authority and power
Customs derives its authority principally from the Constitution, which provides for the levying of customs duties and for laws with respect to trade and commerce.
Customs constitutional authority is given legislative expression through the Customs Act 1901, the Customs Tariff Act 1995 and related legislation. Customs also administers legislation on behalf of other government agencies, in relation to the movement of goods and people across the Australian border.
Customs was established in its present form on 10 June 1985 by subsection 4(1) of the Customs Administration Act 1985. It became responsible to the Minister for Justice and Customs on 21 October 1998 as an agency under the Attorney-General's portfolio.
Subject to Chief Executive Officer (CEO) statutory powers, the Attorney-General has overall responsibility for the portfolio and its departments and agencies, including issues affecting the Portfolio Budget. In the Attorney-General's Portfolio Budget Statements, Customs is included in the maintenance of law, order and safety group of agencies.