Customs Regulation 2015 (Cth)
made under the
This is a compilation of the
The notes at the end of this compilation (the
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register ( The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
For more information about any editorial changes made in this compilation, see the endnotes.
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
This is the
Customs Regulation 2015 .
This instrument is made under the
Customs Act 1901 .
In this instrument:
Act means theCustoms Act 1901 .
AHECC : see subclause 1(2) of Schedule 3.
aircraft’s stores has the meaning given by section 130C of the Act.
alcoholic beverage : see section 95.
allowable factory cost : see subsection 112(8).
appointed , in relation to an airport, boarding station, port or wharf, means an airport, boarding station, port or wharf appointed under section 15 of the Act.
Australian Border Force has the same meaning as in theAustralian Border Force Act 2015 .
Australian National Flag means the Australian National Flag within the meaning of theFlags Act 1953 .
Australia Travel Declaration , in relation to the importation of Subdivision AA goods by a person into Australia, means the digital declaration known by that name that is:
(a) submitted by the person in respect of that importation to the departmental system that processes such declarations; or
(b) if the person has submitted one or more subsequent declarations in respect of that importation—the most recently submitted declaration.
authorised Australia Post outlet means an outlet:
(a) owned and operated by Australia Post; or
(b) that is:
(i) licensed by Australia Post to a third party licensee; and
(ii) operated by a licensee or manager who meets the criteria for Gatekeeper accreditation of registration authorities.
Note: Gatekeeper is managed by the Australian Government Information Management Office.
broker’s licence has the meaning given by subsection 180(1) of the Act.
CAMS Manual of Motor Sport : see subclause 2(2) of Schedule 9.
child abuse material has the meaning given by subsection 233BAB(4) of the Act.
commencing day means the day this instrument commences.
commercial quantity of objectionable goods : see subclause 1(2) of Schedule 7.
Committee has the meaning given by subsection 180(1) of the Act.
contaminated petrol means petrol that has been contaminated by being mixed with another substance.
customs document means a document:
(a) given, issued or kept by the Department, or any officer, for the purposes of the Customs Acts; or
(b) produced or delivered to the Department, or any officer, for the purposes of the Customs Acts.
Note: Examples include a receipt, a certificate, a claim, an account, a book, a manifest, a declaration, an entry, an invoice, a licence, a security, a notice, a permit, a debenture, a report, an authority and a consent.
deductible administrative costs : see subsection 112(8).
departure area means a part of an airport or wharf that is set aside for the reception of relevant travellers who:
(a) have complied with the laws of the Commonwealth relating to the departure of persons for places outside Australia; and
(b) are yet to embark on an aircraft or ship for the relevant flight or relevant voyage concerned.
education institution has the same meaning as in theStudent Assistance Act 1973 .
gateway airport : see subsection 150A(3).
human embryo clone has the same meaning as in theProhibition of Human Cloning for Reproduction Act 2002 .
instalment period : see subsection 37(3).
intergovernmental agreement means an agreement:
(a) to which the Commonwealth and the government of one or more foreign countries are parties; and
(b) that provides for the importation of goods of a class or classes specified in the agreement into Australia, and that country or those countries, on a temporary basis without payment of duty.
international airport means the following airports:
(a) Adelaide International Airport;
(b) Brisbane International Airport;
(c) Cairns International Airport;
(d) Coolangatta Airport;
(e) Darwin International Airport;
(f) Hobart International Airport;
(g) Melbourne International Airport;
(h) Perth International Airport;
(i) Sunshine Coast (Maroochydore) Airport;
(j) Sydney International Airport;
(k) Townsville Airport.
international flight :
(a) in the case of a person leaving Australia
— has the same meaning as in section 96A of the Act; and(b) in the case of a person entering Australia—has the same meaning as in section 96B of the Act.
international passenger cruise ship : see subsection 74(2).
international traveller : see subsection 150A(3).
inwards duty free shop has the same meaning as in section 96B of the Act.
mail‑order house : see subsection 24(4).
objectionable good : see subclause 1(2) of Schedule 7.
off‑airport duty free shop means an outwards duty free shop other than an on‑airport duty free shop.
on‑airport duty free shop means an outwards duty free shop located in a departure area of an airport.
outwards duty free shop has the same meaning as in section 96A of the Act.
overseas flight : see subsection 150A(3).
petrol includes:
(a) benzine, benzol, gasoline, naphtha and pentane; and
(b) any of the following that are dutiable under the Act:
(i) petroleum distillate;
(ii) shale distillate;
(iii) coal tar distillate; and
(c) any goods classified under the following tariff headings or subheadings:
(i) 2710.19.91;
(ii) 2710.19.92;
(iii) 2710.91.91;
(iv) 2710.91.92;
(v) 2710.99.91;
(vi) 2710.99.92;
(vii) 3403.11.10;
(viii) 3403.11.90;
(ix) 3403.19.10;
(x) 3403.19.90;
(xi) 3403.91.10;
(xii) 3403.91.90;
(xiii) 3403.99.10;
(xiv) 3403.99.90;
(xv) 3811.21.10;
(xvi) 3811.21.90;
(xvii) 3819.00.00.
place of export has the meaning given by subsection 154(1) of the Act.
Prohibited Exports Regulations means theCustoms (Prohibited Exports) Regulations 1958 .
Prohibited Imports Regulations means theCustoms (Prohibited Imports) Regulations 1956 .
proprietor :
(a) in relation to an outwards duty free shop—has the same meaning as in section 96A of the Act; and
(b) in relation to an inwards duty free shop—has the same meaning as in section 96B of the Act.
Reagent Chemicals document means the document known as theReagent Chemicals: Specifications and Procedures, Tenth Edition , published by the American Chemical Society, as it exists on the commencing day.
relevant flight , in relation to a person who is a relevant traveller, means the international flight in relation to which the person is a relevant traveller.
relevant instalment period : see subsection 37(3).
relevant traveller :
(a) in the case of a person leaving Australia—has the same meaning as in section 96A of the Act; and
(b) in the case of a person entering Australia—has the same meaning as in section 96B of the Act.
relevant voyage , in relation to a person who is a relevant traveller, means the international voyage (within the meaning of section 96A of the Act) in relation to which the person is a relevant traveller.
ship’s stores has the meaning given by section 130C of the Act.
special processing area : see subsection 150A(3).
statutory function : see subsection 150A(3).
Subdivision AA goods has the meaning given by section 71AAAA of the Act.
tariff heading : see section 5.
tariff subheading : see section 5.
TCO has the meaning given by subsection 269B(1) of the Act.
tobacco products has the same meaning as in section 233BABAD of the Act.
viable material : see subclause 3(2) of Schedule 7.
warehouse licence has the meaning given by subsection 78(1) of the Act.
In this instrument:
(a) a reference to a tariff heading or a tariff subheading is a reference to a heading or a subheading, as the case may be, in Schedule 3 to the
Customs Tariff Act 1995 ; and(b) a reference to a tariff heading includes a reference to any tariff subheading listed under the heading in that Schedule.
(1) For paragraph (b) of the definition of
Airport shop goods in subsection 4(1) of the Act, each of the following classes of goods is a class of airport shop goods for the purposes of section 96B of the Act:
(a) alcoholic beverages;
(b) tobacco products;
(c) goods which are:
(i) no more than $900 in value; and
(ii) no more than 7 kilograms in weight; and
(iii) no more than 56 centimetres long, 36 centimetres high and 23 centimetres deep.
(2) However, each of the following goods is taken not to be in a class of airport shop goods:
(a) alcoholic beverages that are not in sealed containers;
(b) food or beverages which are able to be immediately consumed, other than:
(i) commercially produced confectionery that is in sealed packaging; and
(ii) alcoholic beverages in sealed containers;
(c) fresh or dried fruits;
(d) fresh or dried vegetables;
(e) live plants;
(f) fresh or dried cut flowers.
(3) Subsection (1) applies regardless of whether the goods are local use goods within the meaning of subsection 270(5) of the Act.
(1) This section is made for the definition of
Commonwealth aircraft in subsection 4(1) of the Act.(2) The ensign for an aircraft is:
(a) for an aircraft in the service of the Australian Border Force—the flag prescribed by section 11; and
(b) otherwise—the Australian National Flag.
(3) The insignia for an aircraft is:
(a) for an aircraft in the service of the Australian Border Force—the words “AUSTRALIAN BORDER FORCE” displayed in letters at least 150 millimetres high; and
(b) for an aircraft in the service of the Australian Defence Force—the Australian Air Force roundel (displayed in any colour or combination of colours) that forms part of the flag:
(i) appointed under section 5 of the
Flags Act 1953 to be the ensign of the Australian Air Force; and(ii) known as the Royal Australian Air Force Ensign.
For the definition of
Commonwealth ship in subsection 4(1) of the Act, the ensign for a ship is:
(a) for a ship in the service of the Australian Border Force—the flag prescribed by section 11; and
(b) for a ship in the service of the Royal Australian Navy—the ensign of the Royal Australian Navy; and
(c) otherwise—the Australian National Flag.
For the definition of
excise‑equivalent goods in subsection 4(1) of the Act, clause 1 of Schedule 1 prescribes goods.
For the definition of
like customable goods in subsection 4(1) of the Act, clause 2 of Schedule 1 prescribes goods.
For section 14 of the Act, the flag is the Australian National Flag with the words AUSTRALIAN BORDER FORCE in bold, white letters between the Commonwealth Star and the lower part of the Southern Cross.
(1) For subsection 28(1) of the Act, officers are to be available to perform a function mentioned in an item in the following table, in the State or Territory, on the day, and during the hours, mentioned in the item.
1 | Receiving electronic communications required or permitted to be made under Division 3 or 4 of Part IV of the Act. | Every State or Territory | Every day | All hours |
2 | Boarding or clearing aircraft at an international airport. | Every State or Territory | Every day | All hours |
3 | Attendance for the examination of:
| Every State or Territory | Every day | All hours |
4 | Receiving electronic communications sent to the Department or an officer of Customs in relation to: (a) goods intended for export; or (b) the departure of ships and aircraft. | Every State or Territory | Every day | All hours |
5 | Receiving applications under section 107 given to an officer of Customs manually. | Northern Territory | Monday to Friday, other than a public holiday | 8.00 am to 4.30 pm |
6 | Receiving applications under section 107 given to an officer of Customs manually. | A State or Territory other than the Northern Territory | Monday to Friday, other than a public holiday | 8.30 am to 5.00 pm |
7 | Any other function done at a Customs place for the purposes of the Customs Acts. | Northern Territory | Monday to Friday, other than a public holiday | 8.00 am to 4.30 pm |
8 | Any other function done at a Customs place for the purposes of the Customs Acts. | A State or Territory other than the Northern Territory | Monday to Friday, other than a public holiday | 8.30 am to 5.00 pm |
(2) In this section:
Customs place means:
(a) a place owned or occupied by the Commonwealth for use for the purposes of the Customs Acts; or
(b) a port, airport or wharf that is appointed, and the limits of which are fixed, under section 15 of the Act; or
(c) a boarding station that is appointed under section 15 of the Act; or
(d) a place described in a depot licence that is granted under section 77G of the Act; or
(e) a place described in a licence for warehousing goods that is granted under subsection 79(1) of the Act; or
(f) a place approved in an instrument under subsection 183UA(2) of the Act as a place for the examination of international mail.
public holiday , in relation to a function, means a day that is observed as a public holiday at the place where the function is to be performed.
(1) For paragraph 28(3)(a) of the Act, the rate for the overtime fee is $65.45 per hour or part hour.
(2) For paragraph 28(5)(a) of the Act, the rate for the location fee is $65.45 per hour or part hour.
(3) For paragraphs 28(3)(b) and (5)(b) of the Act, the rate of travel expense is:
(a) for travel by taxi:
(i) if Cabcharge is used—110% of the fare; or
(ii) if Cabcharge is not used—the fare; or
(b) for travel by motor vehicle other than taxi—58 cents for each kilometre travelled; or
(c) for travel by bus, aircraft, boat or train—the fare.
(4) For paragraphs 28(3)(b) and (5)(b) of the Act, the whole of an accommodation allowance paid to an officer by the Commonwealth for the officer to perform a function at a place is a travel expense.
For paragraphs 30(1)(d) and (e) of the Act, the places are the following:
(a) an appointed airport or appointed wharf;
(b) a place for which a depot licence has been granted under section 77G of the Act;
(c) a place where goods intended for export may be inspected and examined under the Act or the
Commerce (Trade Descriptions) Act 1905 .
For subparagraphs 64(5)(b)(i) and (5A)(b)(i) of the Act, the period is 96 hours.
For subparagraphs 64(5)(b)(ii) and (5A)(b)(ii) of the Act, the period mentioned in an item in the following table is specified for a journey of the kind mentioned in the item.
1 | A journey that is likely to take at least 72 hours but less than 96 hours | 72 hours |
2 | A journey that is likely to take at least 48 hours but less than 72 hours | 48 hours |
3 | A journey that is likely to take at least 24 hours but less than 48 hours | 24 hours |
4 | A journey that is likely to take less than 24 hours | 12 hours |
For paragraph 64(5A)(a) of the Act, 90 days is prescribed.
For subparagraph 64AB(8)(a)(i) of the Act, the period is 48 hours.
For subparagraph 64AB(8)(a)(ii) of the Act, the following periods are specified:
(a) for a journey that is likely to take at least 24 hours but less than 48 hours—24 hours;
(b) for a journey that is likely to take less than 24 hours—12 hours.
For paragraph 64ACA(5)(a) of the Act, the period is 96 hours.
For paragraph 64ACA(5)(b) of the Act, the period mentioned in an item in the following table is specified for a journey of the kind mentioned in the item.
1 | A journey that is likely to take at least 72 hours but less than 96 hours | 72 hours |
2 | A journey that is likely to take at least at least 48 hours but less than 72 hours | 48 hours |
3 | A journey that is likely to take at least 24 hours but less than 48 hours | 24 hours |
4 | A journey that is likely to take less than 24 hours | 12 hours |
(1) For subsection 64ACE(1) of the Act, the manner for sending or giving a documentary report is as follows:
(a) for a documentary report of impending arrival under section 64 of the Act—by hand, post or fax;
(b) for a documentary report of the arrival of a ship or aircraft under section 64AA of the Act—by hand or fax;
(c) for a documentary report of stores and prohibited goods under section 64AAA of the Act—by hand or fax;
(d) for a documentary report of passengers under section 64ACA of the Act—by hand, post or fax;
(e) for a documentary report of crew under section 64ACB of the Act—by hand, post or fax.
(2) An officer who receives a documentary report mentioned in subsection (1) must promptly stamp it with the time when the officer received it.
For paragraph 64AF(5)(b) of the Act, clause 1 of Schedule 2 prescribes laws of the Commonwealth.
(1) For section 67EH of the Act, if, after the commencing day:
(a) a person is registered for the first time as a special reporter in relation to low value cargo consigned from a particular mail‑order house; or
(b) a person’s registration as such a special reporter is renewed;
that first or renewed registration is subject to the further condition mentioned in subsection (2).
(2) If:
(a) the person proposes to make an abbreviated cargo report (as defined by section 63A of the Act) covering an item of goods; and
(b) the person has not previously informed the Department that those goods are sold by the mail‑order house;
the person must give the Department a description of the item in writing at least 30 days before making the report.
(3) The description of the item may include a print or photograph of the item.
(4) In this instrument:
mail‑order house has the meaning given by section 63A of the Act.
For paragraph 68(1)(i) of the Act, goods are exempt from section 68 of the Act if the goods:
(a) would, but for subsection 68(4) of the Act, be accompanied personal or household effects of a passenger, or a member of a crew, of a ship or aircraft; and
(b) have a value not exceeding $250 or such other amount as is prescribed for subparagraph 68(1)(f)(iii) of the Act.
For subparagraph 68(1)(f)(iii) of the Act, the amount is $1 000.
(1) For the purposes of subsection 71AAAB(1) of the Act, this section specifies matters in relation to information that a person importing, or intending to import, Subdivision AA goods into Australia must provide to the Department under section 71 of the Act.
Information that is to be given
(2) The specified information that is to be given is the following:
(a) the person’s full name;
(b) the number of the person’s passport;
(c) for goods imported on board a ship—the name of the ship;
(d) for goods imported on board an aircraft—the flight number of the aircraft;
(e) whether the goods are prohibited or subject to restrictions;
(f) whether the goods consist of more than 2,250 millilitres of alcoholic beverages;
(g) whether the goods consist of more than 25 cigarettes or more than 25 grams of tobacco products;
(h) for goods obtained overseas or purchased as duty free or tax free goods in Australia—whether the goods have a combined total value of:
(i) if the person is a passenger—more than $900; and
(ii) if the person is a crew member—more than $450;
(i) whether the goods are samples intended for business or commercial use.
Note 1: Examples for paragraph (2)(e) include goods that are medicines, steroids, illegal pornography, firearms, weapons or illicit drugs.
Note 2: An example for paragraph (2)(h) is goods that are purchased as gifts.
Circumstances in which information is to be given
(3) The specified circumstance in which the information is to be given is that a Collector has requested the person to give the information.
Time at which information is to be given
(4) The specified time at which the person is to give the information is the time at which the Collector requests the person to give the information.
Manner and form in which information is to be given
(5) The following manner and form for giving the information is specified:
(a) the information must be given as answers to questions on a form;
(b) the form must:
(i) be signed in the manner required by the form; and
(ii) include a declaration from the person signing the form that the information given is true and correct;
(c) the completed form must be given to a Collector.
Note: For paragraph (5)(a), the form is known as:
(a) if the person giving the information is a crew member—the crew declaration; and
(b) if the person giving the information is a passenger—the incoming passenger card.
Exemption if information is given by Australia Travel Declaration
(6) However, if a person has complied with paragraph 27A(2)(a) in relation to the goods, a Collector may request the person to give the information under subsection (1) in accordance with the requirements of this section only if:
(a) a decision has not been made about the goods under subsection 71AAAB(2) of the Act; and
(b) the Collector reasonably suspects that the Australia Travel Declaration in relation to which the person complied with paragraph 27A(2)(a) is not, or is no longer, accurate or complete.
27A Providing information about Subdivision AA goods—Australia Travel Declaration
(1) For the purposes of subsection 71AAAB(1) of the Act, if:
(a) a person is the owner of Subdivision AA goods imported into Australia; and
(b) the person has indicated to a Collector that the person has submitted an
Australia Travel Declaration about the importation of the goods;the person must comply with subsection (2).
(2) The person must:
(a) present to a Collector an electronic message generated by the departmental system that processes Australia Travel Declarations; and
(b) if the Australia Travel Declaration is not, or is no longer, accurate or complete—provide any information required to correct or to complete the declaration to a Collector orally or in writing; and
(c) if, before a Collector makes a decision under subsection 71AAAB(2) of the Act about the goods, a Collector requires the person to provide further information to clarify whether or not the goods are eligible to be authorised for delivery into home consumption under section 71 of the Act—provide the further information to a Collector orally or in writing; and
(d) confirm to the Collector, if requested to do so, that the information provided in the Australia Travel Declaration is correct.
Note: For paragraph (2)(d), see paragraph 234(1)(d) of the Act for offences relating to giving false or misleading statements.
(2A) The specified time at which the person is to present the electronic message mentioned in paragraph (2)(a) to the Collector is the time at which the Collector requests the person to present the message.
(2B) The following manner and form for presenting the electronic message to the Collector is specified:
(a) the message must be presented:
(i) on a phone, tablet or other electronic device; or
(ii) as a copy of the message printed on paper; and
(b) the message must confirm that the person has submitted an Australia Travel Declaration in respect of the importation of the goods that includes the information specified in subsection 27(2); and
(c) the message must enable the Collector to access the declaration.
(3) A person in charge of the person on the relevant flight or voyage into Australia may provide an Australia Travel Declaration, an electronic message or information on behalf of the person for the purposes of this section.
For subsection 71AAAB(3) of the Act, other methods of communication are the following:
(a) for goods that are accompanied personal or household effects of a passenger, or a member of a crew, of a ship or aircraft—oral communication to the passenger or crew member;
(b) for goods that are included in a consignment consigned by the Post Office of a foreign country to the Post Office of Australia—the release of the goods by a Collector for delivery to the addressee.
For subsection 71AAAE(1) of the Act, the following goods are excluded from being specified low value goods:
(a) goods reasonably required for disaster relief or for urgent medical purposes;
(b) engines or spare parts that are unavailable in Australia and are urgently required for:
(i) ships or aircraft; or
(ii) other machinery that serves a public purpose;
(c) perishable food;
(d) goods included in a consignment consigned by the Post Office of a foreign country to the Post Office of Australia;
(e) goods that, but for subsection 68(4) of the Act, would be accompanied personal or household effects of a passenger, or a member of a crew, of a ship or aircraft;
(f) goods that:
(i) are exempt, under the
Diplomatic Privileges and Immunities Act 1967 , from duties, taxes and related charges, or indirect tax, that would be payable on the importation of the goods; and(ii) have a value not exceeding $250 or such other amount as is prescribed for subparagraph 68(1)(f)(iii) of the Act.
Note: The goods mentioned in this section are
Subdivision AA goods (see section 71AAAA of the Act).
For paragraph 71AAAJ(1)(c) of the Act, an authority to deal with specified low value goods must set out the identifying number given by a Collector to the self‑assessed clearance declaration relating to the goods.
For paragraphs 71C(8)(c) and 71DJ(6)(c) of the Act, an authority to deal with goods must set out the identifying number given by a Collector to the import declaration or warehouse declaration relating to the goods.
(1) For paragraph 72(1)(b) of the Act, the prescribed period is that period ending on:
(a) the day after the day on which the goods were imported; or
(b) if the day mentioned in paragraph (a) is not a working day—the next subsequent day that is a working day.
(2) For subparagraphs 72(4)(b)(i) and (ii) of the Act, the period is 2 months.
(3) In this section:
working day means a day when an officer is to be available under section 12, to perform the function of receiving an entry in relation to goods in the relevant State or Territory.
(1) For subsection 77N(3) of the Act, this section sets out travelling expenses that are payable if a depot is more than 40 kilometres, by the most direct convenient route, from the nearest place owned or occupied by the Commonwealth for use for the purposes of the Customs Acts.
(2) An item in the following table sets out the travelling expenses that are payable in the circumstance mentioned in the item.
1 | Travel during the working hours mentioned in item 7 or 8 of the table in subsection 12(1). | $65.45 for each hour or part of an hour. |
2 | Travel outside the working hours mentioned in item 7 or 8 of the table in subsection 12(1). | $65.45 for each hour or part of an hour. |
3 | Travel by taxi if Cabcharge is used. | 110% of the fare. |
4 | Travel by taxi if Cabcharge is not used. | The fare. |
5 | Travel by motor vehicle, unless item 3, 4 or 6 applies. | 58 cents for each kilometre. |
6 | Travel by bus, aircraft, boat or train if a fare is payable | The fare. |
For subsection 77Z(2) of the Act, a depot licence may be transferred:
(a) if the licence holder dies—to the legal personal representative of the licence holder; or
(b) if the licence holder is a company for which a receiver is appointed—to the receiver of the company; or
(c) if the licence holder is a company for which an administrator is appointed under section 436A, 436B or 436C of the
Corporations Act 2001 —to the administrator of the company.
(1) For section 85A of the Act, this section sets out when a warehouse licence charge in respect of the grant of a warehouse licence must be paid.
Warehouse licence comes into force on 1 July
(2) For a warehouse licence that comes into force on 1 July in a financial year and for which the amount of the warehouse licence charge is worked out under section 6D of the
Customs Licensing Charges Act 1997 , the charge must be paid:
(a) in full before the end of that 1 July; or
(b) in 4 equal instalments, before the end of that 1 July and the end of 1 October, 1 January and 1 April in that financial year.
Warehouse licence comes into force on another day
(3) For a warehouse licence that comes into force on a day in a financial year other than 1 July and for which the amount of the warehouse licence charge is worked out under section 6D of the
Customs Licensing Charges Act 1997 , the charge must be paid in accordance with the following table:
1 | after 1 July and before 2 October | either in full before the end of the day the licence comes into force, or in the following instalments:
|
2 | on or after 2 October and before 2 January | either in full before the end of the day the licence comes into force, or in the following instalments:
|
3 | on or after 2 January and on or before 30 June | in full before the end of the day the licence comes into force. |
Election to pay in full or by instalments
(5) If, under this section, a warehouse licence charge may be paid in full or in instalments, the person or partnership liable to pay the charge must, by notice given to the Comptroller‑General of Customs, elect to pay the charge in full or in instalments.
Warehouse licence charge paid in full
(1) For section 87A of the Act, if the warehouse licence charge for the licence was paid in full, the amount of the refund is worked out using the formula:
Warehouse licence charge paid in instalments
(2) For section 87A of the Act, if the warehouse licence charge for the licence was paid in instalments, the amount of the refund is worked out using the formula:
Definitions
(3) In this instrument:
instalment period means a period, in a financial year, that:
(a) starts on the day on which an instalment is due to be paid; and
(b) ends on the day immediately before:
(i) the day on which the next instalment for the financial year is due to be paid; or
(ii) if no more instalments are due to be paid for the financial year—the start of the next financial year.
relevant instalment period means the instalment period during which the licence is cancelled.
(1) For subsection 96A(2) of the Act, the Collector may give permission in relation to an outwards duty free shop only if an application for permission is made in accordance with this section.
(2) The application must:
(a) be in writing; and
(b) relate to a single outwards duty free shop; and
(c) specify:
(i) the name of the proprietor of the shop; and
(ii) the name of the shop; and
(iii) the address where the shop is located; and
(d) be lodged with a Collector for the place where the shop is located.
For subsection 96A(2) of the Act, when deciding whether to give permission in relation to an off‑airport duty free shop, the Collector must take into account whether the proprietor of the shop to which the permission would relate is likely to be able to comply with the conditions set out in sections 49 and 50 of this instrument.
For subsection 96A(2) of the Act, if permission is given, the permission has effect:
(a) starting on the day when the permission is given; and
(b) for the period specified in the permission.
(1) This section is made for subsection 96A(13) of the Act.
(2) Each of the following are grounds on which a permission in relation to an outwards duty free shop may be revoked:
(a) that a condition:
(i) to which the permission is subject; and
(ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;
has not been complied with;
(b) that revocation of the permission is necessary:
(i) for the protection of the revenue; or
(ii) for ensuring compliance with the Customs Acts.
For subsection 96A(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an outwards duty free shop is subject.
(1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:
(a) the person is a relevant traveller; and
(b) the person has shown to the proprietor a ticket, or other document approved by a Collector under paragraph 96A(7)(b) of the Act, that shows that the person is entitled to make the traveller’s relevant flight or relevant voyage.
(2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:
(a) the person is a relevant traveller; and
(b) the person has given the proprietor, orally or in writing, the particulars of the intended exportation of the goods by the person required under paragraph 48(1)(b) or 57(1)(b); and
(c) the agreement is subject to the condition that the sale takes place in the shop.
(3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document approved by a Collector under paragraph 96A(7)(b) of the Act, that confirms the particulars, mentioned in paragraph (2)(b), that were given to the proprietor.
(4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to the relevant traveller are:
(a) to be transferred to the proprietor, or an employee or agent of the proprietor, upon the return of the relevant traveller to Australia; or
(b) to remain with the proprietor or an employee or agent of the proprietor.
A relevant traveller to whom the goods are sold in the shop must, at or before the time of delivery of the goods, sign a recognition, in an approved form, of the traveller’s obligations concerning the export of the goods.
For subsection 96A(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an off‑airport duty free shop is subject.
(1) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller earlier than the 60th day before the day on which, according to the ticket or other document shown to the proprietor under paragraph 44(1)(b) or subsection 44(3), the traveller’s relevant flight or relevant voyage is to depart.
(2) The proprietor of the shop must ensure that the goods are not delivered from the shop to a relevant traveller unless they are enclosed in a package:
(a) that is sealed in such a manner that the goods cannot be removed from it without the seal being broken; and
(b) if the package is of a size that it may (in accordance with the conditions applying to the relevant traveller on the relevant flight or relevant voyage) be carried in the cabin of the aircraft or ship—that is transparent enough for the goods to be easily identified without the seal of the package being broken.
(1) At the time of the sale of the goods that are to be delivered from the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in triplicate, specifying the following:
(a) the name and usual residential address of the relevant traveller;
(b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:
(i) the date of departure;
(ii) the airport or wharf of departure;
(iii) for a relevant flight—the flight number or other designation of the flight;
(iv) for a relevant voyage—the name of the ship and the number or other designation of the voyage;
(v) the number or other identification of the traveller’s ticket or other document approved by the Collector for paragraph 96A(7)(b) of the Act;
(c) a precise description of the goods, including:
(i) the quantity, in figures, of each item of the goods; and
(ii) the total number, in words, of the items mentioned in the invoice; and
(iii) the sale amount, in figures, of each item or quantity of items; and
(iv) the total sale amount of those items and quantities of items.
(2) The invoice must be one of a series of sequentially numbered invoices.
(3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.
(4) After preparing the invoice, the proprietor must:
(a) place one copy with the goods inside the package mentioned in subsection 47(2); and
(b) place one copy in a waterproof envelope and attach that envelope securely to the outside of the package; and
(c) retain one copy in the proprietor’s own records.
(5) For a package mentioned in paragraph 47(2)(b), the copy of the invoice mentioned in paragraph (4)(a) must be positioned so that it may be read without the seal of the package being broken.
(1) The condition in this section applies if a Collector requires the proprietor of the shop to comply with the condition in a particular case.
(2) The proprietor must give to any Collector the following information about a sale of the goods from the shop to a relevant traveller:
(a) the name of the shop;
(b) the name of the relevant traveller;
(c) the date and time of departure of the traveller’s relevant flight or relevant voyage;
(d) for a relevant flight—the number or other designation of the flight;
(e) for a relevant voyage—the name of the ship and the number or other designation of the voyage;
(f) a full description of any item of the goods included in the sale having a sale amount of at least $500;
(g) the total number of items of the goods included in the sale;
(h) the total number of packages mentioned in subsection 47(2) in which the goods included in the sale are packed;
(i) the total number of the packages that are packages mentioned in paragraph 47(2)(b);
(j) the total number of the packages that are not packages mentioned in paragraph 47(2)(b);
(k) the invoice numbers for all invoices relating to the sale.
(3) The proprietor must give the information to the Collector:
(a) before the date of departure mentioned in paragraph (2)(c); and
(b) in a manner approved by a Collector.
(1) This section applies in relation to a package mentioned in subsection 47(2) that is prepared by the proprietor of the shop for a relevant traveller.
(2) If the package:
(a) is surrendered by the relevant traveller for carriage otherwise than in the cabin of the aircraft or ship; or
(b) is taken by the relevant traveller into a departure area;
the proprietor must, at the point of surrender or within the departure area, cause the package to be examined to check whether it remains sealed and whether it has been tampered with.
(3) If the package remains sealed and has not been tampered with, the proprietor must cause the copy of the invoice mentioned in paragraph 48(4)(b) to be removed from the package.
(4) Subsection (5) applies if:
(a) the package is no longer sealed or has been otherwise tampered with; or
(b) the copy of the invoice enclosed in the package does not correspond with the copy of the invoice that was attached to the package; or
(c) the copy of the invoice that was required to be enclosed in the package is not enclosed; or
(d) the copy of the invoice that was required to be attached to the package is not attached; or
(e) the goods enclosed in the package are not as specified in the copy of the invoice enclosed in, or attached to, the package.
(5) The proprietor must give to a Collector a notice specifying:
(a) the name of the relevant traveller; and
(b) the following particulars about the relevant flight or relevant voyage for the intended exportation of the goods by the relevant traveller:
(i) the date and time of the departure of the flight or voyage;
(ii) for a relevant flight—the number or other designation of the flight;
(iii) for a relevant voyage—the name of the ship and the number or other designation of the voyage; and
(c) the nature of the discrepancy identified under subsection (4).
(1) The proprietor of the shop must comply with this section within 21 working days of the shop after the end of a month.
(2) The proprietor must lodge with a Collector a return setting out the following:
(a) the name of the shop;
(b) the invoice number of each invoice:
(i) prepared in accordance with section 48 for the goods delivered from the shop for export; and
(ii) that specifies under that section a date of departure that is in the month; and
(iii) a copy of which was not removed during the month in accordance with subsection 50(3) from a package containing the goods;
(c) the invoice number of each invoice:
(i) that meets the requirements of subparagraphs (b)(i) and (ii); and
(ii) a copy of which was removed during the month in accordance with subsection 50(3); and
(iii) for which an electronic record has not been provided in accordance with section 58;
(d) for each invoice mentioned in paragraph (b) or (c):
(i) the particulars required to be set out in the invoice; and
(ii) the amount of duty payable for the goods to which the invoice relates.
(3) The proprietor must pay to a Collector an amount equal to the sum of the amounts of duty specified in the return.
This Subdivision applies to:
(a) a relevant traveller to whom the goods were sold; and
(b) the proprietor of the shop in which the goods were sold.
(1) If an invoice is attached to the outside of a package which contains the goods, the relevant traveller must not:
(a) remove, alter or otherwise interfere with the invoice; or
(b) allow the invoice to be removed, altered or interfered with (except as required or authorised by or under the Act).
(2) The relevant traveller must not, before the exportation of the goods:
(a) break the seals on, or otherwise tamper with the integrity of, a package which contains the goods; or
(b) allow (except as required or authorised by or under the Act):
(i) the seals to be broken on a package containing the goods; or
(ii) the integrity of a package containing the goods to be otherwise tampered with.
(1) This section applies if the relevant traveller:
(a) surrenders a package containing the goods for carriage otherwise than in the cabin of an aircraft or ship; or
(b) takes a package containing the goods into a departure area.
(2) The relevant traveller must:
(a) present the package, sealed and with the copy of the invoice attached, to the proprietor, or an employee or agent of the proprietor; and
(b) permit the proprietor, or the employee or agent of the proprietor, to examine the package and to remove the copy of the invoice.
(1) If the relevant traveller does not export the goods on the relevant flight or the relevant voyage specified in the invoice for the goods, the relevant traveller must notify the proprietor by noon on the next working day of the shop after the date of departure (the
original departure date ) specified in the invoice.(2) If the relevant traveller intends to export the goods on a subsequent flight that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:
(a) notify the proprietor of that intention;
(b) provide the proprietor with the following:
(i) the flight number or other designation of the flight;
(ii) particulars of the intended date and time of departure of that flight.
(3) If the relevant traveller intends to export the goods on a subsequent voyage that will depart no more than 48 hours after the departure time on the original departure date, the relevant traveller must do the following together:
(a) notify the proprietor of that intention;
(b) provide the proprietor with the following:
(i) the name of the ship and voyage number or other designation of the voyage;
(ii) particulars of the intended date and time of departure of that voyage.
(4) If the relevant traveller does not intend to export the goods as mentioned in subsection (2) or (3), the relevant traveller must:
(a) notify the proprietor accordingly; and
(b) return the goods to the shop no later than the close of business of the shop on the second working day of the shop after the departure time on the original departure date.
(5) Subsection (6) applies if:
(a) the relevant traveller notifies the proprietor under subsection (2) or (3) of the intention to export the goods on a subsequent flight or voyage; and
(b) the relevant traveller does not so export the goods.
(6) The relevant traveller must:
(a) no later than noon on the next working day of the shop after the date of departure specified in the notice of intention under paragraph (2)(a) or (3)(a), notify the proprietor that the goods have not been so exported; and
(b) no later than the close of business of the shop on the second working day after that specified date of departure, return the goods to the shop.
For subsection 96A(2) of the Act, this Division sets out conditions to which a permission in relation to goods sold in an on‑airport duty free shop is subject.
(1) At the time of the sale of the goods at the shop to a relevant traveller, the proprietor of the shop must prepare an invoice, in duplicate, specifying the following:
(a) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the name and usual residential address of the relevant traveller;
(b) the following particulars about the relevant flight for the intended exportation of the goods by the relevant traveller:
(i) the date of departure;
(ii) if the relevant traveller is the pilot, or a member of the crew, of an aircraft—the airport of departure;
(iii) the flight number or other designation of the flight;
(c) a precise description of the goods, including:
(i) the quantity of each item of the goods; and
(ii) the sale amount of each item or quantity of items; and
(iii) the total sale amount of those items and quantities of items.
(2) The invoice must be one of a series of sequentially numbered invoices.
(3) The description mentioned in paragraph (1)(c) must be prepared in such a way as to make it impracticable to add other items to the description.
(4) After preparing an invoice, the proprietor of the shop must:
(a) place one copy with the goods that are to be delivered to the relevant traveller; and
(b) retain one copy in the proprietor’s own records.
(1) This section is made for paragraph 96A(10)(b) of the Act and applies in relation to an off‑airport duty free shop.
(2) The way for providing proof is by providing an electronic record of the invoice number of each invoice for which a copy was removed, in accordance with subsection 50(3), from the package in which the goods are enclosed.
(3) The time for providing proof is 10 working days of the shop after the date of departure of the relevant traveller mentioned in that paragraph.
(1) This section applies if:
(a) a person purchases a liquid, aerosol, gel, cream or paste (a
LAG product ) at an off‑airport duty free shop; and(b) the delivery and export of the LAG product is the subject of a permission under subsection 96A(2) of the Act; and
(c) the permission is subject to a condition set out in section 50, 51, 53 or 54 of this instrument; and
(d) the person deals with the LAG product in accordance with an arrangement (known as a “sealed bag arrangement”) that:
(i) is administered by the Australian Taxation Office and the Department; and
(ii) is consistent with the requirements of Subdivision 4.1.1A of the
Aviation Transport Security Regulations 2005 .(2) The delivery and export of the LAG product is taken to comply with the conditions in subsections 44(1) to (3) and Subdivisions B and C of Division 4.
(1) For subsection 96B(3) of the Act, the Collector may give permission in relation to an inwards duty free shop only if:
(a) the applicant for the permission:
(i) is the holder of a warehouse licence authorising the sale of airport shop goods at the inwards duty free shop; and
(ii) has been granted a lease or licence, and an authority, to operate an inwards duty free shop on land within the airport; and
(b) the application for permission is made in accordance with subsection (2).
(2) The application must:
(a) be in writing; and
(b) relate to a single inwards duty free shop; and
(c) specify:
(i) the name of the proprietor of the shop; and
(ii) the name of the inwards duty free shop; and
(iii) the location of the airport where the shop is located; and
(d) be lodged with a Collector for the place where the shop is located.
For subsection 96B(3) of the Act, if permission is given, the permission has effect:
(a) starting on the day when the permission is given; and
(b) for the period specified in the permission.
(1) This section is made for subsection 96B(12) of the Act.
(2) Each of the following are grounds on which a permission in relation to an inwards duty free shop may be revoked:
(a) that a condition:
(i) to which the permission is subject; and
(ii) that must be complied with by the proprietor of the shop, or an employee or agent of the proprietor;
has not been complied with;
(b) that revocation of the permission is necessary:
(i) for the protection of the revenue; or
(ii) for ensuring compliance with the Customs Acts;
(c) that a lease, licence or authority to operate the inwards duty free shop on land within the airport has expired or been cancelled.
For subsections 96B(3) of the Act, this Subdivision sets out conditions to which a permission in relation to goods sold in an inwards duty free shop is subject.
(1) The proprietor of the shop must not sell the goods to a person who is in the shop unless:
(a) the person is a relevant traveller; and
(b) the person has shown to the proprietor a ticket, or other document, that shows that the person has arrived in Australia on an international flight.
(2) The proprietor of the shop must not enter into an agreement to sell the goods to a person who is not in the shop unless:
(a) the person is, or intends to be, a relevant traveller; and
(b) the person has given the proprietor, orally or in writing:
(i) the date of the person’s arrival or intended arrival in Australia; and
(ii) the flight number or other designation of the international flight on which the person arrived or intends to arrive; and
(c) the proprietor has informed the person of:
(i) the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of duty; and
(ii) the conditions with which, for the purposes of the Customs Acts, a relevant traveller must comply in relation to the purchase of goods at the shop; and
(d) the agreement is subject to the condition that the sale takes place in the shop.
(3) The proprietor of the shop must not deliver the goods to the relevant traveller to whom the goods are sold under an agreement mentioned in subsection (2) unless the traveller has shown to the proprietor the ticket, or other document, that confirms the information given to the proprietor under subparagraph (2)(b)(ii).
(4) The proprietor of the shop, or an employee or agent of the proprietor, must not enter into an arrangement with a relevant traveller under which the goods delivered to that relevant traveller under the permission are:
(a) to be transferred to the proprietor, or an employee or agent of the proprietor, after the relevant traveller has cleared customs; or
(b) to remain with the proprietor or an employee or agent of the proprietor.
(1) The proprietor of the shop must display in the shop signs, in an approved form, that clearly state:
(a) the conditions with which, for the purposes of the Customs Acts, a relevant traveller must comply in relation to the purchase of the goods at the shop; and
(a) if alcoholic beverages or tobacco products are for sale in the shop—the amounts of alcoholic beverages and tobacco products that may be entered for home consumption by a relevant traveller free of duty.
(2) If confectionery is available for sale in the shop, the proprietor of the shop must display signs that clearly state the following:
“The confectionery you have purchased from this outlet has been approved for entry to Australia by Quarantine and does not need to be declared on your incoming passenger card or Australia Travel Declaration. However, please remember you must declare any other items of food or anything which you can eat, which you have purchased before arriving in Australia.”
(3) The signs mentioned in subsections (1) and (2) must be reasonably prominent and in enough numbers to give reasonable notice to relevant travellers of the matters mentioned in the relevant subsection.
(1) This section is made for section 92 of the Act.
(2) The Collector may give permission only if:
(a) the owner of the goods applies for permission in writing; and
(b) the application includes a description of the goods and the manner in which it is proposed to sort, bottle, pack or repack the goods.
(3) Permission may be given for the goods to be sorted, bottled, packed or repacked:
(a) in accordance with the application; or
(b) in the manner specified by the Collector.
(1) The Collector may permit the owner of spirits that:
(a) have been imported in bulk; and
(b) are in a warehouse;
to, in accordance with a warehouse licence, bottle, can or blend the spirits, or reduce the spirits in strength, in the warehouse for home consumption or for exportation.
Bottling or canning spirits
(2) If the spirits are bottled or canned under subsection (1), the owner of the spirits must ensure that a label, containing a description of the spirits in the bottle or can, is fixed to each bottle or can.
(3) If the spirits are not removed from the warehouse immediately after they have been bottled or canned under subsection (1), the owner of the spirits must ensure that the bottles or cans of spirits are packed into outer containers each of which contains only bottles or cans, as the case may be, of a like capacity.
Blending or reducing strength of spirits
(4) If a quantity of imported spirits (the
imported quantity ) is reduced in strength under subsection (1) and in accordance with a warehouse licence, the amount of duty payable on the entry of the reduced spirits for home consumption is the amount that would be payable if that imported quantity were entered for home consumption without having been so reduced in strength.(5) If imported spirits are blended with Australian spirits under subsection (1) and in accordance with a warehouse licence, duty is payable on the entry of the blended spirits for home consumption:
(a) for the quantity of Australian spirits contained in the blended spirits—at the rate that would apply if the blended spirits were Australian spirits of a like kind; and
(b) for the quantity of imported spirits contained in the blended spirits—at the rate that would apply if the blended spirits were imported spirits of a like kind.
Warehoused goods dutiable at fixed rates may, subject to section 99 of the Act, be cleared and delivered at original quantity and strength if the owner so desires.
(1) Any goods remaining in a warehouse after duty for the goods has been paid remain at the risk of the owner, and the Commonwealth is not liable in any way to a claim of any kind in relation to the goods.
(2) The holder of the warehouse licence may remove the goods from a warehouse if:
(a) the Collector has ordered the removal; and
(b) the holder of the warehouse licence has given notice to the owner.
For paragraph 99(3)(c) of the Act, clause 1 of Schedule 3 prescribes goods.
(1) For subsection 102A(1) of the Act, clause 1 of Schedule 3 prescribes goods.
(2) For subsection 102A(2) of the Act:
(a) the time at which the period begins is 24 hours before the estimated time of release of the goods; and
(b) the time at which the period ends is immediately before the goods are released.
(3) For subsection 102A(3) of the Act, the period is 3 hours after the return of the goods.
(1) For subsection 102CE(3) of the Act, the particulars for a record of a person’s entry to a cargo terminal are:
(a) the person’s full name; and
(b) the time and day the person enters the terminal; and
(c) the time and day the person leaves the terminal; and
(d) the particulars mentioned in subsections (2) or (3).
(2) If the person enters the terminal using an electronic access card, the particulars are:
(a) the type of electronic access card used by the person (for example, a transport security identification card); and
(b) the unique identifier assigned to the electronic access card used by the person.
(3) If the person enters the terminal other than by using an electronic access card, the particulars are:
(a) the form of identification used by the person on entering the terminal (for example, a transport security identification card, driver’s licence or passport); and
(b) the unique identifier on the identification used by the person (for example, the transport security identification card number, driver’s licence number or passport number); and
(c) the name of the person at the terminal who sighted the identification used in relation to the person’s entry to the terminal; and
(d) if the person entering the terminal is visiting a person at the terminal—the name of the person being visited by the person entering the terminal.
For paragraph (b) of the definition of
customable beverage in section 103 of the Act, clause 4 of Schedule 1 prescribes goods.
(1) For section 106A of the Act, a kind of ship is an international passenger cruise ship.
(2) In this instrument:
international passenger cruise ship means a ship that:
(a) has sleeping facilities for at least 100 persons (other than crew members); and
(b) is being used to provide a service of sea transportation of persons, from a place in Australia to a place outside Australia, that:
(i) is provided in return for a fee payable by persons using the service; and
(ii) is available to the general public.
For subsections 112BB(1) and (2) of the Act, this Division sets out:
(a) methods for giving a notice to a person; and
(b) the time at which the person is taken to have received the notice.
(1) A notice may be given to a person (the
recipient ) by a person authorised by the Minister for this subsection:
(a) at the last address notified by the recipient to the Minister for the purpose of receiving notices; and
(b) either:
(i) by giving it to the recipient; or
(ii) by giving it to a person who appears to work at the address mentioned in paragraph (a) in a management or executive position.
(2) The recipient is taken to have received the notice when it is given to the recipient or a person in accordance with paragraph (1)(b).
(1) A notice may be posted by registered mail to a person (the
recipient ) at the postal address last notified by the recipient to the Minister for the purpose of receiving notices.(2) The recipient is taken to have received the notice:
(a) if the notice was posted from a place in Australia to an address in Australia—7 business days (at the place from which it was sent) after the date the notice was sent; or
(b) in any other case—21 days after the date the notice was sent.
(1) If a person has notified to the Minister a fax number, email address or other electronic address, for the purpose of receiving notices, a notice may be:
(a) faxed to the person at the fax number last notified to the Minister for that purpose; or
(b) sent to the person at the email address last notified to the Minister for that purpose; or
(c) sent to the person by any other electronic means to the electronic address last notified to the Minister for that purpose.
(2) The person is taken to have received the notice at the end of the day (in the person’s location) that it was sent or, if that day is not a business day, at the end of the next business day.
For paragraph 113(2)(b) of the Act, the following goods are prescribed:
(a) dutiable goods on which the duty is unpaid;
(b) excisable goods on which the excise duty is unpaid;
(c) goods for which a person intends to claim:
(i) a drawback of duty under the
Customs (International Obligations) Regulation 2015 ; or(ii) a drawback of excise duty under the
Excise Act 1901 .
(1) This section is made for paragraph 113(2)(f) of the Act.
(2) Goods that:
(a) are not petroleum products supplied for use as fuel to provide locomotive power; and
(b) are aircraft’s stores; and
(c) are supplied to aircraft (whether or not engaging in international flights) by a person whose business includes providing stores for aircraft engaging in international flights in accordance with an international airline licence granted under regulations made under the
Air Navigation Act 1920 ; and(d) would be:
(i) dutiable goods if entered for home consumption under subsection 68(2) of the Act; or
(ii) excisable goods if entered for home consumption under subsection 58(1) of that Act;
are exempt from section 113 of the Act if the condition specified in paragraph (5)(a) is satisfied in relation to the goods.
(3) Goods that are:
(a) aircraft’s stores or ship’s stores; and
(b) a petroleum product supplied for use as fuel to provide locomotive power;
are exempt from section 113 of the Act if the conditions specified in subsection (5) are satisfied in relation to the goods.
(4) Goods that are:
(a) not specified in subsection (2) or paragraph (3)(a); and
(b) not goods that would be dutiable goods if entered for home consumption under subsection 68(2) of the Act; and
(c) not goods that would be excisable goods if entered for home consumption under subsection 58(1) of that Act;
are exempt from section 113 of the Act if the condition specified in paragraph (5)(a) is satisfied in relation to the goods.
(5) The following are the conditions:
(a) at all reasonable times the owner of the goods must make available to an officer, for examination, records that show details of the receipt, use and disposal of the goods;
(b) a return in an approved form or approved statement in relation to the goods must be lodged with the Department by the owner of the goods within 7 days after the end of each month.
For subsection 113(2A) of the Act, goods that are live animals are prescribed if:
(a) the export is not for a commercial reason; and
(b) the animal is exported as part of the accompanied or unaccompanied personal effects of the owner of the animal; and
(c) the owner is a passenger in:
(i) the ship or aircraft in which the animal is travelling; or
(ii) a ship or aircraft travelling to the same final destination as the animal within a reasonable time before or after the export of the animal; and
(d) the export of the animal does not require a permission (however described) under an Act or an instrument made under an Act, other than the
Export Control Act 2020 .
For subsection 114(8) of the Act, a Collector may refuse to accept or deal with an export declaration if:
(a) the intended day of exportation notified in the declaration is more than 6 months after the declaration is communicated to the Department; or
(b) any of the information required by an approved form under subsection 114(3) of the Act or approved statement under subsection 114(4) of the Act is not given in the declaration.
(1) For subsection 114C(1) of the Act, this section sets out the requirements for an export entry advice.
(2) If an export declaration for goods has been communicated to the Department electronically, the export entry advice for the goods must be given:
(a) electronically; or
(b) if the advice cannot be given electronically—in documentary form.
(3) If an export declaration for goods has been communicated to the Department in documentary form, the export entry advice for the goods may be given:
(a) by the delivery of the advice by an officer to the person who made the declaration; or
(b) by making the advice available for collection during business hours at a place that has been allocated for collection of such advices by notice published on the Department’s website; or
(c) by sending the advice by fax to a fax number nominated on the declaration by the person who made the declaration; or
(d) by posting the advice by pre‑paid post to the postal address (which may be a post office box number) nominated on the declaration by the person who made the declaration.
(4) An export entry advice must contain:
(a) the export entry advice number by which the advice can be identified; and
(b) the identifying reference, specified in the export declaration to which the advice relates, of the person communicating the export declaration to the Department; and
(c) if the advice is a refusal to provide an authority to export the goods—an error status message.
(1) For subparagraph 114E(1)(a)(i) of the Act, this section sets out particulars and the manner in which the particulars are to be given.
(2) The particulars must be given to the deliveree in writing.
(3) The particulars are:
(a) the relevant export entry advice number; and
(b) the Australian Business Number, or the number allocated by a Collector, that identifies the shipping line or airline that will be used to export the goods; and
(c) for a circumstance mentioned in an item in the following table—the particulars mentioned in the item.
1 | A submanifest number has been allocated by a Collector for the goods. | The submanifest number. |
2 | The goods are transhipped goods. | The number allocated by a Collector to the goods. |
3 | The goods are to be consigned by ship. | The following:
|
4 | The goods are to be consigned by ship and exported in a container. | The number of the container. |
5 | The goods are to be consigned by ship but not in a container. | The voyage booking reference or the bill of lading reference. |
6 | The goods are to be consigned by air. | The following:
|
(1) For paragraph 114E(1)(b) of the Act, this section sets out particulars and the manner in which the particulars are to be given.
(2) The particulars must be given to the deliveree in writing.
(3) The particulars are:
(a) the Australian Business Number, or the number allocated by a Collector, that identifies the shipping line or airline on which the goods will be exported; and
(b) the particulars prescribed by clause 1 of Schedule 4.
(1) For paragraph 114E(1)(c) of the Act, the period is 3 hours.
(2) For subsection 114E(5) of the Act, all goods are exempt from section 114E of the Act other than the goods mentioned in section 88.
(1) For subsection 114F(1) of the Act, the airport on Horn Island is excluded from the application of section 114F of the Act.
(2) For subsection 114F(1A) of the Act:
(a) if the goods are received at a wharf—the period is 3 hours starting when the goods are received; and
(b) if the goods are received at an airport—the period is 1 hour starting when the goods are received.
(3) For subsection 114F(4) of the Act, all goods are exempt from section 114F of the Act other than the goods mentioned in section 88.
For subsections 86(2) and 87(3), the goods that are not exempt from sections 114E and 114F of the Act are the goods mentioned in the following table.
1 | Goods consigned by air, other than livestock. |
2 | Goods consigned by sea, in a container, whether or not open‑roofed. |
3 | Goods that are liquids, in a container of cylindrical shape designed for the purpose of transporting liquids (known as tanktainers). |
4 | Excisable goods and imported goods that, if manufactured in Australia, would be excisable goods, other than the following: (a) aircraft’s stores or ship’s stores; (b) fuel oil being exported in a bulk tanker. |
5 | Machinery, other than new motor vehicles manufactured in Australia. |
6 | Scrap metal, however packed. |
7 | Goods packed in sealed or closed crates. |
8 | Goods packed in metal, plastic, wood or cardboard boxes that conceal the contents. |
9 | Goods sealed in drums. |
For subsection 118A(1) of the Act, a ship or aircraft is specified if:
(a) it is not carrying any goods, other than goods mentioned in section 92 of this instrument; and
(b) it is not a ship or aircraft in relation to which, on its last voyage to Australia from a place outside Australia, a report of cargo was required under section 64AB of the Act from:
(i) for a ship—the master or owner; or
(ii) for an aircraft—the pilot or owner.
(1) For section 117AA of the Act, clause 1 of Schedule 3 prescribes goods.
(2) For subsection 117AA(1) of the Act, a prescribed place is a place that:
(a) is described in a depot licence granted under section 77G of the Act; and
(b) is for the packing of goods that are subject to customs control under section 30 of the Act into receptacles for export.
(3) For subsections 117AA(2) and (4) of the Act, the period is 3 hours.
(1) This section is made for subsection 119D(1) of the Act.
(2) A documentary export entry may be sent to an officer by giving the document to a person employed at an authorised Australia Post outlet, for delivery to the Department.
(3) A documentary withdrawal of an export entry may be sent to an officer by:
(a) sending the document to the Department by fax at a fax number specified by a Collector for the purpose; or
(b) posting the document by pre‑paid post to a postal address specified by a Collector for the purpose.
(4) The officer mentioned in subsection (2) or (3) must promptly apply a stamp to the document denoting the time when the officer received it.
(5) A document to which a stamp has been applied under subsection (4) is taken to have been communicated to the Department at the time of receipt denoted by the stamp.
(1) For paragraph 120(b) of the Act, the following goods are prescribed:
(a) stores in relation to which a Collector has granted approval under subsection 129(1) of the Act;
(b) ship’s ballast approved by an officer performing duties in relation to the granting of Certificates of Clearance;
(c) baggage accompanying or intended to accompany a passenger on a ship or aircraft, if it consists of goods mentioned in subsection (2).
(2) For paragraph (1)(c), the goods are the following:
(a) goods carried personally by a passenger on departure from Australia;
(b) goods consigned for transport as the passenger’s:
(i) allowed ticket baggage; or
(ii) excess baggage (other than baggage consigned as cargo on an airway bill or a bill of lading).
For section 130 of the Act, the ship’s stores liable to duty are those consisting of:
(a) alcoholic beverages (other than beer or wine) sold to a passenger or member of the crew of a ship, other than by the glass or nip; or
(b) cigars sold to a passenger or member of the crew of a ship, other than by the individual packet, tin or box containing 25 or less cigars; or
(c) cigarettes sold to a passenger or a member of the crew of a ship, other than by the individual packet or tin containing 50 or less cigarettes; or
(d) tobacco products (other than those mentioned in paragraphs (b) and (c)) sold to a passenger or a member of the crew of a ship in a quantity that exceeds 120 grams in weight; or
(e) alcoholic beverages (including beer or wine), cigarettes, cigars or other tobacco products sold to a person other than a passenger or a member of the crew of a ship.
(1) If directed by an officer, the master of a ship must, on arrival at the first port of call in Australia:
(a) complete and sign in the presence of the Collector; and
(b) give to the Collector;
a statement, verified by declaration made in the presence of the Collector, setting out particulars of all drugs that are prohibited imports that form part of the ship’s stores.
(2) If directed by an officer, the master of a ship must, before the ship leaves its last port of call in Australia, give to the Collector a statement, verified by declaration made in the presence of the Collector, setting out:
(a) particulars of all drugs that are prohibited imports that are shipped in Australia on the ship; and
(b) the quantity consumed on the ship while the ship was in Australian waters.
(3) The statements and declarations mentioned in this section may be in an approved form.
(1) For the purposes of item 2 of the table in subsection 132AA(1) of the Act, goods are prescribed if:
(a) at the time an entity enters the goods for home consumption, all the following apply:
(i) the goods had not been entered for warehousing at any time before that time;
(ia) the goods are not excise‑equivalent goods;
(ii) a trusted trader agreement is in force, and not suspended, between the Comptroller‑General of Customs and the entity;
(iii) the trusted trader agreement provides that the payment of import duty on the goods may be deferred by the entity;
(iv) the entity is approved under Division 33 of the
A New Tax System (Goods and Services Tax) Regulations 2019 to make deferred payments of assessed GST on the goods; and(b) the goods are goods in relation to which import duty is payable.
(3) For the purposes of item 2 of the table in subsection 132AA(1) of the Act, import duty on the goods must be paid on or before the 21st day after the end of the month in which the goods were entered for home consumption.
For the definition of
alcoholic beverage in section 153AA of the Act, an alcoholic beverage is a good that is classified under tariff heading 2203, 2204, 2205, 2206 or 2208.
For subsection 153F(1) of the Act, the cost of each of the following, to the extent that the cost relates to labour, is prescribed:
(a) wages and employee benefits;
(b) supervision and training;
(c) management of the process of manufacture;
(d) receipt and storage of materials;
(e) quality control;
(f) packing of goods into inner containers;
(g) handling and storage of goods within the factory.
For subsection 153G(1) of the Act, clause 1 of Schedule 5 prescribes costs.
For subsection 161K(2) of the Act, a Collector signifies acceptance of an estimate of the value of goods by:
(a) giving an authority to deal with the goods under section 71 of the Act; or
(b) giving an authority mentioned in subsection 71C(4) or 71DJ(4) of the Act.
(1) This section is made for subsection 162(1) of the Act.
(b) epoxidised soybean oil. | ||
5 | 1520.00.00 to 2404 | Goods that are:
(c) capers packed in salt; or
|
6 | 3302.10 | Goods other than preparations of a kind used in the manufacture of beverages. |
7 | 3303.00.00 to 3306 | Yarn used to clean between teeth (dental floss). |
8 | 3307 | Goods that are:
(b) electric plug‑in air freshener refills. |
9 | 3823.1 | Hydroxystearic acid. |
11 | 4015 | Goods that are: (a) gloves, mittens or mitts of the work type; or (b) sports mittens or sports mitts. |
12 | 4203 | Gloves, mittens or mitts of the work type. |
13 | 4818.50.00 | Clothing accessories. |
14 | 6116 | Goods that are: (a) gloves, mittens or mitts of the work type; or
|
15 | 6203 | Loggers’ safety trousers. |
16 | 6211 | Bulletproof body armour. |
17 | 6212, 6214 and 6215 | Mastectomy bras designed to conceal a mammary prosthesis and hold it securely in place. |
18 | 6217 | Stockings, socks and sockettes. |
19 | 6401 to 6405 | Goods that are: (a) ski boots or cross‑country ski footwear; or (b) footwear which:
|
20 | 6406 | Goods that are:
(c) footwear uppers. |
21 | 7117.90.00 | Goods, other than of ceramic. |
22 | 8702 and 8703 | Goods that are:
(c) single‑seat open‑wheel racing cars; or (d) motorised golf cars; or (e) vehicles:
|
23 | 8704 | Goods that are:
(c) motorised golf carts; or
|
24 | 8706 | Goods, other than chassis fitted with engines for motor vehicles having a gross vehicle weight of no more than 3.5 tonnes and classified under tariff heading 8702, 8703 or 8704. |
25 | 8707 | Goods, other than bodies (including cabs) for motor vehicles having a gross vehicle weight of no more than 3.5 tonnes and classified under tariff heading 8702, 8703 or 8704. |
26 | 8708 | Goods, other than parts and accessories for the original equipment manufacture of motor vehicles having a gross weight of no more than 3.5 tonnes. |
27 | 9021.10.20 and 9021.10.30 | Plaster cast and post operative footwear. |
28 | 9021.10.49 | Wooden shanks for footwear |
29 | 9401.7 | Goods that are:
(b) marine saddles. |
30 | 9401.80.00 | Goods that are:
|
31 | 9401.91.00 and 9401.99.90 | Goods that are:
(c) parts for marine saddles. |
32 | 9403.70.00 | Baby walkers. |
33 | 9403.8 | Furniture and parts thereof, of stone, slate, cement, concrete or artificial stone, or of asbestos‑cement, cellulose fibre‑cement or the like. |
34 | 9403.91.00 and 9403.99.00 | Metal drawer slide components. |
35 | 9405.11.00 and 9405.19.00 | Goods, other than of ceramic. |
36 | 9405.21.00 and 9405.29.00 | Goods, other than of ceramic. |
37 | 9405.41.00, 9405.42.00 and 9405.49.00 | Goods, other than of ceramic. |
38 | 9405.50 | Goods, other than of ceramic. |
39 | 9405.99.00 | Parts, other than of ceramic. |
40 | 9616.20.00 | Goods, other than goods of precious metal or metal clad with precious metal. |
41 | 9619.00.30 | Knitted or crocheted urinary incontinence pants. |
42 | 9619.00.41 | Babies’ napkins. |
43 | 9619.00.50 | Articles of plastics. |
44 | 9701.22.00, 9701.29.00, 9701.92.00 and 9701.99.00 | Goods other than the following:
(b) statuettes and other ornaments. |
(2) In this instrument:
CAMS Manual of Motor Sport means the document known as the2014 Manual of Motor Sport , published by the Confederation of Australian Motor Sport, as it exists on the commencing day.
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
The abbreviation key sets out abbreviations that may be used in the endnotes.
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
The
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the
If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.
ad = added or inserted | o = order(s) |
am = amended | Ord = Ordinance |
amdt = amendment | orig = original |
c = clause(s) | par = paragraph(s)/subparagraph(s) |
C[x] = Compilation No. x | /sub‑subparagraph(s) |
Ch = Chapter(s) | pres = present |
def = definition(s) | prev = previous |
Dict = Dictionary | (prev…) = previously |
disallowed = disallowed by Parliament | Pt = Part(s) |
Div = Division(s) | r = regulation(s)/rule(s) |
ed = editorial change | reloc = relocated |
exp = expires/expired or ceases/ceased to have | renum = renumbered |
effect | rep = repealed |
F = Federal Register of Legislation | rs = repealed and substituted |
gaz = gazette | s = section(s)/subsection(s) |
LA = | Sch = Schedule(s) |
LIA = | Sdiv = Subdivision(s) |
(md) = misdescribed amendment can be given | SLI = Select Legislative Instrument |
effect | SR = Statutory Rules |
(md not incorp) = misdescribed amendment | Sub‑Ch = Sub‑Chapter(s) |
cannot be given effect | SubPt = Subpart(s) |
mod = modified/modification | |
No. = Number(s) | commenced or to be commenced |
33, 2015 | 30 Mar 2015 (F2015L00375) | 1 Apr 2015 (s 2) | |
90, 2015 | 19 June 2015 (F2015L00854) | Sch 1: 1 July 2015 (s 2(1) item 2) | — |
103, 2015 | 29 June 2015 (F2015L00972) | Sch 8: 1 July 2015 (s 2(1) item 1) | — |
239, 2015 | 14 Dec 2015 (F2015L01970) | Sch 1: 1 Jan 2016 (s 2(1) item 2) | — |
Customs Legislation Amendment (Signal Jammers and Other Matters) Regulation 2016 | 9 May 2016 (F2016L00704) | Sch 1 (item 7): 10 May 2016 (s 2(1) item 1) | — |
Biosecurity (Consequential Amendments and Transitional Provisions) Regulation 2016 | 9 May 2016 (F2016L00717) | Sch 2 (items 5–10) and Sch 3: 16 June 2016 (s 2(1) item 1) | Sch 3 |
Customs Amendment (Excluded Goods) Regulation 2016 | 30 Sept 2016 (F2016L01550) | 1 Oct 2016 (s 2(1) item 1) | — |
Customs and Migration Legislation Amendment (2016 Measures No. 1) Regulation 2016 | 12 Dec 2016 (F2016L01904) | Sch 1 (items 4, 5): 13 Dec 2016 (s 2(1) item 1) | — |
Customs Amendment (Merchant Fees) Regulation 2016 | 12 Dec 2016 (F2016L01905) | 13 Dec 2016 (s 2(1) item 1) | — |
Customs Amendment (2017 Harmonized System) Regulation 2016 | 13 Dec 2016 (F2016L01932) | 1 Jan 2017 (s 2(1) item 1) | — |
Migration Legislation Amendment (2017 Measures No. 3) Regulations 2017 | 29 June 2017 (F2017L00816) | Sch 4 (item 3): 1 July 2017 (s 2(1) item 1) | — |
Trade and Customs Legislation Amendment (Miscellaneous Measures) Regulations 2018 | 3 Apr 2018 (F2018L00459) | Sch 3 and 5: 4 Apr 2018 (s 2(1) item 3) | — |
Home Affairs Legislation Amendment (2018 Measures No. 1) Regulations 2018 | 8 June 2018 (F2018L00741) | Sch 3 (item 2): 1 July 2018 (s 2(1) item 1) | — |
Customs Amendment (Duty Deferral for Australian Trusted Traders) Regulations 2018 | 23 July 2018 (F2018L01048) | 24 July 2018 (s 2(1) item 1) | — |
Customs Amendment (Collecting Tobacco Duties) Regulations 2019 | 22 Mar 2019 (F2019L00350) | 1 July 2019 (s 2(1) item 1) | — |
Treasury Laws Amendment (Goods and Services Tax) Regulations 2019 | 25 Mar 2019 (F2019L00362) | Sch 2 (items 7, 8): 1 Apr 2019 (s 2(1) item 1) | — |
Customs Legislation Amendment (Asbestos) Regulations 2019 | 25 Mar 2019 (F2019L00365) | Sch 1 (items 20, 21): 26 Mar 2019 (s 2(1) item 1) | — |
Home Affairs Legislation Amendment (Credit Card and PayPal Surcharge) Regulations 2020 | 12 June 2020 (F2020L00705) | Sch 1 (items 3, 4): 1 July 2020 (s 2(1) item 1) | — |
Criminal Code and Customs Legislation Amendment (Precursors and Drugs) Regulations 2020 | 10 Aug 2020 (F2020L01003) | Sch 1 (items 45–50): 12 Aug 2020 (s 2(1) item 1) | — |
Customs Legislation Amendment (Objectionable Goods) Regulations 2020 | 21 Aug 2020 (F2020L01046) | Sch 1 (items 9–11): 27 Aug 2020 (s 2(1) item 1) | — |
Customs Amendment (Fees) Regulations 2020 | 14 Dec 2020 (F2020L01596) | 15 Dec 2020 (s 2(1) item 1) | — |
Export Control Legislation (Repeals and Consequential Amendments) Regulations 2021 | 25 Mar 2021 (F2021L00336) | Sch 2 (item 4): 3 am (A.C.T.) 28 Mar 2021 (s 2(1) item 1) | — |
Customs and Biosecurity Amendment (Deferred Charges for Australian Trusted Traders) Regulations 2021 | 24 June 2021 (F2021L00832) | Sch 1: 1 July 2021 (s 2(1) item 1) | — |
Home Affairs Legislation Amendment (Digital Passenger Declaration) Regulations 2021 | 13 Dec 2021 (F2021L01772) | Sch 2: 14 Dec 2021 (s 2(1) item 1) | — |
Customs Amendment (2022 Harmonized System Changes and Other Measures) Regulations 2021 | 17 Dec 2021 (F2021L01806) | 1 Jan 2022 (s 2(1) item 1) | — |
Customs Legislation Amendment (Flags) Regulations 2022 | 4 Apr 2022 (F2022L00512) | Sch 1 (items 5–7): 5 Apr 2022 (s 2(1) item 1) | — |
Customs Amendment (Unentered and Abandoned Goods) Regulations 2022 | 12 Apr 2022 (F2022L00598) | 1 July 2022 (s 2(1) item 1) | — |
Customs Legislation Amendment (Vaping Goods) Regulations 2023 | 14 Dec 2023 (F2023L01666) | Sch 1 (item 4): 1 Jan 2024 (s 2(1) item 1) | — |
Statute Law Amendment (Prescribed Forms) Regulations 2024 | 15 Mar 2024 (F2024L00294) | Sch 1 (item 14): 20 Mar 2024 (s 2(1) item 1) | — |
Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024 | 21 June 2024 (F2024L00728) | Sch 1 (items 1–5): 22 June 2024 (s 2(1) item 2) Sch 1 (items 17, 18): 1 July 2024 (s 2(1) item 3) | — |
Administrative Review Tribunal Legislation Consequential Amendments (2024 Measures No. 1) Regulations 2024 | 11 Oct 2024 (F2024L01299) | Sch 8 (items 45–48): 14 Oct 2024 (s 2(1) item 1) | — |
Home Affairs Legislation Amendment (Australia Travel Declaration and Other Matters) Regulations 2024 | 11 Oct 2024 (F2024L01301) | Sch 1: 12 Oct 2024 (s 2(1) item 1) | — |
Customs Amendment (Renewal of Warehouse Licences) Regulations 2025 | 28 Jan 2025 (F2025L00047) | 5 Mar 2025 (s 2(1) item 1) | — |
Customs Legislation Amendment (Drugs) Regulations 2025 | 24 Feb 2025 (F2025L00182) | Sch 1 (items 36–40, 43): 1 Mar 2025 (s 2(1) item 1) | — |
Customs Legislation Amendment (Controlled Trials and Other Measures) Act 2023. | 66, 2023 | 14 Sept 2023 | Sch 2 (items 11, 12, 15): 15 Sept 2023 (s 2(1) item 3) | Sch 2 (item 15) |
Commonwealth Entities (Payment Surcharges) (Consequential Provisions and Other Matters) Act 2024 | 103, 2024 | 2 Dec 2024 | Sch 1 (items 13, 14): 3 Dec 2024 (s 2(1) item 2) | Sch 1 (item 14) |
s 2............................................. | rep LIA s 48D |
s 4............................................. | am No 90, 2015; No 103, 2015; No 239, 2015; F2016L01550; F2016L01904; F2018L01048; F2020L01046; F2021L00832; F2024L00728; F2024L01301 |
s 7............................................. | am No 90, 2015 |
s 8............................................. | am No 90, 2015 |
s 11............................................ | am No 90, 2015 |
s 12............................................ | am No 90, 2015 |
s 13............................................ | am No 90, 2015; F2020L01596 |
s 24............................................ | am No 90, 2015 |
s 27............................................ | am F2021L01772 |
rs F2024L01301 | |
s 27A......................................... | ad F2021L01772 |
am F2024L01301 | |
s 30............................................ | am No 90, 2015 |
s 31............................................ | am No 90, 2015 |
s 32............................................ | am F2022L00598 |
s 33............................................ | am No 90, 2015; F2020L01596 |
Division 1.................................. | rs No 239, 2015 |
s 35............................................ | rs No 239, 2015 |
am F2024L00728 | |
s 36............................................ | rs No 239, 2015 |
rep F2025L00047 | |
s 37............................................ | rs No 239, 2015 |
s 38............................................ | rep No 239, 2015 |
s 59............................................ | am No 90, 2015 |
s 65............................................ | am F2021L01772; F2024L01301 |
s 69............................................ | am No 90, 2015 |
s 71............................................ | am No 90, 2015 |
s 80............................................ | am No 90, 2015 |
s 81............................................ | am F2021L00336 |
s 82............................................ | am No 90, 2015 |
s 83............................................ | am No 90, 2015; F2024L00294 |
s 84............................................ | am No 90, 2015 |
s 85............................................ | am No 90, 2015 |
s 90............................................ | am No 90, 2015 |
s 91............................................ | am No 90, 2015 |
s 92............................................ | am No 90, 2015 |
Division 1A................................ | ad F2018L01048 |
s 94A......................................... | ad F2018L01048 |
am F2019L00362; F2021L00832 | |
s 99............................................ | am F2018L00459 |
s 106.......................................... | am F2024L00728 |
s 107.......................................... | am No 90, 2015 |
s 108.......................................... | am No 90, 2015 |
s 109.......................................... | am No 90, 2015; F2016L00717; F2018L00459; F2019L00350; Act No 66, 2023; F2024L01299 |
s 110.......................................... | am No 90, 2015 |
s 111.......................................... | am No 90, 2015; F2024L01299 |
s 112.......................................... | am F2018L00459 |
s 115.......................................... | rep No 239, 2015 |
s 116.......................................... | rep No 239, 2015 |
s 118.......................................... | am F2016L00717 |
s 119A....................................... | ad F2023L01666 |
s 120.......................................... | am F2022L00512 |
s 123.......................................... | am No 90, 2015 |
s 124.......................................... | am F2022L00598 |
s 131.......................................... | rs F2020L01046 |
s 132.......................................... | am No 90, 2015 |
s 134.......................................... | am No 90, 2015 |
s 137.......................................... | am No 90, 2015 |
s 138.......................................... | am No 90, 2015 |
s 139.......................................... | am No 90, 2015 |
s 140.......................................... | am No 90, 2015 |
s 146.......................................... | am F2024L00728 |
s 148.......................................... | am No 90, 2015 |
Division 5.................................. | ad F2016L01904 |
s 150A....................................... | ad F2016L01904 |
s 150B....................................... | ad F2016L01905 |
am F2017L00816; F2018L00741; F2020L00705 | |
rep Act No 103, 2024 | |
s 150C....................................... | ad F2016L01905 |
am F2020L00705 | |
rep Act No 103, 2024 | |
s 154.......................................... | ad No 90, 2015 |
s 155.......................................... | ad F2018L01048 |
s 156.......................................... | ad F2019L00365 |
s 157.......................................... | ad F2019L00362 |
s 158.......................................... | ad F2020L01596 |
s 159.......................................... | ad F2021L00832 |
s 160.......................................... | ad F2021L01772 |
ed C21 | |
s 161.......................................... | ad F2022L00512 |
s 162.......................................... | ad F2022L00598 |
s 163.......................................... | ad F2024L00728 |
s 164.......................................... | ad F2024L01301 |
s 165.......................................... | ad F2025L00047 |
s 166.......................................... | ad F2025L00182 |
Schedule 1.................................. | am No 239, 2015 |
c 1............................................. | am F2016L01932; F2021L01806 |
c 2............................................. | am F2016L01932; F2021L01806 |
c 3............................................. | rep No 239, 2015 |
c 4............................................. |
am F2016L01932 | |
c 1............................................. | am F2016L00717 |
c 1............................................. | am F2021L01806 |
c 1............................................. | am No 90, 2015 |
c 1............................................. | am No 90, 2015; F2016L00717; F2018L00459; F2019L00350; Act No 66, 2023; F2024L00728; F2024L01299 |
c 1............................................. | am F2019L00365; F2020L01003; F2025L00182 |
c 3............................................. | am F2016L00704; F2020L01046 |
c 1............................................. | am F2021L01806 |
c 2............................................. | am F2016L01550; F2021L01806 |
0
0
0