On 1 April 2015, the Customs Regulation 2015 and the Customs (International Obligations) Regulation 2015 (new regulations) will take effect, as stated by Australian Customs and Border Protection Service. These regulations remake the Customs Regulations 1926 (1926 Regulations), which sunset on the same date under the operation of the Legislative Instruments Act 2003.
More detailed information will be made available through an Australian Customs and Border Protection Notice (ACBPN) which will be released once the instruments are made and registered on the comlaw website (www.comlaw.gov.au). A fact sheet on refunds will also be made available at that time.
The ACBPN will provide more detail on the effects of these new regulations but it is important to note that each has detailed transitional provisions to ensure that things done under the 1926 Regulations, before those regulations were repealed, will continue to have effect (if there is a corresponding provision in the new regulation) as if it had been done under the new regulations. These provisions are important because they provide continuity between the 1926 Regulations and the new regulations, including the flexibility for updates to be made over time to relevant existing material such as forms which contain references to the 1926 Regulations.
Australian Customs and Border Protection Service is currently reviewing this material and will be making the appropriate changes over time. They advise you that until such time, you should continue to use the available resources provided by them which may contain references to the 1926 Regulations.