Section 68 Customs Act 1901 | Entry of Imported Goods


Print

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

Our exceptional criminal lawyers are vastly experienced and highly successful in defending Customs Act cases.

Call us today on (02) 9261 8881 for a free first appointment.

The Legislation

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.

Why Sydney Criminal Lawyers®?

Choosing the right legal team to defend your reputation and interests can be a difficult process.

However, it is always important to look at a firm’s experience and results when making this decision.

At Sydney Criminal Lawyers®, we have extensive experience defending and winning some of the most complex criminal matters – so you can rest assured that you are in safe hands.

Our criminal law specialists will take the time in every case to carefully scrutinise all the evidence in order to identify problems with the prosecution case at an early stage in the proceedings.

Where issues are found, our lawyers will write to the prosecution asking to have the charges dropped on this basis – often sparing our clients the considerable time and expense associated with defended hearings.

However, should your matter proceed to court, our senior lawyers will represent you and present a strong defence case to maximise your chances of being found ‘not guilty.’

Our senior lawyers are highly skilled advocates who have been recognised for their expert knowledge of the criminal law, as well as their ability to obtain excellent results in difficult cases.

We can assist you in avoiding the harsh penalties imposed by the law if you simply wish to plead guilty – in these cases, our experienced advocates can prepare and present compelling sentencing submissions which focus on any positive factors of your case.

For the best defence in your case, get the experts on your side today. Call us now on
(02) 9261 8881 and book your FREE first conference
with our criminal law specialists.