Going to Court? Book Your Free First Appointment

Saved Pages

Save pages and articles you’re most interested in to read later on.

Section 132AA Customs Act 1901
When Import Duty must be Paid

Section 132AA of the Customs Act 1901 (Cth) deals with When Import Duty must be Paid 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

132AA When import duty must be paid General rule

(1) Import duty payable on goods described in an item of the following table must be paid by the time indicated in the item. Import duty on goods covered by both items 1 and 2 is payable by the time indicated in item 2.

When import duty must be paid


Description of goods

Time by which duty on goods must be paid


Goods entered for home consumption

Time of entry of the goods for home consumption


Goods prescribed by the regulations and entered for home consumption

Time worked out under the regulations made for the purposes of this item


Goods about which the owner, or a person acting on behalf of the owner, is required by section 71 to provide information

When the information is provided, or when the goods arrive in Australia, whichever is later


Goods of a kind referred to in paragraph 68(1)(e) that are not covered by item 3

Time of delivery of the goods into home consumption

Note: The regulations may prescribe goods by reference to classes, and may provide for different times for payment for different classes of goods. See subsection 33(3A) of the Acts Interpretation Act 1901.

Regulations prescribing goods

(2) For the purposes of subsection (1), goods may be prescribed by reference to a class identified by reference to characteristics or actions of the persons importing goods in the class. This does not limit the ways in which goods may be prescribed.

Regulations setting time for payment of duty

(3) For the purposes of subsection (1), the regulations may provide for the time by which import duty must be paid to be worked out by reference to a time specified by the CEO. This does not limit the ways in which the regulations may provide for working out that time.

Exceptions to this section

(4) Subsection (1) has effect subject to the provisions listed in column 2 of the following table:

Exceptions to this section

Column 1


Column 2


Column 3



paragraphs 69(8)(h) and 70(7)(b)

payment of duty on certain goods delivered into home consumption without entry for home consumption


subsection 71DGB(1)

payment of duty on certain goods by accredited clients


section 162A

temporary importation of goods without paying duty

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.

Going to Court? Call For Your Free First Appointment

Main Menu

Follow Us

Search Our Site enter search term and press GO

Saved Articles & Pages


Preferred date for conference
Preferred time for conference
Briefly describe your situation:
Do you have a court date?

Your Review & Rating * mandatory fields

Review Text *
Rating (optional)