Customs Act 1901


Division 1 - The Payment and Computation of Duties Generally  


132AA(1)   General rule.  

Import duty payable on goods described in an item of the following table must be paid by the time indicated in the item. Import duty on goods covered by both items 1 and 2 is payable by the time indicated in item 2.

When import duty must be paid
Item Description of goods Time by which duty on goods must be paid
1 Goods entered for home consumption Time of entry of the goods for home consumption
2 Goods prescribed by the regulations and entered for home consumption Time worked out under the regulations made for the purposes of this item
3 Goods about which the owner, or a person acting on behalf of the owner, is required by section 71 to provide information When the information is provided, or when the goods arrive in Australia, whichever is later
4 Goods of a kind referred to in paragraph 68(1)(e) that are not covered by item 3 Time of delivery of the goods into home consumption


The regulations may prescribe goods by reference to classes, and may provide for different times for payment for different classes of goods. See subsection 33(3A) of the Acts Interpretation Act 1901 .

132AA(2)   Regulations prescribing goods.  

For the purposes of subsection (1), goods may be prescribed by reference to a class identified by reference to characteristics or actions of the persons importing goods in the class. This does not limit the ways in which goods may be prescribed.

132AA(3)   Regulations setting time for payment of duty.  

For the purposes of subsection (1), the regulations may provide for the time by which import duty must be paid to be worked out by reference to a time specified by the Comptroller-General of Customs. This does not limit the ways in which the regulations may provide for working out that time.

132AA(4)   Exceptions to this section.  

Subsection (1) has effect subject to the provisions listed in column 2 of the following table:

Exceptions to this section
Column 1 Column 2 Column 3
Item Provisions Subject
1 paragraphs 69(8)(h) and 70(7)(b) payment of duty on certain goods delivered into home consumption without entry for home consumption
1A (Repealed by No 33 of 2013)
2 (Repealed by No 136 of 2012)
3 section 162A temporary importation of goods without paying duty

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