What the Act Does
The Customs and Other Legislation Amendment (Illicit Tobacco Enforcement Modernisation and Other Measures) Act 2026 came into force on 26 October 2026. It makes changes to customs law aimed at cracking down on illicit tobacco.
The Act updates the Customs Act 1901 to create new offences for illicit tobacco products, change rules around which goods are treated as higher-risk at the border, strengthen customs control, seizure and forfeiture powers, and overhaul licensing for depots, warehouses and customs brokers, including setting up a new National Customs Licensing Advisory Committee.
It also amends the Proceeds of Crime Act 2002, affecting production orders, pecuniary penalty orders and how total wealth is calculated in crime cases.
What's Not Specified
The source text does not give dollar figures for penalties or specify exact start dates for each schedule beyond the Act being in force. It also does not detail further compliance steps for businesses.
Key Actions
- Customs broker, depot or warehouse licence holders are advised to check the new licensing rules under Schedule 5 against current licence conditions.
- Businesses that import, store or distribute tobacco products are advised to review the new offence provisions in Schedule 1 of the Customs Act 1901 to understand what conduct is now prohibited.
- The Act's full text and future updates can be accessed at the Act's page on the Federal Register of Legislation.
- Businesses dealing with tier 1 goods or affected by the new seizure and forfeiture provisions in Schedule 4 are advised to seek advice from a customs or trade compliance specialist.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.