Customs Act 1901
View history note
Hide history noteIn this Division:
AANZ originating goods
means goods that, under this Division, are AANZ originating goods.
Agreement
means the Agreement Establishing the ASEAN-Australia-New Zealand Free Trade Area, done at Thailand on 27 February 2009, as amended and in force for Australia from time to time.
Note: In 2009, the text of the Agreement was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).
aquaculture
has the meaning given by Article 1 of Chapter 3 of the Agreement.
Certificate of Origin
means a certificate that is in force and that complies with the requirements of Rule 7 of the Annex to Chapter 3 of the Agreement.
[
CCH Note:
Definition of
"
Certificate of Origin
"
will be repealed by No 116 of 2024, s 3 and Sch 1 item 1, effective the later of: (a) the day this Act receives the Royal Assent; and (b) the day the Second Protocol: (i) to amend the agreement establishing the ASEAN-Australia-New Zealand Free Trade Area; and (ii) done on 21 August 2023 at Semarang, Indonesia; enters into force for Australia. However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur. The Minister must announce, by notifiable instrument, the day the Protocol enters into force for Australia. No 116 of 2024, s 3 and Sch 1 item 6, contains the following:
6 Application provision
6
The amendments made apply in relation to goods imported into Australia on or after the commencement.
]
Convention
means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983, as in force from time to time.
Note: The text of the Convention is set out in Australian Treaty Series 1988 No. 30 ( [ 1988 ] ATS 30). In 2009, 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).
customs value
of goods has the meaning given by section 159.
exclusive economic zone
(Repealed by No 46 of 2011)
Harmonized Commodity Description and Coding System
means the Harmonized Commodity Description and Coding System that is established by or under the Convention.
(a) the Harmonized Commodity Description and Coding System as in force immediately before 1 January 2017; or
(b) if the table in Annex 2 to the Agreement is amended or replaced to refer to Chapters, headings and subheadings of a later version of the Harmonized Commodity Description and Coding System - the later version of the Harmonized Commodity Description and Coding System.
[ CCH Note: Definition of " Harmonized System " will be amended by No 116 of 2024, s 3 and Sch 1 item 7, by substituting para (b), effective the later of: (a) the day this Act receives the Royal Assent; and (b) the day the Second Protocol: (i) to amend the agreement establishing the ASEAN-Australia-New Zealand Free Trade Area; and (ii) done on 21 August 2023 at Semarang, Indonesia; enters into force for Australia. However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur. The Minister must announce, by notifiable instrument, the day the Protocol enters into force for Australia. Para (b) will read:
(b) if either of the following events occurs:
(i) Annex 3B to Chapter 3 of the Agreement is amended or replaced to refer to Chapters, headings and subheadings of an updated version of the Harmonized Commodity Description and Coding System;
(ii) there is a transposition (as mentioned in paragraph 4 of Article 19 of Chapter 3 of the Agreement) of Annex 3B to Chapter 3 of the Agreement because of an updated version of the Harmonized Commodity Description and Coding System and the transposition is adopted as mentioned in that paragraph;the version of the Harmonized Commodity Description and Coding System covered by whichever of those events occurred most recently.
No 116 of 2024, s 3 and Sch 1 item 13, contains the following:
13 Application provision
]
The amendments made apply in relation to goods imported into Australia on or after the commencement.
(a) the territorial sea of a Party; and
(b) the exclusive economic zone of a Party over which the Party exercises sovereign rights or jurisdiction in accordance with international law; and
(c) the continental shelf of a Party over which the Party exercises sovereign rights or jurisdiction in accordance with international law.
(a) goods or energy used in the production, testing or inspection of goods, but not physically incorporated in the goods; or
(b) goods or energy used in the maintenance of buildings or the operation of equipment associated with the production of goods;
including:
(c) fuel (within its ordinary meaning); and
(d) tools, dies and moulds; and
(e) spare parts and materials; and
(f) lubricants, greases, compounding materials and other similar goods; and
(g) gloves, glasses, footwear, clothing, safety equipment and supplies; and
(h) catalysts and solvents.
Interpretation Rules
means the General Rules (as in force from time to time) for the Interpretation of the Harmonized System provided for by the Convention.
non-originating materials
means goods that are not originating materials.
(a) AANZ originating goods that are used or consumed in the production of other goods; or
(b) indirect materials.
Party
means a Party (within the meaning of the Agreement) for which the Agreement has entered into force.
Note: See also subsection (7).
produce
means grow, farm, raise, breed, mine, harvest, fish, trap, hunt, capture, gather, collect, extract, manufacture, process or assemble.
[ CCH Note: Definition of " Product-Specific Rules " will be inserted by No 116 of 2024, s 3 and Sch 1 item 8, effective the later of: (a) the day this Act receives the Royal Assent; and (b) the day the Second Protocol: (i) to amend the agreement establishing the ASEAN-Australia-New Zealand Free Trade Area; and (ii) done on 21 August 2023 at Semarang, Indonesia; enters into force for Australia. However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur. The Minister must announce, by notifiable instrument, the day the Protocol enters into force for Australia. For application provisions relevant to No 116 of 2024, see note under the definition of " Harmonized System " in this subsection. Definition of "Product-Specific Rules" will read:
]Product-Specific Rules
means the following:
(a) Annex 3B to Chapter 3 of the Agreement, unless paragraph (b) applies;
(b) if:
(i) there is a transposition (as mentioned in paragraph 4 of Article 19 of Chapter 3 of the Agreement) of Annex 3B to Chapter 3 of the Agreement because of an updated version of the Harmonized Commodity Description and Coding System and the transposition is adopted as mentioned in that paragraph; and
(ii) that Annex has not been amended or replaced as a result of that transposition; and
(iii) that Annex has not been amended or replaced as a result of a further updated version of the Harmonized Commodity Description and Coding System;that Annex as so transposed.
[ CCH Note: Definition of " Proof of Origin " will be inserted by No 116 of 2024, s 3 and Sch 1 item 2, effective the later of (a) the day this Act receives the Royal Assent; and (b) the day the Second Protocol: (i) to amend the agreement establishing the ASEAN-Australia-New Zealand Free Trade Area; and (ii) done on 21 August 2023 at Semarang, Indonesia; enters into force for Australia. However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur. The Minister must announce, by notifiable instrument, the day the Protocol enters into force for Australia. For application provisions relevant to No 116 of 2024, see note under the definition of " Certificate of Origin " in this subsection. The definition will read:
]Proof of Origin
means a certificate, or a declaration, that is in force and complies with the requirements of Rule 1 of Annex 3A to Chapter 3 of the Agreement.
territorial sea
has the same meaning as in the
Seas and Submerged Lands Act 1973
.
(Repealed by No 151 of 2018)
153ZKB(3) Value of goods.
The value of goods for the purposes of this Division is to be worked out in accordance with the regulations. The regulations may prescribe different valuation rules for different kinds of goods.
153ZKB(4) Tariff classifications.In specifying tariff classifications for the purposes of this Division, the regulations may refer to the Harmonized System.
153ZKB(5) [ S 4(3A) does not apply ]Subsection 4(3A) does not apply for the purposes of this Division.
153ZKB(6) Incorporation of other instruments.For the purposes of this Division, the regulations may apply, adopt or incorporate any matter contained in any instrument or other writing as in force or existing from time to time.
153ZKB(7) Notification of entry into force of Agreement for a Party.The Minister must announce by notice in the Gazette the day on which the Agreement enters into force for a Party (other than Australia). For the purposes of this subsection, Party means a Party (within the meaning of the Agreement).
[ CCH Note: S 153ZKB(7) will be substituted by No 116 of 2024, s 3 and Sch 1 item 16, effective the later of: (a) the day this Act receives the Royal Assent; and (b) the day the Second Protocol: (i) to amend the agreement establishing the ASEAN-Australia-New Zealand Free Trade Area; and (ii) done on 21 August 2023 at Semarang, Indonesia; enters into force for Australia. However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur. The Minister must announce, by notifiable instrument, the day the Protocol enters into force for Australia. S 153ZKB(7) will read:
Notification of entry into force of Agreement for a Party etc.
153ZKB(7)
The Minister must announce, by notifiable instrument, the day on which the Agreement, or an amendment of the Agreement, enters into force for a Party (other than Australia).
No 116 of 2024, s 3 and Sch 1 item 18, contains the following:
18 Application provision
]
The amendment of section
153ZKJ
of the
Customs Act 1901
made applies in relation to:
(a)
goods imported into Australia on or after the commencement of this Part; and
(b)
goods imported into Australia before the commencement of this Part, where the time for working out the rate of import duty on the goods had not occurred before the commencement of this Part.
A notice referred to in subsection (7) is not a legislative instrument.
[ CCH Note: S 153ZKB(8) will be repealed by No 116 of 2024, s 3 and Sch 1 item 16, effective the later of: (a) the day this Act receives the Royal Assent; and (b) the day the Second Protocol: (i) to amend the agreement establishing the ASEAN-Australia-New Zealand Free Trade Area; and (ii) done on 21 August 2023 at Semarang, Indonesia; enters into force for Australia. However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur. The Minister must announce, by notifiable instrument, the day the Protocol enters into force for Australia. For application provisions relevant to No 116 of 2024, see note under s 153ZKB(7) . ]
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