The importation of objectionable goods is prohibited under Regulation 4A of the Customs (Prohibited Imports) Regulations 1956. Goods covered under Regulation 4A include material that may be Refused Classification under the National Classification Code and the
Classification (Publications, Films and Computer Games) Act 1995. This includes publications such as books, films, magazines, computer games and other written or pictorial matter. Other goods that are not subject to classification may also be objectionable goods under Regulation 4A.
Objectionable goods include material that describes, depicts, expresses or otherwise deals with matters of sex, drug misuse or addiction, crime, cruelty, violence or revolting or abhorrent phenomena in a way that would offend a reasonable adult. It also includes goods that depict children under 18 years of age in a way that would offend a reasonable adult, promote crime or violence, promote drug misuse, or advocate the doing of a terrorist act.
The determination of whether goods are objectionable will take into account the overall context of the goods in addition to certain specific characteristics. In relation to dolls manufactured for a sexual purpose, if the doll appears to be a depiction of a child under 18 years of age, the doll is considered to be objectionable and prohibited under Regulation 4A. Any accessories and instructional or descriptive material (including the marketing of the product) accompanying the doll, will be taken into consideration when the age depiction of the doll is determined.
Penalties may apply to the importation of objectionable goods. Where the goods are considered to be commercial importations of child pornography and child abuse material, more serious penalties apply including significant fines and/or imprisonment.