Australian Government

Federal Register of Legislation

Customs Regulation 2015

In force

Administered by

Department of Home Affairs

This item is authorised by the following title:

Customs Act 1901

Latest version

F2025C00232 (C34)

05 March 2025

Table of contents

Part 1—Preliminary
- Division 1—Preliminary
- 1 Name
- 3 Authority
- Division 2—Definitions
- 4 Definitions
- 5 References to tariff heading or tariff sub heading
- Division 3—Provisions relating to definitions in the Act
- 6 Airport shop goods
- 7 Ensign and insignia for Commonwealth aircraft
- 8 Ensign for Commonwealth ship
- 9 Excise equivalent goods
- 10 Like customable goods
Part 2—Administration
- 11 Flag
- 12 Days and hours for performing functions
- 13 Rates of fees and travel expenses
Part 3—Customs control examination and securities generally
- 14 Prescribed places for making, preparing or receiving goods for export
Part 4—The importation of goods
- Division 1—General reporting requirements
- Division 2—Registration of special reporters
- 24 Further conditions attaching to registration as special reporter
- Division 3—Entry, unshipment, landing, and examination of goods
- Subdivision A—Exempt goods and value of goods
  - 25 Goods exempt from import entry
  - 26 Value of goods consigned otherwise than by post
- Subdivision B—Subdivision AA goods
- Subdivision C—Specified low value goods
  - 29 Goods excluded from being specified low value goods
  - 30 Information to be included in authority to deal with specified low value goods
- Subdivision D—Other matters relating to entry and authority to deal
  - 31 Information to be included in authority to deal with goods
  - 32 Failure to make entries—prescribed periods
Part 5—Depot licences
- 33 Travelling expenses and circumstances for paying travelling expenses
- 34 Transfer of depot licence
Part 6—Warehouses
- Division 1—Warehouse licences
  - 35 Payment of warehouse licence charge in respect of the grant of a warehouse licence
  - 37 Refund of warehouse licence charge
- Division 2—Permission for outwards duty free shops
- Division 3—Conditions for outwards duty free shops
- Division 4—Additional conditions for off airport duty free shops
- Division 5—Additional conditions for on airport duty free shops
  - 56 Preliminary
  - 57 Invoice for goods
- Division 6—Other matters relating to outwards duty free shops
  - 58 Proof of export of goods—off airport duty free shops
  - 59 Sealed bag arrangements for LAG products—off airport duty free shops
- Division 7—Inwards duty free shops
  - Subdivision A—Permission for inwards duty free shops
  - Subdivision B—Conditions for inwards duty free shops
- Division 8—Other matters relating to warehouses
Part 7—Cargo terminals
- 72 Particulars about persons who enter a cargo terminal
Part 8—Special provisions relating to beverages
- 73 Customable beverages
Part 9—Information about persons departing Australia
- 74 Kinds of ship
Part 10—The exportation of goods
- Division 1—Export of goods for a military end use
- Division 2—Entry and clearance of goods for export
Part 11—Ships’ stores, drugs and aircraft’s stores
- 93 Ship’s stores
- 94 Drugs that are prohibited imports
Part 12—The duties
- Division 1A—Goods imported by certain trusted traders
  - 94A Payment of import duty on goods imported by certain trusted traders
- Division 1—Duty on alcoholic beverages
  - 95 Meaning of alcoholic beverage
- Division 2—Allowable expenditure of a factory
  - 96 Costs of a factory—labour
  - 97 Costs of a factory—overheads
- Division 3—Value of goods
  - 98 Manner of acceptance of estimated value of goods
- Division 4—Delivery of goods on giving of security or undertaking
- Division 5—Refunds, rebates and remissions of duty
Part 13—Agents and customs brokers
- Division 1—Broker’s licences
  - 113 Information to be included in application for licence
  - 114 Condition on licence
- Division 2—National Customs Brokers Licensing Advisory Committee
  - 117 Committee meetings and record of proceedings
Part 14—Officers
- Division 1—Powers of officers
- Division 2—Detention and search of suspects
Part 15—Penal provisions
- Division 1—Matters other than infringement notices
- Division 2—Infringement notices
Part 16—Tariff concession orders
- 144 Prescribed organisations
- 145 Goods to which a TCO should not extend
Part 17—Other matters
- Division 1—Prescribed laws
  - 146 Prescribed laws of the Commonwealth
- Division 2—Conversion of measurements of LPG and compressed natural gas
  - 147 Conversion of measurements of LPG and compressed natural gas
- Division 3—Collector’s sales
  - 148 Notice of Collector’s sale
  - 149 Conditions of Collector’s sale
- Division 4—Offences relating to customs documents
  - 150 Offences relating to customs documents
- Division 5—Fees
  - 150A Fees for performing functions relating to goods of certain international travellers using gateway airports
Part 18—Transitional matters
- 151 Things done under the Customs Regulations 1926
- 152 Conditions for special reporters
- 153 Approved forms and approved statements
- 154 Amendments made by the Customs and Other Legislation Amendment (Australian Border Force) Regulation 2015
- 155 Amendments made by the Customs Amendment (Duty Deferral for Australian Trusted Traders) Regulations 2018
- 156 Amendments made by the Customs Legislation Amendment (Asbestos) Regulations 2019
- 157 Amendments made by the Treasury Laws Amendment (Goods and Services Tax) Regulations 2019
- 158 Amendments made by the Customs Amendment (Fees) Regulations 2020
- 159 Amendments made by the Customs and Biosecurity Amendment (Deferred Charges for Australian Trusted Traders) Regulations 2021
- 160 Amendments made by the Home Affairs Legislation Amendment (Digital Passenger Declaration) Regulations 2021
- 161 Amendments made by the Customs Legislation Amendment (Flags) Regulations 2022
- 162 Amendments made by the Customs Amendment (Unentered and Abandoned Goods) Regulations 2022
- 163 Amendments made by the Excise and Customs Legislation Amendment (Streamlining Administration) Regulations 2024
- 164 Amendments made by the Home Affairs Legislation Amendment (Australia Travel Declaration and Other Matters) Regulations 2024
- 165 Amendments made by the Customs Amendment (Renewal of Warehouse Licences) Regulations 2025
- 166 Amendments made by the Customs Legislation Amendment (Drugs) Regulations 2025
Schedule 1—Tariff subheadings
- 1 Tariff subheadings for excise equivalent goods
- 2 Tariff subheadings for like customable goods
- 4 Tariff subheadings for customable beverages
Schedule 2—Access to passenger information—prescribed laws
- 1 Access to passenger information—prescribed laws
Schedule 3—Goods classified under an AHECC subheading
- 1 Goods classified under an AHECC subheading
Schedule 4—Particulars for goods not required to be entered for export
- 1 Particulars for goods not required to be entered for export
Schedule 5—Costs of a factory—overheads
- 1 Costs of a factory—overheads
Schedule 6—Refunds, rebates and remissions of duty
- 1 Circumstances in which a refund, rebate or remission may be made
Schedule 7—Tier 1 and tier 2 goods
- Part 1—Tier 1 goods
  - 1 Tier 1 goods
  - 2 Critical quantities of drugs
- Part 2—Tier 2 goods
  - 3 Tier 2 goods
Schedule 8—Infringement notices
- 1 Provisions subject to infringement notices
Schedule 9—Goods to which a TCO should not extend
- 1 Goods to which a TCO should not extend
- 2 Goods to which a TCO should not extend unless listed
- Endnotes