Customs Act 1901
In plain English
The Customs Act 1901 regulates the import and export of goods into and out of Australia.
This Act governs customs matters. It applies to importers, exporters, and those involved in international trade. It sets rules for goods entering or leaving Australia. It also covers duties, prohibited goods, and enforcement. The Act came into force in 1901.
Why it matters
If your business imports or exports, this Act is relevant. It ensures compliance with customs regulations. Failure to comply can impact your business operations.
AI-assisted summary, grounded in the source link below. Generated 2026-05-23 via gemma3:12b.
Summary
Customs framework — Import + Export Declarations, duty + GST collection, prohibited + restricted goods, anti-dumping. Pre-Federation Act, heavily amended.
Topics
Administered by
Source: https://www.legislation.gov.au/Series/C1901A00006. Rules Mate summarises and links; we don't republish full statutory text. Always verify against the live source before acting.