Customs Regulations 1926 (Cth)
made under the
This is a compilation of the
This compilation was prepared on 2 April 2015.
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 ComLaw ( 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 series page on ComLaw 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.
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 series page on ComLaw 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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
These Regulations are the
Customs Regulations 1926 .
(1) In these Regulations, unless the contrary intention appears:
appointed , for a port or wharf, means appointed under section 15 of the Act.
commercial quantity of objectionable goods means 25 or more objectionable goods.
Customs flag means the flag prescribed by regulation 2 for the purposes of section 14 of the Act.
Food Standards Code means the Food Standards Code as in force on 14 April 1987 that was adopted by the National Health and Medical Research Council on 19 March 1987 and approved by the National Food Standards Council on 14 April 1987.
human embryo clone has the meaning given by section 8 of theProhibition of Human Cloning for Reproduction Act 2002 .
international airport means the following airports:
(a) Adelaide International Airport;
(b) Brisbane International Airport;
(c) Cairns International Airport;
(ca) Coolangatta Airport;
(d) Darwin International Airport;
(e) Hobart International Airport;
(f) Melbourne International Airport;
(g) Perth International Airport;
(h) Sydney International Airport.
objectionable good means a good, including a publication, to which:
(a) regulation 3 of the
Customs (Prohibited Exports) Regulations 1958 applies; or(b) regulation 4A of the
Customs (Prohibited Imports) Regulations 1956 applies.
the Act means theCustoms Act 1901 .
viable material means living tissue and cells.
(2) In these Regulations, unless the contrary intention appears, a reference to a Form by number is a reference to the Form so numbered in Schedule 1.
(1) For the definition of
Commonwealth aircraft in section 4 of the Act:
(a) the Customs flag is the ensign for an aircraft in the service of Customs; and
(b) the Australian National Flag is the ensign for any other aircraft; and
(c) the word ‘CUSTOMS’, displayed in letters at least 150 millimetres high, is the insignia for an aircraft in the service of Customs; and
(d) 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;
is the insignia for an aircraft in the service of the Australian Defence Force.
(2) For the definition of
Commonwealth ship in section 4 of the Act:
(a) the Customs flag is the ensign for a ship in the service of Customs; and
(b) the ensign of the Royal Australian Navy is the ensign for a ship in the service of the Royal Australian Navy; and
(c) the Australian National Flag is the ensign for any other ship.
(1) For the definition of
excise‑equivalent goods in subsection 4(1) of the Act, the goods classified under any of the following headings and subheadings are prescribed:
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(2) In subregulation (1), a reference to a subheading is a reference to that subheading in Schedule 3 to the
Customs Tariff Act 1995 as in force from time to time.
(1) For the definition of
like customable goods in subsection 4(1) of the Act, the goods classified under any of the following subheadings are prescribed:
2203.00.61
2203.00.62
2203.00.69
2203.00.71
2203.00.72
2203.00.79
2203.00.91
2203.00.99
2204.10.21
2204.10.22
2204.10.23
2204.10.29
2204.10.81
2204.10.82
2204.10.83
2204.10.89
2204.21.10
2204.21.20
2204.21.30
2204.21.90
2204.29.10
2204.29.20
2204.29.30
2204.29.90
2204.30.10
2204.30.90
2205.10.10
2205.10.20
2205.10.30
2205.10.90
2205.90.10
2205.90.20
2205.90.30
2205.90.90
2206.00.13
2206.00.14
2206.00.21
2206.00.22
2206.00.23
2206.00.24
2206.00.41
2206.00.42
2206.00.51
2206.00.52
2206.00.59
2206.00.61
2206.00.62
2206.00.69
2206.00.74
2206.00.75
2206.00.78
2206.00.82
2206.00.83
2206.00.89
2206.00.92
2206.00.99
2207.10.00
2207.20.10
2208.20.10
2208.20.90
2208.30.00
2208.40.00
2208.50.00
2208.60.00
2208.70.00
2208.90.10
2208.90.20
2208.90.90
2401.10.00
2401.20.00
2401.30.00
2402.10.20
2402.10.80
2402.20.20
2402.20.80
2403.11.00
2403.19.10
2403.19.90
2403.91.00
2403.99.80
2707.10.00
2707.20.00
2707.30.00
2707.50.00
2709.00.90
2710.12.61
2710.12.62
2710.12.69
2710.12.70
2710.19.16
2710.19.22
2710.19.28
2710.19.40
2710.19.51
2710.19.52
2710.19.53
2710.19.70
2710.20.00
2710.91.16
2710.91.22
2710.91.28
2710.91.40
2710.91.51
2710.91.52
2710.91.53
2710.91.61
2710.91.62
2710.91.69
2710.91.70
2710.91.80
2710.99.16
2710.99.22
2710.99.28
2710.99.40
2710.99.51
2710.99.52
2710.99.53
2710.99.61
2710.99.62
2710.99.69
2710.99.70
2710.99.80
2711.11.00
2711.12.10
2711.13.10
2711.21.10
2902.20.00
2902.30.00
2902.41.00
2902.42.00
2902.43.00
2902.44.00
3817.00.10
3824.90.50
3824.90.60
3826.00.10
3826.00.20
(2) In subregulation (1), a reference to a subheading is a reference to that subheading in Schedule 3 to the
Customs Tariff Act 1995 .
For the purposes of section 14 of the Act the following flag is prescribed, namely, the Australian National Flag with the addition in the fly of the word ‘CUSTOMS’ in white in bold character.
(1) The owner of any wharf, or any person having the control of a wharf, in respect of which security has not been furnished at the commencement of this regulation shall, when required by the Collector, furnish security, for the protection of the revenue, in accordance with Form 67 or 68 as the case requires.
(2) The security to be given in respect of a wharf shall be for such amount as the Regional Director for the State in which the wharf is situate deems necessary.
(4) Any wharf‑owner, or person having the control of a wharf, who fails to comply with the provisions of this regulation shall be liable to a penalty not exceeding One hundred dollars, and such failure shall be good ground for the cancellation of the appointment of the wharf as a wharf within the meaning of the
Customs Act 1901 .
(1) For the purposes of subsection 28(1) of the Act:
(a) the working days of the Customs for the performance of a function mentioned in column 2 of an item in the following table are the days set out in column 3 of that item; and
(b) the working hours of the Customs for the performance of the function on a day set out in column 3 of that item in the following table are the hours set out in column 4 of that item:
1 | Receiving electronic communications required or permitted to be made under Division 3 or 4 of Part IV of the Act | Every day | All hours |
2 | Boarding or clearing aircraft at an international airport | Every day | all hours |
4 | Attendance for the examination of aircraft passengers’ baggage at an international airport or ship passengers’ baggage at an appointed port or wharf | Every day | all hours |
7 | Receiving electronic communications to Customs in relation to goods intended for export and the departure of ships and aircraft | Every day | All hours |
7A | Receiving applications under regulation 128 transmitted to Customs manually in the Northern Territory | Monday to Friday, other than a public holiday | 8.00 am to 4.30 pm |
7B | Receiving applications under regulation 128 transmitted to Customs manually outside the Northern Territory | Monday to Friday, other than a public holiday | 8.30 am to 5.00 pm |
8 | Any other function of the Customs, done in the Northern Territory at a Customs place | Monday to Friday, other than a public holiday | 8.00am to 4.30pm |
9 | Any other function of the Customs, done outside the Northern Territory at a Customs place | Monday to Friday, other than a public holiday | 8.30am to 5.00pm |
(2) In subregulation (1):
Customs place means:
(a) a place owned or occupied by Customs; 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 that is approved, in writing, by the CEO as a place for the examination of international mail.
public holiday 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 of overtime fee is $43.35 per hour or part hour.
(2) For paragraph 28(5)(a) of the Act, the rate of location fee is $40.10 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; 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 the officer by Customs in order for the officer to perform the function at the place is a travel expense.
Each of the following places shall be a prescribed place for the purposes of paragraphs 30(1)(d) and (e) of the Act:
(a) a wharf or airport appointed in pursuance of section 15 of the Act;
(b) a place appointed, in pursuance of any regulations made under the Act and the
Commerce (Trade Descriptions) Act 1905 , to be a place where goods intended for export may be inspected and examined;(c) a place for which a depot licence has been granted under section 77G of the Act.
For the purposes of subsection 30A(4) of the Act, a notice given by the master of a ship or the pilot of an aircraft, proposing to take that ship or aircraft, as the case may be, on a voyage or flight to which that subsection applies, shall set out the following information:
(a) the itinerary of that voyage or flight;
(b) if the notice relates to a voyage of a ship—the name of the ship;
(c) the registration number of the ship or aircraft;
(d) the place of registration of the ship or aircraft;
(e) the type and description of the ship or aircraft;
(f) the name and address of the owner of the ship or aircraft;
(g) if the ship or aircraft is under charter—the name and address of the charterer;
(h) in respect of each member of the crew of the ship or aircraft:
(i) the name;
(ii) the date of birth; and
(iii) the nationality;
of that member and whether the member is the master of the ship or the pilot of the aircraft;
(j) in respect of each traditional inhabitant who will be undertaking that voyage or flight:
(i) the name;
(ii) the place of embarkation; and
(iii) the place of disembarkation;
of that traditional inhabitant;
(k) in respect of each employee of the Commonwealth, of Queensland or of Papua New Guinea or of an authority of the Commonwealth, of Queensland or of Papua New Guinea who will be undertaking that voyage or flight in connection with the performance of his or her duties:
(i) the name;
(ii) the name of the employer; and
(iii) the nationality;
of that employee.
(1) A subscriber to a Customs security may deposit with the Collector:
(a) cash;
(b) Commonwealth Bonds;
(c) negotiable instruments approved by the Collector; or
(d) any combination of cash, Bonds or negotiable instruments;
of a value equal to the full amount of the liability stated in the security.
(1AA) A requirement made under subsection 71DA(6) or 71DL(6) of the Act may be in accordance with Form 45AA.
(1A) If, under subsection 71DA(6) or 71DL(6) of the Act, an officer has required the owner of goods to verify particulars shown in the import declaration or warehouse declaration that relates to the goods, a Collector may, before delivering the goods or giving an authority under section 71C or 71DJ of the Act to deal with the goods, take security from the owner in the manner set out in subregulations (1B) and (1C).
(1B) The security is a cash payment of the amount that the Collector considers necessary for compliance with the Act and for the protection of the revenue of the Customs.
(1C) If the Collector takes security from the owner of the goods, the Collector must enter into an agreement with the owner in the terms of Form 45A.
(2) If the Collector obtains judgment against the subscriber in a suit upon the Customs Security the Collector may appropriate so much of the deposit as is sufficient to satisfy the judgment and costs. If the deposit is not sufficient to satisfy fully the judgment and costs the Collector may exercise all powers of enforcing the judgment by execution or otherwise to obtain payment of the balance remaining due under the judgment.
(3) Whenever the right to appropriate a deposit arises under this regulation, the Collector may (if the deposit or any part thereof is not cash) dispose of the deposited Bonds or negotiable instruments or any of them by auction or private sale or otherwise in such manner as in his opinion is most favourable to the subscriber, and the net proceeds of such disposition shall for all the purposes of this regulation be deemed to have been a deposit of cash by the subscriber, and may be appropriated wholly or partly accordingly.
(4) A certificate signed by the Collector stating the Bonds or negotiable instruments disposed of and the net proceeds of such disposition shall be proof of the matter stated.
(5) Any portion of the deposit appropriated as aforesaid shall become the property of the Commonwealth absolutely.
(6) When the Customs Security expires or is cancelled, discharged, released or satisfied, the subscriber shall be entitled to a return of so much (if any) of the deposit as shall not have been appropriated under this regulation.
(7) When Bonds or negotiable instruments bearing interest are deposited under this regulation the subscriber shall be entitled to collect as it falls due and retain any interest payable thereon before the bonds or instruments are disposed of by the Collector under this regulation.
(8) If any deposited Bonds or negotiable instruments are not payable to bearer the subscriber shall at the time of the deposit lodge with the Collector duly executed transfers or assignments thereof in such form as will enable the Collector to effectually dispose thereof, and shall at the request of the Collector execute any transfers or assignments the Collector may from time to time deem necessary or convenient to enable him to effectually dispose thereof.
For subparagraphs 64(5)(b)(i) and (5A)(b)(i) of the Act, the prescribed 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:
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For paragraph 64(5A)(a) of the Act, the prescribed number of days is 90.
For subparagraph 64AB(8)(a)(i) of the Act, the prescribed 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 24 hours or more 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 prescribed 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:
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(1) For subsection 64ACE(1) of the Act, the following manners of communication are prescribed:
(a) for a documentary report of impending arrival under section 64 of the Act—delivery of the report by hand, post or fax;
(b) for a documentary report of the arrival of a ship or aircraft under section 64AA of the Act—delivery of the report by hand or fax;
(c) for a documentary report of stores and prohibited goods under section 64AAA of the Act—delivery of the report by hand or fax;
(d) for a documentary report of cargo under section 64AB of the Act—delivery of the report by hand;
(e) for a documentary report of passengers under section 64ACA of the Act—delivery of the report by hand, post or fax;
(f) for a documentary report of crew under section 64ACB of the Act—delivery of the report by hand, post or fax.
(2) An officer of Customs who receives a documentary report mentioned in subregulation (1) must promptly stamp it with the time when the officer received it.
For paragraph 64AF(5)(b) of the Act, the following laws of the Commonwealth are prescribed:
(a)
A New Tax System (Goods and Services Tax) Act 1999 ;(c)
Australian Crime Commission Act 2002 ;(d)
Australian Security Intelligence Organisation Act 1979 ;(da)
Aviation Transport Security Act 2004 ;(e)
Bankruptcy Act 1966 ;(f)
Chemical Weapons (Prohibition) Act 1994 ;(g)
Commerce (Trade Descriptions) Act 1905 ;(h)
Copyright Act 1968 ;(i)
Crimes Act 1914 ;(j)
Crimes (Aviation) Act 1991 ;(k)
Crimes (Hostages) Act 1989 ;(l)
Crimes (Internationally Protected Persons) Act 1976 ;(m)
Crimes (Ships and Fixed Platforms) Act 1992 ;(n)
Crimes (Torture) Act 1988 ;(o)
Criminal Code Act 1995 ;(p)
Defence Act 1903 ;(q)
Environment Protection and Biodiversity Conservation Act 1999 ;(r)
Family Law Act 1975 ;(s)
Financial Transaction Reports Act 1988 ;(t)
Fisheries Management Act 1991 ;(u)
Geneva Conventions Act 1957 ;(v)
Migration Act 1958 ;(w)
Narcotic Drugs Act 1967 ;(x)
National Crime Authority Act 1984 ;(y)
National Health Act 1953 ;(z)
Olympic Insignia Protection Act 1987 ;(za)
Passenger Movement Charge Collection Act 1978 ;(zb)
Passports Act 1938 ;(zc)
Proceeds of Crime Act 1987 ;(zd)
Proceeds of Crime Act 2002 ;(ze)
Protection of Movable Cultural Heritage Act 1986 ;(zf)
Quarantine Act 1908 ;(zg)
Therapeutic Goods Act 1989 ;(zh)
Trade Marks Act 1995 ;(zi) any regulations made under any Act prescribed in this regulation.
(1) For section 67EH of the Act, if, after the commencement of this regulation:
(a) a person is first registered 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 subregulation (2).
(2) If the person proposes to make an abbreviated cargo report covering an itemof goods that the person has not previously informed Customs to be goods sold by the mail‑order house, the person must give Customs, at least 30 days before making the report, a description of the item in writing.
Note: For the definition of
writing , see section 2B of theActs Interpretation Act 1901 .(3) For subregulation (2), a description may include a print or photograph of the item.
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, $1 000 is prescribed.
If a Collector requires an owner of goods to provide information under subsection 71AAAB(1) of the Act:
(a) the owner must provide the information in an approved form or an approved statement; and
(b) the owner must provide the information required by that form or statement; and
(c) the form or statement must be signed in the manner required by that form or statement; and
(d) the completed approved form or approved statement must be given to a Collector.
For subsection 71AAAB(3) of the Act, the methods of communication for a decision under paragraph 71AAAB(2)(a) are:
(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 ships or aircraft, or for 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 customs 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: Because of this regulation, the goods mentioned are
Subdivision AA goods within the meaning of subsection 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 Customs 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 Customs to the import declaration or warehouse declaration relating to the goods.
(1) For the purposes of paragraph 72(1)(b) of the Act, the period prescribed is the period ending on:
(a) except where paragraph (b) applies—the expiration of the day next following the day on which the goods referred to in that subsection were imported; or
(b) if the first‑mentioned day in paragraph (a) is not, in relation to the receiving of an entry in respect of goods, a working day of the Customs—the expiration of the day next following that first‑mentioned day that is such a working day of the Customs.
(2) For the purposes of paragraph 72(4)(b) of the Act, a period of 6 months is prescribed.
(3) In subregulation (1),
working day of the Customs has the same meaning as in regulation 19.
(1) For subsection 77N(3) of the Act, travelling expenses are payable if the depot is more than 40 kilometres, by the most direct convenient route, from the nearest Customs office.
(2) For subregulation (1), travelling expenses are:
(a) for travel:
(i) during the working hours mentioned in items 8 and 9 of the table to regulation 19—$40.10 for each hour or part of an hour; or
(ii) outside the working hours mentioned in items 8 and 9 of the table to regulation 19—$43.35 for each hour or part of an hour; and
(b) for travel:
(i) by taxi:
(A) if Cabcharge is used—110% of the fare; or
(B) if Cabcharge is not used—the fare; or
(ii) by motor vehicle other than taxi—58 cents for each kilometre; or
(iii) by bus, aircraft, boat or train—the fare.
For subsection 77Z(2) of the Act, a depot licence may be transferred:
(a) to the legal personal representative of a licence holder who dies; or
(b) to the receiver of a company for which a receiver is appointed; or
(c) to the administrator of a company for which an administrator is appointed under section 436A, 436B or 436C of the Corporations Law.
Before a licence for a warehouse is granted, security shall be given to the satisfaction of the Collector.
(1) No person shall, unless the holder of a warehouse licence, assume or use in connection with his trade, business, calling or profession any words which would reasonably lead to the belief that his trade, business, calling or profession is being carried on under any such licence.
Penalty: $250.
(2) Without limiting the preceding subregulation, any person who, not being the holder of an appropriate licence:
(a) places, or suffers or permits to be placed, on the building in which he carries on his trade, business, calling or profession; or
(b) uses in any advertisement or sign published or displayed in connexion with his trade, business, calling or profession; or
(c) uses on any document, as a description of his trade, business, calling or profession; or
(d) uses as the name or part of the name of any firm or company registered in Australia;
the words ‘Bonded Warehouse’, ‘Bonded Store’, ‘Bond’, ‘Duty Free Shop’ or ‘Duty Free’ or any words so nearly resembling them as to be likely to deceive, whether alone or in conjunction with any other words, shall be deemed to be guilty of any offence against that subregulation.
(3) In this regulation:
appropriate licence means:
(a) in relation to the words ‘Bonded Warehouse’, ‘Bonded Store’ or ‘Bond’, a warehouse licence; and
(b) in relation to the words ‘Duty Free Shop’ and ‘Duty Free’, a warehouse licence that authorizes the sale in the warehouse to which it relates of goods to relevant travellers.
relevant traveller has the same meaning as in section 96A of the Act.
warehouse licence has the same meaning as in Part V of the Act.
(1) In this regulation:
warehouse licence has the same meaning as in Part V of the Act.
year means a period of 12 months commencing on 1 July.
(2) For section 85 of the Act, and subject to regulation 50A, the fee for the grant of a warehouse licence that comes into effect on 1 July is $7 000.
(2A) For section 85 of the Act, and subject to regulation 50A, the fee for the grant of a warehouse licence that comes into effect on a day other than 1 July is worked out using the following formula:
where:
licence days are days in the year for which the licence will be in force.
(2B) For section 85 of the Act, and subject to regulation 50A, the fee for the renewal of a warehouse licence is $4 000.
Note: Regulation 50A relates to dual licensed places.
(1) In this regulation:
dual licences means a warehouse licence granted under Part V of the Act and a manufacturer licence granted under theExcise Act 1901 .
warehouse licence has the same meaning as in Part V of the Act.
(2) This regulation applies if a person is required to hold dual licences under section 105E of the Act and:
(a) the place in respect of which a warehouse licence is to be granted is used primarily for the manufacture of excisable goods classified under item 10 of the Schedule to the
Excise Tariff Act 1921 ; and(b) goods classified under any of the following headings and subheadings are used in the manufacture of those excisable goods:
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(3) In paragraph (2)(b), a reference to a subheading is a reference to that subheading in Schedule 3 to the
Customs Tariff Act 1995 as in force from time to time.(4) For section 85 of the Act, the fee for the grant of a warehouse licence that comes into effect on any day is $1 000.
(5) No fee is payable for the renewal of the warehouse licence.
(6) However, if, at any time, the primary use of the warehouse changes:
(a) subregulation (5) does not apply; and
(b) a fee for the renewal of the warehouse licence is payable as if subregulation 50(2B) applied to the licence.
(1) In this regulation:
year means a period of 12 months commencing on 1 July.
(2) The fee mentioned in subregulation 50(2) or (2B), or the fee applied by paragraph 50A(6)(b), in respect of a licence that is granted or renewed for a year is payable:
(a) in full on the first day of that year; or
(b) by instalments, each of an amount equal to one‑quarter of the amount of the fee, on the first days of July, October, January and April, respectively, in that year;
as the holder of the licence elects.
(3) The fee mentioned in subregulation 50(2A) in respect of a licence that is granted for a period of less than 12 months in a year is payable in accordance with the table.
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(4) The fee mentioned in subregulation 50A(4) is payable in full on the day on which the warehouse licence comes into effect.
(1) In this regulation:
instalment period means:
(a) the period of 3 months commencing on the day on which an instalment is to be paid under paragraph 50B(2)(b); or
(b) a period of time commencing on the day on which an instalment is to be paid under subregulation 50B(3).
(2) For subsection 85(4) of the Act, this regulation explains how to calculate a refund if a warehouse licence is cancelled.
(3) Use the table if:
(a) the licence fee was paid in instalments; and
(b) an instalment relates to the instalment period during which the licence was cancelled.
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(4) Use the table if the licence fee was paid in full for a year or a part of a year.
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(1) An application by an owner for permission, under section 92 of the Act, to sort, bottle, pack or re‑pack goods in a warehouse shall be in writing and shall set out a description of the goods and the manner in which it is proposed to sort, bottle, pack or re‑pack the goods.
(2) The Collector may grant permission to sort, bottle, pack or re‑pack the goods in accordance with the application or in the manner specified in the permit.
(3) In this regulation, a reference to a warehouse shall not be read as including a reference to a transit warehouse.
(1) The Collector may permit the owner of spirits, being spirits that have been imported in bulk and are in a warehouse other than a transit warehouse, to be reduced in strength, blended, bottled or canned in the warehouse for home consumption or for exportation in accordance with this regulation.
(2) Where spirits are bottled or canned in a warehouse in accordance with a permission of the Collector to which this regulation applies, the owner of the spirits shall cause a label containing a true description of the spirits in the bottles or cans to be affixed to each of the bottles or cans.
(3) Where imported spirits that have been bottled or canned in a warehouse are not removed from the warehouse immediately after they have been bottled or canned, the owner of the spirits shall cause the bottles or cans of spirits to be packed into outer containers each of which contains only bottles or cans, as the case may be, of a like capacity.
(4) Where imported spirits of a particular strength are reduced in strength in a warehouse, the amount of duty that is payable on the entry of the reduced spirits for home consumption is an amount equal to the amount of duty that would be payable if a quantity of that imported spirits of that first‑mentioned strength equal to the quantity of those spirits that was used in the production of the reduced spirits were entered for home consumption without having been so reduced in strength.
(5) Where imported spirit is blended in a warehouse with Australian spirit, duty is payable, on the entry of the blended spirit for home consumption:
(a) in respect of the quantity of Australian spirit contained in the blended spirit—at the rate that would be applicable if the blended spirit were Australian spirit of a like kind; and
(b) in respect of the quantity of imported spirit contained in the blended spirit—at the rate that would be applicable if the blended spirit were imported spirit of a like kind.
Warehoused goods dutiable at fixed rates may, subject to the provisions of 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 payment of duty shall, so far as the Customs are concerned, remain at the risk of the owner, and the Customs shall not be liable in any way to any claim of any kind whatsoever in connexion therewith. Any such goods may, after due notice to the owner, be removed by the licensee on the order of the Collector.
(2) No duty‑paid or free goods shall be received into any licensed warehouse without the special authority of the Collector.
(1) In this regulation and regulation 93A, unless the contrary intention appears:
departure area means a part of an airport or wharf that is set aside for the reception of relevant travellers:
(a) after the travellers have complied with the requirements of the laws of the Commonwealth relating to the departure of persons for places outside Australia; and
(b) before the travellers embark on an aircraft or ship for a relevant flight or relevant voyage.
duty free shop means an outwards duty free shop.
off‑airport duty free shop means a duty free shop that is not an on‑airport duty free shop.
on‑airport duty free shop means a duty free shop that is located in a departure area of an airport.
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 voyage , in relation to a person who is a relevant traveller, means the international voyage in relation to which the person is a relevant traveller.
(2) Words and phrases that are used in this regulation and in section 96A of the Act have, in this regulation, unless the contrary intention appears, the same respective meanings as in that section.
(3) A Collector shall not give permission under subsection 96A(2) of the Act otherwise than upon the making, in accordance with this regulation, of an application for such permission.
(4) An application for permission under subsection 96A(2) of the Act:
(a) shall be made in writing;
(b) shall relate to a single duty free shop;
(c) shall specify:
(i) the name of the proprietor of the duty free shop;
(ii) the name of the duty free shop; and
(iii) the address at which the duty free shop is situated; and
(d) shall be lodged with a Collector for the place at which the duty free shop is situated.
(5) The following matter is prescribed to be taken into account by a Collector when deciding whether to give permission under subsection 96A(2) of the Act, namely, whether the proprietor of the duty free shop in respect of which the permission is sought is likely to be able, in the event of permission being given, to comply with the conditions set out in paragraphs (7)(g), (h) and (j).
(6) Permission under subsection 96A(2) of the Act shall have effect for such period, commencing on the day on which the permission is given, as the permission specifies.
(7) Permission under subsection 96A(2) of the Act in relation to an off‑airport duty free shop is subject to the following conditions:
(a) that the proprietor must not sell goods to a person who is in the shop unless:
(i) the person is a relevant traveller; and
(ii) 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 relevant flight or relevant voyage;
(b) that the proprietor must not enter into an agreement to sell goods to a person who is not in the shop unless:
(i) the person is a relevant traveller; and
(ii) the person has given, whether orally or in writing, to the proprietor the particulars of the intended exportation of the goods by the person required under subparagraph (e)(ii); and
(iii) the agreement is subject to the condition that the sale takes place in the shop;
(ba) that the proprietor must not deliver goods to a relevant traveller to whom the goods are sold under an agreement referred to in paragraph (b) 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 given to the proprietor under subparagraph (b)(ii);
(c) that goods shall not be delivered from the duty free shop to a relevant traveller earlier than the commencement of the 60th day before the day on which, according to the ticket or other document shown to the proprietor under subparagraph (a)(ii) or the particulars given to the proprietor under subparagraph (b)(ii), the relevant flight or relevant voyage is to depart;
(d) that goods shall not be delivered from the duty free shop to a relevant traveller unless they are enclosed in a package:
(i) that is sealed in such a manner that the goods cannot be removed from it without the seal being broken; and
(ii) the outside of which is clearly marked to show:
(A) that it contains goods that were sold in a duty free shop; and
(B) the name of that shop; and
(iii) if the package is of a size that it may, in accordance with the conditions applicable to the carriage of 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;
(e) that, at the time of each sale of goods required to be sold in a sealed package at the duty free shop, the proprietor shall prepare, in triplicate, an invoice, being one of a series of sequentially numbered invoices, specifying:
(i) the name and usual residential address of the relevant traveller;
(ii) the following particulars of the intended exportation of the goods by the relevant traveller on the relevant flight or relevant voyage:
(A) the date of departure;
(B) the airport or wharf of departure;
(C) in the case of a relevant flight—the number or other designation of the flight;
(D) in the case of a relevant voyage—the name of the ship and the number or other designation of the voyage;
(E) the number or other identification of the traveller’s ticket or similar travel document approved by the Collector for the purposes of paragraph 96A(7)(b) of the Act;
(iii) a precise description of the goods, including:
(A) the quantity, in figures, of each item of the goods and the total number, in words, of items on the invoice; and
(B) the sale value, in figures, of each item or quantity of items; and
(C) the total sales value of those items and quantities of items;
being a description prepared in such a way as to make it impracticable to add other items to the description;
(f) that, upon preparing an invoice in accordance with paragraph (e), the proprietor shall:
(i) place one copy with the goods inside the package referred to in paragraph (d) and, where the package complies with subparagraph (d)(iii), position the copy so that the invoice may be read without the seal of the package being broken;
(ii) place one copy in a waterproof envelope and attach that envelope securely to the outside of the package; and
(iii) retain one copy in his own records;
(g) subject to subregulation (7A), that, before the date of departure referred to in sub‑subregulation (e)(ii)(A), the proprietor shall, by telex or by such other means as are approved by a Collector, provide a Collector with the following information in relation to a sale from the duty free shop:
(i) the name of the shop;
(ii) the name of the relevant traveller;
(iii) in relation to the relevant flight or relevant voyage:
(A) the date and time of departure; and
(B) in the case of a relevant flight—the number or other designation of the flight; and
(C) in the case of a relevant voyage—the name of the ship and the number or other designation of the voyage;
(iv) a full description of any item of the goods included in the sale having a sale value of $500 or more;
(v) the total number of items of the goods included in the sale;
(vi) the total number of packages of the kind referred to in paragraph (d) in which the goods included in the sale are packed;
(vii) the total number of those packages that are, respectively:
(A) packages to which subparagraph (d)(iii) applies; and
(B) packages to which that subparagraph does not apply;
(viii) the invoice numbers in respect of all invoices relating to the sale;
(h) that the proprietor shall, in relation to each package referred to in paragraph (d) that is surrendered by the relevant traveller for carriage otherwise than in the cabin of the aircraft or ship, at the point of surrender:
(i) cause the package to be examined with a view to ascertaining whether it remains sealed as specified in subparagraph (d)(i) and has not been tampered with; and
(ii) where the package remains so sealed and has not been tampered with, cause the copy invoice referred to in subparagraph (f)(ii) to be removed from the package;
(j) that the proprietor shall, in relation to each package referred to in paragraph (d) that is taken by the relevant traveller into a departure area, within that area:
(i) cause the package to be examined with a view to ascertaining whether it remains sealed as specified in subparagraph (d)(i) and has not been tampered with;
(ii) where the package remains so sealed and has not been tampered with, cause the copy invoice referred to in subparagraph (f)(ii) to be removed from the package;
(k) that, where, upon the carrying out of the operations specified in paragraph (h) or (j), a discrepancy is detected, in that:
(i) a package is no longer sealed as specified in subparagraph (d)(i) or has been otherwise tampered with;
(ii) the invoice enclosed in the package does not correspond with the copy invoice (if any) that was attached to the package;
(iii) an invoice required to be enclosed in, or a copy invoice required to be attached to, a package is not so enclosed or attached; or
(iv) the goods enclosed in a package are not as specified in the invoice enclosed in, or the copy invoice (if any) that was attached to, the package;
the proprietor shall cause to be given immediately to a Collector notice specifying:
(v) the name of the relevant traveller;
(vi) the following particulars of the intended exportation of the goods by the relevant traveller on the relevant flight or relevant voyage:
(A) the date and time of the departure of the flight or voyage;
(B) in the case of a relevant flight—the number or other designation of the flight;
(C) in the case of a relevant voyage—the name of the ship and the number or other designation of the voyage; and
(viii) the nature of the discrepancy;
(m) that a relevant traveller to whom goods are sold in a duty free shop:
(i) shall not remove, alter or otherwise interfere with, or suffer to be removed, altered or interfered with (except as required by this regulation), an invoice attached to the outside of a package pursuant to subparagraph (f)(ii);
(ii) shall not, before the exportation of those goods, break the seals on, or otherwise tamper with the integrity of, the package in which those goods are enclosed or (except as authorized by or under the Act) suffer those seals to be broken or the integrity of the package to be otherwise tampered with;
(iii) shall:
(A) on surrendering a package containing those goods for carriage otherwise than in the cabin of an aircraft or ship;
(B) on taking a package containing those goods into a departure area;
present the package, sealed as specified in subparagraph (d)(i) and with the invoice attached as specified in subparagraph (f)(ii), to the proprietor or a servant or agent of the proprietor and permit the proprietor, or the servant or agent of the proprietor, as the case may be, to examine the package and to remove that invoice from it;
(iv) if the relevant traveller does not export the goods on the relevant flight or the relevant voyage, must, not later than noon on the next working day of the duty free shop after the date specified in the invoice relating to the goods as the time for the departure of that flight or voyage (in this subparagraph called
scheduled departure time ), notify the proprietor accordingly, and:
(A) if the relevant traveller intends to export the goods on a subsequent flight, being a flight departing not more than 48 hours after the scheduled departure time—notify the proprietor of that intention and, at the same time, provide the proprietor with the flight number or other designation, and particulars of the intended date and time of departure, of that flight; or
(B) if the relevant traveller intends to export the goods on a subsequent voyage, being a voyage departing not more than 48 hours after the scheduled departure time—notify the proprietor of that intention and, at the same time, provide the proprietor with the name of the ship and voyage number or other designation, and particulars of the intended date and time of departure, of that voyage; or
(C) if the relevant traveller does not intend to export the goods as mentioned in sub‑subparagraph (A) or (B), at the same time, notify the proprietor accordingly and, not later than the close of business of the duty free shop on the second working day of the shop after the scheduled departure time, return the goods to the shop; and
(v) if, having notified the proprietor under sub‑ subparagraph (iv)(A) or (B) of his or her intention to export the goods on a flight or voyage after the relevant flight or voyage, the relevant traveller does not so export the goods:
(A) not later than noon on the next working day of the duty free shop after the date of departure specified in the notification of intention, notify the proprietor that the goods have not been so exported; and
(B) not later than the close of business of the duty free shop on the second working day after that specified date of departure, return the goods to the shop;
(n) that within 21 working days of the duty free shop after the end of a month, the proprietor must lodge with a Collector a return setting out:
(i) the name of the duty free shop; and
(ii) the invoice number of each invoice:
(A) prepared in accordance with paragraph (e) for goods delivered from the shop for export; and
(B) that specifies under sub‑subparagraph (e)(ii)(A) a date of departure that is in the month; and
(C) a copy of which has not been removed during the month in accordance with subparagraph (h)(ii) or (j)(ii); and
(iii) the invoice number of each invoice:
(A) prepared in accordance with paragraph (e) for goods delivered from the shop for export; and
(B) that specifies under sub‑subparagraph (e)(ii)(A) a date of departure that is in the month; and
(C) a copy of which has been removed during the month in accordance with subparagraph (h)(ii) or (j)(ii); and
(D) in respect of which an electronic record has not been provided in accordance with subregulation (9); and
(iv) in relation to an invoice referred to in subparagraph (ii) or (iii):
(A) the particulars required to be set out in the invoice; and
(B) the amount of customs duty payable in respect of the goods to which the invoice relates;
and must pay to a Collector an amount equal to the sum of the amounts of customs duty specified in the return.
Note: See also regulation 93A.
(7A) Paragraph (7)(g) applies only if, in relation to a particular case, the Collector directs the proprietor to provide the information specified in that paragraph.
(8) Permission under subsection 96A(2) of the Act in relation to an on‑airport duty free shop is subject to the following conditions:
(a) that the proprietor must not sell goods to a person who is in the shop unless:
(i) the person is a relevant traveller; and
(ii) 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 relevant flight;
(aa) that the proprietor must not enter into an agreement to sell goods to a person who is not in the shop unless:
(i) the person is a relevant traveller; and
(ii) the person has given, whether orally or in writing, to the proprietor the particulars of the intended exportation of the goods by the person required under subparagraph (b)(ii) or (c)(i); and
(iii) the agreement is subject to the condition that the sale takes place in the shop;
(ab) that the proprietor must not deliver goods to a relevant traveller to whom the goods are sold under an agreement referred to in paragraph (aa) 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 given to the proprietor under subparagraph (aa)(ii);
(b) that, at the time of each sale of goods at the duty free shop, where the purchaser is a relevant traveller who is the pilot or a member of the crew of an aircraft, the proprietor shall prepare, in duplicate, an invoice, being one of a series of sequentially numbered invoices, specifying:
(i) the name and usual residential address of the relevant traveller;
(ii) the following particulars of the intended exportation of the goods by the relevant traveller:
(A) the date of departure;
(B) the airport of departure;
(C) the flight number or, where inapplicable, other designation;
in respect of the relevant flight; and
(iii) a precise description of the goods, including:
(A) the quantity, in figures, of each item of the goods; and
(B) the sale value, in figures, of each item or quantity of items; and
(C) the total sales value of those items and quantities of items;
being a description prepared in such a way as to make it impracticable to add other items to the description;
(c) that, at the time of each sale of goods at the duty free shop, where the purchaser is a relevant traveller who is a passenger on an aircraft, the proprietor shall prepare, in duplicate, an invoice, being one of a series of sequentially numbered invoices, specifying:
(i) the following particulars of the intended exportation of the goods by the relevant traveller:
(A) the date of departure;
(B) the flight number or, where inapplicable, other designation;
in respect of the relevant flight; and
(ii) a precise description of the goods, including:
(A) the total sales value of those items and quantities of items; and
(B) the quantity, in figures, of each item; and
(C) the sale value, in figures, of each such item or quantity of items;
being a description prepared in such a way as to make it impracticable to add other items to the description;
(d) that, upon preparing an invoice pursuant to paragraph (b) or (c), the proprietor shall:
(i) place 1 copy with the goods that are to be delivered to the relevant traveller; and
(ii) retain the other copy or copies, as the case requires, in his own records.
(9) For the purpose of paragraph 96A(10)(b) of the Act, in relation to the proprietor of an off‑airport duty free shop:
(a) the way for the proprietor to provide proof to the Collector in relation to goods of a kind mentioned in that paragraph is by providing an electronic record of the invoice numbers of copy invoices removed, in accordance with subparagraph (7)(h)(ii) or (7)(j)(ii), from the package of the goods; and
(b) the time within which the proprietor must provide that proof to the Collector is 10 working days of the duty free shop after the date of departure of the relevant traveller.
(10) Within 21 working days of the duty free shop after the end of a month, the proprietor must produce a computer generated list in an approved form setting out the invoice number of each invoice:
(a) that specifies under sub‑subparagraph (7)(e)(ii)(A) a date of departure that is in the month; and
(b) a copy of which has been removed during the month in accordance with subparagraph (7)(h)(ii) or (7)(j)(ii); and
(c) in respect of which an electronic record has been provided in accordance with subregulation (9).
(11) Permission under subsection 96A(2) of the Act in relation to a duty free shop, being either an off‑airport duty free shop or an on‑airport duty free shop, is subject to the condition that the proprietor, and servants and agents of the proprietor, shall not enter into an arrangement with a relevant traveller pursuant to which goods delivered to that relevant traveller under that permission are:
(a) to be transferred to the proprietor, or any servant or agent of the proprietor, upon the return of the relevant traveller to Australia; or
(b) to remain with the proprietor or any servant or agent of the proprietor.
(12) The grounds on which a Collector may, under subsection 96A(13) of the Act, revoke a permission given under subsection 96A(2) of the Act are the following grounds:
(a) that a condition to which the permission is subject, being a condition required to be complied with by the proprietor of the duty free shop to which the permission relates or by his servants or agents, has not been so complied with;
(b) that revocation of the permission is, for any other reason, necessary for the protection of the revenue or otherwise to ensure compliance with the Customs Acts.
(13) The revocation by a Collector, under subsection 96A(13) of the Act, of a permission given under subsection 96A(2) of the Act shall be effected by notice in writing, which shall include the notice referred to in subsection 96A(14) of the Act, served on the person to whom the permission was given.
(14) A relevant traveller to whom goods are sold in an outwards duty free 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.
(1) This regulation applies if:
(a) on or after 31 March 2007, a person purchased a liquid, aerosol, gel, cream or paste (a
LAG product ) as a duty free item at an off‑airport duty free shop; and(b) the delivery and export of the LAG product was the subject of a permission under subsection 96A(2) of the Act; and
(c) the permission was subject to a condition set out in:
(i) paragraph 93(7)(h), (j), (k) or (n); or
(ii) subparagraph 93(7)(m)(i), (ii) or (iii); and
(d) the person dealt with the LAG product in accordance with an arrangement (known as an “interim sealed bag arrangement”) that:
(i) was administered by the Australian Taxation Office and the Australian Customs Service or the Australian Customs and Border Protection Service on or after 31 March 2007; and
(ii) was consistent with the requirements of Subdivision 4.1.1A of the
Aviation Transport Security Regulations 2005 , as in force on 30 September 2007.
(2) The delivery and export of the LAG product is taken to have complied with the conditions in subregulation 93(7).
(1) Subject to subregulation (1A), each of the following classes of goods is declared to be a class of airport shop goods for section 96B of the Act (whether or not the goods are local use goods):
(a) alcoholic beverages;
(b) tobacco products;
(c) goods which have all of the following characteristics:
(i) no more than $900 in value;
(ii) no more than 7 kg in weight;
(iii) no more than 56 cm in length, 36 cm in height and 23 cm in depth.
(1A) For subregulation (1), 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 and beverages which are capable of immediate consumption, other than commercially produced confectionery in sealed packaging and alcoholic beverages in sealed containers;
(c) fresh or dried fruits;
(d) fresh or dried vegetables;
(e) live plants;
(f) fresh or dried cut flowers.
(2) In subregulation (1),
local use goods has the same meaning as in section 270 of the Act.
(1) In this regulation, unless the contrary intention appears:
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.
(2) Words and phrases that are used in this regulation and in section 96B of the Act have, in this regulation, unless the contrary intention appears, the same respective meanings as in that section.
(3) A Collector shall not give permission under subsection 96B(3) of the Act otherwise than upon the making, in accordance with this regulation, of an application for such permission.
(4) An application for permission under subsection 96B(3) of the Act:
(a) shall be made in writing;
(b) shall relate to a single inwards duty free shop;
(c) shall specify:
(i) the name of the proprietor of the inwards duty free shop;
(ii) the name of the inwards duty free shop; and
(iii) the location of the airport at which the duty free shop is situated; and
(d) shall be lodged with a Collector for the State or Territory in which the inwards duty free shop is situated.
(5) The following circumstances are prescribed as circumstances in which permission may be given by a Collector under subsection 96B(3) of the Act, namely:
(a) that the applicant is the holder of a warehouse licence within the meaning of Part V of the Act authorising the sale of airport shop goods at an inwards duty free shop; and
(b) that the applicant has been granted a lease or licence and an authority to trade under the
Airports (Business Concessions) Act 1959 for the operation of an inwards duty free shop on land within the airport.(6) Permission under subsection 96B(3) of the Act shall have effect for such period, commencing on the day on which the permission is given, as the permission specifies.
(7) Permission under subsection 96B(3) of the Act in relation to an inwards duty free shop is subject to the following conditions:
(a) that the proprietor must not sell goods to a person who is in the shop unless:
(i) the person is a relevant traveller; and
(ii) 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;
(aa) that the proprietor must not enter into an agreement to sell goods to a person who is not in the shop unless:
(i) the person is, or intends to be, a relevant traveller; and
(ii) the person has given, whether orally or in writing, to the proprietor the date of the person’s arrival or intended arrival in Australia, and the flight number or other designation of the international flight on which the person arrived or intends to arrive; and
(iii) the proprietor has informed the person of the following:
(A) the amounts of alcoholic liquor and tobacco products that may be entered for home consumption by a relevant traveller free of duties of Customs;
(B) the conditions (if any) with which, for the purposes of the Customs Acts, a relevant traveller is to comply in relation to the purchase of goods at the shop; and
(iv) the agreement is subject to the condition that the sale takes place in the shop;
(ab) that the proprietor must not deliver goods to a relevant traveller to whom the goods are sold under an agreement referred to in paragraph (aa) unless the traveller has shown to the proprietor the ticket, or other document, that confirms the information given to the proprietor under subparagraph (aa)(ii);
(b) that the proprietor, and servants and agents of the proprietor, shall not enter into an arrangement with a relevant traveller pursuant to which goods delivered to that relevant traveller under that permission are:
(i) to be transferred to the proprietor, or any servant or agent of the proprietor, after the relevant traveller has cleared customs; or
(ii) to remain with the proprietor or any servant or agent of the proprietor;
(c) that the proprietor shall, with reasonable prominence and in numbers sufficient to give reasonable notice to relevant travellers of the matters so stated, display in the inwards duty free shop signs in a form authorised in writing by a Collector for the purposes of this provision that state clearly:
(i) the amounts of alcoholic liquor and tobacco products that may be entered for home consumption by a relevant traveller free of duties of Customs; and
(ii) the conditions (if any) with which, for the purposes of the Customs Acts, a relevant traveller is to comply in relation to the purchase of goods at the shop;
(d) that, if confectionery is sold in the inwards duty free shop, the proprietor must display, with reasonable prominence and in numbers sufficient to give reasonable notice to relevant travellers, signs that state clearly:
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. 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.
(8) The grounds on which a Collector may, under subsection 96B(12) of the Act, revoke a permission given under subsection 96B(3) of the Act are the following grounds:
(a) that a condition to which the permission is subject, being a condition required to be complied with by the proprietor of the inwards duty free shop to which the permission relates or by his servants or agents, has not been so complied with;
(b) that revocation of the permission is, for any other reason, necessary for the protection of the revenue or otherwise to ensure compliance with the Customs Acts;
(c) that any of the following, namely, a lease, licence or authority to trade, granted under the
Airports (Business Concessions) Act 1959 has expired or been cancelled.(9) The revocation by a Collector, under subsection 96B(12) of the Act, of a permission given under subsection 96B(3) of the Act shall be effected by notice in writing, which shall include a statement of the reasons for the revocation, served on the person to whom the permission was given.
For paragraph 99(3)(c) of the Act, the goods mentioned in Schedule 1AAA are prescribed.
(1) For subsection 102A(1) of the Act, the goods mentioned in Schedule 1AAA are prescribed.
(2) For subsection 102A(2) of the Act:
(a) the time at which the period begins is the time 24 hours before the estimated time of release of the goods; and
(b) the time at which the period ends is the time immediately before the goods are released.
(3) For subsection 102A(3) of the Act, the prescribed period is 3 hours after the return of the goods.
For subsection 102CE(3) of the Act, the particulars prescribed in relation to a record of a person’s entry to a cargo terminal are:
(a) the person’s full name; and
(b) the time and date the person enters the terminal; and
(c) the time and date the person leaves the terminal; and
(d) if the person enters the terminal using an electronic access card—the following:
(i) the type of electronic access card used by the person (for example, a transport security identification card);
(ii) the unique identifier assigned to the electronic access card used by the person; and
(e) if the person enters the terminal other than by using an electronic access card—the following:
(i) the form of identification used by the person on entering the terminal (for example, a transport security identification card, driver’s licence or passport);
(ii) 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);
(iii) the name of the person at the terminal who sighted the identification used in relation to the person’s entry to the terminal;
(iv) 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.
(1) For paragraph (b) of the definition of
customable beverage in section 103 of the Act, goods classified under any of the following subheadings are prescribed:2204.10.23 2204.10.29 2204.10.83
2204.10.89 2204.29.30 2204.29.90
2205.90.30 2205.90.90 2206.00.52
2206.00.59 2206.00.62 2206.00.69
2206.00.92 2206.00.99 2207.10.00
2208.20.10 2208.20.90 2208.30.00
2208.40.00 2208.50.00 2208.60.00
2208.70.00 2208.90.20 2208.90.90.
(2) In this regulation:
subheading means a subheading mentioned in Chapter 22 of Schedule 3 to theCustoms Tariff Act 1995 .
For the purposes of paragraph 105(2)(a) of the Act, a volume of 300 litres is prescribed in respect of containers that contain whisky, described in the Schedule to the
Excise Tariff Act 1921 , all of which is for use as an aromatic in the production in Australia of wine cocktail, vermouth, flavoured wine or wine aperitif described in paragraph 8 of Part P4 of the Food Standards Code.
(1) For section 106A of the Act, the kind of ships prescribed is international passenger cruise ships.
(2) In this regulation:
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.
(1) For subsections 112BB(1) and (2) of the Act, this regulation sets out:
(a) methods for giving a notice to a person; and
(b) the time at which the person is taken to have received a notice using the method.
Given personally
(2) The notice may be given to the person:
(a) at the last address notified to the Minister for the purpose of receiving notices; and
(b) by a person authorised by the Minister for this subregulation; and
(c) either:
(i) by giving it to the person; or
(ii) by giving it to a person who appears to work at that address in a management or executive position.
(3) The person is taken to have received the notice under subregulation (2) at the time at which it is given to the person.
Sent by registered mail
(4) The notice may be posted by registered mail to the person at the postal address last notified to the Minister for the purpose of receiving notices.
(5) The person is taken to have received the notice under subregulation (4):
(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 of the notice; or
(b) in any other case—21 days after the date of the notice.
Faxed, emailed or sent by other electronic means
(6) If the person has notified to the Minister a fax number, email address or other electronic address, for the purpose of receiving notices, the 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.
(7) The person is taken to have received the notice under subregulation (6) 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.
(1) Goods of the following kinds are prescribed for paragraph 113(2)(b) of the Act:
(a) dutiable goods on which the duty is unpaid;
(b) excisable goods within the meaning of the
Excise Act 1901 on which the excise duty is unpaid;(c) goods for which a person intends to claim a drawback of duty or a drawback of excise duty under the
Excise Act 1901 .(3) Goods (other than petroleum products supplied for use as fuel to provide locomotive power) that are aircraft’s stores, within the meaning of Part VII of the Act, are prescribed for the purposes of paragraph 113(2)(f) of the Act if:
(a) the goods 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 issued under the Air Navigation Regulations; and
(b) the goods would be:
(i) dutiable goods if entered for home consumption under subsection 68(1) of the Act; or
(ii) excisable goods within the meaning of the
Excise Act 1901 if entered for home consumption under subsection 58(1) of that Act; and(c) the condition specified in paragraph (5)(a) is satisfied in respect of the goods.
(4) Goods that are aircraft’s stores or ship’s stores, within the meaning of Part VII of the Act, are prescribed for the purposes of paragraph 113(2)(f) of the Act if:
(a) the goods are a petroleum product supplied for use as fuel to provide locomotive power, and the conditions specified in subregulation (5) are satisfied in respect of the goods; or
(b) the goods are not:
(i) goods specified in subregulation (3) or paragraph (a); or
(ii) goods that would be dutiable goods if entered for home consumption under subsection 68(1) of the Act; or
(iii) goods that would be excisable goods within the meaning of the
Excise Act 1901 if entered for home consumption under subsection 58(1) of that Act;and the condition specified in paragraph (5)(a) is satisfied in respect of the goods.
(4A) Goods that are live animals are prescribed for subsection 113(2A) of the Act 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 1982 .(5) The following are the conditions referred to in this regulation:
(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 respect of the goods must be lodged with Customs by the owner of goods within 7 days of the end of each month.
For subsection 114(8) of the Act, Customs 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 Customs; 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) If an export declaration for goods has been communicated to Customs electronically, the export entry advice for the goods under subsection 114C(1) of the Act must be given electronically or, if not able to be given electronically, in documentary form.
(2) If an export declaration for goods has been communicated to Customs in documentary form, the export entry advice for the goods under subsection 114C(1) of the Act 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 within a Customs office that has been allocated to the person who made the declaration for collection of documents from Customs; or
(c) by transmitting the advice by facsimile transmission to a facsimile 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.
(3) 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 Customs; and
(c) if the advice is a refusal to provide an authority to export the goods, an ‘error’ message.
(1) For subparagraph 114E(1)(a)(i) of the Act:
(a) the prescribed particulars are as follows:
(i) the relevant export entry advice number;
(ii) the Australian Business Number, or the number allocated by Customs, that identifies the shipping line or airline that will be used to export the goods;
(iii) if a submanifest number has been allocated by Customs for the goods—the submanifest number;
(iv) if the goods are transhipped goods—the number allocated by Customs to the goods;
(v) if the goods are to be consigned by ship—the international vessel identification number and the number of the voyage on which the goods will be exported;
(vi) if the goods are to be exported in a container and consigned by ship—the number of the container;
(vii) if the goods are to be consigned by ship but not in a container—the voyage booking reference or the bill of lading reference;
(viii) if the goods are to be consigned by air—the number or reference of the air waybill on which the goods are listed and the flight number of the aircraft on which the goods will be exported; and
(b) the prescribed manner of giving the prescribed particular to the deliveree is in writing.
(2) For paragraph 114E(1)(b) of the Act:
(a) the prescribed particulars are:
(i) the Australian Business Number, or the number allocated by Customs, that identifies the shipping line or airline on which the goods will be exported; and
(ii) if the goods are entered for export—the export entry advice number; and
(iii) if a submanifest number for the goods has been allocated by Customs—the submanifest number;
(iv) if the goods are transhipped goods—the number allocated by Customs to those goods; and
(v) if the goods meet the description of an item in Schedule 1AAB and:
(A) for goods that meet the description in any of items 1 to 6 and have not been entered for export—the code mentioned in the item; or
(B) for goods that meet the description in item 7 and have been entered for export—the code mentioned in the item; and
(vi) if the goods are described in paragraph 113(2)(a) or 113(2)(b) of the Act and there is no submanifest number for them—a description of the goods, the name of the owner of the goods and the country that is the final destination of the goods; and
(vii) if the goods are to be exported in a container and consigned by ship—the number of the container; and
(viii) if the goods are to be consigned by ship but not in a container—the voyage booking reference or the bill of lading reference; and
rep. 1960 No. 70 | |
r. 84....................................... | am. 1948 No. 156 |
rs. 1955 No. 15 | |
rep. 1957 No. 76 | |
r 85, 86................................... | rep. 1955 No. 15 |
r. 87....................................... | rep. 1955 No. 15 |
r. 88....................................... | am. 1951 No. 106 |
rep. 1955 No. 15 | |
r. 89....................................... | am. 1948 No. 156 |
rep. 1955 No. 15 | |
r. 90....................................... | rep. 1955 No. 15 |
r. 91....................................... | rep. 1955 No. 15 |
r. 92....................................... | am. 1960 No. 70; 1981 No. 162; 1981 No. 382 |
r. 93....................................... | am. 1928 No. 57; 1951 Nos. 71 and 106; 1953 No. 102 |
rs. 1955 No. 15 | |
am. 1956 No. 71; 1958 No. 86; 1966 No. 15; 1967 No. 9 | |
rep. 1974 No. 29 | |
ad. 1985 No. 306 | |
am. 1986 No. 77; 1989 No. 162; 1992 No. 447; 1995 Nos. 99 and 352; 1999 No. 330; 2000 No. 349; No. 1, 2013; No 126, 2013 | |
s. 93A.................................... | ad. No. 126, 2013 |
r. 94....................................... | am. 1969 No. 152;1981 No. 162 |
rep. 1981 No. 382 | |
ad. 1986 No. 77 | |
am. 1999 No. 330; 2003 No. 227; 2007 No. 333 | |
r. 95....................................... | am. 1928 No. 57; 1951 No. 106 |
rep. 1955 No. 15 | |
ad. 1960 No. 70 | |
am. 1969 No. 152; 1981 No. 162 | |
rep. 1983 No. 327 | |
ad. 1986 No. 77 | |
am. 1999 No. 330; 2000 No. 349; 2001 No. 89 | |
r. 95AA.................................. | ad. 2004 No. 243 |
r. 95AB.................................. | ad. 2004 No. 243 |
r 95AC................................... | ad No 215, 2013 |
r. 95A..................................... | ad. 2000 No. 174 |
r. 96....................................... | rep. 1955 No. 15 |
ad. 1990 No. 220 | |
r. 96A..................................... | ad. 2004 No. 367 |
r. 96B..................................... | ad. 2012 No. 276 |
r. 97....................................... | rep. 1955 No. 15 |
ad. 1991 No. 109 | |
am. 2002 Nos. 138 and 195; 2006 No. 264 | |
Subhead. preceding r. 97A........ | rep. 1981 No. 162 |
r. 97A..................................... | ad. 1934 No. 109 |
rep. 1935 No. 1 | |
ad. 2004 No. 243 | |
r. 97B..................................... | ad. 2004 No. 259 |
rep No 209, 2013 | |
r. 98....................................... | rep. 1951 No. 106 |
am 1960, No 70; 1981, No 162 | |
ad. 1991 No. 109 | |
rs. 2004 No. 243 | |
r. 98A..................................... | ad. 2004 No. 243 |
am. 2004 No. 259; No 209, 2013 | |
r. 98B..................................... | ad. 2004 No. 243 |
rs. 2004 No. 259 | |
am. 2008 No. 64 | |
r. 98C..................................... | ad. 2004 No. 243 |
r. 98D..................................... | ad. 2004 No. 259 |
r. 98E..................................... | ad. 2004 No. 259 |
r. 99....................................... | am. 1947 No. 152 |
rs. 1960 No. 70; 1978 No. 195 | |
am. 1981 No. 382; 1983 No. 327; 1987 No. 316 | |
rs. 1991 No. 109; 2004 No. 259 | |
rep. 1981 No. 162 | |
r. 99A..................................... | ad. 1978 No. 195 |
am. 1987 No. 316 | |
rep. 1991 No. 109 | |
r. 99B..................................... | ad. 1978 No. 195 |
am. 1983 No. 327; 1987 No. 316; 1988 No. 270; 1989 No. 100 | |
rep. 1991 No. 109 | |
r. 100..................................... | rs. 1931 No. 16; 1955 No. 15 |
rep. 1960 No. 70 | |
ad. 1969 No. 152 | |
rs. 1978 No. 195 | |
am. 1986 No. 144; 1987 No. 316; 1989 No. 160 | |
rs. 1991 No. 109 | |
r. 100A................................... | ad. 1931 No. 16 |
rs. 1955 No. 15 | |
rep. 1960 No. 70 | |
ad. 1976 No. 261 | |
rep. 1991 No. 109 | |
r. 101..................................... | rs. 1947 No. 152 |
am 1981 No 162 | |
rep. 1991 No. 109 | |
r. 102..................................... | am. 1980 No. 225 |
rs. 2004 No. 259 | |
rep. 2009 No. 91 | |
r. 103..................................... | rs. 1947 No. 152; 1991 No. 129 |
rep. 2004 No. 259 | |
r. 104..................................... | am. 1932 No. 90 |
rs. 1936 No. 49 | |
am. 1968 No. 68 | |
rep. 2009 No. 91 | |
r. 105..................................... | am 1981 No. 162 |
r. 105A................................... | ad. 2003 No. 186 |
r. 105B................................... | ad. 2003 No. 186 |
r. 105C................................... | ad. 2003 No. 186 |
r. 105D................................... | ad. 2004 No. 365 |
r. 105E................................... | ad. 2004 No. 365 |
r. 105F................................... | ad. 2006 No. 373 |
r. 105G................................... | ad. 2006 No. 373 |
r. 105H................................... | ad. 2008 No. 253 |
r. 105I.................................... | ad. 2008 No. 253 |
r. 106..................................... | rs. 1956 No. 91; 1965 No. 121 |
am. 1967 No. 179 | |
rs. 1969 No. 152 | |
am. 1972 No. 96; 1981 No. 162; 1988 No. 270 | |
r. 107..................................... | am. 1935 No. 69 |
rs. 1956 No. 91; 1969 No. 152 | |
am. 1988 No. 270; 1991 No. 316; 1995 No. 313; 1997 No. 128 | |
r. 107AA................................ | ad. 2000 No. 287 |
rep. 2005 No. 186 | |
r. 107A................................... | ad. 1994 No. 82 |
r. 107B................................... | ad. 1994 No. 82 |
am. 1995 No. 423; 1997 No. 255 | |
r. 107C................................... | ad. 2004 No. 258 |
r. 108..................................... | rs. 1956 No. 91 |
rep. 1969 No. 152 | |
ad. 1989 No. 159 | |
am. 1992 No. 277 | |
rs. 2005 No. 186 | |
Subhead. preceding r. 108A...... | rep. 1981 No. 162 |
r. 108A................................... | ad. 1946 No. 127 |
rs. 1946 No. 161 | |
am. 1948 No. 156 | |
rs. 1949 No. 78 | |
am. 1951 No. 34; 1956 No. 83 | |
rep. 1956 No. 91 | |
r. 108B................................... | ad. 1949 No. 78 |
rep. 1956 No. 91 | |
Heading preceding r. 109.......... | rep. 1967 No. 9 |
r. 109..................................... | am. 1927 No. 121; 1928 No 57; 1928 No 74; 1929 No. 56; 1930 No 91; 1930 No 138; 1932 No. 90; 1933 No. 105 |
rs. 1939 No. 157 | |
am. 1962 No. 103; 1964 No. 141 | |
rep. 1965 No. 86 | |
r. 110..................................... | rs. 1931 No. 42 |
am. 1933 No. 105; 1949 No. 34 | |
rep. 1969 No. 152 | |
Heading preceding r. 111.......... | rep. 1967 No. 9 |
r. 111..................................... | am. 1930 Nos. 91 and 138; 1935 No. 69; 1951 No. 71; 1953 No. 102; 1957 No. 76; 1958 No. 86 |
rep. 1965 No. 86 | |
Heading preceding r. 112.......... | rep. 1981 No. 162 |
r. 112..................................... | rep. 1978 No. 147 |
r. 113..................................... | rep. 1978 No. 147 |
r. 114..................................... | rep. 1978 No. 147 |
r. 115..................................... | rep. 1978 No. 147 |
r. 116..................................... | rep. 1960 No. 70 |
r. 117..................................... | rep. 1978 No. 147 |
r. 118..................................... | am. 1960 No. 70 |
rep. 1978 No. 147 | |
r. 119..................................... | rep. 1978 No. 147 |
r. 120..................................... | am. 1967 No. 9 |
rep. 1978 No. 147 | |
r. 121..................................... | rep. 1978 No. 147 |
r. 122..................................... | rep. 1978 No. 147 |
Heading preceding r. 123.......... | rep. 1981 No. 162 |
r. 123..................................... | rep. 1978 No. 147 |
r. 124..................................... | am. 1935 No. 69 |
rs. 1955 No. 15 | |
am. 1957 No. 76; 1976 No. 262; 1981 No. 162 ; 1988 No. 270; 1991 No. 109; 1997 No. 52; 2001 No. 30 | |
r. 124A................................... | ad. 2001 No. 119 |
r. 125..................................... | rep. 1955 No. 15 |
ad. 1965 No. 121 | |
am. 1981 No. 162; 1986 No. 94 | |
r. 125A................................... | ad. 1986 No. 94 |
am. 1997 No. 128 | |
rs. 1997 No. 379; 2001 No. 119 | |
r. 125B................................... | ad. 1986 No. 94 |
am. 1986 No. 248; 1997 Nos. 128 and 379 | |
r. 126..................................... | am. 1929 No. 56; 1933 No. 21 |
rs. 1933 No. 106; | |
am. 1935 No. 41; 1953 No. 102; 1967 No. 9 | |
rs. 1974 No. 112 | |
am. 1981 No. 162; 1982 No. 311; 1983 No. 92; 1984 No. 319; 1986 No. 215; 1987 No. 103; 1988 No. 270; 1989 No 163; 1989 No 409; 1990 No 189; 1990 No 222; 1991 No. 290; 1992 No 277; 1992 No 328; 1992 No 343; 1992 No 447; 1995 No 244; 1995 No 321; 1995 No 424; 1996 No 42; 1996 No 134; 1996 No 326; 1996 No 327; 1997 No 89; 1997 No 128; 1997 No 378; 1998 No 229; 1998 No 278; 1999 No. 270; 2000 No 13; 2000 No 93; 2001 No 211; 2001 No 335; 2002 No 256; 2002 No 328; 2003 No 178; 2003 No 249; 2006 No. 171; 2011 No. 189; 2012 No. 61; No 114, 2014 | |
r. 126A................................... | ad. 1992 No. 277 |
am. 1995 No. 99; 2000 No. 93; 2005 Nos. 80 and 186 | |
r. 126B................................... | ad. 1992 No. 328 |
rep. 2003 No. 178 | |
ad. 2004 No. 365 | |
am. 2008 No. 253; 2009 No. 320 | |
r. 126C................................... | ad. 1994 No. 312 |
rep. 2003 No. 178 | |
ad. 2008 No. 253 | |
r. 126D................................... | ad. 2009 No. 277 |
r 126DAA............................... | ad No 197, 2014 |
r. 126DA................................ | ad. 2012 No. 327 |
r 126DB................................. | ad No 160, 2014 |
r. 126E................................... | ad. 2011 No. 189 |
r. 126F................................... | ad. 2012 No. 249 |
r. 127..................................... | rep. 1951 No. 99 |
ad. 1974 No. 112 | |
am. 1985 No. 76; 1986 No. 215; 1987 No. 124; 1988 No. 270; 1989 No. 163; 1990 No. 189; 1996 No. 327; 1998 No. 101; 2000 No. 93; 2003 No. 178; 2012 No. 249 | |
r. 127AA................................ | ad. 1991 No. 290 |
r. 127A................................... | ad. 1987 No. 162 |
rep. 2003 No. 178 | |
r. 128..................................... | rep. 1933 No. 106 |
ad. 1950 No. 17 | |
am. 1973 No. 155 | |
rs. 1974 No. 112 | |
am. 1980 No. 255; 1984 No. 18; 1987 No. 124; 1990 No. 189 | |
rs. 1992 No. 72 | |
am. 1998 No. 101; 2000 Nos. 93 and 350; 2003 No. 178; 2005 Nos. 80 and 186; 2008 No. 253; 2009 No. 277; 2011 No. 203; 2012 Nos. 249 and 327; No 160, 2014; No 197, 2014 | |
r. 128AAA.............................. | ad. 2000 No. 350 |
am. 2005 No. 186 | |
r. 128AAB.............................. | ad. 2000 No. 350 |
rs. 2005 No. 186 | |
r. 128AAC.............................. | ad. 2000 No. 350 |
rep. 2005 No. 186 | |
r. 128A................................... | ad. 1974 No. 112 |
am. 1980 No. 255; 1984 No. 13; 1988 No. 270; 1990 No. 189; 1991 No. 290; 1992 Nos. 343 and 447; 1995 Nos. 244 and 321; 1998 No. 101; 1999 No. 149; 2000 Nos. 93 and 350; 2001 No. 211; 2005 No. 186; 2006 No. 80; 2008 No. 253; 2009 No. 277; 2012 Nos. 61, 249 and 327; No 114, 2014; No 160, 2014; No 197, 2014 | |
r. 128AA................................ | ad. 1998 No. 101 |
am. 1999 No 35; 2000 Nos. 93 and 350; 2005 Nos. 80 and 186; 2006 No. 80; 2011 No. 189; No 209, 2013 | |
r. 128AB................................ | ad. 1987 No. 244 |
am. 1992 No. 447; 1995 Nos. 244 and 321 | |
rep. 1997 No. 70 | |
ad. 1997 No. 89 | |
rep. 2005 No. 80 | |
r. 128AC................................ | ad. 2000 No. 93 |
rep. 2001 No. 30 | |
r. 128B................................... | ad. 1974 No. 112 |
am. 1982 No. 311; 1988 No. 270; 1996 No. 326; 2000 Nos. 93 and 350; 2004 No. 365; 2008 No. 253; 2009 No. 277; 2012 Nos. 118 and 327; No 114, 2014; No 160, 2014; No 197, 2014 | |
r. 128C................................... | ad. 1984 No. 18 |
am. 1985 No. 12 | |
rs. 1987 No. 103 | |
rep. 1990 No. 222 | |
r. 128D................................... | ad. 1987 No. 124 |
am. 1987 No. 162; 1989 No. 101 | |
rs. 1992 No. 344; 1997 No. 422 | |
am. 2000 No. 141 | |
rep. 2003 No. 178 | |
r. 128DA................................ | ad. 1997 No. 422 |
am. 2001 No. 89 | |
rep. 2003 No. 178 | |
r. 128DB................................. | ad. 1997 No. 422 |
am. 2001 No. 89 | |
rep. 2003 No. 178 | |
r. 128E................................... | ad. 1987 No. 124 |
am. 1990 No.123 | |
rep. 1997 No. 422 | |
r. 128F................................... | ad. 1989 No. 409 |
am. 1990 No. 217 | |
r. 129..................................... | am. 1946 No. 161 |
rs. 1955 No. 15; 1960 No. 70; 1969 No. 152 | |
am. 1981 No. 162; 1988 No. 270; 1990 No. 8; 2006 No. 264 | |
r. 130..................................... | rs. 1955 No. 15; 1960 No. 70 |
am. 1961 No. 144 | |
rs. 1969 No. 152; 1970 No. 170 | |
am. 1974 No. 29; 1988 No. 270 | |
rep. 1990 No. 8 | |
r. 130A................................... | ad. 1961 No. 144 |
rep. 1969 No. 152 | |
ad. 1974 No. 29 | |
am. 1988 No. 270 | |
rep. 1990 No. 8 | |
r. 131..................................... | rep. 1951 No. 106 |
ad. 1955 No. 15 | |
rs. 1960 No. 70 | |
am. 1967 No. 9 | |
rs. 1969 No. 152 | |
am. 1990 No. 8; 2003 No. 237 | |
r. 132..................................... | rs. 1955 No. 15; 1960 No. 70; 1969 No. 152 |
am. 1990 No. 8 | |
r. 133..................................... | rs. 1955 No. 15; 1960 No. 70; 1969 No. 152 |
am. 1985 No. 126; 1988 No. 270 | |
rs. 1990 No. 8 | |
am. 2001 No. 30; 2006 No. 171 | |
r. 134..................................... | rs. 1955 No. 15; 1960 No. 70; 1969 No. 152 |
am. 1985 No. 126; 1988 No. 270 | |
rs. 1990 No. 8 | |
am. 1991 No. 109; 1998 No. 278; 2001 No. 30 | |
rs. 2006 No. 264 | |
am. 2010 No. 95; 2012 No. 249 | |
r. 135..................................... | rs. 1955 No. 15; 1960 No. 70; 1969 No. 152 |
am. 1988 No. 270 | |
rs. 1990 No. 8 | |
am. 2003 No. 237; 2006 No. 264; 2012 No. 249 | |
r. 136..................................... | rs. 1955 No. 15 |
am. 1957 No. 76 | |
rs. 1960 No. 70; 1969 No. 152 | |
am. 1988 No. 270 | |
rs. 1990 No. 8 | |
rep. 2006 No. 264 | |
ad. 2012 No. 249 | |
r. 136A................................... | ad. 1990 No. 8 |
r. 136B................................... | ad. 1990 No. 8 |
r. 137..................................... | rs. 1955 No. 15 |
rep. 1960 No. 70 | |
ad. 1969 No. 152 | |
am. 1990 No. 8 | |
rep. 2006 No. 264 | |
r. 138..................................... | rs. 1955 No. 15 |
rep. 1960 No. 70 | |
ad. 1969 No. 152 | |
rep. 1990 No. 8 | |
r. 138A................................... | ad. 1985 No. 126 |
rs. 1986 No. 94 | |
am. 1986 Nos. 248 and 368; 1990 No. 8; 1997 Nos. 128 and 379 | |
rs. 2006 No. 264 | |
r. 138B................................... | ad. 1985 No. 126 |
rs. 1986 No. 176 | |
am. 1986 No. 368; 1997 No. 128 | |
r. 139..................................... | rep. 1955 No. 15 |
ad. 1996 No. 326 | |
am. 2006 No. 264 | |
r. 140..................................... | rep. 1955 No. 15 |
r. 141..................................... | am. 1948 No. 156 |
rep. 1955 No. 15 | |
r. 142..................................... | rep. 1955 No. 15 |
r. 143..................................... | rep. 1955 No. 15 |
r. 144..................................... | am. 1948 No. 156 |
rep. 1955 No. 15 | |
r. 145..................................... | rep. 1955 No. 15 |
r. 146..................................... | rep. 1960 No. 70 |
r. 147..................................... | am. 1929 No. 25 |
rs. 1951 No. 71 | |
am. 1953 No. 102; 1958 No. 86; 1967 No. 9 | |
rep. 1969 No. 152 | |
Heading preceding r. 148.......... | rep. 1981 No. 162 |
r. 148..................................... | rep. 1968 No. 68 |
r. 149..................................... | am. 1957 No. 76 |
rs. 1960 No. 70 | |
rep. 1968 No. 68 | |
r. 150..................................... | am. 1960 No. 70 |
rep. 1968 No. 68 | |
r. 151..................................... | rep. 1968 No. 68 |
r. 152..................................... | am. 1957 No. 76; 1960 No. 70 |
rep. 1968 No. 68 | |
r. 153..................................... | am. 1960 No. 70; 1977 No. 68 |
r. 154..................................... | rep. 1960 No. 70 |
r. 155..................................... | rep. 1972 No. 96 |
r. 156..................................... | rs. 1929 No. 127; 1952 No. 96; 1960 No. 70; 1980 No. 377; 1981 No. 162; 2000 No. 287 |
r. 156A................................... | ad. 1929 No. 127 |
rep. 1952 No. 96 | |
r. 157..................................... | rs. 1929 No. 127; 1952 No. 96 |
am. 1955 No. 15 | |
rs. 1960 No. 70; 1980 No. 377; 2000 No. 287 | |
r. 157A................................... | ad. 1929 No. 127 |
rep. 1952 No. 96 | |
r. 158..................................... | rs. 1929 No. 127; 1952 No. 96 |
am. 1955 No. 15 | |
rs. 1960 No. 70; 1980 No. 377 | |
am. 1984 No. 462 | |
rs. 2000 No. 287 | |
r. 159..................................... | rs. 1929 No. 127; 1952 No. 96; 1958 No. 86; 1960 No. 70 |
am. 1967 No. 9 | |
rs. 1980 No. 377; 2000 No. 287 | |
r. 160..................................... | rs. 1929 No. 127; 1952 No. 96; 1960 No. 70 |
am. 1967 No. 9; 1971 No. 9 | |
rs. 1980 No. 377 | |
am. 2000 No. 287 | |
r. 161..................................... | rs. 1929 No. 127; 1952 No. 96 |
am. 1955 No. 15 | |
rs. 1960 No. 70 | |
am. 1967 No. 9; 1970 No. 104; 1976 No. 262 | |
rep. 1980 No. 377 | |
r. 162..................................... | rs. 1929 No. 127; 1952 No. 96; 1960 No. 70 |
am. 1980 No. 377 | |
r. 162A................................... | ad. 1960 No. 70 |
rs. 1980 No. 377; 2000 No. 287 | |
r. 162B................................... | ad. 1960 No. 70 |
am. 1980 No. 377; 1988 No. 270; 2000 No. 287 | |
r. 162C................................... | ad. 1960 No. 70 |
rep. 1980 No. 377 | |
r. 163..................................... | rs. 1929 No. 127; 1952 No. 96; 1960 No. 70 |
am. 1967 No. 9 | |
rep. 1980 No. 377 | |
r. 164...................................... | rs. 1929 No. 127; 1952 No. 96; 1960 No. 70 |
am. 1967 No. 9 | |
rep. 1980 No. 377 | |
r. 165..................................... | rs. 1928 No. 95; 1952 No. 96; 1960 No. 70 |
am. 1967 No. 9 | |
rep. 1980 No. 377 | |
r. 166..................................... | rs. 1929 No. 127; 1952 No. 96; 1960 No. 70 |
rep. 2000 No. 287 | |
r. 166A................................... | ad. 1983 No. 330 |
am. 1987 No. 297 | |
rep. 2002 No. 98 | |
r. 167..................................... | rs. 1929 No. 127 |
rep. 1952 No. 96 | |
ad. 1979 No. 277 | |
am 1981 No. 162 | |
rep. 1991 No. 384 | |
ad. 1999 No. 323 | |
am. 2003 No. 51; 2005 No. 248 | |
rs. 2010 No. 313 | |
r. 167A................................... | ad. 1932 No. 90 |
rep. 1952 No. 96 | |
r. 168..................................... | rs. 1929 No. 127 |
rep. 1952 No. 96 | |
ad. 1979 No. 277 | |
rep. 1991 No. 384 | |
ad. 1999 No. 323 | |
am. 2001 No. 63; 2002 No. 310; 2004 No. 88; 2005 No. 185 | |
Heading preceding r. 169.......... | rep. 1981 No. 162 |
Subhead. preceding r. 169........ | rep. 1974 No. 29 |
r. 169..................................... | rep. 1961 No. 60 |
r. 170..................................... | am 1981 No. 162 |
r. 170AA................................ | ad. 2008 No. 252 |
am. 2009 No. 356; 2011 No. 230; 2012 No. 225; No 167, 2013 | |
r. 170A................................... | ad. 2002 No. 329 |
r. 170B................................... | ad. 2002 No. 329 |
rs. 2005 No. 37 | |
r. 171..................................... | am. 1981 No. 162; 1988 No. 270 |
r. 172..................................... | am 1981 No. 162 |
r. 174..................................... | am. 1981 No. 382 |
r. 176A................................... | ad. 2000 No. 74 |
r. 176AA................................ | ad. 2000 No. 252 |
rs. 2012 No. 49 | |
am. 2012 No. 71 | |
r. 176B................................... | ad. 2000 No. 74 |
am. 2012 No. 49 | |
r. 177..................................... | am. 1967 No. 9; 1981 No. 162; 1981 No. 382 |
rep. 1984 No. 462 | |
ad. 1990 No. 450 | |
r. 178..................................... | rep. 1981 No. 382 |
ad. 1990 No. 450 | |
r 178A.................................... | ad No 29, 2014 |
r. 179..................................... | am. 1981 No. 382; 1984 No. 462 |
r. 179AA................................ | ad. 2000 No. 74 |
am. 2009 No. 355 | |
r. 179AAA.............................. | ad. 2008 No. 21 |
r 179AAB............................... | ad No 210, 2013 |
r. 179AB................................ |
ad. 2002 No. 138 | |
r 179ABA............................... | ad No 271, 2013 |
r. 179A................................... | ad. 1990 No. 148 |
rep. 1991 No. 109 | |
ad. 1997 No. 79 | |
rs. 2007 No. 268 | |
r. 180..................................... | rep. 1936 No. 49 |
am 1981 No. 162 | |
ad. 1983 No. 92 | |
am. 1987 No. 102 | |
rep. 1992 No. 343 | |
ad. 1994 No. 435 | |
am. 1995 No. 321 | |
rs. 2004 No. 165 | |
am. 2005 No. 265 | |
r. 181..................................... | rep. 1981 No. 382 |
ad. 1983 No. 92 | |
am. 1987 No. 102; 1989 No 260; 1989 No 222; 1991 No. 129 | |
rep. 1992 No. 343 | |
ad. 1994 No. 435 | |
am. 1995 No. 321 | |
rs. 2004 No. 165 | |
r. 181A................................... | ad. 2004 No. 165 |
r. 182..................................... | am 1981 No. 162 |
rep. 1981 No. 382 | |
ad. 1983 No. 92 | |
am. 1987 No. 102; 1991 No. 129 | |
rep. 1992 No. 343 | |
ad. 1999 No. 131 | |
rs. 2005 No. 77 | |
r. 183..................................... | am 1981 No. 162 |
rep. 1981 No. 382 | |
ad. 1983 No. 92 | |
rep. 1992 No. 343 | |
ad. 2003 No. 319 | |
r. 183AA................................ | ad. 1991 No. 139 |
rep. 1992 No. 277 | |
r. 183AB................................ | ad. 1991 No. 139 |
am. 1994 No. 435; 1997 No. 128 | |
rep. 1998 No. 229 | |
r 183A.................................... | ad No 207, 1988 |
rs No 222, 1990 | |
am No 128, 1997 | |
rep No 229, 1998 | |
ad No 15, 2015 | |
r. 184..................................... | rep. 1981 No. 382 |
ad. 1983 No. 93 | |
am. 1987 Nos. 102 and 316; 1992 No. 343; 1996 No. 134 | |
r. 185..................................... | rep. 1981 No. 382 |
ad. 1983 No. 93 | |
rs. 1987 No. 316; 1992 No. 343; 1994 No. 351 | |
am. 1995 Nos. 244 and 321; 1996 Nos. 134 and 327; 1997 No. 131; 1998 No. 276; 1999 No. 330; 2001 No. 335; 2006 No. 329; 2008 No. 102; 2011 No. 229 | |
r. 186..................................... | rep. 1981 No. 382 |
r. 187..................................... | rep. 1981 No. 382 |
r. 188..................................... | rep. 1957 No. 76 |
r. 190..................................... | am. 1932 No. 90 |
rs. 1951 No. 34 | |
am. 1981 No. 382; 1988 No. 270 | |
r. 191..................................... | rs. 1960 No. 70 |
am. 1967 No. 9; 1969 No. 152; 1981 No. 162; 1988 No. 270 | |
r. 192..................................... | rs. 1934 No. 127; 1951 No. 71 |
am. 1953 No. 102; 1958 No. 86; 1967 No. 9 | |
rs. 1977 No. 137 | |
am. 1980 Nos. 109 and 372; 1981 No 162; 1981 No 265; 1982 No 140; 1982, No 255 | |
rep. 1997 No. 70 | |
Heading preceding r. 193.......... | rep. 1981 No. 162 |
r. 193..................................... | am. 1960 No. 70; 1967 No. 9 |
r. 194..................................... | am. 1981 No. 162; 1997 No. 128 |
rep. 2004 No. 243 | |
r. 195..................................... | am. 1981 No. 162; 1983 No. 93 |
r. 196..................................... | am. 1981 No. 162; 1983 No. 93 |
r. 197..................................... | rep. 1960 No. 70 |
r. 198..................................... | am. 1957 No. 76 |
r. 199..................................... | am. 1983 No. 93 |
r. 200A................................... | ad. 1952 No. 96 |
rep. 1955 No. 15 | |
r. 201..................................... | am. 1997 No. 128 |
r. 202..................................... | am 1981 No. 162 |
r. 203..................................... | ad. 2012 No. 224 |
am No 1, 2013 | |
r. 204..................................... | ad. No. 1, 2013 |
am. No. 126, 2013 | |
Heading to Schedule................ | rep. 1983 No. 93 |
Heading to Schedule 1............. | ad. 1983 No. 93 |
rs. 1991 No. 129 | |
Schedule................................. | am. 1927 Nos. 95 and 121; 1928 Nos. 47 and 57; 1929 Nos. 25 and 127; 1930 No. 91; 1931 Nos. 16 and 90; 1932 No. 90; 1933 Nos. 105 and 129; 1934 No. 127; 1935 Nos. 69 and 113; 1936 No. 49; 1940 No. 256; 1946 No. 161; 1947 Nos. 94 and 152; 1948 No. 156; 1949 Nos. 34 and 78; 1950 No. 17; 1951 Nos. 34, 38, 71, 99 and 106; 1952 No. 96; 1955 Nos. 15 and 32; 1957 No. 76; 1959 No. 106; 1960 No. 70; 1961 No. 60; 1962 No. 102; 1963 No. 149; 1967 Nos. 9 and 179; 1968 No. 68; 1969 Nos. 133 and 152; 1972 No. 96; 1973 No. 268; 1974 No. 29; 1976 No. 262; 1978 Nos. 147 and 195; 1979 Nos. 275 and 277; 1980 No. 377; 1981 No. 382 |
Schedule 1.............................. | am. 1983 Nos. 327, 328 and 329; 1984 Nos. 137 and 462; 1986 No. 361; 1988 No. 270; 1991 No. 129; 1992 No. 72; 1992 No. 277 (as am. by 1992 No. 326); 1997 No. 128; 2000 No. 287; 2001 Nos. 30 and 119; 2004 No. 243; 2005 No. 186; 2009 No. 91 |
Schedule 1AAA...................... | ad. 2004 No. 243 |
am. 2011 Nos. 203 and 229 | |
Schedule 1AAB...................... | ad. 2004 No. 259 |
Schedule 1AAC...................... | ad. 2004 No. 259 |
Schedule 1AAD...................... | ad. 2010 No. 313 |
am. 2011 No. 203; No 29, 2014 | |
Schedule 1A........................... | ad. 1995 No. 244 |
rep. 2000 No. 93 | |
Schedule 1AA......................... | ad. 2000 No. 74 |
am. 2000 No. 287; 2002 No. 28; 2003 No. 16; 2009 Nos. 186 and 355; 2011 No. 230 | |
Schedule 1AB......................... | ad. 2008 No. 21 |
am. 2008 No. 173; 2010 No. 16; 2011 No. 17; No 51, 2014 | |
Sch 1ABA.............................. | ad No 271, 2013 |
Heading to Schedule 1B........... | rs. 2005 No. 77 |
Schedule 1B............................ | ad. 1999 No. 131 |
am. 2005 Nos. 77 and 265; 2009 No. 354; 2012 Nos. 176 and 224 | |
Schedule 2.............................. | ad. 1983 No. 93 |
am. 1987 Nos. 72 and 102 | |
rs. 1987 No. 316 | |
am. 1988 Nos. 260 and 270; 1989 No. 243; 1990 Nos. 248 and 274; 1991 Nos. 30, 129, 290 and 384; 1992 Nos. 277, 343 and 447; 1993 Nos. 66 and 339; 1994 Nos. 53, 311, 366, 367 and 391; 1995 Nos. 244 and 321; 1996 No. 134; 1997 No. 131; 2000 Nos. 241 and 350; 2001 No. 335; 2003 No. 65; 2004 No. 364; 2006 No. 329; 2007 No. 268; 2008 Nos. 20 and 225; 2011 No. 229; 2012 No. 61; No 209, 2013; No 4, 2014 |
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