Customs Tariff (Installations at Sea) Act 1987

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Customs Tariff (Installations at Sea) Act 1987

No. 83 of 1987

 

An Act relating to the operation of Customs Acts in relation to certain installations at sea

[Assented to 5 June 1987]

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

Short title

1. This Act may be cited as the Customs Tariff (Installations at Sea) Act 1987.

Commencement

2. This Act commences on the day on which the Customs Tariff Act 1987 commences.

Incorporation of Customs Act

3. The Customs Act 1901 is incorporated, and shall be read as one, with this Act.


Interpretation

4. In this Act, unless the contrary intention appears:

“natural resources installation” means:

(a) an off-shore industry fixed structure; or

(b) an off-shore industry mobile unit;

“overseas natural resources installation” means a natural resources installation that:

(a) is in Australian waters; or

(b) has been brought into Australian waters from a place outside the outer limits of Australian waters;

but does not include a natural resources installation that is deemed to be part of Australia because of section 5.

Certain natural resources installations to be part of Australia

5. (1) For the purposes of the Customs Acts, where an overseas natural resources installation becomes attached to the Australian seabed, the installation shall, subject to subsection (4), be deemed to be part of Australia.

(2) For the purposes of the Customs Acts, a natural resources installation that, on the commencement of this Act, is attached to the Australian seabed shall, subject to subsection (4), be deemed to be part of Australia.

(3) For the purposes of this Act, a natural resources installation (other than a natural resources installation that is deemed by subsection (1) to be part of Australia) that becomes attached to the Australian seabed shall, subject to subsection (4), be deemed to be part of Australia.

(4) A natural resources installation that is deemed to be part of Australia under 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 natural resources installation 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).

Natural resources installations and goods deemed to be imported

6. (1) Where an overseas natural resources installation (not being a natural resources installation referred to in subsection (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 natural resources 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 natural resources installations

7. Where goods are taken from parts beyond the seas on to a natural resources installation that is deemed to be part of Australia under section 5, 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 natural resources installations

8. (1) Where a natural resources 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 a natural resources 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 natural resources installations

9. For the purposes of the Customs Acts, where goods are taken from a natural resources installation that is deemed to be part of Australia under section 5 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.

 

[Minister’s second reading speech made in—

House of Representatives on 2 April 1987

Senate on 5 May 1987]

Overview

The Customs Tariff (Installations at Sea) Act 1987 was enacted by the Commonwealth Parliament to address the regulatory gap in applying Customs Acts to natural resources installations at sea. The Act incorporates the Customs Act 1901 and specifies that certain offshore installations, once attached to the Australian seabed, are considered part of Australia for Customs purposes. This legislative measure was designed to streamline customs procedures and ensure consistent application of customs laws to installations involved in offshore industries, thereby facilitating trade and reducing administrative complexities associated with such installations. The policy objective of the Act is to provide clarity and certainty in the customs treatment of offshore installations and goods associated with them.

Scope and Application

The Customs Tariff (Installations at Sea) Act 1987 applies to natural resources installations, including off-shore industry fixed structures and mobile units, which are situated in Australian waters or brought into Australian waters from a place outside the outer limits of Australian waters. The Act incorporates the Customs Act 1901, thereby subjecting the specified installations and their goods to the customs provisions outlined in the Customs Act. This includes deeming certain overseas natural resources installations to be part of Australia when they become attached to the Australian seabed, or are already attached on the Act’s commencement, thereby subjecting them to Australian customs laws. Conversely, when such installations are detached from the Australian seabed and moved outside Australian waters, they cease to be considered part of Australia under the Act. Goods on these installations are also subject to customs regulations, being deemed imported when brought onto installations deemed part of Australia and exported when taken from such installations to locations beyond Australian waters. This Act’s application extends to both federal and state jurisdictions under the overarching Customs Act 1901, with no specific exclusions mentioned in the text, though the interpretation and enforcement may involve subordinate instruments to clarify certain provisions.

Key Provisions

The Customs Tariff (Installations at Sea) Act 1987 (the Act) provides a framework for the application of Customs Acts to natural resources installations at sea. Section 3 of the Act incorporates the Customs Act 1901, integrating it with the provisions of this Act. Section 4 defines key terms such as "natural resources installation" and "overseas natural resources installation", which are crucial for the application of the Act. Section 5 states that any overseas natural resources installation that becomes attached to the Australian seabed is deemed to be part of Australia for the purposes of the Customs Acts, unless it is detached or moved with the intention of being taken outside Australian waters. Similarly, natural resources installations attached to the Australian seabed on the Act's commencement are also deemed to be part of Australia under the same conditions. The Act imposes certain obligations on parties dealing with natural resources installations. For example, under section 6, any overseas natural resources installation that becomes attached to the Australian seabed, along with any goods on the installation at the time of attachment, are deemed to be imported into Australia. This also applies to overseas natural resources installations brought into Australia with the intention of being attached to the seabed. Conversely, section 7 stipulates that any goods taken from beyond the seas onto a natural resources installation deemed to be part of Australia are considered imported upon being taken onto the installation. Furthermore, section 8 and section 9 address the exportation of natural resources installations and goods. When a natural resources installation ceases to be part of Australia, it and any goods on it at the time are deemed to have been exported, except in cases where the installation is taken from Australia into Australian waters to be attached to the seabed. Breaches of the provisions outlined in the Act can result in significant penalties. Although the specific penalties are not detailed within the Act, the general penalty provisions of the Customs Act 1901 apply, which can include substantial fines and potential imprisonment. For instance, under section 221 of the Customs Act 1901, a person found guilty of an offence against the Act can be fined up to 10,000 penalty units or imprisoned for up to five years, or both, for serious offences. Additionally, civil penalties may also apply, including financial penalties for non-compliance with the Act’s requirements regarding the importation and exportation of goods and installations. The precise enforcement mechanisms and penalties would be guided by the broader regulatory framework provided by the Customs Act 1901.

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Customs Law
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Act
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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.