Section 68 Customs Act 1901 | Entry of Imported Goods


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The Legislation

Section 68 of the Customs Act 1901 (Cth) deals with Entry of Imported Goods and is extracted below.

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68 Entry of imported goods

(1) This section applies to:

(a) goods that are imported into Australia; and
(b) goods that are intended to be imported into Australia and that are on board a ship or aircraft that has commenced its journey to Australia; and
(c) a ship or aircraft that is intended to be imported into Australia and that has commenced its journey to Australia;
but does not apply to:
(d) goods that are accompanied or unaccompanied personal or household effects of a passenger, or a member of a crew, of a ship or aircraft; and
(e) goods, other than prescribed goods:

(i) that are included in a consignment consigned through the Post Office by one person to another; and
(ii) that have a value not exceeding $1,000 or such other amount as is prescribed; and

(f) goods, other than prescribed goods:

(i) that are included in a consignment consigned otherwise than by post by one person to another; and
(ii) that are all transported to Australia in the same ship or aircraft; and
(iii) that have a value not exceeding $250 or such other amount as is prescribed; and

(g) containers:

(i) that are the property of a person carrying on business in Australia; and
(ii) that are imported on a temporary basis to be re exported, whether empty or loaded; and

(h) containers:

(i) that were manufactured in Australia; and
(ii) that are, when imported into Australia, the property of a person carrying on business in Australia; and
(iii) that were the property of that person when, and have remained the property of that person since, they were exported or were last exported from Australia; and

(i) goods that, under the regulations, are exempted from this section, either absolutely or on such terms and conditions as are specified in the regulations; and
(j) goods stated in a cargo report to be goods whose destination is a place outside Australia.

(2) The owner of goods to which this section applies may, at any time before the ship or aircraft carrying the goods first arrives at a port or airport in Australia at which any goods are to be discharged, enter the goods:

(a) for home consumption; or
(b) for warehousing.

(3) If the owner of goods to which this section applies does not enter the goods under subsection (2) for a purpose set out in that subsection, the owner must enter the goods for one or other such purpose after the ship or aircraft carrying the goods first arrives at a port or airport in Australia at which any goods are to be discharged.

(3A) An entry of goods for home consumption is made by communicating to Customs:

(a) an import declaration in respect of the goods; or
(b) an RCR in respect of the goods.

(3B) An entry of goods for warehousing is made by communicating to Customs a warehouse declaration in respect of the goods.

(4) For the purposes of paragraph (1)(d), goods:

(a) in quantities exceeding what could reasonably be expected to be required by a passenger or member of the crew of a ship or aircraft for his or her own use; or
(b) that are, to the knowledge or belief of a passenger or member of the crew of a ship or aircraft, to be sold, or used in the course of trading, in Australia;
are not included in the personal or household effects of a passenger or crew member.

(5) For the purposes of paragraphs (1)(e) or (f), the value of goods must be ascertained or determined under Division 2 of Part VIII.