Customs Act 1901

Overview

The Customs Act 1901, enacted in 1901 and amended most recently in 2026, governs the administration and control of customs, including the importation and exportation of goods, and establishes the framework for managing Australia's customs borders. This Act was enacted by the Commonwealth Parliament to consolidate and streamline the regulation of customs, ensuring compliance with international trade laws and facilitating legitimate trade. It delineates the powers and responsibilities of customs officers and other authorised personnel, and provides for the imposition of penalties for breaches of customs regulations. The Act also addresses specific issues such as the control of prohibited imports and exports, the management of installations within Australian waters, and the administration of customs-related activities in designated areas, including the attachment of overseas resources installations to the Australian seabed. Additionally, the Act includes provisions for the protection of the Australian revenue and the prevention of smuggling and other illicit activities involving goods subject to customs control.

Scope and Application

The Customs Act 1901 applies to the regulation of goods entering and exiting Australia, covering a wide range of entities and activities. It applies to the Commonwealth and its territories but explicitly excludes external Territories. The Act governs the importation and exportation of goods, detailing the procedures, obligations, and restrictions applicable to these activities. It regulates the customs control of goods, including their entry, warehousing, examination, and clearance for home consumption or export. The Act also sets out provisions for the detention of goods, the administration of customs depots and warehouses, and the licensing and control of these facilities. Additionally, the Act details specific requirements and obligations for various types of goods and installations, including resources installations, sea installations, and offshore electricity installations, as well as the reporting requirements for ships and aircraft. It includes provisions for the security of goods, the appointment of customs officials, and the delegation of powers and functions. The Act further delineates penalties and offences related to the non-compliance with customs laws, including offences of strict liability and absolute liability. Subordinate instruments may extend or modify the application of the Act, such as regulations pertaining to specific goods, installations, or procedures related to trade agreements.

Key Provisions

• The Customs Act 1901, as amended and in force as of 28 March 2026, encompasses several key sections that dictate the procedures and regulations for the import and export of goods, customs control, and the administration of the Act. Section 5A prohibits the attachment of overseas resources installations to the Australian seabed without permission from the Comptroller-General of Customs, with a maximum penalty of 500 penalty units for violations. Section 5B similarly prohibits the installation of overseas sea installations in Australian waters without permission, also carrying a penalty of 500 penalty units. Section 5BA prohibits the installation of overseas offshore electricity installations in the Commonwealth offshore area without permission, with a maximum penalty of 500 penalty units for unauthorised installations and 100 penalty units for failure to comply with conditions of permission. The Act imposes obligations on various parties, including ship and aircraft operators, cargo terminal operators, and cargo handlers, to facilitate the boarding and inspection of their vessels and goods by Customs officers. For instance, Section 58 mandates that ships and aircraft must enter designated ports or airports unless there are extenuating circumstances, with a penalty of 500 penalty units for non-compliance. Section 60 requires ship and aircraft operators to bring their vessels to boarding stations for inspection, carrying a penalty of 60 penalty units if not complied with. Moreover, Section 61 mandates that ship or aircraft operators must not move goods subject to customs control without proper authority, with penalties ranging from 60 penalty units for intentional actions to 60 penalty units for non-intentional actions if not authorised. Section 64 imposes strict liability on persons who obstruct or interfere with Commonwealth property in a Customs place, with a penalty of 60 penalty units. Section 65A outlines the penalties for failing to keep dutiable goods safely or for failure to account for goods, with maximum penalties of 500 penalty units and 60 penalty units, respectively. Furthermore, Section 64A imposes strict liability on persons who fail to comply with cargo reporting requirements, with penalties up to 60 penalty units. The Act also establishes procedures for the detention of goods in the public interest and the granting of certificates of clearance for the export of goods. It provides for the creation of depots and warehouses and regulates the entry, unshipment, and examination of goods, including special clearance goods and goods imported by post. Additionally, the Act sets out provisions for the exportation of goods to various countries and territories, including requirements for record keeping, the ability to ask questions, and the disclosure of information to customs officials of the respective countries to verify the origin of goods and claims for preferential tariffs.
• The Customs Act 1901 imposes several obligations on the parties it governs. Firstly, it mandates that ships and aircraft must not enter Australian waters unless they are arriving at a designated port or airport, and they must facilitate the boarding and inspection of their vessels by Customs officers, as outlined in Section 58. Section 60 further requires masters and pilots to bring their ships and aircraft to boarding stations for inspection. Section 68 governs the entry of imported goods, stipulating that goods must be entered unshipped or may be entered for home consumption or warehousing, depending on their nature and intended use. Section 70 permits the delivery of goods from customs control to the owner under certain conditions. Section 71E allows for the movement of goods under customs control with the appropriate authority. Section 77EA authorises the Minister to order the detention of goods in the public interest, subject to certain conditions and a potential review after 12 months. Section 113 requires the entry of goods for export and outlines the process for obtaining a Certificate of Clearance. Section 122F provides authorised officers with the power to enter premises and examine goods reasonably believed to be intended for export, provided the occupier consents and the officer is suitably qualified.
• Under the Customs Act 1901, various offences carry civil and criminal consequences. Section 33 imposes penalties on persons who move, alter, or interfere with goods subject to customs control without proper authority, with penalties ranging from 60 to 500 penalty units. Section 33A makes it an offence to use an Australian resources installation for activities related to exploring or exploiting the Australian seabed without permission, carrying a penalty of 500 penalty units. Section 33B imposes strict liability for using an Australian sea installation for unauthorised activities, with a penalty of 500 penalty units. Section 33C imposes strict liability for using an Australian offshore electricity installation without permission, with a penalty of 500 penalty units. Section 33D prohibits obstructing or interfering with Commonwealth property in a Customs place, with a penalty of 60 penalty units. Section 64A imposes strict liability on persons who fail to comply with cargo reporting requirements, with penalties up to 60 penalty units. Section 64ACE imposes strict liability on persons who fail to make required declarations or provide necessary information, with penalties up to 60 penalty units. Section 112C makes it an offence to give directions in relation to goods for export that are subject to customs control and not comply, with a maximum penalty of 120 penalty units for intentional refusal and 60 penalty units for non-intentional refusal. Section 115 imposes strict liability on persons who unshipped or land goods for export outside the prescribed areas, with a penalty of 250 penalty units. Section 117AA prohibits the consolidation of certain goods for export at locations other than those prescribed by regulation, with a penalty of 60 penalty units for contravention. Section 122R imposes strict liability on persons who fail to comply with directions given by authorised officers, with a penalty of 120 penalty units for intentional refusal and 60 penalty units for non-intentional refusal. Finally, Section 126A imposes strict liability on persons who fail to comply with record-keeping obligations for goods exported to certain countries and territories, with penalties up to 60 penalty units.

Legal classification tags

Area of Law

Customs Law

International Trade Law

Instrument

Act

Concepts

Definitions & Interpretation

Customs Control & Examination

Prohibited Conduct

Exportation Procedures

Record Keeping Obligations