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This is a Bill, not an Act. For current law, see the Acts databases.
2016-2017-2018
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Customs Amendment (Collecting
Tobacco Duties at the Border) Bill 2018
No. , 2018
(Home Affairs)
A Bill for an Act to amend the Customs Act 1901,
and for related purposes
No. , 2018
Customs Amendment (Collecting Tobacco Duties at the Border) Bill
2018
i
Contents
1
Short title ........................................................................................... 1
2
Commencement ................................................................................. 1
3
Schedules ........................................................................................... 2
Schedule 1--Amendments
3
Part 1--Main amendments
3
Customs Act 1901
3
Part 2--Application and transitional provisions
5
No. , 2018
Customs Amendment (Collecting Tobacco Duties at the Border) Bill
2018
1
A Bill for an Act to amend the Customs Act 1901,
1
and for related purposes
2
The Parliament of Australia enacts:
3
1 Short title
4
This Act is the Customs Amendment (Collecting Tobacco Duties at
5
the Border) Act 2018.
6
2 Commencement
7
(1) Each provision of this Act specified in column 1 of the table
8
commences, or is taken to have commenced, in accordance with
9
column 2 of the table. Any other statement in column 2 has effect
10
according to its terms.
11
12
2
Customs Amendment (Collecting Tobacco Duties at the Border) Bill
2018
No. , 2018
Commencement information
Column 1
Column 2
Column 3
Provisions
Commencement
Date/Details
1. Sections 1 to 3
and anything in
this Act not
elsewhere covered
by this table
The day this Act receives the Royal Assent.
2. Schedule 1
The later of:
(a) 1 July 2019; and
(b) the day after this Act receives the Royal
Assent.
Note:
This table relates only to the provisions of this Act as originally
1
enacted. It will not be amended to deal with any later amendments of
2
this Act.
3
(2) Any information in column 3 of the table is not part of this Act.
4
Information may be inserted in this column, or information in it
5
may be edited, in any published version of this Act.
6
3 Schedules
7
Legislation that is specified in a Schedule to this Act is amended or
8
repealed as set out in the applicable items in the Schedule
9
concerned, and any other item in a Schedule to this Act has effect
10
according to its terms.
11
Amendments Schedule 1
Main amendments Part 1
No. , 2018
Customs Amendment (Collecting Tobacco Duties at the Border) Bill
2018
3
Schedule 1--Amendments
1
Part 1--Main amendments
2
Customs Act 1901
3
1 Subsection 4(1)
4
Insert:
5
tobacco products means goods classified to heading 2401, 2402 or
6
2403 of Schedule 3 to the Customs Tariff Act 1995 (except goods
7
classified to subheading 2402.90.00 or 2403.99.10 of that
8
Schedule).
9
2 Subsection 68(2)
10
Omit "or for warehousing", substitute "or, for goods other than tobacco
11
products, enter the goods for warehousing".
12
3 At the end of subsection 68(2)
13
Add:
14
Note:
Tobacco products cannot be entered for warehousing (see
15
section 71DG).
16
4 Subsection 68(3)
17
Omit all the words before paragraph (a), substitute:
18
(3) If the owner of goods to which this section applies does not enter
19
the goods under subsection (2), the owner must enter the goods for
20
home consumption or, for goods other than tobacco products, enter
21
the goods for warehousing:
22
5 Subsection 68(3B)
23
After "An entry of goods", insert "(other than tobacco products)".
24
6 Before subsection 69(1)
25
Insert:
26
(1A) This section does not apply to tobacco products.
27
Schedule 1 Amendments
Part 1 Main amendments
4
Customs Amendment (Collecting Tobacco Duties at the Border) Bill
2018
No. , 2018
7 Before section 71DH
1
Insert:
2
71DG Subdivision does not apply to tobacco products
3
This Subdivision does not apply to tobacco products.
4
Note:
Tobacco products cannot be warehoused (see subsections 68(2) and
5
(3)).
6
8 Section 80
7
Before "An application for", insert "(1)".
8
9 At the end of section 80
9
Add:
10
(2) An application cannot be made under subsection (1) to use a place
11
described in the application to warehouse tobacco products.
12
10 After subsection 82(1)
13
Insert:
14
(2) A warehouse licence is subject to the condition that no tobacco
15
products will be warehoused in the warehouse.
16
11 Subsection 233BABAD(7)
17
Repeal the subsection.
18
Amendments Schedule 1
Application and transitional provisions Part 2
No. , 2018
Customs Amendment (Collecting Tobacco Duties at the Border) Bill
2018
5
Part 2--Application and transitional provisions
1
2
12 Application provision
3
(1)
The amendments made by items 2, 3, 4, 5 and 7 of this Schedule apply
4
in relation to:
5
(a) tobacco products imported into Australia on or after the
6
commencement of this item; and
7
(b) tobacco products:
8
(i) imported into Australia before the commencement of
9
this item; and
10
(ii) not entered for home consumption or warehousing
11
before the commencement of this item.
12
(2)
The amendments made by items 6, 8 and 9 of this Schedule apply in
13
relation to applications:
14
(a) made on or after the commencement of this item; or
15
(b) pending at the commencement of this item.
16
(3)
The amendments made by item 10 of this Schedule apply:
17
(a) in relation to a licence for a warehouse other than a
18
warehouse mentioned in subitem (4)--on and after the day
19
after the end of the period mentioned in subitem 13(2); or
20
(b) in relation to a licence for a warehouse mentioned in
21
subitem (4)--on and after the day after the end of the 6
22
month period beginning the day this item commences;
23
regardless of whether the licence was granted before, on or after
24
the commencement of this item.
25
(4)
For the purposes of subitem (3), the warehouses are the following:
26
(a) an outwards duty free shop (within the meaning of
27
section 96A of the Customs Act 1901);
28
(b) an inwards duty free shop (within the meaning of section 96B
29
of that Act);
30
(c) a warehouse that only warehouses either or both of the
31
following:
32
(i) ship's stores (within the meaning of section 130C of
33
that Act);
34
Schedule 1 Amendments
Part 2 Application and transitional provisions
6
Customs Amendment (Collecting Tobacco Duties at the Border) Bill
2018
No. , 2018
(ii) aircraft's stores (within the meaning of section 130C of
1
that Act).
2
13 Transitional provision
--tobacco products warehoused at
3
commencement
4
(1)
This item applies in relation to tobacco products that are warehoused
5
immediately before the commencement of this item, other than tobacco
6
products that are warehoused in any of the following:
7
(a) an outwards duty free shop (within the meaning of
8
section 96A of the Customs Act 1901);
9
(b) an inwards duty free shop (within the meaning of section 96B
10
of that Act);
11
(c) a warehouse that only warehouses either or both of the
12
following:
13
(i) ship's stores (within the meaning of section 130C of
14
that Act);
15
(ii) aircraft's stores (within the meaning of section 130C of
16
that Act).
17
(2)
Section 72 of the Customs Act 1901 applies, on and after the
18
commencement of this item, to the tobacco products as if:
19
(a) the requirement in paragraph 72(1)(a) of that Act was a
20
requirement to enter the tobacco products for home
21
consumption; and
22
(b) the period mentioned in paragraph 72(1)(b) of that Act was
23
the period of 7 days beginning on the day this item
24
commences; and
25
(c) the period for the purposes of paragraph 72(4)(b) of that Act
26
was the period of 7 days beginning on the day this item
27
commences.
28
14 Transitional provision
--permissions under section 69 of
29
the Customs Act 1901
30
(1)
This item applies if:
31
(a) immediately before the commencement of this item, a
32
permission under subsection 69(5) of the Customs Act 1901
33
is in force; and
34
Amendments Schedule 1
Application and transitional provisions Part 2
No. , 2018
Customs Amendment (Collecting Tobacco Duties at the Border) Bill
2018
7
(b) the permission permits a person to deliver into home
1
consumption goods that are tobacco products, without
2
entering them for that purpose.
3
(2)
The permission has no effect, on and after the commencement of this
4
item, to the extent that it permits the delivery into home consumption of
5
tobacco products.
6
15 Transitional provision
--movement permissions under
7
section 71E of the Customs Act 1901
8
(1)
This item applies if:
9
(a) immediately before the commencement of this item, a
10
movement permission under section 71E of the Customs Act
11
1901 is in force; and
12
(b) the permission permits the movement of tobacco products.
13
(2)
The permission has no effect, on and after the commencement of this
14
item, to the extent that it permits the movement of tobacco products to
15
or from a warehouse.
16
16 Transitional provision
--warehouse licence renewals
17
(1)
This item applies to a warehouse licence that is in force under
18
section 83 of the Customs Act 1901 immediately before the
19
commencement of this item.
20
(2)
The Comptroller-General of Customs must not renew the warehouse
21
licence under section 84 of that Act if the only goods that are
22
warehoused in the warehouse are tobacco products.
23