturer on materials..... 106

153WB.. Allowable expenditure by principal manufacturer on labour......... 106

153WC.. Allowable expenditure by principal manufacturer on overheads... 106

Subdivision D—Total cost to manufacture                                                         106

153X..... Total cost to manufacture............................................................... 106

153XA.. Total expenditure by principal manufacturer on materials............. 106

153XB.. Total expenditure by principal manufacturer on overseas processing costs           106

Division 1C—US originating goods                                                                  106

Subdivision A—Preliminary                                                                                 106

153Y..... Simplified outline............................................................................ 106

153YA.. Interpretation.................................................................................. 106

Subdivision B—Goods wholly obtained or produced entirely in the US        106

153YB... Goods wholly obtained or produced entirely in the US................. 106

Subdivision C—Goods produced entirely in the US or in the US and Australia exclusively from originating materials                                                                                                       106

153YC... Goods produced entirely in the US or in the US and Australia exclusively from originating materials  106

Subdivision D—Goods (except clothing and textiles) produced entirely in the US or in the US and Australia from non-originating materials                                                        106

153YD.. Simplified outline............................................................................ 106

153YE... Goods (except clothing and textiles) produced entirely in the US or in the US and Australia from non-originating materials.......................................................................................... 106

153YF... Goods that are chemicals, plastics or rubber.................................. 106

Subdivision E—Goods that are clothing or textiles produced entirely in the US or in the US and Australia from non-originating materials                                                        106

153YG.. Simplified outline............................................................................ 106

153YH.. Goods that are clothing or textiles produced entirely in the US or in the US and Australia from non-originating materials.......................................................................................... 106

153YI.... Goods that are clothing and textiles classified to Chapter 62 of the Harmonized System      106

Subdivision F—Other US originating goods                                                      106

153YJ.... Standard accessories, spare parts and tools.................................... 106

Subdivision G—Packaging materials and containers                                      106

153YK.. Packaging materials and containers................................................. 106

Subdivision H—Consignment                                                                               106

153YL... Consignment................................................................................... 106

Division 1D—Thai originating goods                                                               106

Subdivision A—Preliminary                                                                                 106

153Z..... Simplified outline............................................................................ 106

153ZA.. Interpretation.................................................................................. 106

Subdivision B—Wholly obtained goods of Thailand                                         106

153ZB... Wholly obtained goods of Thailand................................................ 106

Subdivision C—Goods produced entirely in Thailand or in Thailand and Australia          106

153ZC... Simplified outline............................................................................ 106

153ZD.. Goods produced entirely in Thailand or in Thailand and Australia 106

153ZE... Goods that are chemicals, plastics or rubber.................................. 106

Subdivision D—Other Thai originating goods                                                  106

153ZF... Standard accessories, spare parts and tools.................................... 106

Subdivision E—Packaging materials and containers                                      106

153ZG.. Packaging materials and containers................................................. 106

Subdivision F—Consignment                                                                                106

153ZH.. Consignment................................................................................... 106

Division 2—Valuation of imported goods                                                      106

154........ Interpretation.................................................................................. 106

155........ Interpretation—Buying commission.............................................. 106

156........ Interpretation—Identical goods and similar goods......................... 106

157........ Interpretation—Royalties.............................................................. 106

158........ Interpretation—Transportation costs............................................ 106

159........ Value of imported goods................................................................. 106

160........ Inability to determine a value of imported goods by reason of insufficient or unreliable information    106

161........ Transaction value............................................................................ 106

161A..... Identical goods value....................................................................... 106

161B..... Similar goods value......................................................................... 106

161C..... Deductive (contemporary sales) value........................................... 106

161D..... Deductive (later sales) value........................................................... 106

161E...... Deductive (derived goods sales) value............................................ 106

161F...... Computed value.............................................................................. 106

161G..... Fall-back value................................................................................ 106

161H..... When transaction value unable to be determined............................ 106

161J...... Value of goods to be in Australian currency................................... 106

161K..... Owner to be advised of value of goods........................................... 106

161L...... Review of determinations and other decisions............................... 106

Division 3—Deposits, abatements, remissions, refunds and rebates of duties 106

162........ Delivery of goods upon giving of security or undertaking for payment of duty, GST and luxury car tax              106

162A..... Delivery of goods on the giving of a general security or undertaking for payment of duty, GST and luxury car tax........................................................................................................ 106

162AA.. Applications to deal with goods imported temporarily without duty 106

162B..... Pallets used in international transport............................................ 106

163........ Refunds etc. of duty....................................................................... 106

164B..... Refunds of export duty.................................................................. 106

165........ Short paid duty etc. may be recovered........................................... 106

166........ No refund if duty altered................................................................ 106

Division 4—Disputes as to duty                                                                          106

167........ Payments under protest................................................................. 106

Part IX—Drawbacks                                                                                                         106

168........ Drawbacks of import duty............................................................. 106

Part X—The coasting trade                                                                                           106

175........ Goods not to be transferred between certain vessels..................... 106

Part XI—Agents and customs brokers                                                                   106

Division 1—Preliminary                                                                                          106

180........ Interpretation.................................................................................. 106

Division 2—Rights and liabilities of agents                                                  106

181........ Authorised agents........................................................................... 106

182........ Authority to be produced............................................................... 106

183........ Agents personally liable................................................................. 106

183A..... Principal liable for agents acting..................................................... 106

Division 3—Licensing of customs brokers                                                   106

183B..... Interpretation.................................................................................. 106

183C..... Grant of licence............................................................................... 106

183CA.. Application for licence................................................................... 106

183CB... Reference of application to Committee.......................................... 106

183CC... Requirements for grant of licence................................................... 106

183CD.. Eligibility to be nominee................................................................. 106

183CE... Original endorsement on licence..................................................... 106

183CF... Variation of licences........................................................................ 106

183CG.. Licence granted subject to conditions............................................. 106

183CH.. Duration of licence.......................................................................... 106

183CJ.... Renewal of licence.......................................................................... 106

183CK.. Security........................................................................................... 106

183CL... Fees................................................................................................. 106

183CM. Nominees........................................................................................ 106

183CN.. Removal of nominee....................................................................... 106

183CP... Notice to nominate new nominee................................................... 106

Division 4—Suspension, revocation and non-renewal of licences    106

183CQ.. Investigation of matters relating to a broker’s licence.................... 106

183CR... Interim suspension by CEO........................................................... 106

183CS... Powers of CEO............................................................................... 106

183CT... Effect of suspension....................................................................... 106

183CU.. Service of notices............................................................................ 106

Division 5—National Customs Brokers Licensing Advisory Committee            106

183D..... National Customs Brokers Licensing Advisory Committee.......... 106

183DA.. Constitution of Committee............................................................. 106

183DB.. Remuneration and allowances......................................................... 106

183DC.. Acting Chair.................................................................................... 106

183DD.. Deputy member.............................................................................. 106

183E...... Procedure of Committees............................................................... 106

183F...... Evidence.......................................................................................... 106

183G..... Proceedings in private..................................................................... 106

183H..... Determination of questions before a Committee............................ 106

183J...... Customs broker affected by investigations to be given notice....... 106

183K..... Summoning of witnesses................................................................ 106

183L...... Service of notices and summonses.................................................. 106

183N..... Committee may examine upon oath or affirmation........................ 106

183P...... Offences by witness....................................................................... 106

183Q..... Statements by witness.................................................................... 106

183R..... Witness fees.................................................................................... 106

183S...... Representation by counsel etc........................................................ 106

183T..... Protection of members.................................................................... 106

183U..... Protection of barristers, witnesses etc............................................ 106

 


An Act relating to the Customs

  

Part IIntroductory

  

1  Short title [see Note 1]

                   This Act may be cited as the Customs Act 1901.

2  Commencement [see Note 1]

                   This Act shall commence on a day to be fixed by Proclamation.

4  Definitions

             (1)  In this Act except where otherwise clearly intended:

ACEAN means an accredited client export approval number allocated by the CEO to a person under an export information contract.

Adjacent area means an adjacent area in respect of a State, of the Northern Territory or of the Territory of the Ashmore and Cartier Islands, as determined in accordance with section 5 of the Sea Installations Act.

Aircraft includes aeroplanes, seaplanes, airships, balloons or any other means of aerial locomotion.

Airport means an airport appointed under section 15.

Airport owner includes the occupier of an airport.

Airport shop goods means:

                     (a)  goods declared by the regulations to be airport shop goods for the purposes of section 96B; or

                     (b)  goods included in a class of goods declared by the regulations to be a class of airport shop goods for the purposes of that section.

Answer questions means that the person on whom the obligation of answering questions is cast shall to the best of his knowledge, information, and belief truly answer all questions on the subject mentioned that an officer of Customs shall ask.

approved form means a form approved under section 4A.

approved statement means a statement approved under section 4A.

AQIS means the operating group within the Department of Primary Industries and Energy having responsibility in relation to the administration of the Quarantine Act 1908.

arrival means:

                     (a)  in relation to a ship—the securing of the ship in a port, or

                     (b)  in relation to an aircraft—the aircraft coming to a stop after landing.

Australia does not include the external Territories.

Australian resources installation means a resources installation that is deemed to be part of Australia because of the operation of section 5C.

Australian seabed means so much of the seabed adjacent to Australia (other than the seabed within the Joint Petroleum Development Area) as is:

                     (a)  within the area comprising:

                              (i)  the areas described in Schedule 2 to the Petroleum (Submerged Lands) Act 1967; and

                             (ii)  the Coral Sea area; and

                     (b)  part of:

                              (i)  the seabed beneath the coastal area; or

                             (ii)  the continental shelf of Australia.

Australian sea installation means a sea installation that is deemed to be part of Australia because of the operation of section 5C.

Australian ship means a ship that:

                     (a)  is an Australian ship as defined in the Shipping Registration Act 1981; or

                     (b)  is not registered under the law of a foreign country and is either wholly owned by, or solely operated by:

                              (i)  one or more residents of Australia; or

                             (ii)  one or more Australian nationals; or

                            (iii)  one or more residents of Australia and one or more Australian nationals.

For the purposes of this definition, Australian national and resident of Australia have the same meanings as in the Shipping Registration Act 1981.

Australian waters means:

                     (a)  in relation to a resources installation—waters above the Australian seabed; and

                     (b)  in relation to a sea installation—waters comprising all of the adjacent areas and the coastal area.

authorised officer, in relation to a section of this Act, means an officer of Customs authorised in writing by the CEO to exercise the powers or perform the functions of an authorised officer under that section.

Authority to deal means:

                     (a)  in relation to goods the subject of an export declaration—an authority of the kind mentioned in paragraph 114C(1)(a); or

                    (aa)  in relation to goods the subject of an ACEAN—the ACEAN; or

                     (b)  in relation to goods the subject of an import declaration—an authority of the kind referred to in subsection 71C(4); or

                     (c)  in relation to goods the subject of an RCR—an authority of the kind referred to in subsection 71DE(3); or

                     (d)  in relation to goods the subject of a warehouse declaration—an authority of the kind referred to in subsection 71DJ(4); or

                     (e)  in relation to goods that are Subdivision AA goods within the meaning of section 71AAAA or that are specified low value goods within the meaning of section 71AAAD—an authority under section 71.

Beer means any liquor on which, under the name of beer, any duty of Customs imposed by the Parliament is payable.

Blending means a mixing together of 2 or more substances in order to obtain a commercial product.

border controlled drug has the same meaning as in Part 9.1 of the Criminal Code.

border controlled plant has the same meaning as in Part 9.1 of the Criminal Code.

Brought into physical contact has the same meaning as in the Sea Installations Act.

business rules means business rules made under section 273EB.

by authority means by the authority of the officer of Customs doing duty in the matter in relation to which the expression is used.

cargo release advice means a cargo release advice given under subsection 71DE(1).

cargo report means a report under section 64AB that is made in respect of the cargo to be unloaded from, or kept on board, a ship at a port or an aircraft at an airport.

cargo reporter, in relation to a ship or aircraft and in relation to a particular voyage or flight, means:

                     (a)  the operator or charterer of the ship or aircraft; or

                     (b)  a slot charterer in respect of the ship; or

                     (c)  a freight forwarder in respect of the ship or aircraft;

for the voyage or flight.

Carriage includes vehicles and conveyances of all kinds.

Carry, for the purposes of Division 1B of Part XII, has the meaning given by subsection (19).

CEO means the Chief Executive Officer of Customs.

clean fuel means fuel that does not contain any marker at all or that contains marker below the threshold proportion prescribed for the purposes of section 5D of the Excise Tariff Act 1921.

Coastal area means the area comprising the waters of:

                     (a)  the territorial sea of Australia; and

                     (b)  the sea on the landward side of the territorial sea of Australia and not within the limits of a State or an internal Territory.

commercial document, in relation to goods, means a document or other record prepared in the ordinary course of business for the purposes of a commercial transaction involving the goods or the carriage of the goods, but does not include a record of any electronic transmission to or from Customs:

                     (a)  in respect of an import declaration, RCR, or warehouse declaration, relating to the goods or the withdrawal of such an import declaration, RCR or warehouse declaration; or

                     (b)  in respect of an export entry, submanifest, or outward manifest, relating to the goods or in respect of the withdrawal of such an entry, submanifest or manifest.

Commissioner means the Commissioner of Taxation.

Commissioner of Police means the Commissioner of Police referred to in section 6 of the Australian Federal Police Act 1979, and includes an acting Commissioner of Police.

Commonwealth aircraft means an aircraft that is in the service of the Commonwealth and displaying the prescribed ensign or prescribed insignia.

Commonwealth authority means an authority or body established for a purpose of the Commonwealth by or under a law of the Commonwealth (including an Ordinance of the Australian Capital Territory).

Commonwealth ship means a ship that is in the service of the Commonwealth and flying the prescribed ensign.

Container means a container within the meaning of the Customs Convention on Containers, 1972 signed in Geneva on 2 December 1972, as affected by any amendment of the Convention that has come into force.

contiguous zone, in relation to Australia, means the contiguous zone within the meaning of the Seas and Submerged Lands Act 1973, adjacent to the coast of Australia.

Continental shelf has the same meaning as in the Seas and Submerged Lands Act 1973.

Coral Sea area has the same meaning as in the Petroleum (Submerged Lands) Act 1967.

Country includes territory or other place, but does not include an Australian resources installation or an Australian sea installation.

Customs means the Australian Customs Service.

Customs Acts means this Act and any instruments (including rules, regulations or by-laws) made under this Act and any other Act, and any instruments (including rules, regulations or by-laws) made under any other Act, relating to customs in force within the Commonwealth or any part of the Commonwealth.

customs broker means a customs broker within the meaning of Part XI.

Customs-related law has the meaning given by section 4B.

Customs Tariff means an Act imposing duties of customs, and includes such an Act that has not come into operation.

data includes:

                     (a)  information in any form; or

                     (b)  any program (or part of a program).

Days does not include Sundays or holidays.

depot operator means a person who holds a depot licence as defined by subsection 77F(1).

Deputy Commissioner of Police means a Deputy Commissioner of Police referred to in section 6 of the Australian Federal Police Act 1979, and includes:

                     (a)  an acting Deputy Commissioner of Police; and

                     (b)  a member of the Australian Federal Police authorized in writing by the Commissioner of Police to act on behalf of the Australian Federal Police for the purposes of this Act.

designated fuel means fuel that contains at least the proportion of the marker prescribed for the purposes of section 5C of the Excise Tariff Act 1921.

designated place means:

                     (a)  a port, airport or wharf that is appointed, and the limits of which are fixed, under section 15; or

                     (b)  a place that is the subject of a permission under subsection 58(2) while the ship or aircraft to which the permission relates remains at that place; or

                     (c)  a boarding station that is appointed under section 15; or

                     (d)  a place from which a ship or aircraft that is the subject of a permission under section 175 is required to depart, between the grant of that permission and the departure of the ship or aircraft; or

                     (e)  a place to which a ship or aircraft that is the subject of a permission under section 175 is required to return, while that ship or aircraft remains at that place; or

                      (f)  a section 234AA place that is not a place, or a part of a place, referred to in paragraph (a), (b), (c), (d) or (e).

Detention officer means:

                     (a)  for the purposes of Subdivision A of Division 1B of Part XII—an officer of Customs who is a detention officer because of a declaration under subsection 219ZA(1); or

                     (b)  for the purposes of Subdivision B of that Division—an officer of Customs who is a detention officer because of a declaration under subsection 219ZA(2); or

                     (c)  for the purposes of Subdivision C of that Division—an officer of Customs who is a detention officer because of a declaration under subsection 219ZA(3).

Detention place means:

                     (a)  for the purposes of Subdivision B of Division 1B of Part XII—a place that is a detention place because of subsection 219ZB(1); and

                     (b)  for the purposes of Subdivision C of that Division—a place that is a detention place because of subsection 219ZB(2).

Division 1B Judge means:

                     (a)  a Judge of the Federal Court of Australia, of the Supreme Court of the Australian Capital Territory, or of the Family Court of Australia, in relation to whom a consent under subsection 219RA(1) and a nomination under subsection 219RA(2) are in force; or

                     (b)  a Judge of the Supreme Court of a State to whom an appropriate arrangement under subsection 11(1) applies; or

                     (c)  a Judge of the Supreme Court of the Northern Territory who is not a Judge referred to in paragraph (a) and to whom an appropriate arrangement under subsection 11(2) applies.

Division 1B Magistrate means:

                     (a)  a Magistrate of the Australian Capital Territory; or

                     (b)  a Magistrate of a State to whom an appropriate arrangement under subsection 11(1) applies; or

                     (c)  a Magistrate of the Northern Territory to whom an appropriate arrangement under subsection 11(2) applies.

documents include:

                     (a)  any paper or other material on which there is writing; and

                     (b)  any paper or other material on which there are marks, figures, symbols or perforations having a meaning for persons qualified to interpret them; and

                     (c)  any paper or other material on which a photographic image or any other image is recorded; and

                     (d)  any article or material from which sounds, images or writing is capable of being produced with or without the aid of a computer or of some other device.

Drawback includes bounty or allowance.

Dutiable goods includes all goods in respect of which any duty of Customs is payable.

Duty means duty of Customs.

electronic, in relation to a communication, means the transmission of the communication by computer.

Environment related activity has the same meaning as in the Sea Installations Act.

excisable goods has the same meaning as in the Excise Act 1901.

exclusive economic zone, in relation to Australia, has the same meaning as in the Seas and Submerged Lands Act 1973.

export declaration means an export declaration communicated to Customs by document or electronically as mentioned in section 114.

export entry means an entry of goods for export made as mentioned in section 113AA.

Export entry advice means a communication, in respect of an export entry, that is made in the manner, and has the form, specified in regulations made for the purpose of subsection 114C(1).

export entry advice means an export entry advice given under subsection 114C(1).

export information contract means a contract made under subsection 114BB(1).

External place means:

                     (a)  a Territory other than an internal Territory; or

                     (b)  a foreign country.

External search, in relation to a person, means a search of the body of, and of anything worn by, the person:

                     (a)  to determine whether the person is carrying any prohibited goods; and

                     (b)  to recover any such goods;

but does not include an internal examination of the person’s body.

foreign ship means a ship that is not an Australian ship.

Frisk search, in relation to a person, means:

                     (a)  a quick search of the person by the rapid and methodical running of hands over the person’s outer garments; and

                     (b) an examination of anything worn by the person that can be conveniently removed and is voluntarily removed by the person;

to:

                     (c)  determine whether:

                              (i)  if the search is conducted in circumstances described in subsection 219L(1) or (1A)—the person is unlawfully carrying any prohibited goods; and

                             (ii)  if the search is conducted in circumstances described in subsection 219L(1B) or (1C)—the person is carrying any weapon or thing capable of being used to inflict bodily injury on a person conducting a search under Division 1 of Part XII; and

                     (d)  recover any such goods.

fuel means goods of a kind that fall within a classification in subheading 2707, 2709 or 2710 of Schedule 3 to the Customs Tariff.

Gazette notice means a notice signed by the Minister and published in the Gazette.

goods means movable personal property of any kind and, without limiting the generality of the expression, includes documents, vessels and aircraft.

Goods under drawback includes all goods in respect of which any claim for drawback has been made.

GST has the meaning given by section 195-1 of the GST Act.

GST Act means the A New Tax System (Goods and Services Tax) Act 1999.

identity card means an identity card issued under section 4C for the purposes of the provision in which the expression is used.

import declaration means an import declaration communicated to Customs by document or electronically as mentioned in section 71A.

import declaration advice means an import declaration advice given under subsection 71C(1).

import declaration processing charge means import declaration processing charge payable as set out in section 71B.

import duty means duty imposed on goods imported into Australia.

import entry means an entry of goods for home consumption made as mentioned in subsection 68(3A) or an entry of goods for warehousing made as mentioned in subsection 68(3B).

import entry advice means an import declaration advice, a cargo release advice or a warehouse declaration advice.

import information contract means a contract made under section 71DD.

In need of protection has the meaning given by subsection (20).

insolvent under administration means a person who:

                     (a)  under the Bankruptcy Act 1966 or the law of an external Territory, is a bankrupt in respect of a bankruptcy from which the person has not been discharged; or

                     (b)  under the law of an external Territory or the law of a foreign country, has the status of an undischarged bankrupt;

and includes:

                     (c)  a person any of whose property is subject to control under:

                              (i)  section 50 or Division 2 of Part X of the Bankruptcy Act 1966; or

                             (ii)  a corresponding provision of the law of an external Territory or the law of a foreign country; or

                     (d)  a person who has, at any time during the preceding 3 years, executed a personal insolvency agreement under:

                              (i)  Part X of the Bankruptcy Act 1966; or

                             (ii)  the corresponding provisions of the law of an external Territory or the law of a foreign country.

Installation means:

                     (a)  a resources installation; or

                     (b)  a sea installation.

Internal search, in relation to a person, means an examination (including an internal examination) of the person’s body to determine whether the person is internally concealing a substance or thing, and includes the recovery of any substance or thing suspected on reasonable grounds to be so concealed.

Joint Petroleum Development Area has the same meaning as in the Petroleum (Timor Sea Treaty) Act 2003.

Justice means any Justice of the Peace having jurisdiction in the place.

Lawyer means a person who has been admitted in a State or Territory to practise as a barrister, as a solicitor or as a barrister and solicitor and whose right so to practise is not suspended or has not been cancelled.

Lighter includes a craft of every description used for the carriage of goods in a port.

low value cargo has the same meaning as in section 63A.

luxury car tax has the meaning given by section 27-1 of the Luxury Car Tax Act.

Luxury Car Tax Act means the A New Tax System (Luxury Car Tax) Act 1999.

marker means the chemical additive prescribed for the purposes of section 5C of the Excise Tariff Act 1921 to be a fuel marker.

Master means:

                     (a)  in relation to a ship (not being an installation)—the person in charge or command of the ship; and

                     (b)  in relation to an installation—the person in charge of the installation;

but does not include a pilot or Government officer.

Medical practitioner means any person registered or licensed as a medical practitioner under a law of a State or Territory that provides for the registration or licensing of medical practitioners.

Member of the Australian Federal Police includes a special member of the Australian Federal Police.

monitoring powers has the meaning given by section 214AB.

month means one of the 12 months of the calendar year.

Movement application means an application made under section 71E for permission to move goods that are, or will be, subject to Customs control.

Narcotic goods means goods that consist of a narcotic substance.

Narcotic-related goods means:

                     (a)  narcotic goods;

                     (b)  moneys within the meaning of section 229A to which that section applies or is believed by the person in possession of the moneys to apply;

                     (c)  goods within the meaning of section 229A to which that section applies or is believed by the person in possession of the goods to apply; or

                     (d)  ships, aircraft, vehicles or animals that are, or are believed by the person in possession of them to be, forfeited goods by reason of having been used in the unlawful importation, exportation or conveyance of prohibited imports, or prohibited exports, that are narcotic goods.

narcotic substance means a border controlled drug or a border controlled plant.

Natural resources means the mineral and other non-living resources of the seabed and its subsoil.

Officer means an officer of Customs.

Officer of Customs means a person:

                     (a)  employed in the Customs; or

                     (b)  authorised in writing by the CEO under this Act to perform all of the functions of an officer of Customs; or

                    (ba)  who from time to time holds, occupies, or performs the duties of an office or position (whether or not in or for the Commonwealth) specified in writing by the CEO under this Act for the purposes of this paragraph, even if the office or position does not come into existence until after the CEO has specified it;

and includes:

                     (c)  in relation to a provision of a Customs Act—a person:

                              (i)  authorised in writing by the CEO under this Act to perform the functions of an officer of Customs under that provision; or

                             (ii)  who from time to time holds, occupies, or performs the duties of an office or position (whether or not in or for the Commonwealth) specified in writing by the CEO under this Act in relation to that provision, even if the office or position does not come into existence until after the CEO has specified it; or

                     (d)  in relation to a power conferred by a provision of a Customs Act—a person:

                              (i)  authorised in writing by the CEO under this Act to perform the functions of an officer of Customs in relation to the exercise of that power; or

                             (ii)  who from time to time holds, occupies, or performs the duties of an office or position (whether or not in or for the Commonwealth) specified in writing by the CEO under this Act in relation to the exercise of that power, even if the office or position does not come into existence until after the CEO has specified it.

operator of a ship or aircraft for a particular voyage or flight means:

                     (a)  the shipping line or airline responsible for the operation of the ship or aircraft for the voyage or flight; or

                     (b)  if there is no such shipping line or airline, or no such shipping line or airline that is represented by a person in Australia—the master of the ship or the pilot of the aircraft.

outturn report means a report under section 64ABAA.

Overseas resources installation means an off-shore installation that:

                     (a)  is in Australian waters; and

                     (b)  has been brought into Australian waters from a place outside the outer limits of Australian waters;

but does not include an Australian resources installation.

Overseas sea installation means a sea installation that:

                     (a)  is in an adjacent area or a coastal area; and

                     (b)  has been brought into the adjacent area or coastal area, as the case may be, from a place outside the outer limits of Australian waters;

but does not include an Australian sea installation.

Owner in respect of goods includes any person (other than an officer of Customs) being or holding himself out to be the owner, importer, exporter, consignee, agent, or person possessed of, or beneficially interested in, or having any control of, or power of disposition over the goods.

owner, in respect of a ship or aircraft, includes a charterer of the ship or aircraft or a slot charterer or freight forwarder responsible for the transportation of goods on the ship or aircraft.

Package includes every means by which goods for carriage may be cased covered enclosed contained or packed.

Pallet means a pallet within the meaning of the European Convention on Customs Treatment of Pallets used in International Transport signed in Geneva on 9 December 1960, as affected by any amendment of the Convention that has come into force.

periodic declaration has the meaning given by section 71DF.

periodic declaration processing charge means a periodic declaration processing charge payable as set out in section 71DG.

Permit, in relation to a sea installation, has the same meaning as in the Sea Installations Act.

Pilot means the person in charge or command of any aircraft.

Place includes ship or aircraft.

place outside Australia includes:

                     (a)  the waters in the Joint Petroleum Development Area; or

                     (b)  a resources installation in the Joint Petroleum Development Area;

but does not include:

                     (c)  any other area of waters outside Australia; or

                     (d)  any other installation outside Australia; or

                     (e)  a ship outside Australia; or

                      (f)  a reef or an uninhabited island outside Australia.

Port means a port appointed under section 15.

port authority means a body administering the business carried on at a port or ports in a State or Territory.

Produce documents means that the person on whom the obligation to produce documents is cast shall to the best of his power produce to the Collector all documents relating to the subject matter mentioned.

Prohibited goods means:

                     (a)  goods whose importation or exportation is prohibited by this Act or any other law of the Commonwealth; or

                     (b)  goods whose importation or exportation is subject to restrictions or conditions under this Act or any other law of the Commonwealth; or

                     (c)  goods subject to the control of the Customs.

Protected object means an object in respect of which a notice under section 203T is in force.

RCR means a request for cargo release communicated to Customs under section 71DB.

RCR processing charge means an RCR processing charge payable as set out in section 71DC.

Records offence means:

                     (a)  an offence against subsection 240(1) or (4) of this Act;

                     (b)  an offence against:

                              (i)  section 6 of the Crimes Act 1914; or

                            (iii)  section 237 of this Act;

                            being an offence that relates to an offence of the kind referred to in paragraph (a) of this definition; or

                    (ba)  an ancillary offence (within the meaning of the Criminal Code) that relates to an offence of the kind referred to in paragraph (a) of this definition; or

                     (c)  an offence against section 134.1, 134.2 or 135.1 of the Criminal Code, being an offence that relates to a tax liability.

Resources installation means:

                     (a)  a resources industry fixed structure within the meaning of subsection (5); or

                     (b)  a resources industry mobile unit within the meaning of subsection (6).

resources installation in the Joint Petroleum Development Area means a resources installation that is attached to the seabed in the Joint Petroleum Development Area.

Sea installation has the same meaning as in the Sea Installations Act.

Sea Installations Act means the Sea Installations Act 1987.

section 234AA place means a place that is identified under section 234AA as a place of a kind referred to in that section.

self-assessed clearance declaration means a declaration given to Customs under section 71 in the circumstances mentioned in section 71AAAF.

self-assessed clearance declaration advice means a self-assessed clearance declaration advice given under section 71AAAG.

Ship means any vessel used in navigation, other than air navigation, and includes:

                     (a)  an off-shore industry mobile unit; and

                     (b)  a barge, lighter or any other floating vessel.

Smuggling means any importation, introduction or exportation or attempted importation, introduction or exportation of goods with intent to defraud the revenue.

special reporter has the same meaning as in section 63A.

suspicious substance means a narcotic substance that would, or would be likely to, assist in the proof of the commission by any person of an offence against Division 307 of the Criminal Code that is punishable by imprisonment for a period of 7 years or more.

taxation officer means a person employed or engaged under the Public Service Act 1999 who is:

                     (a)  exercising powers; or

                     (b)  performing functions;

under, pursuant to or in relation to a taxation law (as defined in section 2 of the Taxation Administration Act 1953).

territorial sea, in relation to Australia, means the territorial sea area whose outer limits are from time to time specified in a Proclamation made by the Governor-General for the purposes of section 7 of the Seas and Submerged Lands Act 1973.

The United Kingdom includes the Channel Islands and the Isle of Man.

This Act includes all regulations made thereunder.

UNCLOS means the United Nations Convention on the Law of the Sea.

Note:          The text of the Convention is set out in Australian Treaty Series 1994 No. 31.

unmanufactured raw products means natural or primary products that have not been subjected to an industrial process, other than an ordinary process of primary production, and, without limiting the generality of the foregoing, includes:

                     (a)  animals;

                     (b)  bones, hides, skins and other parts of animals obtained by killing, including such hides and skins that have been sun-dried;

                     (c)  greasy wool;

                     (d)  plants and parts of plants, including raw cotton, bark, fruit, nuts, grain, seeds in their natural state and unwrought logs;

                     (e)  minerals in their natural state and ores; and

                      (f)  crude petroleum.

Note:          This term has a different meaning for the purposes of Division 1B of Part VIII: see section 153UA.

Visual examination application means an application made under section 71D or 71DK for permission to examine goods.

Warehouse means a place that a person or partnership is licensed under section 79 to use for warehousing goods.

warehouse declaration means a warehouse declaration communicated to Customs by document or electronically under section 71DH.

warehouse declaration advice means a warehouse declaration advice given under section 71DJ.

warehouse declaration processing charge means a warehouse declaration processing charge payable as set out in section 71DI.

Warehoused goods means:

                     (a)  goods received into a warehouse in pursuance of an entry for warehousing or permission granted under section 71E; or

                     (b)  goods blended or packaged in a warehouse in compliance with this Act.

warehoused goods declaration fee means a fee payable under section 71BA for the processing of an import declaration in respect of warehoused goods.

Wharf means a wharf appointed under section 15.

Wharf owner includes any owner or occupier of any wharf.

wine tax has the meaning given by section 33-1 of the Wine Tax Act.

Wine Tax Act means the A New Tax System (Wine Equalisation Tax) Act 1999.

             (2)  A reference in this Act to an officer of police or a police officer shall be read as a reference to a member of the Australian Federal Police or of the Police Force of a State or Territory.

             (3)  A reference in this Act or in any other Act to a Customs Tariff or Customs Tariff alteration proposed in the Parliament shall be read as a reference to a Customs Tariff or Customs Tariff alteration proposed by a motion moved in the House of Representatives, and a Customs Tariff or Customs Tariff alteration proposed by a motion so moved shall be deemed to have been proposed in the Parliament at the time at which the motion was moved.

          (3A)  A reference in this Act or any other law of the Commonwealth to the tariff classification under which goods are classified is a reference to the heading in Schedule 3 to the Customs Tariff Act 1995 or such a heading’s subheading:

                     (a)  in whose third column a rate of duty or the quota sign within the meaning of that Act is set out; and

                     (b)  under which the goods are classified for the purposes of that Act.

          (3B)  For the purposes of this Act and any other law of the Commonwealth:

                     (a)  a heading in Schedule 3 to the Customs Tariff Act 1995 may be referred to by the word “heading” followed by the digits with which the heading begins;

                     (b)  a subheading of a heading in that Schedule may be referred to by the word “subheading” followed by the digits with which the subheading begins;

                     (c)  an item in Schedule 4 to that Act may be referred to by the word “item” followed by the number, or the number and letter, with which the item begins;

          (3C)  Unless the contrary intention appears, if the word “Free” is set out in section 16 or 18 of the Customs Tariff Act 1995, in the third column of Schedule 3 or 4 to that Act or in the third column of the table in Schedule 5 or 6 to that Act, that word is taken to be a rate of duty for the purposes of this Act or any other law of the Commonwealth.

          (3D)  Unless the contrary intention appears, any words or words and figures, set out in the third column of Schedule 3 or 4 to the Customs Tariff Act 1995 or in the third column of the table in Schedule 5 or 6 to that Act, that enable the duty to be worked out in respect of goods, are taken to be a rate of duty for the purposes of this Act or any other law of the Commonwealth.

          (4A)  To avoid doubt, if narcotic goods are:

                     (a)  imported into Australia in breach of a prohibition under section 50; or

                     (b)  exported from Australia in breach of a prohibition under section 112;

the goods are imported or exported, as the case may be, in contravention of this Act.

Note:          Most offences dealing with the importation and exportation of narcotic goods are located in Part 9.1 of the Criminal Code.

             (5)  A reference in this Act to a resources industry fixed structure shall be read as a reference to a structure (including a pipeline) that:

                     (a)  is not able to move or be moved as an entity from one place to another; and

                     (b)  is used or is to be used off-shore in, or in any operations or activities associated with, or incidental to, exploring or exploiting natural resources.

             (6)  A reference in this Act to a resources industry mobile unit shall be read as a reference to:

                     (a)  a vessel that is used or is to be used wholly or principally in:

                              (i)  exploring or exploiting natural resources by drilling the seabed or its subsoil with equipment on or forming part of the vessel or by obtaining substantial quantities of material from the seabed or its subsoil with equipment of that kind; or

                             (ii)  operations or activities associated with, or incidental to, activities of the kind referred to in subparagraph (i); or

                     (b)  a structure (not being a vessel) that:

                              (i)  is able to float or be floated;

                             (ii)  is able to move or be moved as an entity from one place to another; and

                            (iii)  is used or is to be used off-shore wholly or principally in:

                                        (A)  exploring or exploiting natural resources by drilling the seabed or its subsoil with equipment on or forming part of the structure or by obtaining substantial quantities of material from the seabed or its subsoil with equipment of that kind; or

                                        (B)  operations or activities associated with, or incidental to, activities of the kind referred to in sub-subparagraph (A).

             (7)  A vessel of a kind referred to in paragraph (6)(a) or a structure of a kind referred to in paragraph (6)(b) shall not be taken not to be a resources industry mobile unit by reason only that the vessel or structure is also used or to be used in, or in any operations or activities associated with, or incidental to, exploring or exploiting resources other than natural resources.

             (8)  The reference in subparagraph (6)(a)(ii) to a vessel that is used or is to be used wholly or principally in operations or activities associated with, or incidental to, activities of the kind referred to in subparagraph (6)(a)(i) shall be read as not including a reference to a vessel that is used or is to be used wholly or principally in:

                     (a)  transporting persons or goods to or from a resources installation; or

                     (b)  manoeuvring a resources installation, or in operations relating to the attachment of a resources installation to the Australian seabed.

             (9)  A resources installation shall be taken to be attached to the Australian seabed if:

                     (a)  the installation:

                              (i)  is in physical contact with, or is brought into physical contact with, a part of the Australian seabed; and

                             (ii)  is used or is to be used, at that part of the Australian seabed, wholly or principally in or in any operations or activities associated with, or incidental to, exploring or exploiting natural resources; or

                     (b)  the installation:

                              (i)  is in physical contact with, or is brought into physical contact with, another resources installation that is taken to be attached to the Australian seabed by virtue of the operation of paragraph (a); and

                             (ii)  is used or is to be used, at the place where it is brought into physical contact with the other installation, wholly or principally in or in any operations or activities associated with, or incidental to, exploring or exploiting natural resources.

          (9A)  If it is necessary to determine whether a resources installation is attached to the seabed in the Joint Petroleum Development Area, subsection (9) has effect as if a reference to the Australian seabed were a reference to the seabed in the Joint Petroleum Development Area.

           (10)  For the purposes of this Act, the space above or below a coastal area shall be deemed to be in that area.

           (11)  Subject to subsection (13), for the purposes of this Act, a sea installation shall be taken to be installed in an adjacent area if:

                     (a)  the installation is in, or is brought into, physical contact with a part of the seabed in the adjacent area; or

                     (b)  the installation is in, or is brought into, physical contact with another sea installation that is to be taken to be installed in the adjacent area because of paragraph (a).

           (12)  For the purposes of this Act, a sea installation shall be taken to be installed in an adjacent area at a particular time if the whole or part of the installation:

                     (a)  is in that adjacent area at that time; and

                     (b)  has been in a particular locality:

                              (i)  that is circular and has a radius of 20 nautical miles; and

                             (ii)  the whole or part of which is in that adjacent area;

                             for:

                            (iii)  a continuous period, of at least 30 days, that immediately precedes that time; or

                            (iv)  one or more periods, during the 60 days that immediately precede that time, that in sum amount to at least 40 days.

           (13)  Where a sea installation, being a ship or an aircraft:

                     (a)  is brought into physical contact with a part of the seabed in an adjacent area; or

                     (b)  is in, or is brought into, physical contact with another sea installation that is to be taken to be installed in an adjacent area;

for less than:

                     (c)  in the case of a ship, or an aircraft, registered under the law of a foreign country—30 days; or

                     (d)  in any other case—5 days;

it shall not be taken to be installed in that adjacent area under subsection (11).

           (14)  A sea installation shall not be taken to be installed in an adjacent area for the purposes of this Act unless it is to be taken to be so installed under this section.

           (15)  Subject to subsection (17), for the purposes of this Act, a sea installation shall be taken to be installed in a coastal area if:

                     (a)  the installation is in, or is brought into, physical contact with a part of the seabed in the coastal area; or

                     (b)  the installation is in, or is brought into, physical contact with another sea installation that is to be taken to be installed in the coastal area because of paragraph (a).

           (16)  For the purposes of this Act, a sea installation (other than an installation installed in an adjacent area) shall be taken to be installed in a coastal area at a particular time if the whole or part of the installation:

                     (a)  is in that coastal area at that time; and

                     (b)  has been in a particular locality:

                              (i)  that is circular and has a radius of 20 nautical miles; and

                             (ii)  the whole or part of which is in that coastal area;

                             for:

                            (iii)  a continuous period, of at least 30 days, that immediately precedes that time; or

                            (iv)  one or more periods, during the 60 days that immediately precede that time, that in sum amount to at least 40 days.

           (17)  Where a sea installation, being a ship or an aircraft:

                     (a)  is brought into physical contact with a part of the seabed in a coastal area; or

                     (b)  is in, or is brought into, physical contact with another sea installation that is to be taken to be installed in a coastal area;

for less than:

                     (c)  in the case of a ship, or an aircraft, registered under the law of a foreign country—30 days; or

                     (d)  in any other case—5 days;

it shall not be taken to be installed in that adjacent area under subsection (15).

           (18)  A sea installation shall not be taken to be installed in a coastal area for the purposes of this Act unless it is to be taken to be so installed under this section.

           (19)  For the purposes of Part XII, a person will be taken to carry a thing, including a thing constituting or containing special forfeited goods or prohibited goods, on his or her body only if the thing constitutes, or is in or under, clothing worn by the person.

        (19A)  In subsection (19), the reference to clothing worn by a person includes a reference to any personal accessory or device that is worn by, or attached to, the person.

           (20)  For the purposes of Division 1B of Part XII, a person is in need of protection if, and only if, the person is:

                     (a)  under 18 years of age; or

                     (b)  in a mental or physical condition (whether temporary or permanent) that makes the person incapable of managing his or her affairs.

4AA  Act not to apply so as to exceed Commonwealth power

             (1)  Unless the contrary intention appears, if a provision of this Act:

                     (a)  would, apart from this section, have an invalid application; but

                     (b)  also has at least one valid application;

it is the Parliament’s intention that the provision is not to have the invalid application, but is to have every valid application.

             (2)  Despite subsection (1), the provision is not to have a particular valid application if:

                     (a)  apart from this section, it is clear, taking into account the provision’s context and the purpose or object underlying the Act, that the provision was intended to have that valid application only if every invalid application, or a particular invalid application, of the provision had also been within the Commonwealth’s legislative power; or

                     (b)  the provision’s operation in relation to that valid application would be different in a substantial respect from what would have been its operation in relation to that valid application if every invalid application of the provision had been within the Commonwealth’s legislative power.

             (3)  Subsection (2) does not limit the cases where a contrary intention may be taken to appear for the purposes of subsection (1).

             (4)  This section applies to a provision of this Act, whether enacted before, at or after the commencement of this section.

             (5)  In this section:

application means an application in relation to:

                     (a)  one or more particular persons, things, matters, places, circumstances or cases; or

                     (b)  one or more classes (however defined or determined) of persons, things, matters, places, circumstances or cases.

invalid application, in relation to a provision, means an application because of which the provision exceeds the Commonwealth’s legislative power.

valid application, in relation to a provision, means an application that, if it were the provision’s only application, would be within the Commonwealth’s legislative power.

4AB  Compensation for acquisition of property

             (1)  If:

                     (a)  this Act would result in an acquisition of property; and

                     (b)  any provision of this Act would not be valid, apart from this section, because a particular person has not been compensated;

the Commonwealth must pay that person:

                     (c)  a reasonable amount of compensation agreed on between the person and the Commonwealth; or

                     (d)  failing agreement—a reasonable amount of compensation determined by a court of competent jurisdiction.

             (2)  Any damages or compensation recovered, or other remedy given, in a proceeding begun otherwise than under this section must be taken into account in assessing compensation payable in a proceeding begun under this section and arising out of the same event or transaction.

             (3)  In this section:

acquisition of property has the same meaning as in paragraph 51(xxxi) of the Constitution.

             (4)  The Consolidated Revenue Fund is appropriated for the purposes of making payments under this section.

4A  Approved forms and approved statements

             (1)  In this Act, a reference to an approved form is a reference to a form that is approved, by instrument in writing, by the CEO.

          (1A)  In this Act, a reference to an approved statement is a reference to a statement that is approved, by instrument in writing, by the CEO.

             (2)  The instrument by which a form or statement is approved under subsection (1) after this section commences is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.

4B  What is a Customs-related law

                   In this Act:

Customs-related law means:

                     (a)  this Act; or

                     (b)  the Excise Act 1901 and regulations made under that Act; or

                    (ba)  Division 307 of the Criminal Code; or

                     (c)  any other Act, or any regulations made under any other Act, in so far as the Act or regulations relate to the importation or exportation of goods, where the importation or exportation is subject to compliance with any condition or restriction or is subject to any tax, duty, levy or charge (however described).

4C  Identity cards

             (1)  The CEO must cause an identity card to be issued to an officer who is an authorised officer for the purposes of Division 3A of Part VI or is a monitoring officer for the purposes of Subdivision J of Division 1 of Part XII or is a verification officer for the purposes of Subdivision JA of Division 1 of Part XII.

             (2)  An identity card:

                     (a)  must be in a form approved by the CEO; and

                     (b)  must contain a recent photograph of the authorised officer, monitoring officer or verification officer.

             (3)  If a person to whom an identity card has been issued ceases to be an authorised officer, monitoring officer or verification officer for the purposes of the provisions of this Act in respect of which the card was issued, the person must return the card to the CEO as soon as practicable.

Penalty:  One penalty unit.

             (4)  An offence for a contravention of subsection (3) is an offence of strict liability.

             (5)  An authorised officer, monitoring officer or verification officer must carry his or her identity card at all times when exercising powers in respect of which the card was issued.

5  Penalties at foot of sections or subsections

                   The penalty, pecuniary or other, set out:

                     (a)  at the foot of a section of this Act; or

                     (b)  at the foot of a subsection of a section of this Act, but not at the foot of the section;

indicates that a contravention of the section or of the subsection, as the case may be, whether by act or omission, is an offence against this Act, punishable upon conviction by a penalty not exceeding the penalty so set out.

5AA  Application of the Criminal Code

             (1)  Subject to subsection (2), Chapter 2 of the Criminal Code applies to an offence against this Act.

             (2)  For the purposes of a Customs prosecution:

                     (a)  Parts 2.1, 2.2 and 2.3 of the Criminal Code apply; and

                     (b)  Parts 2.4, 2.5 and 2.6 of the Criminal Code do not apply; and

                     (c)  a reference to criminal responsibility in Chapter 2 of the Criminal Code is taken to be a reference to responsibility.

             (3)  This section is not to be interpreted as affecting in any way the nature of any offence under this Act, the nature of any prosecution or proceeding in relation to any such offence, or the way in which any such offence is prosecuted, heard or otherwise dealt with.

             (4)  Without limiting the scope of subsection (3), this section is not to be interpreted as affecting in any way the standard or burden of proof for any offence under this Act that is the subject of a Customs prosecution.

             (5)  In this section:

Customs prosecution has the meaning given in section 244.


 

Part IIAdministration

  

5A  Attachment of overseas resources installations

             (1)  A person shall not cause an overseas resources installation to be attached to the Australian seabed.

Penalty:  500 penalty units.

          (1A)  Subsection (1) does not apply if the person has the permission of the CEO given under subsection (2).

             (2)  The CEO may, by notice in writing given to a person who has applied for permission to cause an overseas resources installation to be attached to the Australian seabed, give the person permission, subject to such conditions (if any) as are specified in the notice, to cause that installation to be so attached.

             (3)  A person who has been given permission under subsection (2) shall not refuse or fail to comply with any condition (including a condition imposed or varied under subsection (4)), to which that permission is subject.

Penalty:  100 penalty units.

             (4)  Where the CEO has, under subsection (2), given a person permission to cause an overseas resources installation to be attached to the Australian seabed, the CEO may, at any time before that installation is so attached, by notice in writing served on the person:

                     (a)  revoke the permission;

                     (b)  revoke or vary a condition to which the permission is subject; or

                     (c)  impose new conditions to which the permission is to be subject.

             (5)  Without limiting the generality of subsection (2), conditions to which a permission given under that subsection may be subject include:

                     (a)  conditions relating to matters of quarantine; and

                     (b)  conditions requiring the master of an installation to bring the installation to a place specified by the CEO for examination for quarantine purposes before the installation is attached to the Australian seabed.

5B  Installation of overseas sea installations

             (1)  A person shall not cause an overseas sea installation to be installed in an adjacent area or a coastal area.

Penalty:  500 penalty units.

          (1A)  Subsection (1) does not apply if the person has the permission of the CEO given under subsection (2).

             (2)  The CEO may, by notice in writing given to a person who has applied for permission to cause an overseas sea installation to be installed in an adjacent area or a coastal area, give the person permission, subject to such conditions (if any) as are specified in the notice, to cause that installation to be so installed.

             (3)  A person who has been given permission under subsection (2) shall not refuse or fail to comply with any condition (including a condition imposed or varied under subsection (4)) to which that permission is subject.

Penalty:  100 penalty units.

             (4)  Where the CEO has, under subsection (2), given a person permission to cause an overseas sea installation to be installed in an adjacent area or a coastal area, the CEO may, at any time before that installation is so installed, by notice in writing served on the person:

                     (a)  revoke the permission;

                     (b)  revoke or vary a condition to which the permission is subject; or

                     (c)  impose new conditions to which the permission is to be subject.

             (5)  Without limiting the generality of subsection (2), conditions to which a permission given under that subsection in relation to a sea installation may be subject include:

                     (a)  conditions relating to matters of quarantine; and

                     (b)  conditions requiring the owner of the installation, to bring the installation to a place specified by the CEO for examination for quarantine purposes before the installation is installed in an adjacent area or a coastal area.

5C  Certain installations to be part of Australia

             (1)  For the purposes of the Customs Acts:

                     (a)  a resources installation that becomes attached to, or that is, at the commencement of this subsection, attached to, the Australian seabed; or

                     (b)  a sea installation that becomes installed in, or that is, at the commencement of this subsection, installed in, an adjacent area or a coastal area;

shall, subject to subsections (2) and (3), be deemed to be part of Australia.

             (2)  A resources installation that is deemed to be part of Australia because of the operation of this section shall, for the purposes of the Customs Acts, cease to be part of Australia if:

                     (a)  the installation is detached from the Australian seabed, or from another resources installation attached to the Australian seabed, for the purpose of being taken to a place outside the outer limits of Australian waters (whether or not the installation is to be taken to a place in Australia before being taken outside those outer limits); or

                     (b)  after having been detached from the Australian seabed otherwise than for the purpose referred to in paragraph (a), the installation is moved for the purpose of being taken to a place outside the outer limits of Australian waters (whether or not the installation is to be taken to a place in Australia before being taken outside those outer limits).

             (3)  A sea installation that is deemed to be part of Australia because of the operation of this section shall, for the purposes of the Customs Acts, cease to be part of Australia if:

                     (a)  the installation is detached from its location for the purpose of being taken to a place that is not in an adjacent area or in a coastal area; or

                     (b)  after having been detached from its location otherwise than for the purpose referred to in paragraph (a), the installation is moved for the purpose of being taken to a place that is not in an adjacent area or in a coastal area.

6  Act does not extend to external Territories

             (1)  Subject to subsection (2), this Act does not extend to the external Territories.

             (2)  Regulations may be made to extend the whole or a part of this Act (with or without modifications) to the Territory of Ashmore and Cartier Islands.

7  General administration of Act

             (1)  The Chief Executive Officer of Customs has the general administration of this Act.

8  Collectors of Customs

             (1)  In this Act:

                     (a)  a reference to the Collector, or to a Collector, is a reference to:

                              (i)  the CEO; or

                             (ii)  the Regional Director for a State or Territory; or

                            (iii)  any officer doing duty in the matter in relation to which the expression is used; and

                     (b)  a reference to the Regional Director, or to a Regional Director, for a State or Territory is a reference to the principal officer of Customs for that State or Territory.

             (2)  For the purposes of this Act, a State shall be taken to include:

                     (a)  in the case of a State other than the State of Queensland—that part of Australian waters that is within the area described in Schedule 2 to the Petroleum (Submerged Lands) Act 1967 that refers to that State; and

                     (b)  in the case of the State of Queensland—that part of Australian waters that is within:

                              (i)  the area described in that Schedule to that Act that refers to the State of Queensland; or

                             (ii)  the Coral Sea area.

             (3)  For the purposes of this Act, the Northern Territory shall be taken to include that part of Australian waters that is within:

                     (a)  the area described in Schedule 2 to the Petroleum (Submerged Lands) Act 1967 that refers to the Northern Territory; or

                     (b)  the area described in that Schedule to that Act that refers to the Territory of Ashmore and Cartier Islands.

8A  Attachment of part of a State or Territory to adjoining State or Territory for administrative purposes

The Governor-General may, by Proclamation, declare that, for the purposes of the administration of the Customs, a part of a State or Territory specified in the Proclamation is attached to an adjoining State or Territory so specified, and a part of a State or Territory so specified shall, for the purposes of this Act, be deemed to be part of the adjoining State or Territory.

9  Delegation

             (1)  The Minister may, by signed instrument, delegate to an officer of Customs all or any of the functions and powers of the Minister under the Customs Acts.

             (2)  A function or power so delegated, when performed or exercised by the delegate, shall, for the purposes of the Customs Acts, be deemed to have been performed or exercised by the Minister.

             (3)  Paragraph 34AB(c) of the Acts Interpretation Act 1901 does not apply to a delegation under subsection (1).

             (4)  Despite subsection (1), the power of the Minister to delegate the Minister’s powers and functions under the Customs Acts does not extend to a power or function conferred by subsection 77EA(1), 77ED(1), 77EE(1), 77EF(2), 269TG(1) or (2), 269TH(1) or (2), 269TJ(1), (2), (4), (5) or (6) or 269TK(1) or (2) of this Act or by subsection 8(5), 9(5), 10(3B), 10(5) or 11(4) of the Anti-Dumping Act.

11  Arrangements with States and the Northern Territory

             (1)  The Governor-General may make arrangements with the Governor of a State:

                     (a)  for the performance by all or any of the persons who from time to time hold office as Judges of the Supreme Court of that State of the functions of a Judge under Division 1A of Part XII; and

                    (aa)  for the performance by all or any of the persons who from time to time hold office as Judges of the Supreme Court of that State of the functions of a Judge under Subdivision C of Division 1B of Part XII; and

                    (ab)  for the performance by all or any of the persons who from time to time hold office as Judges of the Supreme Court of that State of the functions of a judicial officer under Subdivision DA of Division 1 of Part XII, and under other provisions in so far as they relate to that Subdivision; and

                     (b)  for the performance by all or any of the persons who from time to time hold office as Magistrates in that State of the functions of a Magistrate under that Subdivision; and

                     (c)  for the performance by all or any of the persons who are medical practitioners employed by that State of the functions of a medical practitioner under Division 1B of Part XII.

             (2)  The Governor-General may make arrangements with the Administrator of the Northern Territory:

                     (a)  for the performance by all or any of the persons who from time to time hold office as Judges of the Supreme Court of that Territory and are not also Judges of the Federal Court of Australia or of the Supreme Court of that State of the functions of a Judge under Division 1A of Part XII; and

                    (aa)  for the performance by all or any of the persons who from time to time hold office as Judges of the Supreme Court of that Territory (and are not also Judges of the Federal Court of Australia or of the Supreme Court of the Australian Capital Territory) of the functions of a Judge under Subdivision C of Division 1B of Part XII; and

                    (ab)  for the performance by all or any of the persons who from time to time hold office as Judges of the Supreme Court of that Territory (and are not also Judges of the Federal Court of Australia or of the Supreme Court of the Australian Capital Territory) of the functions of a judicial officer under Subdivision DA of Division 1 of Part XII, and under other provisions in so far as they relate to that Subdivision; and

                     (b)  for the performance by all or any of the persons who from time to time hold office as Magistrates in that Territory of the functions of a Magistrate under that Subdivision; and

                     (c)  for the performance by all or any of the persons who are medical practitioners employed by that Territory of the functions of a medical practitioner under Division 1B of Part XII.

13  Customs Seal

             (1)  The Customs shall have a seal, called the Customs Seal, the design of which shall be determined by the CEO.

             (2)  The design so determined shall include:

                     (a)  the Coat of Arms of the Commonwealth, that is to say, the armorial ensigns and supporters granted to the Commonwealth by Royal Warrant dated 19 September 1912; and

                     (b)  the words “Australia—H.M. Customs”.

             (3)  The Customs Seal shall be kept at such place, and in the custody of such person, as the CEO directs.

             (4)  The Customs Seal shall be used as directed by the CEO.

             (5)  The CEO, the Regional Director for a State and the Regional Director for the Northern Territory shall each have in his custody a stamp, called a Customs stamp, the design of which shall, as nearly as practicable, be the same as the design of the Customs Seal with the addition of:

                     (a)  in the case of the stamp in the custody of the CEO—the words “Australian Capital Territory”;

                     (b)  in the case of the stamp in the custody of a Regional Director for a State—the name of the State; and

                     (c)  in the case of the stamp in the custody of the Regional Director for the Northern Territory—the words “Northern Territory”.

             (6)  A Customs stamp shall be used as provided by this Act.

             (7)  All courts (whether exercising federal jurisdiction or not) and all persons acting judicially shall take judicial notice of the impression of the Customs Seal, or of the mark of a Customs stamp, on a document or a copy of a document and, in the absence of proof to the contrary, shall presume that impression or mark, as the case may be, was made by proper authority.

14  Customs flag

                   The ships and aircraft employed in the service of the Customs shall be distinguished from other ships and aircraft by such flag or in such other manner as shall be prescribed.

15  Appointment of ports etc.

             (1)  The CEO may, by notice published in the Gazette:

                     (a)  appoint ports and fix the limits of those ports; and

                     (b)  appoint airports and fix the limits of those airports.

          (1A)  In deciding whether to appoint a port under subsection (1), the CEO may take into account:

                     (a)  whether the port or any part of the port is a security regulated port (within the meaning of the Maritime Transport Security Act 2003); and

                     (b)  if so—whether the person designated under section 14 of the Maritime Transport Security Act 2003 as the port operator has a maritime security plan (within the meaning of that Act).

             (2)  The CEO may, by notice published in the Gazette:

                     (a)  appoint wharves and fix the limits of those wharves; and

                     (b)  appoint boarding stations for the boarding of ships and aircraft by officers.

             (3)  A notice under subsection (1) or (2) may provide that a port, airport, wharf or boarding station appointed by the notice is to be a port, airport, wharf or boarding station for limited purposes specified in the notice.

17  Appointment of sufferance wharfs etc.

                   The CEO may by Gazette notice:

                     (a)  Appoint sufferance wharfs in any port.

19  Accommodation on wharfs and at airports

                   Every wharf-owner and airport owner shall provide to the satisfaction of the Collector suitable office accommodation on his wharf or at his airport for the exclusive use of the officer employed at the wharf or airport also such shed accommodation for the protection of goods as the CEO may in writing declare to be requisite.

Penalty:  1 penalty unit.

20  Waterfront area control

             (1)  A person who is in a waterfront area must, at the request of a Customs officer, produce appropriate identification for the officer’s inspection.

             (2)  If a person refuses or fails to produce appropriate identification to a Customs officer on request, the officer may, if he or she has reason to believe that the person is a member of the crew of an international ship, request the person to return to the ship forthwith to obtain that identification.

             (3)  If a member of the crew of an international ship refuses or fails to produce appropriate identification to a Customs officer, the master of the ship is taken, because of that refusal or failure, to have committed an offence against this Act.

Penalty:  10 penalty units.

             (4)  In any proceedings for an offence against subsection (3), it is a defence if the master of the ship establishes that he or she has taken all reasonable steps to ensure that crew members:

                     (a)  have appropriate identification; and

                     (b)  understand their obligation to carry their identification in a waterfront area and to produce it to Customs officers when requested to do so.

             (5)  If:

                     (a)  a person refuses or fails to produce appropriate identification to a Customs officer on request; and

                     (b)  the officer has no reason to believe that the person is a member of an international ship’s crew;

the officer may:

                     (c)  if the person can otherwise establish his or her identity to the satisfaction of the officer and explain his or her presence in the waterfront area—issue the person with a temporary identification; or

                     (d)  if the person is unable to establish his or her identity or to explain his or her presence in the waterfront area—request the person to leave the waterfront area forthwith.

             (6)  For the purposes of this section, a temporary identification issued under subsection (5) has effect, until that document expires, as if it were an appropriate identification.

             (7)  A person must not refuse or fail to comply with a request under subsection (2) or paragraph (5)(d).

Penalty:  5 penalty units.

          (7A)  Subsection (7) does not apply if the person has a reasonable excuse.

             (8)  In this section:

appropriate identification means:

                     (a)  if a person is a member of the crew of an international ship:

                              (i)  current passport; or

                             (ii)  a document issued by the shipping company having control of the ship concerned setting out the full name and nationality of the person and the passport number or other official identification number of the person; or

                            (iii)  a document issued by, or by an instrumentality of, the Commonwealth, a State or a Territory providing photographic identification of the person and setting out the person’s full name, address, and date of birth; and

                     (b)  if the person is not a member of the crew of such a ship—either:

                              (i)  a document issued by the employer of the person providing photographic identification of the employee; or

                             (ii)  a document issued by, or by an instrumentality of, the Commonwealth, a State or a Territory providing photographic identification of the person and setting out the person’s full name, address, and date of birth.

international ship means a ship that is currently engaged in making international voyages.

waterfront area means an area:

                     (a)  that is:

                              (i)  a port or wharf that is appointed, and the limits of which are fixed, under section 15; or

                             (ii)  a boarding station that is appointed under section 15; or

                            (iii)  a place that is appointed under paragraph 17(b); and

                     (b)  that is signposted so as to give persons present in the area a clear indication:

                              (i)  that it is an area under Customs control; and

                             (ii)  that they must not enter, or remain in, the area unless they carry appropriate identification; and

                            (iii)  that they may be required to produce appropriate identification and, if they fail to do so, that they may be requested to leave the area.

25  Persons before whom declarations may be made

                   Declarations under this Act may be made before the Minister, an officer of Customs or a Justice.

26  Declaration by youths

                   No person shall knowingly receive a declaration under this Act by any person under the age of eighteen years.

27  State inspection laws

                   If the Governor-General shall so direct by proclamation any State Act relating to the inspection or testing of imported goods may be executed and enforced by the Customs.

28  Working days and hours etc.

             (1)  The regulations may prescribe the days (which may include Sundays or holidays) on which, and the hours on those days (which may be different hours on different days) between which, officers are to be available to perform a specified function in every State or Territory, in a specified State or Territory or otherwise than in a specified State or Territory.

             (2)  If, at the request of a person, a Collector arranges for an officer to be available to perform a function at a place outside the hours prescribed for that function, the person must pay to Customs an overtime fee.

             (3)  The overtime fee in relation to the officer is:

                     (a)  $40 per hour or part hour during which the officer performs that function and engages in any related travel, or such other rate as is prescribed; and

                     (b)  any prescribed travel expense (at the rate prescribed) associated with the officer performing that function at that place.

             (4)  If, at the request of a person, a Collector arranges for an officer to be available to perform a function:

                     (a)  at a place that is not a place at which such a function is normally performed; and

                     (b)  during the hours prescribed for that function;

the person must pay to Customs a location fee.

             (5)  The location fee in relation to the officer is:

                     (a)  $37 per hour or part hour during which the officer performs that function and engages in any related travel, or such other rate as is prescribed; and

                     (b)  any prescribed travel expense (at the rate prescribed) associated with the officer performing that function at that place.

             (6)  In this section:

related travel means travel to or from the place at which the function referred to in paragraph (3)(a) or (5)(a) is performed if that travel directly relates to the officer performing that function.


 

Part IIICustoms control examination and securities generally

  

30  Customs control of goods

             (1)  Goods shall be subject to the control of the Customs as follows:

                     (a)  as to goods to which section 68 applies that are unshipped—from the time of their importation:

                             (ii)  if the goods are not examinable food that has been entered for home consumption or warehousing—until either they are delivered into home consumption in accordance with an authority to deal or in accordance with a permission under section 69, 70 or 162A or they are exported to a place outside Australia, whichever happens first; and

                            (iii)  if the goods are examinable food that has been entered for home consumption—until a food control certificate is delivered to the person who has possession of the food; and

                            (iv)  if the goods are examinable food that has been entered for warehousing—until there is delivered to the person who has possession of the food an imported food inspection advice requiring its treatment, destruction or exportation or, if no such advice is delivered, until the goods are entered for home consumption or the food is exported to a place outside Australia, whichever happens first;

                    (aa)  as to goods to which section 68 applies that are not unshipped—from the time of their importation until they are exported to a place outside Australia;

                    (ab)  as to goods referred to in paragraph 68(1)(e), (f) or (i)—from the time of their importation:

                              (i)  if they are unshipped—until they are delivered into home consumption in accordance with an authority under section 71; or

                             (ii)  if they are not unshipped—until they are exported to a place outside Australia;

                    (ac)  as to goods referred to in paragraph 68(1)(g) or (h)—from the time of their importation:

                              (i)  if they are unshipped—until they are delivered into home consumption; or

                             (ii)  if they are not unshipped—until they are exported to a place outside Australia;

                    (ad)  as to goods referred to in paragraph 68(1)(d)—from the time of their importation until they are delivered into home consumption in accordance with an authority under section 71 or they are exported to a place outside Australia, whichever happens first;

                    (ae)  as to goods referred to in paragraph 68(1)(j)—from the time of their importation until they are exported to a place outside Australia;

                     (b)  as to all goods in respect of which a claim for drawback has been made before exportation of the goods to a place outside Australia—from the time the claim is made until the goods are exported, the claim is withdrawn or the claim is disallowed, whichever happens first;

                     (c)  as to all goods subject to any export duty—from the time when the same are brought to any port or place for exportation until the payment of the duty;

                     (d)  as to all goods for export (including goods delivered for export under section 61AA of the Excise Act 1901)—from the time the goods are made or prepared in, or are brought into, any prescribed place for export, until their exportation to a place outside Australia, or, in the case of goods delivered for export under section 61AA of the Excise Act 1901, their exportation to such a place or their return, in accordance with subsection 114D(2) of this Act, to the Commissioner’s control under section 61 of the Excise Act 1901.

             (2)  In this section:

examinable food has the same meaning as in the Imported Food Control Act 1992.

imported food inspection advice has the same meaning as in the Imported Food Control Act 1992.

30A  Exemptions under Torres Strait Treaty

             (1)  In this section:

area in the vicinity of the Protected Zone means an area in respect of which a notice is in force under subsection (2).

Australian place means a place in Australia that is in the Protected Zone or in an area in the vicinity of the Protected Zone.

Papua New Guinea place means a place in Papua New Guinea that is in the Protected Zone or in an area in the vicinity of the Protected Zone.

Protected Zone means the zone established under Article 10 of the Torres Strait Treaty, being the area bounded by the line described in Annex 9 to that treaty.

Protected Zone ship means a ship that is owned or operated by a traditional inhabitant.

Torres Strait Treaty means the treaty between Australia and the Independent State of Papua New Guinea that was signed at Sydney on 18 December 1978.

traditional activities has the same meaning as in the Torres Strait Treaty.

traditional inhabitants has the same meaning as in the Torres Strait Fisheries Act 1984.

             (2)  The CEO may, by notice published in the Gazette, declare an area adjacent to the Protected Zone to be an area in the vicinity of the Protected Zone for the purposes of this section.

             (3)  The CEO may, by notice published in the Gazette, exempt, subject to such conditions (if any) as are specified in the notice, from so many of the provisions of the Customs Acts as are specified in the notice:

                     (a)  any Protected Zone ship that arrives at an Australian place on a voyage from a Papua New Guinea place or that leaves an Australian place on a voyage to a Papua New Guinea place, being a ship:

                              (i)  on board which there is at least one traditional inhabitant who is undertaking that voyage in connection with the performance of traditional activities in the Protected Zone or in an area in the vicinity of the Protected Zone; and

                             (ii)  no person on board which is a person other than:

                                        (A)  a person referred to in subparagraph (i); or

                                        (B)  an employee of the Commonwealth, of Queensland or of Papua New Guinea or of an authority of the Commonwealth, of Queensland or of Papua New Guinea who is undertaking that voyage in connection with the performance of his duties;

                     (b)  the entry into Australia, or the departure from Australia, of persons on board a ship of the kind referred to in paragraph (a); or

                     (c)  the importation into Australia, or the exportation from Australia, of goods on board a ship of the kind referred to in paragraph (a), being goods that:

                              (i)  are owned by, or are under the control of, a traditional inhabitant who is on board that ship and have been used, are being used or are intended to be used by him in connection with the performance of traditional activities in the Protected Zone or in an area in the vicinity of the Protected Zone;

                             (ii)  are the personal belongings of a person referred to in subparagraph (a)(ii); or

                            (iii)  are stores for the use of the passengers or crew of that ship or for the service of that ship.

             (4)  Where:

                     (a)  the master of a ship (not being a ship to which an exemption under subsection (3) applies) or the pilot of an aircraft proposes to take that ship or aircraft, as the case may be, on a voyage or flight, as the case may be, from an Australian place to a Papua New Guinea place or from a Papua New Guinea place to an Australian place; and

                     (b)  that voyage or flight, as the case may be:

                              (i)  will be undertaken by at least one person who is a traditional inhabitant for purposes connected with the performance of traditional activities in the Protected Zone or in an area in the vicinity of the Protected Zone; and

                             (ii)  will not be undertaken by a person other than:

                                        (A)  a person referred to in subparagraph (i);

                                        (B)  an employee of the Commonwealth, of Queensland or of Papua New Guinea or of an authority of the Commonwealth, of Queensland or of Papua New Guinea who will be undertaking that voyage or flight in connection with the performance of his duties; or

                                        (C)  the master of the ship or a member of the crew of the ship or the pilot of the aircraft or a member of the crew of the aircraft, as the case may be;

the master of the ship or the pilot of the aircraft, as the case may be, may, by notice in writing given to the CEO setting out such information as is prescribed, request the CEO to grant an exemption under subsection (5) in relation to the voyage or flight, as the case may be.

             (5)  The CEO may, in his discretion, after receiving an application under subsection (4) in relation to a proposed voyage by a ship or a proposed flight by an aircraft, by notice in writing given to the person who made the application, exempt, subject to such conditions (if any) as are specified in the notice, from so many of the provisions of the Customs Acts as are specified in the notice:

                     (a)  the entry into Australia, or the departure from Australia, of that ship or aircraft, as the case may be, in the course of that voyage or flight, as the case may be;

                     (b)  the entry into Australia, or the departure from Australia, of any person on board that ship or aircraft, as the case may be, in the course of that voyage or flight, as the case may be; and

                     (c)  the importation into Australia, or the exportation from Australia, of goods, or goods included in a class of goods specified in the notice, on board that ship during that voyage or on board that aircraft during that flight, as the case may be, being goods that:

                              (i)  are owned by, or are under the control of, a traditional inhabitant who is on board that ship or aircraft, as the case may be, and have been used, are being used or are intended to be used by him in connection with the performance of traditional activities in the Protected Zone or in an area in the vicinity of the Protected Zone;

                             (ii)  are the personal belongings of a person who is on board that ship or aircraft, as the case may be, in the course of that voyage or flight, as the case may be; or

                            (iii)  are stores for the use of the passengers or crew of that ship or aircraft, as the case may be, or for the service of that ship or aircraft, as the case may be.

             (6)  Where:

                     (a)  under subsection (3) or (5), the arrival at a place in Australia of a ship, an aircraft or a person, or the importation into Australia of goods, is exempt from any provisions of the Customs Acts; and

                     (b)  that ship, aircraft or person arrives at, or those goods are taken to, a place in Australia that is not in the Protected Zone or in an area in the vicinity of the Protected Zone;

the Customs Acts (including the provisions referred to in paragraph (a)) apply in relation to the arrival of that ship, aircraft or person at, or the taking of those goods to, the place referred to in paragraph (b) as if that ship, aircraft or person had arrived at the place, or those goods had been taken to that place, as the case may be, from a place outside Australia.

31  Goods on ships and aircraft subject to Customs control

                   All goods on board any ship or aircraft from a place outside Australia shall also be subject to the control of the Customs whilst the ship or aircraft is within the limits of any port or airport in Australia.

33  Persons not to move goods subject to the control of Customs

             (1)  If:

                     (a)  a person intentionally moves, alters or interferes with goods that are subject to the control of Customs; and

                     (b)  the movement, alteration or interference is not authorised by or under this Act;

the person commits an offence punishable, on conviction, by a penalty not exceeding 500 penalty units.

             (2)  If:

                     (a)  a person moves, alters or interferes with goods that are subject to the control of Customs; and

                     (b)  the movement, alteration or interference is not authorised by or under this Act;

the person commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

             (3)  If:

                     (a)  an employee of a person moves, alters or interferes with goods that are subject to the control of Customs; and

                     (b)  in moving, altering or interfering with the goods the employee is acting on behalf of the person; and

                     (c)  the movement, alteration or interference is not authorised by or under this Act;

the person commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

             (4)  It is a defence to a prosecution of a person for a contravention of subsection (3) if the person took reasonable precautions, and exercised due diligence, to prevent the employee who is alleged to have moved, altered or interfered with the goods from moving, altering or interfering with them.

             (5)  If:

                     (a)  a person intentionally directs or permits another person to move, alter or interfere with goods that are subject to the control of Customs; and

                     (b)  the movement, alteration or interference is not authorised by or under this Act;

the person commits an offence punishable, on conviction, by a penalty not exceeding 500 penalty units.

             (6)  If:

                     (a)  a person directs or permits another person to move, alter or interfere with goods that are subject to the control of Customs; and

                     (b)  the movement, alteration or interference is not authorised by or under this Act;

the person commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

             (7)  An offence against subsection (2), (3) or (6) is an offence of strict liability.

             (8)  In this section:

employee, of a body corporate, includes a person who is a director, a member, or a member of the board of management, of the body corporate.

goods does not include installations.

Note 1:       For permission to move goods specified in a cargo report from one place under Customs control to another place under Customs control, see section 71E.

Note 2:       For permission to move, alter or interfere with goods for export, see section 119AA.

33A  Resources installations subject to the control of the Customs

             (1)  A person shall not use an Australian resources installation that is subject to the control of the Customs in, or in any operations or activities associated with, or incidental to, exploring or exploiting the Australian seabed.

Penalty:  500 penalty units.

          (1A)  Subsection (1) is an offence of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

          (1B)  Subsection (1) does not apply if the person has permission in force under subsection (2).

             (2)  The CEO may give permission in writing to a person specified in the permission, subject to such conditions (if any) as are specified in the permission, to engage in specified activities in relation to the use of an Australian resources installation that is subject to the control of the Customs.

             (3)  A person who has been given permission under subsection (2) shall not refuse or fail to comply with any condition (including a condition imposed or varied under subsection (4)) to which that permission is subject.

Penalty:  100 penalty units.

             (4)  Where the CEO has, under subsection (2), given a person permission to engage in any activities in relation to an Australian resources installation, the CEO may, while that installation remains subject to the control of Customs, by notice in writing served on the person:

                     (a)  suspend or revoke the permission;

                     (b)  revoke or vary a condition to which the permission is subject; or

                     (c)  impose new conditions to which the permission is to be subject.

33B  Sea installations subject to the control of the Customs

             (1)  A person shall not use an Australian sea installation that is subject to the control of the Customs.

Penalty:  500 penalty units.

          (1A)  Subsection (1) is an offence of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

          (1B)  Subsection (1) does not apply if the person has permission in force under subsection (2).

             (2)  The CEO may give permission in writing to a person specified in the permission, subject to such conditions (if any) as are specified in the permission, to engage in specified activities in relation to the use of an Australian sea installation that is subject to the control of the Customs.

             (3)  A person who has been given permission under subsection (2) shall not refuse or fail to comply with any condition (including a condition imposed or varied under subsection (4)) to which that permission is subject.

Penalty:  100 penalty units.

             (4)  Where the CEO has, under subsection (2), given a person permission to engage in any activities in relation to an Australian sea installation, the CEO may, while that installation remains subject to the control of the Customs, by notice in writing served on the person:

                     (a)  suspend or revoke the permission;

                     (b)  revoke or vary a condition to which the permission is subject; or

                     (c)  impose new conditions to which the permission is to be subject.

34  No claim for compensation for loss

                   The Customs shall not be liable for any loss or damage occasioned to any goods subject to the control of the Customs except by the neglect or wilful act of some officer.

35  Goods imported by post

                   Goods imported by post shall be subject to the control of the Customs equally with goods otherwise imported.

35A  Persons having possession of dutiable goods to keep them safely

             (1)  Where a person who has, or has been entrusted with, the possession, custody or control of dutiable goods which are subject to the control of the Customs:

                     (a)  fails to keep those goods safely; or

                     (b)  when so requested by a Collector, does not account for those goods to the satisfaction of a Collector;

that person shall, on demand in writing made by a Collector, pay to the Commonwealth an amount equal to the amount of the duty of Customs which would have been payable on those goods if they had been entered for home consumption on the day on which the demand was made.

          (1A)  Where:

                     (a)  dutiable goods subject to the control of the Customs are, in accordance with authority to deal or by authority of a permission given under section 71E, taken from a place for removal to another place;

                     (b)  the goods are not, or part of the goods is not, delivered to that other place; and

                     (c)  when so requested by a Collector, the person who made the entry or to whom the permission was given, as the case may be, does not account for the goods, or for that part of the goods, as the case may be, to the satisfaction of a Collector;

the person shall, on demand in writing made by a Collector, pay to the Commonwealth an amount equal to the amount of the duty of Customs which would have been payable on the goods, or on that part of the goods, as the case may be, if they had been entered for home consumption on the day on which the demand was made.

          (1B)  Where:

                     (a)  dutiable goods subject to the control of the Customs are, by authority of a permission given under section 71E, removed to a place other than a warehouse; and

                     (b)  the person to whom the permission was given fails to keep those goods safely or, when so requested by a Collector, does not account for the goods to the satisfaction of a Collector;

the person shall, on demand in writing made by a Collector, pay to the Commonwealth an amount equal to the amount of the duty of Customs which would have been payable on those goods if they had been entered for home consumption on the day on which the demand was made.

             (2)  An amount payable under subsection (1), (1A) or (1B) shall be a debt due to the Commonwealth and may be sued for and recovered in a court of competent jurisdiction by proceedings in the name of the Collector.

             (3)  In proceedings under the last preceding subsection, a statement or averment in the complaint, claim or declaration of the Collector is evidence of the matter or matters so stated or averred.

             (4)  This section does not affect the liability of a person arising under or by virtue of:

                     (a)  any other provision of this Act; or

                     (b)  a security given under this Act.

42  Right to require security

             (1)  The Customs shall have the right to require and take securities for compliance with this Act, for compliance with conditions or requirements to which the importation or exportation of goods is subject and generally for the protection of the revenue of the Customs, and pending the giving of the required security in relation to any goods subject to the control of the Customs may refuse to deliver the goods or to give any authority to deal with the goods.

          (1A)  The right of the Customs under subsection (1) to require and take a security includes the right to require and take securities for payment of any penalty that a person may become liable to pay to the Commonwealth under the Customs Undertakings (Penalties) Act 1981.

          (1B)  The right of the Customs under subsection (1) to require and take a security includes the right to require and take securities in respect of any interim duty that may be payable on goods under the Customs Tariff (Anti-Dumping) Act 1975 but no such security shall be required or taken under this Act:

                     (a)  on an application under section 269TB of this Act in respect of the goods to which the application relates before the time at which the CEO has made a preliminary affirmative determination, within the meaning of Part XVB, in respect of those goods; or

                     (b)  on like goods imported into Australia before that time.

          (1C)  If:

                     (a)  an undertaking is given and accepted under subsection 269TG(4) or 269TJ(3) in respect of goods; and

                     (b)  the undertaking is subsequently breached;

the Customs may require and take securities in respect of any interim duty that may be payable under the Customs Tariff (Anti-Dumping) Act 1975 on the goods or on like goods imported into Australia.

          (1D)  The right of the Customs under subsection (1) to require and take a security includes the right to require and take a security in respect of any interim duty that may be payable under the Customs Tariff (Anti-Dumping) Act 1975 on goods the subject of an application under subsection 269ZE(1) of this Act.

             (2)  The right of the Customs under subsection (1) to require and take securities includes the right to require and take a security for a purpose or purposes for which security may be taken under that subsection and for a purpose or purposes for which security may be taken under section 16 of the Excise Act 1901-1957 and the succeeding provisions of this Part apply to and in relation to such a security in the same manner as they apply to and in relation to any other security required and taken under subsection (1).

             (3)  The rights of the Customs under this section may be exercised by a Collector on behalf of the Customs.

43  Form of security

                   A security shall be given in a manner and form approved by a Collector and may, subject to that approval, be by bond, guarantee, cash deposit or any other method, or by two or more different methods.

44  General bonds may be given

                   When security is required for any particular purpose security may by the authority of the CEO be accepted to cover all transactions for such time and for such amounts as the CEO may approve.

45  Cancellation of bonds

             (1)  All Customs securities may after the expiration of 3 years from the date thereof or from the time specified for the performance of the conditions thereof be cancelled by the CEO.

             (2)  A security taken in respect of any interim duty that may become payable on goods under section 8, 9, 10 or 11 of the Customs Tariff (Anti-Dumping) Act 1975, being a security taken before the publication by the Minister of a notice declaring that section to apply to those goods, shall be cancelled before the expiration of the prescribed period after the date the security is taken.

             (3)  In subsection (2), prescribed period means:

                     (a)  in relation to a security in respect of any interim duty that may be payable on goods under section 8 or 9 of the Customs Tariff (Anti-Dumping) Act 1975—a period of 6 months or such longer period (not being a period exceeding 9 months) as is requested by the exporter of the goods concerned; or

                     (b)  in any other case—a period of 4 months.

             (4)  Where:

                     (a)  a notice is published by the Minister declaring section 8, 9, 10 or 11 of the Customs Tariff (Anti-Dumping) Act 1975 to apply to goods of a particular kind that may be imported into Australia;

                     (b)  goods of that kind are imported while that notice is in force; and

                     (c)  security is taken after the importation of those goods in relation to the interim duty that may be payable in respect of them;

subsection (2) does not apply in relation to that security.

46  New sureties

                   If the Collector shall not at any time be satisfied with the sufficiency of any security the Collector may require a fresh security and a fresh security shall be given accordingly.

47  Form of Customs security

                   The form of Customs security in Schedule I hereto shall suffice for all the purposes of a bond or guarantee under this Act and without sealing shall bind its subscribers as if sealed and unless otherwise provided therein jointly and severally and for the full amount.

48  Effect of Customs security

             (1)  Whenever any such Customs security is put in suit by the Collector the production thereof without further proof shall entitle the Collector to judgment for their stated liability against the persons appearing to have executed the same unless the defendants shall prove compliance with the condition or that the security was not executed by them or release or satisfaction.

             (2)  If it appears to the Court that a non-compliance with a Customs security has occurred, the security shall not be deemed to have been discharged or invalidated, and the subscribers shall not be deemed to have been released or discharged from liability by reason of:

                     (a)  an extension of time or other concession;

                     (b)  the Customs having consented to, or acquiesced in, a previous non-compliance with the condition; or

                     (c)  the Collector having failed to bring suit against the subscribers upon the occurrence of a previous non-compliance with the condition.


 

Part IVThe importation of goods

Division 1APreliminary

49  Importation

                   For the purpose of securing the due importation of goods:

                     (1)  The ship or aircraft may be boarded.

                     (2)  The cargo shall be reported.

                     (3)  The goods shall be entered unshipped and may be examined.

49A  Ships and aircraft deemed to be imported

             (1)  Where:

                     (a)  a ship or an aircraft has entered Australia; and

                     (b)  a Collector, after making such inquiries as he thinks appropriate, has reason to believe that the ship or aircraft might have been imported into Australia;

he may serve, in accordance with subsection (4), a notice in respect of the ship or aircraft stating that, if the ship or aircraft remains in Australia throughout the period of 30 days commencing on the day on which the notice was served, the ship or aircraft shall be deemed to have been imported into Australia and may be forfeited.

             (2)  Where a notice under subsection (1) has been served in respect of a ship or an aircraft, a Collector, if he considers that, having regard to weather conditions or any other relevant matter, it is reasonable to do so, may extend the period specified in the notice by serving, in accordance with subsection (4), a notice in respect of the ship or aircraft stating that that period has been extended and specifying the period by which it has been extended.

             (3)  Where a notice under subsection (1) has been served in respect of a ship or an aircraft, a Collector may, before the expiration of the period specified in the notice, or, if that period has been extended under subsection (2), that period as extended, revoke that notice by serving, in accordance with subsection (4), a notice in respect of the ship or aircraft stating that the first-mentioned notice is revoked.

             (4)  A Collector shall serve a notice under subsection (1), (2) or (3) in respect of a ship or an aircraft by causing the notice to be affixed to a prominent part of the ship or aircraft.

             (5)  Where a Collector serves a notice under subsection (1), (2) or (3) in respect of a ship or an aircraft, he shall, as soon as practicable after serving the notice, publish a copy of the notice in:

                     (a)  a newspaper circulating generally in the State or Territory in which the ship or aircraft is situated, or, in the case of a ship or seaplane that is not in a State or Territory, in the State or Territory that is adjacent to the place where the ship or seaplane is situated; and

                     (b)  if that newspaper does not circulate in the locality in which the ship or aircraft is situated—a newspaper (if any) circulating in that locality.

             (6)  Where a Collector who proposes to serve a notice under subsection (1), (2) or (3) in respect of a ship or aircraft considers that the person (if any) in charge of the ship or aircraft is unlikely to be able to read the English language but is likely to be able to read another language, the Collector shall, when causing the notice to be affixed to the ship or aircraft, cause a translation of the notice into a language that that person is likely to be able to read to be affixed to the ship or aircraft as near as practicable to the notice.

             (7)  Where:

                     (a)  a Collector has served a notice under subsection (1) in respect of a ship or aircraft;

                     (b)  the Collector has complied with subsections (5) and (6) in relation to the notice;

                     (c)  the notice has not been revoked under subsection (3);

                     (d)  the ship or aircraft has remained in Australia throughout the period specified in the notice, or, if that period has been extended under subsection (2), that period as extended; and

                     (e)  an entry has not been made in respect of the ship or aircraft during that period or that period as extended, as the case requires;

the ship or aircraft shall, for the purpose of this Act be deemed to have been imported into Australia on the expiration of that period or that period as extended, as the case requires.

             (8)  A reference in this section to Australia shall be read as including a reference to waters within the limits of any State or internal Territory.

             (9)  A reference in this section to a ship shall be read as not including a reference to an overseas resources installation or to an overseas sea installation.

49B  Installations and goods deemed to be imported

             (1)  Where:

                     (a)  an overseas resources installation (not being an installation referred to in subsection (2)), becomes attached to the Australian seabed; or

                     (b)  an overseas sea installation (not being an installation referred to in subsection (2)) becomes installed in an adjacent area or in a coastal area;

the installation and any goods on the installation at the time when it becomes so attached or so installed shall, for the purposes of the Customs Acts, be deemed to have been imported into Australia at the time when the installation becomes so attached or so installed.

             (2)  Where:

                     (a)  an overseas resources installation is brought to a place in Australia and is to be taken from that place into Australian waters for the purposes of being attached to the Australian seabed; or

                     (b)  an overseas sea installation is brought to a place in Australia and is to be taken from that place into an adjacent area or into a coastal area for the purposes of being installed in that area;

the installation and any goods on the installation at the time when it is brought to that place shall, for the purpose of the Customs Acts, be deemed to have been imported into Australia at the time when the installation is brought to that place.


 

Division 1Prohibited imports

50  Prohibition of the importation of goods

             (1)  The Governor-General may, by regulation, prohibit the importation of goods into Australia.

             (2)  The power conferred by the last preceding subsection may be exercised:

                     (a)  by prohibiting the importation of goods absolutely;

                    (aa)  by prohibiting the importation of goods in specified circumstances;

                     (b)  by prohibiting the importation of goods from a specified place; or

                     (c)  by prohibiting the importation of goods unless specified conditions or restrictions are complied with.

             (3)  Without limiting the generality of paragraph (2)(c), the regulations:

                     (a)  may provide that the importation of the goods is prohibited unless a licence, permission, consent or approval to import the goods or a class of goods in which the goods are included has been granted as prescribed by the regulations made under this Act or the Therapeutic Goods Act 1989; and

                     (b)  in relation to licences or permissions granted as prescribed by regulations made under this Act—may make provision for and in relation to:

                              (i)  the assignment of licences or permissions so granted or of licences or permissions included in a prescribed class of licences or permissions so granted;

                             (ii)  the granting of a licence or permission to import goods subject to compliance with conditions or requirements, either before or after the importation of the goods, by the holder of the licence or permission at the time the goods are imported;

                            (iii)  the surrender of a licence or permission to import goods and, in particular, without limiting the generality of the foregoing, the surrender of a licence or permission to import goods in exchange for the granting to the holder of the surrendered licence or permission of another licence or permission or other licences or permissions to import goods; and

                            (iv)  the revocation of a licence or permission that is granted subject to a condition or requirement to be complied with by a person for a failure by the person to comply with the condition or requirement, whether or not the person is charged with an offence against subsection (4) in respect of the failure.

          (3A)  Without limiting the generality of subparagraph (3)(b)(ii), a condition referred to in that subparagraph may be a condition that, before the expiration of a period specified in the permission or that period as extended with the approval of the Collector, that person, or, if that person is a natural person who dies before the expiration of that period or that period as extended, as the case may be, the legal personal representative of that person, shall export, or cause the exportation of, the goods from Australia.

             (4)  A person is guilty of an offence if:

                     (a)  a licence or permission has been granted, on or after 16 October 1963, under the regulations; and

                     (b)  the licence or permission relates to goods that are not narcotic goods; and

                     (c)  the licence or permission is subject to a condition or requirement to be complied with by the person; and

                     (d)  the person engages in conduct; and

                     (e)  the person’s conduct contravenes the condition or requirement.

Penalty:  100 penalty units.

             (5)  Subsection (4) is an offence of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

             (6)  Absolute liability applies to paragraph (4)(a), despite subsection (5).

Note:          For absolute liability, see section 6.2 of the Criminal Code.

             (7)  A person is guilty of an offence if:

                     (a)  a licence or permission has been granted, on or after 16 October 1963, under the regulations; and

                     (b)  the licence or permission relates to goods that are narcotic goods; and

                     (c)  the licence or permission is subject to a condition or requirement to be complied with by the person; and

                     (d)  the person engages in conduct; and

                     (e)  the person’s conduct contravenes the condition or requirement.

Penalty:  Imprisonment for 2 years or 20 penalty units, or both.

             (9)  Absolute liability applies to paragraph (7)(a).

Note:          For absolute liability, see section 6.2 of the Criminal Code.

           (10)  In this section:

engage in conduct means:

                     (a)  do an act; or

                     (b)  omit to perform an act.

51  Prohibited imports

             (1)  Goods, the importation of which is prohibited under section 50, are prohibited imports.

             (2)  Notwithstanding the generality of subsection (1), ships, boats and aircraft the importation of which is prohibited under section 50 are prohibited imports if, and only if, they have been imported into Australia.

51A  Certain controlled substances taken to be prohibited imports

             (1)  This section applies if a substance or plant is determined, under section 301.8 or 301.9 of the Criminal Code, to be a border controlled drug, a border controlled plant or a border controlled precursor.

             (2)  For the period during which the determination has effect, Schedule 4 to the Customs (Prohibited Imports) Regulations 1956 has effect as if the substance or plant were described as a drug in that Schedule.


 

Division 2The boarding of ships and aircraft

58  Ships and aircraft to enter ports or airports

             (1)  The master of a ship or the pilot of any aircraft shall not suffer his ship or aircraft to enter any place other than a port or airport unless from stress of weather or other reasonable cause.

Penalty:  500 penalty units.

          (1A)  Subsection (1) does not apply if the master or pilot has the permission of a Collector given under subsection (2).

             (2)  A Collector may, by notice in writing given to the master of a ship or the pilot of an aircraft who has applied for permission to bring his ship or aircraft to a place other than a port or airport, give the person permission, subject to such conditions (if any) as are specified in the notice, to bring the ship or aircraft to, or to remain at, that place.

             (3)  A person who has been given permission under subsection (2) shall not refuse or fail to comply with any condition (including a condition imposed or varied under subsection (4)) to which that permission is subject.

Penalty:  100 penalty units.

             (4)  Where a Collector has, under subsection (2), given a person permission to bring a ship or aircraft to a place other than a port or airport, the Collector may, at any time before that ship or aircraft is brought to that place, by notice in writing served on the person:

                     (a)  revoke the permission;

                     (b)  revoke or vary a condition to which the permission is subject; or

                     (c)  impose new conditions to which the permission is to be subject.

             (5)  Conditions to which a permission under subsection (2) may be subject include conditions relating to matters occurring while the ship or aircraft is at the place to which the permission relates.

             (6)  A reference in this section to a ship or aircraft entering, or being brought to, a place other than a port or airport shall be read as including a reference to the ship or aircraft being brought to a ship that is at an Australian resources installation or an Australian sea installation.

58A  Direct journeys between installations and external places prohibited

             (1)  For the purposes of this section, installations shall be deemed not to be a part of Australia.

             (2)  Subject to subsection (6), where a person:

                     (a)  travels from an external place to:

                              (i)  a sea installation installed in an adjacent area or in a coastal area; or

                             (ii)  a resources installation attached to the Australian seabed;

                            whether or not in the course of a longer journey; and

                     (b)  has not been available for questioning in Australia for the purposes of this Act after leaving the place and before arriving at the installation;

then:

                     (c)  that person;

                     (d)  the holder of the permit for the installation or, if there is no such holder, the owner of the installation; and

                     (e)  the owner and person in charge of a ship or aircraft on which the person travelled from the place to the installation;

are each guilty of an offence against this section.

             (3)  Subject to subsection (6), where goods:

                     (a)  are brought from an external place to:

                              (i)  a sea installation installed in an adjacent area or in a coastal area; or

                             (ii)  a resources installation attached to the Australian seabed;

                            whether or not previously brought to that place from another place; and

                     (b)  have not been available for examination in Australia for the purposes of this Act after leaving the place and before arriving at the installation;

then:

                     (c)  the owner of the goods at the time of their arrival at the installation;

                     (d)  the holder of the permit for the installation or, if there is no such holder, the owner of the installation; and

                     (e)  the owner and person in charge of a ship or aircraft on which the goods were transported from the place to the installation;

are each guilty of an offence against this section.

             (4)  Subject to subsection (6), where a person:

                     (a)  travels from:

                              (i)  a sea installation installed in an adjacent area or in a coastal area; or

                             (ii)  a resources installation attached to the Australian seabed;

                            whether or not in the course of a longer journey; and

                     (b)  has not been available for questioning in Australia for the purposes of this Act after leaving the installation and before arriving in the place;

then:

                     (c)  that person;

                     (d)  the holder of the permit for the installation or, if there is no such holder, the owner of the installation; and

                     (e)  the owner and person in charge of a ship or aircraft on which the person travelled from the installation to the place;

are each guilty of an offence against this section.

             (5)  Subject to subsection (6), where goods:

                     (a)  are sent from:

                              (i)  a sea installation installed in an adjacent area or in a coastal area; or

                             (ii)  a resources installation attached to the Australian seabed;

                            whether or not the goods are sent on from that place; and

                     (b)  have not been available for examination in Australia for the purposes of this Act after leaving the installation and before arriving in the place;

then:

                     (c)  the person who sent the goods;

                     (d)  the holder of the permit for the installation or, if there is no such holder, the owner of the installation; and

                     (e)  the owner and person in charge of a ship or aircraft on which the goods were transported from the installation to the place;

are each guilty of an offence against this section.

          (5A)  Subsections (2), (3), (4) and (5) are offences of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

             (6)  It is a defence to a charge of an offence against this section if it is established that the journey because of which the offence would have been committed:

                     (a)  was necessary to secure the safety of, or appeared to be the only way of averting a threat to, human life;

                     (b)  was necessary to secure, or appeared to be the only way of averting a threat to, the safety of a ship at sea, of an aircraft in flight or of an installation; or

                     (c)  was authorised in writing, by the CEO, and was carried out in accordance with the conditions (if any) specified in that authorisation.

             (7)  Subsection (6) shall not be taken to limit by implication any defence that would, but for the subsection, be available to a person charged with an offence against this section.

             (8)  For the purposes of this section:

                     (a)  a person shall not be taken to travel from or to an external place or an installation because only of having been in an aircraft flying over, or on a landing place in, the place or installation; and

                     (b)  goods shall not be taken to have been brought from, or sent to, an external place or an installation because only of being in an aircraft flying over, or on a landing place in, the place or installation.

Penalty:  100 penalty units.

58B  Direct journeys between certain resources installations and external places prohibited

             (1)  In this section:

external place does not include East Timor.

             (2)  Subject to subsection (6), where a person travels from an external place to a resources installation in the Joint Petroleum Development Area (whether or not in the course of a longer journey) without entering either Australia or East Timor:

                     (a)  that person; and

                     (b)  the owner of the installation; and

                     (c)  the owner and person in charge of the ship or aircraft on which the person arrives at the installation;

are each guilty of an offence against this section.

             (3)  Subject to subsection (6), where goods are taken from an external place to a resources installation in the Joint Petroleum Development Area (whether or not previously brought to that place from another place) without being taken into either Australia or East Timor:

                     (a)  the owner of the goods at the time of their arrival at the installation; and

                     (b)  the owner of the installation; and

                     (c)  the owner and person in charge of the ship or aircraft on which the goods arrive at the installation;

are each guilty of an offence against this section.

             (4)  Subject to subsection (6), where a person travels from a resources installation in the Joint Petroleum Development Area to an external place (whether or not in the course of a longer journey) without entering either Australia or East Timor:

                     (a)  that person; and

                     (b)  the owner of the installation; and

                     (c)  the owner and person in charge of the ship or aircraft on which the person left the installation;

are each guilty of an offence against this section.

             (5)  Subject to subsection (6), where goods are sent from a resources installation in the Joint Petroleum Development Area to an external place (whether or not the goods are sent on from that place) without being taken into Australia or East Timor:

                     (a)  the person who sends the goods; and

                     (b)  the owner of the installation; and

                     (c)  the owner and person in charge of the ship or aircraft on which the goods leave the installation;

are each guilty of an offence against this section.

          (5A)  Subsections (2), (3), (4) and (5) are offences of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

             (6)  It is a defence to a prosecution for an offence against this section that the journey because of which the offence would have been committed:

                     (a)  was necessary to secure the safety of, or appeared to be the only way of averting a threat to, human life; or

                     (b)  was necessary to secure, or appeared to be the only way of averting a threat to, the safety of a ship at sea, of an aircraft in flight or of a resources installation; or

                     (c)  was authorised in writing by the CEO and was carried out in accordance with the conditions (if any) specified in the authorisation.

             (7)  Subsection (6) is not to be taken to limit by implication any defence that would, apart from that subsection, be available to a person charged with an offence against this section.

             (8)  For the purposes of this section:

                     (a)  a person is not to be taken to travel from or to an external place or an installation only because the person is in an aircraft flying over, or on a landing place in or on, the place or installation; and

                     (b)  goods are not to be taken to have been brought from, or sent to, an external place or an installation only because the goods were in an aircraft that flew over, or was on a landing place in or on, the place or installation.

             (9)  A person who commits an offence against this section is punishable, on conviction, by a fine not exceeding 100 penalty units.

60  Boarding stations

             (1)  The master of every ship from a place outside Australia bound to or calling at any port shall bring his ship to for boarding at a boarding station appointed for that port and shall permit his ship to be boarded.

Penalty:  100 penalty units.

          (1A)  Subsection (1) is an offence of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

             (2)  The pilot of an aircraft from a place outside Australia arriving in Australia shall not suffer the aircraft to land at any other airport until the aircraft has first landed:

                     (a)  at such airport for which a boarding station is appointed as is nearest to the place at which the aircraft entered Australia; or

                     (b)  at such other airport for which a boarding station is appointed as has been approved by the CEO, in writing, as an airport at which that aircraft, or a class of aircraft in which that aircraft is included, may land on arriving in Australia from a place outside Australia.

Penalty:  100 penalty units.

          (2A)  For the purposes of an offence against subsection (2), strict liability applies to the physical element of circumstance of the offence, that an airport for which a boarding station is appointed and at which the aircraft did not first land:

                     (a)  is nearest to the place at which the aircraft entered Australia; or

                     (b)  is one that has been approved by the CEO, in writing, as an airport at which that aircraft, or a class of aircraft in which that aircraft is included, may land on arriving in Australia from a place outside Australia.

Note:          For strict liability, see section 6.1 of the Criminal Code.

             (3)  The pilot of an aircraft engaged on an air service or flight between Australia and a place outside Australia:

                     (a)  shall not suffer the aircraft to land at an airport for which a boarding station is not appointed; and

                     (b)  shall, as soon as practicable after the aircraft lands at an airport, bring the aircraft for boarding to a boarding station appointed for that airport and shall permit the aircraft to be boarded.

Penalty:  100 penalty units.

             (4)  It is a defence to a prosecution for an offence against a provision of subsection (2) or (3) if the person charged proves that he was prevented from complying with the provision by stress of weather or other reasonable cause.

61  Facility for boarding

             (1)  The master of any ship or the pilot of any aircraft permitting his ship or aircraft to be boarded, the master of a resources installation, or the owner of a sea installation, shall, by all reasonable means, facilitate the boarding of the ship, aircraft or installation by a person who is authorized under this Act to board that ship, aircraft or installation.

Penalty:  50 penalty units.

             (2)  Subsection (1) is an offence of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

62  Ships to come quickly to place of unlading

             (1)  When a ship has been brought to at a boarding station and boarded by an officer, the master of the ship shall, subject to any direction given under section 275A, bring the ship to the proper place of mooring or to the proper wharf appointed under subsection 15(2), without touching at any other place, as quickly as it is practicable for him lawfully to do so.

Penalty:  50 penalty units.

             (2)  Subsection (1) is an offence of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

63  Ship or aircraft not to be moved without authority

             (1)  No ship or aircraft after arrival at the proper place of mooring, at the proper wharf appointed under subsection 15(2) or at an airport appointed under subsection 15(1) shall be removed therefrom before the discharge of the cargo intended to be discharged at the port or airport.

Penalty:  50 penalty units.

             (2)  Subsection (1) does not apply if the removal is by authority or by direction of the harbour or aerial authority.

             (3)  Subsection (1) is an offence of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.


 

Division 3The report of the cargo

Subdivision AGeneral reporting requirements

63A  Definitions

                   In this Division:

abbreviated cargo report means an electronic cargo report, in relation to low value cargo of a particular kind, made by a special reporter in relation to cargo of that kind in accordance with the requirements of section 64AB.

applicant means an applicant under Subdivision C for registration, or for renewal of registration, as a special reporter in relation to low value cargo of a particular kind.

application means an application under Subdivision C for registration, or for renewal of registration, as a special reporter in relation to low value cargo of a particular kind.

cargo, in relation to a ship or aircraft, includes any mail carried on the ship or aircraft.

dedicated computer facilities, in relation to a person who is seeking to be registered, or is or has been registered, as a special reporter in relation to low value cargo of a particular kind, means computer facilities of that person that meet the requirements of Subdivision C relating to the making of abbreviated cargo reports in relation to cargo of that kind, and the storage of electronic information concerning individual consignments covered by those reports.

house agreement, in relation to a particular mail-order house and to a particular registered user proposing to handle consignments from that house, means a written agreement between that house and that user that includes provisions:

                     (a)  setting out the arrangements made by the user with the house for the shipment of low value goods consigned by that house and handled by that user; and

                     (b)  providing that all such consignments from that house that are to be handled by that user will be consolidated at a single place of export outside Australia designated or determined in accordance with the agreement; and

                     (c)  providing that the house will transmit electronically to the user full particulars of each such consignment for which an order has been placed including details of the consignment’s transportation to Australia.

low value cargo means:

                     (a)  cargo consigned from a particular mail-order house; or

                     (c)  cargo comprising other goods of a kind prescribed by the regulations;

being cargo in relation to each single consignment of which section 68 does not apply because of paragraph 68(1)(f).

mail, in relation to a ship or aircraft, means:

                     (a)  any goods consigned through the Post Office that are carried on the ship or aircraft; and

                     (b)  any other correspondence carried on the ship or aircraft that is not consigned as cargo and that is not accompanied personal or household effects of a passenger or member of the crew.

Note:          Correspondence covered by paragraph (b) would include, for example, an airline’s inter-office correspondence that is carried on one of the airline’s aircraft and that is not consigned as cargo.

mail-order house means a commercial establishment carrying on business outside Australia that sells goods solely in response to orders placed with it either by mail or electronic means.

notified premises, in relation to a person who is, or has been, a special reporter in relation to low value cargo of a particular kind, means:

                     (a)  the premises or all premises indicated in the application, in accordance with subsection 67EC(3), as places in Australia at which are located:

                              (i)  dedicated computer facilities for the storage of information relating to cargo of that kind; or

                             (ii)  documents relating to such information; and

                     (b)  if a special reporter notifies the CEO under subsection 67EF(2) that, with effect from a particular day, the premises at which all or any of those facilities or documents will be located is to be changed to another place in Australia—with effect from that day, the premises at which all of those facilities and documents will be located.

re-mail item, in relation to a ship or aircraft, means an item of cargo carried on the ship or aircraft, in respect of which all of the following apply:

                     (a)  the item is packaged in an addressed envelope, of paper or other material, whose length plus width does not exceed 80 cm;

                     (b)  the item consists only of paper;

                     (c)  the item and packaging weigh no more than one kilogram;

                     (d)  the item either has no commercial value or is a publication in respect of which the following apply:

                              (i)  the publication is sent from overseas to the addressee as a subscriber to the publication;

                             (ii)  the subscription is made by a direct dealing with the consignor by either the addressee or another person arranging a gift subscription for the addressee;

                            (iii)  the value of the publication does not exceed $250 (or such other amount as is prescribed for the purposes of subparagraph 68(1)(f)(iii));

                     (e)  the item is not mail;

                      (f)  the item is not, or does not contain, goods covered by paragraph (a) or (b) of the definition of prohibited goods in subsection 4(1);

                     (g)  there is no individual document of carriage for the item;

                     (h)  the item was consigned on the ship or aircraft by the consignor, with other items that are covered by paragraphs (a) to (g) of this definition, to different consignees.

re-mail reporter means a person or partnership that is registered under Subdivision E as a re-mail reporter.

special reporter means a person who is registered under Subdivision C as a special reporter in respect of low value cargo of a particular kind.

64  Impending arrival report

             (1)  This section applies to a ship or aircraft in respect of a voyage or flight to Australia from a place outside Australia.

             (2)  If the ship or aircraft is due to arrive at a port or airport in Australia (whether the first port or airport or any subsequent port or airport on the same voyage or flight), the operator must report to Customs, in accordance with this section, the impending arrival of the ship or aircraft.

             (3)  Subject to subsection (4), the report of the impending arrival of the ship or aircraft may be made by document or electronically.

             (4)  If the operator is required to report to Customs under section 64AAB, or to make a cargo report, in respect of the voyage or flight, the report of the impending arrival of the ship or aircraft must be made electronically.

             (5)  A report of the impending arrival of a ship must be made:

                     (a)  not earlier than 10 days before the time stated in the report to be the estimated time of arrival of the ship; and

                     (b)  not later than:

                              (i)  the start of the prescribed period before its estimated time of arrival; or

                             (ii)  if the journey is of a kind described in regulations made for the purposes of this subparagraph—the start of the shorter period specified in those regulations before its estimated time of arrival.

             (6)  Regulations made for the purposes of paragraph (5)(b) may prescribe matters of a transitional nature (including prescribing any saving or application provisions) arising out of the making of regulations for those purposes.

             (7)  A report of the impending arrival of an aircraft must be made:

                     (a)  not earlier than 10 days before the time stated in the report to be the estimated time of arrival of the aircraft; and

                     (b)  not later than the prescribed period before that time.

             (8)  For the purposes of paragraph (7)(b), the prescribed period before the estimated time of arrival of an aircraft is:

                     (a)  if the flight from the last airport is likely to take not less than 3 hours—3 hours or such other period as is prescribed by the regulations; or

                     (b)  if the flight from the last airport is likely to take less than 3 hours:

                              (i)  one hour or such other period as is prescribed by the regulations; or

                             (ii)  if the flight is of a kind described in regulations made for the purposes of this subparagraph—such shorter period as is specified in those regulations.

             (9)  A documentary report must:

                     (a)  be in writing; and

                     (b)  be in an approved form; and

                     (c)  be communicated to Customs by sending or giving it to an officer doing duty in relation to the reporting of ships or aircraft at the port or airport at which the ship or aircraft is expected to arrive; and

                     (d)  contain such information as is required by the form; and

                     (e)  be signed in a manner specified in the form.

           (10)  An electronic report must communicate such information as is set out in an approved statement.

           (11)  The CEO may approve different forms for documentary reports, and different statements for electronic reports, to be made under subsections (9) and (10) in different circumstances, by different kinds of operators of ships or aircraft or in respect of different kinds of ships or aircraft.

           (12)  An operator of a ship or aircraft who intentionally contravenes this section commits an offence punishable, on conviction, by a penalty not exceeding 120 penalty units.

           (13)  An operator of a ship or aircraft who contravenes this section commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

           (14)  An offence against subsection (13) is an offence of strict liability.

64AA  Arrival report

             (1)  This section applies to a ship or aircraft in respect of a voyage or flight to Australia from a place outside Australia.

             (2)  When the ship or aircraft has arrived at a port or airport in Australia (whether the first port or airport or any subsequent port or airport on the same voyage or flight), the operator must report to Customs, in accordance with this section, particulars of the arrival of the ship or aircraft and the time of arrival.

             (3)  The report must be made:

                     (a)  in the case of a ship—before:

                              (i)  the end of 24 hours (disregarding any period that occurs on a Sunday or holiday) after the ship’s arrival; or

                             (ii)  the issue of a Certificate of Clearance in respect of the ship and the port;

                            whichever first happens; or

                     (b)  in the case of an aircraft—before:

                              (i)  the end of 3 hours after the aircraft’s arrival; or

                             (ii)  the issue of a Certificate of Clearance in respect of the aircraft and the airport;

                            whichever first happens.

             (4)  Subject to subsection (5), the report of the arrival of the ship or aircraft may be made by document or electronically.

             (5)  If the operator is required to report to Customs under section 64AAB, or to make a cargo report, in respect of the voyage or flight, the report of the arrival of the ship or aircraft must be made electronically.

             (6)  A documentary report must:

                     (a)  be in writing; and

                     (b)  be in an approved form; and

                     (c)  be communicated to Customs by sending or giving it to an officer doing duty in relation to the reporting of ships or aircraft at the port or airport of arrival; and

                     (d)  contain such information as is required by the form; and

                     (e)  be signed in a manner specified in the form.

             (7)  An electronic report must communicate such information as is set out in an approved statement.

             (8)  The CEO may approve different forms for documentary reports, and different statements for electronic reports, to be made under subsections (6) and (7) in different circumstances, by different kinds of operators of ships or aircraft or in respect of different kinds of ships or aircraft.

             (9)  An operator of a ship or aircraft who intentionally contravenes this section commits an offence punishable, on conviction, by a penalty not exceeding 120 penalty units.

           (10)  An operator of a ship or aircraft who contravenes this section commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

           (11)  An offence against subsection (10) is an offence of strict liability.

64AAA  Report of stores and prohibited goods

             (1)  This section applies to a ship or aircraft in respect of a voyage or flight to Australia from a place outside Australia.

             (2)  When the ship or aircraft has arrived at a port or airport in Australia (whether the first port or airport or any subsequent port or airport on the same voyage or flight), the operator must report to Customs, in accordance with this section, particulars of the ship’s stores or aircraft’s stores and of any prohibited goods contained in those stores at the time of arrival.

             (3)  The report must be made:

                     (a)  in the case of a ship—before:

                              (i)  the end of 24 hours (disregarding any period that occurs on a Sunday or holiday) after the ship’s arrival; or

                             (ii)  the issue of a Certificate of Clearance in respect of the ship and the port;

                            whichever first happens; or

                     (b)  in the case of an aircraft—before:

                              (i)  the end of 3 hours after the aircraft’s arrival; or

                             (ii)  the issue of a Certificate of Clearance in respect of the aircraft and the airport;

                            whichever first happens.

             (4)  The report may be made by document or electronically.

             (5)  A documentary report must:

                     (a)  be in writing; and

                     (b)  be in an approved form; and

                     (c)  be communicated to Customs by sending or giving it to an officer doing duty in relation to the reporting of ships or aircraft at the port or airport of arrival; and

                     (d)  contain such information as is required by the form; and

                     (e)  be signed in a manner specified in the form.

             (6)  An electronic report must communicate such information as is set out in an approved statement.

             (7)  The CEO may approve different forms for documentary reports, and different statements for electronic reports, to be made under subsections (5) and (6) in different circumstances, by different kinds of operators of ships or aircraft or in respect of different kinds of ships or aircraft.

             (8)  An operator of a ship or aircraft who intentionally contravenes this section commits an offence punishable, on conviction, by a penalty not exceeding 120 penalty units.

           (11)  In this section:

aircraft’s stores and ship’s stores have the meanings given by section 130C.

64AAB  Notifying Customs of particulars of cargo reporters

             (1)  This section applies to a ship or aircraft in respect of a voyage or flight to Australia from a place outside Australia.

             (2)  A cargo reporter who has entered into an agreement or arrangement with another cargo reporter under which cargo for whose carriage the other cargo reporter is responsible is to be carried on the ship or aircraft during the voyage or flight must report to Customs, in accordance with this section, particulars of the other cargo reporter.

             (3)  A report must be made electronically and must communicate such information as is set out in an approved statement.

             (4)  A report must be made before the latest time by which a cargo report may be made.

             (5)  The CEO may approve different statements for reports to be made under this section in different circumstances or by different kinds of cargo reporters.

             (6)  A cargo reporter who intentionally contravenes this section commits an offence punishable, on conviction, by a penalty not exceeding 120 penalty units.

             (7)  A cargo reporter who contravenes this section commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

             (8)  An offence against subsection (7) is an offence of strict liability.

64AAC  Report to Customs of persons engaged to unload cargo

             (1)  This section applies to a ship or aircraft in respect of a voyage or flight to Australia from a place outside Australia.

             (2)  The operator must report to Customs, in accordance with this section, particulars of:

                     (a)  in the case of a ship—the stevedore with whom the operator has entered into a contract for the unloading of the cargo from the ship at a place in Australia; or

                     (b)  in the case of an aircraft—the depot operator who will first receive the cargo after it has been unloaded from the aircraft at a place in Australia.

             (3)  A report must be made electronically and must communicate such information as is set out in an approved statement.

             (4)  A report must be made during the period within which a report under section 64 of the impending arrival of the ship or aircraft is required to be made.

             (5)  The CEO may approve different statements for electronic reports to be made under this section in different circumstances, by different kinds of operators of ships or aircraft or in respect of different kinds of ships or aircraft.

             (6)  An operator of a ship or aircraft who contravenes this section commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

             (7)  An offence against subsection (6) is an offence of strict liability.

64AB  Cargo reports

             (1)  This section applies to a ship or aircraft in respect of a voyage or flight to Australia from a place outside Australia.

             (2)  If the ship or aircraft is due to arrive at its first port or airport in Australia since it last departed from a port or airport outside Australia, each cargo reporter must report to Customs, in accordance with this section, particulars of all goods:

                     (a)  that the cargo reporter has arranged to be carried on the ship or aircraft on the voyage or flight; and

                     (b)  that are intended to be unloaded from the ship or aircraft at a port or airport in Australia (whether the first port or airport or any subsequent port or airport on the same voyage or flight); and

                     (c)  that are not:

                              (i)  accompanied personal or household effects of a passenger or member of the crew; or

                             (ii)  ship’s stores or aircraft’s stores.

          (2A)  If the ship or aircraft is due to arrive at its first port, or airport, in Australia since it last called at a port, or departed from an airport, outside Australia, each cargo reporter must report to Customs, in accordance with this section, particulars of all goods that the cargo reporter has arranged to be carried on the ship or aircraft and that are intended to be kept on board the ship or aircraft for shipment on to a place outside Australia, other than:

                     (a)  goods that are accompanied personal or household effects of a passenger or member of the crew; or

                     (b)  ship’s stores or aircraft’s stores.

             (3)  A cargo report that is made by a person during the general moratorium period, or is made by a person during a further moratorium period that has been granted to the person, may be a documentary report or an electronic report.

             (4)  A cargo report to which subsection (3) does not apply must be an electronic report.

          (4A)  A documentary cargo report must:

                     (a)  be in writing; and

                     (b)  be in an approved form; and

                     (c)  be communicated to Customs by sending or giving it to an officer doing duty in relation to the reporting of ships or aircraft at the port or airport at which the ship or aircraft is expected to arrive; and

                     (d)  contain such information as is required by the form; and

                     (e)  be signed in a manner specified in the form.

          (4B)  An electronic cargo report must communicate such information as is set out in an approved statement.

             (5)  If the information required by an approved form to be contained in a documentary cargo report, or required by an approved statement to be communicated electronically, refers to particulars of the consignor or consignee of goods:

                     (a)  in the case of a report under subsection (2)—the reference in the form or statement to the consignor of goods is a reference to a supplier of goods who is located outside Australia and:

                              (i)  initiates the sending of goods to a person in Australia; or

                             (ii)  complies with a request from a person in Australia to send goods to the person; and

                    (aa)  in the case of a report under subsection (2A)—the reference in the form or statement to the consignor of goods is a reference to a supplier of goods who is located outside Australia and:

                              (i)  initiates the sending of goods to a person in a place outside Australia; or

                             (ii)  complies with a request from a person in a place outside Australia to send goods to the person; and

                     (b)  in any case—the reference in the form or statement to the consignee of goods is a reference to the person who is the ultimate recipient of goods that have been sent from outside Australia, whether or not the person ordered or paid for the goods.

             (6)  The CEO may approve different forms or statements for the cargo reports to be made in different circumstances or by different kinds of cargo reporters.

             (7)  The form or statement approved for a report by a special reporter in relation to low value cargo of a particular kind must not require the special reporter to include information relating to cargo of that kind at a level of specificity below the level of a submaster air waybill or an ocean bill of lading, as the case requires.

          (7A)  The form or statement approved for a report by a re-mail reporter in relation to re-mail items must not require the reporter to include information relating to re-mail items at a level of specificity below the level of a submaster air waybill or an ocean bill of lading, as the case requires.

Note:          This means that a re-mail reporter using the approved form or statement does not have to give information about individual re-mail items.

          (7B)  However, a re-mail reporter must not use that approved form or statement for a re-mail item for which the reporter has information below that level of specificity.

Note:          A re-mail reporter who does not use the approved form or statement for re-mail items must provide information about individual re-mail items in a cargo report.

             (8)  A cargo report is to be made not later than:

                     (a)  if the cargo is carried on a ship:

                              (i)  the start of the prescribed period; or

                             (ii)  if the journey from the last port is of a kind described in regulations made for the purposes of this subparagraph—the start of the shorter period that is specified in those regulations;

                            before the estimated time of arrival of the ship at the first port in Australia since it last departed from a port outside Australia; or

                     (b)  if the cargo is carried on an aircraft:

                              (i)  2 hours or such other period as is prescribed by the regulations; or

                             (ii)  if the flight from the last airport is of a kind described in regulations made for the purposes of this subparagraph—such shorter period as is specified in those regulations;

                            before the estimated time of arrival specified in the report under section 64 of the impending arrival of the aircraft at the first airport in Australia since it last departed from an airport outside Australia.

          (8A)  Regulations made for the purposes of paragraph (8)(a) may prescribe matters of a transitional nature (including prescribing any saving or application provisions) arising out of the making of regulations for those purposes.

             (9)  A cargo reporter who intentionally contravenes this section commits an offence punishable, on conviction, by a penalty not exceeding 120 penalty units.

           (10)  A cargo reporter who contravenes this section commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

           (11)  An offence against subsection (10) is an offence of strict liability.

           (12)  If:

                     (a)  a cargo reporter who is required to make a cargo report in respect of particular goods commits an offence against this section because the report is not made before the time by which it was required by subsection (8) to be made; and

                     (b)  that time occurs before the end of the general moratorium period or, if a further moratorium period is granted to the cargo reporter, before the end of the further moratorium period;

the cargo reporter is not liable to be prosecuted for the offence and an infringement notice cannot be served on the cargo reporter under Division 5 of Part XIII for the offence.

           (13)  The general moratorium period is the period of 6 months beginning on the date of commencement of this section.

           (14)  If:

                     (a)  a cargo reporter applies to the CEO for the grant to the cargo reporter of a further moratorium period to have effect at the end of the general moratorium period; and

                     (b)  the CEO is satisfied that the cargo reporter has, within the general moratorium period, made reasonable progress in:

                              (i)  installing the facilities required for the making of electronic cargo reports; or

                             (ii)  in putting in place business practices or entering into business arrangements to enable the making of electronic cargo reports;

the CEO may grant to the cargo reporter a further moratorium period of not more than 18 months beginning at the end of the general moratorium period.

           (15)  Nothing in this section affects the operation of Subdivision C.

           (16)  In this section:

aircraft’s stores and ship’s stores have the meanings given by section 130C.

64ABAA  Outturn reports

             (1)  When cargo is unloaded from an aircraft at an airport, the depot operator whose particulars have been communicated to Customs by the operator of the aircraft under section 64AAC must communicate electronically to Customs an outturn report in respect of the cargo.

             (2)  When a container is unloaded from a ship at a port, the stevedore whose particulars have been communicated to Customs by the operator of the ship under section 64AAC must communicate electronically to Customs an outturn report in respect of the container.

             (3)  When cargo that is not in a container is unloaded from a ship, the stevedore whose particulars have been communicated to Customs by the operator of the ship under section 64AAC must communicate electronically to Customs an outturn report in respect of the cargo.

             (4)  When cargo unloaded from an aircraft or ship has been moved, under a permission given under section 71E, to a Customs place other than a warehouse, the person in charge of the Customs place must communicate electronically to Customs an outturn report in respect of the cargo.

             (5)  An outturn report must:

                     (a)  if it is made under subsection (1), (3) or (4):

                              (i)  specify any goods included in the cargo report that have not been unloaded or, if there are no such goods, contain a statement to that effect; and

                             (ii)  specify any goods not included in the cargo report that have been unloaded or, if there are no such goods, contain a statement to that effect; and

                     (b)  if it is made under subsection (2)—set out a list of the containers that have been unloaded; and

                     (c)  in any case:

                              (i)  be in accordance with an approved statement; and

                             (ii)  state any times required by section 64ABAB; and

                            (iii)  be made within the period or at the time required by that section.

             (6)  The CEO may approve different statements for the outturn reports to be made by stevedores, depot operators, or persons in charge of Customs places.

             (7)  The CEO or an officer may disclose a cargo report to a stevedore, a depot operator or a person in charge of a Customs place (other than a warehouse) for the purpose of enabling the stevedore, operator or person to communicate to Customs an outturn report in respect of the cargo.

             (8)  A person who intentionally contravenes this section commits an offence punishable, on conviction, by a penalty not exceeding 120 penalty units.

             (9)  A person who contravenes this section commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

           (10)  An offence against subsection (9) is an offence of strict liability.

           (11)  In this section:

Customs place has the meaning given by subsection 183UA(1).

64ABAB  When outturn report is to be communicated to Customs

             (1)  In the case of cargo unloaded from an aircraft at an airport and received into a depot, the depot operator must communicate the outturn report to Customs within 24 hours, or such other period as is prescribed by the regulations, after the time of arrival of the aircraft as stated in the report under section 64AA.

             (2)  Subsections (2A), (2B), (2C), (2D) and (2E) of this section apply to outturn reports a stevedore must communicate under subsection 64ABAA(2) because of the unloading of one or more containers from a ship at a port.

          (2A)  The stevedore must communicate a report at the end of each period:

                     (a)  that starts at a time described in subsection (2B); and

                     (b)  that is 3 hours long; and

                     (c)  during which a container is unloaded.

          (2B)  A period starts:

                     (a)  at the time the first container is unloaded; or

                     (b)  immediately after the end of the most recent period covered by subsection (2A); or

                     (c)  at the first time a container is unloaded after the end of the most recent period covered by subsection (2A), if a container has not been unloaded in the 3 hours starting at the end of the most recent period covered by that subsection.

          (2C)  The first report must state the time the first container is unloaded.

          (2D)  The last report must state the time when the unloading of the containers was completed.

           (2E)  If the stevedore communicates a report that:

                     (a)  covers the unloading of a container that, because of a decision not to unload any more containers that was made after the communication, completes the unloading of the containers; and

                     (b)  does not state the time when the unloading of the containers was completed;

the stevedore must communicate another report that states that the unloading of the containers has been completed. The stevedore must do so within 3 hours of the decision being made.

           (2F)  If the regulations prescribe a period other than 3 hours, subsections (2A), (2B) and (2E) have effect as if they referred to the period prescribed instead of 3 hours.

             (3)  In the case of cargo (not in containers) unloaded from a ship at a wharf, the stevedore must communicate the outturn report to Customs within 5 days, or such other period as is prescribed by the regulations, after the day on which the unloading of the cargo from the ship was completed. The outturn report must state the time when the unloading of the cargo was completed.

             (4)  In the case of cargo unloaded from a ship or aircraft and moved, under a permission given under section 71E, to a Customs place (as defined in subsection 183UA(1)) other than a warehouse, the person in charge of the Customs place must communicate the outturn report to Customs:

                     (a)  if the cargo is in a container:

                              (i)  if the container is not unpacked at that place—within 24 hours (or such longer period as is prescribed by the regulations) after the person in charge of that place recorded the receipt of the container at that place; or

                             (ii)  if the container is unpacked at that place—within 24 hours, or such other period as is prescribed by the regulations, after it was unpacked; or

                     (b)  if the cargo is not in a container—not later than:

                              (i)  the day after the day on which the person in charge of that place recorded a receipt of the cargo at that place; or

                             (ii)  if a later time is prescribed by the regulations—that later time.

If the cargo is in a container that is unpacked at the Customs place, the outturn report must state the time when the unpacking of the cargo was completed.

64ABAC  Explanation of shortlanded or surplus cargo

             (1)  If an outturn report specifies:

                     (a)  any goods included in the cargo report that have not been unloaded; or

                     (b)  any goods not included in the cargo report that have been unloaded;

the officer may require the cargo reporter who made the cargo report in relation to the goods to explain why the goods were not unloaded or were not included in the cargo report, as the case may be.

             (2)  If a cargo reporter in respect of whom a requirement is made under subsection (1) fails to comply with the requirement, the cargo reporter commits a offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

64ACA  Passenger reports

Obligation to report on passengers

             (1)  The operator of a ship or aircraft that is due to arrive, from a place outside Australia, at a port or airport in Australia (whether it is the first or any subsequent port or airport of the voyage or flight) must report to Customs on the passengers who will be on board the ship or aircraft at the time of its arrival at the port or airport.

Note 1:       This obligation (and the obligation in subsection (11)) must be complied with even if the information concerned is personal information (as defined in the Privacy Act 1988).

Note 2:       See also section 64ACC, which deals with what happens if information has already been reported to the Migration Department.

Note 3:       Section 64ACD contains an offence for failure to comply with this subsection.

How report is to be given—certain operators to use an approved electronic system

             (2)  If one of the following paragraphs applies, the operator must give the report by the electronic system approved for the operator for the purposes of this subsection:

                     (a)  the ship is on a voyage for transporting persons:

                              (i)  that is provided for a fee payable by those using it; and

                             (ii)  the operator of which is prescribed by the regulations;

                            and the CEO has, in writing, approved an electronic system for the operator for the purposes of this subsection;

                     (b)  the aircraft is on a flight that is provided as part of an airline service:

                              (i)  that is provided for a fee payable by those using it; and

                             (ii)  that is provided in accordance with fixed schedules to or from fixed terminals over specific routes; and

                            (iii)  that is available to the general public on a regular basis;

                            and the CEO has, in writing, approved an electronic system for the operator for the purposes of this subsection.

Note 1:       An instrument approving an electronic system can be varied or revoked under subsection 33(3) of the Acts Interpretation Act 1901.

Note 2:       An instrument approving an electronic system, or a variation or revocation of such an instrument, is a disallowable instrument—see subsection (10).

             (3)  However, if the approved electronic system is not working, then the operator must give the report as if subsection (4) applied.

How report to is be given—other operators

             (4)  The operator of any other ship or aircraft may give the report by document or electronically.

             (5)  If the report relates to a ship, it must be given not later than:

                     (a)  the start of the prescribed period before its estimated time of arrival; or

                     (b)  if the journey is of a kind described in regulations made for the purposes of this paragraph—the start of the shorter period before its estimated time of arrival that is specified in those regulations.

          (5A)  Regulations made for the purposes of subsection (5) may prescribe matters of a transitional nature (including prescribing any saving or application provisions) arising out of the making of regulations for those purposes.

Deadline for giving report—aircraft

             (6)  If the report relates to an aircraft, it must be given not later than:

                     (a)  if the flight from the last airport outside Australia is likely to take not less than 3 hours—3 hours; or

                     (b)  if the flight from the last airport outside Australia is likely to take less than 3 hours—one hour;

before the time stated in the report made under section 64 to be the estimated time of arrival of the aircraft.

Other requirements for documentary reports

             (7)  If the report is given by document, it must:

                     (a)  be in writing; and

                     (b)  be in an approved form; and

                     (c)  contain such information as is required by the form; and

                     (d)  be signed in a manner specified in the form; and

                     (e)  be communicated to Customs by sending or giving it to an officer doing duty in relation to the reporting of ships or aircraft at the port or airport at which the ship or aircraft is expected to arrive.

Other requirements for electronic reports

             (8)  If the report is given electronically (whether or not by an electronic system approved for the purposes of subsection (2)), it must communicate such information as is set out in an approved statement.

Different forms and statements for different circumstances etc.

             (9)  The CEO may approve different forms for documentary reports, and different statements for electronic reports, to be made under subsections (7) and (8) in different circumstances, by different kinds of operators of ships or aircraft or in respect of different kinds of ships or aircraft.

Approvals of electronic systems for the purposes of subsection (2) are disallowable instruments

           (10)  An instrument of approval of an electronic system for the purposes of subsection (2), or a variation or revocation of such an instrument, is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.

Obligation to pass information on to Migration Department

           (11)  As soon as practicable after information is reported under this section, Customs must provide the information to the Department administered by the Minister who administers the Migration Act 1958.

Purpose for which information obtained

           (12)  Information obtained by Customs:

                     (a)  under this section; or

                     (b)  under subsection 245L(6) of the Migration Act 1958;

is taken to be obtained by Customs for the purposes of the administration of this Act, the Migration Act 1958, and any other law of the Commonwealth prescribed by regulations for the purposes of this subsection.

64ACB  Crew reports

Obligation to report on crew

             (1)  The operator of a ship or aircraft that is due to arrive, from a place outside Australia, at a port or airport in Australia (whether it is the first or any subsequent port or airport of the voyage or flight) must, in accordance with this section, report to Customs on the crew who will be on board the ship or aircraft at the time of its arrival at the port or airport.

Note 1:       This obligation (and the obligation in subsection (8)) must be complied with even if the information concerned is personal information (as defined in the Privacy Act 1988).

Note 2:       See also section 64ACC, which deals with what happens if information has already been reported to the Migration Department.

Note 3:       Section 64ACD contains an offence for failure to comply with this subsection.

How report is to be given

             (2)  The operator may give the report by document or electronically.

Deadline for giving report

             (3)  The report must be made during the period within which a report under section 64 of the impending arrival of the ship or aircraft is required to be made.

             (4)  However, a report in respect of an aircraft must not be made before the date of departure of the aircraft from the last airport outside Australia.

Other requirements for documentary reports

             (5)  If the report is given by document, it must:

                     (a)  be in writing; and

                     (b)  be in an approved form; and

                     (c)  contain such information as is required by the form; and

                     (d)  be signed in a manner specified in the form; and

                     (e)  be communicated to Customs by sending or giving it to an officer doing duty in relation to the reporting of ships or aircraft at the port or airport at which the ship or aircraft is expected to arrive.

Other requirements for electronic reports

             (6)  If the report is given electronically, it must communicate such information as is set out in an approved statement.

Different forms and statements for different circumstances etc.

             (7)  The CEO may approve different forms for documentary reports, and different statements for electronic reports, to be made under subsections (5) and (6) in different circumstances, by different kinds of operators of ships or aircraft or in respect of different kinds of ships or aircraft.

Obligation to pass information on to Migration Department

             (8)  As soon as practicable after information is reported under this section, the Australian Customs Service must provide the information to the Department administered by the Minister who administers the Migration Act 1958.

Purpose for which information obtained

             (9)  Information obtained by Customs:

                     (a)  under this section; or

                     (b)  under subsection 245L(6) of the Migration Act 1958;

is taken to be obtained by Customs for the purposes of the administration of this Act, the Migration Act 1958, and any other law of the Commonwealth prescribed by regulations for the purposes of this subsection.

64ACC  Information does not have to be reported if it has already been reported to the Migration Department

             (1)  If:

                     (a)  both:

                              (i)  section 64ACA or 64ACB of this Act; and

                             (ii)  section 245L of the Migration Act 1958;

                            require the same piece of information in relation to particular passengers or crew on a particular voyage or flight to be reported; and

                     (b)  the operator has reported that piece of information in relation to those passengers or crew in accordance with that section of the Migration Act 1958;

the operator is then taken not to be required by section 64ACA or 64ACB of this Act (as the case requires) to report the same piece of information in relation to those passengers or crew.

Note:          This may mean that no report at all is required under this Act.

             (2)  However, subsection (1) only applies if the report under the Migration Act 1958 relates to the arrival of the ship or aircraft at the same port or airport for which this Act requires a report.

Note:          So, for example, if a report under the Migration Act 1958 is given for a ship’s or aircraft’s arrival in an external Territory that is not part of Australia for the purposes of this Act, subsection (1) does not apply and a complete report under this Act is required (even if some of the same passengers or crew are still on board).

64ACD  Offence for failure to comply

             (1)  An operator of a ship or aircraft who intentionally contravenes section 64ACA or 64ACB commits an offence punishable, on conviction, by a penalty not exceeding 120 penalty units.

             (2)  An operator of a ship or aircraft who contravenes section 64ACA or 64ACB commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

             (3)  An offence against subsection (2) is an offence of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

64ACE  Communication of reports

             (1)  For the purposes of this Act, a documentary report that is sent or given to Customs in accordance with section 64, 64AA, 64AAA, 64AB, 64ACA or 64ACB may be sent or given in any prescribed manner and, when so sent or given, is taken to have been communicated to Customs when it is received by Customs.

             (2)  For the purposes of this Act, a report that is sent electronically to Customs under section 64, 64AA, 64AAA, 64AAB, 64AAC, 64AB, 64ABAA, 64ACA or 64ACB is taken to have been communicated to Customs when an acknowledgment of the report is sent to the person identified in the report as the person sending it.

64ADAA  Requirements for communicating to Customs electronically

                   A communication that is required or permitted by this Subdivision to be made to Customs electronically must:

                     (a)  be signed by the person who makes it (see paragraph 126DA(1)(c)); and

                     (b)  otherwise meet the information technology requirements determined under section 126DA.

64ADA  Disclosure of cargo reports to port authorities

             (1)  The CEO or an officer may disclose a cargo report to a port authority for the purpose of enabling the authority to collect statistics or compute liability for wharfage charges.

             (2)  A person to whom information is disclosed under subsection (1) must not:

                     (a)  use the information for any purpose other than the purpose for which the information was disclosed; or

                     (b)  disclose the information to any person except to the extent necessary for that purpose.

Penalty:  Imprisonment for 2 years.

             (3)  A reference in this section to disclosure of information includes a reference to disclosure by way of the provision of electronic access to the information.

64AE  Obligation to answer questions and produce documents

             (1)  The operator of a ship or aircraft to whom section 64, 64AA, 64AAA, 64AC, 64ACA or 64ACB applies must:

                     (a)  answer questions asked by a Collector relating to the ship or aircraft or its cargo, crew, passengers, stores or voyage; and

                     (b)  produce documents requested by the Collector relating to a matter referred to in paragraph (a), if the documents are in his or her possession or control at the time of the request.

Penalty:  5 penalty units.

          (1A)  Subsection (1) is an offence of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

             (2)  Each cargo reporter to whom section 64AB applies must:

                     (a)  answer questions asked by a Collector relating to the goods he or she has arranged to be carried on the relevant ship or aircraft; and

                     (b)  produce documents requested by the Collector relating to such goods, if the documents are in his or her possession or control at the time of the request.

Penalty:  5 penalty units.

          (2A)  Subsection (2) is an offence of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

             (3)  It is a defence to a prosecution for an offence against subsection (1) or (2) if the person charged had a reasonable excuse for:

                     (a)  refusing or failing to answer questions asked by a Collector; or

                     (b)  refusing or failing to produce documents when so requested by a Collector.

64AF  Obligation to provide access to passenger information

             (1)  An operator of an international passenger air service commits an offence if:

                     (a)  the operator receives a request from the CEO to allow authorised officers ongoing access to the operator’s passenger information in a particular manner and form; and

                     (b)  the operator fails to provide that access in that manner and form.

Note 1:       For operator, international passenger air service and passenger information, see subsection (6).

Note 2:       The obligation to provide access must be complied with even if the information concerned is personal information (as defined in the Privacy Act 1988).

Penalty:  50 penalty units.

             (2)  An operator of an international passenger air service does not commit an offence against subsection (1) at a particular time if, at that time, the operator cannot itself access the operator’s passenger information.

Note 1:       For example, the operator cannot access the operator’s passenger information if the operator’s computer system is not working.

Note 2:       A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code).

             (3)  An operator of an international passenger air service commits an offence if the operator fails to provide an authorised officer to whom the operator is required to allow access in accordance with subsection (1) with all reasonable facilities, and assistance, necessary to obtain information by means of that access and to understand information obtained.

Penalty:  50 penalty units.

             (4)  An operator of an international passenger air service does not commit an offence against subsection (3) if the operator had a reasonable excuse for failing to provide the facilities and assistance in accordance with that subsection.

Note:          A defendant bears an evidential burden in relation to the matter in subsection (4) (see subsection 13.3(3) of the Criminal Code).

             (5)  An authorised officer must only access an operator’s passenger information for the purposes of performing his or her functions in accordance with:

                     (a)  this Act; or

                     (b)  a law of the Commonwealth prescribed by regulations for the purposes of this paragraph.

             (6)  In this section:

Australian international flight means a flight:

                     (a)  from a place within Australia to a place outside Australia; or

                     (b)  from a place outside Australia to a place within Australia.

international passenger air service means a service of providing air transportation of people:

                     (a)  by means of Australian international flights (whether or not the operator also operates domestic flights or other international flights); and

                     (b)  for a fee payable by people using the service; and

                     (c)  in accordance with fixed schedules to or from fixed terminals over specific routes; and

                     (d)  that is available to the general public on a regular basis.

operator, in relation to an international passenger air service, means a person who conducts, or offers to conduct, the service.

passenger information, in relation to an operator of an international passenger air service, means any information the operator of the service keeps electronically relating to:

                     (a)  flights scheduled by the operator (including information about schedules, departure and arrival terminals, and routes); and

                     (b)  payments by people of fees relating to flights scheduled by the operator; and

                     (c)  people taking, or proposing to take, flights scheduled by the operator; and

                     (d)  passenger check-in, and seating, relating to flights scheduled by the operator; and

                     (e)  numbers of passengers taking, or proposing to take, flights scheduled by the operator; and

                      (f)  baggage, cargo or anything else carried, or proposed to be carried, on flights scheduled by the operator and the tracking and handling of those things; and

                     (g)  itineraries (including any information about things other than flights scheduled by the operator) for people taking, or proposing to take, flights scheduled by the operator.

Note:          The flights referred to are any flights scheduled by the operator (not just Australian international flights).

64A  Ships or aircraft arriving at certain places

             (1)  The master of a relevant ship or the pilot of a relevant aircraft shall, if required to do so by a Collector, make a report within such time as is specified by the Collector and in such form as is specified by the Collector, of the ship or aircraft and of the cargo of the ship or aircraft.

Penalty:  20 penalty units.

             (2)  The master of a relevant ship or the pilot of a relevant aircraft shall, if required to do so by a Collector, answer questions relating to the ship or aircraft, to its cargo, crew, passengers or stores or to its voyage or flight.

Penalty:  10 penalty units.

             (3)  The master of a relevant ship or the pilot of a relevant aircraft shall, if required to do so by a Collector, produce documents relating to the matters referred to in subsection (2).

Penalty:  10 penalty units.

          (3A)  Subsections (1), (2) and (3) are offences of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

             (4)  In this section:

relevant aircraft means an aircraft that arrives from parts beyond the seas at a place other than an airport in pursuance of permission granted under section 58.

relevant ship means a ship that arrives from parts beyond the seas at a place other than a port in pursuance of permission granted under section 58.

65  Master or pilot of wrecked ship or aircraft to report

             (1)  When any ship is lost or wrecked upon the coast the master or owner shall without any unnecessary delay make report of the ship and cargo by delivering to the Collector a Manifest so far as it may be possible for him to do so at the Customs house nearest to the place where the ship was lost or wrecked or at the chief Customs house of the State where the ship was lost or wrecked.

Penalty:  50 penalty units.

             (2)  When any aircraft arriving from parts beyond the seas is lost or wrecked at any place within Australia, the pilot or owner shall, without any unnecessary delay, make report of the aircraft and cargo by delivering to the Collector a Manifest, as far as it may be possible for him to do so, at the Customs House nearest to the place where the aircraft was lost or wrecked.

Penalty:  50 penalty units.

             (3)  Subsections (1) and (2) are offences of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

66  Goods derelict to be delivered to officer

                   Whoever has any dutiable goods derelict flotsam jetsam lagan or wreck in his possession shall deliver the same to an officer without unnecessary delay.

Penalty:  20 penalty units.

67  Interference with derelict goods

             (1)  No person shall unnecessarily move alter or interfere with any goods derelict flotsam jetsam lagan or wreck.

Penalty:  20 penalty units.

             (2)  Subsection (1) does not apply to a person who moves, alters or interferes with the goods by authority.

Note:          For by authority, see subsection 4(1).

Subdivision CThe registration, rights and obligations of special reporters

67EA  Special reporters

                   For the purposes of section 64AB of this Act, a person or a partnership may, in accordance with this Subdivision, become a special reporter in relation to low value cargo of a particular kind.

67EB  Requirements for registration as a special reporter

             (1)  The CEO must not register a person as a special reporter if:

                     (b)  the applicant does not satisfy Customs as mentioned in subsection (2) in relation to low value cargo of that kind; or

                     (c)  if the applicant is applying to be registered in respect of low value cargo consigned from a particular mail-order house—the applicant is not a party to a house agreement with that mail-order house in force at all times during the 3 consecutive months before the making of the application; or

                     (d)  the applicant does not have dedicated computer facilities having such specifications as are determined, in writing, by the CEO for the purpose of this paragraph, in relation to low value cargo generally, including, in particular, specifications to ensure that the information maintained by the applicant in those facilities will not be able to be accessed or altered by unauthorised persons; or

                     (e)  in the CEO’s opinion:

                              (i)  if the applicant is a natural person—the applicant is not a fit and proper person to be registered as a special reporter; or

                             (ii)  if the applicant is a partnership—any of the partners is not a fit and proper person to be a member of a partnership registered as a special reporter; or

                            (iii)  if the applicant is a company—any director, officer or shareholder of a company who would participate in the management of the affairs of the company is not a fit and proper person so to participate; or

                            (iv)  an employee of the applicant who would participate in the management of the applicant’s dedicated computer facilities is not a fit and proper person so to participate; or

                             (v)  if the applicant is a company—the company is not a fit and proper company to be registered as a special reporter.

             (2)  An applicant for registration as a special reporter in relation to low value cargo of a particular kind is taken to comply with this subsection if, and only if, the applicant satisfies Customs that:

                     (a)  in a case of low value cargo consigned from a particular mail-order house to consignees in Australia—the applicant is likely to make cargo reports covering at least 1,000 such consignments per month from the mail-order house during the period of registration; or

                     (b)  in a case of low value cargo of another prescribed kind consigned from a place outside Australia to a consignee in Australia—the applicant is likely to make cargo reports covering a number of consignments per month of that kind that is not less than the number specified in the regulations.

             (3)  The CEO must, in deciding whether a person is a fit and proper person for the purposes of subparagraph (1)(e)(i), (ii), (iii) or (iv) have regard to:

                     (a)  any conviction of the person of an offence against this Act committed within the 10 years immediately before the decision; and

                     (b)  any conviction of the person of an offence punishable by imprisonment for one year or longer:

                              (i)  against another law of the Commonwealth; or

                             (ii)  against a law of a State or of a Territory;

                            if that offence was committed within the 10 years immediately before that decision; and

                     (c)  whether the person is an insolvent under administration; and

                     (d)  whether the person was, in the 2 years immediately before that decision, a director of, or concerned in the management of, a company that:

                              (i)  had been, or is being, wound up; or

                             (ii)  had had its registration as a special reporter in relation to any low value cargo of any kind cancelled by the CEO because of a breach of any condition to which the registration of the company as a special reporter was subject; and

                     (e)  whether any misleading information or document has been furnished in relation to the person by the applicant under subsection 67EC(2), 67ED(5) or 67EK(12); and

                      (f)  if any information or document given by or in relation to the person was false—whether the applicant knew that the information or document was false.

             (4)  The CEO must, in deciding whether a company is a fit and proper company for the purpose of subparagraph (1)(e)(v), have regard to:

                     (a)  any conviction of the company of an offence:

                              (i)  against this Act; or

                             (ii)  if it is punishable by a fine of $5,000 or more—against another law of the Commonwealth, or a law of a State or of a Territory;

                            committed:

                            (iii)  within the 10 years immediately before that decision; and

                            (iv)  at a time when any person who is presently a director, officer or shareholder of a kind referred to in subparagraph (1)(e)(iii) in relation to the company was such a director, officer or shareholder; and

                     (b)  whether a receiver of the property, or part of the property, of the company has been appointed; and

                     (c)  whether the company is under administration within the meaning of the Corporations Act 2001; and

                     (d)  whether the company has executed, under Part 5.3A of that Act, a deed of company arrangement that has not yet terminated; and

                     (e)  whether the company has been placed under official management; and

                      (f)  whether the company is being wound up.

             (5)  Nothing in this section affects the operation of Part VIIC of the Crimes Act 1914 (which includes provisions that, in certain circumstances, relieves persons from the requirement to disclose spent convictions and requires persons aware of such convictions to disregard them).

67EC  The making of an application

             (1)  An applicant for registration as a special reporter in respect of low value cargo of a particular kind may make an application under this subsection in relation to cargo of that kind.

             (2)  An application must:

                     (a)  be in writing; and

                     (b)  be in an approved form; and

                     (c)  contain such information as the form requires; and

                     (d)  be accompanied by such other documentation as the form requires; and

                     (e)  be signed in the manner indicated in the form; and

                      (f)  be lodged as required by subsection (4).

             (3)  Without limiting by implication the generality of the information that may be required by the approved form, the application must indicate the premises in Australia at which the dedicated computer facilities of the applicant are located and the premises in Australia at which documents relating to information required to be stored on those facilities are or will be located.

             (4)  An application is taken to have been lodged with Customs when the application is first received by an officer of Customs designated by the CEO to receive such applications.

             (5)  The day on which an application is taken to have been lodged must be recorded on the application.

             (6)  For the avoidance of doubt, it is the intention of the Parliament that a person who seeks to be registered as a special reporter:

                     (a)  if the person seeks that registration in relation to low value cargo consigned from more than one mail-order house—must make a separate application for such registration in relation to each such house; and

                     (c)  if the person seeks that registration in relation to low value cargo of any other kind prescribed by the regulations—must make a separate application for such registration in relation to each prescribed kind of low value cargo.

67ED  Consideration of the application

             (1)  If an application under section 67EC for registration as a special reporter in relation to low value cargo of a particular kind is lodged, the CEO must, having regard:

                     (a)  to the terms of the application; and

                     (b)  if additional information is supplied in response to a requirement under subsection (5)—to that additional information;

decide whether or not to register the applicant in relation to low value cargo of that kind.

             (2)  The CEO must make a decision within 60 days after:

                     (a)  if paragraph (b) does not apply—the lodgment of the application; and

                     (b)  if the CEO requires further information to be supplied under subsection (5) and the applicant supplies the information in accordance with that subsection—the receipt of the information.

             (3)  If the CEO decides to register the applicant in relation to low value cargo of the kind referred to in the application, the CEO must register the applicant as a special reporter in respect of low value cargo of that kind and notify the applicant, in writing, of that decision specifying the day on which the registration comes into force.

             (4)  If the CEO decides not to register the applicant in respect of low value cargo of that kind referred to in the application, the CEO must notify the applicant, in writing, of that decision setting out the reasons for so deciding.

             (5)  If, in considering the application, the CEO decides that he or she needs further information on any matter dealt with in the application:

                     (a)  the CEO may, by notice in writing to the applicant, require the applicant to provide such additional information relating to that matter as the CEO specifies within a period specified in the notice; and

                     (b)  unless the information is given to the CEO within that period—the applicant is taken to have withdrawn the application.

67EE  Basic conditions attaching to registration as a special reporter

             (1)  The registration of a special reporter is subject to:

                     (a)  the conditions set out in this section and section 67EF; and

                     (b)  if the special reporter is registered as a special reporter in respect of low value cargo consigned from a mail-order house—section 67EG; and

                     (c)  if regulations under section 67EH apply—that section.

             (2)  The special reporter must give the CEO written information of any of the following matters within 30 days after the occurrence of the matter:

                     (a)  any matter that might, if the reporter were not a special reporter but were an applicant for registration, cause paragraph 67EB(1)(e) to apply in relation to the reporter;

                     (b)  if, after the registration, or renewal of registration, of a company as a special reporter, a person commences to participate, as a director, officer or shareholder, in the management of the affairs of the company—the fact of such commencement; and

                     (c)  if, after the registration, or renewal of registration, of a special reporter, a person commences to participate as an employee of the special reporter in the management of the dedicated computer facilities of the special reporter—the fact of such commencement; and

                     (d)  if the special reporter is a partnership—the fact of any change in the membership of the partnership.

             (3)  The special reporter must, except in the circumstances referred to in subsection 64AB(3C), communicate such cargo reports by using dedicated computer facilities.

67EF  Storage and record maintenance conditions

             (1)  A person who is or has been a special reporter must:

                     (a)  store in dedicated computer facilities at notified premises all information relating to individual consignments that the reporter would, but for the reporter’s registration under section 67ED or renewal of registration under section 67EK, be required to give to Customs under section 64AB; and

                     (b)  for 2 years after the date that an abbreviated cargo report covering a consignment is transmitted to Customs, retain at notified premises all the information stored under paragraph (a) in relation to that consignment and also all physical documents of a prescribed kind that cover or relate to that consignment.

             (2)  If, at any time, while a person is, or within 2 years after the person ceased to be, a special reporter in relation to low value cargo of a particular kind, the person intends to change the location of notified premises at which:

                     (a)  all or any of the dedicated computer facilities used to store information relating to cargo of that kind are situated; or

                     (b)  all or any documents containing information relating to cargo of that kind required to be stored in such facilities are situated;

the person must, before so doing, notify the CEO in writing of the intention to change the premises and include particulars of the changes proposed and of the date on which those changes will take effect.

             (3)  The special reporter must ensure that the changed premises referred to in subsection (2) are located in Australia.

             (4)  The special reporter must provide Customs with online access to the information stored and retained under subsection (1) and with the capacity to download that information, or a part of that information, at any time as required by Customs.

             (5)  The special reporter must, despite providing Customs with the capacity to download information referred to in subsection (4), electronically transfer that information, or a part of that information, to Customs at any reasonable time as required by Customs.

67EG  Special mail-order house condition

                   If a person is registered as a special reporter in relation to low value cargo consigned from a particular mail-order house, the person must:

                     (a)  ensure, at all times while that person continues to be a special reporter in relation to that mail-order house, that there is in force between the person and that mail-order house a house agreement within the meaning of section 63A; and

                     (b)  if the agreement expires or for any reason is terminated or there is a breach or an alleged breach of the terms of that agreement—notify the CEO, in writing, of that expiration or termination or of that breach or alleged breach.

67EH  Further conditions may be imposed by regulations

                   The regulations may, at any time, provide that:

                     (a)  if a person is first registered as a special reporter after that time; or

                     (b)  if a person’s registration as a special reporter is renewed after that time;

that registration, or registration as renewed, is subject to such further conditions relevant to registration or renewal of registration as a special reporter under this Subdivision as the regulations specify.

67EI  Breach of conditions of registration

             (1)  A person who is or has been a special reporter must not breach a condition of the person’s registration as a special reporter.

Penalty:  50 penalty units.

             (2)  An offence against subsection (1) is an offence of strict liability.

67EJ  Duration of registration

                   If a person is registered as a special reporter in relation to low value cargo of a particular kind, that registration:

                     (a)  unless paragraph (b) applies—comes into force on a date specified by the CEO under subsection 67ED(3); and

                     (b)  if it is a renewed registration—comes into force on a date determined under subsection 67EK(8); and

                     (c)  remains in force for 2 years after it comes into force unless, before that time, it is cancelled under section 67EM.

67EK  Renewal of registration

             (1)  A person who is a special reporter in relation to low value cargo of a particular kind may seek renewal of registration in relation to cargo of that kind by making and lodging a further application in accordance with the requirements of section 67EC:

                     (a)  unless paragraph (b) applies—not later than 30 days before the end of the current period of registration; or

                     (b)  if the CEO is satisfied that, for reasons beyond the control of the special reporter, it was not possible to meet the requirements of paragraph (a)—not later than such later date before the end of the period of registration as the CEO specifies.

             (2)  Subject to subsection (3), sections 67EB and 67EC apply in relation to an application for renewal of registration in the same manner as they applied to the original application.

             (3)  Subsection 67EB(2) has effect in relation to an application for renewal of registration:

                     (a)  if the registration relates to a low value cargo consigned from a particular mail-order house—as if that subsection required the applicant, as a special reporter, to have reported at least 3,000 consignments of such cargo from that house during the 3 months immediately before the making of the application; and

                     (c)  if the registration relates to low value cargo of another prescribed kind—as if that subsection required the applicant, as a special reporter, to have reported at least the prescribed number of consignments of cargo of that kind during the 3 months before the making of the application.

             (4)  In considering an application for renewal of registration as a special reporter, if the CEO has varied the specifications in relation to dedicated computer facilities in any manner, the special reporter must ensure that the computer facilities meet the specifications as so varied.

             (5)  If an application for renewal of registration as a special reporter in relation to low value cargo of a particular kind is lodged, the CEO must, having regard to the terms of the application and, where additional information is supplied under subsection (12), to the additional information, decide whether or not to renew the registration of the applicant in relation to low value cargo of that kind.

             (6)  The CEO must make the decision before, or as soon as possible after, the end of the current period of registration.

             (7)  If, for any reason, the CEO has not completed the consideration of the application for renewal of registration at the time when the current period of registration would, but for this subsection, expire, the current period of registration is taken to continue until the consideration of the application is concluded and a resulting decision made.

             (8)  If the CEO decides to renew the registration of a special reporter in relation to low value cargo of a particular kind, the CEO must renew the registration and notify the applicant for renewal, in writing, of that decision specifying the day on which, in accordance with subsection (10), the renewal of registration comes into force.

             (9)  If the CEO decides not to renew the registration of a special reporter in relation to low value cargo of a particular kind, the CEO must notify the applicant for renewal, in writing, of that decision setting out the reasons for so deciding.

           (10)  If the CEO decides to renew the registration of a special reporter in relation to low value cargo of a particular kind, that renewal takes effect on the day following the end of the current period of registration, or of that period as it is taken to have been extended under subsection (7).

           (11)  If the CEO refuses to renew the registration of a special reporter in relation to low value cargo of a particular kind, the registration in relation to cargo of that kind continues:

                     (a)  until the end of the current period of registration, unless it is earlier cancelled; or

                     (b)  if the current period of registration is taken to have been extended under subsection (7)—until the making of the decision to refuse to renew registration.

           (12)  If, in considering an application for renewal of registration, the CEO decides that he or she needs further information on any matter dealt with in the application:

                     (a)  the CEO may, by notice in writing to the applicant, require the applicant to provide such additional information relating to the matter as the CEO specifies within a period specified in the notice; and

                     (b)  unless the information is given to the CEO within that period—the applicant is taken to have withdrawn the application.

67EL  CEO to allocate a special identifying code for each special reporter

                   If the CEO registers an applicant as a special reporter in respect of low value cargo of a particular kind, the CEO must allocate to the reporter a special identifying code for use by the special reporter when making an abbreviated cargo report in relation to cargo of that kind.

67EM  Cancellation of registration as special reporter

             (1)  The CEO may, at any time, give to a special reporter a notice of intention to cancel the special reporter’s registration if the CEO is satisfied that:

                     (b)  if the special reporter were not a special reporter but were an applicant for registration—circumstances have arisen whereby paragraph 67EB(1)(e) applies in relation to the reporter; or

                     (c)  the special reporter has breached any condition to which the registration as a special reporter is subject in accordance with section 67EE, 67EF, 67EG or 67EH; or

                     (d)  if the special reporter is registered as such in relation to low value cargo consigned from a particular mail-order house:

                              (i)  there is no longer a house agreement in force between the special reporter and that house; or

                             (ii)  the terms of such an agreement have been breached.

             (2)  For the purposes of paragraph (1)(b), the expression 10 years immediately before the decision in subsections 67EB(3) and (4) is to be taken to be 10 years immediately before the notice.

             (3)  The notice of intention to cancel registration must:

                     (a)  specify the ground or grounds for the intended cancellation; and

                     (b)  invite the special reporter to provide a written statement to Customs within 30 days after the notice is given (the submission period) explaining why the registration should not be cancelled; and

                     (c)  state that the CEO may decide to cancel the registration at any time within the 14 days following the end of the submission period, if the grounds or at least one of the grounds exists at that time.

             (4)  At any time within the 14 days referred to in paragraph (3)(c), the CEO may, by notice in writing, decide to cancel the registration of the special reporter generally in relation to low value cargo of all kinds or of a particular kind, as the CEO considers appropriate, if, having regard to any statements made by the special reporter in response to the notice, the CEO is satisfied that at least one of the grounds specified in the notice exists at the time of the decision.

             (5)  If the CEO decides to cancel the registration within the 14 days, the registration is cancelled:

                     (a)  if paragraph (b) does not apply—28 days after the CEO’s decision; or

                     (b)  if the special reporter applies to the Administrative Appeals Tribunal for a review of the CEO’s decision—when the Tribunal affirms the CEO’s decision.

             (6)  The CEO must, by notice in writing, cancel a registration if the CEO receives a written request by the special reporter that the registration be cancelled on or after a specified day indicated in the request letter.

             (7)  A notice under subsection (1), (4) or (6) may be served:

                     (a)  by post at the address indicated by the special reporter in the application for registration or renewal or at an address subsequently indicated by the special reporter; or

                     (b)  if the special reporter is a company—by post at the registered office of the company; or

                     (c)  by giving it personally to the special reporter, if the special reporter is a natural person.

             (8)  Failure to send a notice to a special reporter under subsection (6) does not affect the cancellation of the registration.

Subdivision ERegistering re-mail reporters

67F  Applying to be a re-mail reporter

             (1)  A person or partnership may apply to be registered as a re-mail reporter.

Note:          A re-mail reporter is generally not required to give information about individual re-mail items in a cargo report: see subsections 64AB(7A) and (7B).

             (2)  An application must:

                     (a)  be in writing; and

                     (b)  be in an approved form; and

                     (c)  contain the information that the form requires; and

                     (d)  be accompanied by any other documentation that the form requires; and

                     (e)  be signed in the manner indicated by the form; and

                      (f)  be lodged with an authorised officer.

67G  Registering re-mail reporters

             (1)  The CEO must register an applicant as a re-mail reporter if:

                     (a)  the applicant applies under section 67F; and

                     (b)  the CEO is satisfied that the applicant would be unlikely to have information, or access to information, about re-mail items that would allow the applicant to make cargo reports at a level of specificity below the level of submaster air waybill or ocean bill of lading; and

                     (c)  the CEO is satisfied that the applicant meets the fit and proper person test under section 67H.

             (2)  For the purposes of deciding whether to register the applicant, the CEO may request, in writing, the applicant to provide additional information specified in the request within a specified period.

             (3)  The CEO must decide whether to register the applicant within:

                     (a)  if no additional information has been requested under subsection (2)—60 days of the lodgment of the application under section 67F; or

                     (b)  if additional information has been requested under subsection (2)—60 days of the CEO receiving the information.

             (4)  The CEO must:

                     (a)  notify the applicant in writing of his or her decision; and

                     (b)  if the decision is to register the applicant—specify, in the notification, the day from which the applicant is registered as a re-mail reporter.

             (5)  The registration may be made subject to any conditions specified in the notification.

67H  Fit and proper person test

             (1)  An applicant meets the fit and proper person test for the purposes of paragraph 67G(1)(c) if the CEO is satisfied that:

                     (a)  if the applicant is a natural person—the applicant is a fit and proper person to be registered as a re-mail reporter; and

                     (b)  if the applicant is a partnership—all of the partners are fit and proper persons to be members of a partnership registered as a re-mail reporter; and

                     (c)  if the applicant is a company—all of the company’s directors, officers and shareholders who would participate in managing the affairs of the company are fit and proper persons to do so; and

                     (d)  each employee of the applicant who would participate in making cargo reports in relation to re-mail items under section 64AB is a fit and proper person to do so; and

                     (e)  if the applicant is a company—the company is a fit and proper company to be registered as a re-mail reporter.

             (2)  The CEO must, in deciding whether a person is a fit and proper person for the purposes of paragraph (1)(a), (b), (c) or (d), have regard to:

                     (a)  any conviction of the person of an offence against this Act committed within the 10 years immediately before the decision; and

                     (b)  any conviction of the person of an offence punishable by imprisonment for one year or longer:

                              (i)  against another law of the Commonwealth; or

                             (ii)  against a law of a State or Territory;

                            if that offence was committed within the 10 years immediately before that decision; and

                     (c)  whether the person is an insolvent under administration; and

                     (d)  whether the person was, in the 2 years immediately before that decision, a director of, or concerned in the management of, a company that:

                              (i)  had been, or is being, wound up; or

                             (ii)  had had its registration as a re-mail reporter cancelled by the CEO under paragraph 67K(1)(a), (b) or (d); and

                     (e)  whether any misleading information or document has been provided in relation to the person by the applicant under subsection 67F(2) or 67G(2); and

                      (f)  if any information or document given by or in relation to the person was false—whether the applicant knew that the information or document was false.

             (3)  The CEO must, in deciding whether a company is a fit and proper company for the purpose of paragraph (1)(e), have regard to:

                     (a)  any conviction of the company of an offence:

                              (i)  against this Act; or

                             (ii)  if it is punishable by a fine of $5,000 or more—against another law of the Commonwealth, or a law of a State or Territory;

                            committed:

                            (iii)  within the 10 years immediately before that decision; and

                            (iv)  at a time when any person who is presently a director, officer or shareholder of a kind referred to in paragraph (1)(c) in relation to the company, was such a director, officer or shareholder; and

                     (b)  whether a receiver of the property, or part of the property, of the company has been appointed; and

                     (c)  whether the company is under administration within the meaning of the Corporations Act 2001; and

                     (d)  whether the company has executed, under Part 5.3A of that Act, a deed of company arrangement that has not yet terminated; and

                     (e)  whether the company has been placed under official management; and

                      (f)  whether the company is being wound up.

             (4)  Nothing in this section affects the operation of Part VIIC of the Crimes Act 1914 (which includes provisions that, in certain circumstances, relieve persons from the requirement to disclose spent convictions and requires persons aware of such convictions to disregard them).

67I  Obligation of re-mail reporters to notify the CEO of certain matters

                   A re-mail reporter must notify the CEO in writing if:

                     (a)  an event or circumstance occurs after the reporter’s registration which section 67H would require the CEO to have regard to if the reporter were, at that time, an applicant for registration; or

                     (b)  a person becomes, or ceases to be:

                              (i)  if the reporter is a partnership—a member of the partnership; and

                             (ii)  if the reporter is a company—a director, officer or shareholder of the company who would participate in managing the affairs of the company; and

                            (iii)  an employee of the reporter who would participate in making cargo reports in relation to re-mail items under section 64AB.

67J  Varying etc. conditions of registration

             (1)  After registration, the CEO may impose a new condition on a re-mail reporter’s registration by notifying the reporter in writing of the condition.

             (2)  The CEO may remove or vary any condition of a re-mail reporter’s registration by notifying the reporter in writing of the removal or variation.

67K  Cancelling the registration of a re-mail reporter

             (1)  The CEO may cancel the registration of a re-mail reporter if:

                     (a)  the reporter reports an item of cargo in the approved form or statement referred to in subsection 64AB(7A) that was not a re-mail item; or

                     (b)  the reporter uses the approved form or statement in breach of subsection 64AB(7B); or

                     (c)  the CEO is no longer satisfied as mentioned in paragraph 67G(1)(b) or (c); or

                     (d)  the reporter breaches a condition of the reporter’s registration or section 67I.

             (2)  The CEO must notify the reporter in writing of the cancellation of the registration.


 

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

Subdivision APreliminary

68  Entry of imported goods

             (1)  This section applies to:

                     (a)  goods that are imported into Australia; and

                     (b)  goods that are intended to be imported into Australia and that are on board a ship or aircraft that has commenced its journey to Australia; and

                     (c)  a ship or aircraft that is intended to be imported into Australia and that has commenced its journey to Australia;

but does not apply to:

                     (d)  goods that are accompanied or unaccompanied personal or household effects of a passenger, or a member of a crew, of a ship or aircraft; and

                     (e)  goods, other than prescribed goods:

                              (i)  that are included in a consignment consigned through the Post Office by one person to another; and

                             (ii)  that have a value not exceeding $1,000 or such other amount as is prescribed; and

                      (f)  goods, other than prescribed goods:

                              (i)  that are included in a consignment consigned otherwise than by post by one person to another; and

                             (ii)  that are all transported to Australia in the same ship or aircraft; and

                            (iii)  that have a value not exceeding $250 or such other amount as is prescribed; and

                     (g)  containers:

                              (i)  that are the property of a person carrying on business in Australia; and

                             (ii)  that are imported on a temporary basis to be re-exported, whether empty or loaded; and

                     (h)  containers:

                              (i)  that were manufactured in Australia; and

                             (ii)  that are, when imported into Australia, the property of a person carrying on business in Australia; and

                            (iii)  that were the property of that person when, and have remained the property of that person since, they were exported or were last exported from Australia; and

                      (i)  goods that, under the regulations, are exempted from this section, either absolutely or on such terms and conditions as are specified in the regulations; and

                      (j)  goods stated in a cargo report to be goods whose destination is a place outside Australia.

             (2)  The owner of goods to which this section applies may, at any time before the ship or aircraft carrying the goods first arrives at a port or airport in Australia at which any goods are to be discharged, enter the goods:

                     (a)  for home consumption; or

                     (b)  for warehousing.

             (3)  If the owner of goods to which this section applies does not enter the goods under subsection (2) for a purpose set out in that subsection, the owner must enter the goods for one or other such purpose after the ship or aircraft carrying the goods first arrives at a port or airport in Australia at which any goods are to be discharged.

          (3A)  An entry of goods for home consumption is made by communicating to Customs:

                     (a)  an import declaration in respect of the goods; or

                     (b)  an RCR in respect of the goods.

          (3B)  An entry of goods for warehousing is made by communicating to Customs a warehouse declaration in respect of the goods.

             (4)  For the purposes of paragraph (1)(d), goods:

                     (a)  in quantities exceeding what could reasonably be expected to be required by a passenger or member of the crew of a ship or aircraft for his or her own use; or

                     (b)  that are, to the knowledge or belief of a passenger or member of the crew of a ship or aircraft, to be sold, or used in the course of trading, in Australia;

are not included in the personal or household effects of a passenger or crew member.

             (5)  For the purposes of paragraphs (1)(e) or (f), the value of goods must be ascertained or determined under Division 2 of Part VIII.

68A  Goods imported for transhipment

                   If a cargo report in relation to goods states that the destination of the goods is a place outside Australia, an officer may direct a person who has possession of the goods:

                     (a)  not to move the goods; or

                     (b)  to move them to a place specified in the direction.

69  Like customable goods

             (1)  In this section:

like customable goods means:

                     (a)  goods to which section 68 applies that are classified under a subheading specified in column 1 of the Table to section 19 of the Customs Tariff Act 1995; and

                     (b)  any other goods that are prescribed for the purposes of this section.

             (2)  A person who has imported or who proposes to import particular like customable goods, or like customable goods of a particular kind, may apply to Customs, in writing, for permission to deliver those goods, or goods of that kind into home consumption without entering them for that purpose.

             (3)  An officer of Customs may, on receipt of an application under subsection (2), by notice in writing:

                     (a)  grant permission for the particular like customable goods, or like customable goods of the particular kind, to which the application relates to be delivered into home consumption without entering them for that purpose; or

                     (b)  refuse to grant such a permission and set out in the notice the reasons for so refusing.

             (4)  A permission granted in respect of particular goods, or goods of a particular kind, is subject:

                     (a)  to the condition that, on or after their importation and before they are delivered into home consumption, goods to which the permission relates must have been, or must be, entered for warehousing; and

                     (b)  to any other condition, specified in the permission, that Customs considers appropriate.

             (5)  Where:

                     (a)  permission is granted in respect of particular goods or goods of a particular kind; and

                     (b)  those goods or goods of that kind are delivered into home consumption under that permission;

the person to whom the permission is granted must:

                     (c)  give Customs returns at such intervals, not exceeding 2 months, as are specified in the permission, providing particulars in accordance with section 71K or 71L in relation to those goods or to goods of that kind that have, during the periods to which the returns relate, been delivered into home consumption; and

                     (d)  at the time when each return is given to Customs, pay any duty owing at the rate applicable when the goods were delivered into home consumption; and

                     (e)  comply with any conditions to which the permission is subject.

Penalty:  50 penalty units.

          (5A)  Subsection (5) is an offence of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

             (6)  Where an officer of Customs is satisfied that a person to whom a permission has been granted under this section has failed to comply with any condition to which the permission is subject, the officer may:

                     (a)  if the permission related to particular goods—at any time before those goods are delivered into home consumption; and

                     (b)  if the permission related to goods of a particular kind—at any time while the permission remains in force;

by notice in writing, revoke the permission and set out in the notice the reasons for that revocation.

70  Special clearance goods

             (1)  In this section, special clearance goods means goods to which section 68 applies comprising:

                     (a)  goods reasonably required for disaster relief or for urgent medical purposes; or

                     (b)  engines or spare parts that are unavailable in Australia and are urgently required for ships or aircraft, or for other machinery that serves a public purpose; or

                     (c)  perishable food.

             (2)  A person who has imported or proposes to import goods referred to in paragraph (a) of the definition of special clearance goods may apply to Customs at any time, in writing, for permission to deliver the goods into home consumption without entering them for that purpose.

             (3)  A person who has imported goods referred to in paragraph (b) or (c) of the definition of special clearance goods may apply to Customs, in writing, for permission to deliver the goods into home consumption without entering them for that purpose:

                     (a)  if the goods become subject to Customs control outside the hours of business for dealing with import entries; and

                     (b)  the application is made before those hours of business resume.

             (4)  Subject to subsection (5), an officer of Customs may, on receipt of an application under subsection (2) or (3), by notice in writing:

                     (a)  grant permission for the goods to which the application relates to be delivered into home consumption without entering them for that purpose; or

                     (b)  refuse to grant such a permission and set out in the notice the reasons for so refusing.

             (5)  A permission granted in respect of goods is subject to any condition, specified in the permission, that Customs considers appropriate.

             (6)  Where an application is made in respect of perishable food, an officer of Customs must not grant the permission unless he or she is satisfied that, if he or she refused to do so, the food would be of little or no commercial value when the hours of business for dealing with import entries resumed.

             (7)  Where permission is granted in respect of goods, the person to whom the permission is granted must:

                     (a)  give Customs a return, within 7 days of the delivery of the goods into home consumption, providing particulars in accordance with section 71K or 71L in relation to the goods; and

                     (b)  at the time when the return is given to Customs, pay any duty owing at the rate applicable when the goods were delivered into home consumption; and

                     (c)  comply with any condition to which the permission is subject.

Penalty:  50 penalty units.

          (7A)  Subsection (7) is an offence of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

             (8)  Where an officer of Customs is satisfied that a person to whom a permission has been granted under this section has failed to comply with any of the conditions to which the permission is subject, the officer may, at any time before goods are delivered into home consumption, by notice in writing, revoke the permission and set out in the notice the reasons for that revocation.

             (9)  In this section, a reference to the hours of business for dealing with import entries is a reference to a time when, under regulations made for the purposes of section 28, the applicant would be able to give a documentary import declaration to Customs.

71  Information and grant of authority to deal with goods not required to be entered

Information to be given under this section

             (1)  A person to whom section 71AAAB or 71AAAF applies must give information to Customs under this section in the circumstances mentioned in those sections.

Authority to deal granted under this section

             (2)  Customs must, if circumstances mentioned in Subdivision AA or AB of this Division require it, give an authority to deal with goods under this section.

Refusal to grant authority to deal under this section

             (3)  Customs may, in the circumstances mentioned in section 71AAAB, refuse under this section to authorise the delivery of goods into home consumption.

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

71AAAA  Meaning of Subdivision AA goods

                   In this Subdivision:

Subdivision AA goods means:

                     (a)  goods of a kind referred to in paragraph 68(1)(d); and

                     (b)  goods that are prescribed by regulations made for the purposes of subsection 71AAAE(1).

71AAAB  Report and grant of authority to deal with Subdivision AA goods

Providing information about Subdivision AA goods

             (1)  A person:

                     (a)  who is the owner of Subdivision AA goods; or

                     (b)  who is covered by regulations made under subsection 71AAAE(2);

must, in the circumstances specified in the regulations, provide, under section 71, the information specified in the regulations:

                     (c)  at the time; and

                     (d)  in the manner and form;

specified in the regulations.

Authority to deal with Subdivision AA goods

             (2)  If Subdivision AA goods are imported into Australia, Customs must, having regard to information about the goods given under subsection (1) and (if any) section 196C:

                     (a)  authorise the delivery of the goods into home consumption under section 71; or

                     (b)  refuse to authorise the delivery of the goods into home consumption and give reasons for the refusal.

             (3)  A decision of Customs mentioned in subsection (2) must be communicated in writing, electronically, or by another method prescribed by the regulations.

Duty etc. to be paid before authority given

             (4)  Customs must not give an authority to deal with Subdivision AA goods unless the duty (if any) and any other charge or tax (if any) payable on the importation of the goods has been paid.

71AAAC  Suspension of authority to deal with Subdivision AA goods

Suspension of authority to deal

             (1)  If:

                     (a)  Customs has given an authority to deal with Subdivision AA goods; and

                     (b)  before the goods are dealt with in accordance with the authority, an officer has reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs-related law;

the officer may suspend the authority for a specified period.

             (2)  An officer suspends an authority to deal with Subdivision AA goods by signing a notice:

                     (a)  stating that the authority is suspended; and

                     (b)  setting out the reasons for the suspension;

and serving a copy of the notice on:

                     (c)  the owner of the goods; or

                     (d)  if the owner does not have possession of the goods—on the person who has possession of the goods.

Revoking a suspension of authority to deal

             (3)  If, during the period of a suspension of an authority to deal with Subdivision AA goods, an officer becomes satisfied that there are no longer reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs-related law, the officer must revoke the suspension.

             (4)  An officer revokes a suspension of an authority to deal with Subdivision AA goods by signing a notice:

                     (a)  stating that the authority is suspended; and

                     (b)  setting out the reasons for the suspension;

and serving a copy of the notice on:

                     (c)  the owner of the goods; or

                     (d)  if the owner does not have possession of the goods—on the person who has possession of the goods.

When suspension or revocation of suspension has effect

             (5)  A suspension of an authority to deal with Subdivision AA goods, or a revocation of a suspension of such an authority, has effect from the time when the relevant notice was given.

Subdivision ABInformation and grant of authority to deal with specified low value goods

71AAAD  Meaning of specified low value goods

                   In this Subdivision:

specified low value goods means goods of a kind referred to in paragraph 68(1)(e), (f) or (i).

71AAAE  Regulations

             (1)  The regulations may prescribe goods that are excluded from being specified low value goods.

Note 1:       These goods are Subdivision AA goods for the purposes of Subdivision AA of this Division.

Note 2:       For specification by class, see subsection 46(2) of the Acts Interpretation Act 1901.

             (2)  The regulations may prescribe persons who are not required to comply with the provisions of this Subdivision.

Note 1:       These persons must comply with Subdivision AA of this Division.

Note 2:       For specification by class, see subsection 46(2) of the Acts Interpretation Act 1901.

71AAAF  Making a self-assessed clearance declaration

             (1)  Despite section 181, the owner of specified low value goods, or a person acting on behalf of the owner, must give Customs a declaration (a self-assessed clearance declaration) under section 71 containing the information that is set out in an approved statement.

             (2)  A self-assessed clearance declaration must be communicated electronically to Customs.

             (3)  A self-assessed clearance declaration may be communicated together with a cargo report.

71AAAG  Customs’ response if a self-assessed clearance declaration is communicated separately from a cargo report

             (1)  If a self-assessed clearance declaration is communicated to Customs but not together with a cargo report, Customs must communicate a self-assessed clearance declaration advice electronically to the person who made the declaration.

             (2)  A self-assessed clearance declaration advice:

                     (a)  must refer to the number given by Customs to identify the self-assessed clearance declaration to which the advice is a response; and

                     (b)  must contain:

                              (i)  a statement that the goods covered by the declaration are cleared for home consumption; or

                             (ii)  a direction that the goods covered by the declaration be held in their current location or further examined.

71AAAH  Customs’ response if a self-assessed clearance declaration is communicated together with a cargo report

                   If a self-assessed clearance declaration is communicated together with a cargo report, Customs may communicate electronically to the person who made the declaration a direction that the goods covered by the declaration be held in their current location or further examined.

71AAAI  Authority to deal with goods covered by a self-assessed clearance declaration

If declaration is communicated separately from a cargo report

             (1)  If Customs gives a self-assessed clearance declaration advice in response to a self-assessed clearance declaration, Customs must communicate electronically to the person to whom the advice was given an authority under section 71 to deliver into home consumption the goods covered by the declaration.

Note 1:       Section 71AAAL prevents Customs from authorising the delivery of goods into home consumption while certain duty etc. payable on the goods is outstanding.

Note 2:       Customs does not have to give an authority to deal with the goods while the goods are subject to a direction under subparagraph 71AAAG(2)(b)(ii) (see section 71AAAK) or while an officer is seeking further information (see section 71AAAO).

If declaration is communicated together with a cargo report

             (2)  If Customs receives a self-assessed clearance declaration together with a cargo report, Customs must communicate electronically:

                     (a)  if Customs gave a direction under section 71AAAH in response to the declaration—to the person who has possession of the goods covered by the declaration; or

                     (b)  otherwise—to the person who made the declaration;

an authority under section 71 to deliver into home consumption the goods covered by the declaration.

Note 1:       Section 71AAAL prevents Customs from authorising the delivery of goods into home consumption while certain duty etc. payable on the goods is outstanding.

Note 2:       Customs does not have to give an authority to deal with the goods while the goods are subject to a direction under section 71AAAH (see section 71AAAK) or while an officer is seeking further information (see section 71AAAO).

71AAAJ  Contents of authority to deal with specified low value goods

             (1)  An authority to deal with specified low value goods must set out:

                     (a)  any condition under subsection (2) of this section that applies to the authority; and

                     (b)  the date on which the authority is given; and

                     (c)  any other prescribed information.

             (2)  An authority to deal with specified low value goods may be expressed to be subject to a condition that a specified permission for the goods to be dealt with (however described) be obtained under another law of the Commonwealth.

             (3)  If an authority to deal with specified low value goods is expressed to be subject to the condition that a specified permission be obtained, the authority is taken not to have been given until the permission has been obtained.

71AAAK  No authority to deal with specified low value goods while subject to a direction to hold or further examine

                   Customs is not required to grant an authority to deal with specified low value goods at any time while the goods are subject to a direction under subparagraph 71AAAG(2)(b)(ii) or section 71AAAH.

71AAAL  No authority to deal with specified low value goods unless duty etc. paid

Duty etc. to be paid before authority given

             (1)  Customs must not give an authority to deal with specified low value goods unless the duty (if any) and any other charge or tax (if any) payable on the importation of the goods has been paid.

First exception

             (2)  Subsection (1) does not apply in relation to an authority to deal with specified low value goods, if the goods are covered by item 2 of the table in subsection 132AA(1).

Note:          Subsection 132AA(1) provides that import duty on goods covered by item 2 of the table in that subsection must be paid by a time worked out under the regulations.

Second exception

             (3)  Subsection (1) does not apply in relation to an authority to deal with specified low value goods, if:

                     (a)  the only duty, charge or tax outstanding on the importation of the goods is one or more of the following:

                              (i)  the GST payable on the taxable importation (as defined in the GST Act), if any, that is associated with the import of the goods;

                             (ii)  if a taxable importation of a luxury car (as defined in the Luxury Car Tax Act) is associated with the import of the goods—the luxury car tax payable on that taxable importation;

                            (iii)  if a taxable dealing (as defined in the Wine Tax Act) is associated with the import of the goods—the wine tax payable on that dealing; and

                     (b)  because of the following provisions, the unpaid GST, luxury car tax or wine tax (as appropriate) is not payable until after duty on the goods was payable (or would have been payable if the goods had been subject to duty):

                              (i)  paragraph 33-15(1)(b) of the GST Act;

                             (ii)  paragraph 13-20(1)(b) of the Luxury Car Tax Act;

                            (iii)  paragraph 23-5(1)(b) of the Wine Tax Act.

71AAAM  Suspension of authority to deal with specified low value goods

Suspension of authority to deal

             (1)  If:

                     (a)  Customs has given an authority to deal with specified low value goods; and

                     (b)  before the goods are dealt with in accordance with the authority, an officer has reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs-related law;

the officer may suspend the authority for a specified period.

             (2)  An officer suspends an authority to deal with specified low value goods by:

                     (a)  if the authority was given in the circumstances mentioned in subsection 71AAAI(1)—sending electronically to the person who made the self-assessed clearance declaration a message stating that the authority is suspended and setting out the reasons for the suspension; or

                     (b)  if the authority was given in the circumstances mentioned in subsection 71AAAI(2)—sending electronically to the person who has possession of the goods a message stating that the authority is suspended and setting out the reasons for the suspension.

Revoking a suspension of authority to deal

             (3)  If, during the period of a suspension of an authority to deal with specified low value goods, an officer becomes satisfied that there are no longer reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs-related law, the officer must revoke the suspension.

             (4)  An officer revokes a suspension of an authority to deal with specified low value goods by:

                     (a)  if the authority was given in the circumstances mentioned in subsection 71AAAI(1)—sending electronically to the person who made the self-assessed clearance declaration relating to the goods a message stating that the suspension is revoked; or

                     (b)  if the authority was given in the circumstances mentioned in subsection 71AAAI(2)—sending electronically to the person who has possession of the goods a message stating that the suspension is revoked.

When suspension or revocation of suspension has effect

             (5)  A suspension of an authority to deal with specified low value goods, or a revocation of a suspension of such an authority, has effect from the time when the relevant notice was given or the relevant message was sent.

71AAAN  Cancellation of authority to deal with specified low value goods

             (1)  An officer may, at any time before specified low value goods are dealt with in accordance with an authority to deal, cancel the authority.

             (2)  An officer cancels an authority to deal with specified low value goods by sending electronically, to the person who has possession of the goods, a message stating that the authority is cancelled and setting out the reasons for the cancellation.

             (3)  A cancellation of an authority has effect from the time when the message was sent.

71AAAO  Officer may seek further information in relation to self-assessed clearance declaration

             (1)  Customs may refuse to grant an authority to deal with goods covered by a self-assessed clearance declaration until an officer doing duty in relation to self-assessed clearance declarations:

                     (a)  has verified particulars of the goods; or

                     (b)  is satisfied of any other matter that may be relevant to the granting of an authority to deal.

             (2)  If an officer doing duty in relation to self-assessed clearance declarations believes on reasonable grounds that the owner of goods covered by a self-assessed clearance declaration:

                     (a)  has custody or control of commercial documents relating to the goods that will assist the officer to determine whether this Act has been or is being complied with in respect of the goods; or

                     (b)  has or can obtain information that will so assist the officer;

the officer may require the owner:

                     (c)  to deliver to the officer the commercial documents in respect of the goods that are in the owner’s custody or control (including any such documents that had previously been delivered to an officer and had been returned to the owner); or

                     (d)  to deliver to the officer such information, in writing, relating to the goods (being information of a kind specified in the notice) as is within the knowledge of the owner or as the owner is reasonably able to obtain.

             (3)  A requirement for the delivery of documents or information in respect of a self-assessed clearance declaration must:

                     (a)  be communicated electronically to the person who made the declaration; and

                     (b)  contain such particulars as are set out in an approved statement.

             (4)  If an owner of goods has been required to deliver documents or information in relation to the goods under subsection (2), Customs must not grant an authority to deal with the goods unless the requirement has been complied with or withdrawn.

             (5)  An officer doing duty in relation to self-assessed clearance declarations may ask:

                     (a)  the owner of goods covered by a self-assessed clearance declaration; or

                     (b)  if another person made the declaration on behalf of the owner—the other person;

any questions relating to the goods.

             (6)  If a person has been asked a question in respect of goods under subsection (5), Customs must not grant an authority to deal with the goods unless the question has been answered or withdrawn.

             (7)  If an officer doing duty in relation to self-assessed clearance declarations believes on reasonable grounds that the owner of goods covered by a self-assessed clearance declaration:

                     (a)  has custody or control of documents relating to the goods that will assist the officer to verify the particulars shown in the declaration; or

                     (b)  has or can obtain information that will so assist the officer;

the officer may require the owner to produce the documents or supply the information to the officer.

             (8)  If an owner of goods has been required to verify a matter in respect of the goods under subsection (7), Customs must not grant an authority to deal with the goods unless the requirement has been complied with or withdrawn, or a security has been taken for compliance with the requirement.

             (9)  Subject to section 215, if a person delivers a commercial document to an officer doing duty in relation to self-assessed clearance declarations under this section, the officer must deal with the document and then return it to the person.

71AAAP  Withdrawal of self-assessed clearance declarations

             (1)  A self-assessed clearance declaration may, at any time before the goods covered by the declaration are dealt with in accordance with an authority to deal, be withdrawn by either:

                     (a)  the owner of the goods; or

                     (b)  a person acting on behalf of the owner;

communicating the withdrawal electronically to an officer doing duty in relation to self-assessed clearance declarations.

             (2)  A person who makes a self-assessed clearance declaration in respect of goods may, at any time before the goods are dealt with in accordance with an authority to deal with the goods, change information in the declaration.

             (3)  If a person changes information in a self-assessed clearance declaration, the person is taken, at the time when the self-assessed clearance declaration advice is communicated in respect of the altered declaration, to have withdrawn the declaration as it previously stood.

             (4)  A withdrawal of a self-assessed clearance declaration has no effect during any period while a requirement under subsection 71AAAO(2) or (7) in respect of the goods to which the declaration relates has not been complied with.

             (5)  A withdrawal of a self-assessed clearance declaration is effected when it is, or is taken under section 71AAAT to have been, communicated to Customs.

             (6)  If:

                     (a)  a self-assessed clearance declaration is communicated to Customs; and

                     (b)  any duty, fee, charge or tax in respect of goods covered by the declaration remains unpaid in respect of the goods for 30 days starting on:

                              (i)  the day on which the self-assessed clearance declaration advice relating to the goods is communicated; or

                             (ii)  if under subsection 132AA(1) the duty is payable by a time worked out under the regulations—the day on which that time occurs; and

                     (c)  after that period ends, the CEO gives written notice to the owner of the goods requiring payment of the unpaid duty, fee, charge or tax (as appropriate) within a further period set out in the notice; and

                     (d)  the unpaid duty, fee, charge or tax (as appropriate) is not paid within the further period;

the self-assessed clearance declaration is taken to have been withdrawn under subsection (1).

71AAAQ  Further self-assessed clearance declaration not to be given while there is an existing self-assessed clearance declaration

             (1)  If goods are covered by a self-assessed clearance declaration, a person must not communicate a further self-assessed clearance declaration in respect of the goods or any part of the goods unless the first-mentioned self-assessed clearance declaration is withdrawn.

Penalty:  15 penalty units.

             (2)  An offence under subsection (1) is an offence of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

71AAAR  Effect of withdrawal of a self-assessed clearance declaration

             (1)  When a withdrawal of a self-assessed clearance declaration takes effect, any authority to deal with the goods to which the declaration relates is revoked.

             (2)  Despite the withdrawal:

                     (a)  a person may be prosecuted under Division 4 of Part XIII, or action may be taken under Division 5 of that Part, in respect of the self-assessed clearance declaration; and

                     (b)  a penalty may be imposed on a person who is convicted of an offence in respect of the declaration;

as if it had not been withdrawn.

71AAAS  Annotation of self-assessed clearance declaration by Customs for certain purposes not to constitute withdrawal

                   Any annotation of a self-assessed clearance declaration that is made by Customs as a result of the acceptance by Customs of an application for:

                     (a)  a refund or rebate of all or part of the duty paid on goods covered by the declaration; or

                     (b)  a remission of all or part of the duty payable on goods covered by the declaration;

is not taken to constitute a withdrawal of the declaration for the purposes of this Act.

71AAAT  Manner and effect of communicating self-assessed clearance declarations to Customs

             (1)  The CEO may approve different statements for electronic communications to be made in relation to different classes of goods for which a self-assessed clearance declaration is required.

             (2)  For the purposes of this Act, a self-assessed clearance declaration is taken to have been communicated to Customs electronically:

                     (a)  when a self-assessed clearance declaration advice is communicated by Customs electronically to the person identified in the declaration as the person sending the declaration; or

                     (b)  in the case of a self-assessed clearance declaration communicated to Customs together with a cargo report—when Customs communicates electronically to the person who made the declaration an acknowledgment of the declaration.

             (3)  For the purposes of this Act, a withdrawal of a self-assessed clearance declaration is taken to have been communicated to Customs electronically when an acknowledgment of the withdrawal is communicated by Customs electronically to the person identified in the withdrawal as the person sending the withdrawal.

Subdivision BImport declarations

71A  Making an import declaration

             (1)  An import declaration is a communication to Customs in accordance with this section of information about:

                     (a)  goods to which section 68 applies; or

                     (b)  warehoused goods;

that are intended to be entered for home consumption.

             (2)  An import declaration can be communicated by document or electronically.

             (3)  A documentary import declaration must be communicated to Customs:

                     (a)  by giving or sending it to an officer doing duty in relation to import declarations; or

                     (b)  by leaving it at a place that has been allocated for lodgment of import declarations in a Customs Office;

at the place at which the goods are to be delivered for home consumption.

             (5)  If the information communicated to Customs in an import declaration relating to goods adequately identifies any permission (however it is described) that has been given for the importation of those goods, the identification of the permission in that information is taken, for the purposes of any law of the Commonwealth (including this Act), to be the production of the permission to an officer.

             (6)  However, subsection (5) does not affect any power of an officer, under this Act, to require the production of a permission referred to in that subsection.

             (7)  If:

                     (a)  an import declaration is, or is taken under section 71L to have been, communicated to Customs; and

                     (b)  before the time when the declaration is, or is so taken to have been, communicated to Customs, the goods to which the declaration relates have been imported or have been brought to the first port or airport in Australia at which any goods are to be discharged;

the goods are taken to have been entered for home consumption.

             (8)  If:

                     (a)  an import declaration is, or is taken under section 71L to have been, communicated to Customs; and

                     (b)  at the time when the declaration is, or is so taken to have been, communicated to Customs, the goods to which the declaration relates have not been brought to the first port or airport in Australia at which any goods are to be discharged;

the goods are taken to be entered for home consumption only when they are brought to that port or airport.

71B  Liability for import declaration processing charge

             (1)  When an import declaration (including an altered import declaration) in respect of goods to which section 68 applies (other than warehoused goods) is, or is taken to have been, communicated to Customs under section 71A, the owner of the goods becomes liable to pay import declaration processing charge in respect of the declaration.

             (2)  If a person who is an owner of goods pays import declaration processing charge in respect of an import declaration relating to particular goods, any other person who is an owner of those goods ceases to be liable to pay charge in respect of that declaration.

             (3)  If an import declaration is withdrawn under subsection 71F(1), or is taken, under subsection 71F(2) or (7), to have been withdrawn, before the issue of an authority to deal in respect of goods covered by the declaration, then, despite subsection (1), the owner of the goods is not liable to pay import declaration processing charge in respect of the declaration.

71BA  Warehoused goods declaration fee

             (1)  An owner of warehoused goods who makes an import declaration in respect of the goods is liable to pay a fee (the warehoused goods declaration fee) for the processing by Customs of the declaration.

             (2)  The amount of the warehoused goods declaration fee is:

                     (a)  if the import declaration is made electronically—$23.20 or, if another amount (not exceeding $34.80) is prescribed by the regulations, the amount so prescribed; or

                     (b)  if the import declaration is made by document—$60.00 or, if another amount (not exceeding $90.00) is prescribed by the regulations, the amount so prescribed.

             (3)  If a person who is an owner of warehoused goods pays the warehoused goods declaration fee for the processing of an import declaration in respect of the goods, any other person who is an owner of the goods ceases to be liable to pay the fee for the processing of the import declaration.

             (4)  In this section:

warehoused goods includes goods that, under section 100, may be dealt with as warehoused goods.

71C  Authority to deal with goods in respect of which an import declaration has been made

             (1)  If an import declaration in respect of goods has been communicated to Customs, Customs must give an import declaration advice, by document or electronically, in accordance with this section.

             (2)  An import declaration advice relating to goods entered by documentary import declaration:

                     (a)  must be given to the owner of the goods or be made available for collection by leaving it at a place in a Customs office that has been allocated for collection of such advices; and

                     (b)  must contain:

                              (i)  a statement to the effect that the goods are cleared for home consumption; or

                             (ii)  a statement that the goods are directed to be held in their current location or are directed for further examination.

             (3)  An import declaration advice relating to goods entered by an electronic import declaration:

                     (a)  must refer to the number given by Customs to identify the particular import declaration; and

                     (b)  must be communicated electronically to the person who made the declaration; and

                     (c)  must contain:

                              (i)  a statement to the effect that the goods are cleared for home consumption; or

                             (ii)  a statement that the goods are directed to be held in their current location or are directed for further examination.

             (4)  Subject to subsection (5), if:

                     (a)  an import declaration advice is given or communicated under this section; and

                     (b)  a payment is made of any duty, GST, luxury car tax, wine tax, import declaration processing charge or other charge or fee payable at the time of entry of, or in respect of, the goods covered by the import declaration advice;

Customs must:

                     (c)  if the advice was given under subsection (2)—give the person to whom the advice was given an authority, in writing, to take the goods into home consumption; and

                     (d)  if the advice was communicated electronically under subsection (3)—communicate electronically, to the person to whom the advice was communicated, an authority to take the goods into home consumption.

             (5)  Customs is not required to give or communicate an authority under subsection (4) while the goods concerned are subject to a direction referred to in subparagraph (2)(b)(ii) or (3)(c)(ii).

             (6)  Customs must give an authority under subsection (4) in relation to goods covered by item 2 of the table in subsection 132AA(1) if subsection (4) would require Customs to do so apart from paragraph (4)(b).

Note:          Subsection 132AA(1) provides that import duty on goods covered by item 2 of the table in that subsection must be paid by a time worked out under the regulations.

             (7)  Customs must give an authority under subsection (4) in relation to goods if:

                     (a)  that subsection would require Customs to do so apart from the fact that any or all of the following were not paid when duty on the goods was paid (or would have been payable if the goods had been subject to duty):

                              (i)  the GST payable on the taxable importation (as defined in the GST Act), if any, that is associated with the import of the goods;

                             (ii)  if a taxable importation of a luxury car (as defined in the Luxury Car Tax Act) is associated with the import of the goods—the luxury car tax payable on that taxable importation;

                            (iii)  if a taxable dealing (as defined in the Wine Tax Act) is associated with the import of the goods—the wine tax payable on that dealing; and

                     (b)  because of the following provisions, the unpaid GST, luxury car tax or wine tax (as appropriate) was not payable until after duty on the goods was payable (or would have been payable if the goods had been subject to duty):

                              (i)  paragraph 33-15(1)(b) of the GST Act;

                             (ii)  paragraph 13-20(1)(b) of the Luxury Car Tax Act;

                            (iii)  paragraph 23-5(1)(b) of the Wine Tax Act.

             (8)  If goods are authorised to be taken into home consumption, the authority to deal, whether given by a document or electronically, must set out:

                     (a)  any condition of the kind referred to in subsection (9) to which the authority is subject; and

                     (b)  the date on which the authority is given; and

                     (c)  such other information as is prescribed.

             (9)  An authority to deal with goods may be expressed to be subject to a condition that a specified permission for the goods to be dealt with (however it is described) be obtained under another law of the Commonwealth.

           (10)  If an authority to deal with goods is expressed to be subject to the condition that a specified permission be obtained, the authority is taken not to have been given until the permission has been obtained.

           (11)  An officer may, at any time before goods authorised to be taken into home consumption are so dealt with, cancel the authority:

                     (a)  if the authority was given in respect of a documentary declaration, by:

                              (i)  signing a notice stating that the authority is cancelled and setting out the reasons for the cancellation; and

                             (ii)  serving a copy of the notice on the person who made the declaration or, if that person does not have possession of the goods, on the person who has possession of the goods; or

                     (b)  if the authority was given in respect of an electronic declaration—by sending electronically, to the person who made the declaration, a message stating that the authority is cancelled and setting out the reasons for the cancellation.

           (12)  If, at any time before goods authorised to be taken into home consumption are so dealt with, an officer has reasonable grounds to suspect that the goods were imported into Australia in contravention of any Customs-related law, the officer may suspend the authority for a specified period:

                     (a)  if the authority was given in respect of a documentary declaration, by:

                              (i)  signing a notice stating that the authority is so suspended and setting out the reasons for the suspension; and

                             (ii)  serving a copy of the notice on the person who made the declaration or, if that person does not have possession of the goods, on the person who has possession of the goods; or

                     (b)  if the authority was given in respect of an electronic declaration—by sending electronically, to the person who made the declaration, a message stating that the authority is so suspended and setting out the reasons for the suspension.

           (13)  If, during the suspension under subsection (12) of an authority, an officer becomes satisfied that there are no longer reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs-related law, the officer must revoke the suspension:

                     (a)  if the authority was given in respect of a documentary declaration, by:

                              (i)  signing a notice stating that the suspension is revoked; and

                             (ii)  serving a copy of the notice on the person to whom the notice of the suspension was given; or

                     (b)  if the authority was given in respect of an electronic declaration—by sending electronically, to the person to whom the message notifying the suspension was sent, a message stating that the suspension is revoked.

           (14)  A cancellation or suspension of an authority, or a revocation of a suspension of an authority, has effect from the time when the relevant notice is served or the relevant message is sent, as the case may be.

71D  Visual examination in presence of officer

             (1)  If a person who is permitted or required to make an import declaration in respect of goods to which section 68 applies does not have the information to complete the declaration, the person may apply to Customs, by document or electronically, for permission to examine the goods in the presence of an officer.

             (2)  A documentary application must be communicated to Customs by giving it to an officer doing duty in relation to import declarations.

             (3)  When an application is given to an officer under subsection (2) or is sent electronically, an officer must, by writing or by message sent electronically, give the applicant permission to examine the goods on a day and at a place specified in the notice.

             (4)  A person who has received a permission may examine the goods in accordance with the permission in the presence of an officer.

71DA  An officer may seek additional information

             (1)  Without limiting the information that may be required to be included in an import declaration, if an import declaration has been made in respect of goods, authority to deal with the goods may be refused until an officer doing duty in relation to import declarations:

                     (a)  has verified particulars of the goods shown in the import declaration; or

                     (b)  is satisfied of any other matter that may be relevant to the granting of an authority to deal.

             (2)  If an officer doing duty in relation to import declarations believes, on reasonable grounds, that the owner of goods to which an import declaration relates has custody or control of commercial documents, or has, or can obtain, information, relating to the goods that will assist the officer to determine whether this Act has been or is being complied with in respect of the goods, the officer may require the owner:

                     (a)  to deliver to the officer the commercial documents in respect of the goods that are in the owner’s custody or control (including any such documents that had previously been delivered to an officer and had been returned to the owner); or

                     (b)  to deliver to the officer such information, in writing, relating to the goods (being information of a kind specified in the notice) as is within the knowledge of the owner or as the owner is reasonably able to obtain.

             (3)  A documentary requirement for the delivery of documents or information in respect of an import declaration must:

                     (a)  be communicated to the person by whom, or on whose behalf, the declaration was communicated; and

                     (b)  be in an approved form and contain such particulars as the form requires.

             (4)  An electronic requirement for the delivery of documents or information in respect of an import declaration must:

                     (a)  be communicated electronically to the person who made the declaration; and

                     (b)  contain such particulars as are set out in an approved statement.

             (5)  An officer doing duty in relation to import declarations may ask:

                     (a)  the owner of goods in respect of which an import declaration has been made; and

                     (b)  if another person made the declaration on behalf of the owner—that other person;

any questions relating to the goods.

             (6)  If an officer doing duty in relation to import declarations believes, on reasonable grounds, that the owner of goods to which an import declaration relates has custody or control of documents, or has, or can obtain, information, relating to the goods that will assist the officer to verify the particulars shown in the import declaration, the officer may require the owner to produce the documents or supply the information to the officer.

             (7)  If:

                     (a)  the owner of goods has been required to deliver documents or information in relation to the goods under subsection (2); or

                     (b)  the owner of, or the person making an import declaration in respect of, goods has been asked a question in respect of the goods under subsection (5); or

                     (c)  the owner of goods has been required to verify a matter in respect of the goods under subsection (6);

authority to deal with the relevant goods in accordance with the declaration must not be granted unless:

                     (d)  the requirement referred to in paragraph (a) has been complied with or withdrawn; or

                     (e)  the question referred to in paragraph (b) has been answered or withdrawn; or

                      (f)  the requirement referred to in paragraph (c) has been complied with or withdrawn, or a security has been taken for compliance with the requirement;

as the case requires.

             (8)  Subject to section 215, if a person delivers a commercial document to an officer doing duty in relation to import declarations under this section, the officer must deal with the document and then return it to the person.

Subdivision CRequests for cargo release

71DB  Making a request for cargo release

             (1)  A request for cargo release (an RCR) in respect of goods is a communication to Customs in accordance with this section of a request for the release of goods to which section 68 applies that are intended to be entered for home consumption.

             (2)  An RCR must be communicated electronically.

             (3)  An RCR can be made only:

                     (a)  by a person who has entered into an import information contract or by a customs broker nominated in the contract to make communications to Customs on behalf of the person; and

                     (b)  while the contract is in force.

             (4)  An RCR must contain the information contained in an approved statement.

             (5)  If the information communicated to Customs in an RCR in respect of goods adequately identifies any permission (however it is described) that has been given for the importation of those goods, the identification of the permission in that information is taken, for the purposes of any law of the Commonwealth (including this Act), to be the production of the permission to an officer.

             (6)  However, subsection (5) does not affect any power of an officer, under this Act, to require the production of a permission referred to in that subsection.

             (7)  If:

                     (a)  an RCR in respect of goods is, or is taken under section 71L to have been, communicated to Customs; and

                     (b)  before the time when the RCR is, or is so taken to have been, communicated to Customs, the goods to which the RCR relates have been imported or have been brought to the first port or airport in Australia at which any goods are to be discharged;

the goods are taken to have been entered for home consumption.

             (8)  If:

                     (a)  an RCR in respect of goods is, or is taken under section 71L to have been, communicated to Customs; and

                     (b)  at the time when the RCR is, or is so taken to have been, communicated to Customs, the goods have not been brought to the first port or airport in Australia at which any goods are to be discharged;

the goods are taken to be entered for home consumption only when they are brought to that port or airport.

71DC  Liability for an RCR processing charge

             (1)  When an RCR is sent to Customs, the person who has entered into the relevant import information contract becomes liable to pay an RCR processing charge in respect of the RCR.

             (2)  The charge is payable when a periodic declaration, in respect of goods to which the RCR relates, is taken to have been sent to Customs.

             (3)  If an RCR is withdrawn under subsection 71F(1), or is taken to be withdrawn under subsection 71F(2) or (7), before the issue of an authority to deal in respect of goods covered by the RCR, then, despite subsection (1), the person is not liable to pay an RCR processing charge in respect of the RCR.

71DD  Making of import information contracts

             (1)  Subject to subsection (2), the CEO may enter into a contract (an import information contract) with a person for the purpose of enabling RCRs to be made by, or on behalf of, the person.

Note:          The CEO may make business rules that a person who wishes to enter into, or is a party to, an import information contract must comply with: see section 273EB.

             (2)  The CEO must not enter into an import information contract with a person (other than a company specified in subsection (3)) unless the CEO is satisfied, as a result of an audit carried out by a person chosen in accordance with the business rules, that the person can provide Customs with accurate information that is necessary to enable Customs to perform duties in relation to goods imported into Australia.

             (3)  The following companies are specified for the purposes of subsection (2):

                     (a)  Colorado Group Limited (ABN 8500 432 7566);

                     (b)  Du Pont (Australia) Pty Limited (ABN 5900 071 6469);

                     (c)  Ericsson Australia Pty Limited (ABN 5600 407 1854);

                     (d)  Grocery Holdings Pty Limited (ABN 27007 427 581);

                     (e)  K mart Australia Limited (ABN 73004 700 485);

                      (f)  Kodak (Australasia) Pty Limited (ABN 4900 405 7621);

                     (g)  Liquorland (Australia) Pty Limited (ABN 82007 512 414);

                     (h)  My Car Automotive Pty Limited (ABN 94061 462 593);

                      (i)  Myer Stores Limited (ABN 83004 143 239);

                      (j)  Nortel Networks Australia Pty Limited (ABN 400 031 64145);

                     (k)  NS Komatsu Pty Limited (ABN 630 535 14739);

                      (l)  Officeworks Superstores Pty Limited (ABN 36004 763 526);

                      (m  Panasonic Australia Pty Limited (ABN 8300 159 2187);

                     (n)  Target Australia Pty Limited (ABN 75004 250 944);

                     (o)  Tyremaster (Wholesale) Pty Limited (ABN 18000 781 037).

             (4)  The provisions in an import information contract are to include provisions relating to:

                     (a)  the goods covered by the contract; and

                     (b)  how the person’s compliance with the business rules is to be reported, monitored and audited; and

                     (c)  the power of the CEO to terminate the contract if the person fails to comply with any of the business rules or with any of the requirements of this Act.

             (5)  The existence of an import information contract does not affect the exercise by the CEO of any powers conferred on him or her by or under this Act.

71DE  Authority to deal with goods in respect of which an RCR has been made

             (1)  If an RCR in respect of goods has been communicated to Customs, Customs must give a cargo release advice electronically in accordance with this section.

             (2)  A cargo release advice:

                     (a)  must refer to the number given by Customs to identify the particular RCR; and

                     (b)  must be communicated electronically to the person who made the RCR; and

                     (c)  must contain:

                              (i)  a statement to the effect that the goods are cleared for home consumption; or

                             (ii)  a statement that the goods are directed to be held in their current location or are directed for further examination.

             (3)  Subject to subsection (4), if a cargo release advice is communicated under this section, Customs must communicate electronically, to the person to whom the advice was communicated, an authority to take the goods into home consumption.

             (4)  Customs is not required to communicate an authority under subsection (3) while the goods concerned are subject to a direction referred to in subparagraph (2)(c)(ii).

             (5)  If goods are authorised to be taken into home consumption, the authority to deal must set out:

                     (a)  any condition of the kind referred to in subsection (6) to which the authority is subject; and

                     (b)  the date on which the authority is given; and

                     (c)  such other information as is prescribed.

             (6)  An authority to deal with goods may be expressed to be subject to a condition that a specified permission for the goods to be dealt with (however it is described) be obtained under another law of the Commonwealth.

             (7)  If an authority to deal with goods is expressed to be subject to the condition that a specified permission be obtained, the authority is taken not to have been given until the permission has been obtained.

             (8)  An officer may, at any time before goods authorised to be taken into home consumption are so dealt with, cancel the authority by sending electronically, to the person to whom the cargo release advice was sent, a message stating that the authority is cancelled and setting out the reasons for the cancellation.

             (9)  If, at any time before goods authorised to be taken into home consumption are so dealt with, an officer has reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs-related law, the officer may suspend the authority for a specified period by sending electronically, to the person to whom the cargo release advice was sent, a message stating that the authority is so suspended and setting out the reasons for the suspension.

           (10)  If, during the suspension under subsection (9) of an authority, an officer becomes satisfied that there are no longer reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs-related law, the officer must revoke the suspension by sending electronically, to the person to whom the message notifying the suspension was sent, a message stating that the suspension is revoked.

           (11)  A cancellation or suspension of an authority, or a revocation of a suspension of an authority, has effect from the time when the relevant notice is served or the relevant message is sent, as the case may be.

71DF  Periodic declarations by persons who may make RCRs

                   If a person who has entered into an import information contract, or a customs broker nominated in the contract to make communications to Customs on behalf of the person, makes, during a particular month, one or more RCRs in respect of goods, the person or a broker who is so nominated:

                     (a)  may, from time to time during the month, send electronically to Customs declarations (periodic declarations) containing such information in relation to the goods as is set out in an approved statement; but

                     (b)  must send electronically to Customs at least one periodic declaration not later than the first day of the following month or such other day of that month as is prescribed.

71DG  Liability for a periodic declaration processing charge

             (1)  When a periodic declaration is sent to Customs under section 71DF, the person who has entered into the relevant import information contract becomes liable to pay a periodic declaration processing charge in respect of the declaration.

             (2)  The charge is payable when the periodic declaration is taken to have been sent to Customs.

Subdivision DWarehouse declarations

71DH  Making a warehouse declaration

             (1)  A warehouse declaration is a communication to Customs in accordance with this section of information about goods to which section 68 applies that are intended to be entered for warehousing.

             (2)  A warehouse declaration may be communicated by document or electronically.

             (3)  A documentary warehouse declaration must be communicated to Customs:

                     (a)  by giving or sending it to an officer doing duty in relation to warehouse declarations; or

                     (b)  by leaving it at a place that has been allocated for lodgment of warehouse declarations in a Customs Office;

at the place at which the goods are to be delivered for warehousing.

             (5)  If the information communicated to Customs in a warehouse declaration relating to goods adequately identifies any permission (however it is described) that has been given for the importation of those goods, the identification of the permission in that information is taken, for the purposes of any law of the Commonwealth (including this Act), to be the production of the permission to an officer.

             (6)  However, subsection (5) does not affect any power of an officer, under this Act, to require the production of a permission referred to in that subsection.

             (7)  If:

                     (a)  a warehouse declaration is, or is taken under section 71L to have been, communicated to Customs; and

                     (b)  before the time when the declaration is, or is so taken to have been, communicated to Customs, the goods to which the declaration relates have been imported or have been brought to the first port or airport in Australia at which any goods are to be discharged;

the goods are taken to have been entered for warehousing.

             (8)  If:

                     (a)  a warehouse declaration is, or is taken under section 71L to have been, communicated to Customs; and

                     (b)  at the time when the warehouse declaration is, or is so taken to have been, communicated to Customs, the goods to which the declaration relates have not been brought to the first port or airport in Australia at which any goods are to be discharged;

the goods are taken to be entered for warehousing only when they are brought to that port or airport.

71DI  Liability for warehouse declaration processing charge

             (1)  When a warehouse declaration (including an altered warehouse declaration) in respect of goods is, or is taken to have been, communicated to Customs under section 71DH, the owner of the goods becomes liable to pay warehouse declaration processing charge in respect of the declaration.

             (2)  If a person who is an owner of goods pays warehouse declaration processing charge in respect of a warehouse declaration relating to particular goods, any other person who is an owner of those goods ceases to be liable to pay charge in respect of that declaration.

             (3)  If a warehouse declaration is withdrawn under subsection 71F(1), or is taken, under subsection 71F(2) or (7), to have been withdrawn, before the issue of an authority to deal in respect of goods covered by the declaration, then, despite subsection (1), the owner of the goods is not liable to pay warehouse declaration processing charge in respect of the declaration.

71DJ  Authority to deal with goods in respect of which a warehouse declaration has been made

             (1)  If a warehouse declaration in respect of goods has been communicated to Customs, Customs must give a warehouse declaration advice, by document or electronically, in accordance with this section.

             (2)  A warehouse declaration advice relating to goods entered by documentary warehouse declaration:

                     (a)  must be given to the owner of the goods or be made available for collection by leaving it at a place in a Customs office that has been allocated for collection of such advices; and

                     (b)  must contain:

                              (i)  a statement to the effect that the goods are cleared for warehousing; or

                             (ii)  a statement that the goods are directed to be held in their current location or are directed for further examination.

             (3)  A warehouse declaration advice relating to goods entered by an electronic warehouse declaration:

                     (a)  must refer to the number given by Customs to identify the particular warehouse declaration; and

                     (b)  must be communicated electronically to the person who made the declaration; and

                     (c)  must contain:

                              (i)  a statement to the effect that the goods are cleared for warehousing; or

                             (ii)  a statement that the goods are directed to be held in their current location or are directed for further examination.

             (4)  Subject to subsection (5), if:

                     (a)  a warehouse declaration advice is given or communicated under this section; and

                     (b)  a payment is made of any warehouse declaration processing charge or other charge or fee payable at the time of entry of, or in respect of, the goods covered by the warehouse declaration advice;

Customs must:

                     (c)  if the advice was given under subsection (2)—give the person to whom the advice was given an authority, in writing, to take the goods into warehousing; and

                     (d)  if the advice was communicated electronically under subsection (3)—communicate electronically, to the person to whom the advice was communicated, an authority to take the goods into warehousing.

             (5)  Customs is not required to give or communicate an authority under subsection (4) while the goods concerned are subject to a direction referred to in subparagraph (2)(b)(ii) or (3)(c)(ii).

             (6)  If goods are authorised to be taken into warehousing, the authority to deal, whether given by a document or electronically, must set out:

                     (a)  any condition of the kind referred to in subsection (7) to which the authority is subject; and

                     (b)  the date on which the authority is given; and

                     (c)  such other information as is prescribed.

             (7)  An authority to deal with goods may be expressed to be subject to a condition that a specified permission for the goods to be dealt with (however it is described) be obtained under another law of the Commonwealth.

             (8)  If an authority to deal with goods is expressed to be subject to the condition that a specified permission be obtained, the authority is taken not to have been given until the permission has been obtained.

             (9)  An officer may, at any time before goods authorised to be taken into warehousing are so dealt with, cancel the authority:

                     (a)  if the authority was given in respect of a documentary declaration, by:

                              (i)  signing a notice stating that the authority is cancelled and setting out the reasons for the cancellation; and

                             (ii)  serving a copy of the notice on the person who made the declaration or, if that person does not have possession of the goods, on the person who has possession of the goods; or

                     (b)  if the authority was given in respect of an electronic declaration—by sending electronically, to the person who made the declaration, a message stating that the authority is cancelled and setting out the reasons for the cancellation.

           (10)  If, at any time before goods authorised to be taken into warehousing are so dealt with, an officer has reasonable grounds to suspect that the goods were imported into Australia in contravention of any Customs-related law, the officer may suspend the authority for a specified period:

                     (a)  if the authority was given in respect of a documentary declaration, by:

                              (i)  signing a notice stating that the authority is so suspended and setting out the reasons for the suspension; and

                             (ii)  serving a copy of the notice on the person who made the declaration or, if that person does not have possession of the goods, on the person who has possession of the goods; or

                     (b)  if the authority was given in respect of an electronic declaration—by sending electronically, to the person who made the declaration, a message stating that the authority is so suspended and setting out the reasons for the suspension.

           (11)  If, during the suspension under subsection (10) of an authority, an officer becomes satisfied that there are no longer reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs-related law, the officer must revoke the suspension:

                     (a)  if the authority was given in respect of a documentary declaration, by:

                              (i)  signing a notice stating that the suspension is revoked; and

                             (ii)  serving a copy of the notice on the person to whom the notice of the suspension was given; or

                     (b)  if the authority was given in respect of an electronic declaration—by sending electronically, to the person to whom the message notifying the suspension was sent, a message stating that the suspension is revoked.

           (12)  A cancellation or suspension of an authority, or a revocation of a suspension of an authority, has effect from the time when the relevant notice is served or the relevant message is sent, as the case may be.

71DK  Visual examination in presence of officer

             (1)  If a person who is permitted or required to make a warehouse declaration in respect of goods to which section 68 applies does not have the information to complete the declaration, the person may apply to Customs, by document or electronically, for permission to examine the goods in the presence of an officer.

             (2)  A documentary application must be communicated to Customs by giving it to an officer doing duty in relation to warehouse declarations.

             (3)  When an application is given to an officer under subsection (2) or is sent electronically, an officer must, by writing or by message sent electronically, give the applicant permission to examine the goods on a day and at a place specified in the notice.

             (4)  A person who has received a permission may examine the goods in accordance with the permission in the presence of an officer.

71DL  An officer may seek additional information

             (1)  Without limiting the information that may be required to be included in a warehouse declaration, if a warehouse declaration has been made in respect of goods, authority to deal with the goods may be refused until an officer doing duty in relation to warehouse declarations:

                     (a)  has verified particulars of the goods shown in the warehouse declaration; or

                     (b)  is satisfied of any other matter that may be relevant to the granting of an authority to deal.

             (2)  If an officer doing duty in relation to warehouse declarations believes, on reasonable grounds, that the owner of goods to which a warehouse declaration relates has custody or control of commercial documents, or has, or can obtain, information, relating to the goods that will assist the officer to determine whether this Act has been or is being complied with in respect of the goods, the officer may require the owner:

                     (a)  to deliver to the officer the commercial documents in respect of the goods that are in the owner’s custody or control (including any such documents that had previously been delivered to an officer and had been returned to the owner); or

                     (b)  to deliver to the officer such information, in writing, relating to the goods (being information of a kind specified in the notice) as is within the knowledge of the owner or as the owner is reasonably able to obtain.

             (3)  A documentary requirement for the delivery of documents or information in respect of a warehouse declaration must:

                     (a)  be communicated to the person by whom, or on whose behalf, the declaration was communicated; and

                     (b)  be in an approved form and contain such particulars as the form requires.

             (4)  An electronic requirement for the delivery of documents or information in respect of a warehouse declaration must:

                     (a)  be communicated electronically to the person who made the declaration; and

                     (b)  contain such particulars as are set out in an approved statement.

             (5)  An officer doing duty in relation to warehouse declarations may ask:

                     (a)  the owner of goods in respect of which a warehouse declaration has been made; and

                     (b)  if another person made the declaration on behalf of the owner—that other person;

any questions relating to the goods.

             (6)  If an officer doing duty in relation to warehouse declarations believes, on reasonable grounds, that the owner of goods to which a warehouse declaration relates has custody or control of commercial documents, or has, or can obtain, information, relating to the goods that will assist the officer to verify the particulars shown in the warehouse declaration, the officer may require the owner to produce the documents or supply the information to the officer.

             (7)  If:

                     (a)  the owner of goods has been required to deliver documents or information in relation to the goods under subsection (2); or

                     (b)  the owner of, or the person making a warehouse declaration in respect of, goods has been asked a question in respect of the goods under subsection (5); or

                     (c)  the owner of goods has been required to verify a matter in respect of the goods under subsection (6);

authority to deal with the relevant goods in accordance with the declaration must not be granted unless:

                     (d)  the requirement referred to in paragraph (a) has been complied with or withdrawn; or

                     (e)  the question referred to in paragraph (b) has been answered or withdrawn; or

                      (f)  the requirement referred to in paragraph (c) has been complied with or withdrawn, or a security has been taken for compliance with the requirement;

as the case requires.

             (8)  Subject to section 215, if a person delivers a commercial document to an officer doing duty in relation to warehouse declarations under this section, the officer must deal with the document and then return it to the person.

Subdivision EGeneral

71E  Application for movement permission

             (1)  Where particular goods, or goods of a particular kind, are, or after their importation will be, subject to Customs control, application may be made to Customs, by document or electronically, in accordance with this section, for permission to move those goods, or goods of that kind, or to move them after their importation, to a place specified in the application.

             (2)  A documentary movement application must:

                     (a)  be made by the owner of the goods concerned; and

                     (b)  be communicated to Customs by giving it to an officer doing duty in relation to import entries or to the movement of goods subject to Customs control.

          (2A)  If:

                     (a)  the goods are goods to which section 68 applies; and

                     (b)  the goods have not been entered for home consumption or warehousing; and

                     (c)  subsection (2C) does not apply to the goods;

a movement application may be made only by the operator of the ship or aircraft that carried the goods, by a cargo reporter in relation to the goods, or by a stevedore or depot operator who has, or intends to take, possession of the goods.

          (2B)  A movement application under subsection (2A) must be made electronically.

          (2C)  This subsection applies to goods if:

                     (a)  the goods are:

                              (i)  accompanied by, and described in, temporary admission papers issued in accordance with an agreement between Australia and one or more other countries that provides for the temporary importation of goods without payment of duty; or

                             (ii)  subject to an application under section 162AA for permission to take delivery of goods; and

                     (b)  neither of the following applies:

                              (i)  the CEO has refused to accept a security or undertaking under section 162A in relation to the goods;

                             (ii)  a Collector has refused to grant permission under section 162A to take delivery of the goods.

             (3)  If a movement application is duly communicated to Customs, subsections (3AA) and (3AB) apply.

       (3AA)  An officer may direct the applicant to ensure that the goods are held in the place where they are currently located until the decision is made on the application.

        (3AB)  If a direction is not given under subsection (3AA), or a reasonable period has elapsed since the giving of such a direction to enable the making of an informed decision on the application, an officer must:

                     (a)  if the application is a document movement application—by notice in writing to the applicant; or

                     (b)  if the application is an electronic movement application—by sending a message electronically to the applicant;

do either of the following:

                     (c)  give the applicant permission to move the goods to which the application relates in accordance with the application either unconditionally or subject to such conditions as are specified in the notice or message;

                     (d)  refuse the application and set out in the notice or message the reasons for the refusal.

          (3B)  If a person moves goods otherwise than in accordance with the requirement of a permission to which the goods relate, the movement of the goods is, for the purposes of paragraph 229(1)(g), taken not to have been authorised by this Act.

          (3C)  If a cargo report states that goods specified in the report are proposed to be moved from a Customs place to another Customs place, then, despite section 71L, the statement is taken to be a movement application in respect of the goods duly made under this section.

          (3D)  In subsection (3C):

Customs place has the meaning given by subsection 183UA(1).

             (4)  Where goods are moved to a place other than a warehouse in accordance with a permission under subsection (3), an officer of Customs may, at any time while the goods remain under Customs control, direct in writing that they be moved from that place to a warehouse specified in the direction within a period specified in the direction.

             (5)  If goods are not moved in accordance with such a direction, an officer of Customs may arrange for the goods to be moved to the warehouse specified in the direction or to any other warehouse.

             (6)  Where an officer of Customs has arranged for goods to be moved to a warehouse, Customs has a lien on the goods for any expenses incurred in connection with their removal to the warehouse and for any warehouse rent and charges incurred in relation to the goods.

71F  Withdrawal of import entries

             (1)  At any time after an import entry is communicated to Customs and before the goods to which it relates are dealt with in accordance with the entry, a withdrawal of the entry may be communicated to Customs by document or electronically.

             (2)  If, at any time after a person has communicated an import entry to Customs and before the goods are dealt with in accordance with the entry, the person changes information included in the entry, the person is taken, at the time when the import entry advice is given or communicated in respect of the altered entry, to have withdrawn the entry as it previously stood.

             (3)  A documentary withdrawal of an import entry must:

                     (a)  be communicated by the person by whom, or on whose behalf, the entry was communicated; and

                     (b)  be communicated to Customs by giving it to an officer doing duty in relation to import entries.

             (5)  A withdrawal of an import entry has no effect during any period while a requirement under subsection 71DA(2) or (6) or 71DL(2) or (6) in respect of the goods to which the entry relates has not been complied with.

             (6)  A withdrawal of an import entry is effected when it is, or is taken under section 71L to have been, communicated to Customs.

             (7)  If:

                     (a)  an import entry is communicated to Customs; and

                     (b)  any duty, fee, charge or tax in respect of goods covered by the entry remains unpaid in respect of the goods concerned for 30 days starting on:

                              (i)  the day on which the import entry advice relating to the goods is communicated; or

                             (ii)  if under subsection 132AA(1) the duty is payable by a time worked out under the regulations—the day on which that time occurs; and

                     (c)  after that period ends, the CEO gives written notice to the owner of the goods requiring payment of the unpaid duty, fee, charge or tax (as appropriate) within a further period set out in the notice; and

                     (d)  the unpaid duty, fee, charge or tax (as appropriate) is not paid within the further period;

the import entry is taken to have been withdrawn under subsection (1).

71G  Goods not to be entered while an entry is outstanding

             (1)  If goods have been entered for home consumption under subsection 68(2) or (3), a person must not communicate a further import declaration, a further RCR or a warehouse declaration in respect of the goods or any part of the goods unless the import declaration or RCR that resulted in the goods being entered for home consumption is withdrawn.

Penalty:  15 penalty units.

             (2)  An offence for a contravention of subsection (1) is an offence of strict liability.

71H  Effect of withdrawal

             (1)  When a withdrawal of an import entry in respect of goods takes effect, any authority to deal with the goods is revoked.

             (2)  Despite the withdrawal:

                     (a)  a person may be prosecuted under Division 4 of Part XIII, or action may be taken under Division 5 of that Part, in respect of the import entry; and

                     (b)  a penalty may be imposed on a person who is convicted of an offence in respect of the import entry;

as if it had not been withdrawn.

             (3)  The withdrawal of a documentary import declaration or of a documentary warehouse declaration does not entitle the person who communicated it to have it returned.

71J  Annotation of import entry by Customs for certain purposes not to constitute withdrawal

                   Any annotation of an import entry that is made by Customs as a result of the acceptance by Customs of an application for a refund or rebate of all or a part of the duty paid, or for a remission of all or part of the duty payable, on goods covered by the entry, is not to be taken to constitute a withdrawal of the entry for the purposes of this Act.

71K  Manner of communicating with Customs by document

             (1)  An import entry, a withdrawal of an import entry, a visual examination application, a movement application, or a return for the purposes of subsection 69(5) or 70(7), that is communicated to Customs by document:

                     (a)  must be in an approved form; and

                     (b)  must contain such information as the approved form requires; and

                     (c)  must be signed in the manner indicated in the approved form.

             (2)  The CEO may approve different forms for documentary communications to be made in different circumstances or by different classes of persons.

71L  Manner and effect of communicating with Customs electronically

             (1)  An import entry, a withdrawal of an import entry, a visual examination application, a movement application, or a return for the purposes of subsection 69(5) or 70(7) that is communicated to Customs electronically must communicate such information as is set out in an approved statement.

             (2)  The CEO may approve different statements for electronic communications to be made in different circumstances or by different classes of persons.

             (3)  For the purposes of this Act, an import entry, a withdrawal of an import entry, a return for the purposes of subsection 69(5) or 70(7) or a periodic declaration, is taken to have been communicated to Customs electronically when an import entry advice, or an acknowledgment of the withdrawal, the return or the declaration, is communicated by Customs electronically to the person identified in the import entry, withdrawal, return or declaration as the person sending it.

             (4)  A movement application that is communicated to Customs electronically must communicate such information as is set out in an approved statement.

             (5)  For the purposes of this Act, a movement application is taken to have been communicated to Customs electronically when an acknowledgment of the application is communicated by Customs electronically to the person identified in the application as the person sending it.

71M  Requirements for communicating to Customs electronically

                   A communication that is required or permitted by this Division to be made to Customs electronically must:

                     (a)  be signed by the person who makes it (see paragraph 126DA(1)(c)); and

                     (b)  otherwise meet the information technology requirements determined under section 126DA.

72  Failure to make entries

             (1)  Where:

                     (a)  imported goods are required to be entered; and

                     (b)  an entry is not made in respect of the goods within such period commencing on the importation of the goods as is prescribed, or any further period allowed by a Collector;

a Collector may cause or permit the goods to be removed to a warehouse or such other place of security as the Collector directs or permits.

             (2)  Where goods that have been, or may be, removed under subsection (1) are live animals or are of a perishable or hazardous nature and a Collector considers it expedient to do so without delay, the Collector may sell, or otherwise dispose of, the goods.

             (3)  A Collector has a lien on goods for any expenses incurred by him in connection with their removal under subsection (1) and for any warehouse rent or similar charges incurred in relation to the goods.

             (4)  Where:

                     (a)  goods (other than goods to which subsection (2) applies) have been, or may be, removed under subsection (1); and

                     (b)  all things that are required to be done to enable authority to deal with the goods to be given, including the making of an entry in respect of the goods, are not done within:

                              (i)  if the goods have been removed—such period as is prescribed commencing on the removal of the goods; or

                             (ii)  if the goods have not been removed—such period as is prescribed commencing on the expiration of the period applicable under paragraph (1)(b) in relation to the goods;

a Collector may sell, or otherwise dispose of, the goods.

             (5)  A period prescribed for the purposes of subsection (1) or subparagraph (4)(b)(i) or (ii) may be a period prescribed in relation to all goods or in relation to goods in a class of goods.

73  Breaking bulk

             (1)  Subject to subsections (2B) and (3), a person shall not break the bulk cargo of a ship arriving in, or on a voyage to, Australia while the ship is within waters of the sea within the outer limits of the territorial sea of Australia, including such waters within the limits of a State or an internal Territory.

Penalty:  250 penalty units.

             (2)  Subject to subsections (2B) and (3), a person shall not break the bulk cargo of an aircraft arriving in, or on a flight to, Australia while the aircraft is:

                     (a)  flying over Australia; or

                     (b)  in, or flying over, waters of the sea within the outer limits of the territorial sea of Australia.

Penalty:  250 penalty units.

          (2A)  Subsections (1) and (2) are offences of strict liability.

Note:          For strict liability, see section 6.1 of the Criminal Code.

          (2B)  Subsections (1) and (2) do not apply if the person has the permission of a Collector.

             (3)  Subsections (1) and (2) do not apply in respect of goods authority to deal with which has been given under section 71B.

74  Officer may give directions as to storage or movement of certain goods

             (1)  If an officer has reasonable grounds to suspect that a report of the cargo made in respect of a ship or aircraft:

                     (a)  has not included particular goods that are intended to be unloaded from the ship or aircraft at a port or airport in Australia; or

                     (b)  has incorrectly described particular goods;

the officer may give written directions to the cargo reporter as to how and where the goods are to be stored, and as to the extent (if any) to which the goods may be moved.

             (2)  An officer who has given a written direction under subsection (1) may, by writing, cancel the direction if the officer is satisfied that a report of the cargo made in respect of the ship or aircraft has included, or correctly described, as the case may be, the goods.

             (3)  If an officer has reasonable grounds to suspect that particular goods in the cargo that is to be, or has been, unloaded from a ship or aircraft are prohibited goods, the officer may give written directions to:

                     (a)  the cargo reporter; or

                     (b)  the stevedore or depot operator whose particulars have been communicated to Customs by the operator of the ship or aircraft under section 64AAC;

as to how and where the goods are to be stored, and as to the extent (if any) to which the goods may be moved.

             (4)  An officer who has given a written direction under subsection (3) may, by writing, cancel the direction if the officer is satisfied that the cargo does not contain prohibited goods.

             (5)  A person who intentionally contravenes a direction given to the person under subsection (1) or (3) commits an offence punishable, on conviction, by a penalty not exceeding 120 penalty units.

             (6)  A person who contravenes a direction given to the person under subsection (1) or (3) commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

             (7)  An offence against subsection (6) is an offence of strict liability.

76  Goods landed at ship’s risk etc.

                   Goods unshipped shall be placed by and at the expense of the master or owner of the ship or the pilot or owner of the aircraft from which they were unshipped in a place of security approved by the Collector, and shall until lawfully removed therefrom be at the risk of the master or owner of the ship or the pilot or owner of the aircraft as if they had not been unshipped.

77  Repacking on wharf

                   Any goods may by authority be repacked or skipped on the wharf.

77AA  Disclosure of information to cargo reporter or owner of goods

             (1)  If a cargo reporter in relation to goods that are on a ship or aircraft on a voyage or flight to a place in Australia requests Customs to inform the cargo reporter:

                     (a)  whether a report of the impending arrival of the ship or aircraft has been made and, if so, the estimated time of arrival specified in the report; or

                     (b)  whether a report of the arrival of the ship or aircraft has been made and, if so, the time of arrival;

Customs may comply with the request.

             (2)  If goods have been entered for home consumption or warehousing, Customs may, at the request of the owner of the goods, inform the owner of the stage reached by Customs in deciding whether or not to give an authority to deal with the goods.

             (3)  If a movement application has been made in respect of goods, Customs may, at the request of the owner of the goods, inform the owner of the stage reached by Customs in its consideration of the application.

             (4)  If goods have been entered for export by the making of an export declaration, Customs may, at the request of the owner of the goods, inform the owner of the stage reached by Customs in deciding whether or not to give an authority to deal with the goods.

             (5)  If a submanifest in respect of goods has been sent to Customs under section 117A, Customs may, at the request of the owner of the goods, inform the owner of the stage reached by Customs in preparing to give a submanifest number in respect of the submanifest.


 

Division 5Detention of goods in the public interest

77EA  Minister may order goods to be detained

             (1)  The Minister may, if the Minister considers that it is in the public interest to do so, order Customs to detain the goods specified in the Minister’s order.

             (2)  At the time an order is made to detain goods:

                     (a)  the goods must be goods the importation of which is restricted by the Customs (Prohibited Imports) Regulations 1956; and

                     (b)  the goods must have been imported into Australia; and

                     (c)  the importation of the goods must not breach this Act; and

                     (d)  the goods must not have been:

                              (i)  delivered into home consumption in accordance with an authority to deal with the goods; or

                             (ii)  exported from Australia.

             (3)  An order to detain goods has effect despite any provision of this Act to the contrary.

77EB  Notice to person whose goods are detained

                   If the Minister orders goods to be detained, the Minister must, as soon as practicable after making the order, give written notice of the order to:

                     (a)  the owner of the goods; or

                     (b)  if the owner of the goods cannot be identified after reasonable inquiry—the person in whose possession or under whose control the goods were at the time the order was given.

77EC  Detention of goods by Customs

                   If the Minister orders Customs to detain goods under section 77EA, Customs must:

                     (a)  move the goods to a place that is approved by a Collector for the purpose of detaining goods under this Subdivision (unless the goods are already in such a place); and

                     (b)  detain the goods in that place until the goods are dealt with under section 77ED, 77EE or 77EF.

77ED  Minister may authorise delivery of detained goods into home consumption

             (1)  On application by the owner of goods detained under section 77EC, the Minister may authorise the delivery of the goods, or so much of the goods as the Minister specifies in the authority, into home consumption.

             (2)  An authority is subject to any conditions, or other requirements, specified in the authority in relation to the goods.

             (3)  An application under subsection (1) must be made before the end of the period of 12 months after the date of the order.

             (4)  The owner of goods authorised to be taken into home consumption under subsection (1) must comply with any other provision of this Act in relation to taking goods into home consumption.

77EE  Minister may authorise export of detained goods

             (1)  On application by the owner of goods detained under section 77EC, the Minister may authorise the exportation of the goods, or so much of the goods as the Minister specifies in the authority, from Australia.

             (2)  An authority is subject to any conditions, or other requirements, specified in the authority in relation to the goods.

             (3)  An application under subsection (1) must be made before the end of the period of 12 months after the date of the order.

             (4)  The owner of goods authorised to be exported under subsection (1) must comply with any other provision of this Act in relation to exporting goods.

77EF  When goods have been detained for 12 months

Goods to be exported or disposed of

             (1)  This section applies if, at the end of the period of 12 months after an order to detain goods is given, some or all of the goods (the remaining goods) have not been:

                     (a)  delivered into home consumption in accordance with an authority given under section 77ED; or

                     (b)  exported in accordance with an authority given under section 77EE.

             (2)  The Minister may grant an authority to export the remaining goods from Australia.

             (3)  The owner of goods authorised to be exported under subsection (2) must comply with any other provision of this Act in relation to exporting goods.

             (4)  If:

                     (a)  the Minister does not grant an authority to export the remaining goods from Australia within 1 month of the end of the period of 12 months after the date of the order; or

                     (b)  the remaining goods have not been exported from Australia within 2 months after the date of an authority to export the goods under subsection (2);

the Minister must authorise Customs to dispose of the goods in the manner the Minister considers appropriate.

Compensation for detained goods

             (5)  Nothing in this section prevents a person from seeking compensation in relation to the remaining goods, or other goods ordered to be detained under this Subdivision, in accordance with section 4AB.


 

Part IVADepots

  

77F  Interpretation

             (1)  In this Part:

Australia Post means the Australian Postal Corporation.

depot, in relation to a depot licence, means the place to which the licence relates.

depot licence means a licence granted under section 77G and includes such a licence that has been renewed under section 77T.

depot licence application charge means the depot licence application charge imposed by the Customs Depot Licensing Charges Act 1997 and payable as set out in section 77H.

depot licence charge means the depot licence charge imposed by the Customs Depot Licensing Charges Act 1997 and payable as set out in section 77M or 77U.

depot licence variation charge means the depot licence variation charge imposed by the Customs Depot Licensing Charges Act 1997 and payable as set out in section 77LA of this Act.

International Mail Centre means a place approved in writing by the CEO under this section as a place for the examination of international mail.

place includes an area, a building and a part of a building.

receptacle means a shipping or airline container, a pallet or other similar article.

Tribunal means the Administrative Appeals Tribunal.

             (2)  A reference in this Part to a conviction of a person of an offence includes a reference to the making of an order under section 19B of the Crimes Act 1914, or under a corresponding provision of a law of a State, a Territory or a foreign country, in relation to a person in respect of an offence.

Note:          Section 19B of the Crimes Act 1914 empowers a court that has found a person to have committed an offence to take action without proceeding to record a conviction.

             (3)  Nothing in this Part affects the operation of Part VIIC of the Crimes Act 1914 (which includes provisions relieving persons from requirements to disclose spent convictions).

77G  Depot licences

             (1)  Subject to this Part, the CEO may, on an application made by a person or partnership in accordance with section 77H, grant the person or partnership a licence in writing, to be known as a depot licence, to use a place described in the licence for any one or more of the following purposes:

                     (a)  the holding of imported goods that are subject to the control of the Customs under section 30;

                     (b)  the unpacking of goods referred to in paragraph (a) from receptacles;

                     (c)  the holding of goods for export that are subject to the control of the Customs under section 30;

                     (d)  the packing of goods referred to in paragraph (c) into receptacles;

                     (e)  the examination of goods referred to in paragraph (a) or (c) by officers of Customs.

             (2)  A depot licence may be granted:

                     (a)  in relation to all the purposes referred to in subsection (1) or only to a particular purpose or purposes referred to in subsection (1) as specified in the licence; and

                     (b)  in relation to goods generally or to goods of a specified class or classes as specified in the licence.

77H  Application for a depot licence

             (1)  An application for a depot licence to cover a place must be made by a person or partnership who would occupy and control the place as a depot if the licence were granted.

             (2)  The application must:

                     (a)  be in writing; and

                     (b)  be in an approved form; and

                     (c)  contain such information as the form requires; and

                     (d)  be signed in the manner indicated in the form; and

                     (e)  subject to subsection (3), be accompanied by a depot licence application charge.

             (3)  If Australia Post makes an application under this section for the whole or a part of an International Mail Centre to be covered by a depot licence, it is not liable to pay the depot licence application charge under subsection (2).

77J  CEO may require applicant to supply further information

             (1)  The CEO may, by written notice given to an applicant for a depot licence, require the applicant to supply further information in relation to the application within the period that is specified in the notice.

             (2)  The CEO may extend the specified period if the applicant, in writing, requests the CEO to do so.

             (3)  If the applicant:

                     (a)  fails to supply the further information within the specified period, or that period as extended under subsection (2); but

                     (b)  supplies the information at a subsequent time;

the CEO must not take the information into account in determining whether to grant the depot licence.

77K  Requirements for grant of depot licence

             (1)  The CEO must not grant a depot licence if, in the CEO’s opinion:

                     (a)  if the applicant is a natural person—the applicant is not a fit and proper person to hold a depot licence; or

                     (b)  if the applicant is a partnership—any of the partners is not a fit and proper person to be a member of a partnership holding a depot licence; or

                     (c)  if the applicant is a company—any director, officer or shareholder of a company who would participate in the management or control of the place proposed to be covered by the licence (the proposed depot) is not a fit and proper person so to participate; or

                     (d)  an employee of the applicant who would participate in the management or control of the proposed depot is not a fit and proper person so to participate; or

                     (e)  if the applicant is a company—the company is not a fit and proper company to hold a depot licence; or

                      (f)  if the applicant is a natural person or a company—the applicant would not be in a position to occupy and control the proposed depot if the licence were granted; or

                     (g)  if the applicant is a partnership—none of the members of the partnership would be in a position to occupy and control the proposed depot if the licence were granted; or

                     (h)  the physical security of the proposed depot is not adequate having regard to:

                              (i)  the nature of the place; or

                             (ii)  the procedures and methods that would be adopted by the applicant to ensure the security of goods in the proposed depot if the licence were granted; or

                      (i)  the records that would be kept in relation to the proposed depot would not be suitable to enable Customs adequately to audit those records.

             (2)  The CEO must, in deciding whether a person is a fit and proper person for the purposes of paragraph (1)(a), (b), (c) or (d), have regard to:

                     (a)  any conviction of the person of an offence against this Act committed within the 10 years immediately before that decision; and

                     (b)  any conviction of the person of an offence against another law of the Commonwealth, or a law of a State or of a Territory, that is punishable by imprisonment for one year or longer, being an offence committed within the 10 years immediately before that decision; and

                     (c)  whether the person is an insolvent under administration; and

                     (d)  any misleading statement made under section 77H or 77J in relation to the application for the licence by or in relation to the person; and

                     (e)  if any such statement made by the person was false—whether the person knew that the statement was false.

             (3)  The CEO must, in deciding whether a company is a fit and proper company for the purposes of paragraph (1)(e), have regard to:

                     (a)  any conviction of the company of an offence against this Act committed within the 10 years immediately before that decision and at a time when any person who is presently a director, officer or shareholder of the company was a director, officer or shareholder of the company; and

                     (b)  any conviction of the company of an offence against another law of the Commonwealth, or a law of a State or of a Territory, that is punishable by a fine of $5,000 or more, being an offence committed within the 10 years immediately before that decision and at a time when a person who is presently a director, officer or shareholder of the company was a director, officer or shareholder of the company; and

                     (c)  whether a receiver of the property, or part of the property, of the company has been appointed; and

                     (d)  whether the company is under administration within the meaning of the Corporations Act 2001; and

                     (e)  whether the company has executed under Part 5.3A of that Act a deed of company arrangement that has not yet terminated; and

                      (f)  whether the company has been placed under official management; and

                     (g)  whether the company is being wound up.

             (4)  The CEO may refuse to grant a depot licence if, in the CEO’s opinion, the place in relation to which the licence is sought would be too remote from the nearest place where officers of Customs regularly perform their functions for Customs to be able to conveniently check whether the Customs Acts are being complied with at the place.

             (5)  If the place in relation to which the application for a depot licence is sought (the proposed depot) is proposed to be used as a depot for imported goods, the CEO must not grant the licence unless the applicant has, at the proposed depot, facilities that would enable the applicant to communicate with Customs electronically.

77L  Granting of a depot licence

             (1)  Subject to subsection (3), the CEO must decide whether or not to grant a depot licence within 60 days after:

                     (a)  if paragraph (b) does not apply—the receipt of the application for the licence; or

                     (b)  if the CEO requires further information relating to the application to be supplied by the applicant under section 77J and the applicant supplied the information in accordance with that section—the receipt of the information.

             (2)  If the CEO has not made a decision whether or not to grant a depot licence within 60 days under subsection (1), the CEO is taken to have refused the application.

             (3)  This section does not apply to an application made before 1 July 1997 in relation to a place that was an appointed place under paragraph 17(b) of this Act immediately before the commencement of this Part.

77LA  Variation of places covered by depot licence

             (1)  The CEO may, on application by the holder of a depot licence, vary the licence by:

                     (a)  omitting the description of the place that is currently described in the licence and substituting a description of another place; or

                     (b)  altering the description of the place that is currently described in the licence.

             (2)  The application must:

                     (a)  be in writing; and

                     (b)  be in an approved form; and

                     (c)  contain such information as the form requires; and

                     (d)  be signed in the manner indicated in the form; and

                     (e)  be accompanied by payment of the depot licence variation charge.

             (3)  The CEO may, by written notice given to an applicant for the variation of a depot licence, require the applicant to supply further information in relation to the application within the period that is specified in the notice or within such further period as the CEO allows.

             (4)  The CEO must not grant an application for the substitution of the description of a place not currently described in the licence, or for the alteration to the description of a place currently described in the licence, if, in the CEO’s opinion:

                     (a)  the physical security of the place whose description is to be substituted, or of the place that would have the altered description, as the case may be, would not be adequate having regard to:

                              (i)  the nature of the place; or

                             (ii)  the procedures and methods that would be adopted by the applicant to ensure the security of goods in the place if the variation were made; or

                     (b)  the records that would be kept in relation to the place would not be suitable to enable Customs adequately to audit those records.

             (5)  The CEO must not grant an application for the substitution of the description of a place not currently described in the licence if, in the CEO’s opinion, the place would be too remote from the nearest place where officers who regularly perform their functions for Customs would be able conveniently to check whether the Customs Acts are being complied with at the place.

             (6)  The CEO must decide whether or not to grant the application within 60 days after:

                     (a)  if paragraph (b) does not apply—the receipt of the application; or

                     (b)  if the CEO requires further information relating to the application to be supplied by the applicant under subsection (3) and the applicant supplied the information in accordance with that subsection—the receipt of the information.

             (7)  If the CEO has not made the decision whether or not to grant the application within the period applicable under subsection (6), the CEO is taken to have refused the application.

77M  Transitional provisions for former paragraph 17(b) places

             (1)  On and after this Part’s commencement, a place that was an appointed place under paragraph 17(b) of this Act immediately before that commencement ceases to be so appointed.

             (2)  A person occupying and controlling such a place (the operator) may, before 1 July 1997, apply for a depot licence to cover that place.

             (3)  If the CEO has not made a decision whether or not to grant the licence before 1 October 1997, the CEO is taken to have refused the application.

             (4)  If the operator does not apply for the depot licence before 1 July 1997:

                     (a)  for the purposes of this Part, the place is taken to be covered by a depot licence for the period starting from this Part’s commencement and ending at the end of 30 June 1997; and

                     (b)  for the purposes of this Part, the operator is taken to be the holder of such a licence for that period; but

                     (c)  in spite of any provisions in this Part, the operator is not liable to pay depot licence charge for that period.

             (5)  If:

                     (a)  the operator applies for the depot licence before 1 July 1997; and

                     (b)  the CEO refuses, or is taken to have refused, the application before 1 October 1997 and:

                              (i)  the operator does not apply for a review of that decision within 28 days of that decision; or

                             (ii)  the operator applies for such a review and the Tribunal affirms the CEO’s decision;

then:

                     (c)  for the purposes of this Part, the place is taken to be covered by a depot licence for the period starting from this Part’s commencement and ending:

                              (i)  if subparagraph (5)(b)(i) applies—28 days after the CEO’s decision; or

                             (ii)  if subparagraph (5)(b)(ii) applies—on the day of the Tribunal’s decision; and

                     (d)  for the purposes of this Part, the operator is taken to be the holder of that licence for that period; but

                     (e)  in spite of any provisions in this Part, the operator is not liable to pay depot licence charge for that period.

             (6)  If:

                     (a)  the operator applies for the depot licence before 1 July 1997; and

                     (b)  the application is successful (whether or not subsequent to an application by the operator to the Tribunal);

then:

                     (c)  the licence granted to the operator must cover the period starting from this Part’s commencement and ending at the end of 30 June 1998; and

                     (d)  the operator must pay Customs depot licence charge within 30 days of the granting of the licence.

Note:          Section 77S provides the general rule that each grant of a licence is for a period of not more than 12 months. Subsection (6) of this section is an exception to that general rule.

             (7)  If Australia Post would, apart from this subsection, be required to pay under this section an amount of depot licence charge in respect of the whole or a part of an International Mail Centre, it is not liable to pay that amount.

77N  Conditions of a depot licence—general

             (1)  A depot licence is subject to the conditions set out in subsections (2) to (10).

             (2)  The holder of a licence must, within 30 days after the occurrence of an event referred to in any of the following paragraphs, give the CEO particulars in writing of that event:

                     (a)  a person not described in the application for the licence as participating in the management or control of the depot commences so to participate;

                     (b)  in the case of a licence held by a partnership—there is a change in the membership of the partnership;

                     (c)  in the case of a licence held by a company:

                              (i)  the company is convicted of an offence of a kind referred to in paragraph 77K(3)(a) or (b); or

                             (ii)  a receiver of the property, or part of the property, of the company is appointed; or

                            (iii)  an administrator of the company is appointed under section 436A, 436B or 436C of the Corporations Act 2001; or

                            (iv)  the company executes a deed of company arrangement under Part 5.3A of that Act;

                     (d)  a person who participates in the management or control of the depot, the holder of the licence or, if a licence is held by a partnership, a member of the partnership, is convicted of an offence referred to in paragraph 77K(2)(a) or (b) or becomes an insolvent under administration.

          (2A)  The holder of a licence must not cause or permit a substantial change to be made in:

                     (a)  a matter affecting the physical security of the depot; or

                     (b)  the keeping of records in relation to the depot;

unless the holder has given to the CEO 30 days’ notice of the proposed change.

             (3)  The holder of the licence must pay to Customs any prescribed travelling expenses payable by the holder under the regulations in relation to travelling to and from the depot by a Collector for the purposes of the Customs Acts. For that purpose, the regulations may prescribe particular rates of travelling expenses in relation to particular circumstances concerning travelling to and from a depot by a Collector for the purposes of the Customs Acts.

             (4)  The holder of the licence must stack and arrange goods in the depot so that authorised officers have reasonable access to, and are able to examine, the goods.

             (5)  The holders of the licence must provide authorised officers with:

                     (a)  adequate space and facilities for the examination of goods in the depot; and

                     (b)  secure storage space for holding those goods.

             (6)  The holder of the licence must, when requested to do so, allow an authorised officer to enter and remain in the depot to examine goods:

                     (a)  which are subject to the control of the Customs; or

                     (b)  which an authorised officer has reasonable grounds to believe are subject to the control of the Customs.

             (7)  The holder of the licence must, when requested to do so, provide an authorised officer with information, which is in the holder’s possession or within the holder’s knowledge, in relation to determining whether or not goods in the depot are subject to the control of the Customs.

             (8)  The holder of the licence must retain all commercial records and records created in accordance with the Customs Acts that:

                     (a)  relate to goods received into a depot; and

                     (b)  come into the possession or control of the holder of the licence;

for 5 years beginning on the day on which the goods were received into the depot.

             (9)  The holder of the licence must keep the records referred to in subsection (8) at:

                     (a)  the depot; or

                     (b)  if the holder has notified Customs in writing of the location of any other places occupied and controlled by the holder where the records are to be kept—those other places.

           (10)  At any reasonable time within the 5 years referred to in subsection (8), the holder of the licence must, when requested to do so:

                     (a)  permit an authorised officer:

                              (i)  to enter and remain in a place that is occupied and controlled by the holder and which the officer has reasonable grounds to believe to be a place where records referred to in subsection (8) are kept; and

                             (ii)  to have full and free access to any such records in that place; and

                            (iii)  to inspect, examine, make copies of, or take extracts from any such records in that place; and

                     (b)  provide the officer with all reasonable facilities and assistance for the purpose of doing all of the things referred to in subparagraphs (a)(i) to (iii) (including providing access to any electronic equipment in the place for those purposes).

           (11)  The holder of the licence is not obliged to comply with a request referred to in subsection (6), (7) or (10) unless the request is made by a person who produces written evidence of the fact that the person is an authorised officer.

77P  Conditions of a depot licence—imported goods

             (1)  If imported goods were received into a depot during a particular month, it is a condition of the licence that the holder of the licence must:

                     (a)  if paragraph (b) does not apply—cause the removal of those goods into a warehouse before the end of the following month; or

                     (b)  if the CEO, on written request by the holder made before the end of that following month, grants an extension under this section—cause the removal of the goods into a warehouse within 30 days after the end of that following month.

             (2)  In this section:

month means month of a year.

77Q  The CEO may specify other conditions of a depot licence

             (1)  The CEO may, for the purpose of:

                     (a)  ensuring compliance with the Customs Acts; or

                     (b)  protecting the revenue;

specify conditions in a depot licence that are additional to the conditions set out in sections 77N and 77P.

             (2)  The CEO may, by written notice to the holder of the licence, vary conditions specified under subsection (1) in relation to that licence.

             (3)  Variation of the conditions cannot take effect before the end of 30 days after the giving of the notice under subsection (2).

77R  Breach of conditions of depot licence

             (1)  The holder of a depot licence must not breach a condition of the licence set out in section 77N or 77P or conditions specified in the licence under section 77Q.

Penalty:  50 penalty units.

             (2)  An offence against subsection (1) is an offence of strict liability.

77S  Duration of depot licences

                   Subject to this Part, a depot licence:

                     (a)  comes into force on a date specified in the licence; and

                     (b)  remains in force until the end of the 30 June next following the grant of the licence;

but may be renewed under section 77T.

Note:          Section 77M provides that, in certain circumstances, a depot licence may be taken to have been granted for a certain period. It also provides that, in relation to certain applicants, an initial depot licence is to be granted for a period that exceeds 12 months. In addition, section 77T provides that a licence may continue to be in force for a further period of 90 days after the 30 June referred to in this section under certain circumstances. Another provision that might affect the operation of this section is section 77V (revocation of licence).

77T  Renewal of depot licences

             (1)  The CEO must, before the end of a financial year, notify each holder of a depot licence of the terms of this section.

             (2)  If the holder pays a depot licence charge for the renewal of the licence before the end of the financial year, the licence is renewed for another period of 12 months at the end of the financial year.

             (3)  If the holder fails to pay the charge before the end of the financial year, a Collector may, until the charge is paid or the end of 90 days immediately following the end of the financial year (whichever occurs first), refuse to permit goods that are subject to the control of the Customs to be received into the depot.

             (4)  If the holder pays the charge within 90 days immediately following the end of the financial year, the licence is taken to have been renewed for another period of 12 months at the end of the financial year.

             (5)  If the holder fails to pay the charge within 90 days immediately following the end of the financial year, the licence expires at the end of that period of 90 days.

             (6)  A depot licence that has been renewed may be further renewed.

77U  Licence charges

             (1)  Subject to section 77M, a depot licence charge is payable in respect of the grant of a depot licence by the person or partnership seeking the grant.

             (2)  A person liable to pay a depot licence charge for the grant of a depot licence must pay the charge within 30 days of the decision to grant that licence.

             (3)  A depot licence charge in respect of the renewal of a depot licence is payable by the holder of the licence in accordance with section 77T.

             (4)  Australia Post is not liable to pay a depot licence charge under this section in respect of each grant or renewal of a depot licence that covers the whole or a part of an International Mail Centre.

77V  Revocation of a depot licence

             (1)  The CEO may give notice of intention to revoke a depot licence to the holder of the licence if:

                     (a)  the CEO is satisfied that:

                              (i)  the physical security of the depot is no longer adequate having regard to the matters referred to in paragraph 77K(1)(h); or

                             (ii)  if the licence is held by a natural person—the person is not a fit and proper person to hold a depot licence; or

                            (iii)  if the licence is held by a partnership—a member of the partnership is not a fit and proper person to be a member of a partnership holding a depot licence; or

                            (iv)  if the licence is held by a company—a director, officer or shareholder of the company who participates in the management or control of the depot is not a fit and proper person so to participate; or

                             (v)  an employee of the holder of the licence who participates in the management or control of the depot is not a fit and proper person so to participate; or

                            (vi)  if the licence is held by a company—the company is not a fit and proper company to hold a depot licence; or

                           (vii)  a condition to which the licence is subject has not been complied with; or

                           (viii)  a licence charge payable in respect of the grant of the depot remains unpaid more than 30 days after the grant of the licence; or

                     (b)  the CEO is satisfied on any other grounds that the revocation is necessary for the protection of the revenue or for the purpose of ensuring compliance with the Customs Acts.

             (2)  In deciding whether a person is a fit and proper person for the purposes of subparagraphs (1)(a)(ii) to (v), the CEO must have regard to:

                     (a)  whether or not the person is an insolvent under administration; and

                     (b)  any conviction of the person of an offence against this Act, or of an offence against another law of the Commonwealth, or a law of a State or of a Territory, punishable by imprisonment for one year or longer, that is committed:

                              (i)  if the licence has not been renewed previously—after the grant of the licence or within 10 years immediately before the grant of the licence; or

                             (ii)  if the licence has been renewed on one or more occasions—after the renewal or latest renewal of the licence or within 10 years immediately before that renewal; and

                     (c)  any misleading statement made under section 77H or 77J in relation to the application for the depot licence by or in relation to the person; and

                     (d)  if any such statement made by the person was false—whether the person knew that the statement was false.

             (3)  In deciding whether a company is a fit and proper company for the purposes of subparagraph (1)(a)(vi), the CEO must have regard to:

                     (a)  the matters referred to in paragraphs 77K(3)(c) to (g); and

                     (b)  any conviction of the company of an offence against this Act or of an offence against another law of the Commonwealth, or a law of a State or of a Territory, punishable by a fine of $5,000 or more, that is committed:

                              (i)  if the licence has not been renewed previously—after the grant of the licence or within 10 years immediately before the grant of the licence; or

                             (ii)  if the licence has been renewed on one or more occasions—after the renewal or the latest renewal of the licence or within 10 years immediately before that renewal;

                            and at a time when a person who is presently a director, officer or shareholder of the company was a director, officer or shareholder of the company.

             (4)  The notice of intention to revoke a depot licence must:

                     (a)  specify the ground or grounds for the intended revocation; and

                     (b)  state that the CEO may decide to revoke the licence at any time within the 14 days following the end of 30 days after the notice is given if the ground or at least one of the grounds exists at that time; and

                     (c)  invite the holder of the licence to provide written statements to Customs within the 30 days to explain why, in the holder’s opinion, the licence should not be revoked.

             (5)  At any time within the 14 days referred to in paragraph (4)(b), the CEO may, by notice in writing, decide to revoke the licence if, having regard to any statements made by the holder of the licence in response to the notice, the CEO is satisfied that the ground or at least one of the grounds specified in the notice exists at that time.

             (6)  If the CEO decides to revoke the depot licence within the 14 days, the depot licence is revoked:

                     (a)  if paragraph (b) does not apply—28 days after the CEO’s decision; or

                     (b)  if the holder of the licence applies to the Tribunal for a review of the CEO’s decision—when the Tribunal affirms the CEO’s decision.

             (7)  The CEO must, by notice in writing, revoke a depot licence if the CEO receives a written request by the holder of the licence that the licence be revoked on and after a specified day.

             (8)  If a depot licence is revoked under this section, the CEO must, by notice published in a newspaper circulating in the locality in which the depot is situated, inform the owners of goods in the depot of that fact and the date of the revocation.

             (9)  If a depot licence is revoked under this section, the person or partnership who held the licence before the revocation must return the licence to Customs within 30 days after the revocation.

           (10)  A notice under subsection (1), (5) or (7) must be served:

                     (a)  either personally or by post, on the holder of the depot licence; or

                     (b)  personally on a person who, at the time of service, apparently participates in the management or control of the depot.

           (11)  In spite of the fact that a notice under subsection (1) or (5) has been given in relation to the revocation of a depot licence, nothing in this Part prevents:

                     (a)  the CEO giving a notice under subsection 77T(1) in relation to the renewal of the licence; or

                     (b)  the holder of the licence obtaining a renewal of the licence by paying a depot licence charge in accordance with section 77T.

Note:          Depot licence charge paid in the circumstances described in subsection (11) may be refunded under section 77W.

77W  Refund of depot licence charge on revocation of a depot licence

             (1)  If:

                     (a)  a depot licence is revoked before the end of a financial year (the financial year); and

                     (b)  the person or partnership (the former holder) who held the licence before its revocation has paid the depot licence charge for that year;

the former holder is entitled to a refund of an amount worked out using the formula:

where:

annual rate means the amount of $4,000, or, if another amount is prescribed under subsection 6(1) of the Customs Depot Licensing Charges Act 1997, that other amount.

post-revocation days means the number of days in the financial year during which the licence is not in force following the revocation of the licence.

days in the year means:

                     (a)  if paragraph (b) does not apply—365; or

                     (b)  if the financial year in which the licence is in force is not constituted by 365 days—the number of days in that financial year.

             (2)  If the former holder has paid the depot licence charge in respect of the renewal of the licence for the following financial year, the former holder is entitled to a refund of the full amount of that charge.

77X  Collector’s powers in relation to a place that is no longer a depot

             (1)  This section applies in relation to a place if:

                     (a)  the place ceases to be covered by a depot licence because the period during which the licence was taken to be in force under subsection 77M(4) or (5) has expired; or

                     (b)  the place otherwise ceases to be covered by a depot licence.

             (2)  If this section applies to a place, a Collector may:

                     (a)  permit goods that are subject to the control of the Customs to be received into the place during a period of 30 days after the place ceased to be covered by a depot licence; and

                     (b)  permit imported goods to be unpacked from receptacles in the place; and

                     (c)  permit goods for export to be packed into receptacles in the place; and

                     (d)  permit examination of goods that are subject to the control of the Customs (the controlled goods) by officers of Customs in the place; and

                     (e)  permit removal of any controlled goods from the place to a depot covered by a depot licence or to a warehouse; and

                      (f)  by notice in writing to the person who was, or who was taken to be, the holder of the licence (the former holder) covering that place, require the former holder to remove any controlled goods to a depot covered by a depot licence or to a warehouse; and

                     (g)  while controlled goods are in the place, take such control of the place as may be necessary for the protection of the revenue or for ensuring compliance with the Customs Acts; and

                     (h)  by notice in writing to the former holder, require the former holder to pay to Customs, in respect of the services of officers required in relation to any controlled goods as a result of the licence ceasing to be in force (including services relating to the supervision of activities in relation to the place, the stocktaking of goods in the place or the reconciliation of records relating to such goods), such fees as the CEO determines having regard to the cost of the services; and

                      (i)  if the former holder fails to comply with a requirement under paragraph (f) in relation to any controlled goods, remove the goods from the place to a depot covered by a depot licence or a warehouse; and

                      (j)  if goods have been removed under paragraph (i), by notice in writing to the former holder, require the former holder to pay to Customs in respect of the cost of the removal such fees as the CEO determines having regard to that cost.

             (3)  If an amount that a former holder is required to pay in accordance with a notice under paragraph (2)(h) or (j) is not paid, that amount may be recovered as a debt due to the Commonwealth by action in a court of competent jurisdiction.

77Y  Collector may give directions in relation to goods subject to Customs control

             (1)  A Collector may, for the protection of the revenue or for the purpose of ensuring compliance with the Customs Acts, give written directions under this section to:

                     (a)  the holder of a depot licence; or

                     (b)  a person participating in the management or control of the depot;

in relation to goods in the depot that are subject to the control of the Customs (the controlled goods).

             (2)  A direction under subsection (1) must be a direction:

                     (a)  to move, or not to move, controlled goods within a depot; or

                     (b)  about the storage of controlled goods in the depot; or

                     (c)  to move controlled goods to another depot or a warehouse; or

                     (d)  about the unpacking from receptacles of imported goods that are controlled goods; or

                     (e)  about the packing into receptacles of goods for export that are controlled goods.

             (3)  A Collector may, for the purpose of:

                     (a)  preventing interference with controlled goods in a depot; or

                     (b)  preventing interference with the exercise of the powers or the performance of the functions of a Collector in respect of a depot or of controlled goods in a depot;

give directions, in relation to the controlled goods, to any person in the depot.

             (4)  A person who has been given a direction under subsection (1) or (3) must not refuse or fail to comply with the direction.

Penalty:  50 penalty units.

             (5)  An offence against subsection (4) is an offence of strict liability.

77Z  Licences cannot be transferred

             (1)  Subject to subsection (2), a depot licence cannot be transferred to another person.

             (2)  A depot licence may be transferred to another person in the circumstances prescribed by the regulations.

77ZA  Service of notice

                   For the purpose of the application of section 29 of the Acts Interpretation Act 1901 to the service by post of a notice under this Part on a person or partnership who holds or held a depot licence, if the notice is posted as a letter addressed to the person or partnership at the address of the place that is or was the depot, the notice is taken to be properly addressed.


 

Part VWarehouses

  

78  Interpretation

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

place includes an area, a building and a part of a building.

warehouse, in relation to a warehouse licence, means the warehouse to which the licence relates.

warehouse licence means a licence granted under section 79 and includes such a licence that has been renewed under section 84.

             (2)  A reference in this Part to the CEO shall be read as including a reference to a Regional Director for a State or Territory.

             (3)  For the purposes of this Part, a person shall be taken to participate in the management or control of a warehouse if:

                     (a)  he has authority to direct the operations of the warehouse or to direct activities in the warehouse, the removal of goods from the warehouse, or another important part of the operations of the warehouse; or

                     (b)  he has authority to direct a person who has authority referred to in paragraph (a) in the exercise of that authority.

79  Warehouse licences

             (1)  Subject to this Part, the CEO may grant a person or partnership a licence in writing, to be known as a warehouse licence, to use a place described in the licence for warehousing goods.

             (2)  A warehouse licence may be a licence to use a place for warehousing goods generally, goods included in a specified class or specified classes of goods or goods other than goods included in a specified class or specified classes of goods.

             (3)  A warehouse licence may authorize blending or packaging, processing, trading or other activities specified in the licence to be carried on in the warehouse.

80  Applications for warehouse licences

                   An application for a warehouse licence shall:

                     (a)  be in writing;

                     (b)  contain a description of the place in relation to which the licence is sought;

                     (c)  specify the kinds of goods that would be warehoused in that place if it were a warehouse;

                     (d)  set out the name and address of each person whom the CEO is required to consider for the purposes of paragraph 81(1)(a), (b), (c) or (d);

                     (e)  set out such particulars of the matters that the CEO is required to consider for the purposes of paragraph 81(1)(e), (f) or (g) as will enable him adequately to consider those matters; and

                      (f)  contain such other information as is prescribed.

81  Requirements for grant of warehouse licence

             (1)  The CEO shall not grant a warehouse licence if, in his opinion:

                     (a)  where the applicant is a natural person—the applicant is not a fit and proper person to hold a warehouse licence;

                     (b)  where the applicant is a partnership—any of the partners is not a fit and proper person to be a member of a partnership holding a warehouse licence;

                     (c)  where the applicant is a company—any director, officer or shareholder of the company who would participate in the management or control of the warehouse is not a fit and proper person so to participate;

                     (d)  an employee of the applicant who would participate in the management or control of the warehouse is not a fit and proper person so to participate;

                    (da)  where the applicant is a company—the company is not a fit and proper company to hold a warehouse licence;

                     (e)  the physical security of the place in relation to which the licence is sought is not adequate having regard to:

                            (ia)  the nature of the place;

                              (i)  the kinds and quantity of goods that would be kept in that place if it were a warehouse; or

                             (ii)  the procedures and methods that would be adopted by the applicant to ensure the security of goods in the place if it were a warehouse;

                      (f)  the plant and equipment that would be used in relation to goods in the place in relation to which the licence is sought if it were a warehouse are not suitable having regard to the nature of those goods and that place; or

                     (g)  the books of account or records that would be kept in relation to the place in relation to which the licence is sought if it were a warehouse would not be suitable to enable the Customs adequately to audit those books or records.

             (2)  The CEO shall, in determining whether a person is a fit and proper person for the purposes of paragraph (1)(a), (b), (c) or (d), have regard to:

                     (a)  any conviction of the person for an offence against this Act committed within the 10 years immediately preceding the making of the application;

                     (b)  any conviction of the person for an offence under a law of the Commonwealth, of a State or of a Territory that is punishable by imprisonment for a period of one year or longer, being an offence committed within the 10 years immediately preceding the making of the application;

                     (c)  whether the person is an undischarged bankrupt;

                     (d)  any misleading statement made in the application by or in relation to the person; and

                     (e)  where any statement by the person in the application was false—whether the person knew that the statement was false.

             (3)  The CEO shall, in determining whether a company is a fit and proper company for the purposes of paragraph (1)(da), have regard to:

                     (a)  any conviction of the company of an offence against this Act committed within the 10 years immediately preceding the making of the application and at a time when a person who is a director, officer or shareholder of the company was a director, officer or shareholder of the company;

                     (b)  any conviction of the company of an offence under a law of the Commonwealth, of a State or of a Territory that is punishable by a fine of 50 penalty units or more, being an offence committed within the 10 years immediately preceding the making of the application and at a time when a person who is a director, officer or shareholder of the company was a director, officer or shareholder of the company;

                     (c)  whether a receiver of the property, or part of the property, of the company has been appointed;

                    (ca)  whether the company is under administration within the meaning of the Corporations Act 2001;

                    (cb)  whether the company has executed under Part 5.3A of that Act a deed of company arrangement that has not yet terminated;

                     (d)  whether the company has been placed under official management; or

                     (e)  whether the company is being wound up.

82  Conditions of warehouse licences

             (1)  A warehouse licence is subject to the condition that, if:

                     (a)  a person not described in the application for the licence as participating in the management or control of the warehouse commences so to participate;

                     (b)  in the case of a licence held by a partnership—there is a change in the membership of the partnership;

                    (ba)  in the case of a licence held by a company—any of the following events occurs:

                              (i)  the company is convicted of an offence of a kind referred to in paragraph 81(3)(a) or (b);

                             (ii)  a receiver of the property, or part of the property, of the company is appointed;

                            (iii)  an administrator of the company is appointed under section 436A, 436B or 436C of the Corporations Act 2001;

                            (iv)  the company executes a deed of company arrangement under Part 5.3A of that Act;

                             (v)  the company begins to be wound up;

                     (c)  a person who participates in the management or control of the warehouse, the holder of the licence or, in the case of a licence held by a partnership, a member of the partnership, is convicted of an offence referred to in paragraph 81(2)(a) or (b) or becomes bankrupt;

                     (d)  there is a substantial change in a matter affecting the physical security of the warehouse;

                     (e)  there is a substantial change in plant or equipment used in relation to goods in the warehouse; or

                      (f)  there is a substantial change in the keeping of accounts or records kept in relation to the warehouse;

the holder of the licence shall, within 30 days after the occurrence of the event, change, conviction, bankruptcy or appointment, as the case requires, give the CEO particulars in writing of that event, change, conviction, bankruptcy or appointment, as the case requires.

             (2)  A warehouse licence is subject to such other conditions (if any) for the protection of the revenue, for the purpose of ensuring compliance with the Customs Acts or otherwise as are prescribed.

             (3)  A warehouse licence is subject to such other conditions (if any) as are specified in the licence, being conditions considered by the CEO to be necessary or desirable for the protection of the revenue or for the purpose of ensuring compliance with the Customs Acts.

             (4)  The conditions specified in a warehouse licence may include:

                     (a)  conditions specifying the persons or classes of persons whose goods may be wareh