Customs Act 1901


Division 1 - Powers of officers  

Subdivision K - Miscellaneous  


If a Collector has reason to believe that goods found at a Customs place:

(a) are not required to be, or are not able to be, entered for home consumption; and

(b) have been abandoned by their owner;

the Collector may take steps to dispose of the goods in any manner he or she thinks appropriate.


For the purposes of subsection (1), a Collector is taken to have reason to believe that goods found at a Customs place have been abandoned if a period prescribed for the purposes of this subsection, not exceeding 120 days, has passed since the goods were found at that place and no person has claimed ownership of the goods.


If the Collector sells the goods, any expenses incurred by the Commonwealth in collecting and housing them and ultimately arranging for their disposal may be offset against any money realised on their sale.

Nothing in this provision prevents a person, at any time after the end of the prescribed period in relation to particular goods found at a Customs place, from seeking compensation for those goods in accordance with section 4AB .

For the purposes of this section, the Collector must ensure that there is created and maintained a record, in writing, specifying, in respect of particular goods found at a Customs place:

(a) the date on which and place at which the goods were found; and

(b) if the goods are subsequently disposed of - the date and manner of their disposal; and

(c) if the goods are sold - the amount realised on their sale and any amount offset against that amount in accordance with subsection (3).

This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.