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Close folder Legislation and supporting material
Close folder Principal legislation
Open folder Taxation
Open folder Fringe Benefits Tax
Open folder Superannuation
Open folder Goods and Services Tax
Close folder Excise (Including Customs, Working Pages and By-laws)
Close folder CUSTOMS ACT
View list of provisions
Open folder PART I - INTRODUCTORY
Open folder PART II - ADMINISTRATION
Open folder PART III - CUSTOMS CONTROL EXAMINATION AND SECURITIES GENERALLY
Open folder PART IV - THE IMPORTATION OF GOODS
Open folder PART IVA - DEPOTS
Open folder PART V - WAREHOUSES
Open folder PART VAAA - CARGO TERMINALS
Open folder PART VA - SPECIAL PROVISIONS RELATING TO BEVERAGES
Open folder PART VAA - SPECIAL PROVISIONS RELATING TO EXCISE-EQUIVALENT GOODS
Open folder PART VB - INFORMATION ABOUT PERSONS DEPARTING AUSTRALIA
Open folder PART VI - THE EXPORTATION OF GOODS
Open folder PART VIA - ELECTRONIC COMMUNICATIONS
Open folder PART VII - SHIPS' STORES AND AIRCRAFT'S STORES
Close folder PART VIII - THE DUTIES
Open folder Division 1 - The Payment and Computation of Duties Generally
Open folder Division 1AA - Calculation of duty on certain alcoholic beverages
Open folder Division 1A - Rules of origin of preference claim goods
Open folder Division 1B - Rules of origin of goods claimed to be the produce or manufacture of Singapore
Open folder Division 1C - US originating goods
Open folder Division 1D - Thai originating goods
Open folder Division 1E - New Zealand originating goods
Open folder Division 1F - Chilean originating goods
Open folder Division 1G - ASEAN-Australia-New Zealand (AANZ) originating goods
Open folder Division 1H - Malaysian originating goods
Open folder Division 1J - Korean originating goods
Open folder Division 1K - Japanese originating goods
Open folder Division 1L - Chinese originating goods
Open folder Division 2 - Valuation of Imported Goods
Open folder Division 3 - Payment and recovery of deposits, refunds, unpaid duty etc.
Open folder Division 4 - Disputes as to Duty
Open folder PART IX - DRAWBACKS
Open folder PART X - THE COASTING TRADE
Open folder PART XA - AUSTRALIAN TRUSTED TRADER PROGRAMME
Open folder PART XI - AGENTS AND CUSTOMS BROKERS
Open folder PART XII - OFFICERS
Open folder PART XIIA - SPECIAL PROVISIONS RELATING TO PROHIBITED ITEMS
Open folder PART XIII - PENAL PROVISIONS
Open folder PART XIV - CUSTOMS PROSECUTIONS
Open folder PART XV - TENDERS FOR RIGHTS TO ENTER GOODS FOR HOME CONSUMPTION AT CONCESSIONAL RATES
Open folder PART XVA - TARIFF CONCESSION ORDERS
Open folder PART XVB - SPECIAL PROVISIONS RELATING TO ANTI-DUMPING DUTIES
Open folder PART XVC - INTERNATIONAL TRADE REMEDIES FORUM
Open folder PART XVI - REGULATIONS AND BY-LAWS
Open folder PART XVII - MISCELLANEOUS
SCHEDULE I
SCHEDULE II
SCHEDULES III-V
SCHEDULE VI
SCHEDULE VII
SCHEDULE VIII
Open folder EXCISE ACT 1901
Open folder CUSTOMS LICENSING CHARGES ACT 1997
Open folder CUSTOMS SECURITIES (PENALTIES) ACT 1981
Open folder CUSTOMS UNDERTAKINGS (PENALTIES) ACT 1981
Open folder EXCISE TARIFF ACT 1921
Open folder Excise Tariff Working Pages
Open folder Excise By-Laws
Open folder FUEL TAX ACT 2006
Open folder OFFSHORE PETROLEUM AMENDMENT (GREATER SUNRISE) ACT 2007
Open folder PRODUCT STEWARDSHIP (OIL) ACT 2000
Open folder Excise Tariff History
Open folder Archived
Open folder Other
Open folder Principal regulations
Open folder Amending legislation
Open folder Amending regulations
Open folder Legislative instruments
Open folder Extrinsic materials
Open folder Public rulings
Open folder Practical compliance guidelines
Open folder Cases
Open folder Decision impact statements
Open folder ATO interpretative decisions
Open folder Law administration practice statements
Open folder Taxpayer alerts
Open folder Other ATO documents
Open folder ATO law aids
Open folder Edited private advice
Open folder Archived document types
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