Customs Amendment (International Sporting Event—FIFA) By-Law 2024 
Reference: LI 2026/10
Document type: Customs Amendment (AFC Women's Asian Cup 2026) By-Law 2026 LIN 26/010
Enabling act: Customs Act 1901
Date of issue: 12 February 2026
Signatory: Tara Hawkins Delegate of the Comptroller-General of Customs
Registration number: F2026L00107
Registration date: 16 February 2026

I, Tara Hawkins, delegate of the Comptroller-General of Customs, make the following By-Law.

1 Name: This instrument is the Customs Amendment (International Sporting Event—FIFA) By-Law 2024 . | 2 Commencement: (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of the instrument Sections 1 to 4 and anything else in this instrument not elsewhere covered by this table. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under section 271 of the Customs Act 1901 . | 4 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. Customs By-Laws 2023 | 1 After section 75: Insert: 76 Goods for use in connection with the AFC Women's Asian Cup 2026 (item 59) By-law (1) This section may be cited as Customs By-law No. 2696732. Prescribed goods (2) For the purposes of item 59, goods (other than excise-equivalent goods) for use in Australia in connection with the Asian Football Confederation (AFC) Women's Asian Cup 2026 are goods to which that item applies. Note: Goods classified to a tariff subheading listed in clause 1 of Schedule 1 to the Customs Regulation 2015 are excise-equivalent goods. Conditions (3) Item 59 applies to those goods covered by subsection 2, subject to all of the following conditions: (a) the goods are imported by any one of the following: (i) AFC; (ii) a member of an AFC delegation; (iii) a participating member association; (iv) Football Australia Limited (ACN 106 478 068); (v) Local Organising Committee AFC Women's Asian Cup 2026 Pty Ltd (ACN 681 496 006); (vi) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii), (a)(iv) or (a)(v); (b) for a person or body covered by subparagraph (a)(vi)—the person or body provides evidence in writing of the connection with the entity to a Collector if requested to do so; (c) the goods are imported between 1 July 2025 and 31 December 2028; (d) the goods are: (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995. Interpretative provisions (4) In this section: AFC delegation means any group of persons appointed to represent the AFC in connection with the AFC Women's Asian Cup 2026. (a) the goods are imported by any one of the following: (i) AFC; (ii) a member of an AFC delegation; (iii) a participating member association; (iv) Football Australia Limited (ACN 106 478 068); (v) Local Organising Committee AFC Women's Asian Cup 2026 Pty Ltd (ACN 681 496 006); (vi) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii), (a)(iv) or (a)(v); (b) for a person or body covered by subparagraph (a)(vi)—the person or body provides evidence in writing of the connection with the entity to a Collector if requested to do so; (c) the goods are imported between 1 July 2025 and 31 December 2028; (d) the goods are: (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995. (i) AFC; (ii) a member of an AFC delegation; (iii) a participating member association; (iv) Football Australia Limited (ACN 106 478 068); (v) Local Organising Committee AFC Women's Asian Cup 2026 Pty Ltd (ACN 681 496 006); (vi) a person or body in connection with the entity referred to in subparagraph (a)(i), (a)(ii), (a)(iii), (a)(iv) or (a)(v); (i) for consumption in Australia; or (ii) exported from Australia after their use; or (iii) donated after their use to an entity whose purpose is related to the practice of sports and/or social development; or (iv) donated after their use to a registered charity within the meaning of the Customs Tariff Act 1995.