Global Metal Group Pty Ltd v Chief Executive Officer of Customs & Ors

Global Metal Group Pty Ltd (the applicant) sought judicial review of a decision by the Chief Executive Officer of Customs (the respondent) to refuse to grant an import permit for certain goods. The applicant had applied for a permit to import 100 tonnes of copper cathodes, which it intended to process and then re-export. The respondent refused the permit on the grounds that the goods were prohibited imports under section 50 of the Customs Act 1901 (Cth), as they were not accompanied by a certificate of origin. The matter came before the High Court of Australia.

The central legal issue before the High Court was whether the copper cathodes, as described in the import application, constituted "goods" for the purposes of the Customs Act 1901 (Cth) and, if so, whether they were prohibited imports by reason of the absence of a certificate of origin. The applicant contended that the goods were not yet "goods" in the relevant sense at the time of the application, as they were still in the process of being manufactured and had not yet been exported from their country of origin.

Heydon J held that the copper cathodes were indeed "goods" for the purposes of the Customs Act. His Honour reasoned that the term "goods" in the Act referred to tangible articles of commerce, and the copper cathodes, being a commodity intended for trade, fell within this definition. The fact that they were not yet physically in Australia or had not yet been exported from their origin did not alter their character as goods. Consequently, the requirement for a certificate of origin under the relevant regulations applied, and the refusal to grant the import permit was upheld.