Customs (Places for Authorised Agents) Declaration 2025

Administered by Department of Home Affairs

Legislation au F2025L00836 In force Legislative Instrument

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EXPLANATORY STATEMENT

Issued by authority of the Comptroller‑General of Customs

Customs Act 1901

Customs (Places for Authorised Agents) Declaration 2025

Background

  1.                 The Customs Act 1901 (the Act) concerns customs-related functions and is the legislative authority that sets out the powers of agents and customs brokers. Subsection 181(1) of the Act allows an owner of goods to authorise a person to be his or her agent for the purposes of the Act at a place or places specified by the owner. Where an owner of goods authorises a person to be their agent, the owner may comply with relevant requirements under the Act at those places through that agent (see subsections 181(3)).  
  2.                 Subsection 181(2) of the Act provides that, where the Comptroller‑General of Customs, by notice published in the Gazette, declares that a place specified in the notice is a place to which this subsection applies, an owner of goods shall not authorise a person to be his or her agent for the purposes of the Act at that place unless that person is a natural person who is an employee of the owner and is not an employee of any other person or a customs broker at that place.

Purpose of the Instrument

  1.                 The Comptroller-General of Customs Declaration of Places No. 1 of 2015 (the Previous Instrument), declared that all places in Australia are places to which subsection 181(2) of the Act applies. The effect of the Previous Instrument was that an owner of goods may only authorise a natural person who is an employee of that owner or a customs broker at that place to be their agent in any place in Australia.
  2.                 The Customs (Places for Authorised Agents) Declaration 2025 (the New Instrument) repeals and remakes the Previous Instrument. The purpose of this New Instrument is to address the effect of the sunsetting of the Previous Instrument, which is due to sunset under Part 4 of Chapter 3 of the Legislation Act 2003 (Legislation Act) on 1 October 2025.
  3.                 The New Instrument does not change the scope of the relevant requirements under the Act at the specified places and applies to any person authorised by the owner of the goods under subsection 181(1) of the Act.

Consultation

  1.                 In accordance with section 17 of the Legislation Act, it was not necessary or appropriate to undertake consultation prior to making the Instrument.
  2.                 This is because the Instrument substantively replicates what is currently in force in the Comptroller-General of Customs Declaration of Places No. 1 of 2015 and there is an established operational requirement for this instrument. It is considered necessary and appropriate to maintain the established settings to define “places” to ensure ABF can regulate brokers and owners. It would be practically impossible to regulate brokers and owners if the customs broker or employee of the owner acted outside Australia beyond the jurisdiction of the Act and ABF, posing a general risk to the protection of revenue and the community.

Details of the Instrument

  1.                 The New Instrument is a declaration made by the Comptroller‑General of Customs that all places in Australia are places to which subsection 181(2) of the Act applies. It maintains the policy position that at any place in Australia, a person may only act as an authorised agent for the owner of goods if that person is either:
    •            an employee of the owner of the goods; or
    •            a customs broker at that place.
  2.                 The New Instrument aims to uphold the integrity of customs processes, prevent unauthorised representations, and ensure that individuals handling import declarations are permitted to do so.
  3.             The Previous Instrument is repealed under Schedule 1 of the Instrument. This is because it is being replaced by the New Instrument.

Other

  1.             The New Instrument is subject to disallowance under section 42 of the Legislation Act.
  2.             A Statement of Compatibility with Human Rights has been prepared in relation to the instrument, and provides that this instrument is compatible with human rights as it does not raise any human rights issues. The Statement is included at Attachment A to this explanatory statement.


ATTACHMENT A

 

Statement of Compatibility with Human Rights

Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011

 

Customs (Places for Authorised Agents) Declaration 2025

This Disallowable Legislative Instrument is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.

 

Overview of the Disallowable Legislative Instrument

This “Customs (Places for Authorised Agents) Declaration 2025” (the New Instrument) remakes and replaces the Comptroller-General of Customs Declaration of Places No.1 of 2015 (the Previous Instrument), which is due to sunset under Part 4 of Chapter 3 of the Legislation Act 2003 on 1 October 2025.

 

Subsection 181(1) of the Customs Act 1901 (the Act) allows an owner of goods to authorise a person to be his or her agent for the purposes of the Act at a place or places specified by the owner. Where an owner of goods authorises a person to be their agent, the owner may comply with relevant requirements under the Act at those places through that agent (see subsections 181(3) of the Act). 

 

Subsection 181(2) of the Act provides that, where the Comptroller‑General of Customs, by notice published in the Gazette, declares that a place specified in the notice is a place to which this subsection applies, an owner of goods shall not authorize a person to be his or her agent for the purposes of the Acts at that place unless that person is a natural person who is an employee of the owner and is not an employee of any other person or a customs broker at that place.

 

The New Instrument maintains the declaration of the Previous Instrument that all places in Australia are places to which subsection 181(2) of the Act apply.

 

The New Instrument maintains all the places specified in the Previous Instrument and is necessary to ensure that agents of the owner of goods in those places continue to be a person mentioned in subsection 181(2) of the Act.

 

The New Instrument also does not change the scope of the relevant requirements under the Act at the specified places and applies to any person authorised by the owner of goods under subsection 181(1) of that Act.

 

The New Instrument aims to uphold the integrity of customs processes, prevent unauthorised representations, and ensure that individuals handling import declarations are permitted to do so.

 

Human rights implications

This Disallowable Legislative Instrument does not engage any of the applicable rights or freedoms.

 

Conclusion

This Disallowable Legislative Instrument is compatible with human rights as it does not raise any human rights issues.

 

Gavan Reynolds AO

Comptroller‑General of Customs

 

 

 

Overview

The Customs (Places for Authorised Agents) Declaration 2025, issued under the authority of the Comptroller-General of Customs, updates the Customs Act 1901 by reaffirming that all locations within Australia remain designated places under subsection 181(2) of the Act. This legislative instrument, necessitated by the impending sunset of the Comptroller-General of Customs Declaration of Places No. 1 of 2015 on 1 October 2025, aims to maintain existing regulatory frameworks for customs agents. The New Instrument ensures that only specified individuals—employees of the goods owner or customs brokers at the designated places—can act as authorised agents. This regulation seeks to preserve the integrity of customs processes, prevent unauthorised representations, and safeguard the community by ensuring that only qualified individuals handle import declarations. The Declaration is subject to disallowance and has been deemed compatible with human rights, as it does not engage any applicable rights or freedoms.

Scope and Application

The Customs (Places for Authorised Agents) Declaration 2025, made under the Customs Act 1901, applies to all places in Australia and sets the criteria for who can be authorised as an agent for the purposes of the Act. It specifies that at any location within Australia, a person can only act as an authorised agent if they are either an employee of the owner of the goods or a customs broker at that location. This regulation is designed to maintain the integrity of customs processes and prevent unauthorised representations, ensuring that individuals handling import declarations are duly permitted to do so. The scope of the requirements under the Act at specified places remains unchanged, and the declaration applies to any person authorised by the owner of the goods under subsection 181(1) of the Act. The declaration aims to uphold the integrity of customs processes, prevent unauthorised representations, and ensure compliance with the Act's requirements. The New Instrument is subject to disallowance under section 42 of the Legislation Act, and a Statement of Compatibility with Human Rights has been prepared, confirming that the instrument is compatible with human rights.

Key Provisions

The Customs (Places for Authorised Agents) Declaration 2025 (the New Instrument) specifies that all places within Australia are designated as locations to which subsection 181(2) of the Customs Act 1901 (the Act) applies. This declaration ensures that an owner of goods can only authorise a person to act as their agent for customs purposes if that person is either an employee of the owner or a customs broker at the specified place (subsection 181(2)). The New Instrument is crucial as it maintains the policy position that only authorised individuals can act on behalf of goods owners, ensuring compliance with the Act's requirements. Under this Act, the New Instrument imposes specific obligations on the parties involved. Owners of goods must ensure that any person they authorise to act as their agent is either an employee of their own or a customs broker at the specified location. This requirement is intended to maintain the integrity of customs processes and to prevent unauthorised representations. The Act requires that any agent acting on behalf of an owner must be clearly identified and authorised, ensuring that only qualified individuals handle customs-related activities. Failure to comply with the provisions outlined in the New Instrument can lead to various consequences. Under subsection 181(2) of the Act, any person who acts as an authorised agent without meeting the specified criteria may be subject to penalties. The exact nature and severity of these penalties are not detailed in the explanatory statement, but they may include fines, imprisonment, or other legal actions deemed appropriate by the courts. The purpose of these penalties is to enforce compliance and to deter unauthorised representations in customs processes. The New Instrument also includes provisions for disallowance under section 42 of the Legislation Act. This allows for the review and potential rejection of the Instrument by the relevant legislative body, ensuring that the Instrument remains within the bounds of applicable law and policy. Additionally, a Statement of Compatibility with Human Rights has been prepared, affirming that the New Instrument is compatible with human rights as it does not raise any human rights issues. This statement is included in Attachment A to the explanatory statement. In summary, the New Instrument reinforces the existing policy that only specified individuals can act as authorised agents for goods owners in customs processes within Australia. It imposes clear obligations on goods owners to ensure compliance with these requirements and sets out potential penalties for non-compliance. The Instrument also includes provisions for disallowance and a Statement of Compatibility with Human Rights, ensuring its alignment with legislative and human rights standards.

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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.