Chapter 1 Custom Systems and Governing Law

The law relating to the import and export and transhipment of goods in Australia is found in the Customs Act 1901（Cth）. The Australian Government requires the industry and the international trading community to comply with its customs law, any related legislation and legal principles in all transactions involving import or export of goods and services and the movement of ships and aircraft to and from Australia.

A business engaged in exporting or importing goods or services to or from Australia must provide information either directly or indirectly in the course of importing or exporting goods and further, that they are legally responsible for the accuracy of the information supplied by them. It is a strict liability offence to provide false or misleading information: Section 243T or 243U of the Customs Act 1901（Cth）.

The Australian Government carries out a range of checks to verify compliance with regulations throughout the supply chain including but not limited to the assessment of documents, physical examination of goods, audits, desktop and other verifications.

The Australian Government recognises that an effective partnership with industry is critical in protecting Australia's borders and managing the movement of people and goods across it. The government is therefore highly committed to working with the industry to identify and address compliance issues.

The Government implemented“Australian Trusted Trader” to support a healthy, secure and beneficiary trade. This scheme recognises businesses with a secure supply chain and compliant trade practices, rewarding accredited businesses with a range of trade facilitation benefits. The scheme functions as an Authorised Economic Operator（AEO）programme that works to secure the international supply chain, while facilitating the movement of legitimate trade. The benefits of this scheme include a dedicated account manager, priority trade services, differentiated examinations, use of the Australian Trusted Trader logo and Mutual Recognition Arrangements. A business is eligible to be part of the Australian Trusted Trader scheme when the business has an Australian Business Number（ABN）, a two year history of participation in international trade activities and ability to demonstrate that it is financially solvent.