Wharf Appointment (No. 26/01) – Kimberley Marine Support Base

Overview

The Customs Act 1901, enacted by the Australian Parliament, provides a comprehensive framework for the regulation of customs and excise in Australia. The Act was introduced to address the need for a cohesive legal structure governing the import and export of goods, ensuring compliance with customs laws and the efficient collection of duties and taxes. The policy objective of the Act is to facilitate legitimate trade while protecting the borders and revenue of the nation. In a continuous effort to modernise and streamline the customs process, the Act allows for the designation of specific wharf areas, such as the Kimberley Marine Support Base in the Port of Broome, which was appointed under the authority conferred by the Act to Vincci Choy, a delegate of the Comptroller-General of Customs. This appointment under paragraph 15(2)(a) clarifies the boundaries of the wharf, ensuring that all activities within the specified area are subject to customs regulations and oversight.

Scope and Application

The Customs Act 1901 applies to a broad range of persons and entities involved in customs and excise matters, including importers, exporters, and customs brokers. This Act provides the legal framework for the regulation and administration of customs duties, excise duties, and other related taxes. Under this Act, specific areas can be designated as wharfs, which are locations authorised for the storage and handling of goods subject to customs. The notice under paragraph 15(2)(a) appoints the Kimberley Marine Support Base in the Port of Broome, Western Australia, as a designated wharf, with its limits defined by the red boundary line as shown in Attachment A to the Notice. This appointment is made by Vincci Choy, a delegate of the Comptroller-General of Customs, and it is effective as of the 26th day of May 2026. The jurisdictional reach of this appointment is limited to the Commonwealth of Australia, and it is subject to the broader provisions of the Customs Act 1901. The Act also extends its application through subordinate instruments, which may further define the operational and procedural aspects of designated wharfs.

Key Provisions

The Customs Act 1901 provides specific powers for the appointment of wharfs within Australian ports, and the Notice under paragraph 15(2)(a) (sections 15(2)(a)) designates the Kimberley Marine Support Base in the Port of Broome as a wharf. The Notice, issued by Vincci Choy, a delegate of the Comptroller-General of Customs, sets out the geographical limits of the wharf as all areas within and covered by the red boundary line as specified in Attachment A. This designation is crucial for defining the areas where customs duties and regulations apply. The obligations imposed by this Notice on parties or entities operating within the designated wharf area include compliance with all relevant customs laws and regulations. Operators must ensure that goods entering or leaving the wharf are properly declared and that any applicable duties or taxes are paid. Additionally, they must adhere to any security or safety protocols that may be in place to maintain the integrity of the customs area. Failure to comply with these obligations can result in legal consequences, including potential fines or other penalties. The Customs Act 1901 also outlines various offences and penalties for breaches of its provisions. For instance, non-compliance with the requirements to declare goods can result in civil penalties, including fines up to a specified maximum amount. Additionally, more serious breaches may lead to criminal charges, with potential imprisonment terms as outlined in the legislation. The severity of the penalties often depends on the nature and extent of the breach, as well as any aggravating circumstances.