Customs Regulations (Amendment)

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Statutory Rules

1979 No. 275

REGULATIONS UNDER THE CUSTOMS ACT 19011

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Customs Act 1901.

 Dated this twentieth day of December 1979.

 ZELMAN COWEN

 Governor-General

 By His Excellency’s Command,

 

 

R. V. GARLAND

Minister of State for Business and Consumer Affairs

_______________

AMENDMENTS OF THE CUSTOMS REGULATIONS2

1  Regulation 23 of the Customs Regulations is repealed and the following regulation substituted:

 “23. Each of the following places shall be a prescribed place for the purposes of paragraph 30 (d) of the Act:

 (a) a wharf or airport appointed in pursuance of section 15 of the Act;

 (b) a place appointed, in pursuance of any regulations made under the Act and the Commerce (Trade Descriptions) Act 1905, to be a place where goods intended for export may be inspected and examined.”.

2  Regulation 31 of the Customs Regulations and the heading immediately preceding that regulation are repealed and the following heading is substituted:

“NOTIFICATION OF ARRIVAL”.

3  Regulation 31A of the Customs Regulations is amended by omitting “aerodrome” and substituting “airport”.

4  Regulation 78 of the Customs Regulations and the heading “FOR HOME CONSUMPTION” immediately preceding that regulation are repealed.

5  The Schedule to the Customs Regulations is amended by omitting Forms 41 and 46 and substituting the following forms respectively:

FORM 41

Section 118

Regulation 103

AUSTRALIAN CUSTOMS

CERTIFICATE OF CLEARANCE

Port of....……………………………………...........................................

 (name of the port where ship is cleared for departure)

I hereby certify that.............................................…………………………………......, master
 (full name of the master of the ship)

of the……………………………………………..ship………………………..………………………
 (nationality of the ship) (name of the ship)

bound for………………………………………………………………………..has, in respect of the
 (next port of call for the ship)

proposed voyage, complied with the provisions of the Customs Acts and that accordingly that ship is, for the purposes of the Customs Acts, cleared for departure from the above-mentioned port.

 Dated this day of   19  .

Collector

_______________

FORM 46

Section 162

Regulation 124

AUSTRALIAN CUSTOMS

APPLICATION FOR PERMISSION TO TAKE DELIVERY OF GOODS UPON GIVING A

SECURITY OR AN UNDERTAKING FOR THE PAYMENT OF DUTY

Port of ..........................................…………………………………….....................

 (name of port)

I,……………………………………….………………..of……………………….…………………..

 (full name)   (address)

the person importing the goods described in this application, hereby apply for permission, under section 162 of the Customs Act 1901, to take delivery of those goods and, for that purpose, am prepared to give security (or an undertaking) for the payment of duty on those goods.

 *The goods are the property of........................................……………………...…………........

 (full name)

of……………………………………………………………...…………………, a person or persons

 (address)

included in the following prescribed class of persons, namely......................…………………….......

 (state whether the owner of the goods is a tourist or a temporary resident)

or

* The goods are goods included in a prescribed class of goods, namely…………………………

……………………………………………………………………………………………………………………

(State whether the goods are

 (i) traveller’s samples;

 (ii) wedding presents;

 (iii) goods imported for use at a public exhibition or entertainment not being cinematograph films of a kind ordinarily used for the purposes of profit, or theatrical costumes, scenery or property;

 (iv) goods imported for assembly or other industrial purposes approved by the Collector).

DESCRIPTION OF GOODS

The following goods from the *ship or *aircraft.......................…………………………....................

  (name or identification numbers of the ship or aircraft)

from…………………………………………………………..………………………………………..

 (name of the place beyond the seas from where the ship or aircraft brought the goods to Australia)

arrived in Australia on.........................................................

 (date)

 

Marks and numbers

Description of goods

Country of origin

Quantity or mass

Value for duty

Amount of duty

Rate of sales tax

Amount of sales tax

 

 

 

 

 

 

 

 

 

Signed by me this................    day of.................... 19...........

*Importer of the goods or *Agent of the Importer of the goods.

Address ........................................................................................................................................

 ....................................................................................................................................................

 ....................................................................................................................................................

 * Strike out whichever is inapplicable.

 

NOTES

1. Notified in the Commonwealth of Australia Gazette on 24 December 1979.

2. Statutory Rules 1926 No. 203 as amended to date. For previous amendments see Note 2 to Statutory Rules 1979 No. 181 and see also Statutory Rules 1979 No. 181.

 

Overview

The Customs Regulations 1979, enacted under the Customs Act 1901, aim to streamline and update the regulatory framework governing the importation and exportation of goods in Australia. These regulations were made by the Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, and were designed to address various administrative and procedural gaps in the existing customs regulations. The Customs Regulations 1979 provide a structured and comprehensive set of rules that govern the customs process, including the inspection and clearance of goods, the notification of arrival, and the documentation required for the movement of goods across Australian borders. The objective is to ensure compliance with customs laws, facilitate trade, and protect the interests of the Australian government and its citizens.

Scope and Application

The Customs Regulations 1979, made under the Customs Act 1901, apply to the customs procedures for the import and export of goods within the Commonwealth of Australia. These regulations govern the procedures for the clearance of goods at designated locations such as wharves and airports, as well as the inspection and examination of goods intended for export. The regulations also cover the notification of the arrival of goods, the application for permission to take delivery of goods upon providing security or an undertaking for the payment of duty, and the use of specified forms for customs clearance and applications. The regulations apply to individuals and entities involved in the import and export of goods, including masters of ships, importers, and agents of importers. The geographic reach of these regulations is national, applying uniformly across the Commonwealth of Australia. The regulations may be further extended or restricted through subordinate instruments, which would provide specific details or modifications to the application of the primary regulations.

Key Provisions

The Customs Regulations, as amended by Statutory Rules 1979 No. 275, include several key provisions that are integral to the administration of the Customs Act 1901. Regulation 23 designates specific locations as prescribed places for the purposes of paragraph 30(d) of the Act. These places include wharfs or airports appointed under section 15 of the Act, and locations appointed under other regulations for the inspection and examination of goods intended for export (Reg. 23(a), (b)). Regulation 31A has been updated to replace the term “aerodrome” with “airport” (Reg. 31A). Additionally, Regulation 78 and its preceding heading, “FOR HOME CONSUMPTION,” have been repealed (Reg. 78). The Schedule to the Customs Regulations has also been amended by omitting Forms 41 and 46 and substituting new forms. Form 41, the Australian Customs Certificate of Clearance, certifies that a ship has complied with the Customs Acts and is cleared for departure (Sched., Form 41). Form 46, the Australian Customs Application for Permission to Take Delivery of Goods Upon Giving a Security or an Undertaking for the Payment of Duty, allows an importer or their agent to apply for permission to take delivery of goods and provides details about the goods, their origin, and the amount of duty and sales tax (Sched., Form 46). The Customs Regulations impose several obligations on the parties and entities they govern. Importers and exporters must ensure that goods are inspected and examined at designated locations as stipulated in Regulation 23. Masters of ships must comply with the Customs Acts and obtain the Australian Customs Certificate of Clearance before departure (Sched., Form 41). Importers must apply for permission to take delivery of goods and provide security or an undertaking for the payment of duty, detailing the goods' description, origin, and value (Sched., Form 46). The Collector of Customs has the authority to grant or refuse permission to take delivery of goods based on the information provided in the application. Violation of the Customs Regulations can lead to various civil and criminal consequences. While the specific offences and penalties are not detailed in the text, breaches of customs regulations generally attract penalties under the Customs Act 1901, which can include fines and imprisonment. The severity of the penalty depends on the nature and extent of the breach, with maximum penalties varying according to the specific provision contravened. For instance, fraudulent misrepresentation or non-compliance with customs regulations can result in significant financial penalties and, in some cases, criminal charges.

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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.