goods declared by the regulations to be airport shop goods for the purposes of section 96B; or

goods included in a class of goods declared by the regulations to be a class of airport shop goods for the purposes of that section.

Answer questions means that the person on whom the obligation of answering questions is cast shall to the best of his or her knowledge, information, and belief truly answer all questions on the subject mentioned that an officer of Customs shall ask.

approved form means a form approved under section 4A.

approved statement means a statement approved under section 4A.

arrival means:

in relation to a ship—the securing of the ship in a port, or

in relation to an aircraft—the aircraft coming to a stop after landing.

assessed GST has the meaning given by the GST Act.

assessed luxury car tax has the meaning given by the Luxury Car Tax Act.

assessed wine tax has the meaning given by the Wine Tax Act.

Australia does not include the external Territories.

Australian aircraft means an aircraft that: (a) is an Australian aircraft as defined in the Civil Aviation Act 1988; or is not registered under the law of a foreign country and is either wholly owned by, or solely operated by: one or more residents of Australia; or one or more Australian nationals; or one or more residents of Australia and one or more Australian nationals. For the purposes of this definition, Australian national and resident of Australia have the same meanings as in the Shipping Registration Act 1981.

(a) is an Australian aircraft as defined in the Civil Aviation Act 1988; or

is not registered under the law of a foreign country and is either wholly owned by, or solely operated by:

one or more residents of Australia; or

one or more Australian nationals; or

one or more residents of Australia and one or more Australian nationals.

For the purposes of this definition, Australian national and resident of Australia have the same meanings as in the Shipping Registration Act 1981.

Australian Border Force Commissioner has the same meaning as in the Australian Border Force Act 2015.

Australian offshore electricity installation means an offshore electricity installation that is deemed to be part of Australia because of the operation of section 5C.

Australian resources installation means a resources installation that is deemed to be part of Australia because of the operation of section 5C.

Australian seabed means so much of the seabed adjacent to Australia as is: within the area comprising: (i) the areas described in Schedule 1 to the Offshore Petroleum and Greenhouse Gas Storage Act 2006; and the Coral Sea area; and part of: the seabed beneath the coastal area; or the continental shelf of Australia.

within the area comprising:

(i) the areas described in Schedule 1 to the Offshore Petroleum and Greenhouse Gas Storage Act 2006; and

the Coral Sea area; and

part of:

the seabed beneath the coastal area; or

the continental shelf of Australia.

Australian sea installation means a sea installation that is deemed to be part of Australia because of the operation of section 5C.

Australian ship means a ship that: (a) is an Australian ship as defined in the Shipping Registration Act 1981; or is not registered under the law of a foreign country and is either wholly owned by, or solely operated by: one or more residents of Australia; or one or more Australian nationals; or one or more residents of Australia and one or more Australian nationals. For the purposes of this definition, Australian national and resident of Australia have the same meanings as in the Shipping Registration Act 1981.

(a) is an Australian ship as defined in the Shipping Registration Act 1981; or

is not registered under the law of a foreign country and is either wholly owned by, or solely operated by:

one or more residents of Australia; or

one or more Australian nationals; or

one or more residents of Australia and one or more Australian nationals.

For the purposes of this definition, Australian national and resident of Australia have the same meanings as in the Shipping Registration Act 1981.

Australian waters means:

in relation to a resources installation—waters above the Australian seabed; and

in relation to a sea installation—waters comprising all of the adjacent areas and the coastal area.

authorised officer means an officer of Customs authorised under subsection (1AA) to exercise the powers or perform the functions of an authorised officer under that provision.

authorising officer has the same meaning as in the Maritime Powers Act 2013.

Authority to deal means:

in relation to goods the subject of an export declaration—an authority of the kind mentioned in paragraph 114C(1)(a); or

in relation to goods the subject of an import declaration—an authority of the kind referred to in subsection 71C(4); or

in relation to goods the subject of a warehouse declaration—an authority of the kind referred to in subsection 71DJ(4); or

in relation to goods that are Subdivision AA goods within the meaning of section 71AAAA or that are specified low value goods within the meaning of section 71AAAD—an authority under section 71.

Beer means any liquor on which, under the name of beer, any duty of Customs imposed by the Parliament is payable.

Blending means a mixing together of 2 or more substances in order to obtain a commercial product.

border controlled drug has the same meaning as in Part 9.1 of the Criminal Code.

border controlled plant has the same meaning as in Part 9.1 of the Criminal Code.

border controlled precursor has the same meaning as in Part 9.1 of the Criminal Code.

Brought into physical contact has the same meaning as in the Sea Installations Act.

by authority means by the authority of the officer of Customs doing duty in the matter in relation to which the expression is used.

cargo report means a report under section 64AB that is made in respect of the cargo to be unloaded from, or kept on board, a ship at a port or an aircraft at an airport.

cargo reporter, in relation to a ship or aircraft and in relation to a particular voyage or flight, means:

the operator or charterer of the ship or aircraft; or

a slot charterer in respect of the ship; or

a freight forwarder in respect of the ship or aircraft;

for the voyage or flight.

Carriage includes vehicles and conveyances of all kinds.

Carry, for the purposes of Division 1B of Part XII, has the meaning given by subsection (19).

Charter of the United Nations means the Charter of the United Nations, done at San Francisco on 26 June 1945 [1945] ATS 1.

child: without limiting who is a child of a person for the purposes of this Act, each of the following is the child of a person:

an adopted child or exnuptial child of the person;

(b) someone who is a child of the person within the meaning of the Family Law Act 1975.

Coastal area means the area comprising the waters of: the territorial sea of Australia; and the sea on the landward side of the territorial sea of Australia and not within the limits of a State or an internal Territory.

the territorial sea of Australia; and

the sea on the landward side of the territorial sea of Australia and not within the limits of a State or an internal Territory.

Collector has the meaning given by subsection 8(1).

commercial document means a document or other record prepared in the ordinary course of business for the purposes of a commercial transaction involving the goods or the carriage of the goods, but does not include a record of any electronic transmission to or from the Department or a Collector: in respect of an import declaration, or warehouse declaration, relating to the goods or the withdrawal of such an import declaration or warehouse declaration; or in respect of an export entry, submanifest, or outward manifest, relating to the goods or in respect of the withdrawal of such an entry, submanifest or manifest.

in respect of an import declaration, or warehouse declaration, relating to the goods or the withdrawal of such an import declaration or warehouse declaration; or

in respect of an export entry, submanifest, or outward manifest, relating to the goods or in respect of the withdrawal of such an entry, submanifest or manifest.

Commissioner of Police means the Commissioner of Police referred to in section 6 of the Australian Federal Police Act 1979, and includes an acting Commissioner of Police.

Commonwealth aircraft means an aircraft that is in the service of the Commonwealth and displaying the prescribed ensign or prescribed insignia.

Commonwealth authority means an authority or body established for a purpose of the Commonwealth by or under a law of the Commonwealth (including an Ordinance of the Australian Capital Territory).

Commonwealth offshore area has the same meaning as in the Offshore Electricity Infrastructure Act 2021.

Commonwealth ship means a ship that is in the service of the Commonwealth and flying the prescribed ensign.

Comptroller-General of Customs means the person who is the Comptroller-General of Customs in accordance with subsection 11(3) or 14(2) of the Australian Border Force Act 2015.

Container means a container within the meaning of the Customs Convention on Containers, 1972 signed in Geneva on 2 December 1972, as affected by any amendment of the Convention that has come into force.

controlled trial means a controlled trial established by rules made under subsection 179L(1).

controlled trial provision means the following: Part IV (importation of goods), other than Division 1 of that Part; Part IVA (depots); Part V (warehouses); Part VI (exportation of goods), other than Division 1 of that Part; Part VIA (electronic communications); Part XI (agents and customs brokers); Part XVA (tariff concession orders); regulations made for the purposes of a provision covered by paragraph (a), (b), (c), (d), (e), (f) or (g).

Part IV (importation of goods), other than Division 1 of that Part;

Part IVA (depots);

Part V (warehouses);

Part VI (exportation of goods), other than Division 1 of that Part;

Part VIA (electronic communications);

Part XI (agents and customs brokers);

Part XVA (tariff concession orders);

regulations made for the purposes of a provision covered by paragraph (a), (b), (c), (d), (e), (f) or (g).

Coral Sea area has the same meaning as in section 7 of the Offshore Petroleum and Greenhouse Gas Storage Act 2006.

Country includes territory or other place, but does not include: an Australian resources installation; or an Australian sea installation; or an Australian offshore electricity installation.

an Australian resources installation; or

an Australian sea installation; or

an Australian offshore electricity installation.

Customs Acts means this Act and any instruments (including rules, regulations or by-laws) made under this Act and any other Act, and any instruments (including rules, regulations or by-laws) made under any other Act, relating to customs in force within the Commonwealth or any part of the Commonwealth.

customs broker means a customs broker within the meaning of Part XI.

Customs-related law has the meaning given by section 4B.

Customs Tariff means an Act imposing duties of customs, and includes such an Act that has not come into operation.

data includes:

information in any form; or

any program (or part of a program).

Days does not include Sundays or holidays.

Defence Minister means the Minister administering section 1 of the Defence Act 1903.

depot operator means a person who holds a depot licence as defined by subsection 77F(1).

Deputy Commissioner of Police means a Deputy Commissioner of Police referred to in section 6 of the Australian Federal Police Act 1979, and includes: an acting Deputy Commissioner of Police; and a member of the Australian Federal Police authorized in writing by the Commissioner of Police to act on behalf of the Australian Federal Police for the purposes of this Act.

an acting Deputy Commissioner of Police; and

a member of the Australian Federal Police authorized in writing by the Commissioner of Police to act on behalf of the Australian Federal Police for the purposes of this Act.

designated place means:

a port, airport or wharf that is appointed, and the limits of which are fixed, under section 15; or

a place to which a ship or aircraft has been brought because of stress of weather or other reasonable cause as mentioned in subsection 58(1), while that ship or aircraft remains at that place; or

a place that is the subject of a permission under subsection 58(2) while the ship or aircraft to which the permission relates remains at that place; or

a boarding station that is appointed under section 15; or

a place from which a ship or aircraft that is the subject of a permission under section 175 is required to depart, between the grant of that permission and the departure of the ship or aircraft; or

a place to which a ship or aircraft that is the subject of a permission under section 175 is required to return, while that ship or aircraft remains at that place; or

a section 234AA place that is not a place, or a part of a place, referred to in paragraph (a), (aa), (b), (c), (d) or (e).

Detention officer means:

for the purposes of Subdivision A of Division 1B of Part XII—an officer of Customs who is a detention officer because of a declaration under subsection 219ZA(1); or

for the purposes of Subdivision B of that Division—an officer of Customs who is a detention officer because of a declaration under subsection 219ZA(2); or

for the purposes of Subdivision C of that Division—an officer of Customs who is a detention officer because of a declaration under subsection 219ZA(3).

Detention place means:

for the purposes of Subdivision B of Division 1B of Part XII—a place that is a detention place because of subsection 219ZB(1); and

for the purposes of Subdivision C of that Division—a place that is a detention place because of subsection 219ZB(2).

Division 1B Judge means:

a Judge of the Federal Court of Australia, of the Supreme Court of the Australian Capital Territory, or of the Federal Circuit and Family Court of Australia (Division 1), in relation to whom a consent under subsection 219RA(1) and a nomination under subsection 219RA(2) are in force; or

a Judge of the Supreme Court of a State to whom an appropriate arrangement under subsection 11(1) applies; or

a Judge of the Supreme Court of the Northern Territory who is not a Judge referred to in paragraph (a) and to whom an appropriate arrangement under subsection 11(2) applies.

Division 1B Magistrate means:

a Magistrate of the Australian Capital Territory; or

a Magistrate of a State (other than New South Wales) to whom an appropriate arrangement under subsection 11(1) applies; or

a Judge of the Local Court of New South Wales to whom an appropriate arrangement under subsection 11(1A) applies; or

a Judge of the Local Court of the Northern Territory to whom an appropriate arrangement under subsection 11(2) applies.

documents include:

any paper or other material on which there is writing; and

any paper or other material on which there are marks, figures, symbols or perforations having a meaning for persons qualified to interpret them; and

any paper or other material on which a photographic image or any other image is recorded; and

any article or material from which sounds, images or writing is capable of being produced with or without the aid of a computer or of some other device.

Drawback includes bounty or allowance.

Dutiable goods includes all goods in respect of which any duty of Customs is payable.

Duty means duty of Customs.

electronic means the transmission of the communication by computer.

eligible business entity has the meaning given by subparagraph 69(1)(d)(ia).

Environment related activity has the same meaning as in the Sea Installations Act.

excisable goods has the same meaning as in the Excise Act 1901.

excise-equivalent goods means goods prescribed by the regulations for the purposes of this definition.

excise-equivalent warehouse licence has the meaning given by subsection 78(1).

export declaration means an export declaration communicated to the Department by document or electronically as mentioned in section 114.

export entry means an entry of goods for export made as mentioned in section 113AA.

export entry advice means an export entry advice given under subsection 114C(1).

External place means:

a Territory other than an internal Territory; or

a foreign country.

External search means a search of the body of, and of anything worn by, the person: to determine whether the person is carrying any prohibited goods; and to recover any such goods; but does not include an internal examination of the person’s body.

to determine whether the person is carrying any prohibited goods; and

to recover any such goods;

but does not include an internal examination of the person’s body.

Finance Minister means the Minister administering the Public Governance, Performance and Accountability Act 2013.

foreign aircraft means an aircraft that is not an Australian aircraft.

foreign ship means a ship that is not an Australian ship.

frisk search means:

a search of a person conducted by quickly running the hands over the person’s outer garments; and

an examination of anything worn or carried by the person that is conveniently and voluntarily removed by the person.

fuel means goods of a kind that fall within a classification in subheading 2707, 2709 or 2710 of Schedule 3 to the Customs Tariff.

gaseous fuel means compressed natural gas, liquefied natural gas or liquefied petroleum gas.

Gazette notice means a notice signed by the Minister and published in the Gazette.

goods means movable personal property of any kind and, without limiting the generality of the expression, includes documents, vessels and aircraft.

Goods under drawback includes all goods in respect of which any claim for drawback has been made.

Greater Sunrise special regime area has the same meaning as in the Seas and Submerged Lands Act 1973.

GST has the meaning given by section 195-1 of the GST Act.

GST Act means the A New Tax System (Goods and Services Tax) Act 1999.

identity card means an identity card issued under section 4C for the purposes of the provision in which the expression is used.

import declaration means an import declaration communicated to the Department by document or electronically as mentioned in section 71A.

import declaration advice means an import declaration advice given under subsection 71C(1).

import declaration processing charge means import declaration processing charge payable as set out in section 71B.

import duty means duty imposed on goods imported into Australia.

import entry means an entry of goods for home consumption made as mentioned in subsection 68(3A) or an entry of goods for warehousing made as mentioned in subsection 68(3B).

import entry advice means an import declaration advice or a warehouse declaration advice.

infringement notice has the meaning given by subsection 243X(1).

In need of protection has the meaning given by subsection (20).

Installation means:

a resources installation; or

a sea installation; or

an offshore electricity installation.

internal medical search means an internal search carried out under section 219Z (internal medical search by medical practitioner).

internal non-medical scan means an internal search carried out under section 219SA (internal non-medical scan using prescribed equipment).

internal search of a person:

means an examination (including an internal examination) of the person’s body to determine whether the person is internally concealing a substance or thing; and

in the case of an internal medical search—includes the recovery of any substance or thing suspected on reasonable grounds to be so concealed.

Justice means any Justice of the Peace having jurisdiction in the place.

Lawyer means a person who has been admitted in a State or Territory to practise as a barrister, as a solicitor or as a barrister and solicitor and whose right so to practise is not suspended or has not been cancelled.

Lighter includes a craft of every description used for the carriage of goods in a port.

like customable goods means goods that are prescribed by the regulations for the purposes of this definition.

low value cargo has the same meaning as in section 63A.

luxury car tax has the meaning given by section 27-1 of the Luxury Car Tax Act.

Luxury Car Tax Act means the A New Tax System (Luxury Car Tax) Act 1999.

maritime officer has the same meaning as in the Maritime Powers Act 2013.

Master means:

in relation to a ship (not being an installation)—the person in charge or command of the ship; and

in relation to an installation—the person in charge of the installation;

but does not include a pilot or Government officer.

Medical practitioner means any person registered or licensed as a medical practitioner under a law of a State or Territory that provides for the registration or licensing of medical practitioners.

Member of the Australian Federal Police includes a special member of the Australian Federal Police.

monitoring powers has the meaning given by section 214AB.

month means one of the 12 months of the calendar year.

Movement application means an application made under section 71E for permission to move goods that are, or will be, subject to customs control.

Narcotic goods means goods that consist of a narcotic substance.

Narcotic-related goods means:

narcotic goods;

moneys within the meaning of section 229A to which that section applies or is believed by the person in possession of the moneys to apply;

goods within the meaning of section 229A to which that section applies or is believed by the person in possession of the goods to apply; or

ships, aircraft, vehicles or animals that are, or are believed by the person in possession of them to be, forfeited goods by reason of having been used in the unlawful importation, exportation or conveyance of prohibited imports, or prohibited exports, that are narcotic goods.

narcotic substance means a border controlled drug or a border controlled plant.

Natural resources means the mineral and other non-living resources of the seabed and its subsoil.

officer means an officer of Customs.

officer of Customs means:

the Secretary of the Department; or

the Australian Border Force Commissioner (including in his or her capacity as the Comptroller-General of Customs); or

an APS employee in the Department; or

a person authorised under subsection (1B) to exercise all the powers and perform all the functions of an officer of Customs; or

a person who from time to time holds, occupies, or performs the duties of an office or position (whether or not in or for the Commonwealth) specified under subsection (1C), even if the office or position does not come into existence until after it is so specified; or

in relation to a provision of a Customs Act:

a person authorised under subsection (1D) to exercise the powers or perform the functions of an officer of Customs for the purposes of that provision; or

a person who from time to time holds, occupies, or performs the duties of an office or position (whether or not in or for the Commonwealth) specified under subsection (1E) in relation to that provision, even if the office or position does not come into existence until after it is so specified.

offshore electricity installation means infrastructure, a structure or an installation that: (a) is offshore renewable energy infrastructure within the meaning of the Offshore Electricity Infrastructure Act 2021; or (b) is offshore electricity transmission infrastructure within the meaning of that Act. operator of a ship or aircraft for a particular voyage or flight means: the shipping line or airline responsible for the operation of the ship or aircraft for the voyage or flight; or if there is no such shipping line or airline, or no such shipping line or airline that is represented by a person in Australia—the master of the ship or the pilot of the aircraft.

(a) is offshore renewable energy infrastructure within the meaning of the Offshore Electricity Infrastructure Act 2021; or

(b) is offshore electricity transmission infrastructure within the meaning of that Act.

operator of a ship or aircraft for a particular voyage or flight means:

the shipping line or airline responsible for the operation of the ship or aircraft for the voyage or flight; or

if there is no such shipping line or airline, or no such shipping line or airline that is represented by a person in Australia—the master of the ship or the pilot of the aircraft.

outturn report means a report under section 64ABAA.

overseas offshore electricity installation means an offshore electricity installation that: is in the Commonwealth offshore area; and has been brought into the Commonwealth offshore area from a place outside the outer limits of the area; but does not include an Australian offshore electricity installation.

is in the Commonwealth offshore area; and

has been brought into the Commonwealth offshore area from a place outside the outer limits of the area;

but does not include an Australian offshore electricity installation.

Overseas resources installation means an off-shore installation that: is in Australian waters; and has been brought into Australian waters from a place outside the outer limits of Australian waters; but does not include an Australian resources installation.

is in Australian waters; and

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

but does not include an Australian resources installation.

Overseas sea installation means a sea installation that: is in an adjacent area or a coastal area; and has been brought into the adjacent area or coastal area, as the case may be, from a place outside the outer limits of Australian waters; but does not include an Australian sea installation.

is in an adjacent area or a coastal area; and

has been brought into the adjacent area or coastal area, as the case may be, from a place outside the outer limits of Australian waters;

but does not include an Australian sea installation.

Owner in respect of goods includes any person (other than an officer of Customs) being or holding himself or herself out to be the owner, importer, exporter, consignee, agent, or person possessed of, or beneficially interested in, or having any control of, or power of disposition over the goods.

owner, in respect of a ship or aircraft, includes a charterer of the ship or aircraft or a slot charterer or freight forwarder responsible for the transportation of goods on the ship or aircraft.

Package includes every means by which goods for carriage may be cased covered enclosed contained or packed.

Pallet means a pallet within the meaning of the European Convention on Customs Treatment of Pallets used in International Transport signed in Geneva on 9 December 1960, as affected by any amendment of the Convention that has come into force.

parent: without limiting who is a parent of a person for the purposes of this Act, someone is the parent of a person if the person is his or her child because of the definition of child in this subsection.

Pilot means the person in charge or command of any aircraft.

Place includes ship or aircraft.

place outside Australia includes:

the waters in the Greater Sunrise special regime area; or

a resources installation in the Greater Sunrise special regime area;

but does not include:

any other area of waters outside Australia; or

any other installation outside Australia; or

a ship outside Australia; or

a reef or an uninhabited island outside Australia.

pleasure craft means a ship that from the time of its arrival at its first port of arrival in Australia from a place outside Australia until the time of its departure from its last port of departure in Australia is: used or intended to be used wholly for recreational activities, sporting activities or both; and not used or intended to be used for any commercial activity; and not offered or intended to be offered for sale or disposal.

used or intended to be used wholly for recreational activities, sporting activities or both; and

not used or intended to be used for any commercial activity; and

not offered or intended to be offered for sale or disposal.

Port means a port appointed under section 15.

port authority means a body administering the business carried on at a port or ports in a State or Territory.

Produce documents means that the person on whom the obligation to produce documents is cast shall to the best of his or her power produce to the Collector all documents relating to the subject matter mentioned.

Prohibited goods means:

goods whose importation or exportation is prohibited by this Act or any other law of the Commonwealth; or

goods whose importation or exportation is subject to restrictions or conditions under this Act or any other law of the Commonwealth; or

restricted goods that have been brought into Australia other than in accordance with a permission under subsection 233BABAE(2); or

goods subject to customs control.

Protected object means an object in respect of which a notice under section 203T is in force.

quarter means a period of 3 months ending on 31 March, 30 June, 30 September or 31 December.

Records offence means:

an offence against subsection 240(1) or (4) of this Act;

an offence against:

(i) Crimes Act 1914; orsection 6 of the

section 237 of this Act;

being an offence that relates to an offence of the kind referred to in paragraph (a) of this definition; or

(ba) an ancillary offence (within the meaning of the Criminal Code) that relates to an offence of the kind referred to in paragraph (a) of this definition; or

(c) an offence against Criminal Code, being an offence that relates to a tax liability.section 134.1, 134.2 or 135.1 of the

Resources installation means:

a resources industry fixed structure within the meaning of subsection (5); or

a resources industry mobile unit within the meaning of subsection (6).

resources installation in the Greater Sunrise special regime area means a resources installation that is attached to the seabed in the Greater Sunrise special regime area.

restricted goods has the meaning given by section 233BABAE.

rules:

in relation to Part XA, means rules made under section 179; and

in relation to Part XB, means rules made under section 179L.

Sea installation has the same meaning as in the Sea Installations Act.

Sea Installations Act means the Sea Installations Act 1987.

section 234AA place means a place that is identified under section 234AA as a place of a kind referred to in that section.

self-assessed clearance declaration means a declaration given to the Department under section 71 in the circumstances mentioned in section 71AAAF.

self-assessed clearance declaration advice means a self-assessed clearance declaration advice given under section 71AAAG.

Ship means any vessel used in navigation, other than air navigation, and includes: an off-shore industry mobile unit; and a barge, lighter or any other floating vessel.

an off-shore industry mobile unit; and

a barge, lighter or any other floating vessel.

small business entity has the meaning given by section 328-110 (other than subsection 328-110(4)) of the Income Tax Assessment Act 1997.

Smuggling means any importation, introduction or exportation or attempted importation, introduction or exportation of goods with intent to defraud the revenue.

special reporter has the same meaning as in section 63A.

suspicious substance means a narcotic substance that would, or would be likely to, assist in the proof of the commission by any person of an offence against Division 307 of the Criminal Code that is punishable by imprisonment for a period of 7 years or more.

taxable dealing has the meaning given by the Wine Tax Act.

taxable importation has the meaning given by the GST Act.

taxable importation of a luxury car has the meaning given by the Luxury Car Tax Act.

taxation officer means a person employed or engaged under the Public Service Act 1999 who is: exercising powers; or performing functions; under, pursuant to or in relation to a taxation law (Taxation Administration Act 1953).as defined in section 2 of the

exercising powers; or

performing functions;

under, pursuant to or in relation to a taxation law (Taxation Administration Act 1953).as defined in section 2 of the

territorial sea means the territorial sea area whose outer limits are from time to time specified in a Proclamation made by the Governor-General for the purposes of section 7 of the Seas and Submerged Lands Act 1973.

terrorist act has the same meaning as in the Crimes Act 1914.

The United Kingdom includes the Channel Islands and the Isle of Man.

This Act includes all regulations made thereunder.

Timor Sea Maritime Boundaries Treaty means the Treaty between Australia and the Democratic Republic of Timor-Leste Establishing their Maritime Boundaries in the Timor Sea done at New York on 6 March 2018, as in force from time to time.

Timor Sea petroleum activities purpose means the purpose of the goods being: taken to a resources installation that is attached to the seabed: in the Greater Sunrise special regime area; or (ii) in the Greater Sunrise pipeline international offshore area within the meaning of the Offshore Petroleum and Greenhouse Gas Storage Act 2006; or above the Bayu-Undan Gas Field within the meaning of the Timor Sea Maritime Boundaries Treaty; or (iv) in the Bayu-Undan pipeline international offshore area within the meaning of the Offshore Petroleum and Greenhouse Gas Storage Act 2006; or above the Kitan Oil Field within the meaning of the Timor Sea Maritime Boundaries Treaty; and used at the resources installation for a purpose related to Petroleum Activities within the meaning of the Timor Sea Maritime Boundaries Treaty.

taken to a resources installation that is attached to the seabed:

in the Greater Sunrise special regime area; or

(ii) in the Greater Sunrise pipeline international offshore area within the meaning of the Offshore Petroleum and Greenhouse Gas Storage Act 2006; or

above the Bayu-Undan Gas Field within the meaning of the Timor Sea Maritime Boundaries Treaty; or

(iv) in the Bayu-Undan pipeline international offshore area within the meaning of the Offshore Petroleum and Greenhouse Gas Storage Act 2006; or

above the Kitan Oil Field within the meaning of the Timor Sea Maritime Boundaries Treaty; and

used at the resources installation for a purpose related to Petroleum Activities within the meaning of the Timor Sea Maritime Boundaries Treaty.

tobacco products means goods classified to heading 2401, 2402 or 2403 or subheading 2404.11.00 of Schedule 3 to the Customs Tariff Act 1995 (except goods classified to subheading 2402.90.00 or 2403.99.10 of that Schedule).

transport security identification card means:

(a) an aviation security identification card issued under the Aviation Transport Security Regulations 2005; and

(b) a maritime security identification card issued under the Maritime Transport and Offshore Facilities Security Regulations 2003.

trusted trader agreement means an agreement entered into under section 176A between the Comptroller-General of Customs and an entity, and includes such an agreement as varied and in force from time to time.

UNCLOS means the United Nations Convention on the Law of the Sea.

unmanufactured raw products means natural or primary products that have not been subjected to an industrial process, other than an ordinary process of primary production, and, without limiting the generality of the foregoing, includes: animals; bones, hides, skins and other parts of animals obtained by killing, including such hides and skins that have been sun-dried; greasy wool; plants and parts of plants, including raw cotton, bark, fruit, nuts, grain, seeds in their natural state and unwrought logs; minerals in their natural state and ores; and crude petroleum.

animals;

bones, hides, skins and other parts of animals obtained by killing, including such hides and skins that have been sun-dried;

greasy wool;

plants and parts of plants, including raw cotton, bark, fruit, nuts, grain, seeds in their natural state and unwrought logs;

minerals in their natural state and ores; and

crude petroleum.

unmarked plastic explosive has the same meaning as in Subdivision B of Division 72 of the Criminal Code.

UN-sanctioned goods means goods that are prescribed as UN-sanctioned goods under subsection 233BABAA(1).

Visual examination application means an application made under section 71D or 71DK for permission to examine goods.

warehouse means a place at which a person or partnership is authorised by a warehouse licence under section 79 to warehouse goods.

warehouse declaration means a warehouse declaration communicated to the Department by document or electronically under section 71DH.

warehouse declaration advice means a warehouse declaration advice given under section 71DJ.

warehouse declaration processing charge means a warehouse declaration processing charge payable as set out in section 71DI.

Warehoused goods means:

goods received into a warehouse in pursuance of an entry for warehousing or permission granted under section 71E; or

goods blended or packaged in a warehouse in compliance with this Act.

warehoused goods declaration fee means a fee payable under section 71BA for the processing of an import declaration in respect of warehoused goods.

Wharf means a wharf appointed under section 15.

Wharf owner includes any owner or occupier of any wharf.

wine tax has the meaning given by section 33-1 of the Wine Tax Act.

Wine Tax Act means the A New Tax System (Wine Equalisation Tax) Act 1999.

(1AA) The Comptroller-General of Customs may, by writing, authorise an officer of Customs to exercise the powers or perform the functions of an authorised officer under a specified provision of this Act.

the Comptroller-General of Customs gives an authorisation under subsection (1AA); and

the authorisation is for officers of Customs from time to time holding, occupying or performing the duties of specified offices or positions to exercise the powers or perform the functions of an authorised officer under specified provisions of this Act;

then the authorisation extends to such an office or position that comes into existence after the authorisation is given.

in whose third column a rate of duty or the quota sign within the meaning of that Act is set out; and

under which the goods are classified for the purposes of that Act.

(a) a heading in Schedule 3 to the Customs Tariff Act 1995 may be referred to by the word “heading” followed by the digits with which the heading begins;

a subheading of a heading in that Schedule may be referred to by the word “subheading” followed by the digits with which the subheading begins;

an item in Schedule 4 to that Act may be referred to by the word “item” followed by the number, or the number and letter, with which the item begins;

imported into Australia in breach of a prohibition under section 50; or

exported from Australia in breach of a prohibition under section 112;

the goods are imported or exported, as the case may be, in contravention of this Act.

is not able to move or be moved as an entity from one place to another; and

is used or is to be used off-shore in, or in any operations or activities associated with, or incidental to, exploring or exploiting natural resources.

a vessel that is used or is to be used wholly or principally in:

exploring or exploiting natural resources by drilling the seabed or its subsoil with equipment on or forming part of the vessel or by obtaining substantial quantities of material from the seabed or its subsoil with equipment of that kind; or

operations or activities associated with, or incidental to, activities of the kind referred to in subparagraph (i); or

a structure (not being a vessel) that:

is able to float or be floated;

is able to move or be moved as an entity from one place to another; and

is used or is to be used off-shore wholly or principally in:

(A) exploring or exploiting natural resources by drilling the seabed or its subsoil with equipment on or forming part of the structure or by obtaining substantial quantities of material from the seabed or its subsoil with equipment of that kind; or

(B) operations or activities associated with, or incidental to, activities of the kind referred to in sub-subparagraph (A).

transporting persons or goods to or from a resources installation; or

manoeuvring a resources installation, or in operations relating to the attachment of a resources installation to the Australian seabed.

the installation:

is in physical contact with, or is brought into physical contact with, a part of the Australian seabed; and

is used or is to be used, at that part of the Australian seabed, wholly or principally in or in any operations or activities associated with, or incidental to, exploring or exploiting natural resources; or

the installation:

is in physical contact with, or is brought into physical contact with, another resources installation that is taken to be attached to the Australian seabed by virtue of the operation of paragraph (a); and

is used or is to be used, at the place where it is brought into physical contact with the other installation, wholly or principally in or in any operations or activities associated with, or incidental to, exploring or exploiting natural resources.

in the Greater Sunrise special regime area; or

(b) in the Greater Sunrise pipeline international offshore area within the meaning of the Offshore Petroleum and Greenhouse Gas Storage Act 2006; or

above the Bayu-Undan Gas Field within the meaning of the Timor Sea Maritime Boundaries Treaty; or

(d) in the Bayu-Undan pipeline international offshore area within the meaning of the Offshore Petroleum and Greenhouse Gas Storage Act 2006; or

above the Kitan Oil Field within the meaning of the Timor Sea Maritime Boundaries Treaty;

subsection (9) has effect as if a reference in that subsection to the Australian seabed were a reference to the relevant seabed.

the installation is in, or is brought into, physical contact with a part of the seabed in the adjacent area; or

the installation is in, or is brought into, physical contact with another sea installation that is to be taken to be installed in the adjacent area because of paragraph (a).

is in that adjacent area at that time; and

has been in a particular locality:

that is circular and has a radius of 20 nautical miles; and

the whole or part of which is in that adjacent area;

for:

a continuous period, of at least 30 days, that immediately precedes that time; or

one or more periods, during the 60 days that immediately precede that time, that in sum amount to at least 40 days.

is brought into physical contact with a part of the seabed in an adjacent area; or

is in, or is brought into, physical contact with another sea installation that is to be taken to be installed in an adjacent area;

for less than:

in the case of a ship, or an aircraft, registered under the law of a foreign country—30 days; or

in any other case—5 days;

it shall not be taken to be installed in that adjacent area under subsection (11).

the installation is in, or is brought into, physical contact with a part of the seabed in the coastal area; or

the installation is in, or is brought into, physical contact with another sea installation that is to be taken to be installed in the coastal area because of paragraph (a).

is in that coastal area at that time; and

has been in a particular locality:

that is circular and has a radius of 20 nautical miles; and

the whole or part of which is in that coastal area;

for:

a continuous period, of at least 30 days, that immediately precedes that time; or

one or more periods, during the 60 days that immediately precede that time, that in sum amount to at least 40 days.

is brought into physical contact with a part of the seabed in a coastal area; or

is in, or is brought into, physical contact with another sea installation that is to be taken to be installed in a coastal area;

for less than:

in the case of a ship, or an aircraft, registered under the law of a foreign country—30 days; or

in any other case—5 days;

it shall not be taken to be installed in that adjacent area under subsection (15).

rests on the seabed in the Commonwealth offshore area; or

is fixed or connected to the seabed in the Commonwealth offshore area (whether or not the installation is floating); or

is attached or tethered to any other offshore electricity installation (including any other offshore electricity installation covered by this paragraph);

but does not include a vessel that is temporarily moored or anchored to the seabed in the Commonwealth offshore area.

under 18 years of age; or

in a mental or physical condition (whether temporary or permanent) that makes the person incapable of managing his or her affairs.

would, apart from this section, have an invalid application; but

also has at least one valid application;

it is the Parliament’s intention that the provision is not to have the invalid application, but is to have every valid application.

apart from this section, it is clear, taking into account the provision’s context and the purpose or object underlying the Act, that the provision was intended to have that valid application only if every invalid application, or a particular invalid application, of the provision had also been within the Commonwealth’s legislative power; or

the provision’s operation in relation to that valid application would be different in a substantial respect from what would have been its operation in relation to that valid application if every invalid application of the provision had been within the Commonwealth’s legislative power.

one or more particular persons, things, matters, places, circumstances or cases; or

one or more classes (however defined or determined) of persons, things, matters, places, circumstances or cases.

invalid application, in relation to a provision, means an application because of which the provision exceeds the Commonwealth’s legislative power.

valid application, in relation to a provision, means an application that, if it were the provision’s only application, would be within the Commonwealth’s legislative power.

this Act would result in an acquisition of property; and

any provision of this Act would not be valid, apart from this section, because a particular person has not been compensated;

the Commonwealth must pay that person:

a reasonable amount of compensation agreed on between the person and the Commonwealth; or

failing agreement—a reasonable amount of compensation determined by a court of competent jurisdiction.

a form or statement approved as mentioned in this section;

an instrument approving a form or statement as mentioned in this section.

must be in a form approved by the Comptroller-General of Customs; and

must contain a recent photograph of the authorised officer, monitoring officer or verification officer.

(a) Parts 2.1, 2.2 and 2.3 of the Criminal Code apply; and

(b) Parts 2.4, 2.5 and 2.6 of the Criminal Code do not apply; and

(c) a reference to criminal responsibility in Chapter 2 of the Criminal Code is taken to be a reference to responsibility.

revoke the permission;

revoke or vary a condition to which the permission is subject; or

impose new conditions to which the permission is to be subject.

(a) conditions relating to biosecurity risks (within the meaning of the Biosecurity Act 2015); and

(b) conditions requiring the master of an installation to bring the installation to a place specified by the Comptroller-General of Customs for examination for purposes relating to biosecurity risks (within the meaning of the Biosecurity Act 2015) before the installation is attached to the Australian seabed.

revoke the permission;

revoke or vary a condition to which the permission is subject; or

impose new conditions to which the permission is to be subject.

(a) conditions relating to biosecurity risks (within the meaning of the Biosecurity Act 2015); and

(b) conditions requiring the owner of the installation, to bring the installation to a place specified by the Comptroller-General of Customs for examination for purposes relating to biosecurity risks (within the meaning of the Biosecurity Act 2015) before the installation is installed in an adjacent area or a coastal area.

the person causes an overseas offshore electricity installation to be installed; and

the installation is installed in the Commonwealth offshore area.

the person has permission in force under subsection (4); and

the permission is subject to one or more conditions (including a condition imposed or varied under subsection (6)); and

the person fails to comply with any of those conditions.

revoke the permission; or

revoke or vary a condition to which the permission is subject; or

impose new conditions to which the permission is to be subject.

(a) conditions relating to biosecurity risks (within the meaning of the Biosecurity Act 2015); and

(b) conditions requiring the owner of the installation, to bring the installation to a place specified by the Comptroller-General of Customs for examination for purposes relating to biosecurity risks (within the meaning of the Biosecurity Act 2015) before the installation is installed in the Commonwealth offshore area.

a resources installation that becomes attached to, or that is, at the commencement of this subsection, attached to, the Australian seabed; or

a sea installation that becomes installed in, or that is, at the commencement of this subsection, installed in, an adjacent area or a coastal area; or

an offshore electricity installation that becomes installed in, or that is, at the commencement of this paragraph, installed in, the Commonwealth offshore area;

shall, subject to subsections (2), (3) and (4), be deemed to be part of Australia.

the installation is detached from the Australian seabed, or from another 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

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).

the installation is detached from its location for the purpose of being taken to a place that is not in an adjacent area or in a coastal area; or

after having been detached from its location otherwise than for the purpose referred to in paragraph (a), the installation is moved for the purpose of being taken to a place that is not in an adjacent area or in a coastal area.

the installation is uninstalled from its location for the purpose of being taken to a place outside the outer limits of the Commonwealth offshore area; or

after having been uninstalled from its location 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 the Commonwealth offshore area.

the Comptroller-General of Customs; or

any officer doing duty in the matter in relation to which the expression is used.

(a) in the case of a State other than the State of Queensland—that part of Australian waters that is within the area described in Schedule 1 to the Offshore Petroleum and Greenhouse Gas Storage Act 2006 that refers to that State; and

in the case of the State of Queensland—that part of Australian waters that is within:

the area described in that Schedule to that Act that refers to the State of Queensland; or

the Coral Sea area.

(a) the area described in Schedule 1 to the Offshore Petroleum and Greenhouse Gas Storage Act 2006 that refers to the Northern Territory; or

the area described in that Schedule to that Act that refers to the Territory of Ashmore and Cartier Islands.

for the performance by all or any of the persons who from time to time hold office as Judges of the Supreme Court of that State of the functions of a Judge under Subdivision C of Division 1B of Part XII; and

for the performance by all or any of the persons who from time to time hold office as Judges of the Supreme Court of that State of the functions of a judicial officer under Subdivision DA of Division 1 of Part XII, and under other provisions in so far as they relate to that Subdivision; and

for the performance by all or any of the persons who from time to time hold office as Magistrates in that State of the functions of a Magistrate under Subdivision C of Division 1B of Part XII; and

for the performance by all or any of the persons who are medical practitioners employed by that State of the functions of a medical practitioner under Division 1B of Part XII.

for the performance by all or any of the persons who from time to time hold office as Judges of the Supreme Court of that Territory (and are not also Judges of the Federal Court of Australia or of the Supreme Court of the Australian Capital Territory) of the functions of a Judge under Subdivision C of Division 1B of Part XII; and

for the performance by all or any of the persons who from time to time hold office as Judges of the Supreme Court of that Territory (and are not also Judges of the Federal Court of Australia or of the Supreme Court of the Australian Capital Territory) of the functions of a judicial officer under Subdivision DA of Division 1 of Part XII, and under other provisions in so far as they relate to that Subdivision; and

for the performance by all or any of the persons who from time to time hold office as Judges of the Local Court of that Territory of the functions of a Magistrate under Subdivision C of Division 1B of Part XII; and

for the performance by all or any of the persons who are medical practitioners employed by that Territory of the functions of a medical practitioner under Division 1B of Part XII.

the Coat of Arms of the Commonwealth, that is to say, the armorial ensigns and supporters granted to the Commonwealth by Royal Warrant dated 19 September 1912; and

the words “Australia—Comptroller-General of Customs”.

appoint ports and fix the limits of those ports; and

appoint airports and fix the limits of those airports.

(a) whether the port or any part of the port is a security regulated port (within the meaning of the Maritime Transport and Offshore Facilities Security Act 2003); and

(b) if so—whether the person designated under Maritime Transport and Offshore Facilities Security Act 2003 as the port operator has a maritime security plan (within the meaning of that Act).section 14 of the

appoint wharves and fix the limits of those wharves; and

appoint boarding stations for the boarding of ships and aircraft by officers.

have appropriate identification; and

understand their obligation to carry their identification in a waterfront area and to produce it to officers of Customs when requested to do so.

a person refuses or fails to produce appropriate identification to an officer of Customs on request; and

the officer has no reason to believe that the person is a member of an international ship’s crew;

the officer may:

if the person can otherwise establish his or her identity to the satisfaction of the officer and explain his or her presence in the waterfront area—issue the person with a temporary identification; or

if the person is unable to establish his or her identity or to explain his or her presence in the waterfront area—request the person to leave the waterfront area forthwith.

if a person is a member of the crew of an international ship:

current passport; or

a document issued by the shipping company having control of the ship concerned setting out the full name and nationality of the person and the passport number or other official identification number of the person; or

a document issued by, or by an instrumentality of, the Commonwealth, a State or a Territory providing photographic identification of the person and setting out the person’s full name, address, and date of birth; and

if the person is not a member of the crew of such a ship—either:

a document issued by the employer of the person providing photographic identification of the employee; or

a document issued by, or by an instrumentality of, the Commonwealth, a State or a Territory providing photographic identification of the person and setting out the person’s full name, address, and date of birth.

international ship means a ship that is currently engaged in making international voyages.

waterfront area means an area:

that is:

a port or wharf that is appointed, and the limits of which are fixed, under section 15; or

a boarding station that is appointed under section 15; and

that is signposted so as to give persons present in the area a clear indication:

that it is an area under customs control; and

that they must not enter, or remain in, the area unless they carry appropriate identification; and

that they may be required to produce appropriate identification and, if they fail to do so, that they may be requested to leave the area.

$40 per hour or part hour during which the officer performs that function and engages in any related travel, or such other rate as is prescribed; and

any prescribed travel expense (at the rate prescribed) associated with the officer performing that function at that place.

at a place that is not a place at which such a function is normally performed; and

during the hours prescribed for that function;

the person must pay to the Commonwealth a location fee.

$37 per hour or part hour during which the officer performs that function and engages in any related travel, or such other rate as is prescribed; and

any prescribed travel expense (at the rate prescribed) associated with the officer performing that function at that place.

as to goods to which section 68 applies that are unshipped or that are a ship or aircraft not carried on board a ship or aircraft—from the time of their importation:

if the goods are not examinable food that has been entered for home consumption or warehousing and are not excise-equivalent goods—until either they are delivered into home consumption in accordance with an authority to deal or in accordance with a permission under section 69, 70 or 162A or they are exported to a place outside Australia, whichever happens first; and

if the goods are examinable food that has been entered for home consumption—until a food control certificate is delivered to the person who has possession of the food; and

if the goods are examinable food that has been entered for warehousing and are not excise-equivalent goods—until there is delivered to the person who has possession of the food an imported food inspection advice requiring its treatment, destruction or exportation or, if no such advice is delivered, until the goods are entered for home consumption or the food is exported to a place outside Australia, whichever happens first; and

(v) if the goods (the dual goods) are examinable food that has been entered for warehousing and are excise-equivalent goods—until whichever of the events mentioned in subsection (1A) happens first; and

if the goods are excise-equivalent goods and are not examinable food—until whichever of the events mentioned in subsection (1B) happens first;

as to goods to which section 68 applies that are not goods to which paragraph (a) of this subsection applies—from the time of their importation until they are exported to a place outside Australia;

as to goods referred to in paragraph 68(1)(e), (f) or (i)—from the time of their importation:

if they are unshipped—until they are delivered into home consumption in accordance with an authority under section 71; or

if they are not unshipped—until they are exported to a place outside Australia;

as to goods referred to in paragraph 68(1)(g) or (h)—from the time of their importation:

if they are unshipped—until they are delivered into home consumption; or

if they are not unshipped—until they are exported to a place outside Australia;

as to goods referred to in paragraph 68(1)(d)—from the time of their importation until they are delivered into home consumption in accordance with an authority under section 71 or they are exported to a place outside Australia, whichever happens first;

as to goods referred to in paragraph 68(1)(j)—from the time of their importation until they are exported to a place outside Australia;

as to all goods in respect of which a claim for drawback has been made before exportation of the goods to a place outside Australia—from the time the claim is made until the goods are exported, the claim is withdrawn or the claim is disallowed, whichever happens first;

as to all goods subject to any export duty—from the time when the same are brought to any port or place for exportation until the payment of the duty;

(d) as to all goods for export (including goods delivered for export under Excise Act 1901)—from the time the goods are made or prepared in, or are brought into, any prescribed place for export, until their exportation to a place outside Australia, or, in the case of goods delivered for export under section 61AA of the Excise Act 1901, their exportation to such a place or their return, in accordance with subsection 114D(2) of this Act, to the Commissioner of Taxation’s control under section 61 of the Excise Act 1901;section 61AA of the

as to goods made or prepared in, or brought into, a prescribed place for export that are no longer for export—from the time the goods are made or prepared in, or brought into, the prescribed place until the goods are moved from the place in accordance with a permission given under section 119AC.

the dual goods are destroyed in accordance with an imported food inspection advice delivered to the person who has possession of the goods;

excisable goods are manufactured and the dual goods are used in that manufacture;

the dual goods are delivered into home consumption in accordance with an authority to deal or in accordance with a permission under section 69, 70 or 162A;

the dual goods are exported to a place outside Australia.

excisable goods are manufactured and the excise-equivalent goods are used in that manufacture;

the excise-equivalent goods are delivered into home consumption in accordance with an authority to deal or in accordance with a permission under section 69, 70 or 162A;

the excise-equivalent goods are exported to a place outside Australia.

any Protected Zone ship that arrives at an Australian place on a voyage from a Papua New Guinea place or that leaves an Australian place on a voyage to a Papua New Guinea place, being a ship:

on board which there is at least one traditional inhabitant who is undertaking that voyage in connection with the performance of traditional activities in the Protected Zone or in an area in the vicinity of the Protected Zone; and

no person on board which is a person other than:

(A) a person referred to in subparagraph (i); or

(B) an employee of the Commonwealth, of Queensland or of Papua New Guinea or of an authority of the Commonwealth, of Queensland or of Papua New Guinea who is undertaking that voyage in connection with the performance of his or her duties;

the entry into Australia, or the departure from Australia, of persons on board a ship of the kind referred to in paragraph (a); or

the importation into Australia, or the exportation from Australia, of goods on board a ship of the kind referred to in paragraph (a), being goods that:

are owned by, or are under the control of, a traditional inhabitant who is on board that ship and have been used, are being used or are intended to be used by him or her in connection with the performance of traditional activities in the Protected Zone or in an area in the vicinity of the Protected Zone; or

are the personal belongings of a person referred to in subparagraph (a)(ii); or

are stores for the use of the passengers or crew of that ship or for the service of that ship.

the master of a ship (not being a ship to which an exemption under subsection (3) applies) or the pilot of an aircraft proposes to take that ship or aircraft, as the case may be, on a voyage or flight, as the case may be, from an Australian place to a Papua New Guinea place or from a Papua New Guinea place to an Australian place; and

that voyage or flight, as the case may be:

will be undertaken by at least one person who is a traditional inhabitant for purposes connected with the performance of traditional activities in the Protected Zone or in an area in the vicinity of the Protected Zone; and

will not be undertaken by a person other than:

(A) a person referred to in subparagraph (i);

(B) an employee of the Commonwealth, of Queensland or of Papua New Guinea or of an authority of the Commonwealth, of Queensland or of Papua New Guinea who will be undertaking that voyage or flight in connection with the performance of his or her duties; or

(C) the master of the ship or a member of the crew of the ship or the pilot of the aircraft or a member of the crew of the aircraft, as the case may be;

the master of the ship or the pilot of the aircraft, as the case may be, may, by notice in writing given to the Comptroller-General of Customs setting out such information as is prescribed, request the Comptroller-General of Customs to grant an exemption under subsection (5) in relation to the voyage or flight, as the case may be.

the entry into Australia, or the departure from Australia, of that ship or aircraft, as the case may be, in the course of that voyage or flight, as the case may be; and

the entry into Australia, or the departure from Australia, of any person on board that ship or aircraft, as the case may be, in the course of that voyage or flight, as the case may be; and

the importation into Australia, or the exportation from Australia, of goods, or goods included in a class of goods specified in the notice, on board that ship during that voyage or on board that aircraft during that flight, as the case may be, being goods that:

are owned by, or are under the control of, a traditional inhabitant who is on board that ship or aircraft, as the case may be, and have been used, are being used or are intended to be used by him or her in connection with the performance of traditional activities in the Protected Zone or in an area in the vicinity of the Protected Zone; or

are the personal belongings of a person who is on board that ship or aircraft, as the case may be, in the course of that voyage or flight, as the case may be; or

are stores for the use of the passengers or crew of that ship or aircraft, as the case may be, or for the service of that ship or aircraft, as the case may be.

under subsection (3) or (5), the arrival at a place in Australia of a ship, an aircraft or a person, or the importation into Australia of goods, is exempt from any provisions of the Customs Acts; and

that ship, aircraft or person arrives at, or those goods are taken to, a place in Australia that is not in the Protected Zone or in an area in the vicinity of the Protected Zone;

the Customs Acts (including the provisions referred to in paragraph (a)) apply in relation to the arrival of that ship, aircraft or person at, or the taking of those goods to, the place referred to in paragraph (b) as if that ship, aircraft or person had arrived at the place, or those goods had been taken to that place, as the case may be, from a place outside Australia.

a person intentionally moves, alters or interferes with goods that are subject to customs control; and

the movement, alteration or interference is not authorised by or under this Act;

the person commits an offence punishable, on conviction, by a penalty not exceeding 500 penalty units.

a person moves, alters or interferes with goods that are subject to customs control; and

the movement, alteration or interference is not authorised by or under this Act;

the person commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

an employee of a person moves, alters or interferes with goods that are subject to customs control; and

in moving, altering or interfering with the goods the employee is acting on behalf of the person; and

the movement, alteration or interference is not authorised by or under this Act;

the person commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

a person intentionally directs or permits another person to move, alter or interfere with goods that are subject to customs control; and

the movement, alteration or interference is not authorised by or under this Act;

the person commits an offence punishable, on conviction, by a penalty not exceeding 500 penalty units.

a person directs or permits another person to move, alter or interfere with goods that are subject to customs control; and

the movement, alteration or interference is not authorised by or under this Act;

the person commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

suspend or revoke the permission;

revoke or vary a condition to which the permission is subject; or

impose new conditions to which the permission is to be subject.

suspend or revoke the permission;

revoke or vary a condition to which the permission is subject; or

impose new conditions to which the permission is to be subject.

the persons uses an Australian offshore electricity installation; and

the Australian offshore electricity installation is subject to customs control.

the person has permission in force under subsection (4); and

the permission is subject to one or more conditions (including a condition imposed or varied under subsection (6)); and

the person fails to comply with any of those conditions.

suspend or revoke the permission; or

revoke or vary a condition to which the permission is subject; or

impose new conditions to which the permission is to be subject.

the person intentionally obstructs or interferes with the operation of a thing; and

the thing belongs to the Commonwealth; and

the thing is located in a Customs place.

fails to keep those goods safely; or

when so requested by a Collector, does not account for those goods to the satisfaction of a Collector in accordance with section 37;

that person shall, on demand in writing made by a Collector, pay to the Commonwealth an amount equal to the amount of the duty of Customs which would have been payable on those goods if they had been entered for home consumption on the day on which the demand was made.

dutiable goods subject to customs control are, in accordance with authority to deal or by authority of a permission given under section 71E, taken from a place for removal to another place;

the goods are not, or part of the goods is not, delivered to that other place; and

when so requested by a Collector, the person who made the entry or to whom the permission was given, as the case may be, does not account for the goods, or for that part of the goods, as the case may be, to the satisfaction of a Collector in accordance with section 37;

the person shall, on demand in writing made by a Collector, pay to the Commonwealth an amount equal to the amount of the duty of Customs which would have been payable on the goods, or on that part of the goods, as the case may be, if they had been entered for home consumption on the day on which the demand was made.

dutiable goods subject to customs control are, by authority of a permission given under section 71E, removed to a place other than a warehouse; and

the person to whom the permission was given fails to keep those goods safely or, when so requested by a Collector, does not account for the goods to the satisfaction of a Collector in accordance with section 37;

the person shall, on demand in writing made by a Collector, pay to the Commonwealth an amount equal to the amount of the duty of Customs which would have been payable on those goods if they had been entered for home consumption on the day on which the demand was made.

any other provision of this Act; or

a security given under this Act.

goods are subject to customs control; and

the person has, or has been entrusted with, the possession, custody or control of the goods; and

the person fails to keep the goods safely.

goods are subject to customs control; and

the person has, or has been entrusted with, the possession, custody or control of the goods; and

the person fails to keep the goods safely.

goods are subject to customs control; and

the person has, or has been entrusted with, the possession, custody or control of the goods; and

the person, when so requested by a Collector, does not account for the goods to the satisfaction of a Collector in accordance with section 37.

goods are subject to customs control; and

the person has an authority to deal with the goods, or is given a permission under section 71E in relation to the goods; and

the goods are taken, in accordance with the authority to deal or by authority of the permission under section 71E, from a place for removal to another place; and

the goods are not, or part of the goods is not, delivered to that other place; and

the person, when so requested by a Collector, does not account for the goods or for that part of the goods (as the case may be) to the satisfaction of a Collector in accordance with section 37.

goods are subject to customs control; and

the person has, or has been entrusted with, the possession, custody or control of the goods; and

the person, when so requested by a Collector, does not account for the goods to the satisfaction of a Collector in accordance with section 37.

goods are subject to customs control; and

the person has an authority to deal with the goods, or is given a permission under section 71E in relation to the goods; and

the goods are taken, in accordance with the authority to deal or by authority of the permission under section 71E, from a place for removal to another place; and

the goods are not, or part of the goods is not, delivered to that other place; and

the person, when so requested by a Collector, does not account for the goods or for that part of the goods (as the case may be) to the satisfaction of a Collector in accordance with section 37.

any other provision of this Act; or

a security given under this Act.

on an application under the Commissioner (within the meaning of Part XVB) has made a preliminary affirmative determination, within the meaning of Part XVB, in respect of those goods; orsection 269TB of this Act in respect of the goods to which the application relates before the time at which

on like goods imported into Australia before that time.

an undertaking is given and accepted under subsection 269TG(4) or 269TJ(3) in respect of goods; and

the undertaking is subsequently breached;

the Commonwealth may require and take securities in respect of any interim duty that may be payable under the Customs Tariff (Anti-Dumping) Act 1975 on the goods or on like goods imported into Australia.

(a) in relation to a security in respect of any interim duty that may be payable on goods under Customs Tariff (Anti-Dumping) Act 1975—a period described in subsection (3A) of this section; orsection 8 or 9 of the

in any other case—a period of 4 months.

unless paragraph (b) of this subsection applies:

a period of 4 months; or

if an exporter of goods of the kind referred to in paragraph (3)(a) requests a longer period—a period (not exceeding 6 months) that the Commissioner (within the meaning of Part XVB) determines to be appropriate; or

if the security was taken in connection with an investigation under Part XVB and the non-injurious price of goods the subject of the investigation as ascertained, or last ascertained, for the purposes of the investigation is less than the normal value of such goods as so ascertained, or last so ascertained:

a period of 6 months; or

if an exporter of goods of the kind referred to in paragraph (3)(a) requests a longer period—a period (not exceeding 9 months) that the Commissioner (within the meaning of Part XVB) determines to be appropriate.

(a) a notice is published under Customs Tariff (Anti-Dumping) Act 1975 to apply to goods of a particular kind that may be imported into Australia;Part XVB of this Act declaring section 8, 9, 10 or 11 of the

goods of that kind are imported while that notice is in force; and

security is taken after the importation of those goods in relation to the interim duty that may be payable in respect of them;

subsection (2) does not apply in relation to that security.

an extension of time or other concession; or

the Commonwealth having consented to, or acquiesced in, a previous non-compliance with the condition; or

the Collector having failed to bring suit against the subscribers upon the occurrence of a previous non-compliance with the condition.