Customs Tariff Amendment (Off-Shore Installations) Act 1982

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Customs Tariff Amendment (Off-shore Installations) Act 1982

No. 52 of 1982

 

An Act to amend the Customs Tariff Act 1966

[Assented to 16 June 1982]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

Short title, &c.

1. (1) This Act may be cited as the Customs Tariff Amendment (Off-shore Installations) Act 1982.

(2) The Customs Tariff Act 19661 is in this Act referred to as the Principal Act.

Commencement

2. This Act shall come into operation, or shall be deemed to have come into operation, as the case requires, on the twenty-eighth day after the day on which the Off-shore Installations (Miscellaneous Amendments) Act 1982 receives the Royal Assent.

3. After section 6 of the Principal Act the following sections are inserted:

Certain installations to be part of Australia

“6aa. (1) For the purposes of the Customs Acts, where an overseas installation becomes attached to the Australian seabed, the installation shall, subject to sub-section (4), be deemed to be part of Australia.


“(2) For the purposes of the Customs Acts, an installation that, at the commencement of this sub-section, is attached to the Australian seabed shall, subject to sub-section (4), be deemed to be part of Australia.

“(3) For the purposes of this Act, an installation (other than an installation that is deemed by sub-section (1) to be part of Australia) that becomes attached to the Australian seabed shall, subject to sub-section (4), be deemed to be part of Australia.

“(4) An installation that is deemed to be part of Australia by virtue of the operation of this section shall, for the purposes of the Customs Acts, cease to be part of Australia if—

(a) the installation is detached from the Australian seabed, or from another installation that is attached to the Australian seabed, for the purpose of being taken to a place outside the outer limits of Australian waters (whether or not the installation is to be taken to a place in Australia before being taken outside those outer limits); or

(b) after having been detached from the Australian seabed otherwise than for the purpose referred to in paragraph (a), the installation is moved for the purpose of being taken to a place outside the outer limits of Australian waters (whether or not the installation is to be taken to a place in Australia before being taken outside those outer limits).

Installations and goods deemed to be imported

“6ab. (1) Where an overseas installation (not being an installation referred to in sub-section (2)) becomes attached to the Australian seabed, the installation and any goods on the installation at the time when it becomes so attached shall, for the purposes of the Customs Acts, be deemed to have been imported into Australia at the time when the installation becomes so attached.

“(2) Where an overseas installation—

(a) is brought to a place in Australia; and

(b) is to be taken from that place into Australian waters for the purpose of becoming attached to the Australian seabed,

the installation and any goods on the installation at the time when it is brought to that place shall, for the purposes of the Customs Acts, be deemed to have been imported into Australia at the time when the installation is brought to that place.

Goods taken to installations

“6ac. Where goods are taken from parts beyond the seas on to an Australian installation, the goods shall, for the purposes of the Customs Acts, be deemed to have been imported into Australia upon being taken on to the installation.

Export of off-shore installations

“6ad. (1) Where an installation ceases to be part of Australia, the installation and any goods on the installation at the time when it ceases to be part of Australia shall, for the purposes of the Customs Acts, be deemed to have been exported from Australia.


“(2) Where an installation is taken from a place in Australia into Australian waters for the purpose of becoming attached to the Australian seabed, the installation and any goods on the installation shall not be taken, for the purposes of the Customs Acts, to have been exported from Australia.

Export of goods from off-shore installations

“6ae. For the purposes of the Customs Acts, where goods are taken from an Australian installation for the purpose of being taken to parts beyond the seas, the goods shall be deemed to have been exported from Australia at the time when they are so taken from the installation.”.

 

NOTE

1. No. 134, 1965, as amended. For previous amendments, see Nos. 27 and 34, 1966; Nos. 7, 17, 68, 69 and 70, 1967; Nos. 39 and 83, 1968; Nos. 8 and 32, 1969; Nos. 36 and 82, 1970; Nos. 38, 107 and 109, 1971; Nos. 4, 18, 63, 135 and 136, 1972; Nos. 147 and 170, 1973; No. 216, 1973 (as amended by No. 20, 1974); Nos. 117 and 118, 1974; Nos. 40 and 203, 1976; No. 73, 1977; Nos. 2, 47, 101 and 185, 1978; Nos. 80, 84, 174 and 175, 1979; Nos. 105 and 172, 1980; and No. 68, 1981.

Overview

The Customs Tariff Amendment (Off-shore Installations) Act 1982 was enacted by the Australian Parliament to address the need for a clear legal framework governing the customs implications of offshore installations attached to the Australian seabed. This Act amends the Customs Tariff Act 1966 to include provisions that deem certain offshore installations to be part of Australia for customs purposes when they become attached to the seabed. The Act also outlines the circumstances under which these installations cease to be considered part of Australia, thus clarifying the customs implications of their movement and use. The policy objective of this legislation is to ensure that the importation and exportation of goods related to offshore installations are properly regulated and managed under Australian customs laws.

Scope and Application

The Customs Tariff Amendment (Off-shore Installations) Act 1982 amends the Customs Tariff Act 1966 by altering the definition of Australia's territorial boundaries for customs purposes to include certain offshore installations. This Act applies to any overseas installation that becomes attached to the Australian seabed, deeming it to be part of Australia for customs purposes, subject to specific conditions. Any such installation that ceases to be attached to the Australian seabed, or is moved for the purpose of being taken outside the outer limits of Australian waters, will no longer be considered part of Australia for customs purposes. The Act also stipulates that when such installations are brought to Australia with the intention of being attached to the seabed, they are deemed to have been imported at the time of their arrival in Australia. Additionally, goods transported onto Australian installations from beyond the seas are considered imported upon their arrival on the installation. Conversely, goods taken from Australian installations to be transported beyond the seas are deemed to be exported at the time of their removal from the installation. This Act applies nationally and its provisions are enforced under the Customs Acts.

Key Provisions

The Customs Tariff Amendment (Off-shore Installations) Act 1982 introduces specific provisions to the Customs Tariff Act 1966 concerning off-shore installations. Section 6aa (inserted into the Principal Act) provides that any overseas installation that becomes attached to the Australian seabed is deemed to be part of Australia for the purposes of the Customs Acts. This includes installations that are already attached to the seabed at the commencement of the Act, as well as any that become attached thereafter, subject to certain exceptions detailed in subsection (4). Section 6ab stipulates that when an overseas installation becomes attached to the Australian seabed, or is brought into Australia with the intention of being attached to the seabed, it, along with any goods on board, is deemed to have been imported into Australia at the specified moments. Conversely, section 6ac deems goods taken from parts beyond the seas onto an Australian installation to have been imported into Australia upon their transfer to the installation. The Act imposes several obligations on parties involved with off-shore installations. It requires that any installation that becomes attached to the Australian seabed be treated as part of Australia under the Customs Acts, with specific attention to the conditions under which an installation may cease to be considered part of Australia, as detailed in section 6aa(4). Additionally, it mandates that the importation or exportation of goods to or from installations be treated in accordance with the stipulations in sections 6ab and 6ae. Furthermore, section 6ad specifies that the exportation of an installation and its goods should be determined based on whether the installation ceases to be part of Australia or is merely moved within Australian waters for attachment purposes. Breach of the provisions outlined in the Customs Tariff Amendment (Off-shore Installations) Act 1982 can result in various civil and criminal consequences. While the Act does not explicitly state penalties, non-compliance with customs regulations typically involves penalties as stipulated under other relevant Australian legislation, such as the Customs Act 1901. These can include fines and potential imprisonment, with the severity depending on the nature and extent of the breach. For instance, knowingly making a false statement or providing false information to a customs officer can lead to substantial fines and imprisonment, as outlined in section 236 of the Customs Act 1901.

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Area of Law
Customs Law
Instrument
Act
Concepts
Commencement Provisions
Definitions & Interpretation
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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.