Summary
Amends the: Customs Act 1901 in relation to: the application of the Criminal Code Act 1995 to existing offence provisions; valuation of imported goods; seizure of certain goods in the Torres Strait; and simplified reporting of re-mail items; Customs Act 1901, A New Tax System (Goods and Services Tax) Act 1999, A New Tax System (Wine Equalisation Tax) Act 1999 and Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 in relation to international trade modernisation; and Passenger Movement Charge Collection Act 1978 in relation to passenger movement charge exemptions.