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This is a Bill, not an Act. For current law, see the Acts databases.
1998-1999-2000-2001
The
Parliament of the
Commonwealth of
Australia
HOUSE OF
REPRESENTATIVES
As read a third
time
Customs
Legislation Amendment and Repeal (International Trade Modernisation) Bill
2001
No. ,
2001
A Bill for an Act to amend
and repeal certain legislation relating to Customs, and for related
purposes
ISBN: 0642 420882
Contents
Part 1—Goods subject to Customs
control 3
Customs Act
1901 3
Part 2—Goods to be entered for
export 6
Customs Act
1901 6
Part 3—Powers relating to goods for export that are not yet
subject to Customs
control 7
Customs Act
1901 7
Part 4—Time to recover short-paid duty
etc. 11
Customs Act
1901 11
Part 5—Powers to monitor and
audit 12
Customs Act
1901 12
Part 6—Keeping commercial documents and records verifying
communications to
Customs 23
Customs Act
1901 23
Customs Act
1901 28
Part 1—Maintenance of electronic communications systems by
Customs 39
Customs Act
1901 39
Part 2—Importation of
goods 42
Customs Act
1901 42
Part 3—Exportation of
goods 78
Customs Act
1901 78
Part 4—Abolition of existing computer
systems 99
Customs Act
1901 99
Part 5—Matters relating to importation and exportation of
goods 103
Customs Act
1901 103
Part 6—Reports and other compliance
measures 107
Customs Act
1901 107
Customs Administration Act
1985 134
Import Processing Charges Act
1997 139
This Bill originated in the House of Representatives; and,
having this day passed, is now ready for presentation to the Senate for its
concurrence.
I.C. HARRIS
Clerk of the House
of Representatives
House of Representatives
7 March
2001
A Bill for an Act to amend and repeal certain legislation
relating to Customs, and for related purposes
The Parliament of Australia enacts:
This Act may be cited as the Customs Legislation Amendment and Repeal
(International Trade Modernisation) Act 2001.
(1) Sections 1 to 3, and items 82, 84, 109, 123 and 152 to 171
in Schedule 3, commence on the day on which this Act receives the Royal
Assent.
(2) Subject to subsection (6), Part 4 of Schedule 1
commences on a day to be fixed by Proclamation.
(3) Subject to subsection (6), Part 2 of Schedule 3,
item 119 in Part 6 of Schedule 3, and Schedule 4, commence
on a day to be fixed by Proclamation.
(4) Subject to subsection (6), Part 4 of Schedule 3 (other
than items 82 and 84) commences on a day to be fixed by
Proclamation.
(5) Subject to subsection (6), the following items in the Schedules
commence on a day or days to be fixed by Proclamation:
(a) the items in Schedule 1 other than the items in Part 4 of
that Schedule;
(b) the items in Schedule 2;
(c) the items (other than items 109, 119, 123 and 152 to 171) in
Parts 1, 3, 5 and 6 of Schedule 3.
(6) If an item in a Schedule does not commence under subsection (2),
(3), (4) or (5) within the period of 2 years beginning on the day on which this
Act receives the Royal Assent, it commences on the first day after the end of
that period.
Subject to section 2, each Act that is specified in a Schedule to
this Act is amended or repealed as set out in the applicable items in the
Schedule concerned, and any other item in a Schedule to this Act has effect
according to its terms.
Part 1—Goods
subject to Customs control
1 Paragraph 30(1)(d)
Omit “, being protected objects, or being goods the exportation of
which is subject to compliance with any condition or restriction under any Act
or regulation”.
2 Saving
To avoid doubt, the amendment of paragraph 30(1)(d) of the Customs Act
1901 made by item 1 does not affect the validity of any regulations in
force for the purpose of that paragraph immediately before the commencement of
that item.
3 Section 33
Repeal the section, substitute:
(1) If:
(a) a person intentionally moves, alters or interferes with goods that are
subject to the control of Customs; and
(b) the movement, alteration or interference is not authorised by this
Act;
the person commits an offence punishable, on conviction, by a penalty not
exceeding 500 penalty units.
(2) If:
(a) a person moves, alters or interferes with goods that are subject to
the control of Customs; and
(b) the movement, alteration or interference is not authorised by this
Act;
the person commits an offence punishable, on conviction, by a penalty not
exceeding 60 penalty units.
(3) If:
(a) an employee of a person moves, alters or interferes with goods that
are subject to the control of Customs; and
(b) in moving, altering or interfering with the goods the employee is
acting on behalf of the person; and
(c) the movement, alteration or interference is not authorised by this
Act;
the person commits an offence punishable, on conviction, by a penalty not
exceeding 60 penalty units.
(4) It is a defence to a prosecution of a person for a contravention of
subsection (3) if the person took reasonable precautions, and exercised due
diligence, to prevent the employee who is alleged to have moved, altered or
interfered with the goods from moving, altering or interfering with
them.
(5) If:
(a) a person intentionally directs or permits another person to move,
alter or interfere with goods that are subject to the control of Customs;
and
(b) the movement, alteration or interference is not authorised by this
Act;
the person commits an offence punishable, on conviction, by a penalty not
exceeding 500 penalty units.
(6) If:
(a) a person directs or permits another person to move, alter or interfere
with goods that are subject to the control of Customs; and
(b) the movement, alteration or interference is not authorised by this
Act;
the person commits an offence punishable, on conviction, by a penalty not
exceeding 60 penalty units.
(7) An offence against subsection (2), (3) or (6) is an offence of
strict liability.
(8) In this section:
employee, of a body corporate, includes a person who is a
director, a member, or a member of the board of management, of the body
corporate.
goods does not include installations.
Note: For permission to move goods specified in a cargo
report from one place under Customs control to another place under Customs
control, see section 71E.
Part 2—Goods
to be entered for export
4 After subsection 113(2)
Insert:
(2A) However, subsection (2) does not exempt from subsection (1)
goods for the export of which a permission (however described) is required by an
Act or an instrument made under an Act.
Part 3—Powers
relating to goods for export that are not yet subject to Customs
control
5 Before Division 4 of
Part VI
Insert:
(1) The object of this Division is to confer powers on authorised officers
to enter premises and examine goods that are reasonably believed to be intended
for export.
(2) The powers are exercisable before the goods become subject to the
control of Customs and are conferred for the purpose of enabling officers to
assess whether the goods meet the requirements of this Act relating to
exports.
(3) The powers are exercisable only with the consent of the occupier of
the premises at which the goods are situated.
(4) The CEO must not authorise an officer to exercise powers under this
Division unless the CEO is satisfied that the officer is suitably qualified,
because of the officer’s abilities and experience, to exercise those
powers.
In this Part:
occupier of premises includes a person who is apparently in
charge of the premises.
(1) Subject to section 122J, an authorised officer may enter
premises, and exercise the powers conferred by the other sections of this
Division in or on the premises, in accordance with this section.
(2) The authorised officer must believe on reasonable grounds that there
are, or have been, in or on particular premises goods (the export
goods) that the authorised officer reasonably believes are intended to
be exported.
(3) The premises must not be a place prescribed for the purposes of
paragraph 30(1)(d), or part of such a place.
Note: Paragraph 30(1)(d) subjects to the control of Customs
goods that are made or prepared in, or brought to, a prescribed place for
export.
(4) The occupier of the premises must have consented in writing to the
entry of the authorised officer to the premises and the exercise of the powers
in or on the premises.
(5) Before obtaining the consent, the authorised officer must have told
the occupier that he or she could refuse consent.
(6) Before the authorised officer enters the premises or exercises any of
the powers, he or she must produce his or her identity card to the
occupier.
(1) An authorised officer who has entered premises under section 122H
must leave the premises if the occupier withdraws his or her consent.
(2) A withdrawal of a consent does not have any effect unless it is in
writing.
The authorised officer may search the premises for the export goods and
documents relating to them.
(1) While the authorised officer is in or on the premises, he or she may
inspect, examine, count, measure, weigh, gauge, test or analyse, and take
samples of, the export goods.
(2) The authorised officer may remove from the premises any samples taken,
and arrange for tests or analyses to be conducted on them elsewhere.
The authorised officer may examine and take extracts from, or make copies
of, documents that are in or on the premises and relate to the export
goods.
If the authorised officer is in or on the premises because the occupier
consented to the officer’s entry, the officer may request the
occupier:
(a) to answer questions about the export goods; and
(b) to produce to the officer documents that are in or on the premises and
relate to the export goods;
but the occupier is not obliged to comply with the request.
The authorised officer may bring into or onto the premises equipment and
materials for exercising a power described in section 122K, 122L or
122M.
(1) If a person’s property is damaged as a result of an exercise of
a power under this Division, the person is entitled to compensation of a
reasonable amount payable by Customs for the damage.
(2) Customs must pay the person such reasonable compensation as Customs
and the person agree on. If they fail to agree, the person may institute
proceedings in the Federal Court of Australia for such reasonable amount of
compensation as the Court determines.
(3) In determining the amount of compensation payable, regard is to be had
to whether the occupier of the premises and the employees or agents of the
occupier, if they were available at the time, had provided any warning or
guidance that was appropriate in the circumstances.
The powers of an authorised officer under this Division do not limit
powers under other provisions of this Act or under provisions of other
Acts.
Example: Some other provisions and Acts giving similar
powers are Parts III and XII of this Act, and the Commerce (Trade
Descriptions) Act 1905 and the Export Control Act
1982.
Part 4—Time
to recover short-paid duty etc.
6 Subsection 165(1)
Omit “twelve months”, substitute “4
years”.
7 Subsection 165(3)
Omit “12 months”, substitute “4 years”.
8 Application
Section 165 of the Customs Act 1901 as amended by this Part
does not apply:
(a) in relation to a short levy, refund or rebate made or paid before the
commencement of this Part; or
(b) in relation to a short levy or erroneous refund that results from the
review under section 161L of that Act of a decision or determination that
was made before the commencement of this Part.
Part 5—Powers
to monitor and audit
9 Subsection 4(1)
Insert:
Customs-related law has the meaning given by
section 4B.
10 Subsection 4(1)
Insert:
identity card means an identity card issued under
section 4C for the purposes of the provision in which the expression is
used.
11 After section 4A
Insert:
In this Act:
Customs-related law means:
(a) this Act; or
(b) the Excise Act 1901 and regulations made under that Act;
or
(c) any other Act, or any regulations made under any other Act, in so far
as the Act or regulations relate to the importation or exportation of goods,
where the importation or exportation is subject to compliance with any condition
or restriction or is subject to any tax, duty, levy or charge (however
described).
(1) The CEO must cause an identity card to be issued to an officer who is
an authorised officer for the purposes of Division 3A of Part VI or is
a monitoring officer for the purposes of Subdivision J of Division 1 of
Part XII.
(2) An identity card:
(a) must be in a form approved by the CEO; and
(b) must contain a recent photograph of the authorised officer or
monitoring officer.
(3) If a person to whom an identity card has been issued ceases to be an
authorised officer or monitoring officer for the purposes of the provisions of
this Act in respect of which the card was issued, the person must return the
card to the CEO as soon as practicable.
Penalty: One penalty unit.
(4) An offence for a contravention of subsection (3) is an offence of
strict liability.
(5) An authorised officer or monitoring officer must carry his or her
identity card at all times when exercising powers in respect of which the card
was issued.
12 Subdivision J of Division 1 of
Part XII (heading)
Repeal the heading, substitute:
13 Sections 214AA, 214AB and
214AC
Repeal the sections, substitute:
In this Subdivision:
occupier of premises includes a person who is apparently in
charge of the premises.
Monitoring powers
(1) For the purposes of this Subdivision, the following are
monitoring powers:
(a) the power to search premises;
(b) the power to take photographs (including a video recording), or make
sketches, of premises or anything at premises;
(c) the power to inspect, examine, count, measure, weigh, gauge, test or
analyse, and take samples of, anything in or on premises;
(d) the power to inspect any document or record in or on
premises;
(e) the power to take extracts from, or make copies of, any document or
record in or on premises;
(f) the power to take into or onto premises any equipment or material
reasonably necessary for the purpose of exercising a power under
paragraph (a), (b), (c), (d) or (e);
(g) the power to test and operate record-keeping, accounting, computing or
other operating systems of any kind that are at premises and may be used to
generate or record information or documents of a kind that may be communicated
to Customs;
(h) the power to secure a thing that:
(i) is found during a search of premises; and
(ii) a monitoring officer believes on reasonable grounds affords evidence
of the commission of an offence against a Customs-related law and may be lost,
destroyed or tampered with;
until a warrant is obtained to seize the thing or 72 hours elapses after
the securing of the thing, whichever first occurs;
(i) the powers in subsections (2) and (3).
Power to operate equipment to check information
(2) For the purposes of this Subdivision, monitoring powers
include the power to operate equipment at premises to see whether:
(a) the equipment; or
(b) a disk, tape or other storage device that:
(i) is at the premises; and
(ii) can be used with the equipment or is associated with it;
contains information that is relevant to assessing:
(c) whether a person is complying with a Customs-related law; or
(d) whether a person’s record-keeping, accounting, computing or
other operating systems of any kind accurately record and generate information
to enable compliance with a Customs-related law; or
(e) the correctness of information communicated by a person to Customs
(whether in documentary or other form).
Power to copy information found by operating equipment
(3) For the purposes of this Subdivision, monitoring powers
include the following powers in relation to information described in
subsection (2) that is found in the exercise of the power under that
subsection:
(a) the power to operate facilities at the premises to put the information
in documentary form and copy the documents so produced;
(b) the power to operate facilities at the premises to transfer the
information to a disk, tape or other storage device:
(i) that is brought to the premises for the exercise of the power;
or
(ii) that is at the premises and the use of which for the purpose has been
agreed in writing by the occupier of the premises;
(c) the power to remove from the premises a disk, tape or other storage
device to which the information has been transferred in exercise of the power
under paragraph (b).
Who is a monitoring officer?
(1) A monitoring officer is an officer who is authorised by
the CEO under this section to enter premises and exercise monitoring powers
(whether the authorisation applies generally, during a specified period or in or
on specified premises).
Who may be authorised to be a monitoring officer
(2) The CEO must not authorise an officer to enter premises and exercise
monitoring powers unless the CEO is satisfied that the officer is suitably
qualified, because of the officer’s abilities and experience, to exercise
those powers.
Authorising officers to exercise monitoring powers
(3) The CEO may authorise in writing an officer to enter premises and
exercise monitoring powers:
(a) generally; or
(b) during a specified period; or
(c) in or on specified premises; or
(d) during a specified period in or on specified premises.
Availability of assistance and use of force in exercising monitoring
powers
(4) In entering premises and exercising monitoring powers:
(a) a monitoring officer may obtain such assistance; and
(b) a monitoring officer or a person assisting a monitoring officer may
use such force against things;
as is necessary and reasonable in the circumstances.
Monitoring powers to be used only as authorised
(5) This Subdivision does not allow:
(a) an officer who is authorised to enter premises and exercise monitoring
powers during a specified period to enter the premises or exercise the powers at
a time outside that period; or
(b) an officer who is authorised to enter, and exercise monitoring powers
in or on, specified premises to enter, or to exercise the powers in or on, other
premises.
Before seeking consent under section 214AE to enter premises and
exercise monitoring powers there, a monitoring officer may give to the occupier
of the premises written notice stating that the officer wishes to enter the
premises and exercise monitoring powers and specifying the period from the
giving of the notice during which the officer wishes to exercise the
powers.
Note: If the occupier had, before a notice is given under
section 214AD, made to Customs a statement that was false or misleading, a
voluntary notification made by the occupier after the notice is given is not a
defence to a prosecution for an offence against section 243T or 243U in
respect of the statement.
(1) A monitoring officer may enter, and exercise monitoring powers in or
on, premises to the extent that it is reasonably necessary for the purpose of
assessing:
(a) whether a person is complying with a Customs-related law; or
(b) whether a person’s record-keeping, accounting, computing or
other operating systems of any kind accurately record and generate information
to enable compliance with a Customs-related law; or
(c) the correctness of information communicated by a person to Customs
(whether in documentary or other form).
(2) However, a monitoring officer must not enter premises under this
section unless the occupier of the premises has consented to monitoring officer
entering, and exercising monitoring powers in or on, the premises.
(3) Before obtaining such a consent, a monitoring officer must tell the
occupier of the premises that he or she can refuse consent.
(4) A consent may be expressed to be limited to entry to, and the exercise
of monitoring powers in or on, the premises to which the consent relates during
a particular period unless the consent is withdrawn before the end of that
period.
(5) A consent that is not limited as mentioned in subsection (4) has
effect in relation to any entry to, and any exercise of monitoring powers in or
on, the premises to which the consent relates until the consent is
withdrawn.
(6) Before a monitoring officer enters premises or exercises any
monitoring powers, he or she must produce his or her identity card to the
occupier.
(7) A monitoring officer must leave the premises if the occupier withdraws
the consent.
(8) A consent, or a withdrawal of consent, does not have effect unless the
consent or withdrawal is in writing.
(1) A monitoring officer may apply to a magistrate for a warrant under
this section in relation to particular premises.
(2) The magistrate must issue a warrant if satisfied, by information on
oath or affirmation, that it is reasonably necessary that the monitoring officer
should have access to the premises for the purpose of assessing:
(a) whether a person is complying with a Customs-related law; or
(b) whether a person’s record-keeping, accounting, computing or
other operating systems of any kind accurately record and generate information
to enable compliance with a Customs-related law; or
(c) the correctness of information communicated by a person to Customs
(whether in documentary or other form).
(3) If the magistrate requires further information about the grounds on
which the issue of the warrant is applied for, he or she must not issue the
warrant until the monitoring officer or someone else has given the magistrate
the further information, either orally (on oath or affirmation) or by
affidavit.
(4) The warrant must:
(a) state the purpose for which the warrant is issued; and
(b) identify the premises to which the warrant relates; and
(c) name the monitoring officer who is responsible for executing the
warrant; and
(d) authorise any monitoring officer named in the warrant to enter the
premises and exercise monitoring powers from time to time while the warrant
remains in force, with such assistance, and using such force against things, as
are necessary and reasonable; and
(e) state the hours during which entry under the warrant is authorised to
be made; and
(f) specify the day (not more than 6 months after the day of issue of the
warrant) on which the warrant ceases to have effect.
(5) A magistrate in a particular State or Territory may issue a warrant in
respect of premises in another State or Territory.
(1) A monitoring officer may apply to a magistrate for a warrant in
relation to premises by telephone, telex, fax or other electronic means (of any
kind):
(a) in an urgent case; or
(b) if the delay that would occur if an application were made in person
would frustrate the effective execution of the warrant.
(2) The magistrate may require communication by voice to the extent that
is practicable in the circumstances.
(3) An application under this section must include all information
required to be provided in an application for a warrant under section 214AF
but the application may, if necessary, be made before the information is
sworn.
(4) The magistrate must complete and sign the same form of warrant used
under section 214AF as soon as he or she:
(a) has considered the information included in the application under this
section, and the further information (if any) required by him or her;
and
(b) is satisfied that:
(i) a warrant in the terms of the application should be issued urgently;
or
(ii) the delay that would occur if an application were made in person
would frustrate the effective execution of the warrant.
(5) If the magistrate decides to issue the warrant, the magistrate is to
tell the applicant, by telephone, telex, fax or other electronic means, of the
terms of the warrant and the day and time when it was signed.
(6) The applicant must then complete a form of warrant in terms
substantially corresponding to those given by the magistrate, stating on the
form the name of the magistrate and the day and time when the warrant was
signed.
(7) The applicant must give or send to the magistrate the form of warrant
completed by the applicant and, if the information referred to in
subsection (3) was not sworn, that information duly sworn. The applicant
must do so not later than the day after the earlier of the following
days:
(a) the day of expiry of the warrant;
(b) the day on which the warrant was first executed.
(8) The magistrate is to attach to the documents provided under
subsection (7) the form of warrant completed by the magistrate.
(9) If:
(a) it is material, in any proceedings, for a court to be satisfied that
the exercise of a power under a warrant issued under this section was duly
authorised; and
(b) the form of warrant signed by the magistrate is not produced in
evidence;
the court is to assume, unless the contrary is proved, that the exercise of
the power was not duly authorised.
(1) If a monitoring officer is in or on premises that he or she entered
with the consent of the occupier of the premises, the officer may request the
occupier to answer any questions put by the monitoring officer, but the occupier
is not obliged to comply with the request.
(2) If a monitoring officer is in or on premises that he or she has
entered under a warrant issued under section 214AF or 214AG, the officer
may require any person on the premises to answer any questions put by the
monitoring officer.
Note: Failure to answer a question put under this subsection
is an offence. See section 243SA.
(1) If a monitoring officer is in or on premises that he or she entered
with the consent of the occupier of the premises under section 214AE, the
officer may request the occupier to provide reasonable assistance to the officer
at any time while the officer is entitled to remain in or on the premises, but
the occupier is not obliged to comply with the request.
(2) If a monitoring officer is in or on premises that he or she entered
under a warrant issued under section 214AF or 214AG, the officer may
require the occupier to provide reasonable assistance to the officer at any time
while the officer is entitled to remain on the premises.
(3) The monitoring officer may request or require the assistance for the
purpose of the exercise of monitoring powers by the officer in relation to the
premises.
(4) A person must not fail to comply with a requirement made of the person
under subsection (2).
Penalty: 30 penalty units.
(5) An offence against subsection (4) is an offence of strict
liability.
(1) This section applies if:
(a) damage is caused to equipment as a result of it being operated as
mentioned in subsection 214AB(2); or
(b) the data recorded on the equipment is damaged or programs associated
with its use are damaged or corrupted;
because:
(c) insufficient care was exercised in selecting the person who was to
operate the equipment; or
(d) insufficient care was exercised by the person operating the
equipment.
(2) The Commonwealth must pay to the owner of the equipment, or the user
of the data or programs, such reasonable compensation for the damage or
corruption as they agree on.
(3) However, if the owner or user and the Commonwealth fail to agree, the
owner or user may institute proceedings against the Commonwealth in the Federal
Court of Australia for such reasonable amount of compensation as the Court
determines.
(4) In determining the amount of compensation payable, regard is to be had
to whether the occupier of the premises or the occupier’s employees and
agents, if they were available at the time, provided any appropriate warning or
guidance on the operation of the equipment.
(5) Compensation is payable out of money appropriated by the
Parliament.
(6) For the purposes of subsection (1), damage to data
includes damage by erasure of data or addition of other data.
Part 6—Keeping
commercial documents and records verifying communications to
Customs
14 Subsection 240(1)
(penalty)
Omit “$2,000”, substitute “30 penalty
units”.
15 Subsection 240(1AA)
Omit “, 70 or 77D”, substitute “or 70”.
16 Subsection 240(1AA)
(penalty)
Omit “20 penalty units”, substitute “30 penalty
units”.
17 Subsection 240(1A)
Repeal the subsection, substitute:
(1A) A person who is the owner of goods exported from Australia must keep
all the relevant commercial documents relating to the goods that:
(a) come into the person’s possession or control at any time;
and
(b) are necessary to enable a Collector to satisfy himself or herself as
to the correctness of information communicated by, or on behalf of, the person
to Customs (whether in documentary or other form);
for the period of 5 years after the time when the goods were exported from
Australia.
Penalty: 30 penalty units.
18 Before subsection 240(2)
Insert:
(1B) A person who, in Australia:
(a) causes goods to be imported into, or exported from, Australia;
or
(b) receives goods that have been imported into, or are to be exported
from, Australia;
must keep all the relevant commercial documents that come into the
person’s possession or control at any time and relate to the goods
concerned or to their carriage to or from Australia, being documents that are
necessary to enable a Collector to satisfy himself or herself:
(c) whether the person is complying with a Customs-related law;
or
(d) as to the correctness of information communicated by, or on behalf of,
the person to Customs (whether in documentary or other form);
for the period of 5 years from the time when the goods were imported into,
or exported from, Australia.
Penalty: 30 penalty units.
19 Subsections 240(2) and
(3)
Omit “or (1A)”, substitute “, (1A) or
(1B)”.
20 Subsections 240(4), (5) and
(6)
Repeal the subsections, substitute:
(4) A person who is required by this section to keep a commercial document
relating to particular goods may keep the document at any place (which may be a
place outside Australia) and, subject to subsection (5), may keep the
document in any form or store it in any manner.
(5) A person referred to in subsection (4) must:
(a) keep the document in such a manner as will enable a Collector readily
to ascertain whether the goods have been properly described for the purpose of
importation or exportation, as the case requires, and, in the case of goods
entered for home consumption, properly valued or rated for duty; and
(b) if the document is in a language other than the English
language—keep the document in such a way that a translation of the
document into the English language can readily be made; or
(c) if the document is a record of information kept by a mechanical,
electronic or other device—keep the record in such a way that a document
setting out in the English language the information recorded or stored can be
readily produced.
Penalty: 30 penalty units.
(6) An authorised officer may, by written notice given to a person who is
required under this section to keep a commercial document, require the person to
inform the officer within a reasonable period, and in a manner specified in the
notice, of the whereabouts of the document.
(6A) If:
(a) a notice is given to a person under subsection (6); and
(b) the person fails to comply with the notice;
the person commits an offence punishable, on conviction, by a penalty not
exceeding 30 penalty units.
(6B) A person who is required to keep a commercial document must not alter
or deface the document.
Penalty: 30 penalty units.
(6C) A document is not taken to be altered or defaced for the purposes of
subsection (6B) merely because a notation or marking is made on it in
accordance with ordinary commercial practice.
(6D) An offence against, or for a contravention of, this section is an
offence of strict liability.
21 After section 240
Insert:
(1) An authorised officer may, by written notice given to a person who is
required under section 240 to keep a commercial document, require the
person to produce, either at the business premises in Australia of the person or
at a place in Australia specified in the notice, and within a period specified
in the notice, for inspection by an authorised officer:
(a) if the document is in writing—the document; or
(b) if the document is a record of information kept by a mechanical,
electronic or other device—the information.
Note 1: A person who keeps a record of information by means
of a mechanical, electronic or other device must comply with a requirement made
under subsection (1) by producing the information in a document setting out
the information in a form the authorised officer can understand. See
section 25A of the Acts Interpretation Act 1901.
Note 2: Failure to produce a commercial document following a
requirement made under subsection (1) is an offence. See
section 243SB.
(2) The period that may be specified in a notice given under
subsection (1) must not be less than 14 days after the notice is
given.
(1) This section applies to a person who makes a communication (however
described) to Customs under this Act.
(2) The purpose of this section is to help officers of Customs to verify
the content of communications made to Customs.
(3) The person must keep, in accordance with this section, for the period
of one year after the communication is made, a record that verifies the contents
of the communication.
Penalty: 30 penalty units
(4) A person who is required by this section to keep a record may keep the
record at any place (which may be a place outside Australia) and, subject to
subsection (5), may keep the record in any form or store it in any
manner.
(5) A person referred to in subsection (4) must:
(a) if the record is in a language other than the English
language—keep the record in such a way that a translation of the record
into the English language can readily be made; or
(b) if the record is kept by a mechanical, electronic or other
device—keep the record in such a way that a document setting out in the
English language the information recorded or stored can be readily
produced.
(6) An authorised officer may, by written notice given to a person who is
required under this section to keep a record, require the person to inform the
officer within a reasonable period, and in a manner specified in the notice, of
the whereabouts of the record.
(7) If:
(a) a notice is given to a person under subsection (6); and
(b) the person fails to comply with the notice;
the person commits an offence punishable, on conviction, by a penalty not
exceeding 30 penalty units.
(8) An offence for a contravention of subsection (3) or (7) is an
offence of strict liability.
(1) An authorised officer may, by written notice given to a person who is
required under section 240AB to keep a record, require the person to
produce, either at the business premises in Australia of the person or at a
place in Australia specified in the notice, and within a period specified in the
notice, for inspection by an authorised officer:
(a) if the record is in writing—the record; or
(b) if the record is kept by a mechanical, electronic or other
device—the information contained in the record.
Note 1: A person who keeps a record of information by means
of a mechanical, electronic or other device must comply with a requirement made
under subsection (1) by producing the information in a document setting out
the information in a form the authorised officer can understand. See
section 25A of the Acts Interpretation Act 1901.
Note 2: Failure to produce a record following a requirement
made under subsection (1) is an offence. See
section 243SB.
(2) The period that may be specified in a notice given under
subsection (1) must not be less than 14 days after the notice is
given.
22 Section 240B
Repeal the section.
1A Paragraph 234(1)(g)
Repeal the paragraph.
1B Paragraph 234(2)(c)
Omit “$5,000”, substitute “100 penalty
units”.
1C Paragraph 234(2)(d)
Repeal the paragraph, substitute:
(d) in the case of an offence against paragraph (1)(h), by a penalty
not exceeding 10 penalty units.
1 Subsection 234(2A)
Omit “subsection 119D(3)”, substitute
“section 119D”.
2 Subsection 234(4) (second
occurring)
Renumber as subsection 234(4A).
3 Paragraph 234(8)(a)
After “71A”, insert “or 71DB”.
4 Division 4 of Part XIII
(heading)
Repeal the heading, substitute:
5 Sections 243T, 243U and
243V
Repeal the sections, substitute:
(1) A person must not fail to answer a question that an officer, pursuant
to a power conferred on the officer by this Act, requires the person to
answer.
Penalty: 30 penalty units.
(2) An offence for a contravention of subsection (1) is an offence of
strict liability.
(1) A person must not fail to produce a document or record that an
officer, pursuant to a power conferred on the officer by this Act other than a
power conferred by section 71DA, 71DL, 114A or 118, requires the person to
produce.
Penalty: 30 penalty units.
(2) An offence for a contravention of subsection (1) is an offence of
strict liability.
(1) Subject to subsection (2), a person who would, apart from this
subsection, be required to:
(a) answer a question under section 243SA; or
(b) produce a document or record under section 243SB;
need not comply with the requirement if so complying would:
(c) tend to incriminate the person; or
(d) result in further attempts to obtain evidence that would tend to
incriminate the person.
(2) Subsection (1) does not apply, and the person must comply with
the requirement, if the person has waived his or her rights under that
subsection.
(1) If:
(a) a person:
(i) makes to an officer a statement (other than a statement in a cargo
report or an outturn report), in respect of particular goods, that is false or
misleading in a material particular; or
(ii) omits from a statement (other than a statement in a cargo report or
an outturn report), in respect of particular goods, made to an officer any
matter or thing without which the statement is false or misleading in a material
particular; and
(b) any of the following applies:
(i) the amount of duty properly payable on the goods exceeds the amount of
duty that would have been payable if the amount of duty were determined on the
basis that the statement was not false or misleading;
(ii) a refund of duty on the goods was paid that would not have been
payable, or that exceeded the amount of the refund of duty that would have been
payable, if the amount of the refund were determined on the basis that the
statement was not false or misleading;
(iii) a drawback of duty on the goods was paid that would not have been
payable, or that exceeded the amount of the drawback of duty that would have
been payable, if the amount of the drawback were determined on the basis that
the statement was not false or misleading;
the owner of the goods (not being a person who is to be treated as the
owner of the goods because that person is an agent of the owner) commits an
offence.
(2) An offence against subsection (1) is an offence of strict
liability.
(3) The penalty for a conviction for an offence against
subsection (1) is an amount not exceeding:
(a) if subparagraph (1)(b)(i) applies—the amount of the excess;
or
(b) if subparagraph (1)(b)(ii) applies—the refund that would
not have been payable, or the amount of the excess, as the case may be;
or
(c) if subparagraph (1)(b)(iii) applies—the drawback that would
not have been payable, or the amount of the excess, as the case may
be.
(4) Subsection (1) does not apply to a statement made by a person to
an officer if:
(a) the person gives notice in writing to the officer, or to another
officer doing duty in relation to the matter to which the statement relates,
stating that the statement is false or misleading in a material particular or is
false or misleading because of the omission of a matter or thing; and
(b) no notice under section 214AD was given to the person after the
statement was made and before the notice under paragraph (a) of this
subsection was given.
(5) Subsection (1) does not apply to a statement made by a person to
an officer if:
(a) the statement specifies that the person is uncertain about information
included in the statement, and considers that, as a result of including that
information, the statement might be false or misleading in a material
particular; and
(b) the statement identifies the information whose inclusion might make
the statement false or misleading in a material particular; and
(c) the statement sets out the reasons why the person is uncertain about
the identified information.
(6) Subsection (1) does not apply to a statement made by a person to
an officer if:
(a) the statement specifies that the person is uncertain whether, as a
result of omitting information from the statement, the statement might be false
or misleading in a material particular; and
(b) the statement identifies the omission of information that might make
the statement false or misleading in a material particular; and
(c) the statement sets out the reasons for the person’s uncertainty
about the effect of omitting the information.
(1) A person commits an offence if:
(a) the person:
(i) makes to an officer a statement (other than a statement in a cargo
report or an outturn report) that is false or misleading in a material
particular; or
(ii) omits from a statement (other than a statement in a cargo report or
an outturn report) made to an officer any matter or thing without which the
statement is false or misleading in a material particular; and
(b) none of the following applies:
(i) the amount of duty properly payable on particular goods exceeds the
amount of duty that would have been payable if the amount of duty were
determined on the basis that the statement was not false or
misleading;
(ii) a refund of duty on particular goods was paid that would not have
been payable, or that exceeded the amount of the refund of duty that would have
been payable, if the amount of the refund were determined on the basis that the
statement was not false or misleading;
(iii) a drawback of duty on particular goods was paid that would not have
been payable, or that exceeded the amount of the drawback of duty that would
have been payable, if the amount of the drawback were determined on the basis
that the statement was not false or misleading.
(2) An offence against subsection (1) is an offence of strict
liability.
(3) The penalty for a conviction for an offence against
subsection (1) is an amount not exceeding 50 penalty units for each
statement that is found by the court to be false or misleading.
(4) Subsection (1) does not apply to a statement made by a person to
an officer if:
(a) the person gives notice in writing to the officer, or to another
officer doing duty in relation to the matter to which the statement relates,
stating that the statement is false or misleading in a material particular or is
false or misleading because of the omission of a matter or thing; and
(b) no notice under section 214AD was given to the person after the
statement was made and before the notice under paragraph (a) of this
subsection was given.
(5) In this section:
statement does not include:
(a) a statement made under Part XVA or XVB; or
(b) a statement that a person who is or was a passenger on, or a member of
the crew of, a ship or aircraft made in relation to his or her accompanied
personal or household effects that were carried on the ship or
aircraft.
(1) A person commits an offence if the person:
(a) makes to an officer a statement, in a cargo report or an outturn
report, that is false or misleading in a material particular; or
(b) omits from a statement, in a cargo report or an outturn report, made
to an officer any matter or thing without which the statement is false or
misleading in a material particular.
(2) An offence against subsection (1) is an offence of strict
liability.
(3) The penalty for a conviction for an offence against
subsection (1) is an amount not exceeding 50 penalty units.
For the purposes of this Division, any electronic communication to
Customs is taken to be a statement made to the CEO.
5A Saving
Despite the repeal by item 5 of sections 243T, 243U and 243V of
the Customs Act 1901, those sections continue to apply in respect of
statements made before the repeal.
6 At the end of
Part XIII
Add:
(1) This Division applies to an offence against, or an offence for a
contravention of, subsection 33(2), (3) or (6), 64(13), 64AA(10), 64AAA(9),
64AAB(7), 64AAC(6), 64AB(10), 64ABAA(9), 71G(1), 74(6), 99(2) or (3), 102A(4),
113(1), 114B(7), 114D(1), 114E(1), 114F(2), 115(1), 116(2), 117AA(1), (2), (3)
or (4), 117A(1), 118(1), 119(3), 126E(3), 126F(3), 243SA(1), 243SB(1), 243T(1),
243U(1) or 243V(1).
(2) A reference in subsection (1) to a subsection of a section of
this Act is a reference to:
(a) the subsection as inserted or substituted by the Customs
Legislation Amendment and Repeal (International Trade Modernisation) Act
2001; or
(b) if the subsection so inserted or substituted is amended or replaced by
a later Act—the subsection as so amended or replaced.
(1) If the CEO has reasonable grounds to believe that a person has
committed an offence, the CEO may cause an infringement notice to be served on
the person in accordance with this Division.
(2) Subject to subsection (3), an infringement notice does not have
any effect unless it is served within one year after the day on which the
offence is alleged to have been committed.
(3) An infringement notice for an offence against subsection 243T(1) or
243U(1) that was detected as a result of the exercise of monitoring powers does
not have any effect unless it is served within:
(a) 4 years after the day on which the false or misleading statement was
made; or
(b) one year after the day on which the offence was detected;
whichever period ends first.
(1) An infringement notice must:
(a) state the name of the person on whom it is to be served; and
(b) state that it is being served on behalf of the CEO; and
(c) state:
(i) the nature of the alleged offence; and
(ii) the time (if known) and date on which, and the place at which, the
offence is alleged to have been committed; and
(iii) the maximum penalty that a court could impose for the alleged
offence; and
(d) if the alleged offence is an offence against section 243T and
there is still any unpaid duty or any unrepaid refund or drawback of
duty—state that the obligation to pay the duty or repay the refund or
drawback continues despite the service of the infringement notice; and
(e) specify a penalty that is payable under the notice in respect of the
alleged offence; and
(f) state that, if the person on whom the notice is served:
(i) does not wish the matter to be dealt with by a court; and
(ii) in the case of an alleged offence against section 243T—has
paid any unpaid duty or any unrepaid refund or drawback of duty within the
period of 28 days after the date of service of the notice;
the person may pay to the CEO, within the period of 28 days after the
date of service of the notice, the amount of the penalty specified in the
notice; and
(g) state that the person may make written representations to the CEO
seeking the withdrawal of the notice.
Note: The CEO has power to extend periods stated in notices
given under paragraph (1)(f) (see section 243ZE).
(2) If:
(a) an infringement notice is served on a person in accordance with this
Division in respect of an alleged offence for a contravention of subsection
243T(1) in respect of goods; and
(b) the person applies under subsection 273GA(2) for review of the
decision as to the amount of duty payable on the goods;
the period beginning on the making of the application and ending on the
final determination of the amount of duty by a tribunal, or by a court on appeal
from a tribunal, is not to be taken into account in working out the period of 28
days referred to in paragraph (1)(f).
(3) An infringement notice may contain any other matters that the CEO
considers necessary.
(4) The penalty to be specified in an infringement notice under
paragraph (1)(e) is:
(a) if the infringement notice is given in respect of an alleged offence
under subsection 243U(1)—the lesser of the following amounts:
(i) 10 penalty units;
(ii) 1/2 penalty
unit for each material particular that is alleged to be false or misleading or
each matter or thing that is alleged to have been omitted, as the case may be;
or
(b) otherwise—one-fifth of the maximum amount of the penalty that a
court could impose for the offence.
(1) A person on whom an infringement notice has been served may make
written representations to the CEO seeking the withdrawal of the
notice.
(2) The CEO may withdraw an infringement notice served on a person
(whether or not the person has made representations seeking the withdrawal) by
causing written notice of the withdrawal to be served on the person within the
period within which the penalty specified in the infringement notice is required
to be paid.
(3) The matters to which the CEO may have regard in deciding whether or
not to withdraw an infringement notice include, but are not limited to, the
following:
(a) whether the person has previously been convicted of an offence for a
contravention of this Act;
(b) the circumstances in which the offence specified in the notice is
alleged to have been committed;
(c) whether the person has previously been served with an infringement
notice in respect of which the person paid the penalty specified in the
notice;
(d) any written representations made by the person.
(4) If:
(a) the person pays the penalty specified in the infringement notice
within the period within which the penalty is required to be paid; and
(b) the notice is withdrawn after the person pays the penalty;
the CEO must refund to the person, out of money appropriated by the
Parliament, an amount equal to the amount paid.
(1) This section applies if:
(a) an infringement notice is served on a person; and
(b) the person pays the penalty specified in the notice before the end of
the period referred to in paragraph 243Z(1)(f); and
(c) where the alleged offence is an offence against
section 243T—the person pays any unpaid duty, or any unrepaid refund
or drawback, before the end of that period; and
(d) the infringement notice is not withdrawn.
(2) Any liability of the person for the offence specified in the notice is
taken to be discharged.
(3) Further proceedings cannot be taken against the person for the
offence.
(4) The person is not regarded as having been convicted of the
offence.
This Division does not permit the service of more than one infringement
notice on a person for the same offence.
This Division does not:
(a) require an infringement notice to be served on a person in relation to
an offence; or
(b) affect the liability of a person to be prosecuted for an offence
if:
(i) an infringement notice is not served on the person in relation to the
offence; or
(ii) an infringement notice served on the person in relation to the
offence has been withdrawn; or
(c) affect the liability of a person to be prosecuted for an offence if
the person does not comply with an infringement notice served on the person in
relation to the offence; or
(d) limit the amount of the penalty that may be imposed by a court on a
person convicted of an offence.
(1) The CEO may, by writing, extend, in relation to a particular person,
the period referred to in paragraph 243Z(1)(f).
(2) The power of the CEO under subsection (1) to extend the period
may be exercised before or after the end of the period.
(3) If the CEO extends a period under subsection (1), a reference in
this Division, or in a notice or other instrument under this Division, to the
period is taken, in relation to the person, to be a reference to the period as
so extended.
7 Paragraph 273GA(1)(ka)
Repeal the paragraph.
Part 1—Maintenance
of electronic communications systems by Customs
1 After Part VI
Insert:
(1) The CEO must establish and maintain such information systems as are
necessary to enable persons to communicate electronically with
Customs.
(2) The CEO must determine, and cause to be published in the
Gazette:
(a) the information technology requirements that have to be met by persons
who wish to communicate with Customs electronically; and
(b) the action that a person has to take in order to verify the receipt of
information communicated to Customs electronically; and
(c) the information technology requirements that have to be met to satisfy
a requirement that a person’s signature be given to Customs in connection
with information when the information is communicated electronically;
and
(d) the information technology requirements that have to be met to satisfy
a requirement that a document be produced to Customs when the document is
produced electronically.
(3) The CEO may:
(a) determine alternative information technology requirements that may be
used; and
(b) without limiting paragraph (a), determine different information
technology requirements that may be used in different circumstances or by
different classes of persons.
(1) If:
(a) an information system becomes temporarily inoperative; or
(b) an information system that has become temporarily inoperative again
becomes operative;
the CEO must cause notice of the occurrence to be given:
(c) on the website maintained by Customs on the Internet; and
(d) where practicable, by e-mail to persons who communicate with Customs
electronically.
(2) If an information system is temporarily inoperative, information that
a person could otherwise have communicated electronically to Customs by means of
the system may be communicated to Customs in either of the following
ways:
(a) if another information system by means of which the person can
communicate information to Customs is operative—electronically by means of
that other system;
(b) by document given or sent to an officer doing duty in relation to the
matter to which the information relates.
(3) If:
(a) because an information system is temporarily inoperative, a person
communicates information to an officer by document in accordance with
paragraph (2)(b); and
(b) the CEO causes notice to be given under paragraph (1)(b) stating
that the information system has again become operative;
the person must communicate the information electronically to Customs
within 24 hours after the notice was given.
Penalty: 50 penalty units.
(4) An offence for a contravention of subsection (3) is an offence of
strict liability.
(1) This section applies when a person who is liable to make a payment to
Customs and would ordinarily make the payment electronically is unable to do so
because an information system is temporarily inoperative.
(2) The person may give an undertaking to Customs to make the payment as
soon as practicable after, and in any case not later than 24 hours after, the
CEO causes notice to be given under paragraph 126E(1)(b) stating that the
information system has again become operative.
(3) If the person is notified by Customs that the undertaking is
accepted:
(a) this Act has the effect that it would have if the payment had been
made; and
(b) the person must comply with the undertaking.
Penalty: 50 penalty units.
(4) An offence for a contravention of subsection (3) is an offence of
strict liability.
An information system that has become inoperative is not taken to be
temporarily inoperative for the purposes of this Part unless the
CEO is satisfied that the period for which it has been, or is likely to be,
inoperative is significant.
2 Subsection 4(1) (paragraph (b) of the
definition of authority to deal)
Repeal the paragraph, substitute:
(b) in relation to goods the subject of an import declaration—an
authority of the kind referred to in subsection 71C(4); or
(c) in relation to goods the subject of an RCR—an authority of the
kind referred to in subsection 71DE(3); or
(d) in relation to goods the subject of a warehouse declaration—an
authority of the kind referred to in subsection 71DJ(4).
3 Subsection 4(1)
Insert:
cargo release advice means a cargo release advice given under
subsection 71DE(1).
4 Subsection 4(1) (definition of cargo report
processing charge)
Repeal the definition.
5 Subsection 4(1)
Insert:
customs broker means a customs broker within the meaning of
Part XI.
6 Subsection 4(1) (definition of entry
processing charge)
Repeal the definition.
7 Subsection 4(1)
Insert:
import declaration means an import declaration communicated
to Customs by document or electronically as mentioned in
section 71A.
8 Subsection 4(1)
Insert:
import declaration advice means an import declaration advice
given under subsection 71C(1).
9 Subsection 4(1)
Insert:
import declaration processing charge means import declaration
processing charge payable as set out in section 71B.
10 Subsection 4(1) (definition of import
entry)
Repeal the definition, substitute:
import entry means an entry of goods for home consumption
made as mentioned in subsection 68(3A) or an entry of goods for warehousing made
as mentioned in subsection 68(3B).
11 Subsection 4(1) (definition of import
entry advice)
Repeal the definition, substitute:
import entry advice means an import declaration advice, a
cargo release advice or a warehouse declaration advice.
12 Subsection 4(1)
Insert:
import information contract means a contract made under
section 71DD.
13 Subsection 4(1)
Insert:
periodic declaration has the meaning given by
section 71DF.
14 Subsection 4(1)
Insert:
periodic declaration processing charge means a periodic
declaration processing charge payable as set out in section 71DG.
15 Subsection 4(1)
Insert:
RCR means a request for cargo release communicated to Customs
under section 71DB.
16 Subsection 4(1)
Insert:
RCR processing charge means an RCR processing charge payable
as set out in section 71DC.
17 Subsection 4(1) (definition of screening
charge)
Repeal the definition, substitute:
screening charge means the charge payable as set out in
section 64ABC.
18 Subsection 4(1)
Insert:
self-assessed clearance declaration means a declaration
communicated to Customs under subsection 71(2).
19 Subsection 4(1)
Insert:
self-assessed clearance declaration charge means a
self-assessed clearance declaration charge payable as set out in
section 71AAA.
20 Subsection 4(1) (definition of visual
examination application)
Omit “71C”, substitute “71D or 71DK”.
21 Subsection 4(1)
Insert:
warehouse declaration means a warehouse declaration
communicated to Customs by document or electronically under
section 71DH.
22 Subsection 4(1)
Insert:
warehouse declaration advice means a warehouse declaration
advice given under section 71DJ.
23 Subsection 4(1)
Insert:
warehouse declaration processing charge means a warehouse
declaration processing charge payable as set out in section 71DI.
24 Subsection 4(1)
Insert:
warehoused goods declaration fee means a fee payable under
section 71BA for the processing of an import declaration in respect of
warehoused goods.
25 Subsection 4(1) (definition of warehoused
goods entry fee)
Repeal the definition.
26 Subparagraphs 30(1)(a)(ii) to
(iv)
Repeal the subparagraphs, substitute:
(ii) if the goods are not examinable food that has been entered for home
consumption or warehousing—until either they are delivered into home
consumption in accordance with an authority to deal or in accordance with a
permission under section 69, 70 or 162A or they are exported to a place
outside Australia, whichever happens first; and
(iii) if the goods are examinable food that has been entered for home
consumption—until a food control certificate is delivered to the person
who has possession of the food; and
(iv) if the goods are examinable food that has been entered for
warehousing—until there is delivered to the person who has possession of
the food an imported food inspection advice requiring its treatment, destruction
or exportation or, if no such advice is delivered, until the goods are entered
for home consumption or the food is exported to a place outside Australia,
whichever happens first;
27 Paragraphs 30(1)(ab) and
(ad)
Omit “(2)”, substitute “(4) or (5)”.
28 After paragraph
30(1)(ad)
Insert:
(ae) as to goods referred to in paragraph 68(1)(j)—from the time of
their importation until they are exported to a place outside
Australia;
29 Paragraph 35A(1A)(a)
Omit “given under section 71B”, substitute “to
deal”.
30 Subsection 42(1)
Omit “under section 71B”.
31 After the heading to Division 4 of
Part IV
Insert:
32 At the end of subsection
68(1)
Add:
; and (j) goods stated in a cargo report to be goods whose destination is
a place outside Australia.
33 Paragraphs 68(2)(b) and
(c)
Repeal the paragraphs, substitute:
(b) for warehousing.
34 After subsection 68(3)
Insert:
(3A) An entry of goods for home consumption is made by communicating to
Customs:
(a) an import declaration in respect of the goods; or
(b) an RCR in respect of the goods.
(3B) An entry of goods for warehousing is made by communicating to Customs
a warehouse declaration in respect of the goods.
35 After section 68
Insert:
If a cargo report in relation to goods states that the destination of the
goods is a place outside Australia, an officer may direct a person who has
possession of the goods:
(a) not to move the goods; or
(b) to move them to a place specified in the direction.
36 Subsection 70(9)
Repeal the subsection, substitute:
(9) In this section, a reference to the hours of business for dealing with
import entries is a reference to a time when, under regulations made for the
purposes of section 28, the applicant would be able to give a documentary
import declaration to Customs.
37 Section 71
Repeal the section, substitute:
(1) The owner of goods of a kind referred to in paragraph 68(1)(d) must,
in any circumstances specified in the regulations, provide such
information:
(a) at such time; and
(b) in such manner and form;
as the regulations specify.
(2) Despite section 181, the owner of goods of a kind referred to in
paragraph 68(1)(e), (f) or (i), or a person acting on behalf of the owner, must
communicate electronically to Customs a declaration (a self-assessed
clearance declaration):
(a) stating:
(i) whether the value of the goods is less than $250, or such other amount
as is prescribed; and
(ii) whether the goods are subject to quarantine; and
(b) containing such other particulars (if any) of the goods as are set out
in an approved statement.
(3) The regulations may exempt from subsection (2):
(a) a person who is, or is included in a class of persons who are,
specified in the regulations; or
(b) goods that are, or are included in a class of goods that are,
specified in the regulations.
(4) Subject to subsection (7), if goods of a kind referred to in
paragraph 68(1)(d) are imported into Australia, Customs must, having regard to
any information given to Customs in accordance with the regulations and any
further information supplied under section 196C:
(a) authorise the delivery of the goods into home consumption;
or
(b) refuse to authorise the delivery of the goods into home consumption
and give reasons for its refusal.
(5) If goods of a kind referred to in paragraph 68(1)(e), (f) or (i) are
imported into Australia, Customs must, having regard to any information
contained in a self-assessed clearance declaration, any further information
supplied under section 196C or any other information given to or obtained
by Customs:
(a) authorise the delivery of the goods into home consumption;
or
(b) refuse to authorise the delivery of the goods into home consumption
and give reasons for its refusal.
(6) A decision of Customs under subsection (4) or (5) may be
communicated by notice in writing, electronically or in any other way permitted
by the regulations.
(7) Customs must not authorise the delivery of goods referred to in
subsection (4) or (5) unless the duty (if any) and any other charge (other
than self-assessed clearance charge payable under an arrangement made under
subsection 71AAB(2)) or tax (if any) payable on the importation of goods has
been paid.
(8) If, after Customs has authorised delivery of goods into home
consumption under paragraph (4)(a) or (5)(a) and before the goods are so
dealt with, an officer has reasonable grounds to suspect that the goods were
imported into Australia in contravention of a Customs-related law, the officer
may suspend the authority for a specified period by:
(a) signing a notice:
(i) stating that the authority is so suspended; and
(ii) setting out the reasons for the suspension;
and serving a copy of the notice on the owner of the goods or, if the
owner does not have possession of the goods, on the person who has possession of
the goods; or
(b) by sending electronically to the person who made the self-assessed
clearance declaration a message stating that the authority is so suspended and
setting out the reasons for the suspension.
(9) If, during the suspension under subsection (8) of an authority,
an officer becomes satisfied that there are no longer reasonable grounds to
suspect that the goods were imported into Australia in contravention of a
Customs-related law, the officer must revoke the suspension by:
(a) signing a notice stating that the suspension is revoked and serving a
copy of the notice on the owner of the goods or, if the owner does not have
possession of the goods, on the person who has possession of the goods;
or
(b) by sending electronically to the person who made the self-assessed
clearance declaration a message stating that the suspension is
revoked.
(10) A suspension of an authority, or the revocation of a suspension of an
authority, has effect from the time when the relevant notice was given or the
relevant message was sent, as the case may be.
(1) Subject to this section, when a self-assessed clearance declaration is
communicated to Customs in accordance with subsection 71(2), the person who sent
the communication becomes liable to pay self-assessed clearance declaration
charge in respect of the declaration.
(2) If a person pays self-assessed clearance declaration charge in respect
of a self-assessed clearance declaration relating to goods, no other person is
liable to pay charge in respect of the declaration.
(3) Self-assessed clearance declaration charge is not payable in respect
of a declaration relating to goods if:
(a) the owner of the goods, or a person acting on behalf of the owner,
communicated an abbreviated cargo report (as defined by section 63A) in
respect of the goods; or
(b) the owner of the goods is a person, or is a person included in a class
of persons, declared by the regulations to be exempt from payment of
self-assessed clearance declaration charge.
(1) If:
(a) the CEO has not made an arrangement with a person under
subsection (2); or
(b) an arrangement made under subsection (2) with a person is
terminated in the circumstances set out in subsection (4);
the person must, within 21 days after the person is notified by Customs of
the total amount of all the self-assessed clearance declaration charges for
which the person becomes liable during each month, pay that amount to the
Commonwealth.
(2) The CEO may make an arrangement with a person under which the person
agrees to pay self-assessed clearance declaration charge to the Commonwealth in
the manner provided in the arrangement.
(3) An amount payable by a person:
(a) in accordance with subsection (1); or
(b) under an arrangement made under subsection (2);
may be recovered by the Commonwealth by action against that person in a
court of competent jurisdiction as a debt due to the Commonwealth.
(4) If:
(a) a person has entered into an arrangement under subsection (2);
and
(b) the person refuses or fails to pay the self-assessed clearance
declaration charge in accordance with the arrangement;
the arrangement is terminated by this subsection.
38 Sections 71A to 71D
Repeal the sections, substitute:
(1) An import declaration is a communication to Customs in accordance with
this section of information about:
(a) goods to which section 68 applies; or
(b) warehoused goods;
that are intended to be entered for home consumption.
(2) An import declaration can be communicated by document or
electronically.
(3) A documentary import declaration must:
(a) be made by the owner of the goods concerned; and
(b) be communicated to Customs:
(i) by giving or sending it to an officer doing duty in relation to import
declarations; or
(ii) by leaving it at a place that has been allocated for lodgment of
import declarations in a Customs Office;
at the place at which the goods are to be delivered for home
consumption.
(4) An electronic import declaration can be communicated only by the owner
of the goods concerned.
(5) If the information communicated to Customs in an import declaration
relating to goods adequately identifies any permission (however it is described)
that has been given for the importation of those goods, the identification of
the permission in that information is taken, for the purposes of any law of the
Commonwealth (including this Act), to be the production of the permission to an
officer.
(6) However, subsection (5) does not affect any power of an officer,
under this Act, to require the production of a permission referred to in that
subsection.
(7) If:
(a) an import declaration is, or is taken under section 71L to have
been, communicated to Customs; and
(b) before the time when the declaration is, or is so taken to have been,
communicated to Customs, the goods to which the declaration relates have been
imported or have been brought to the first port or airport in Australia at which
any goods are to be discharged;
the goods are taken to have been entered for home consumption.
(8) If:
(a) an import declaration is, or is taken under section 71L to have
been, communicated to Customs; and
(b) at the time when the declaration is, or is so taken to have been,
communicated to Customs, the goods to which the declaration relates have not
been brought to the first port or airport in Australia at which any goods are to
be discharged;
the goods are taken to be entered for home consumption only when they are
brought to that port or airport.
(1) When an import declaration (including an altered import declaration)
in respect of goods to which section 68 applies (other than warehoused
goods) is, or is taken to have been, communicated to Customs under
section 71A, the owner of the goods becomes liable to pay import
declaration processing charge in respect of the declaration.
(2) If a person who is an owner of goods pays import declaration
processing charge in respect of an import declaration relating to particular
goods, any other person who is an owner of those goods ceases to be liable to
pay charge in respect of that declaration.
(3) If an import declaration is withdrawn under subsection 71F(1), or is
taken, under subsection 71F(2) or (7), to have been withdrawn, before the issue
of an authority to deal in respect of goods covered by the declaration, then,
despite subsection (1), the owner of the goods is not liable to pay import
declaration processing charge in respect of the declaration.
(1) An owner of warehoused goods who makes an import declaration in
respect of the goods is liable to pay a fee (the warehoused goods
declaration fee) for the processing by Customs of the
declaration.
(2) The amount of the warehoused goods declaration fee is:
(a) if the import declaration is made electronically—$23.20 or, if
another amount (not exceeding $34.80) is prescribed by the regulations, the
amount so prescribed; or
(b) if the import declaration is made by document—$60.00 or, if
another amount (not exceeding $90.00) is prescribed by the regulations, the
amount so prescribed.
(3) If a person who is an owner of warehoused goods pays the warehoused
goods declaration fee for the processing of an import declaration in respect of
the goods, any other person who is an owner of the goods ceases to be liable to
pay the fee for the processing of the import declaration.
(4) In this section:
warehoused goods includes goods that, under section 100,
may be dealt with as warehoused goods.
(1) If an import declaration in respect of goods has been communicated to
Customs, Customs must give an import declaration advice, by document or
electronically, in accordance with this section.
(2) An import declaration advice relating to goods entered by documentary
import declaration:
(a) must be given to the owner of the goods or be made available for
collection by leaving it at a place in a Customs office that has been allocated
for collection of such advices; and
(b) must contain:
(i) a statement to the effect that the goods are cleared for home
consumption; or
(ii) a statement that the goods are directed to be held in their current
location or are directed for further examination.
(3) An import declaration advice relating to goods entered by an
electronic import declaration:
(a) must refer to the number given by Customs to identify the particular
import declaration; and
(b) must be communicated electronically to the person who made the
declaration; and
(c) must contain:
(i) a statement to the effect that the goods are cleared for home
consumption; or
(ii) a statement that the goods are directed to be held in their current
location or are directed for further examination.
(4) Subject to subsection (5), if:
(a) an import declaration advice is given or communicated under this
section; and
(b) a payment is made of any duty, GST, luxury car tax, wine tax, import
declaration processing charge or other charge or fee payable at the time of
entry of, or in respect of, the goods covered by the import declaration
advice;
Customs must:
(c) if the advice was given under subsection (2)—give the
person to whom the advice was given an authority, in writing, to take the goods
into home consumption; and
(d) if the advice was communicated electronically under
subsection (3)—communicate electronically, to the person to whom the
advice was communicated, an authority to take the goods into home
consumption.
(5) Customs is not required to give or communicate an authority under
subsection (4) while the goods concerned are subject to a direction
referred to in subparagraph (2)(b)(ii) or (3)(c)(ii).
(6) Customs must give an authority under subsection (4) in relation
to goods covered by item 2 of the table in subsection 132AA(1) if
subsection (4) would require Customs to do so apart from
paragraph (4)(b).
Note: Subsection 132AA(1) provides that import duty on goods
covered by item 2 of the table in that subsection must be paid by a time
worked out under the regulations.
(7) Customs must give an authority under subsection (4) in relation
to goods if:
(a) that subsection would require Customs to do so apart from the fact
that any or all of the following were not paid when duty on the goods was paid
(or would have been payable if the goods had been subject to duty):
(i) the GST payable on the taxable importation (as defined in the GST
Act), if any, that is associated with the import of the goods;
(ii) if a taxable importation of a luxury car (as defined in the Luxury
Car Tax Act) is associated with the import of the goods—the luxury car tax
payable on that taxable importation;
(iii) if a taxable dealing (as defined in the Wine Tax Act) is associated
with the import of the goods—the wine tax payable on that dealing;
and
(b) because of the following provisions, the unpaid GST, luxury car tax or
wine tax (as appropriate) was not payable until after duty on the goods was
payable (or would have been payable if the goods had been subject to
duty):
(i) paragraph 33-15(b) of the GST Act;
(ii) paragraph 13-20(b) of the Luxury Car Tax Act;
(iii) paragraph 23-5(b) of the Wine Tax Act.
(8) If goods are authorised to be taken into home consumption, the
authority to deal, whether given by a document or electronically, must set
out:
(a) any condition of the kind referred to in subsection (9) to which
the authority is subject; and
(b) the date on which the authority is given; and
(c) such other information as is prescribed.
(9) An authority to deal with goods may be expressed to be subject to a
condition that a specified permission for the goods to be dealt with (however it
is described) be obtained under another law of the Commonwealth.
(10) If an authority to deal with goods is expressed to be subject to the
condition that a specified permission be obtained, the authority is taken not to
have been given until the permission has been obtained.
(11) An officer may, at any time before goods authorised to be taken into
home consumption are so dealt with, cancel the authority:
(a) if the authority was given in respect of a documentary declaration,
by:
(i) signing a notice stating that the authority is cancelled and setting
out the reasons for the cancellation; and
(ii) serving a copy of the notice on the person who made the declaration
or, if that person does not have possession of the goods, on the person who has
possession of the goods; or
(b) if the authority was given in respect of an electronic
declaration—by sending electronically, to the person who made the
declaration, a message stating that the authority is cancelled and setting out
the reasons for the cancellation.
(12) If, at any time before goods authorised to be taken into home
consumption are so dealt with, an officer has reasonable grounds to suspect that
the goods were imported into Australia in contravention of any Customs-related
law, the officer may suspend the authority for a specified period:
(a) if the authority was given in respect of a documentary declaration,
by:
(i) signing a notice stating that the authority is so suspended and
setting out the reasons for the suspension; and
(ii) serving a copy of the notice on the person who made the declaration
or, if that person does not have possession of the goods, on the person who has
possession of the goods; or
(b) if the authority was given in respect of an electronic
declaration—by sending electronically, to the person who made the
declaration, a message stating that the authority is so suspended and setting
out the reasons for the suspension.
(13) If, during the suspension under subsection (12) of an authority,
an officer becomes satisfied that there are no longer reasonable grounds to
suspect that the goods were imported into Australia in contravention of a
Customs-related law, the officer must revoke the suspension:
(a) if the authority was given in respect of a documentary declaration,
by:
(i) signing a notice stating that the suspension is revoked; and
(ii) serving a copy of the notice on the person to whom the notice of the
suspension was given; or
(b) if the authority was given in respect of an electronic
declaration—by sending electronically, to the person to whom the message
notifying the suspension was sent, a message stating that the suspension is
revoked.
(14) A cancellation or suspension of an authority, or a revocation of a
suspension of an authority, has effect from the time when the relevant notice is
served or the relevant message is sent, as the case may be.
(1) If a person who is permitted or required to make an import declaration
in respect of goods to which section 68 applies does not have the
information to complete the declaration, the person may apply to Customs, by
document or electronically, for permission to examine the goods in the presence
of an officer.
(2) A documentary application must be communicated to Customs by giving it
to an officer doing duty in relation to import declarations.
(3) When an application is given to an officer under subsection (2)
or is sent electronically, an officer must, by writing or by message sent
electronically, give the applicant permission to examine the goods on a day and
at a place specified in the notice.
(4) A person who has received a permission may examine the goods in
accordance with the permission in the presence of an officer.
(1) Without limiting the information that may be required to be included
in an import declaration, if an import declaration has been made in respect of
goods, authority to deal with the goods may be refused until an officer doing
duty in relation to import declarations:
(a) has verified particulars of the goods shown in the import declaration;
or
(b) is satisfied of any other matter that may be relevant to the granting
of an authority to deal.
(2) If an officer doing duty in relation to import declarations believes,
on reasonable grounds, that the owner of goods to which an import declaration
relates has custody or control of commercial documents, or has, or can obtain,
information, relating to the goods that will assist the officer to determine
whether this Act has been or is being complied with in respect of the goods, the
officer may require the owner:
(a) to deliver to the officer the commercial documents in respect of the
goods that are in the owner’s custody or control (including any such
documents that had previously been delivered to an officer and had been returned
to the owner); or
(b) to deliver to the officer such information, in writing, relating to
the goods (being information of a kind specified in the notice) as is within the
knowledge of the owner or as the owner is reasonably able to obtain.
(3) A documentary requirement for the delivery of documents or information
in respect of an import declaration must:
(a) be communicated to the person by whom, or on whose behalf, the
declaration was communicated; and
(b) be in an approved form and contain such particulars as the form
requires.
(4) An electronic requirement for the delivery of documents or information
in respect of an import declaration must:
(a) be communicated electronically to the person who made the declaration;
and
(b) contain such particulars as are set out in an approved
statement.
(5) An officer doing duty in relation to import declarations may
ask:
(a) the owner of goods in respect of which an import declaration has been
made; and
(b) if another person made the declaration on behalf of the
owner—that other person;
any questions relating to the goods.
(6) If an officer doing duty in relation to import declarations believes,
on reasonable grounds, that the owner of goods to which an import declaration
relates has custody or control of documents, or has, or can obtain, information,
relating to the goods that will assist the officer to verify the particulars
shown in the import declaration, the officer may require the owner to produce
the documents or supply the information to the officer.
(7) If:
(a) the owner of goods has been required to deliver documents or
information in relation to the goods under subsection (2); or
(b) the owner of, or the person making an import declaration in respect
of, goods has been asked a question in respect of the goods under
subsection (5); or
(c) the owner of goods has been required to verify a matter in respect of
the goods under subsection (6);
authority to deal with the relevant goods in accordance with the
declaration must not be granted unless:
(d) the requirement referred to in paragraph (a) has been complied
with or withdrawn; or
(e) the question referred to in paragraph (b) has been answered or
withdrawn; or
(f) the requirement referred to in paragraph (c) has been complied
with or withdrawn, or a security has been taken for compliance with the
requirement;
as the case requires.
(8) Subject to section 215, if a person delivers a commercial
document to an officer doing duty in relation to import declarations under this
section, the officer must deal with the document and then return it to the
person.
(1) A request for cargo release (an RCR) in respect of goods
is a communication to Customs in accordance with this section of a request for
the release of goods to which section 68 applies that are intended to be
entered for home consumption.
(2) An RCR must be communicated electronically.
(3) An RCR can be made only:
(a) by a person who has entered into an import information contract or by
a customs broker nominated in the contract to make communications to Customs on
behalf of the person; and
(b) while the contract is in force.
(4) An RCR must contain the information contained in an approved
statement.
(5) If the information communicated to Customs in an RCR in respect of
goods adequately identifies any permission (however it is described) that has
been given for the importation of those goods, the identification of the
permission in that information is taken, for the purposes of any law of the
Commonwealth (including this Act), to be the production of the permission to an
officer.
(6) However, subsection (5) does not affect any power of an officer,
under this Act, to require the production of a permission referred to in that
subsection.
(7) If:
(a) an RCR in respect of goods is, or is taken under section 71L to
have been, communicated to Customs; and
(b) before the time when the RCR is, or is so taken to have been,
communicated to Customs, the goods to which the RCR relates have been imported
or have been brought to the first port or airport in Australia at which any
goods are to be discharged;
the goods are taken to have been entered for home consumption.
(8) If:
(a) an RCR in respect of goods is, or is taken under section 71L to
have been, communicated to Customs; and
(b) at the time when the RCR is, or is so taken to have been, communicated
to Customs, the goods have not been brought to the first port or airport in
Australia at which any goods are to be discharged;
the goods are taken to be entered for home consumption only when they are
brought to that port or airport.
(1) When a person who has entered into an import information contract
sends an RCR to Customs, the person becomes liable to pay an RCR processing
charge in respect of the RCR.
(2) The charge is payable when the person is taken to have sent to Customs
a periodic declaration in respect of goods to which the RCR relates.
(3) If an RCR is withdrawn under subsection 71F(1), or is taken to be
withdrawn under subsection 71F(2) or (7), before the issue of an authority to
deal in respect of goods covered by the RCR, then, despite subsection (1),
the person is not liable to pay an RCR processing charge in respect of the
RCR.
(1) Subject to subsection (2), the CEO may enter into a contract (an
import information contract) with a person for the purpose of
enabling the person to make RCRs in respect of goods.
(2) The CEO must not enter into an import information contract with a
person (other than a company specified in subsection (3)) unless the CEO is
satisfied, as a result of an audit carried out by a person chosen in accordance
with the business rules, that the person can provide Customs with accurate
information that is necessary to enable Customs to perform duties in relation to
goods imported into Australia.
(3) The following companies are specified for the purposes of
subsection (2):
(a) Colorado Group Limited (ABN 8500 432 7566);
(b) Du Pont (Australia) Pty Limited (ABN 5900 071 6469);
(c) Ericsson Australia Pty Limited (ABN 5600 407 185);
(d) Grocery Holdings Pty Limited (ABN 27007 427 581);
(e) K mart Australia Limited (ABN 73004 700 485);
(f) Kodak (Australasia) Pty Limited (ABN 4900 405 7621);
(g) Liquorland (Australia) Pty Limited (ABN 82007 512 414);
(h) My Car Automotive Pty Limited (ABN 94061 462 593);
(i) Myer Stores Limited (ABN 83004 143 239);
(j) Nortel Networks Australia Pty Limited (ABN 400 031 64145);
(k) NS Komatsu Pty Limited (ABN 630 535 14739);
(l) Officeworks Superstores Pty Limited (ABN 36004 763 526);
(m Panasonic Australia Pty Limited (ABN 8300 159 2187);
(n) Target Australia Pty Limited (ABN 75004 250 944);
(o) Tyremaster (Wholesale) Pty Limited (ABN 18000 781 037).
(4) The provisions in an import information contract are to include
provisions relating to:
(a) the goods covered by the contract; and
(b) how the person’s compliance with the business rules is to be
reported, monitored and audited; and
(c) the power of the CEO to terminate the contract if the person fails to
comply with any of the business rules or with any of the requirements of this
Act.
(5) The existence of an import information contract does not affect the
exercise by the CEO of any powers conferred on him or her by or under this
Act.
(1) If an RCR in respect of goods has been communicated to Customs,
Customs must give a cargo release advice electronically in accordance with this
section.
(2) A cargo release advice:
(a) must refer to the number given by Customs to identify the particular
RCR; and
(b) must be communicated electronically to the person who made the RCR;
and
(c) must contain:
(i) a statement to the effect that the goods are cleared for home
consumption; or
(ii) a statement that the goods are directed to be held in their current
location or are directed for further examination.
(3) Subject to subsection (4), if a cargo release advice is
communicated under this section, Customs must communicate electronically, to the
person to whom the advice was communicated, an authority to take the goods into
home consumption.
(4) Customs is not required to communicate an authority under
subsection (3) while the goods concerned are subject to a direction
referred to in subparagraph (2)(c)(ii).
(5) If goods are authorised to be taken into home consumption, the
authority to deal must set out:
(a) any condition of the kind referred to in subsection (6) to which
the authority is subject; and
(b) the date on which the authority is given; and
(c) such other information as is prescribed.
(6) An authority to deal with goods may be expressed to be subject to a
condition that a specified permission for the goods to be dealt with (however it
is described) be obtained under another law of the Commonwealth.
(7) If an authority to deal with goods is expressed to be subject to the
condition that a specified permission be obtained, the authority is taken not to
have been given until the permission has been obtained.
(8) An officer may, at any time before goods authorised to be taken into
home consumption are so dealt with, cancel the authority by sending
electronically, to the person to whom the cargo release advice was sent, a
message stating that the authority is cancelled and setting out the reasons for
the cancellation.
(9) If, at any time before goods authorised to be taken into home
consumption are so dealt with, an officer has reasonable grounds to suspect that
the goods were imported into Australia in contravention of a Customs-related
law, the officer may suspend the authority for a specified period by sending
electronically, to the person to whom the cargo release advice was sent, a
message stating that the authority is so suspended and setting out the reasons
for the suspension.
(10) If, during the suspension under subsection (9) of an authority,
an officer becomes satisfied that there are no longer reasonable grounds to
suspect that the goods were imported into Australia in contravention of a
Customs-related law, the officer must revoke the suspension by sending
electronically, to the person to whom the message notifying the suspension was
sent, a message stating that the suspension is revoked.
(11) A cancellation or suspension of an authority, or a revocation of a
suspension of an authority, has effect from the time when the relevant notice is
served or the relevant message is sent, as the case may be.
If a person who is a party to an import information contract makes,
during a particular month, one or more RCRs in respect of goods, the
person:
(a) may, from time to time during the month, send electronically to
Customs declarations (periodic declarations) containing such
information in relation to the goods as is set out in an approved statement;
but
(b) must send electronically to Customs at least one periodic declaration
not later than the first day of the following month.
When a person sends to Customs a periodic declaration under
section 71DF, the person becomes liable to pay periodic declaration
processing charge in respect of the declaration.
(1) A warehouse declaration is a communication to Customs in accordance
with this section of information about goods to which section 68 applies
that are intended to be entered for warehousing.
(2) A warehouse declaration may be communicated by document or
electronically.
(3) A documentary warehouse declaration must:
(a) be made by the owner of the goods concerned; and
(b) be communicated to Customs:
(i) by giving or sending it to an officer doing duty in relation to
warehouse declarations; or
(ii) by leaving it at a place that has been allocated for lodgment of
warehouse declarations in a Customs Office;
at the place at which the goods are to be delivered for
warehousing.
(4) A warehouse declaration in respect of particular goods can be
communicated electronically only by the owner of the goods.
(5) If the information communicated to Customs in a warehouse declaration
relating to goods adequately identifies any permission (however it is described)
that has been given for the importation of those goods, the identification of
the permission in that information is taken, for the purposes of any law of the
Commonwealth (including this Act), to be the production of the permission to an
officer.
(6) However, subsection (5) does not affect any power of an officer,
under this Act, to require the production of a permission referred to in that
subsection.
(7) If:
(a) a warehouse declaration is, or is taken under section 71L to have
been, communicated to Customs; and
(b) before the time when the declaration is, or is so taken to have been,
communicated to Customs, the goods to which the declaration relates have been
imported or have been brought to the first port or airport in Australia at which
any goods are to be discharged;
the goods are taken to have been entered for warehousing.
(8) If:
(a) a warehouse declaration is, or is taken under section 71L to have
been, communicated to Customs; and
(b) at the time when the warehouse declaration is, or is so taken to have
been, communicated to Customs, the goods to which the declaration relates have
not been brought to the first port or airport in Australia at which any goods
are to be discharged;
the goods are taken to be entered for warehousing only when they are
brought to that port or airport.
(1) When a warehouse declaration (including an altered warehouse
declaration) in respect of goods is, or is taken to have been, communicated to
Customs under section 71DH, the owner of the goods becomes liable to pay
warehouse declaration processing charge in respect of the declaration.
(2) If a person who is an owner of goods pays warehouse declaration
processing charge in respect of a warehouse declaration relating to particular
goods, any other person who is an owner of those goods ceases to be liable to
pay charge in respect of that declaration.
(3) If a warehouse declaration is withdrawn under subsection 71F(1), or is
taken, under subsection 71F(2) or (7), to have been withdrawn, before the issue
of an authority to deal in respect of goods covered by the declaration, then,
despite subsection (1), the owner of the goods is not liable to pay
warehouse declaration processing charge in respect of the declaration.
(1) If a warehouse declaration in respect of goods has been communicated
to Customs, Customs must give a warehouse declaration advice, by document or
electronically, in accordance with this section.
(2) A warehouse declaration advice relating to goods entered by
documentary warehouse declaration:
(a) must be given to the owner of the goods or be made available for
collection by leaving it at a place in a Customs office that has been allocated
for collection of such advices; and
(b) must contain:
(i) a statement to the effect that the goods are cleared for warehousing;
or
(ii) a statement that the goods are directed to be held in their current
location or are directed for further examination.
(3) A warehouse declaration advice relating to goods entered by an
electronic warehouse declaration:
(a) must refer to the number given by Customs to identify the particular
warehouse declaration; and
(b) must be communicated electronically to the person who made the
declaration; and
(c) must contain:
(i) a statement to the effect that the goods are cleared for warehousing;
or
(ii) a statement that the goods are directed to be held in their current
location or are directed for further examination.
(4) Subject to subsection (5), if:
(a) a warehouse declaration advice is given or communicated under this
section; and
(b) a payment is made of any warehouse declaration processing charge or
other charge or fee payable at the time of entry of, or in respect of, the goods
covered by the warehouse declaration advice;
Customs must:
(c) if the advice was given under subsection (2)—give the
person to whom the advice was given an authority, in writing, to take the goods
into warehousing; and
(d) if the advice was communicated electronically under
subsection (3)—communicate electronically, to the person to whom the
advice was communicated, an authority to take the goods into
warehousing.
(5) Customs is not required to give or communicate an authority under
subsection (4) while the goods concerned are subject to a direction
referred to in subparagraph (2)(b)(ii) or (3)(c)(ii).
(6) If goods are authorised to be taken into warehousing, the authority to
deal, whether given by a document or electronically, must set out:
(a) any condition of the kind referred to in subsection (7) to which
the authority is subject; and
(b) the date on which the authority is given; and
(c) such other information as is prescribed.
(7) An authority to deal with goods may be expressed to be subject to a
condition that a specified permission for the goods to be dealt with (however it
is described) be obtained under another law of the Commonwealth.
(8) If an authority to deal with goods is expressed to be subject to the
condition that a specified permission be obtained, the authority is taken not to
have been given until the permission has been obtained.
(9) An officer may, at any time before goods authorised to be taken into
warehousing are so dealt with, cancel the authority:
(a) if the authority was given in respect of a documentary declaration,
by:
(i) signing a notice stating that the authority is cancelled and setting
out the reasons for the cancellation; and
(ii) serving a copy of the notice on the person who made the declaration
or, if that person does not have possession of the goods, on the person who has
possession of the goods; or
(b) if the authority was given in respect of an electronic
declaration—by sending electronically, to the person who made the
declaration, a message stating that the authority is cancelled and setting out
the reasons for the cancellation.
(10) If, at any time before goods authorised to be taken into warehousing
are so dealt with, an officer has reasonable grounds to suspect that the goods
were imported into Australia in contravention of any Customs-related law, the
officer may suspend the authority for a specified period:
(a) if the authority was given in respect of a documentary declaration,
by:
(i) signing a notice stating that the authority is so suspended and
setting out the reasons for the suspension; and
(ii) serving a copy of the notice on the person who made the declaration
or, if that person does not have possession of the goods, on the person who has
possession of the goods; or
(b) if the authority was given in respect of an electronic
declaration—by sending electronically, to the person who made the
declaration, a message stating that the authority is so suspended and setting
out the reasons for the suspension.
(11) If, during the suspension under subsection (10) of an authority,
an officer becomes satisfied that there are no longer reasonable grounds to
suspect that the goods were imported into Australia in contravention of a
Customs-related law, the officer must revoke the suspension:
(a) if the authority was given in respect of a documentary declaration,
by:
(i) signing a notice stating that the suspension is revoked; and
(ii) serving a copy of the notice on the person to whom the notice of the
suspension was given; or
(b) if the authority was given in respect of an electronic
declaration—by sending electronically, to the person to whom the message
notifying the suspension was sent, a message stating that the suspension is
revoked.
(12) A cancellation or suspension of an authority, or a revocation of a
suspension of an authority, has effect from the time when the relevant notice is
served or the relevant message is sent, as the case may be.
(1) If a person who is permitted or required to make a warehouse
declaration in respect of goods to which section 68 applies does not have
the information to complete the declaration, the person may apply to Customs, by
document or electronically, for permission to examine the goods in the presence
of an officer.
(2) A documentary application must be communicated to Customs by giving it
to an officer doing duty in relation to warehouse declarations.
(3) When an application is given to an officer under subsection (2)
or is sent electronically, an officer must, by writing or by message sent
electronically, give the applicant permission to examine the goods on a day and
at a place specified in the notice.
(4) A person who has received a permission may examine the goods in
accordance with the permission in the presence of an officer.
(1) Without limiting the information that may be required to be included
in a warehouse declaration, if a warehouse declaration has been made in respect
of goods, authority to deal with the goods may be refused until an officer doing
duty in relation to warehouse declarations:
(a) has verified particulars of the goods shown in the warehouse
declaration; or
(b) is satisfied of any other matter that may be relevant to the granting
of an authority to deal.
(2) If an officer doing duty in relation to warehouse declarations
believes, on reasonable grounds, that the owner of goods to which a warehouse
declaration relates has custody or control of commercial documents, or has, or
can obtain, information, relating to the goods that will assist the officer to
determine whether this Act has been or is being complied with in respect of the
goods, the officer may require the owner:
(a) to deliver to the officer the commercial documents in respect of the
goods that are in the owner’s custody or control (including any such
documents that had previously been delivered to an officer and had been returned
to the owner); or
(b) to deliver to the officer such information, in writing, relating to
the goods (being information of a kind specified in the notice) as is within the
knowledge of the owner or as the owner is reasonably able to obtain.
(3) A documentary requirement for the delivery of documents or information
in respect of a warehouse declaration must:
(a) be communicated to the person by whom, or on whose behalf, the
declaration was communicated; and
(b) be in an approved form and contain such particulars as the form
requires.
(4) An electronic requirement for the delivery of documents or information
in respect of a warehouse declaration must:
(a) be communicated electronically to the person who made the declaration;
and
(b) contain such particulars as are set out in an approved
statement.
(5) An officer doing duty in relation to warehouse declarations may
ask:
(a) the owner of goods in respect of which a warehouse declaration has
been made; and
(b) if another person made the declaration on behalf of the
owner—that other person;
any questions relating to the goods.
(6) If an officer doing duty in relation to warehouse declarations
believes, on reasonable grounds, that the owner of goods to which a warehouse
declaration relates has custody or control of commercial documents, or has, or
can obtain, information, relating to the goods that will assist the officer to
verify the particulars shown in the warehouse declaration, the officer may
require the owner to produce the documents or supply the information to the
officer.
(7) If:
(a) the owner of goods has been required to deliver documents or
information in relation to the goods under subsection (2); or
(b) the owner of, or the person making a warehouse declaration in respect
of, goods has been asked a question in respect of the goods under
subsection (5); or
(c) the owner of goods has been required to verify a matter in respect of
the goods under subsection (6);
authority to deal with the relevant goods in accordance with the
declaration must not be granted unless:
(d) the requirement referred to in paragraph (a) has been complied
with or withdrawn; or
(e) the question referred to in paragraph (b) has been answered or
withdrawn; or
(f) the requirement referred to in paragraph (c) has been complied
with or withdrawn, or a security has been taken for compliance with the
requirement;
as the case requires.
(8) Subject to section 215, if a person delivers a commercial
document to an officer doing duty in relation to warehouse declarations under
this section, the officer must deal with the document and then return it to the
person.
39 Sections 71F to 71L
Repeal the sections, substitute:
(1) At any time after an import entry is communicated to Customs and
before the goods to which it relates are dealt with in accordance with the
entry, a withdrawal of the entry may be communicated to Customs by document or
electronically.
(2) If, at any time after a person has communicated an import entry to
Customs and before the goods are dealt with in accordance with the entry, the
person changes information included in the entry, the person is taken, at the
time when the import entry advice is given or communicated in respect of the
altered entry, to have withdrawn the entry as it previously stood.
(3) A documentary withdrawal of an import entry must:
(a) be communicated by the person by whom, or on whose behalf, the entry
was communicated; and
(b) be communicated to Customs by giving it to an officer doing duty in
relation to import entries.
(4) A withdrawal of an import entry in respect of particular goods can be
communicated electronically only by the owner of the goods.
(5) A withdrawal of an import entry has no effect during any period while
a requirement under subsection 71DA(2) or (6) or 71DL(2) or (6) in respect of
the goods to which the entry relates has not been complied with.
(6) A withdrawal of an import entry is effected when it is, or is taken
under section 71L to have been, communicated to Customs.
(7) If:
(a) an import entry is communicated to Customs; and
(b) any duty, fee, charge or tax in respect of goods covered by the entry
remains unpaid in respect of the goods concerned for 30 days starting
on:
(i) the day on which the import entry advice relating to the goods is
communicated; or
(ii) if under subsection 132AA(1) the duty is payable by a time worked out
under the regulations—the day on which that time occurs; and
(c) after that period ends, the CEO gives written notice to the owner of
the goods requiring payment of the unpaid duty, fee, charge or tax (as
appropriate) within a further period set out in the notice; and
(d) the unpaid duty, fee, charge or tax (as appropriate) is not paid
within the further period;
the import entry is taken to have been withdrawn under
subsection (1).
(1) If goods have been entered for home consumption under subsection 68(2)
or (3), a person must not communicate a further import declaration, a further
RCR or a warehouse declaration in respect of the goods or any part of the goods
unless the import declaration or RCR that resulted in the goods being entered
for home consumption is withdrawn.
Penalty: 15 penalty units.
(2) An offence for a contravention of subsection (1) is an offence of
strict liability.
(1) When a withdrawal of an import entry in respect of goods takes effect,
any authority to deal with the goods is revoked.
(2) Despite the withdrawal:
(a) a person may be prosecuted under Division 4 of Part XIII, or
action may be taken under Division 5 of that Part, in respect of the import
entry; and
(b) a penalty may be imposed on a person who is convicted of an offence in
respect of the import entry;
as if it had not been withdrawn.
(3) The withdrawal of a documentary import declaration or of a documentary
warehouse declaration does not entitle the person who communicated it to have it
returned.
Any annotation of an import entry that is made by Customs as a result of
the acceptance by Customs of an application for a refund or rebate of all or a
part of the duty paid, or for a remission of all or part of the duty payable, on
goods covered by the entry, is not to be taken to constitute a withdrawal of the
entry for the purposes of this Act.
(1) An import entry, a withdrawal of an import entry, a visual examination
application, a movement application, or a return for the purposes of subsection
69(5) or 70(7), that is communicated to Customs by document:
(a) must be in an approved form; and
(b) must contain such information as the approved form requires;
and
(c) must be signed in the manner indicated in the approved form.
(2) The CEO may approve different forms for documentary communications to
be made in different circumstances or by different classes of persons.
(1) An import entry, a withdrawal of an import entry, a visual examination
application, a movement application, or a return for the purposes of subsection
69(5) or 70(7) that is communicated to Customs electronically must communicate
such information as is set out in an approved statement.
(2) The CEO may approve different statements for electronic communications
to be made in different circumstances or by different classes of
persons.
(3) For the purposes of this Act, an import entry, a withdrawal of an
import entry, or a return for the purposes of subsection 69(5) or 70(7), is
taken to have been communicated to Customs electronically when an import entry
advice, or an acknowledgment of the withdrawal or of the return, is communicated
by Customs electronically to the person identified in the import entry,
withdrawal or return as the person sending it.
(4) A movement application that is communicated to Customs electronically
must communicate such information as is set out in an approved
statement.
(5) For the purposes of this Act, a movement application is taken to have
been communicated to Customs electronically when an acknowledgment of the
application is communicated by Customs electronically to the person identified
in the application as the person sending it.
40 Paragraph 72(4)(b)
Omit “under section 71B”.
41 Paragraphs 128(b) and
(c)
Repeal the paragraphs, substitute:
or (b) for warehousing.
41A Subsection 132(4)
Omit “whose owner is required by section 71 to provide
information about them”, substitute “about which the owner, or a
person acting on behalf of the owner, is required by section 71 to provide
information”.
41B Paragraph 132(5)(b)
Repeal the paragraph, substitute:
(b) about which neither the owner, nor any person acting on behalf of the
owner, is required to provide information;
41C Subsection 132AA(1) (table
item 3)
Omit “whose owner must provide information about them under
section 71”, substitute “about which the owner, or a person
acting on behalf of the owner, is required by section 71 to provide
information”.
42 Subsections 132B(4) and
(8)
Omit “71B”, substitute “71C or 71DE”.
43 Subsections 163(1B), (1C) and
(1D)
Repeal the subsections.
44 Subsection 167(3A)
Repeal the subsection, substitute:
(3A) If an electronic import entry has been made in respect of goods, a
protest under this section is taken to have been made if, and only if, the
person making the entry sends to Customs at the time of making payment in
respect of the goods following an import declaration advice or a periodic
declaration:
(a) the number given by Customs to identify the relevant import
declaration or periodic declaration; and
(b) the words Paid under protest; and
(c) a description of the goods to which the protest relates (where the
protest does not relate to all the goods covered by the import declaration or
periodic declaration) and a statement of the grounds on which the protest is
made.
45 Saving
Subsection 167(3A) of the Customs Act 1901 as in force immediately
before the commencement of this Part continues to apply in respect of computer
import entries made by a registered COMPILE user before the repeal of
Division 4A of Part IV of the Customs Act 1901 by item 81
of this Schedule.
46 Subsection 196C(1)
Omit “subsection 71(1)”, substitute
“section 71”.
47 Paragraph 273GA(1)(aag)
Repeal the paragraph, substitute:
(aafa) a decision by an officer under section 71 to suspend an
authority to deliver goods into home consumption;
(aag) a decision by an officer under section 71C, 71DE or 71DJ to
cancel or suspend an authority to deal with goods;
48 Subsection 4(1)
Insert:
ACEAN means an accredited client export approval number
allocated by the CEO to a person under an export information contract.
48A Subsection 4(1) (paragraph (a) of the
definition of authority to deal)
Repeal the paragraph, substitute:
(a) in relation to goods the subject of an export declaration—an
authority of the kind mentioned in paragraph 114C(1)(a); or
(aa) in relation to goods the subject of an ACEAN—the ACEAN;
or
49 Subsection 4(1)
Insert:
excisable goods has the same meaning as in the Excise Act
1901.
50 Subsection 4(1)
Insert:
export declaration means an export declaration communicated
to Customs by document or electronically as mentioned in
section 114.
51 Subsection 4(1) (definition of export
entry)
Repeal the definition, substitute:
export entry means an entry of goods for export made as
mentioned in section 113AA.
52 Subsection 4(1)
Insert:
export entry advice means an export entry advice given under
subsection 114C(1).
53 Subsection 4(1)
Insert:
export information contract means a contract made under
subsection 114BB(1).
54 After the heading to Division 2 of
Part VI
Insert:
55 Subsection 113(1)
Repeal the subsection, substitute:
(1) The owner of goods intended for export:
(a) must ensure that the goods are entered for export; and
(b) must not allow the goods:
(i) if the goods are a ship or aircraft that is to be exported otherwise
than in a ship or aircraft—to leave the place of exportation; or
(ii) if the goods are other goods—to be loaded on the ship or
aircraft in which they are to be exported;
unless:
(iii) an authority to deal with them is in force; or
(iv) the goods are, or are included in a class of goods that are, excluded
by the regulations from the application of this paragraph.
Penalty: 50 penalty units.
(1A) An offence against subsection (1) is an offence of strict
liability.
56 Paragraphs 113(2)(b) and
(c)
Repeal the paragraphs, substitute:
(b) goods (other than prescribed goods) constituting, or included in, a
consignment that:
(i) is consigned by post, by ship or by aircraft from one person to
another; and
(ii) has an FOB value not exceeding $2,000 or such other amount as is
prescribed.
57 Sections 114 and
114A
Repeal the sections, substitute:
An entry of goods for export is made by:
(a) making in respect of the goods an export declaration other than a
declaration that Customs refuses under subsection 114(8) to accept; or
(b) using an ACEAN in respect of the goods.
(1) An export declaration is a communication to Customs in accordance with
this section of information about goods that are intended for export.
(2) An export declaration can be communicated by document or
electronically.
(3) A documentary export declaration:
(a) can be made only by the owner of the goods concerned; and
(b) must be communicated to Customs by giving or sending it to an officer
doing duty in relation to export declarations; and
(c) must be in an approved form; and
(d) must contain such information as is required by the form;
and
(e) must be signed by the person making it.
(4) An electronic export declaration:
(a) can be communicated only by the owner of the goods concerned;
and
(b) must communicate such information as is set out in an approved
statement.
(5) If the information communicated to Customs in an export declaration
relating to goods adequately identifies any permission (however it is described)
that has been given for the exportation of those goods, the identification of
the permission in that information is taken, for the purposes of any law of the
Commonwealth (including this Act), to be the production of the permission to an
officer.
(6) However, subsection (5) does not affect any power of an officer,
under this Act, to require the production of a permission referred to in that
subsection.
(7) When, in accordance with section 119D, an export declaration is
taken to have been communicated to Customs, the goods to which the declaration
relates are taken to have been entered for export.
(8) Customs may refuse to accept or deal with an export declaration in
circumstances prescribed by the regulations.
(9) Customs must communicate a refusal to accept or deal with an export
declaration by notice given by document or electronically to the person who made
the declaration.
(1) Without limiting the information that may be required to be included
in an export declaration, if an export declaration has been made in respect of
goods, authority to deal with the goods in accordance with the declaration may
be refused until an officer doing duty in relation to export declarations has
verified particulars of the goods shown in the declaration:
(a) by reference to information contained in commercial documents relating
to the goods that have been given to Customs by the owner of the goods on, or at
any time after, the communication of the declaration to Customs; or
(b) by reference to information, in writing, in respect of the goods that
has been so given to Customs.
(2) If an officer doing duty in relation to export declarations believes,
on reasonable grounds, that the owner of goods to which an export declaration
relates has custody or control of commercial documents, or has, or can obtain,
information, relating to the goods that will assist the officer to determine
whether this Act has been or is being complied with in respect of the goods, the
officer may require the owner:
(a) to deliver to the officer the commercial documents in respect of the
goods that are in the owner’s possession or under the owner’s
control (including any such documents that had previously been delivered to an
officer and had been returned to the owner); or
(b) to deliver to the officer such information, in writing, relating to
the goods (being information of a kind specified in the notice) as is within the
knowledge of the owner or as the owner is reasonably able to obtain.
(3) A documentary requirement for the delivery of documents or information
in respect of an export declaration must:
(a) be communicated to the person by whom, or on whose behalf, the
declaration was communicated; and
(b) be in an approved form and contain such particulars as the form
requires.
(4) An electronic requirement for the delivery of documents or information
in respect of an export declaration must:
(a) be sent electronically to the person who made the declaration;
and
(b) communicate such particulars as are set out in an approved
statement.
(5) An officer doing duty in relation to export declarations may
ask:
(a) the owner of goods in respect of which an export declaration has been
made; and
(b) if another person made the declaration on behalf of the
owner—the other person;
any questions relating to the goods.
(6) An officer doing duty in relation to export declarations may require
the owner of goods in respect of an export declaration that has been made to
verify the particulars shown in the export declaration by making a declaration
or producing documents.
(7) If:
(a) the owner of goods has been required to deliver documents or
information in relation to the goods under subsection (2); or
(b) the owner of, or person who made an export declaration in respect of,
goods has been asked a question in respect of the goods under
subsection (5); or
(c) the owner of goods has been required under subsection (6) to
verify a matter in respect of the goods;
authority to deal with the relevant goods in accordance with the
declaration must not be granted unless:
(d) the requirement referred to in paragraph (a) has been complied
with or withdrawn; or
(e) the question referred to in paragraph (b) has been answered or
withdrawn; or
(f) the requirement referred to in paragraph (c) has been complied
with or withdrawn;
as the case requires.
(8) Subject to section 215, if a person delivers a commercial
document to an officer doing duty in relation to export declarations under this
section, the officer must deal with the document and then return it to that
person.
58 Subsection 114B(1)
Repeal the subsection, substitute:
(1) A person who:
(a) proposes to make an export declaration relating to particular goods or
is likely to make, from time to time, export declarations in relation to goods
of a particular kind; and
(b) will be unable to include in the export declaration or export
declarations particular information in relation to the goods because the
information cannot be ascertained until after the exportation of the
goods;
may apply to the CEO for confirming exporter status in respect of the
information and the goods.
59 Paragraph 114B(5)(a)
Omit “export entry”, substitute “export
declaration”.
60 Subsection 114B(7)
(penalty)
Repeal the penalty, substitute:
Penalty: 10 penalty units.
62 Sections 114C to
119D
Repeal the sections, substitute:
(1) The use of an ACEAN by a person in respect of goods is
the communication in accordance with this section to the CEO of the ACEAN in
respect of goods that are intended for export.
(3) An ACEAN must be communicated electronically.
(4) An ACEAN can be communicated only while
the export information contract entered into in respect of goods to which the
ACEAN relates is in force.
(5) A communication made by the use of an ACEAN must relate only to one
consignment of goods.
(6) If a person makes, by the use of an ACEAN, a communication that
relates to more than one consignment of goods:
(a) the use of the ACEAN is invalid and does not constitute an entry of
any of the goods for export; and
(b) the person is guilty of an offence punishable, on conviction, by a
penalty not exceeding 60 penalty units.
(7) An offence against paragraph (6)(b) is an offence of strict
liability.
(1) Subject to subsection (2), the CEO may enter into a contract (an
export information contract) with a person for the purpose of
enabling the use of accredited client export approved numbers
(ACEANS) in connection with the export of the person’s
goods.
(2) The CEO must not enter into an export information contract with a
person (other than a company specified in subsection (3)) unless the CEO is
satisfied, as a result of an audit carried out by a person chosen in accordance
with the business rules, that the person can provide Customs with accurate
information that is necessary to enable Customs to perform duties in relation to
goods exported from Australia.
(3) The following companies are specified for the purposes of
subsection (2):
(a) Colorado Group Limited (ABN 8500 432 7566);
(b) Du Pont (Australia) Pty Limited (ABN 5900 071 6469);
(c) Ericsson Australia Pty Limited (ABN 5600 407 185);
(d) Grocery Holdings Pty Limited (ABN 27007 427 581);
(e) K mart Australia Limited (ABN 73004 700 485);
(f) Kodak (Australasia) Pty Limited (ABN 4900 405 7621);
(g) Liquorland (Australia) Pty Limited (ABN 82007 512 414);
(h) My Car Automotive Pty Limited (ABN 94061 462 593);
(i) Myer Stores Limited (ABN 83004 143 239);
(j) Nortel Networks Australia Pty Limited (ABN 400 031 64145);
(k) NS Komatsu Pty Limited (ABN 630 535 14739);
(l) Officeworks Superstores Pty Limited (ABN 36004 763 526);
(m Panasonic Australia Pty Limited (ABN 8300 159 2187);
(n) Target Australia Pty Limited (ABN 75004 250 944);
(o) Tyremaster (Wholesale) Pty Limited (ABN 18000 781 037).
(4) The provisions in an export information contract are to include
provisions relating to:
(a) the goods covered by the contract; and
(b) how the person’s compliance with the business rules is to be
reported, monitored and audited; and
(c) the power of the CEO to terminate the contract if the person fails to
comply with any of the business rules or with any of the requirements of this
Act; and
(d) the way ACEANS are to be allocated to the person.
(5) The existence of an export information contract does not affect the
exercise by the CEO of any powers conferred on him or her by or under this
Act.
If a person, during a particular month, enters goods for export by using
one or more ACEANS, the person:
(a) may, from time to time during the month, send electronically to
Customs declarations containing such information in relation to the goods as is
set out in an approved statement; but
(b) must send electronically to Customs at least one such declaration not
later than the first day of the following month.
(1) If goods have been entered for export by the making of an export
declaration in respect of the goods, Customs must give an export entry advice,
in a manner and form specified in the regulations, that constitutes
either:
(a) an authority to deal with the goods to which the entry relates in
accordance with the entry; or
(b) a refusal to provide such an authority.
(2) Without limiting the generality of subsection (1), regulations
specifying the form of an export entry advice must include in the information
set out in that advice a number (the export entry advice number)
by which the advice can be identified.
(3) An authority under subsection (1) to deal with goods may be
expressed to be subject to a condition that a specified permission for the goods
to be dealt with (however it is described) be obtained under another law of the
Commonwealth.
(3A) An authority under subsection (1) to deal with goods may be
expressed to be subject to a condition that any security required under
section 16 of the Excise Act 1901 be given.
(4) If an authority under subsection (1) to deal with goods is
expressed to be subject to a condition that a specified permission be obtained,
the authority is taken not to have been given until the permission has been
obtained.
(4A) If an authority under subsection (1) to deal with goods is
expressed to be subject to a condition that any security required under
section 16 of the Excise Act 1901 be given, the authority is taken
not to have been given until the security has been given.
(4B) If goods have been entered for export by the use of an ACEAN, the
ACEAN constitutes an authority to deal with the goods.
(5) An officer may, at any time before goods authorised to be dealt with
in accordance with an export entry are so dealt with, cancel the
authority:
(a) if the authority was given in respect of a documentary declaration,
by:
(i) signing a notice stating that the authority is cancelled and setting
out the reasons for the cancellation; and
(ii) serving a copy of the notice on the person who made the declaration
or, if that person does not have possession of the goods, on the person who has
possession of the goods; or
(b) if the authority was given in respect of an electronic declaration or
an ACEAN—by sending electronically, to the person who made the declaration
or used the ACEAN, a message stating that the authority is cancelled and setting
out the reasons for the cancellation.
(6) If, at any time before goods authorised to be dealt with in accordance
with an export entry are so dealt with, an officer has reasonable grounds to
suspect that the goods have been dealt with in contravention of a
Customs-related law, the officer may suspend the authority for a specified
period:
(a) if the authority was given in respect of a documentary declaration,
by:
(i) signing a notice stating that the authority is so suspended and
setting out the reasons for the suspension; and
(ii) serving a copy of the notice on the person who made the declaration
or, if that person does not have possession of the goods, on the person who has
possession of the goods; or
(b) if the authority was given in respect of an electronic declaration or
an ACEAN—by sending electronically, to the person who made the declaration
or used the ACEAN, a message stating that the authority is so suspended and
setting out the reasons for the suspension.
(7) If, during the suspension under subsection (6) of an authority,
an officer becomes satisfied that there are no longer reasonable grounds to
suspect that the goods have been dealt with in contravention of this Act, the
officer must revoke the suspension:
(a) if the authority was given in respect of a documentary declaration,
by:
(i) signing a notice stating that the suspension is revoked; and
(ii) serving a copy of the notice on the person to whom the notice of the
suspension was given; or
(b) if the authority was given in respect of an electronic declaration or
an ACEAN—by sending electronically, to the person to whom the message
notifying the suspension was sent, a message stating that the suspension is
revoked.
(8) A cancellation or suspension of an authority, or a revocation of a
suspension of an authority, has effect from the time when the relevant notice is
served or the relevant message is sent, as the case may be.
(1) The owner of goods in respect of which an export entry has been
communicated to Customs:
(a) must, as soon as practicable after an authority to deal with the goods
is granted, deal with the goods in accordance with the entry; and
(b) must not remove any of the goods from the possession of the person to
whom they are delivered or of any person to whom they are subsequently passed in
accordance with the entry unless the entry has been withdrawn, or withdrawn in
so far as it applies to those goods.
Penalty: 10 penalty units.
(2) An offence for a contravention of subsection (1) is an offence of
strict liability.
(3) If excisable goods on which excise duty has not been paid have been
delivered to a place prescribed for the purposes of paragraph 30(1)(d) and the
export entry that applies to those goods is withdrawn, or withdrawn in so far as
it applies to those goods, then:
(a) despite any implication to the contrary in subsection (1), the
goods become, on the communication to Customs of the withdrawal, goods under the
Commissioner’s control under section 61 of the Excise Act
1901; and
(b) the withdrawal constitutes a permission, under section 61A of
that Act, to move the goods back to the place from which they were first moved
in accordance with the entry.
(4) If goods are goods on which Customs duty is payable but has not been
paid and the export entry that applies to those goods is withdrawn, or withdrawn
in so far as it applies to those goods, then:
(a) despite any implication to the contrary in subsection (1), the
goods remain under Customs control; and
(b) the withdrawal constitutes a permission, under section 71E, to
move the goods back to the place from which they were first moved in accordance
with the entry.
(1) A person (the deliverer) commits an offence if the
deliverer delivers goods to a person (the deliveree) at a wharf or
airport for export and:
(a) if the goods have been entered for export—neither of the
following applies:
(i) an authority to deal with the goods is in force and the owner of the
goods has, at or before the time of the delivery, given particulars of the
authority to the deliveree in the prescribed manner;
(ii) the goods are, or are included in a class of goods that are, excluded
by the regulations from the application of this section and the deliverer has,
at or before the time of the delivery, given particulars of the goods to the
deliveree in the prescribed manner; or
(b) if the goods are not required to be entered for export—the
deliverer has not, at or before the time of the delivery, given particulars of
the goods to the deliveree in the prescribed manner; or
(c) if the goods have not been entered for export—the deliveree
fails to enter the goods for export within the prescribed period after the time
of the delivery.
(2) If the deliverer is a person referred to in subsection 117A(1), the
prescribed manner of giving, for the purposes of subsection (1),
particulars of goods to the deliveree is to give to the deliveree the
submanifest number given to the deliverer by Customs under subsection
117A(3).
(3) The penalty for an offence against subsection (1) is a penalty
not exceeding 60 penalty units.
(4) An offence against subsection (1) is an offence of strict
liability.
(1) This section applies to a person who takes delivery of goods for
export at a wharf or airport other than a wharf or airport that is, or is
included in a class of wharves or airports that is, excluded by the regulations
from the application of this section.
(1A) The person must give notice to Customs electronically, within the
period prescribed by the regulations, stating that the person has received the
goods and giving such particulars of the receipt of the goods as are required by
an approved statement.
(1B) If the goods are removed from the wharf or airport otherwise than for
the purpose of being loaded onto a ship or aircraft for export, the person must
give notice to Customs electronically, within the period prescribed by the
regulations, stating that the goods have been removed and giving such
particulars of the removal of the goods as are required by an approved
statement.
(2) A person who contravenes subsection (1A) or (1B) commits an
offence punishable, on conviction, by a penalty not exceeding 60 penalty
units.
(3) An offence against subsection (2) is an offence of strict
liability.
(1) The owner of a ship or aircraft must not permit goods required to be
entered for export to be taken on board the ship or aircraft for the purpose of
export unless:
(a) an authority to deal with the goods is in force under
section 114C; or
(b) the goods are, or are included in a class of goods that are, excluded
by the regulations from the application of this section.
Penalty: 60 penalty units.
(2) An offence against subsection (1) is an offence of strict
liability.
(1) If:
(a) goods are entered for export by the making of an export declaration in
respect of the goods; and
(b) none of the goods or some only of the goods have been exported in
accordance with the entry at the end of a period of 30 days after the intended
day of exportation notified in the entry;
the authority to deal with the goods in accordance with the entry, so far
as it relates to goods not exported before the end of the period, is, at the end
of the period, taken to have been revoked.
(2) If an authority to deal with goods entered for export is taken, under
subsection (1), to have been totally or partially revoked, the owner of the
goods must, within 7 days after the end of the period referred to in that
subsection:
(a) if the authority to deal was taken to be totally
revoked—withdraw the entry relating to the goods; and
(b) if the authority to deal was taken to be partially revoked—amend
the entry so that it relates only to the goods exported before the end of the
period.
Penalty: 50 penalty units.
(3) An offence against subsection (2) is an offence of strict
liability.
(4) If the owner of goods entered for export amends the original entry in
accordance with paragraph (2)(b), the owner is, in accordance with
subsection 119C(1), taken to have withdrawn the original entry but this Act has
effect as if:
(a) the amended entry had been communicated to Customs; and
(b) an authority to deal with the goods to which the amended entry relates
in accordance with the amended entry had been granted under
section 114C;
on the day, or the respective days, on which the original entry was
communicated and the original authority to deal was granted.
If:
(a) goods are entered for export by the use of an ACEAN; and
(b) the goods have not been exported within 30 days after the day on which
the ACEAN was communicated to Customs;
the entry is taken to have been withdrawn and the ACEAN concerned cannot
again be used to enter those goods or any other goods for export.
The Collector may require the owner of any goods entered for export and
subject to the control of the Customs to give security that the goods will be
landed at the place for which they are entered or will be otherwise accounted
for to the satisfaction of the Collector.
(1) A person must not consolidate, or take part in the consolidation of,
prescribed goods for export unless the consolidation is to be carried out at a
place prescribed by the regulations for the purposes of this section.
Penalty: 60 penalty units.
(2) If prescribed goods are received at a place referred to in
subsection (1) for the purpose of being consolidated for export, the person
in charge of the place must give notice electronically to Customs, within the
prescribed period after the goods were received at the place, stating that the
goods were received and setting out such particulars of the goods as are
required by an approved statement.
Penalty: 60 penalty units.
(3) The person in charge of a place referred to in subsection (1)
must not permit prescribed goods to be released from the place unless the person
has ascertained, from information made available by Customs, that:
(a) the goods have been entered for export; and
(b) an authority to deal with the goods is in force.
Penalty: 60 penalty units.
(4) If prescribed goods have been released from a place referred to in
subsection (1), the person in charge of the place must give notice
electronically to Customs, within the prescribed period after the goods were
released, stating that the goods were released and giving particulars of the
entry and authority referred to in subsection (3) that relates to the
goods.
Penalty: 60 penalty units.
(5) An offence for a contravention of this section is an offence of strict
liability.
(1) The person in charge of the place at which the consolidation of goods
for exportation by a ship or aircraft is to be carried out must, so as to enable
the exportation, prepare and communicate electronically to Customs a submanifest
in respect of the goods.
Penalty: 60 penalty units.
(1A) An offence against subsection (1) is an offence of strict
liability.
(2) A submanifest must communicate such information as is set out in an
approved statement.
(3) When a submanifest is sent to Customs, Customs must send to the
compiler of the submanifest a notice acknowledging its receipt and giving the
compiler a submanifest number for inclusion in any outward manifest purportedly
relating to the goods concerned.
(1) The master of a ship or the pilot of an aircraft must not depart with
the ship or aircraft from any port, airport or other place in Australia without
receiving from the Collector a Certificate of Clearance in respect of the ship
or aircraft.
Penalty: 60 penalty units.
(1A) An offence against subsection (1) is an offence of strict
liability.
(2) The master of a ship or the pilot of an aircraft may apply to the
Collector for a Certificate of Clearance in respect of the ship or
aircraft.
(3) An application under subsection (2) must be in writing and must
contain such information as is prescribed by the regulations.
(4) The master and the owner of a ship, or the pilot and the owner of an
aircraft, that is at a port, airport or other place in Australia must:
(a) severally answer questions asked by an officer relating to the ship or
aircraft and its cargo, crew, passengers, stores and voyage; and
(b) severally produce documents requested by an officer that relate to the
ship or aircraft and its cargo; and
(c) comply with such requirements (if any) as are prescribed by the
regulations.
(5) If a Certificate of Clearance has not been given to the master of a
ship or the pilot of an aircraft within 24 hours after an application is made by
the master or pilot under subsection (2), the master or pilot may apply to
the CEO for a Certificate of Clearance. The decision of the CEO on the
application is final.
(6) If, after an application to the CEO for a Certificate of Clearance is
made under subsection (5), the CEO does not grant, or delays granting, the
Certificate of Clearance, the owner of the ship or aircraft is entitled, in a
court of competent jurisdiction, to recover damages against the Commonwealth in
respect of the failure to grant, or the delay in granting, the Certificate, if
the court is satisfied that the failure or delay was without reasonable and
probable cause.
(7) Except as provided in subsection (6), an action or other
proceeding cannot be brought against the Commonwealth, or an officer of the
Commonwealth, because of the failure to grant, or because of a delay in
granting, a Certificate of Clearance.
(1) The master or the owner of a ship, or the pilot or the owner of an
aircraft that departs from a port, airport or other place in Australia, must
communicate electronically to Customs, not later than 3 days after the day of
departure, an outward manifest:
(a) specifying all of the goods, other than goods prescribed for the
purposes of section 120, that were loaded on board the ship or aircraft at
the port, airport or other place; or
(b) if there were no goods of the kind to which paragraph (a) applies
that were loaded on board the ship or aircraft at the port, airport or other
place—making a statement to that effect.
(2) An outward manifest must contain such information as is set out in an
approved statement.
(3) If subsection (1) is contravened in respect of a ship or
aircraft, the master and the owner of the ship, or the pilot and the owner of
the aircraft, each commit an offence punishable, on conviction, by a penalty not
exceeding 60 penalty units.
(4) An offence against subsection (3) is an offence of strict
liability.
(1) At any time after an export entry, a submanifest or an outward
manifest is communicated to Customs and before the goods to which it relates are
exported, a withdrawal of the entry, submanifest or manifest may be communicated
to Customs:
(a) in the case of a withdrawal of an entry that was communicated to
Customs by document—by document; or
(b) in any other case—electronically.
(2) A documentary withdrawal of an entry must:
(a) be communicated by the person by whom, or on whose behalf, the entry
was communicated; and
(b) be communicated to Customs by giving it to an officer doing duty in
relation to export entries; and
(c) be in an approved form; and
(d) contain such information as is required by the form; and
(e) be signed in a manner specified in the form.
(3) An electronic withdrawal of an entry, submanifest or manifest must
communicate such information as is set out in an approved statement.
(4) A withdrawal of an entry, submanifest or manifest has effect when, in
accordance with section 119D, it is communicated to Customs.
(1) When a withdrawal of an export entry takes effect, any authority to
deal with the goods to which the entry relates is revoked.
(2) Despite the withdrawal of an entry, submanifest or manifest:
(a) a person may be prosecuted in respect of the entry, submanifest or
manifest; and
(b) a penalty may be imposed on a person who is convicted of an offence in
respect of the entry, submanifest or manifest;
as if it had not been withdrawn.
(3) The withdrawal of a documentary entry the original of which was sent
or given to an officer does not entitle the person who communicated it to have
it returned.
(1) If a person who has communicated an electronic export entry changes
information included in that entry, the person is taken, at the time when an
export entry advice is communicated in respect of the altered entry, to have
withdrawn the entry as it previously stood.
(2) If a person who has communicated a submanifest or an outward manifest
changes information included in the submanifest or manifest, the person is
taken, at the time when an acknowledgment of the altered submanifest or altered
manifest, as the case requires, is communicated, to have withdrawn the
submanifest or manifest as it previously stood.
(1) For the purposes of this Act, a documentary export entry, or a
documentary withdrawal of such an entry, may be sent to an officer referred to
in subsection 114(3) or 119A(2) in any manner prescribed and, when so sent, is
taken to have been communicated to Customs at such time, and in such
circumstances, as are prescribed.
(2) For the purposes of this Act, an electronic export entry, or an
electronic withdrawal of such an entry, or a submanifest, an outward manifest,
or a withdrawal of such a submanifest or manifest, that is sent to Customs is
taken to have been communicated to Customs when an export entry advice or an
acknowledgment of receipt of the submanifest, manifest or withdrawal is sent to
the person who sent the entry, submanifest, manifest or withdrawal.
63 Section 120
(penalty)
Repeal the penalty, substitute:
Penalty: 100 penalty units.
64 Section 122
Omit “and outward”.
65 After subsection 181(4)
Insert:
(4A) Subsection (2) does not apply to the making of an export
entry.
66 Paragraph 273GA(1)(bc)
After “cancel”, insert “or suspend”.
Part 4—Abolition
of existing computer systems
67 Subsection 4(1) (definition of Air Cargo
Automation System)
Repeal the definition.
68 Subsection 4(1) (definition of Applicable
EXIT agreement)
Repeal the definition.
69 Subsection 4(1) (definition of cargo
automation system)
Repeal the definition.
70 Subsection 4(1) (definition of COMPILE
computer system)
Repeal the definition.
71 Subsection 4(1) (definition of COMPILE
user agreement)
Repeal the definition.
72 Subsection 4(1) (definition of EXIT
agreement)
Repeal the definition.
73 Subsection 4(1) (definition of EXIT
computer system)
Repeal the definition.
74 Subsection 4(1) (definition of Identifying
code)
Repeal the definition.
75 Subsection 4(1) (definition of PIN
number)
Repeal the definition.
76 Subsection 4(1) (definition of Registered
COMPILE user)
Repeal the definition.
77 Subsection 4(1) (definition of Registered
EXIT user)
Repeal the definition.
78 Subsection 4(1) (definition of Sea Cargo
Automation System)
Repeal the definition.
79 Section 63A (definition of registered
user)
Repeal the definition.
80 Subdivision B of Division 3 of
Part IV
Repeal the Subdivision.
81 Division 4A of
Part IV
Repeal the Division.
82 Saving—COMPILE computer
system
(1) A communication to Customs of information referred to in subsection
71A(1) of the Customs Act 1901 that is effected by means of the COMPILE
computer system, after the commencement of this item and before the repeal of
Division 4A of Part IV of that Act by item 81 of this Schedule
takes effect, is an import declaration for the purposes of that Act as that Act
applies after the commencement of Part 2 of this Schedule
(2) A communication to which subitem (1) applies may be sent only by a
registered COMPILE user as the owner, or on behalf of the owner, of the goods
concerned.
(3) The following documents are not commercial documents for the purposes
of the Customs Act 1901:
(a) a record of the transmission to or from Customs, after the
commencement of this item and before the repeal of Division 4A of
Part IV of that Act by item 81 of this Schedule takes effect, under
the COMPILE computer system in respect of an import declaration, an RCR, or a
warehouse declaration, relating to goods;
(b) a record of the withdrawal of such an import declaration, RCR or
warehouse declaration.
83 Division 3 of
Part VI
Repeal the Division.
84 Saving—EXIT computer
system
(1) A communication to Customs of information about goods intended for
export that is effected by means of the EXIT computer system, after the
commencement of this item and before the repeal of Division 3 of
Part VI of the Customs Act 1901 by item 83 of this Schedule
takes effect, is an export declaration for the purposes of that Act as that Act
applies after the commencement of Part 3 of this Schedule.
(2) A communication to which subitem (1) applies may be sent only by a
registered EXIT user.
(3) The following documents are not commercial documents for the purposes
of the Customs Act 1901:
(a) a record of the transmission to or from Customs, after the
commencement of this item and before the repeal of Division 3 of
Part VI of that Act by item 83 of this Schedule takes effect, under
the EXIT computer system in respect of an export declaration, a submanifest, or
an outward manifest, relating to goods;
(b) a record of the withdrawal of such a declaration, submanifest or
manifest.
85 Subsection 234(2B)
Omit “, 70(7) or 77D(5)”, substitute “or
70(7)”.
86 Paragraph 234(8)(b)
Omit “Act; or”, substitute “Act.”.
87 Paragraph 234(8)(c)
Repeal the paragraph.
88 Section 234AC
Repeal the section.
89 Paragraphs 273GA(1)(aaaa) and
(aaab)
Repeal the paragraphs.
90 Paragraphs 273GA(1)(aai), (aaj), (aak),
(aal), (aam), (aan), (aao) and (aap)
Repeal the paragraphs.
91 Paragraphs 273GA(1)(ca) and
(cb)
Repeal the paragraphs.
Part 5—Matters
relating to importation and exportation of goods
92 Subsection 4(1)
Insert:
approved statement means a statement approved under
section 4A.
93 Subsection 4(1)
Insert:
business rules means business rules made under
section 273EB.
94 Subsection 4(1) (definition of commercial
document)
Repeal the definition, substitute:
commercial document, in relation to goods, means a document
or other record prepared in the ordinary course of business for the purposes of
a commercial transaction involving the goods or the carriage of the goods, but
does not include a record of any electronic transmission to or from
Customs:
(a) in respect of an import declaration, RCR, or warehouse declaration,
relating to the goods or the withdrawal of such an import declaration, RCR or
warehouse declaration; or
(b) in respect of an export entry, submanifest, or outward manifest,
relating to the goods or in respect of the withdrawal of such an entry,
submanifest or manifest.
95 Subsection 4(1) (definition of
electronic)
Repeal the definition, substitute:
electronic, in relation to a communication, means the
transmission of the communication by computer.
96 Subsection 4(1)
Insert:
month means one of the 12 months of the calendar
year.
97 Subsections 99(2) and
(3)
Repeal the subsections, substitute:
(2) Subject to sections 69 and 70, the holder of a warehouse licence
must not permit warehoused goods to be delivered for home consumption
unless:
(a) they have been entered for home consumption; and
(b) an authority to deal with them is in force.
Penalty: 60 penalty units.
(3) Subject to section 96A, the holder of a warehouse licence must
not permit goods to be taken from the warehouse for export unless:
(a) they have been entered for export; and
(b) an authority to deal with them is in force; and
(c) if the goods are, or are included in a class of goods that are,
prescribed by the regulations—the holder of the relevant warehouse licence
has ascertained, from information made available by Customs, the matters
mentioned in paragraphs (a) and (b).
Penalty: 60 penalty units.
(4) An offence for a contravention of subsection (2) or (3) is an
offence of strict liability.
97A At the end of
Part V
Add:
(1) This section applies only to goods that are, or are included in a
class of goods that are, prescribed by the regulations.
(2) If goods are released from a warehouse for export, the holder of the
warehouse licence must give notice to Customs electronically, within the period
prescribed by the regulations, stating that the goods have been released and
giving such particulars of the release of the goods as are required by an
approved statement.
(3) If goods that have previously been released from a warehouse for
export are returned to the warehouse, the holder of the warehouse licence must
give notice to Customs electronically, within the period prescribed by the
regulations, stating that the goods have been returned and giving such
particulars of the return of the goods as are required by an approved
statement.
(4) A person who contravenes subsection (2) or (3) commits an offence
punishable, on conviction, by a penalty not exceeding 60 penalty
units.
(5) An offence against subsection (4) is an offence of strict
liability.
98 Section 241
Repeal the section.
99 Saving
Section 241 of the Customs Act 1901 continues to apply in
respect of transmissions referred to in that section that have been or are made
before the repeals of Division 4A of Part IV and Division 3 of
Part VI of that Act by items 81 and 83, respectively, of this Schedule
take effect.
100 Part XVI (heading)
Repeal the heading, substitute:
101 After
section 273EA
Insert:
(1) The CEO may, in writing, make business rules that are to be complied
with by persons who wish to enter into, or are parties to, import information
contracts or export information contracts.
(2) The matters that may be dealt with by business rules include, but are
not limited to:
(a) the qualifications to be held, and the conditions and standards to be
complied with, by persons who wish to enter into, or are parties to, import
information contracts or export information contracts; and
(b) the persons who are eligible to be chosen to carry out audits in
respect of persons who wish to enter into such contracts.
(3) An instrument making, varying or revoking any business rules is a
disallowable instrument for the purposes of section 46A of the Acts
Interpretation Act 1901.
Part 6—Reports
and other compliance measures
102 Subsection 4(1)
Insert:
arrival means:
(a) in relation to a ship—the securing of the ship for the loading
or unloading of passengers, cargo or ship’s stores; or
(b) in relation to an aircraft—the aircraft coming to a stop after
landing.
103 Subsection 4(1)
Insert:
cargo report means a report under section 64AB that is
made in respect of the cargo to be unloaded from a ship at a port or from an
aircraft at an airport.
104 Subsection 4(1) (definition of cargo
report processing charge)
Repeal the definition.
105 Subsection 4(1)
Insert:
cargo reporter, in relation to a ship or aircraft and in
relation to a particular voyage or flight, means:
(a) the operator or charterer of the ship or aircraft; or
(b) a slot charterer in respect of the ship; or
(c) a freight forwarder in respect of the ship or aircraft;
for the voyage or flight.
106 Subsection 4(1)
Insert:
depot operator means a person who holds a depot licence as
defined by subsection 77F(1).
107 Subsection 4(1)
Insert:
operator of a ship or aircraft for a particular voyage or
flight means:
(a) the shipping line or airline responsible for the operation of the ship
or aircraft for the voyage or flight; or
(b) if there is no such shipping line or airline, or no such shipping line
or airline that is represented by a person in Australia—the master of the
ship or the pilot of the aircraft.
108 Subsection 4(1)
Insert:
outturn report means a report under
section 64ABAA.
109 Subsection 4(1) (definition of port
authority)
Repeal the definition, substitute:
port authority means a body administering the business
carried on at a port or ports in a State or Territory.
110 Subparagraph
30(1)(a)(i)
Repeal the subparagraph.
111 Subparagraph
30(1)(ab)(i)
Repeal the subparagraph, substitute:
(i) if they are unshipped—until they are delivered into home
consumption in accordance with an authority under subsection 71(5); or
112 Subparagraph
30(1)(ac)(i)
Omit “until there has been compliance with a Collector’s permit
for their unshipment”, substitute “until they are delivered into
home consumption”.
113 Section 62
Omit “unlading”, substitute “to the proper wharf
appointed under subsection 15(2)”.
114 Section 63
Omit “unlading”, substitute “at the proper wharf
appointed under subsection 15(2)”.
115 Section 63A (definition of
abbreviated cargo report)
Omit “a computer”, substitute “an
electronic”.
116 Section 63A (definition of low value
cargo)
Repeal the definition, substitute:
low value cargo means:
(a) cargo consigned from a particular mail-order house; or
(b) cargo comprising other goods of a kind prescribed by the
regulations;
being cargo in relation to each single consignment of which section 68
does not apply because of paragraph 68(1)(f).
117 Section 63A (definition of
reportable document)
Repeal the definition.
118 Sections 64 to
64ABB
Repeal the sections, substitute:
(1) This section applies to a ship or aircraft in respect of a voyage or
flight to Australia from a place outside Australia.
(2) If the ship or aircraft is due to arrive at a port or airport in
Australia (whether the first port or airport or any subsequent port or airport
on the same voyage or flight), the operator must report to Customs, in
accordance with this section, the impending arrival of the ship or
aircraft.
(3) Subject to subsection (4), the report of the impending arrival of
the ship or aircraft may be made by document or electronically.
(4) If the operator is required to report to Customs under
section 64AAB, or to make a cargo report, in respect of the voyage or
flight, the report of the impending arrival of the ship or aircraft must be made
electronically.
(5) A report of the impending arrival of a ship must be made:
(a) not earlier than 10 days before the time stated in the report to be
the estimated time of arrival of the ship; and
(b) not later than the prescribed period before that time.
(6) For the purposes of paragraph (5)(b), the prescribed
period before the estimated time of arrival of a ship is:
(a) if the journey from the last port is likely to take not less than 48
hours—48 hours or such other period as is prescribed by the regulations;
or
(b) if the journey from the last port is likely to take less than 48
hours:
(i) 24 hours or such other period as is prescribed by the regulations;
or
(ii) if the journey is of a kind described in regulations made for the
purposes of this subparagraph—such shorter period as is specified in those
regulations.
(7) A report of the impending arrival of an aircraft must be
made:
(a) not earlier than 10 days before the time stated in the report to be
the estimated time of arrival of the aircraft; and
(b) not later than the prescribed period before that time.
(8) For the purposes of paragraph (7)(b), the prescribed
period before the estimated time of arrival of an aircraft is:
(a) if the flight from the last airport is likely to take not less than 3
hours—3 hours or such other period as is prescribed by the regulations;
or
(b) if the flight from the last airport is likely to take less than 3
hours:
(i) one hour or such other period as is prescribed by the regulations;
or
(ii) if the flight is of a kind described in regulations made for the
purposes of this subparagraph—such shorter period as is specified in those
regulations.
(9) A documentary report must:
(a) be in writing; and
(b) be in an approved form; and
(c) be communicated to Customs by sending or giving it to an officer doing
duty in relation to the reporting of ships or aircraft at the port or airport at
which the ship or aircraft is expected to arrive; and
(d) contain such information as is required by the form; and
(e) be signed in a manner specified in the form.
(10) An electronic report must communicate such information as is set out
in an approved statement.
(11) The CEO may approve different forms for documentary reports, and
different statements for electronic reports, to be made under
subsections (9) and (10) in different circumstances, by different kinds of
operators of ships or aircraft or in respect of different kinds of ships or
aircraft.
(12) An operator of a ship or aircraft who intentionally contravenes this
section commits an offence punishable, on conviction, by a penalty not exceeding
120 penalty units.
(13) An operator of a ship or aircraft who contravenes this section
commits an offence punishable, on conviction, by a penalty not exceeding 60
penalty units.
(14) An offence against subsection (13) is an offence of strict
liability.
(1) This section applies to a ship or aircraft in respect of a voyage or
flight to Australia from a place outside Australia.
(2) When the ship or aircraft has arrived at a port or airport in
Australia (whether the first port or airport or any subsequent port or airport
on the same voyage or flight), the operator must report to Customs, in
accordance with this section, particulars of the arrival of the ship or aircraft
and the time of arrival.
(3) The report must be made:
(a) in the case of a ship—before:
(i) the end of 24 hours (disregarding any period that occurs on a Sunday
or holiday) after the ship’s arrival; or
(ii) the issue of a Certificate of Clearance in respect of the ship and
the port;
whichever first happens; or
(b) in the case of an aircraft—before:
(i) the end of 3 hours after the aircraft’s arrival; or
(ii) the issue of a Certificate of Clearance in respect of the aircraft
and the airport;
whichever first happens.
(4) Subject to subsection (5), the report of the arrival of the ship
or aircraft may be made by document or electronically.
(5) If the operator is required to report to Customs under
section 64AAB, or to make a cargo report, in respect of the voyage or
flight, the report of the arrival of the ship or aircraft must be made
electronically.
(6) A documentary report must:
(a) be in writing; and
(b) be in an approved form; and
(c) be communicated to Customs by sending or giving it to an officer doing
duty in relation to the reporting of ships or aircraft at the port or airport of
arrival; and
(d) contain such information as is required by the form; and
(e) be signed in a manner specified in the form.
(7) An electronic report must communicate such information as is set out
in an approved statement.
(8) The CEO may approve different forms for documentary reports, and
different statements for electronic reports, to be made under
subsections (6) and (7) in different circumstances, by different kinds of
operators of ships or aircraft or in respect of different kinds of ships or
aircraft.
(9) An operator of a ship or aircraft who intentionally contravenes this
section commits an offence punishable, on conviction, by a penalty not exceeding
120 penalty units.
(10) An operator of a ship or aircraft who contravenes this section
commits an offence punishable, on conviction, by a penalty not exceeding 60
penalty units.
(11) An offence against subsection (10) is an offence of strict
liability.
(1) This section applies to a ship or aircraft in respect of a voyage or
flight to Australia from a place outside Australia.
(2) When the ship or aircraft has arrived at a port or airport in
Australia (whether the first port or airport or any subsequent port or airport
on the same voyage or flight), the operator must report to Customs, in
accordance with this section, particulars of the ship’s stores or
aircraft’s stores and of any prohibited goods on board at the time of
arrival.
(3) The report must be made:
(a) in the case of a ship—before:
(i) the end of 24 hours (disregarding any period that occurs on a Sunday
or holiday) after the ship’s arrival; or
(ii) the issue of a Certificate of Clearance in respect of the ship and
the port;
whichever first happens; or
(b) in the case of an aircraft—before:
(i) the end of 3 hours after the aircraft’s arrival; or
(ii) the issue of a Certificate of Clearance in respect of the aircraft
and the airport;
whichever first happens.
(4) The report may be made by document or electronically.
(5) A documentary report must:
(a) be in writing; and
(b) be in an approved form; and
(c) be communicated to Customs by sending or giving it to an officer doing
duty in relation to the reporting of ships or aircraft at the port or airport of
arrival; and
(d) contain such information as is required by the form; and
(e) be signed in a manner specified in the form.
(6) An electronic report must communicate such information as is set out
in an approved statement.
(7) The CEO may approve different forms for documentary reports, and
different statements for electronic reports, to be made under
subsections (5) and (6) in different circumstances, by different kinds of
operators of ships or aircraft or in respect of different kinds of ships or
aircraft.
(8) An operator of a ship or aircraft who intentionally contravenes this
section commits an offence punishable, on conviction, by a penalty not exceeding
120 penalty units.
(9) An operator of a ship or aircraft who contravenes this section commits
an offence punishable, on conviction, by a penalty not exceeding 60 penalty
units.
(10) An offence against subsection (9) is an offence of strict
liability.
(11) In this section:
aircraft’s stores and ship’s stores
have the meanings given by section 130C.
(1) This section applies to a ship or aircraft in respect of a voyage or
flight to Australia from a place outside Australia.
(2) A cargo reporter who has entered into an agreement or arrangement with
another cargo reporter under which cargo for whose carriage the other cargo
reporter is responsible is to be carried on the ship or aircraft during the
voyage or flight must report to Customs, in accordance with this section,
particulars of the other cargo reporter.
(3) A report must be made electronically and must communicate such
information as is set out in an approved statement.
(4) A report must be made before the latest time by which a cargo report
may be made.
(5) The CEO may approve different statements for reports to be made under
this section in different circumstances or by different kinds of cargo
reporters.
(6) A cargo reporter who intentionally contravenes this section commits an
offence punishable, on conviction, by a penalty not exceeding 120 penalty
units.
(7) A cargo reporter who contravenes this section commits an offence
punishable, on conviction, by a penalty not exceeding 60 penalty
units.
(8) An offence against subsection (7) is an offence of strict
liability.
(1) This section applies to a ship or aircraft in respect of a voyage or
flight to Australia from a place outside Australia.
(2) The operator must report to Customs, in accordance with this section,
particulars of:
(a) in the case of a ship—the stevedore with whom the operator has
entered into a contract for the unloading of the cargo from the ship at a place
in Australia; or
(b) in the case of an aircraft—the depot operator who will first
receive the cargo after it has been unloaded from the aircraft at a place in
Australia.
(3) A report must be made electronically and must communicate such
information as is set out in an approved statement.
(4) A report must be made during the period within which a report under
section 64 of the impending arrival of the ship is required to be
made.
(5) The CEO may approve different statements for electronic reports to be
made under this section in different circumstances, by different kinds of
operators of ships or aircraft or in respect of different kinds of ships or
aircraft.
(6) An operator of a ship or aircraft who contravenes this section commits
an offence punishable, on conviction, by a penalty not exceeding 60 penalty
units.
(7) An offence against subsection (6) is an offence of strict
liability.
(1) This section applies to a ship or aircraft in respect of a voyage or
flight to Australia from a place outside Australia.
(2) If the ship or aircraft is due to arrive at a port or airport in
Australia (whether the first port or airport or any subsequent port or airport
on the same voyage or flight), each cargo reporter must report to Customs, in
accordance with this section, particulars of all goods that the cargo reporter
has arranged to be carried on the ship or aircraft on the voyage or flight and
that are intended to be unloaded from the ship or aircraft at the port or
airport other than:
(a) goods that are accompanied personal or household effects of a
passenger or member of the crew; or
(b) ship’s stores or aircraft’s stores.
(3) A cargo report that is made by a person during the general moratorium
period, or is made by a person during a further moratorium period that has been
granted to the person, may be a documentary report or an electronic
report.
(4) A cargo report to which subsection (3) does not apply must be an
electronic report.
(5) If the information required by an approved form to be contained in a
documentary cargo report, or required by an approved statement to be
communicated electronically, refers to particulars of the consignor or consignee
of goods:
(a) the reference in the form or statement to the consignor of goods is a
reference to a supplier of goods who is located outside Australia and:
(i) initiates the sending of goods to a person in Australia; or
(ii) complies with a request from a person in Australia to send goods to
the person; and
(b) the reference in the form or statement to the consignee of goods is a
reference to the person who is the ultimate recipient of goods that have been
sent from outside Australia, whether or not the person ordered or paid for the
goods.
(6) The CEO may approve different forms or statements for the cargo
reports to be made in different circumstances or by different kinds of cargo
reporters.
(7) The form or statement approved for a report by a special reporter in
relation to low value cargo of a particular kind must not require the special
reporter to include information relating to cargo of that kind at a level of
specificity below the level of a submaster air waybill or an ocean bill of
lading, as the case requires.
(8) A cargo report is to be made not later than:
(a) if the cargo is carried on a ship:
(i) 24 hours or such other period as is prescribed by the regulations;
or
(ii) if the journey from the last port is of a kind described in
regulations made for the purposes of this subparagraph—such shorter period
as is specified in those regulations;
before the estimated time of arrival specified in the report under
section 64 of the impending arrival of the ship; or
(b) if the cargo is carried on an aircraft:
(i) 2 hours or such other period as is prescribed by the regulations;
or
(ii) if the flight from the last airport is of a kind described in
regulations made for the purposes of this subparagraph—such shorter period
as is specified in those regulations;
before the estimated time of arrival specified in the report under
section 64 of the impending arrival of the aircraft.
(9) A cargo reporter who intentionally contravenes this section commits an
offence punishable, on conviction, by a penalty not exceeding 120 penalty
units.
(10) A cargo reporter who contravenes this section commits an offence
punishable, on conviction, by a penalty not exceeding 60 penalty
units.
(11) An offence against subsection (10) is an offence of strict
liability.
(12) If:
(a) a cargo reporter who is required to make a cargo report in respect of
particular goods commits an offence against this section because the report is
not made before the time by which it was required by subsection (8) to be
made; and
(b) that time occurs before the end of the general moratorium period or,
if a further moratorium period is granted to the cargo reporter, before the end
of the further moratorium period;
the cargo reporter is not liable to be prosecuted for the offence and an
infringement notice cannot be served on the cargo reporter under Division 5
of Part XIII for the offence.
(13) The general moratorium period is the period of 6 months
beginning on the date of commencement of this section.
(14) If:
(a) a cargo reporter applies to the CEO for the grant to the cargo
reporter of a further moratorium period to have effect at the end of the general
moratorium period; and
(b) the CEO is satisfied that the cargo reporter has, within the general
moratorium period, made reasonable progress in:
(i) installing the facilities required for the making of electronic cargo
reports; or
(ii) in putting in place business practices or entering into business
arrangements to enable the making of electronic cargo reports;
the CEO may grant to the cargo reporter a further moratorium
period of not more than 18 months beginning at the end of the general
moratorium period.
(15) Nothing in this section affects the operation of Subdivision
C.
(16) In this section:
aircraft’s stores and ship’s stores
have the meanings given by section 130C.
(1) When cargo is unloaded from an aircraft at an airport, the depot
operator whose particulars have been communicated to Customs by the operator of
the aircraft under section 64AAC must communicate electronically to Customs
an outturn report in respect of the cargo.
(2) When a container is unloaded from a ship at a port, the stevedore
whose particulars have been communicated to Customs by the operator of the ship
under section 64AAC must communicate electronically to Customs an outturn
report in respect of the container.
(3) When cargo that is not in a container is unloaded from a ship, the
stevedore whose particulars have been communicated to Customs by the operator of
the ship under section 64AAC must communicate electronically to Customs an
outturn report in respect of the cargo.
(4) When cargo unloaded from an aircraft or ship has been moved, under a
permission given to the operator of the aircraft or ship, or to a cargo
reporter, under section 71E, to a Customs place other than a warehouse, the
person in charge of the Customs place must communicate electronically to Customs
an outturn report in respect of the cargo.
(5) An outturn report must:
(a) if it is made under subsection (1), (3) or (4):
(i) specify any goods included in the cargo report that have not been
unloaded or, if there are no such goods, contain a statement to that effect;
and
(ii) specify any goods not included in the cargo report that have been
unloaded or, if there are no such goods, contain a statement to that effect;
and
(b) if it is made under subsection (2)—set out a list of the
containers that have been unloaded; and
(c) in any case:
(i) be in accordance with an approved statement; and
(ii) state any times required by section 64ABAB; and
(iii) be made within the period or at the time required by that
section.
(6) The CEO may approve different statements for the outturn reports to be
made by stevedores, depot operators, or persons in charge of Customs
places.
(7) The CEO or an officer may disclose a cargo report to a stevedore, a
depot operator or a person in charge of a Customs place (other than a
warehouse) for the purpose of enabling the stevedore, operator or person to
communicate to Customs an outturn report in respect of the cargo.
(8) A person who intentionally contravenes this section commits an offence
punishable, on conviction, by a penalty not exceeding 120 penalty
units.
(9) A person who contravenes this section commits an offence punishable,
on conviction, by a penalty not exceeding 60 penalty units.
(10) An offence against subsection (9) is an offence of strict
liability.
(11) In this section:
Customs place has the meaning given by subsection
183UA(1).
(1) In the case of cargo unloaded from an aircraft at an airport and
received into a depot, the depot operator must communicate the outturn report to
Customs within 24 hours, or such other period as is prescribed by the
regulations, after the time of arrival of the aircraft as stated in the report
under section 64AA.
(2) In the case of containers unloaded from a ship at a wharf, the
stevedore must communicate outturn reports to Customs as follows:
(a) an outturn report, at the end of 3 hours, or such other period as is
prescribed by the regulations, from the time when the first container is
unloaded from the ship; and
(b) one or more further outturn reports at the end of each subsequent 3
hours, or such other period as is prescribed by the regulations, until the
unloading of the containers has been completed.
The first outturn report must state the time when the first container was
unloaded and the last outturn report must state the time when the unloading of
the containers was completed.
(3) In the case of cargo (not in containers) unloaded from a ship at a
wharf, the stevedore must communicate the outturn report to Customs within 5
days, or such other period as is prescribed by the regulations, after the day on
which the unloading of the cargo from the ship was completed. The outturn report
must state the time when the unloading of the cargo was completed.
(4) In the case of cargo unloaded from a ship or aircraft and moved by the
operator of the ship or aircraft, or by a cargo reporter, under section 71E
to a Customs place (as defined in subsection 183UA(1)) other than a warehouse,
the person in charge of the Customs place must communicate the outturn report to
Customs:
(a) if the cargo is in a container:
(i) if the container is not unpacked at that place—within 24 hours
(or such longer period as is prescribed by the regulations) after the person in
charge of that place recorded the receipt of the container at that place;
or
(ii) if the container is unpacked at that place—within 24 hours, or
such other period as is prescribed by the regulations, after it was unpacked;
or
(b) if the cargo is not in a container—not later than:
(i) the day after the day on which the person in charge of that place
recorded a receipt of the cargo at that place; or
(ii) if a later time is prescribed by the regulations—that later
time.
If the cargo is in a container that is unpacked at the Customs place, the
outturn report must state the time when the unpacking of the cargo was
completed.
(1) If an outturn report specifies:
(a) any goods included in the cargo report that have not been unloaded;
or
(b) any goods not included in the cargo report that have been
unloaded;
the officer may require the cargo reporter who made the cargo report in
relation to the goods to explain why the goods were not unloaded or were not
included in the cargo report, as the case may be.
(2) If a cargo reporter in respect of whom a requirement is made under
subsection (1) fails to comply with the requirement, the cargo reporter
commits a offence punishable, on conviction, by a penalty not exceeding 60
penalty units.
(3) An offence against subsection (2) is an offence of strict
liability.
119 Section 64ABC
Repeal the section, substitute:
A special reporter who communicates an abbreviated cargo report to
Customs is liable to pay screening charge in respect of the report.
120 Section 64ABD
Repeal the section.
121 Saving
Section 64ABD of the Customs Act 1901, and any arrangements in
force under that section immediately before its repeal by item 120 of this
Schedule, continue to apply in respect of any charge that was imposed by the
repealed Import Processing Charges Act 1997 before its repeal by
item 1 of Schedule 4 and for which a person became liable before the
repeal.
122 Sections 64AC and
64AD
Repeal the sections, substitute:
(1) This section applies to a ship or aircraft in respect of a voyage or
flight to Australia from a place outside Australia.
(2) If the ship or aircraft is due to arrive at a port or airport in
Australia (whether the first port or airport or any subsequent port or airport
on the same voyage or flight), the operator must, in accordance with this
section, give a report to Customs with respect to the passengers who will be on
board the ship or aircraft at the time of its arrival at the port or
airport.
(3) The report may be made by document or electronically.
(4) A report in respect of a ship must be made not later than:
(a) if the journey from the last port is likely to take not less than 48
hours—48 hours; or
(b) if the journey from the last port is likely to take less than 48
hours—24 hours;
before the time stated in the report made under section 64 to be the
estimated time of arrival of the ship.
(5) A report in respect of an aircraft must be made not later
than:
(a) if the flight from the last airport is likely to take not less than 3
hours—3 hours; or
(b) if the flight from the last airport is likely to take less than 3
hours—one hour;
before the time stated in the report made under section 64 to be the
estimated time of arrival of the aircraft.
(6) A documentary report must:
(a) be in writing; and
(b) be in an approved form; and
(c) be communicated to Customs by sending or giving it to an officer doing
duty in relation to the reporting of ships or aircraft at the port or airport at
which the ship or aircraft is expected to arrive; and
(d) contain such information as is required by the form; and
(e) be signed in a manner specified in the form.
(7) An electronic report must communicate such information as is set out
in an approved statement.
(8) The CEO may approve different forms for documentary reports, and
different statements for electronic reports, to be made under
subsections (6) and (7) in different circumstances, by different kinds of
operators of ships or aircraft or in respect of different kinds of ships or
aircraft.
(9) An operator of a ship or aircraft who intentionally contravenes this
section commits an offence punishable, on conviction, by a penalty not exceeding
120 penalty units.
(10) An operator of a ship or aircraft who contravenes this section
commits an offence punishable, on conviction, by a penalty not exceeding 60
penalty units.
(11) An offence against subsection (10) is an offence of strict
liability.
(1) This section applies to a ship or aircraft in respect of a voyage or
flight to Australia from a place outside Australia.
(2) If the ship or aircraft is due to arrive at a port or airport in
Australia (whether the first port or airport or any subsequent port or airport
on the same voyage or flight), the operator must give a report to Customs, in
accordance with this section, with respect to the members of the crew who will
be on board the ship or aircraft at the time of its arrival at the port or
airport.
(3) The report may be made by document or electronically.
(4) A report must be made during the period within which a report under
section 64 of the impending arrival of the ship or aircraft is required to
be made.
(5) However, a report in respect of an aircraft must not be made before
the date of departure of the aircraft from the last airport outside
Australia.
(6) A documentary report must:
(a) be in writing; and
(b) be in an approved form; and
(c) be communicated to Customs by sending or giving it to an officer doing
duty in relation to the reporting of ships or aircraft at the port or airport at
which the ship or aircraft is expected to arrive; and
(d) contain such information as is required by the form; and
(e) be signed in a manner specified in the form.
(7) An electronic report must communicate such information as is set out
in an approved statement.
(8) The CEO may approve different forms for documentary reports, and
different statements for electronic reports, to be made under
subsections (6) and (7) in different circumstances, by different kinds of
operators of ships or aircraft or in respect of different kinds of ships or
aircraft.
(9) An operator of a ship or aircraft who intentionally contravenes this
section commits an offence punishable, on conviction, by a penalty not exceeding
120 penalty units.
(10) An operator of a ship or aircraft who contravenes this section
commits an offence punishable, on conviction, by a penalty not exceeding 60
penalty units.
(11) An offence against subsection (10) is an offence of strict
liability.
(1) For the purposes of this Act, a documentary report that is sent or
given to Customs in accordance with section 64, 64AA, 64AAA, 64AB, 64AC or
64ACA may be sent or given to an officer referred to in that section in any
prescribed manner and, when so sent or given, is taken to have been communicated
to Customs when it is received by the officer.
(2) For the purposes of this Act, a report that is sent electronically to
Customs under section 64, 64AA, 64AAA, 64AAB, 64AAC, 64AB, 64ABAA, 64AC or
64ACA is taken to have been communicated to Customs when an acknowledgment of
the report is sent to the person identified in the report as the person sending
it.
123 Before
section 64AE
Insert:
(1) The CEO or an officer may disclose a cargo report to a port authority
for the purpose of enabling the authority to collect statistics or compute
liability for wharfage charges.
(2) A person to whom information is disclosed under subsection (1)
must not:
(a) use the information for any purpose other than the purpose for which
the information was disclosed; or
(b) disclose the information to any person except to the extent necessary
for that purpose.
Penalty: Imprisonment for 2 years.
(3) A reference in this section to disclosure of information includes a
reference to disclosure by way of the provision of electronic access to the
information.
124 Subsection 64AE(1)
Omit “64AB or 64AC”, substitute “64AAA, 64AB, 64AC or
64ACA”.
125 Subsection 64AE(2)
Omit “64AB or 64AC”, substitute “64AAA, 64AB, 64AC or
64ACA”.
126 Section 67EA
Omit “, and of section 7 of the Import Processing Charges Act
1997”.
127 Paragraphs 67EB(1)(a) and
(b)
Repeal the paragraphs, substitute:
(b) the applicant does not satisfy Customs as mentioned in
subsection (2) in relation to low value cargo of that kind; or
128 Subsection 67EB(2)
Repeal the subsection, substitute:
(2) An applicant for registration as a special reporter in relation to low
value cargo of a particular kind is taken to comply with this subsection if, and
only if, the applicant satisfies Customs that:
(a) in a case of low value cargo consigned from a particular mail-order
house to consignees in Australia—the applicant is likely to make cargo
reports covering at least 1,000 such consignments per month from the mail-order
house during the period of registration; or
(b) in a case of low value cargo of another prescribed kind consigned from
a place outside Australia to a consignee in Australia—the applicant is
likely to make cargo reports covering a number of consignments per month of that
kind that is not less than the number specified in the regulations.
129 Paragraph 67EC(6)(b)
Repeal the paragraph.
130 Section 67EG
Omit “registered user” (wherever occurring), substitute
“person”.
131 Paragraph 67EK(3)(a)
Omit “15,000”, substitute “3,000”.
Repeal the paragraph.
133 Section 67EL
Omit “on the Sea Cargo Automation System or the Air Cargo Automation
System”.
134 Paragraph 67EM(1)(a)
Repeal the paragraph.
135 Subsection 67EM(9)
Repeal the subsection.
136 Subdivision D of Division 3 of
Part IV
Repeal the Subdivision.
137 Subsection 71E(1)
Omit “by computer”, substitute
“electronically”.
138 Subsections 71E(2A) and
(3)
Repeal the subsections, substitute:
(2A) If the goods have not been entered for home consumption or
warehousing, a movement application may be made only by the operator of the ship
or aircraft that carried the goods, by a cargo reporter in relation to the
goods, or by a stevedore or depot operator who has possession of the
goods.
(2B) A movement application under subsection (2A) must be made
electronically.
(3) If a movement application is duly communicated to Customs,
subsections (3AA) and (3AB) apply.
(3AA) An officer may direct the applicant to ensure that the goods are
held in the place where they are currently located until the decision is made on
the application.
(3AB) If a direction is not given under subsection (3AA), or a
reasonable period has elapsed since the giving of such a direction to enable the
making of an informed decision on the application, an officer must:
(a) if the application is a document movement application—by notice
in writing to the applicant; or
(b) if the application is an electronic movement application—by
sending a message electronically to the applicant;
do either of the following:
(c) give the applicant permission to move the goods to which the
application relates in accordance with the application either unconditionally or
subject to such conditions as are specified in the notice or message;
(d) refuse the application and set out in the notice or message the
reasons for the refusal.
139 Subsection 71E(3A)
Omit “(3)”, substitute “(3AB)”.
140 After subsection
71E(3B)
Insert:
(3C) If a cargo report states that goods specified in the report are
proposed to be moved from a Customs place to another Customs place, then,
despite section 71L, the statement is taken to be a movement application in
respect of the goods duly made under this section.
(3D) In subsection (3C):
Customs place has the meaning given by subsection
183UA(1).
141 Sections 74 and
74A
Repeal the sections, substitute:
(1) If an officer has reasonable grounds to suspect that a report of the
cargo made in respect of a ship or aircraft:
(a) has not included particular goods that are intended to be unloaded
from the ship or aircraft at a port or airport in Australia; or
(b) has incorrectly described particular goods;
the officer may give written directions to the cargo reporter as to how and
where the goods are to be stored, and as to the extent (if any) to which the
goods may be moved.
(2) An officer who has given a written direction under subsection (1)
may, by writing, cancel the direction if the officer is satisfied that a report
of the cargo made in respect of the ship or aircraft has included, or correctly
described, as the case may be, the goods.
(3) If an officer has reasonable grounds to suspect that particular goods
in the cargo that is to be, or has been, unloaded from a ship or aircraft are
prohibited goods, the officer may give written directions to:
(a) the cargo reporter; or
(b) the stevedore or depot operator whose particulars have been
communicated to Customs by the operator of the ship or aircraft under
section 64AAC;
as to how and where the goods are to be stored, and as to the extent (if
any) to which the goods may be moved.
(4) An officer who has given a written direction under subsection (3)
may, by writing, cancel the direction if the officer is satisfied that the cargo
does not contain prohibited goods.
(5) A person who intentionally contravenes a direction given to the person
under subsection (1) or (3) commits an offence punishable, on conviction,
by a penalty not exceeding 120 penalty units.
(6) A person who contravenes a direction given to the person under
subsection (1) or (3) commits an offence punishable, on conviction, by a
penalty not exceeding 60 penalty units.
(7) An offence against subsection (6) is an offence of strict
liability.
142 Section 76
Omit “and landed under a Collector’s permit”.
Note: The heading to section 76 is altered by omitting
“on permit”.
143 At the end of Division 4 of
Part IV
Add:
(1) If a cargo reporter in relation to goods that are on a ship or
aircraft on a voyage or flight to a place in Australia requests Customs to
inform the cargo reporter:
(a) whether a report of the impending arrival of the ship or aircraft has
been made and, if so, the estimated time of arrival specified in the report;
or
(b) whether a report of the arrival of the ship or aircraft has been made
and, if so, the time of arrival;
Customs may comply with the request.
(2) If goods have been entered for home consumption or warehousing,
Customs may, at the request of the owner of the goods, inform the owner of the
stage reached by Customs in deciding whether or not to give an authority to deal
with the goods.
(3) If a movement application has been made in respect of goods, Customs
may, at the request of the owner of the goods, inform the owner of the stage
reached by Customs in its consideration of the application.
(4) If goods have been entered for export by the making of an export
declaration, Customs may, at the request of the owner of the goods, inform the
owner of the stage reached by Customs in deciding whether or not to give an
authority to deal with the goods.
(5) If a submanifest in respect of goods has been sent to Customs under
section 117A, Customs may, at the request of the owner of the goods, inform
the owner of the stage reached by Customs in preparing to give a submanifest
number in respect of the submanifest.
144 Subsection 77F(1)
Insert:
depot licence variation charge means the depot licence
variation charge imposed by the Customs Depot Licensing Charges Act 1997
and payable as set out in section 77LA of this Act.
145 Subsection 77K(5)
Omit all the words and paragraphs after “CEO”, substitute
“must not grant the licence unless the applicant has, at the proposed
depot, facilities that would enable the applicant to communicate with Customs
electronically”.
146 After section 77L
Insert:
(1) The CEO may, on application by the holder of a depot licence, vary the
licence by:
(a) omitting the description of the place that is currently described in
the licence and substituting a description of another place; or
(b) altering the description of the place that is currently described in
the licence.
(2) The application must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such information as the form requires; and
(d) be signed in the manner indicated in the form; and
(e) be accompanied by payment of the depot licence variation
charge.
(3) The CEO may, by written notice given to an applicant for the variation
of a depot licence, require the applicant to supply further information in
relation to the application within the period that is specified in the notice or
within such further period as the CEO allows.
(4) The CEO must not grant an application for the substitution of the
description of a place not currently described in the licence, or for the
alteration to the description of a place currently described in the licence, if,
in the CEO’s opinion:
(a) the physical security of the place whose description is to be
substituted, or of the place that would have the altered description, as the
case may be, would not be adequate having regard to:
(i) the nature of the place; or
(ii) the procedures and methods that would be adopted by the applicant to
ensure the security of goods in the place if the variation were made;
or
(b) the records that would be kept in relation to the place would not be
suitable to enable Customs adequately to audit those records.
(5) The CEO must not grant an application for the substitution of the
description of a place not currently described in the licence if, in the
CEO’s opinion, the place would be too remote from the nearest place where
officers who regularly perform their functions for Customs would be able
conveniently to check whether the Customs Acts are being complied with at the
place.
(6) The CEO must decide whether or not to grant the application within 60
days after:
(a) if paragraph (b) does not apply—the receipt of the
application; or
(b) if the CEO requires further information relating to the application to
be supplied by the applicant under subsection (3) and the applicant
supplied the information in accordance with that subsection—the receipt of
the information.
(7) If the CEO has not made the decision whether or not to grant the
application within the period applicable under subsection (6), the CEO is
taken to have refused the application.
147 Paragraph 77N(2)(d)
Omit “administration;”, substitute
“administration.”.
148 Paragraphs 77N(2)(e) and
(f)
Repeal the paragraphs.
149 After subsection 77N(2)
Insert:
(2A) The holder of a licence must not cause or permit a substantial change
to be made in:
(a) a matter affecting the physical security of the depot; or
(b) the keeping of records in relation to the depot;
unless the holder has given to the CEO 30 days’ notice of the
proposed change.
150 After paragraph
273GA(1)(aaa)
Insert:
(aaaaa) a decision by the CEO under subsection 64AB(14) refusing to grant
a further moratorium period;
151 After paragraph
273GA(1)(aar)
Insert:
(aara) a decision by the CEO under subsection 77LA(1) not to vary a depot
licence;
(aarb) a decision by the CEO under subsection 77LA(3) not to allow a
further period;
Customs
Administration Act 1985
152 Subsection 16(1)
Repeal the subsection, substitute:
Overview
(1) This section:
(a) prohibits the unauthorised recording and disclosure of certain
information held by the Australian Customs Service; and
(b) provides for exceptions in relation to the prohibition; and
(c) makes particular provision in relation to the authorised disclosure of
personal information.
Persons to whom section applies
(1AA) This section applies to:
(a) the CEO; and
(b) a person performing duties in the Australian Customs Service as a
person employed or engaged by the Commonwealth, a Commonwealth agency, a State
or a State agency; and
(c) any of the following persons:
(i) a person engaged to provide goods or services to the Commonwealth
through the Australian Customs Service (whether or not under an agreement to
which the Commonwealth is a party);
(ii) if the person mentioned in subparagraph (i) is a body
corporate—a director, an employee or an agent of the body
corporate;
(iii) if the person mentioned in subparagraph (i) is an
individual—an employee or agent of the individual; and
(d) a person to whom the CEO has delegated a power or function of the CEO
under a law of customs or any other law of the Commonwealth; and
(e) a person authorised by the CEO to exercise a power or function under a
law of customs or any other law of the Commonwealth.
Note: The heading to section 16 is omitted and replaced
by the heading “Prohibition of disclosure of certain
information”.
153 Subsection 16(1A) (definition of
AQIS)
Repeal the definition.
154 Subsection 16(1A) (definition of
authorised officer of AQIS)
Repeal the definition.
155 Subsection 16(1A) (definition of
authorised person)
Repeal the definition.
156 Subsection 16(1A) (definition of
duties)
Omit “an authorised person” (first occurring), substitute
“a person”.
157 Subsection 16(1A) (definition of
duties)
Omit “an authorised person” (second occurring), substitute
“a person to whom this section applies”.
158 Subsection 16(1A) (definition of
duties, note)
Omit “an authorised person”, substitute “a
person”.
159 Subsection 16(1A) (definition of
food)
Repeal the definition.
160 Subsection 16(1A) (definition of
protected information)
Omit “an authorised person while the authorised person”,
substitute “a person while he or she”.
161 Subsection 16(1A) (definition of
State)
Repeal the definition, substitute:
State includes the Australian Capital Territory, the Northern
Territory and Norfolk Island.
162 Subsection 16(2)
Omit “an authorised person”, substitute “a person to whom
this section applies”.
163 Paragraph 16(3)(b)
Omit “or (4)”, substitute “, (3G) or
(3H)”.
164 Paragraph 16(3A)(c)
Omit “an authorised person”, substitute “a
person”.
165 Paragraph 16(3B)(c)
Omit “an authorised person”, substitute “a
person”.
166 Paragraph 16(3C)(c)
Omit “an authorised person”, substitute “a
person”.
167 Paragraph 16(3D)(c)
Omit “an authorised person”, substitute “a
person”.
168 Subsections 16(4), (5), (6), (7) and
(8)
Repeal the subsections, substitute:
Body corporate may consent to disclosure
(3G) If the CEO is satisfied that the principal officer of, or a person
authorised to act on behalf of, a body corporate has consented to the disclosure
to a person of information or a class of information (not including personal
information) about the body, the CEO may authorise, in writing, the disclosure
of the information to the person.
Government agencies, foreign countries or international organisations
may consent to disclosure
(3H) If the CEO is satisfied that a Commonwealth agency, State agency, a
foreign country, an instrumentality or agency of a foreign country or an
international organisation has consented to the disclosure to a person of
information or a class of information (not including personal information) about
the agency, country, instrumentality or organisation, the CEO may authorise, in
writing, the disclosure of the information to the person.
Disclosure of personal information
(7) If:
(a) apart from this subsection, a person is authorised by this section to
carry out an act referred to in paragraph (2)(b) because of the operation
of subsection (3A), (3B), (3C) or (3D); and
(b) the act involves the disclosure by the person to someone else of
information (including a class of information) that contains personal
information;
then, despite the above provisions of this section, the person is not to be
taken to be authorised by this section to carry out the act unless:
(c) the person to whom the information relates has consented to the
disclosure; or
(d) the following apply:
(i) in the case of any disclosure of information—the disclosure
complies with subsection (8);
(ii) in the case of a disclosure of a class of information—the
disclosure also complies with subsection (10).
Requirements applicable to disclosure of personal
information
(8) This subsection is complied with in relation to the disclosure of
information as referred to in subparagraph (7)(d)(i) if:
(a) the CEO is satisfied that the disclosure is necessary for a
permissible purpose referred to in a paragraph of subsection (9);
and
(b) the purpose is specified as a purpose for which the disclosure is
authorised to be made in an authorisation under subsection (3A), (3B), (3C)
or (3D) that applies to the disclosure; and
(c) the disclosure is made for that purpose.
169 After paragraph
16(9)(e)
Insert:
(ea) the collection and verification of statistics for the purposes of the
Census and Statistics Act 1905 and the performance of the functions of
the Australian Bureau of Statistics as set out in section 6 of the
Australian Bureau of Statistics Act 1975;
170 Paragraphs 16(9)(f) and
(g)
Omit “collection”, substitute
“protection”.
171 Paragraph 16(9)(i)
Omit “or another country”, substitute “and another
country”.
Import
Processing Charges Act 1997
1 The whole of the Act
Repeal the
Act.
(206/00)