Customs Act 1966

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Customs Act 1966

No. 28 of 1966

An Act to repeal section 141 of the Customs Act 1901-1965, and to amend that Act in relation to Decimal Currency.

[Assented to 24 May, 1966]

BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—

Short title and citation.

1.—(1.) This Act may be cited as the Customs Act 1966.

(2.) The Customs Act 1901-1965 is in this Act referred to as the Principal Act.

(3.) The Principal Act, as amended by this Act, may be cited as the Customs Act 1901-1966.

Commencement.

2.—(1.) Subject to the next succeeding sub-section, this Act shall come into operation on the day on which it receives the Royal Assent.

(2.) Section 3 of this Act shall come into operation on a date to be fixed by Proclamation.

Duty on condensed articles.

3. Section 141 of the Principal Act is repealed.

Amendments in relation to decimal currency.

4. The Principal Act is amended as set out in the Schedule to this Act.

THE SCHEDULE Section 4.

——

Amendments of the Principal Act in Relation to Decimal Currency

Provisions amended	Omit—	Insert—
Section 19.......................	Twenty pounds	Forty dollars
Section 24.......................	Twenty pounds	Forty dollars
Section 28.......................	Fifty pounds	One hundred dollars
Section 33.......................	One hundred pounds	Two hundred dollars
Section 37(3.).....................	One hundred pounds	Two hundred dollars
Section 40.......................	Fifty pounds	One hundred dollars
Section 40b(8.)....................	One hundred pounds	Two hundred dollars
Section 50(4.).....................	Five hundred pounds	One thousand dollars
Section 58.......................	One hundred pounds	Two hundred dollars
Section 59(1.).....................	One hundred pounds	Two hundred dollars
Section 59(2.).....................	One hundred pounds	Two hundred dollars
Section 60(1.).....................	Fifty pounds	One hundred dollars
Section 60(2.).....................	Fifty pounds	One hundred dollars
Section 60(3.).....................	Fifty pounds	One hundred dollars
Section 61.......................	Twenty pounds	Forty dollars
Section 62.......................	Twenty pounds	Forty dollars
Section 63.......................	Twenty pounds	Forty dollars
Section 64.......................	One hundred pounds	Two hundred dollars
Section 65(1.).....................	Twenty pounds	Forty dollars
Section 65(2.).....................	Twenty pounds	Forty dollars
Section 66.......................	Twenty pounds	Forty dollars
Section 67.......................	Twenty pounds	Forty dollars
Section 73.......................	One hundred pounds	Two hundred dollars
Section 74.......................	One hundred pounds	Two hundred dollars
Section 75.......................	One hundred pounds	Two hundred dollars
Section 92.......................	Twenty pounds	Forty dollars
Section 92a(1.)....................	Fifty pounds	One hundred dollars
Section 93.......................	Twenty pounds	Forty dollars
Section 103......................	One hundred pounds	Two hundred dollars
Section 113......................	One hundred pounds	Two hundred dollars
Section 114a(1.)...................	One hundred pounds	Two hundred dollars
Section 115......................	One hundred pounds	Two hundred dollars
Section 116......................	Twenty pounds	Forty dollars

The Schedule—continued

Provisions amended	Omit—	Insert—
Section118....................	One hundred pounds	Two hundred dollars
Section 120...................	Fifty pounds	One hundred dollars
Section 123(1.).................	One hundred pounds	Two hundred dollars
Section 123(2.).................	One hundred pounds	Two hundred dollars
Section 124...................	Fifty pounds	One hundred dollars
Section 125...................	Fifty pounds	One hundred dollars
Section 159...................	One hundred pounds	Two hundred dollars
Section 176...................	One hundred pounds	Two hundred dollars
Section 183p...................	One hundred pounds	Two hundred dollars
Section 185...................	One hundred pounds	Two hundred dollars
Section 188...................	Fifty pounds	One hundred dollars
Section 191...................	Fifty pounds	One hundred dollars
Section 192...................	One hundred pounds	Two hundred dollars
Section 197...................	Twenty pounds	Forty dollars
Section 197a...................	Twenty pounds	Forty dollars
Section 202...................	Twenty pounds	Forty dollars
Section 210(2.).................	Twenty pounds	Forty dollars
Section 214(1.).................	One hundred pounds	Two hundred dollars
Section 228...................	One thousand pounds	Two thousand dollars
Section 232a...................	One hundred pounds	Two hundred dollars
Section 233(1.).................	Five hundred pounds	One thousand dollars
Section 233a...................	One hundred pounds	Two hundred dollars
Section 234...................	One hundred pounds	Two hundred dollars
Section 234a (1.)................	Twenty pounds	Forty dollars
Section 238...................	Ten pounds	Twenty dollars
Section 245...................	Five hundred pounds	One thousand dollars
Section 246...................	One hundred pounds	Two hundred dollars
Section 268...................	Twenty pounds	Forty dollars
Section 268a(3.)(a)..............	One hundred pounds	Two hundred dollars
Section 270(2.).................	Fifty pounds	One hundred dollars
Section 275a(2.)................	Five hundred pounds	One thousand dollars

Overview

The Customs Act 1966 (No. 28 of 1966) was enacted to address the need for updating the Customs Act 1901-1965 in response to the transition to decimal currency in Australia. This legislative update was essential to ensure that the monetary values specified in the Customs Act reflected the new currency system. Enacted by the Queen's Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, the Act repeals section 141 of the Principal Act and amends various sections to convert the monetary values from pounds to dollars. The policy objective behind this amendment is to maintain the relevance and accuracy of the customs duties and fees as stipulated in the legislation, thereby facilitating smoother trade and customs processes under the new currency regime.

Scope and Application

The Customs Act 1966 applies to individuals, businesses, and entities involved in the importation and exportation of goods into and out of Australia, respectively. The Act is a Commonwealth statute, thereby extending its jurisdictional reach across the entire nation, including all states and territories. It primarily focuses on updating the Principal Act to reflect the transition to decimal currency, thereby altering various monetary figures stipulated in numerous sections of the original Act. Notably, the Act does not provide for any exclusions or exemptions, and its amendments are specific to the monetary values listed in the Schedule. Furthermore, the Act may extend or restrict its application through subordinate instruments, which are not specified in the text provided.

Key Provisions

The Customs Act 1966, referred to as the Customs Act 1966, primarily serves to repeal section 141 of the Customs Act 1901-1965 and to amend the Principal Act in relation to decimal currency. Section 1 of the Act provides for its citation and refers to the Principal Act as the Customs Act 1901-1965. The Act comes into operation on the day of Royal Assent, with Section 3 coming into effect on a date to be fixed by Proclamation (sections 1 and 2). The primary changes introduced by the Act are detailed in the Schedule, which updates various monetary penalties from the old currency system to the decimal currency system. For instance, Section 19 of the Principal Act now imposes a penalty of Forty dollars instead of Twenty pounds, and Section 24 now imposes a penalty of Forty dollars instead of Twenty pounds (Schedule, Section 4). The Customs Act 1966 imposes specific obligations on entities subject to its provisions. Importers, exporters, and other entities involved in customs activities must comply with the updated monetary penalties as set out in the Schedule. This includes ensuring that any fines or penalties imposed are calculated according to the new decimal currency rates. For example, if an entity is found to have contravened Section 24, they must now pay a penalty of Forty dollars rather than Twenty pounds. Additionally, entities must ensure that all financial records, invoices, and declarations accurately reflect the updated penalty rates (Schedule, Sections 19, 24, etc.). Breaches of the updated provisions under the Customs Act 1966 may result in civil or criminal consequences. The maximum penalties for non-compliance vary depending on the specific section of the Act being breached. For instance, if an entity fails to comply with the updated penalty rates under Section 24, they may face a fine of Forty dollars. Similarly, entities that contravene Section 233 may face a fine of One thousand dollars. The Act does not explicitly state the maximum penalties for all sections but provides a clear framework for calculating fines based on the updated rates (Schedule, Sections 24, 233, etc.). Entities found in breach of these provisions may also face additional administrative or legal consequences as determined by relevant authorities.

Area of Law: Customs Law
Instrument: Act
Concepts: Commencement Provisions; Repeal & Amendment; Reporting & Disclosure Obligations

Interactions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.

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