Act Review and Bill

Following a public consultation process and lots of input from our customers, a Customs and Excise Bill was introduced into Parliament in late 2016.

It was then referred to the Foreign Affairs, Defence and Trade Select Committee. The Committee considered public submissions on the draft Bill, before reporting it back to the House (with some changes) in May 2017 (see the Select Committee Report). On 5 December 2017, the Customs and Excise Bill passed its second reading.

Next steps

The Bill will progress to the Committee of the Whole House stage and then to its third reading after which it can be signed by the Governor General (this is called Royal Assent). At this point, the Bill becomes an Act. Currently, most of the provisions in the new Act are scheduled to come into effect on 1 April 2018 or six months after the date of Royal Assent, whichever is later.


An implementation programme is underway to ensure that the changes contained identified are progressed at the same time a Bill is developed. This will ensure we are ready to implement the new Act as soon as it is passed.

We are working with stakeholders on this implementation programme. Guidance material is being developed to ensure our customers understand the changes, policies, and procedures, and undertake any necessary process and system changes identified.


If you have specific questions about the review, or any of the decisions made, please contact the Implementation Team at

Further Information