Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A barrister, solicitor or other person appearing before the Committee has the same protection and immunity as a barrister has in appearing for a party in proceedings in the High Court.
(2) A witness summoned to attend or appearing before the Committee has the same protection as a witness in proceedings in the High Court.
No. 6, 1901
Compilation No. 183
Compilation date: 14 October 2024
Includes amendments: Act No. 39, 2024
This compilation is in 5 volumes
Volume 3: sections 183UA- 269SK
Schedule
Volume 5: Endnotes
Each volume has its own contents
About this compilation
This compilation
This is a compilation of the Customs Act 1901 that shows the text of the law as amended and in force on 14 October 2024 (the compilation date ).
The notes at the end of this compilation (the endnotes ) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.
Application, saving and transitional provisions for provisions and amendments
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see the endnotes.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.
Self - repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
Contents
Part XII--Officers
Division 1--Powers of officers
Subdivision A--Preliminary
183UA Definitions
183UB Law relating to legal professional privilege not affected
183UC Comptroller - General of Customs may give directions concerning the exercise of powers under this Division
183UD Judges who may issue seizure warrants for goods in transit
Subdivision B--General regulatory powers
186 General powers of examination of goods subject to customs control
186AA General powers of examination of goods loaded onto or unloaded from ships or aircraft
186A Power to make copies of, and take extracts from, documents in certain circumstances
186B Compensation for damage caused by copying
187 Power to board and search
188 Boarding
189 Searching
189A Officers may carry arms in certain circumstances
190 Securing goods
191 Seals etc. not to be broken
192 Seals etc. on ship or aircraft in port bound to another port within Commonwealth
193 Officers may enter and remain upon coasts etc.
194 Ships on service may be moored in any place
195 Power to question passengers etc.
195A Power to question persons found in restricted areas
196C Power to question persons claiming packages
197 Power to stop conveyances about to leave a Customs place
Subdivision C--Search warrants in respect of things believed to be evidential material
198 When search warrants relating to premises can be issued
199 The things that are authorised by a search warrant relating to premises
199A When search warrants relating to persons can be issued
199B The things that are authorised by a search warrant relating to a person
200 Use of equipment to examine or process things
201 Use of electronic equipment on or in premises
201AA Use of electronic equipment at other place
201A Person with knowledge of a computer or a computer system to assist access etc.
201B Accessing data held on other premises--notification to occupier of that premises
202 Compensation for damage to equipment or data
202A Copies of seized things to be provided
202B Relationship of this Subdivision to parliamentary privileges and immunities
Subdivision D--Seizure of goods believed to be forfeited goods
203 When seizure warrants for forfeited goods can be issued
203A The things that are authorised by seizure warrants for forfeited goods
203B Seizure without warrant of special forfeited goods, or of evidential material relating to special forfeited goods, at a Customs place
203C Seizure without warrant of narcotic goods or of evidential material relating to narcotic goods at other places
203CA Seizure without warrant of certain goods on ship or aircraft in the Protected Zone
203CB Seizure without warrant of certain other goods in the Protected Zone
203D How an authorised person is to exercise certain powers
Subdivision DA--Seizure of certain goods in transit
203DA When seizure warrants for goods in transit can be issued
203DB The things that are authorised by seizure warrants for goods in transit
Subdivision E--Provisions applicable both to search and seizure warrants
203E Conduct of ordinary searches and frisk searches
203F Announcement before entry
203G Details of warrant to be given to occupier
203H Occupier entitled to be present during search or seizure
203HA Requirement to provide name or address etc.
203J Availability of assistance and use of force in executing a warrant
203K Specific powers available to executing officers
203L Use of animals in executing a warrant
203M Warrants by telephone or other electronic means
203N Receipts for things seized under warrant
203P Offence for making false statements in warrants
203Q Offences relating to telephone warrants
Subdivision F--Dealing with things seized as evidential material
203R Retention of things seized as evidential material
203S Magistrate may permit a thing seized as evidential material to be retained
Subdivision G--Dealing with goods seized as forfeited goods
203SA Subdivision does not apply to seized transit goods
203T Seizure of protected objects
204 Seized goods to be secured
205 Requirement to serve seizure notices
205A Matters to be dealt with in seizure notices
205B Claim for return of goods seized
205C Treatment of goods seized if no claim for return is made
205D Treatment of goods seized if a claim for return is made--general
205E Magistrate may permit goods seized to be retained
205EA Treatment of goods seized if a claim for return is made--suspected prohibited psychoactive substances
205EB Extending the period for instituting proceedings for recovery of suspected prohibited psychoactive substances
205EC Proceedings for recovery of suspected prohibited psychoactive substances
205F Right of compensation in certain circumstances for goods disposed of or destroyed
205G Effect of forfeiture
206 Immediate disposal of certain goods
207 Immediate disposal of narcotic goods
208 Release of goods on security
208C Service by post
208D Disposal of forfeited goods
208DA Disposal of narcotic - related goods other than narcotic goods
208E Sales subject to conditions
209 Power to impound certain forfeited goods and release them on payment of duty and penalty
209A Destruction or concealment of evidential material or forfeited goods
Subdivision GA--Dealing with goods in transit seized under a section 203DA warrant
209B Subdivision applies to seized transit goods
209C Seized goods to be secured
209D Requirement to serve seizure notices
209E Matters to be dealt with in seizure notices
209F Application for return of seized goods
209G Status of goods seized if no application for return is made
209H Right of compensation for certain goods disposed of or destroyed
209I Effect of forfeiture
209J Immediate disposal of unsafe goods
209K Disposal of forfeited goods
209L Service by post
Subdivision GB--Surrender of prescribed prohibited imports
209M Application of Subdivision
209N Surrender of goods
209P Effect of surrender
209Q Right of compensation in certain circumstances for goods disposed of or destroyed
209R Disposal of surrendered goods
Subdivision GC--Post - importation permission
209S Definitions
209T Application of Subdivision
209U Power to detain goods
209V Detained goods to be secured
209W Requirement to serve detention notice
209X Matters to be dealt with in detention notices
209Y Effect of detaining goods
209Z Evidence not provided or permission not granted or given
209ZA Evidence provided and permission granted or given
209ZB Service by post
209ZC Liability for detention of goods
Subdivision H--Arrest and related matters
210 Power of arrest without warrant
210A Use of force in making arrest
210B Person to be informed of grounds of arrest
211 Power to conduct a frisk search of an arrested person
211A Power to conduct an ordinary search of an arrested person
212 How arrested person to be dealt with
213 Requirement to provide name etc.
Subdivision HA--Information about people working in restricted areas or issued with security identification cards
213A Providing an authorised officer with information about people working in restricted areas
213B Provision of information about people issued with security identification cards
Subdivision J--General powers to monitor and audit
214AB What are monitoring powers ?
214AC Monitoring officers
214ACA Monitoring officer to notify occupier of premises of the occupier's rights and obligations
214AD Notice of proposal to exercise monitoring powers
214AE Exercise of monitoring powers with consent
214AF Exercise of monitoring powers under a warrant
214AG Warrants may be granted by telephone or other electronic means
214AH Monitoring officer may ask questions
214AI Monitoring officer may ask for assistance
214AJ Compensation for damage to electronic equipment
214B Powers of officers for purposes of Customs Tariff (Anti - Dumping) Act 1975
Subdivision JA--Powers to monitor and audit--Australia - United States Free Trade Agreement
214BAA Simplified outline
214BAB Definitions
214BAC AUSFTA verification powers
214BAD Appointment of verification officers
214BAE Verification officers may enter premises and exercise AUSFTA verification powers with consent
214BAF US customs officials may accompany verification officers
214BAG Availability of assistance in exercising AUSFTA verification powers
214BAH Verification officer may ask questions
214BAI Verification officer may ask for assistance
214BAJ Verification officer may disclose information to US
214BAK Operation of electronic equipment at premises
214BAL Compensation for damage to electronic equipment
Subdivision K--Miscellaneous
214BA Nature of functions of magistrate under sections 203S and 205E
215 Collector may impound documents
217 Translations of foreign invoices
218 Samples
218A Disposal of certain abandoned goods
Division 1B--Detention and search of suspects
Subdivision A--Detention and frisk search of suspects
219L Detention for frisk search
219M Frisk search
219N Power to require the production of things
219P Persons to whom section 219R applies
Subdivision B--Detention and external search of suspects
219Q Detention for external search
219R External search
219RAA Videotape record may be made of external search
Subdivision C--Detention and internal search of persons suspected of internally concealing substances etc.
219RA Certain Judges and Magistrates eligible to give orders under this Subdivision
219S Initial detention
219SA Internal non - medical scan using prescribed equipment
219SB Seeking detention order following invitation to consent to internal non - medical scan
219T Initial order for detention
219U Renewal of order for detention
219V Arrangement for internal medical search
219W Detention under this Subdivision
219X Detainee becoming in need of protection
219Y Applications for orders under this Subdivision
219Z Internal medical search by medical practitioner
Subdivision CA--Prescribed equipment for external searches and internal non - medical scans
219ZAA Use of prescribed equipment for external search or internal non - medical scan
219ZAB Prescribing equipment for use in external searches and internal non - medical scans
219ZAC Authorising officers to use prescribed equipment for external search or internal non - medical scan
219ZAD Giving a record of invitation and consent, or a copy of order
219ZAE Records of results of external search or internal non - medical scan
Subdivision D--Detention generally
219ZA Detention officers
219ZB Detention places
219ZC Detention under this Division
219ZD Detainees not fluent in English
219ZE Release from, or cessation of, detention
Subdivision E--Medical practitioners
219ZF Conduct of internal medical search
219ZG Medical practitioner may take action to preserve detainee's life
219ZH Medical practitioner to answer questions and prepare report
219ZJ Proceedings against medical practitioners
Division 1BA--Detention and search of persons for purposes of law enforcement co - operation
Subdivision A--Preliminary
219ZJA Definitions
219ZJAA Prescribed State or Territory offences
Subdivision B--Powers to detain
219ZJB Detention of person suspected of committing serious Commonwealth offence or prescribed State or Territory offence
219ZJC Detention of person subject to warrant or bail condition
219ZJCA Detention of person for national security or security of a foreign country
Subdivision C--Matters affecting detention generally
219ZJD Search of person detained under this Division
219ZJE Comptroller - General of Customs must give directions about detaining persons under this Division
219ZJF Detainees to be given reasons for detention and shown identification on request
219ZJG Use of force in relation to detention
219ZJH Moving detained persons
219ZJI Detainees not fluent in English
219ZJJ Detention of minors
Division 1C--Judges and Magistrates
219ZK Nature of functions of Judge or Magistrate
219ZL Protection of Judge or Magistrate
Division 2--Protection to officers
220 Reasonable cause for seizure a bar to action
221 Notice of action to be given
222 Defect in notice not to invalidate
223 No evidence to be produced but that contained in notice
224 Officer may tender amends
225 Commencement of proceedings against officers
226 Time for commencing action
227 Security may be required
Division 3--Evidence
227AA Evidence may be used in prosecutions etc.
Part XIIA--Special provisions relating to prohibited items
227A Overview of Part
227B Definitions
227C Ships and aircraft to which this Part applies
227D Items to which this Part applies
227E Approved storage for prohibited items
227F Officer may take custody of items
227G Compensation for damage etc. to items
Part XIII--Penal Provisions
Division 1--Forfeitures
228 Forfeited ships and aircraft
228A Forfeited resources installations
228B Forfeited sea installations
228C Forfeited offshore electricity installations
229 Forfeited goods
229A Proceeds of drug trafficking liable to forfeiture
230 Forfeited packages and goods
Division 2--Penalties
231 Assembly for unlawful purposes
232A Rescuing goods and assaulting officers
233 Smuggling and unlawful importation and exportation
233A Master not to use or allow use of ship for smuggling etc.
233AB Penalties for offences against sections 233 and 233A
233BAA Special offence relating to tier 1 goods
233BAB Special offence relating to tier 2 goods
233BABAA UN - sanctioned goods
233BABAB Special offences for importation of UN - sanctioned goods
233BABAC Special offences for exportation of UN - sanctioned goods
233BABAD Offences involving tobacco products
233BABAE Offence for bringing restricted goods into Australia
233BABAF Using information held by the Commonwealth
233BABA Protection from criminal responsibility
233BAC Evidence relating to approval for import or export
233BA Evidence of Analyst
233C Offence for giving false or misleading information in relation to UN - sanctioned goods
234 Customs offences
234AA Places set aside for purposes of Act
234A Unauthorised entry to places and on ships, aircraft or wharves
234AB Unauthorised use of cameras and sound recorders
234ABA Officers may direct unauthorised persons to leave restricted areas
236 Aiders and abettors
237 Attempts
239 Penalties in addition to forfeitures
240 Commercial documents to be kept
240AA Authorised officer may require person to produce commercial documents
240AB Verifying communications to Department
240AC Authorised officer may require person to produce record
Division 3--Recovery of pecuniary penalties for dealings in narcotic goods
243A Interpretation
243AB Effective control of property
243B Pecuniary penalties
243C Assessment of pecuniary penalty
243CA Court may lift corporate veil etc.
243D Presumption of illegality of importation
243E Court may make restraining order against property
243F Court may make further orders
243G Official Trustee to discharge pecuniary penalty
243H Revocation of order under section 243E
243J Pecuniary penalty a charge on property
243K Contravention of restraining orders
243L Sale of property before bankruptcy
243M Duties of the Official Trustee after receiving notice of presentation of creditor's petition etc.
243N Protection of Official Trustee from personal liability in certain cases
243NA Indemnification of Official Trustee
243NB Indemnification of Official Receivers etc.
243P Costs etc. payable to Official Trustee
243Q Notices
243R Reduction of pecuniary penalty
243S Jurisdiction of the Court
Division 4--Provisions relating to certain strict liability offences
243SA Failure to answer questions
243SB Failure to produce documents or records
243SC Preservation of the privilege against self - incrimination
243T False or misleading statements resulting in loss of duty
243U False or misleading statements not resulting in loss of duty
243V False or misleading statements in cargo reports or outturn reports
243W Electronic communications to Department to be treated as statements to Comptroller - General of Customs
Division 5--Infringement notices
243X Infringement notices--general
243Y Infringement notices--forfeiture of goods that are prohibited imports if infringement notice paid
243Z Infringement notices--right of compensation in certain circumstances for goods disposed of or destroyed
Part XIV--Customs prosecutions
244 Meaning of Customs prosecution
245 Institution of prosecutions
247 Prosecutions in accordance with practice rules
248 State Court practice
249 Commencement of prosecutions
250 Information to be valid if in words of Act
250A Property in goods subject to customs control
251 No objection for informality
252 Conviction not to be quashed
253 Protection to witnesses
254 Defendant competent witness
255 Averment of prosecutor sufficient
256 Proof of proclamation etc.
257 Conduct by directors, employees or agents
259 Collector may levy on goods in his or her possession
261 Imprisonment not to release penalty
263 Parties may recover costs
264 Application of penalties
Part XV--Tenders for rights to enter goods for home consumption at concessional rates
265 Interpretation
266 Tender schemes
267 Undertakings relating to tenders
268 Transfers of rights to enter goods for home consumption at concessional rates of duty
269 Revocation or variation of undertaking
269A Recovery of penalties
Part XVA--Tariff concession orders
Division 1--Preliminary
269B Interpretation
269C Interpretation--core criteria
269D Interpretation--goods produced in Australia
269E Interpretation--the ordinary course of business
Division 2--Making and processing TCO applications
269F Making a TCO application
269FA The applicant's obligation
269G Withdrawing a TCO application
269H Screening the application
269HA Comptroller - General of Customs may reject a TCO application in relation to goods referred to in section 269SJ
269J Applications taken to be lodged in certain circumstances
269K Processing a valid application
269L Amendment of TCO applications
269M Comptroller - General of Customs may invite submissions or seek other information, documents or material
269N Reprocessing of TCO applications
Division 3--Making and operation of TCOs
269P The making of a standard TCO
269Q The making of a TCO for goods requiring repair
269R Notification of TCO decisions
269S Operation of TCOs
269SA Consequence of commencement or cessation of production before TCO decision
Division 4--Revocation of TCOs
269SB Request for revocation of TCOs
269SC Processing requests for revocation of TCOs
269SD Revocation at the initiative of Comptroller - General of Customs
269SE Notification of revocation decisions
269SF Comptroller - General of Customs may seek information, documents or material relating to revocation
269SG Effect of revocation on goods in transit and capital equipment on order
Division 5--Miscellaneous
269SH Internal review
269SHA Administrative Review Tribunal Review of reconsideration decisions
269SJ TCOs not to apply to goods described by reference to their end use or certain goods
269SK TCOs not to contravene international agreements