Customs Regulation 2015

Overview

The Customs Regulation 2015, made under the Customs Act 1901, aims to regulate the administration and enforcement of customs laws, including the importation and exportation of goods, and the duties and fees associated with these activities. The regulation provides detailed rules and procedures for various aspects of customs operations, such as the classification of goods, the handling of duty-free shops, the management of warehouses, and the procedures for the payment and remission of duties. It also includes provisions for the administration of special reporters, the licensing of customs brokers, and the enforcement of customs laws, including the use of internal non-medical scans and the detention and search of suspects. The regulation was introduced to streamline customs operations, ensure compliance with international trade agreements, and facilitate the efficient movement of goods across Australia's borders. The enacting body for these regulations is the Australian Parliament, with the objective of enhancing the effectiveness and efficiency of customs administration in line with international standards and domestic policy needs.

Scope and Application

The Customs Regulation 2015, made under the Customs Act 1901, governs various aspects of the importation and exportation of goods, customs duties, and the administration of customs and excise controls in Australia. This legislation applies to all individuals, entities, and businesses involved in the importation and exportation of goods within Australia, as well as customs officials and authorised agents such as customs brokers. The scope of this regulation includes the setting of standards and procedures for the reporting, entry, and clearance of goods, the management of duty-free shops, the payment and remission of customs duties, and the administration of customs-related activities and penalties. The regulation also extends to certain Commonwealth entities, including the Australian Border Force, and applies nationally across Australia, including the Australian territories. Specific exclusions and exemptions are outlined in various sections, such as exemptions for certain personal and household effects, specified low-value goods, and goods for particular purposes like scientific research or medical use. The regulation has been amended multiple times to reflect changes in policy and to incorporate new legislative measures, such as the Customs Amendment (Duty Deferral for Australian Trusted Traders) Regulations 2018 and the Customs Amendment (Renewal of Warehouse Licences) Regulations 2025, which affect the duties and procedures for trusted traders and warehouse licence holders, respectively. The application and enforcement of this regulation can be further detailed through subordinate instruments, which provide additional clarifications and modifications to the primary legislation.

Key Provisions

• The Customs Regulation 2015, made under the Customs Act 1901, governs various aspects of customs administration in Australia, including the importation and exportation of goods, the operation of warehouses, and the duties associated with these activities. Key sections of the regulation detail definitions, the administration of customs, reporting requirements, and the procedures for dealing with various types of goods, such as duty-free items and those subject to specific controls. For instance, Section 6 defines terms such as "airport shop goods" and "excise-equivalent goods," while Section 11 outlines the availability of officers to perform customs functions. Section 12 details the rates of fees and travel expenses for officers, and Sections 25-32 provide rules regarding the entry and examination of goods, including exemptions and the handling of specified low-value goods.
• The regulation imposes several obligations on parties involved in customs activities. For example, Section 27 mandates that individuals importing Subdivision AA goods into Australia must provide specific information to a Collector, such as their full name, passport number, and details about the goods being imported. Section 27A further requires that if a person has submitted an Australia Travel Declaration about the importation of the goods, they must comply with certain conditions, including presenting an electronic message generated by the departmental system to the Collector. Section 44 stipulates that a proprietor of an outwards duty-free shop must ensure that goods are not sold to a person unless they are a relevant traveller and have shown proof of their intended export. Section 48 mandates that the proprietor must prepare an invoice for goods delivered from the shop to a relevant traveller, detailing the traveller's particulars and the goods' description.
• Breach of the regulation may result in various consequences. For example, Section 130 outlines Tier 1 and Tier 2 goods, which include drugs and other substances subject to stringent controls. Unauthorized importation or exportation of these goods can lead to severe penalties. Section 131 identifies restricted goods, including child abuse material, which, if involved in breaches, can result in forfeiture and criminal charges. Section 142 specifies that the importation of prohibited goods, such as those listed in the Prohibited Imports Regulations, is subject to forfeiture to the Crown. Section 145 lists goods to which a tariff concession order should not extend, and failure to comply with these provisions can result in legal penalties. Section 150 outlines offences related to customs documents, including altering or possessing an altered customs document, with penalties of up to 1 penalty unit for each offence.
• In addition to criminal penalties, the regulation includes provisions for infringement notices, which can be issued for various contraventions of the Act. Section 136 states that an infringement notice may be given if an infringement officer believes on reasonable grounds that a person has contravened a provision subject to an infringement notice. Section 137 specifies the details that must be included in an infringement notice, such as the provision allegedly contravened, the maximum penalty, and the amount payable. Section 139 allows for the extension of the payment period for an infringement notice if certain conditions are met, and Section 140 allows for the withdrawal of an infringement notice by the Comptroller-General of Customs. Section 141 notes that if a person pays the amount specified in an infringement notice before the end of the payment period, they are discharged from any liability for the alleged contravention.
• The regulation also includes provisions for the payment of fees, such as those for performing statutory functions at gateway airports for international travellers (Section 150A), and conditions for the operation of warehouses, including the payment of warehouse licence charges (Sections 35 and 36) and the conditions for repacking and bottling goods within a warehouse (Sections 66 and 67). It further outlines procedures for the registration of special reporters (Section 24) and the conditions under which depot licences may be transferred (Section 34). The regulation also addresses the duties on various goods, including alcoholic beverages (Section 95) and the allowable expenditure of a factory (Sections 96 and 97), and provides detailed rules for the refund, rebate, or remission of duty under specific circumstances (Sections 102-112).

Legal classification tags

Area of Law

Customs Law

Instrument

Regulation

Concepts

Definitions & Interpretation

Regulatory Standards

Enforcement Powers

Penal Provisions

Infringement Notices

Refund & Remission of Duty

Licensing & Registration