Amendment timeline
Customs Act 1901
Customs Act 1901 (Cth)
About this Act
One of the original Federation Acts — Australia's foundational customs law, regulating import and export of goods, customs control, customs duties, and the powers of the Australian Border Force. Sits alongside the Customs Tariff Act 1995, the Customs Regulation 2015 and a suite of subordinate instruments. Heavily amended on a near-annual basis through Customs Tariff Amendment Acts.
- Original Royal Assent
- 3 October 1901
- Original commencement
- 4 October 1901
- Administered by
- ABFHOME-AFFAIRS-SOCI
Amendment timeline
Chronological list, oldest to newest. Each entry cites the legislation.gov.au compilation or as-made source and, where available, regulator guidance.
Customs Amendment (Banning Goods Produced By Uyghur Forced Labour) Act 2024
Royal Assent
25 November 2024
Commencement
1 Jan 2025 (most provisions)
What changed
Prohibited the importation into Australia of goods produced wholly or partly by forced labour from the Xinjiang Uyghur Autonomous Region of China, with extensions to other identified forced-labour-risk supply chains. Created an importer-attestation regime with civil penalties for false attestations and ABF inspection and seizure powers. Modelled on the US Uyghur Forced Labor Prevention Act.
Who's affected
All importers of goods that may have forced-labour exposure in the supply chain (particularly cotton, polysilicon, tomatoes, electronics, automotive, apparel).
Customs Tariff Amendment (Tariff Concession System and Other Measures) Act 2024
Royal Assent
9 April 2024
Commencement
Various 2024
What changed
Streamlined the Tariff Concession System (TCS) application process and aligned several Australian tariff lines with Harmonized System 2022 updates. Removed several nuisance tariffs (small revenue tariff lines for which compliance cost exceeded revenue). Tightened the Country of Origin determination framework for textiles and apparel.
Who's affected
Importers using TCO/TCS pathways; customs brokers; manufacturers using inputs subject to tariff reform.
What's coming next
Modern Slavery Customs Amendment — proposed to extend the 2024 Uyghur forced-labour import ban to broader modern-slavery supply chain risks (linked to Modern Slavery Act McMillan Review response). Tariff harmonisation with Pacific trading partners is ongoing through bilateral free trade agreement updates. Border Force technology powers under the *Surveillance Devices Act 2004* are being modernised to cover new categories of digital interception at the border.
Why this matters now
The forced-labour import ban creates real supply chain due-diligence obligations for importers in cotton, electronics, solar PV and apparel sectors. The Tariff Concession System changes affect any importer using TCO pathways — particularly in advanced manufacturing inputs. ABF detention and seizure powers under both the new forced-labour Act and existing Customs Act provisions continue to be actively used.
Frequently asked
What goods does the forced-labour ban catch?
Goods produced wholly or partly by forced labour in identified high-risk regions and supply chains. Currently focused on the Xinjiang Uyghur Autonomous Region of China. The Minister can list further regions or supply chains by Determination. Cotton, polysilicon, tomatoes, electronics, footwear and apparel are the highest-risk categories.
What is the importer attestation regime?
For goods at risk of forced-labour contamination, importers must attest to ABF that they've undertaken reasonable due diligence to ensure the goods are not the product of forced labour. False attestations attract civil penalties up to 600 penalty units (about $200K). ABF can detain goods pending verification.
Did the FRCGW changes happen under the Customs Act?
No — that's a common misconception. The Foreign Resident CGT Withholding rate increase from 12.5% to 15% (from 1 January 2025) was made under the *Treasury Laws Amendment (Tax Incentives and Integrity) Act 2025* amending the *Taxation Administration Act 1953* Schedule 1, not the Customs Act. See our Taxation Administration Act 1953 timeline.
What is a TCO?
Tariff Concession Order — an order made under s 269K Customs Act 1901 reducing the customs duty rate on goods to free where no substitutable goods are produced in Australia. Importers apply through the TCO Database. The 2024 amendments streamlined application processing and removed several nuisance tariff lines.
Can ABF detain my goods?
Yes — under broad seizure and detention powers in Division 1 of Part IV Customs Act 1901, ABF can detain imports suspected to breach prohibited-imports rules (including the 2024 forced-labour ban), unsafe consumer goods, prohibited tobacco, or goods on which duty has not been paid. Detention can be challenged in the AAT.
Other amendment timelines
Rules Mate summarises and links to legislation.gov.au and regulator guidance. We do not republish statutory text. Every date in this timeline has been verified against the Federal Register of Legislation as at 6 June 2026. Always verify against the live source before acting. Compliance tools, not legal advice. Consult a qualified professional.