Customs Act 1901
This Act may be cited as the Customs Act 1901. SECTION 2 2 COMMENCEMENT
This Act shall commence on a day to be fixed by Proclamation. SECTION 3 3 (REPEALED)
(Repealed by No 216 of 1973) SECTION 4 INTERPRETATION 4(1)
In this Act except where otherwise clearly intended;
accredited client
(Repealed by No 33 of 2013)
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accredited client payment day
(Repealed by No 33 of 2013)
ACEAN
(Repealed by No 33 of 2013)
"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;
"Air Cargo Automation System"
(Repealed by No 95 of 2001)
"Aircraft"
includes aeroplanes, seaplanes, airships, balloons or any other means of aerial locomotion;
aircraft identification powers
has the same meaning as in the Maritime Powers Act 2013.
"Airport"
means an airport appointed under section 15;
"Airport owner"
includes the occupier of an airport;
(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 or her knowledge, information, and belief truly answer all questions on the subject mentioned that an officer of Customs shall ask;
"Applicable EXIT agreement"
(Repealed by No 95 of 2001 as amended.)
"approved form"
means a form approved under section 4A;
approved statement
means a statement approved under section 4A.
"AQIS"
(Repealed by No 62 of 2015)
"Area A of the Zone of Cooperation"
(Repealed by No 10 of 2003)
(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.
assessed GST
has the meaning given by the GST Act.
assessed luxury car tax
has the meaning given by the Luxury Car Tax Act.
assessed wine tax
has the meaning given by the Wine Tax Act.
"Australia"
does not include the external Territories.
Australian aircraft
means an aircraft that:
(a) is an Australian aircraft as defined in the Civil Aviation Act 1988; 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 Border Force Commissioner
has the same meaning as in the Australian Border Force Act 2015.
Australian offshore electricity installation
means an
offshore electricity installation
that is deemed to be part of Australia because of the operation of section 5C.
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 as is:
(a) within the area comprising-
(i) the areas described in Schedule 1 to the Offshore Petroleum and Greenhouse Gas Storage Act 2006; 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.
(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 provision of this Act, means an officer of Customs authorised under subsection (1AA) to exercise the powers or perform the functions of an authorised officer under that provision.
Note:
See also subsection (1A).
authorised taxation officer
(Repealed by No 54 of 2003)
authorising officer
has the same meaning as in the Maritime Powers Act 2013.
(a) in relation to goods the subject of an export declaration - an authority of the kind mentioned in paragraph 114C(1)(a); or
(aa) (Repealed by No 33 of 2013)
(b) in relation to goods the subject of an import declaration - an authority of the kind referred to in subsection 71C(4); or
(c) (Repealed by No 33 of 2013)
(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.
border controlled precursor
has the same meaning as in Part 9.1 of the Criminal Code.
business rules
(Repealed by No 33 of 2013)
"Brought into physical contact"
has the same meaning as in the Sea Installations Act;
by authority
means by the authority of the officer of Customs doing duty in the matter in relation to which the expression is used.
Cannabinoids
(Repealed by No 129 of 2005)
Cannabis
(Repealed by No 129 of 2005)
Cannabis fibre
(Repealed by No 129 of 2005)
Cannabis plant
(Repealed by No 129 of 2005)
Cannabis resin
(Repealed by No 129 of 2005)
cargo automation system
(Repealed by No 95 of 2001)
cargo release advice
(Repealed by No 33 of 2013)
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 report processing charge"
(Repealed by No 95 of 2001)
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"
(Repealed by No 41 of 2015)
Charter of the United Nations
means the Charter of the United Nations, done at San Fancisco on 26 June 1945 [1945] ATS 1.
Note:
The text of the Charter of the United Nations is set out in Australian Treaty Series 1945 No 1. In 2007, the text of a Convention in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).
child
: without limiting who is a child of a person for the purposes of this Act, each of the following is the child of a person:
(a) an adopted child or exnuptial child of the person;
(b) someone who is a child of the person within the meaning of the Family Law Act 1975.
"clean fuel"
(Repealed by No 76 of 2006)
"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;
Collector
has the meaning given by subsection 8(1).
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 the Department or a Collector:
(a) in respect of an import declaration, or warehouse declaration, relating to the goods or the withdrawal of such an import declaration 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.
Commercial quantity
(Repealed by No 129 of 2005)
Commissioner
(Repealed by No 41 of 2015)
"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;
Commission staff member
(Repealed by No 41 of 2015)
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 offshore area"
has the same meaning as in the Offshore Electricity Infrastructure Act 2021.
Commonwealth ship
means a ship that is in the service of the Commonwealth and flying the prescribed ensign.
"COMPILE computer system"
(Repealed by No 95 of 2001.)
"COMPILE user agreement"
(Repealed by No 95 of 2001.)
"Comptroller"
(Omitted by No 85 of 1995)
Comptroller-General of Customs
means the person who is the Comptroller-General of Customs in accordance with subsection 11(3) or 14(2) of the Australian Border Force Act 2015.
"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
(Repealed by No 46 of 2011)
Continental shelf
(Repealed by No 46 of 2011)
controlled trial
means a controlled trial established by rules made under subsection 179L(1).
controlled trial provision
means the following:
(a) Part IV (importation of goods), other than Division 1 of that Part;
(b) Part IVA (depots);
(c) Part V (warehouses);
(d) Part VI (exportation of goods), other than Division 1 of that Part;
(e) Part VIA (electronic communications);
(f) Part XI (agents and customs brokers);
(g) Part XVA (tariff concession orders);
(h) regulations made for the purposes of a provision covered by paragraph (a), (b), (c), (d), (e), (f) or (g).
Coral Sea area
has the same meaning as in section 7 of the Offshore Petroleum and Greenhouse Gas Storage Act 2006
Country
includes territory or other place, but does not include:
(a) an Australian resources installation; or
(b) an Australian sea installation; or
(c) an Australian offshore electricity installation.
Customs
(Repealed by No 33 of 2009.)
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;
(a) information in any form; or
(b) any program (or part of a program).
Days
does not include Sundays or holidays;
Defence Minister
means the Minister administering section 1 of the Defence Act 1903.
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"
(Repealed by No 76 of 2006.)
(a) a port, airport or wharf that is appointed, and the limits of which are fixed, under section 15; or
(aa) a place to which a ship or aircraft has been brought because of stress of weather or other reasonable cause as mentioned in subsection 58(1), while that ship or aircraft remains at that place; 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), (aa), (b), (c), (d) or (e);
(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);
(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);
diesel fuel
(Repealed by No 54 of 2003)
"diesel fuel rebate"
(Repealed by No 54 of 2003)
"diesel fuel rebate application"
(Repealed by No 54 of 2003)
diesel fuel rebate provision
(Repealed by No 54 of 2003)
"diesel fuel records"
(Repealed by No 54 of 2003)
(a) a Judge of the Federal Court of Australia, of the Supreme Court of the Australian Capital Territory, or of the Federal Circuit and Family Court of Australia (Division 1), 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 Judge of the Local Court of the Northern Territory to whom an appropriate arrangement under subsection 11(2) applies;
(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;
"East Timor"
(Repealed by No 10 of 2003)
"electronic"
, in relation to a communication, means the transmission of the communication by computer.
eligible business entity
has the meaning given by subparagraph 69(1)(d)(ia).
"entry processing charge"
(Repealed by No 95 of 2001)
"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.
excise-equivalent goods
means goods prescribed by the regulations for the purposes of this definition.
excise-equivalent warehouse licence
has the meaning given by subsection 78(1).
exclusive economic zone
(Repealed by No 46 of 2011)
EXIT agreement
(Repealed by No 95 of 2001 as amended.)
EXIT computer system
(Repealed by No 95 of 2001 as amended.)
export declaration
means an export declaration communicated to the Department 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
(Repealed by No 74 of 2023)
export entry advice
means an export entry advice given under subsection 114C(1).
export information contract
(Repealed by No 33 of 2013)
(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 recovery any such goods;
but does not include an internal examination of the person's body;
Finance Minister
means the Minister administering the Public Governance, Performance and Accountability Act 2013.
foreign aircraft
means an aircraft that is not an Australian aircraft.
"foreign ship"
means a ship that is not an Australian ship.
(a) a search of a person conducted by quickly running the hands over the person's outer garments; and
(b) an examination of anything worn or carried by the person that is conveniently and voluntarily removed by the person.
"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.
gaseous fuel
means compressed natural gas, liquefied natural gas or liquefied petroleum gas.
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;
Greater Sunrise special regime area
has the same meaning as in the Seas and Submerged Lands Act 1973.
"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;
"Identifying code"
(Repealed by No 95 of 2001 as amended.)
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 the Department 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 or a warehouse declaration advice.
import information contract
(Repealed by No 33 of 2013)
"Indonesia"
(Omitted by No 25 of 2000)
"In need of protection"
has the meaning given by subsection (20);
infringement notice
has the meaning given by subsection 243X(1).
insolvent under administration
(Repealed by No 46 of 2011)
(a) a resources installation; or
(b) a sea installation; or
(c) an offshore electricity installation.
internal medical search
means an internal search carried out under section 219Z (internal medical search by medical practitioner).
internal non-medical scan
means an internal search carried out under section 219SA (internal non-medical scan using prescribed equipment).
"internal search"
of a person:
(a) 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
(b) in the case of an internal medical search - includes the recovery of any substance or thing suspected on reasonable grounds to be so concealed.
Joint Petroleum Development Area
(Repealed by No 57 of 2019)
"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;
like customable goods
means goods that are prescribed by the regulations for the purposes of this definition.
"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;
maritime officer
has the same meaning as in the Maritime Powers Act 2013.
"marker"
(Repealed by No 76 of 2006)
(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"
(Repealed by No 41 of 2015)
officer
means an officer of Customs.
"Officer of Customs"
(Repealed by No 41 of 2015)
(a) the Secretary of the Department; or
(b) the Australian Border Force Commissioner (including in his or her capacity as the Comptroller-General of Customs); or
(c) an APS employee in the Department; or
(d) a person authorised under subsection (1B) to exercise all the powers and perform all the functions of an officer of Customs; or
(e) a person 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 under subsection (1C), even if the office or position does not come into existence until after it is so specified; or
(f) in relation to a provision of a Customs Act:
(i) a person authorised under subsection (1D) to exercise the powers or perform the functions of an officer of Customs for the purposes of that provision; or
(ii) a person 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 under subsection (1E) in relation to that provision, even if the office or position does not come into existence until after it is so specified.
offshore electricity installation
means infrastructure, a structure or an installation that:
(a) is offshore renewable energy infrastructure within the meaning of the Offshore Electricity Infrastructure Act 2021; or
(b) is offshore electricity transmission infrastructure within the meaning of that Act.
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 offshore electricity installation
means an
offshore electricity installation
that:
(a) is in the Commonwealth offshore area; and
(b) has been brought into the Commonwealth offshore area from a place outside the outer limits of the area;
but does not include an Australian offshore electricity installation.
"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 or herself 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;
parent
without limiting who is a parent of a person for the purposes of this Act, someone is the parent of a person if the person is his or her child because of the definition of child in this subsection.
Parts beyond the seas
(Omitted by No 111 of 1990)
periodic declaration
(Repealed by No 33 of 2013)
periodic declaration processing charge
(Repealed by No 33 of 2013)
"Permit"
(Repealed by No 109 of 2014)
"Pilot"
means the person in charge or command of any aircraft;
"PIN number"
(Repealed by No 95 of 2001)
"Place"
includes ship or aircraft;
place outside Australia
includes:
(a) the waters in the Greater Sunrise special regime area; or
(b) a resources installation in the Greater Sunrise special regime 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;
"pleasure craft"
means a ship that from the time of its arrival at its first port of arrival in Australia from a place outside Australia until the time of its departure from its last port of departure in Australia is:
(a) used or intended to be used wholly for recreational activities, sporting activities or both; and
(b) not used or intended to be used for any commercial activity; and
(c) not offered or intended to be offered for sale or disposal.
"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.
"Prescribed narcotic substance"
(Omitted by No 111 of 1990)
"Produce documents"
means that the person on whom the obligation to produce documents is cast shall to the best of his or her power produce to the Collector all documents relating to the subject matter mentioned;
(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
(ba) restricted goods that have been brought into Australia other than in accordance with a permission under subsection 233BABAE(2); or
(c) goods subject to customs control;
Protected object
means an object in respect of which a notice under section 203T is in force;
quarter
means a period of 3 months ending on 31 March, 30 June, 30 September or 31 December.
RCR
(Repealed by No 33 of 2013)
RCR processing charge
(Repealed by No 33 of 2013)
(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
being an offence that relates to an offence of the kind referred to in paragraph (a) of this definition; or
(iii) section 237 of this Act;
(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;
Registered COMPILE user
(Repealed by No 95 of 2001.)
Registered EXIT user
(Repealed by No 95 of 2001 as amended.)
(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 Area A
(Repealed by No 10 of 2003)
resources installation in the Greater Sunrise special regime area
means a resources installation that is attached to the seabed in the Greater Sunrise special regime area.
resources installation in the Joint Petroleum Development Area
(Repealed by No 57 of 2019)
restricted goods
has the meaning given by section 233BABAE.
(a) in relation to Part XA, means rules made under section 179; and
(b) in relation to Part XB, means rules made under section 179L.
screening charge
(Repealed by No 91 of 2005)
Sea Cargo Automation System
(Repealed by No 95 of 2001)
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 the Department 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.
self-assessed clearance declaration charge
(Repealed by No 91 of 2005.)
"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;
small business entity
has the meaning given by section 328-110 (other than subsection 328-110(4)) of the Income Tax Assessment Act 1997.
"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.
taxable dealing
has the meaning given by the Wine Tax Act.
taxable importation
has the meaning given by the GST Act.
taxable importation of a luxury car
has the meaning given by the Luxury Car Tax Act.
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 Customs"
(Omitted by No 34 of 1992.)
"The United Kingdom"
includes the Channel Islands and the Isle of Man;
"This Act"
includes all regulations made thereunder;
Timor Sea Maritime Boundaries Treaty
means the Treaty between Australia and the Democratic Republic of Timor-Leste Establishing their Maritime Boundaries in the Timor Sea done at New York on 6 March 2018, as in force from time to time.
Note:
The Treaty could in 2019 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).
Timor Sea petroleum activities purpose
, in relation to goods, means the purpose of the goods being:
(a) taken to a resources installation that is attached to the seabed:
(i) in the Greater Sunrise special regime area; or
(ii) in the Greater Sunrise pipeline international offshore area within the meaning of the Offshore Petroleum and Greenhouse Gas Storage Act 2006; or
(iiii) above the Bayu-Undan Gas Field within the meaning of the Timor Sea Maritime Boundaries Treaty; or
(iv) in the Bayu-Undan pipeline international offshore area within the meaning of the Offshore Petroleum and Greenhouse Gas Storage Act 2006; or
(v) above the Kitan Oil Field within the meaning of the Timor Sea Maritime Boundaries Treaty; and
(b) used at the resources installation for a purpose related to Petroleum Activities within the meaning of the Timor Sea Maritime Boundaries Treaty.
tobacco products
means goods classified to heading 2401, 2402 or 2403 or subheading 2404.11.00 of Schedule 3 to the Customs Tariff Act 1995 (except goods classified to subheading 2402.90.00 or 2403.99.10 of that Schedule).
Trafficable quantity
(Repealed by No 129 of 2005.)
transport security identification card
means:
(a) an aviation security identification card issued under the Aviation Transport Security Regulations 2005; and
(b) a maritime security identification card issued under the Maritime Transport and Offshore Facilities Security Regulations 2003.
trusted trader agreement
means an agreement entered into under section 176A between the Comptroller-General of Customs and an entity, and includes such an agreement as varied and in force from time to time.
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;
unmarked plastic explosive
has the same meaning as in Subdivision B of Division 72 of the Criminal Code.
UN-sanctioned goods
means goods that are prescribed as UN-sanctioned goods under subsection 233BABAA(1).
"Visual examination application"
means an application made under section 71D or 71DK for permission to examine goods;
warehouse
means a place at which a person or partnership is authorised by a warehouse licence under section 79 to warehouse goods.
warehouse declaration
means a warehouse declaration communicated to the Department 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 declaration fee
means a fee payable under section 71BA for the processing of an import declaration in respect of warehoused goods.
(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 entry fee"
(Repealed by No 95 of 2001)
"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.
4(1AA)
The Comptroller-General of Customs may, by writing, authorise an officer of Customs to exercise the powers or perform the functions of an authorised officer under a specified provision of this Act.
4(1A)
If:
(a) the Comptroller-General of Customs gives an authorisation under subsection (1AA); and
(b) the authorisation is for officers of Customs from time to time holding, occupying or performing the duties of specified offices or positions to exercise the powers or perform the functions of an authorised officer under specified provisions of this Act;
then the authorisation extends to such an office or position that comes into existence after the authorisation is given.
4(1B)
For the purposes of paragraph (d) of the definition of officer of Customs in subsection (1), the Comptroller-General of Customs may, by writing, authorise a person to exercise all the powers and perform all the functions of an officer of Customs.
4(1C)
For the purposes of paragraph (e) of the definition of officer of Customs in subsection (1), the Comptroller-General of Customs may, by writing, specify an office or position (whether or not in or for the Commonwealth).
4(1D)
For the purposes of subparagraph (f)(i) of the definition of officer of Customs in subsection (1), the Comptroller-General of Customs may, by writing, authorise a person to exercise the powers or perform the functions of an officer of Customs for the purposes of a specified provision of a Customs Act.
4(1E)
For the purposes of subparagraph (f)(ii) of the definition of officer of Customs in subsection (1), the Comptroller-General of Customs may, by writing, specify an office or position (whether or not in or for the Commonwealth) in relation to a specified provision of a Customs Act.
4(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.
4(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.
4(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.
4(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;
(d) (Omitted)
4(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 a later Schedule 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.
4(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 a later Schedule 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.
4(4)
(Repealed by No 129 of 2005)
4(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.
4(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.
4(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 ofthe 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).
4(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.
4(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.
4(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.
4(9A)
If it is necessary to determine whether a resources installation is attached to the seabed (the relevant seabed ):
(a) in the Greater Sunrise special regime area; or
(b) in the Greater Sunrise pipeline international offshore area within the meaning of the Offshore Petroleum and Greenhouse Gas Storage Act 2006; or
(c) above the Bayu-Undan Gas Field within the meaning of the Timor Sea Maritime Boundaries Treaty; or
(d) in the Bayu-Undan pipeline international offshore area within the meaning of the Offshore Petroleum and Greenhouse Gas Storage Act 2006; or
(e) above the Kitan Oil Field within the meaning of the Timor Sea Maritime Boundaries Treaty;
subsection (9) has effect as if a reference in that subsection to the Australian seabed were a reference to the relevant seabed.
4(10)
For the purposes of this Act, the space above or below a coastal area shall be deemed to be in that area.
4(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).
4(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
for:
(ii) the whole or part of which is in that adjacent area;
(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.
4(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).
4(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.
4(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 sea bed 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).
4(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
for:
(ii) the whole or part of which is in that coastal area;
(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.
4(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).
4(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.
4(18A)
An offshore electricity installation is taken to be installed in the Commonwealth offshore area if the installation: (a) rests on the seabed in the Commonwealth offshore area; or (b) is fixed or connected to the seabed in the Commonwealth offshore area (whether or not the installation is floating); or (c) is attached or tethered to any other offshore electricity installation (including any other offshore electricity installation covered by this paragraph);
but does not include a vessel that is temporarily moored or anchored to the seabed in the Commonwealth offshore area.
4(18B)
An offshore electricity installation is not taken to be installed in the Commonwealth offshore area for the purposes of this Act unless it is taken to be so installed under subsection (18A).
4(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.
4(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.
4(19B)
Without limiting Part XII, a person is taken to be unlawfully carrying prohibited goods on his or her body if the person is carrying, on his or her body, restricted goods that have been brought into Australia other than in accordance with a permission under subsection 233BABAE(2).
4(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.
SECTION 4AAA MEMBERS OF FAMILY
For the purposes of this Act, the members of a person's family are taken to include the following (without limitation):
(a) a de facto partner of the person (within the meaning of the Acts Interpretation Act 1901);
(b) someone who is the child of the person, or of whom the person is the child, because of the definition of child in section 4;
(c) anyone else who would be a member of the person's family if someone mentioned in paragraph (a) or (b) is taken to be a member of the person's family.
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.
4AA(2) [Exceptions]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. 4AA(3) [No limit]
Subsection (2) does not limit the cases where a contrary intention may be taken to appear for the purposes of subsection (1).
4AA(4) [Application]This section applies to a provision of this Act, whether enacted before, at or after the commencement of this section.
4AA(5) [Definitions]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.
(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. 4AB(2) [Compensation recovered from other proceedings]
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.
4AB(3) [Acquistion of property]In this section:
acquisition of property
has the same meaning as in paragraph 51(xxxi) of the Constitution.
The Consolidated Revenue Fund is appropriated for the purposes of making payments under this section.
In this Act, a reference to an approved form is a reference to a form that is approved, by instrument in writing, by the Comptroller-General of Customs.
4A(1AA)
(Repealed by No 54 of 2003)
4A(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 Comptroller-General of Customs.
4A(2)
(Repealed by No 10 of 2015)
SECTION 4B 4B WHAT IS A CUSTOMS-RELATED LAW
In this Act:
(a) this Act; or
(b) the Excise Act 1901 and regulations made under that Act; or
(baa) section 72.13 of the Criminal Code; 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).
The Comptroller-General of Customs 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.
4C(2)
An identity card:
(a) must be in a form approved by the Comptroller-General of Customs; and
(b) must contain a recent photograph of the authorised officer, monitoring officer or verification officer.
4C(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 Comptroller-General of Customs as soon as practicable.
Penalty: One penalty unit.
4C(4)
An offence for a contravention of subsection (3) is an offence of strict liability.
4C(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.
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.
SECTION 5AA APPLICATION OF THE CRIMINAL CODE 5AA(1) [Offence]Subject to subsection (2), Chapter 2 of the Criminal Code applies to an offence against this Act.
5AA(2) [Customs prosecution]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. 5AA(3) [Interpretation]
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.
5AA(4) [Standard of proof]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.
5AA(5) [Definition]In this section:
Customs prosecution
has the meaning given in section 244.
A person shall not cause an overseas resources installation to be attached to the Australian seabed.
Penalty: 500 penalty units.
5A(1A)
Subsection (1) does not apply if the person has the permission of the Comptroller-General of Customs given under subsection (2).
5A(2)
The Comptroller-General of Customs 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.
5A(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.
5A(4)
Where the Comptroller-General of Customs has, under subsection (2), given a person permission to cause an overseas resources installation to be attached to the Australian seabed, the Comptroller-General of Customs 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.
5A(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 biosecurity risks (within the meaning of the Biosecurity Act 2015); and
(b) conditions requiring the master of an installation to bring the installation to a place specified by the Comptroller-General of Customs for examination for purposes relating to biosecurity risks (within the meaning of the Biosecurity Act 2015) before the installation is attached to the Australian seabed.
SECTION 5B INSTALLATION OF OVERSEAS SEA INSTALLATIONS 5B(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.
5B(1A)
Subsection (1) does not apply if the person has the permission of the Comptroller-General of Customs given under subsection (2).
5B(2)
The Comptroller-General of Customs 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.
5B(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.
5B(4)
Where the Comptroller-General of Customs 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 Comptroller-General of Customs 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.
5B(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 biosecurity risks (within the meaning of the Biosecurity Act 2015); and
(b) conditions requiring the owner of the installation, to bring the installation to a place specified by the Comptroller-General of Customs for examination for purposes relating to biosecurity risks (within the meaning of the Biosecurity Act 2015) before the installation is installed in an adjacent area or a coastal area.
SECTION 5BA INSTALLATION OF OVERSEAS OFFSHORE ELECTRICITY INSTALLATIONS 5BA(1)
A person commits an offence if: (a) the person causes an overseas offshore electricity installation to be installed; and (b) the installation is installed in the Commonwealth offshore area.
Penalty: 500 penalty units.
5BA(2)
Subsection (1) does not apply if the person has permission in force under subsection (4).
5BA(3)
A person may apply to the Comptroller-General of Customs for permission to cause an overseas offshore electricity installation to be installed in the Commonwealth offshore area.
5BA(4)
The Comptroller-General of Customs may, by notice in writing given to the applicant, grant the permission, subject to such conditions (if any) as are specified in the notice.
5BA(5)
A person commits an offence if: (a) the person has permission in force under subsection (4); and (b) the permission is subject to one or more conditions (including a condition imposed or varied under subsection (6)); and (c) the person fails to comply with any of those conditions.
Penalty: 100 penalty units.
5BA(6)
If the Comptroller-General of Customs has granted a person permission under subsection (4), the Comptroller-General of Customs may, at any time before the installation is installed, by notice in writing given to the person: (a) revoke the permission; or (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.
5BA(7)
Without limiting the generality of subsection (4), conditions to which a permission given under that subsection in relation to an offshore electricity installation may be subject include: (a) conditions relating to biosecurity risks (within the meaning of the Biosecurity Act 2015); and (b) conditions requiring the owner of the installation, to bring the installation to a place specified by the Comptroller-General of Customs for examination for purposes relating to biosecurity risks (within the meaning of the Biosecurity Act 2015) before the installation is installed in the Commonwealth offshore area.
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; or (c) an offshore electricity installation that becomes installed in, or that is, at the commencement of this paragraph, installed in, the Commonwealth offshore area;
shall, subject to subsections (2), (3) and (4) be deemed to be part of Australia.
5C(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).
5C(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.
5C(4)
An offshore electricity installation that is deemed to be part of Australia because of the operation of this section ceases to be part of Australia for the purposes of the Customs Acts if: (a) the installation is uninstalled from its location for the purpose of being taken to a place outside the outer limits of the Commonwealth offshore area; or (b) after having been uninstalled 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 outside the outer limits of the Commonwealth offshore area.
SECTION 6 ACT DOES NOT EXTEND TO EXTERNAL TERRITORIES 6(1) [Act not extend to Territories]
Subject to subsection (2), this Act does not extend to the external Territories.
6(2) [Regulations may include Territories]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.
The Comptroller-General of Customs has the general administration of this Act.
In this Act, a reference to the Collector, or to a Collector, is a reference to:
(a) the Comptroller-General of Customs; or
(b) any officer doing duty in the matter in relation to which the expression is used.
8(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 1 to the Offshore Petroleum and Greenhouse Gas Storage Act 2006 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.
8(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 1 to the Offshore Petroleum and Greenhouse Gas Storage Act 2006 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.
SECTION 8A 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 this Act, 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.
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.
9(1A)(Repealed by No 54 of 2003)
9(2) [Effect of power delegated]
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.
9(3) [Application of Interpretation Act]Paragraph 34AB(1)(c) of the Acts Interpretation Act 1901 does not apply to a delegation under subsection (1).
(Repealed by No 139 of 2013)
9(4)
Subsection (1) does not apply to the Minister's power under subsection 77EA(1), 77ED(1), 77EE(1) or 77EF(2).
SECTION 10 10 (REPEALED)
(Repealed by No 39 of 1985.)
The Governor-General may make arrangements with the Governor of a State-
(a) (omitted)
(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 Subdivision C of Division 1B of Part XII; 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.
11(2)
The Governor-General may make arrangements with the Administrator of the Northern Territory-
(a) (omitted)
(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 alsoJudges 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 Judges of the Local Court of that Territory of the functions of a Magistrate under Subdivision C of Division 1B of Part XII; 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.
SECTION 12 12 (REPEALED)
(Repealed by No 47 of 1953.)
There is to be a seal, called the customs seal, the design of which must be determined by the Comptroller-General of Customs.
13(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 - Comptroller-General of Customs".
13(3)
The customs seal must be keptat such place, and in the custody of such person, as the Comptroller-General of Customs directs.
13(4)
The customs seal must be used as directed by the Comptroller-General of Customs.
13(5)
(Repealed by No 41 of 2015)
13(6)
(Repealed by No 41 of 2015)
13(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 on a document or a copy of a document and, in the absence of proof to the contrary, shall presume that impression was made by proper authority.
SECTION 14 14 FLAG
The ships and aircraft employed in the service of the Australian Border Force (within the meaning of the Australian Border Force Act 2015) shall be distinguished from other ships and aircraft by such flag or in such other manner as shall be prescribed.
The Comptroller-General of Customs 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.
15(1A)
In deciding whether to appoint a port under subsection (1), the Comptroller-General of Customs 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 and Offshore Facilities Security Act 2003); and
(b) if so - whether the person designated under section 14 of the Maritime Transport and Offshore Facilities Security Act 2003 as the port operator has a maritime security plan (within the meaning of that Act).
15(2)
The Comptroller-General of Customs 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.
15(3)
A notice under subsections (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.
SECTION 16 16 (REPEALED)
(Repealed by No 110 of 1980.)
(Repealed by No 41 of 2015)
(Repealed by No 110 of 1980.)
Every wharf-owner and airport owner shall provide to the satisfaction of the Collector suitable office accommodation on his or her wharf or at his or her 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 Comptroller-General of Customs may in writing declare to be requisite.
Penalty: 1 penalty unit.
A person who is in a waterfront area must, at the request of an officer of Customs, produce appropriate identification for the officer's inspection.
20(2)
If a person refuses or fails to produce appropriate identification to an officer of Customs 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.
20(3)
If a member of the crew of an international ship refuses or fails to produce appropriate identification to an officer of Customs, 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.
20(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 officers of Customs when requested to do so.
20(5)
If:
(a) a person refuses or fails to produce appropriate identification to an officer of Customs 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.
20(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.
20(7)
A person must not refuse or fail to comply with a request under subsection (2) or paragraph (5)(d).
Penalty: 5 penalty units.
20(7A)
Subsection (7) does not apply if the person has a reasonable excuse.
20(8)
In this section:
"appropriate identification"
means:
(a) if a person is a member of the crew of an international ship:
(i) a 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; and
(iii) (Repealed by No 63 of 2011)
(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;
(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.
SECTION 21 21 (REPEALED)
(Repealed by No 104 of 1968.)
(Repealed by No 80 of 1950.)
(Repealed by No 104 of 1968.)
Declarations under this Act may be made before the Minister, an officer of Customs or a Justice. SECTION 26 26 DECLARATION BY YOUTHS
No person shall knowingly receive a declaration under this Act by any person under the age of eighteen years. SECTION 27 27 STATE INSPECTION LAWS
(Repealed by No 41 of 2015)
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.
28(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 the Commonwealth an overtime fee.
28(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.
28(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 the Commonwealth a location fee.
28(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.
28(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.
SECTION 29 29 (REPEALED)
(Repealed by No 110 of 1980.)
Goods shall be subject to customs control as follows:
(a) as to goods to which section 68 applies that are unshipped or that are a ship or aircraft not carried on board a ship or aircraft - from the time of their importation:
(i) (repealed)
(ii) if the goods are not examinable food that has been entered for home consumption or warehousing and are not excise-equivalent goods - 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 and are not excise-equivalent goods - 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; and
(v) if the goods (the dual goods ) are examinable food that has been entered for warehousing and are excise-equivalent goods - until whichever of the events mentioned in subsection (1A) happens first; and
(vi) if the goods are excise-equivalent goods and are not examinable food - until whichever of the events mentioned in subsection (1B) happens first;
(aa) as to goods to which section 68 applies that are not goods to which paragraph (a) of this subsection applies - 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 - and 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 of Taxation's control under section 61 of the Excise Act 1901;
(e) as to goods made or prepared in, or brought into, a prescribed place for export that are no longer for export - from the time the goods are made or prepared in, or brought into, the prescribed place until the goods are moved from the place in accordance with a permission given under section 119AC.
30(1A)
The events for the purposes of subparagraph (1)(a)(v) are as follows:
(a) the dual goods are destroyed in accordance with an imported food inspection advice delivered to the person who has possession of the goods;
(b) excisable goods are manufactured and the dual goods are used in that manufacture;
(c) the dual goods are delivered into home consumption in accordance with an authority to deal or in accordance with a permission under section 69, 70 or 162A;
(d) the dual goods are exported to a place outside Australia.
30(1B)
The events for the purposes of subparagraph (1)(a)(vi) are as follows:
(a) excisable goods are manufactured and the excise-equivalent goods are used in that manufacture;
(b) the excise-equivalent goods are delivered into home consumption in accordance with an authority to deal or in accordance with a permission under section 69, 70 or 162A;
(c) the excise-equivalent goods are exported to a place outside Australia.
30(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.
SECTION 30A EXEMPTIONS UNDER TORRES STRAIT TREATY 30A(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.
30A(2)
The Comptroller-General of Customs 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.
30A(3)
The Comptroller-General of Customs 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 or her 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 or her in connection with the performance of traditional activities in the Protected Zone or in an area in the vicinity of the Protected Zone; or
(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.
30A(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 or her 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 Comptroller-General of Customs setting out such information as is prescribed, request the Comptroller-General of Customs to grant an exemption under subsection (5) in relation to the voyage or flight, as the case may be.
30A(5)
The Comptroller-General of Customs may, in his or her 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 airc