Customs Act 1901



277(1)   [Application]  

The proceeds of any goods sold by the Collector shall be applied as follows:

  • Firstly, in the payment of the expenses of the sale.
  • Secondly, where the price for the goods includes duty, in payment of the duty.
  • Thirdly, in payment of the warehouse rent and charges.
  • Fourthly, in payment of the harbour and wharfage dues and freight if any due upon the goods if written notice of such harbour and wharfage dues and freight shall have been given to the Collector.
  • And the balance if any shall be paid to the Finance Minister on account of the person entitled thereto.

    277(2)   [Where duty not paid]  

    For the purposes of section 132, goods to which subsection (1) of this section applies on which duty has not been paid shall be taken to have been entered for home consumption on the day on which the goods are sold by the Collector.

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