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This is a Bill, not an Act. For current law, see the Acts databases.
2002-2003
The Parliament of
the
Commonwealth of
Australia
HOUSE OF
REPRESENTATIVES
Presented and read a first
time
Customs
Legislation Amendment (Application of International Trade Modernisation and
Other Measures) Bill 2003
No. ,
2003
(Justice and
Customs)
A Bill for an Act to provide for
certain application and transitional matters relating to international trade
modernisation, to amend customs legislation, and for other
purposes
Contents
Customs Act
1901 15
Customs Act
1901 32
Customs Legislation Amendment Act (No. 1)
2002 40
Customs Legislation Amendment and Repeal (International Trade
Modernisation) Act
2001 40
Import Processing Charges (Amendment and Repeal) Act
2002 41
Migration Act
1958 41
A Bill for an Act to provide for certain application and
transitional matters relating to international trade modernisation, to amend
customs legislation, and for other purposes
The Parliament of Australia enacts:
This Act may be cited as the Customs Legislation Amendment
(Application of International Trade Modernisation and Other Measures) Act
2003.
(1) Each provision of this Act specified in column 1 of the table
commences, or is taken to have commenced, in accordance with column 2 of the
table. Any other statement in column 2 has effect according to its
terms.
|
Commencement information |
||
|---|---|---|
|
Column 1 |
Column 2 |
Column 3 |
|
Provision(s) |
Commencement |
Date/Details |
|
1. Sections 1 to 18 and anything in this Act not elsewhere covered by
this table |
|
|
|
2. Section 19 |
The later of: (a) the start of the day on which this Act receives the Royal Assent;
and (b) the time when item 38 of Schedule 3 to the Customs
Legislation Amendment and Repeal (International Trade Modernisation) Act
2001 commences. |
|
|
3. Schedule 1, items 1 to 3 |
The later of: (a) the start of the day on which this Act receives the Royal Assent;
and (b) the time when item 38 of Schedule 3 to the Customs
Legislation Amendment and Repeal (International Trade Modernisation) Act 2001
commences. |
|
|
4. Schedule 1, item 4 |
The later of: (a) the start of the day on which this Act receives the Royal Assent;
and (b) immediately after the commencement of item 118 of Schedule 3
to the Customs Legislation Amendment and Repeal (International Trade
Modernisation) Act 2001. |
|
|
5. Schedule 1, item 5 |
The later of: (a) the start of the day on which this Act receives the Royal Assent;
and (b) immediately after the commencement of item 1 of Schedule 1 to
the Customs Legislation Amendment Act (No. 2) 2003. However, the provision(s) do not commence at all if the event mentioned in
paragraph (b) does not occur. |
|
|
6. Schedule 1, items 6 to 11 |
The later of: (a) the start of the day on which this Act receives the Royal Assent;
and (b) the time when item 38 of Schedule 3 to the Customs
Legislation Amendment and Repeal (International Trade Modernisation) Act
2001 commences. |
|
|
7. Schedule 1, item 12 |
The later of: (a) the start of the day on which this Act receives the Royal Assent;
and (b) immediately after the commencement of item 22 of Schedule 3
to the Customs Legislation Amendment Act (No. 1) 2002. |
|
|
8. Schedule 1, item 13 |
The later of: (a) the start of the day on which this Act receives the Royal Assent;
and (b) immediately after the commencement of item 138 of Schedule 3
to the Customs Legislation Amendment and Repeal (International Trade
Modernisation) Act 2001. |
|
|
9. Schedule 1, items 14 to 25 |
The later of: (a) the start of the day on which this Act receives the Royal Assent;
and (b) the time when item 38 of Schedule 3 to the Customs
Legislation Amendment and Repeal (International Trade Modernisation) Act
2001 commences. |
|
|
10. Schedule 2, items 1 to 3 |
The day on which this Act receives the Royal Assent. |
|
|
11. Schedule 2, item 4 |
5 January 2003. |
5 January 2003 |
|
12. Schedule 2, item 5 |
The day on which this Act receives the Royal Assent. |
|
|
13. Schedule 2, items 6 to 12 |
A single day to be fixed by Proclamation. However, if any of the provision(s) do not commence within the period of 6
months beginning on the day on which this Act receives the Royal Assent, they
commence on the first day after the end of that period. |
|
|
14. Schedule 2, item 13 |
The later of: (a) the time when the provision(s) covered by table item 13 commence;
and (b) immediately after the commencement of item 3 of Schedule 1 to
the Customs Legislation Amendment Act (No. 2) 2003. However, the provision(s) do not commence at all if the event mentioned in
paragraph (b) does not occur. |
|
|
15. Schedule 2, item 14 |
At the same time as the provision(s) covered by table
item 13. |
|
|
16. Schedule 2, item 15 |
The later of: (a) the start of the day on which this Act receives the Royal Assent;
and (b) immediately after the commencement of item 40 of Schedule 3
to the Customs Legislation Amendment Act (No. 1) 2002. |
|
|
17. Schedule 2, items 16 to 26 |
The day on which this Act receives the Royal Assent. |
|
|
18. Schedule 2, item 27 |
Immediately after the commencement of section 2 of the Customs
Legislation Amendment Act (No. 1) 2002. |
10 October 2002 |
|
19. Schedule 2, items 28 to 31 |
The day on which this Act receives the Royal Assent. |
|
|
20. Schedule 2, item 32 |
Immediately after the commencement of section 2 of the Import
Processing Charges (Amendment and Repeal) Act 2002. |
8 October 2002 |
|
21. Schedule 2, item 33 |
The day on which this Act receives the Royal Assent. However, the provision(s) do not commence at all if item 6 of
Schedule 6 to the Migration Legislation Amendment Act (No. 1)
2003 commences before, or on the same day as, the day on which this Act
receives the Royal Assent. |
|
|
22. Schedule 2, item 34 |
Immediately after the commencement of item 6 of Schedule 6 to the
Migration Legislation Amendment Act (No. 1) 2003. However, the provision(s) do not commence at all if this Act receives the
Royal Assent on a day that is before the day on which item 6 of
Schedule 6 to the Migration Legislation Amendment Act (No. 1)
2003 commences. |
|
|
23. Schedule 2, item 35 |
Immediately after the commencement of the provision(s) covered by table
item 21 or table item 22, whichever of those provision(s)
commences. |
|
|
24. Schedule 2, item 36 |
The day on which this Act receives the Royal Assent. |
|
Note: This table relates only to the provisions of this Act
as originally passed by the Parliament and assented to. It will not be expanded
to deal with provisions inserted in this Act after assent.
(2) Column 3 of the table contains additional information that is not part
of this Act. Information in this column may be added to or edited in any
published version of this Act.
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.
In this Part:
amended Customs Act means the Customs Act 1901 as
amended by the ITM import amendments.
CEO means the Chief Executive Officer of the Australian
Customs Service.
import cut-over time means the time specified by the CEO
under section 5.
ITM import amendments means:
(a) the amendments of the Customs Act 1901 made by:
(i) the items of Schedule 3 to the Customs Legislation Amendment
and Repeal (International Trade Modernisation) Act 2001 that commence at the
same time as item 38 of that Schedule (whether they commence under
subsection 2(3) or another provision of that Act); and
(ii) Part 2 of Schedule 4 to the Border Security Legislation
Amendment Act 2002; and
(iii) items 1 to 7, 11 to 23, 26, 44 to 47 and 55 of Schedule 3
to the Customs Legislation Amendment Act (No. 1) 2002; and
(iv) Part 2 of Schedule 5 to the Customs Legislation
Amendment Act (No. 1) 2002; and
(v) Part 1 of Schedule 1 to the Customs Legislation Amendment
Act (No. 2) 2003; and
(b) the amendment of the A New Tax System (Goods and Services Tax) Act
1999 made by item 8 of Schedule 1 to the Customs Legislation
Amendment Act (No. 1) 2002; and
(c) the amendments of the A New Tax System (Wine Equalisation Tax) Act
1999 made by items 9 and 10 of Schedule 1 to the Customs
Legislation Amendment Act (No. 1) 2002; and
(d) the items in Schedule 1 to this Act.
ITM import commencement date means the day on which
item 38 of Schedule 3 to the Customs Legislation Amendment and
Repeal (International Trade Modernisation) Act 2001 commences.
turn-off time means the time specified by the CEO under
section 6.
unamended Customs Act means the Customs Act 1901 as in
force without the ITM import amendments.
Before the ITM import amendments commence, the CEO must, by notice
published in the Gazette, specify a time not more than 40 days (including
Sundays and holidays) after those amendments commence as the import cut-over
time.
Before the ITM import amendments commence, the CEO must, by notice
published in the Gazette, specify a time not more than 40 days (including
Sundays and holidays) after the import cut-over time as the turn-off
time.
(1) To the extent that the ITM import amendments would, apart from this
section, apply in relation to:
(a) the impending arrival, or arrival, of a ship or aircraft at its first
port or airport in Australia from a place outside Australia; or
(b) the unloading of cargo from a ship or aircraft;
those amendments only apply in relation to a ship or aircraft, or the
unloading of cargo from a ship or aircraft:
(c) that is due to arrive at its first port or airport in Australia at or
after the import cut-over time; or
(d) that has arrived at its first port or airport in Australia and that
was due to arrive at that port or airport at or after the import cut-over time;
or
(e) that arrives at its first port or airport in Australia at or after the
turn-off time.
(2) To avoid doubt, paragraphs (1)(c) and (d) apply even if the ship
or aircraft arrives at its first port or airport in Australia before the import
cut-over time.
(3) To avoid doubt, the unamended Customs Act continues to apply in
relation to a ship or aircraft that is due to arrive at its first port or
airport in Australia before the import cut-over time, unless the ship or
aircraft arrives after the turn-off time.
(1) To the extent that the ITM import amendments would, apart from this
section, apply in relation to goods that are, or are intended to be, imported
into Australia, then, subject to sections 9, 10 and 11, those amendments
only apply in relation to:
(a) goods that are on board a ship or aircraft that is due to arrive at
its first port or airport in Australia from a place outside Australia at or
after the import cut-over time; or
(b) goods that are or were on board a ship or aircraft that has arrived at
its first port or airport in Australia from a place outside Australia, if the
ship or aircraft was due to arrive at that port or airport at or after the
import cut-over time; or
(c) goods that are or were on board a ship or aircraft that arrives at its
first port or airport in Australia from a place outside Australia at or after
the turn-off time.
(2) To avoid doubt, paragraphs (1)(a) and (b) apply even if the ship
or aircraft arrives at its first port or airport in Australia before the import
cut-over time.
(3) To avoid doubt, the unamended Customs Act continues to apply in
relation to the goods if the ship or aircraft is due to arrive at its first port
or airport in Australia before the import cut-over time, unless the ship or
aircraft arrives after the turn-off time.
In relation to warehoused goods (within the meaning of the Customs Act
1901) that are intended to be entered for home consumption:
(a) an entry of those goods for home consumption made before the ITM
import commencement date must be made in accordance with the unamended Customs
Act; and
(b) an entry of those goods for home consumption made on or after the ITM
import commencement date must be made in accordance with the amended Customs
Act.
In relation to a return that a person is required to give Customs under
subsection 69(5) of the Customs Act 1901:
(a) a return given before the ITM import commencement date must be given
in accordance with the unamended Customs Act; and
(b) a return given after the ITM import commencement date must be given in
accordance with the amended Customs Act.
In relation to a return that a person is required to give Customs under
subsection 70(7) of the Customs Act 1901:
(a) a return given before the ITM import commencement date must be given
in accordance with the unamended Customs Act; and
(b) a return given after the ITM import commencement date must be given in
accordance with the amended Customs Act.
In relation to a ship or aircraft that is intended to be imported into
Australia:
(a) an entry of the ship or aircraft made before the ITM import
commencement date must be made in accordance with the unamended Customs Act;
and
(b) an entry of the ship or aircraft made after the ITM import
commencement date must be made in accordance with the amended Customs
Act.
If a person is required to make a report under section 64 of the
unamended Customs Act after the turn-off time, then, despite
subsection (2A) of that section, the person must make the report by
document, telephone call or fax and not by computer.
If a person is required to make a report under section 64AB of the
unamended Customs Act after the turn-off time, then, despite
subsection (3A) of that section, the person must make the report by
document and not by computer.
A person who, after the turn-off time, communicates a variation of a
cargo report that was made under section 64AB of the unamended Customs Act
must, despite section 64ABA of the unamended Customs Act, communicate the
variation by document and not by computer.
If:
(a) the owner of goods has entered the goods under section 71A of the
unamended Customs Act; and
(b) the entry was effected by computer; and
(c) Customs has not, by the turn-off time, given the person to whom the
import entry advice was given in relation to the goods an authority to deal with
the goods (within the meaning of section 4 of the Customs Act
1901);
then, despite paragraph 71B(4)(d) of the unamended Customs Act, Customs may
give that authority to the person in writing without transmitting the authority
by computer.
If:
(a) a ship or aircraft was due to arrive at its first port or airport in
Australia from a place outside Australia before the import cut-over time;
and
(b) the ship or aircraft arrived before the turn-off time; and
(c) goods that are or were on board the ship or aircraft are goods to
which section 68 applies; and
(d) by the turn-off time, those goods have not been entered under
section 71A of the Customs Act 1901;
then:
(e) the goods must be entered under the unamended Customs Act;
and
(f) despite paragraph 71A(1)(d) of the unamended Customs Act, the entry
must be made by document.
Despite Division 2 of this Act, the following sections of the
unamended Customs Act cease to have effect from the turn-off time:
(a) section 67E (what happens if a cargo automation system is
down);
(b) section 77C (contingency arrangements to apply when the COMPILE
computer system is down);
(c) section 77D (contingency arrangements for goods not the subject
of an import entry advice);
(d) section 77E (contingency arrangements for goods the subject of an
import entry advice).
Despite subitem 38(1) of Schedule 1 to the Customs Legislation
Amendment Act (No. 2) 2003, sections 126D and 126DA of the
Customs Act 1901 have effect according to their terms from the ITM import
commencement date.
1 Subsection 4(1) (at the end of the definition of
Authority to deal)
Add:
; or (e) in relation to goods that are Subdivision AA goods within the
meaning of section 71AAAA or that are specified low value goods within the
meaning of section 71AAAD—an authority under
section 71.
2 Subsection 4(1) (definition of self-assessed
clearance declaration)
Repeal the definition, substitute:
self-assessed clearance declaration means a declaration given
to Customs under section 71 in the circumstances mentioned in
section 71AAAF.
3 Subsection 4(1)
Insert:
self-assessed clearance declaration advice means a
self-assessed clearance declaration advice given under
section 71AAAG.
4 Subsection 64AAA(2)
Omit “on board”, substitute “contained in those
stores”.
5 Subsection 64ABAB(2)
Omit “wharf”, substitute “port”.
6 Section 71
Repeal the section, substitute:
Information to be given under this section
(1) A person to whom section 71AAAB or 71AAAF applies must give
information to Customs under this section in the circumstances mentioned in
those sections.
Authority to deal granted under this section
(2) Customs must, if circumstances mentioned in Subdivision AA or AB of
this Division require it, give an authority to deal with goods under this
section.
Refusal to grant authority to deal under this section
(3) Customs may, in the circumstances mentioned in section 71AAAB,
refuse under this section to authorise the delivery of goods into home
consumption.
In this Subdivision:
Subdivision AA goods means:
(a) goods of a kind referred to in paragraph 68(1)(d); and
(b) goods that are prescribed by regulations made for the purposes of
subsection 71AAAE(1).
Providing information about Subdivision AA goods
(1) A person:
(a) who is the owner of Subdivision AA goods; or
(b) who is covered by regulations made under subsection
71AAAE(2);
must, in the circumstances specified in the regulations, provide, under
section 71, the information specified in the regulations:
(c) at the time; and
(d) in the manner and form;
specified in the regulations.
Authority to deal with Subdivision AA goods
(2) If Subdivision AA goods are imported into Australia, Customs must,
having regard to information about the goods given under subsection (1) and
(if any) section 196C:
(a) authorise the delivery of the goods into home consumption under
section 71; or
(b) refuse to authorise the delivery of the goods into home consumption
and give reasons for the refusal.
(3) A decision of Customs mentioned in subsection (2) must be
communicated in writing, electronically, or by another method prescribed by the
regulations.
Duty etc. to be paid before authority given
(4) Customs must not give an authority to deal with Subdivision AA goods
unless the duty (if any) and any other charge or tax (if any) payable on the
importation of the goods has been paid.
Suspension of authority to deal
(1) If:
(a) Customs has given an authority to deal with Subdivision AA goods;
and
(b) before the goods are dealt with in accordance with the authority, 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.
(2) An officer suspends an authority to deal with Subdivision AA goods by
signing a notice:
(a) stating that the authority is suspended; and
(b) setting out the reasons for the suspension;
and serving a copy of the notice on:
(c) the owner of the goods; or
(d) if the owner does not have possession of the goods—on the person
who has possession of the goods.
Revoking a suspension of authority to deal
(3) If, during the period of a suspension of an authority to deal with
Subdivision AA goods, 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.
(4) An officer revokes a suspension of an authority to deal with
Subdivision AA goods by signing a notice:
(a) stating that the authority is suspended; and
(b) setting out the reasons for the suspension;
and serving a copy of the notice on:
(c) the owner of the goods; or
(d) if the owner does not have possession of the goods—on the person
who has possession of the goods.
When suspension or revocation of suspension has effect
(5) A suspension of an authority to deal with Subdivision AA goods, or a
revocation of a suspension of such an authority, has effect from the time when
the relevant notice was given.
In this Subdivision:
specified low value goods means goods of a kind referred to
in paragraph 68(1)(e), (f) or (i).
(1) The regulations may prescribe goods that are excluded from being
specified low value goods.
Note 1: These goods are Subdivision AA goods for the
purposes of Subdivision AA of this Division.
Note 2: For specification by class, see subsection 46(2) of
the Acts Interpretation Act 1901.
(2) The regulations may prescribe persons who are not required to comply
with the provisions of this Subdivision.
Note 1: These persons must comply with Subdivision AA of
this Division.
Note 2: For specification by class, see subsection 46(2) of
the Acts Interpretation Act 1901.
(1) Despite section 181, the owner of specified low value goods, or a
person acting on behalf of the owner, must give Customs a declaration (a
self-assessed clearance declaration) under section 71
containing the information that is set out in an approved statement.
(2) A self-assessed clearance declaration must be communicated
electronically to Customs.
(3) A self-assessed clearance declaration may be communicated together
with a cargo report.
(1) If a self-assessed clearance declaration is communicated to Customs
but not together with a cargo report, Customs must communicate a self-assessed
clearance declaration advice electronically to the person who made the
declaration.
(2) A self-assessed clearance declaration advice:
(a) must refer to the number given by Customs to identify the
self-assessed clearance declaration to which the advice is a response;
and
(b) must contain:
(i) a statement that the goods covered by the declaration are cleared for
home consumption; or
(ii) a direction that the goods covered by the declaration be held in
their current location or further examined.
If a self-assessed clearance declaration is communicated together with a
cargo report, Customs may communicate electronically to the person who made the
declaration a direction that the goods covered by the declaration be held in
their current location or further examined.
If declaration is communicated separately from a cargo
report
(1) If Customs gives a self-assessed clearance declaration advice in
response to a self-assessed clearance declaration, Customs must communicate
electronically to the person to whom the advice was given an authority under
section 71 to deliver into home consumption the goods covered by the
declaration.
Note 1: Section 71AAAL prevents Customs from
authorising the delivery of goods into home consumption while certain duty etc.
payable on the goods is outstanding.
Note 2: Customs does not have to give an authority to deal
with the goods while the goods are subject to a direction under subparagraph
71AAAG(2)(b)(ii) (see section 71AAAK) or while an officer is seeking
further information (see section 71AAAO).
If declaration is communicated together with a cargo
report
(2) If Customs receives a self-assessed clearance declaration together
with a cargo report, Customs must communicate electronically:
(a) if Customs gave a direction under section 71AAAH in response to
the declaration—to the person who has possession of the goods covered by
the declaration; or
(b) otherwise—to the person who made the declaration;
an authority under section 71 to deliver into home consumption the
goods covered by the declaration.
Note 1: Section 71AAAL prevents Customs from
authorising the delivery of goods into home consumption while certain duty etc.
payable on the goods is outstanding.
Note 2: Customs does not have to give an authority to deal
with the goods while the goods are subject to a direction under
section 71AAAH (see section 71AAAK) or while an officer is seeking
further information (see section 71AAAO).
(1) An authority to deal with specified low value goods must set
out:
(a) any condition under subsection (2) of this section that applies
to the authority; and
(b) the date on which the authority is given; and
(c) any other prescribed information.
(2) An authority to deal with specified low value goods may be expressed
to be subject to a condition that a specified permission for the goods to be
dealt with (however described) be obtained under another law of the
Commonwealth.
(3) If an authority to deal with specified low value 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.
Customs is not required to grant an authority to deal with specified low
value goods at any time while the goods are subject to a direction under
subparagraph 71AAAG(2)(b)(ii) or section 71AAAH.
Duty etc. to be paid before authority given
(1) Customs must not give an authority to deal with specified low value
goods unless the duty (if any) and any other charge (other than self-assessed
clearance declaration charge) or tax (if any) payable on the importation of the
goods has been paid.
First exception
(2) Subsection (1) does not apply in relation to an authority to deal
with specified low value goods, if the goods are covered by item 2 of the
table in subsection 132AA(1).
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.
Second exception
(3) Subsection (1) does not apply in relation to an authority to deal
with specified low value goods, if:
(a) the only duty, charge or tax outstanding on the importation of the
goods is one or more of the following:
(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) is 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(1)(b) of the GST Act;
(ii) paragraph 13-20(1)(b) of the Luxury Car Tax Act;
(iii) paragraph 23-5(1)(b) of the Wine Tax Act.
Suspension of authority to deal
(1) If:
(a) Customs has given an authority to deal with specified low value goods;
and
(b) before the goods are dealt with in accordance with the authority, 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.
(2) An officer suspends an authority to deal with specified low value
goods by:
(a) if the authority was given in the circumstances mentioned in
subsection 71AAAI(1)—sending electronically to the person who made the
self-assessed clearance declaration a message stating that the authority is
suspended and setting out the reasons for the suspension; or
(b) if the authority was given in the circumstances mentioned in
subsection 71AAAI(2)—sending electronically to the person who has
possession of the goods a message stating that the authority is suspended and
setting out the reasons for the suspension.
Revoking a suspension of authority to deal
(3) If, during the period of a suspension of an authority to deal with
specified low value goods, 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.
(4) An officer revokes a suspension of an authority to deal with specified
low value goods by:
(a) if the authority was given in the circumstances mentioned in
subsection 71AAAI(1)—sending electronically to the person who made the
self-assessed clearance declaration relating to the goods a message stating that
the suspension is revoked; or
(b) if the authority was given in the circumstances mentioned in
subsection 71AAAI(2)—sending electronically to the person who has
possession of the goods a message stating that the suspension is
revoked.
When suspension or revocation of suspension has effect
(5) A suspension of an authority to deal with specified low value goods,
or a revocation of a suspension of such an authority, has effect from the time
when the relevant notice was given or the relevant message was sent.
(1) An officer may, at any time before specified low value goods are dealt
with in accordance with an authority to deal, cancel the authority.
(2) An officer cancels an authority to deal with specified low value goods
by sending electronically, to the person who has possession of the goods, a
message stating that the authority is cancelled and setting out the reasons for
the cancellation.
(3) A cancellation of an authority has effect from the time when the
message was sent.
(1) Customs may refuse to grant an authority to deal with goods covered by
a self-assessed clearance declaration until an officer doing duty in relation to
self-assessed clearance declarations:
(a) has verified particulars of the goods; 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 self-assessed clearance
declarations believes on reasonable grounds that the owner of goods covered by a
self-assessed clearance declaration:
(a) has custody or control of commercial documents 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; or
(b) has or can obtain information that will so assist the
officer;
the officer may require the owner:
(c) 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
(d) 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 requirement for the delivery of documents or information in respect
of a self-assessed clearance 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.
(4) If an owner of goods has been required to deliver documents or
information in relation to the goods under subsection (2), Customs must not
grant an authority to deal with the goods unless the requirement has been
complied with or withdrawn.
(5) An officer doing duty in relation to self-assessed clearance
declarations may ask:
(a) the owner of goods covered by a self-assessed clearance declaration;
or
(b) if another person made the declaration on behalf of the
owner—the other person;
any questions relating to the goods.
(6) If a person has been asked a question in respect of goods under
subsection (5), Customs must not grant an authority to deal with the goods
unless the question has been answered or withdrawn.
(7) If an officer doing duty in relation to self-assessed clearance
declarations believes on reasonable grounds that the owner of goods covered by a
self-assessed clearance declaration:
(a) has custody or control of documents relating to the goods that will
assist the officer to verify the particulars shown in the declaration;
or
(b) has or can obtain information that will so assist the
officer;
the officer may require the owner to produce the documents or supply the
information to the officer.
(8) If an owner of goods has been required to verify a matter in respect
of the goods under subsection (7), Customs must not grant an authority to
deal with the goods unless the requirement has been complied with or withdrawn,
or a security has been taken for compliance with the requirement.
(9) Subject to section 215, if a person delivers a commercial
document to an officer doing duty in relation to self-assessed clearance
declarations under this section, the officer must deal with the document and
then return it to the person.
(1) A self-assessed clearance declaration may, at any time before the
goods covered by the declaration are dealt with in accordance with an authority
to deal, be withdrawn by either:
(a) the owner of the goods; or
(b) a person acting on behalf of the owner;
communicating the withdrawal electronically to an officer doing duty in
relation to self-assessed clearance declarations.
(2) A person who makes a self-assessed clearance declaration in respect of
goods may, at any time before the goods are dealt with in accordance with an
authority to deal with the goods, change information in the
declaration.
(3) If a person changes information in a self-assessed clearance
declaration, the person is taken, at the time when the self-assessed clearance
declaration advice is communicated in respect of the altered declaration,
to have withdrawn the declaration as it previously stood.
(4) A withdrawal of a self-assessed clearance declaration has no effect
during any period while a requirement under subsection 71AAAO(2) or (7) in
respect of the goods to which the declaration relates has not been complied
with.
(5) A withdrawal of a self-assessed clearance declaration is effected when
it is, or is taken under section 71AAAT to have been, communicated to
Customs.
(6) If:
(a) a self-assessed clearance declaration is communicated to Customs;
and
(b) any duty, fee, charge or tax in respect of goods covered by the
declaration (other than self-assessed clearance declaration charge) remains
unpaid in respect of the goods for 30 days starting on:
(i) the day on which the self-assessed clearance declaration 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 self-assessed clearance declaration is taken to have been withdrawn
under subsection (1).
(1) If goods are covered by a self-assessed clearance declaration, a
person must not communicate a further self-assessed clearance declaration in
respect of the goods or any part of the goods unless the first-mentioned
self-assessed clearance declaration is withdrawn.
Penalty: 15 penalty units.
(2) An offence under subsection (1) is an offence of strict
liability.
Note: For strict liability, see
section 6.1 of the Criminal Code.
(1) When a withdrawal of a self-assessed clearance declaration takes
effect, any authority to deal with the goods to which the declaration relates 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
self-assessed clearance declaration; and
(b) a penalty may be imposed on a person who is convicted of an offence in
respect of the declaration;
as if it had not been withdrawn.
Any annotation of a self-assessed clearance declaration that is made by
Customs as a result of the acceptance by Customs of an application
for:
(a) a refund or rebate of all or part of the duty paid on goods covered by
the declaration; or
(b) a remission of all or part of the duty payable on goods covered by the
declaration;
is not taken to constitute a withdrawal of the declaration for the purposes
of this Act.
(1) The CEO may approve different statements for electronic communications
to be made in relation to different classes of goods for which a self-assessed
clearance declaration is required.
(2) For the purposes of this Act, a self-assessed clearance declaration is
taken to have been communicated to Customs electronically:
(a) when a self-assessed clearance declaration advice is communicated by
Customs electronically to the person identified in the declaration as the person
sending the declaration; or
(b) in the case of a self-assessed clearance declaration communicated to
Customs together with a cargo report—when Customs communicates
electronically to the person who made the declaration an acknowledgment of the
declaration.
(3) For the purposes of this Act, a withdrawal of a self-assessed
clearance declaration is taken to have been communicated to Customs
electronically when an acknowledgment of the withdrawal is communicated by
Customs electronically to the person identified in the withdrawal as the person
sending the withdrawal.
7 Subsection 71AAA(1)
Omit “subsection 71(2)”, substitute
“section 71”.
8 At the end of subsection
71AAA(3)
Add:
; or (c) the person who communicated the declaration is, or is a person
included in a class of persons who are, declared by the regulations to be exempt
from payment of self-assessed clearance declaration charge.
9 Subparagraph 71C(7)(b)(i)
Omit “33-15(b)”, substitute
“33-15(1)(b)”.
10 Subparagraph 71C(7)(b)(ii)
Omit “13-20(b)”, substitute
“13-20(1)(b)”.
11 Subparagraph 71C(7)(b)(iii)
Omit “23-5(b)”, substitute “23-5(1)(b)”.
12 Subsection 71E(2A)
Repeal the subsection, substitute:
(2A) If:
(a) the goods are goods to which section 68 applies; and
(b) the goods have not been entered for home consumption or warehousing;
and
(c) subsection (2C) does not apply to the goods;
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, or intends to take, possession of
the goods.
13 After subsection 71E(2B)
Insert:
(2C) This subsection applies to goods if:
(a) the goods are:
(i) accompanied by, and described in, temporary admission papers issued in
accordance with an agreement between Australia and one or more other countries
that provides for the temporary importation of goods without payment of duty;
or
(ii) subject to an application under section 162AA for permission to
take delivery of goods; and
(b) neither of the following applies:
(i) the CEO has refused to accept a security or undertaking under
section 162A in relation to the goods;
(ii) a Collector has refused to grant permission under section 162A
to take delivery of the goods.
14 Subsection 71L(3)
Omit “or a return for the purposes of subsection 69(5) or
70(7)”, substitute “a return for the purposes of subsection 69(5) or
70(7) or a periodic declaration”.
15 Subsection 71L(3)
Omit “or of the return”, substitute “, the return or the
declaration”.
16 Subsection 71L(3)
Omit “or return”, substitute “, return or
declaration”.
17 Paragraph 163(1AE)(a)
After “an import entry”, insert “or a self-assessed
clearance declaration”.
18 Paragraph 163(1AE)(a)
After “the entry”, insert “or
declaration”.
19 Paragraph 163(1AE)(b)
After “an import entry”, insert “or a self-assessed
clearance declaration”.
20 Subsection 163(1AE)
After “altered import entry”, insert “or altered
self-assessed clearance declaration”.
21 Subsection 163(1AE)
After “that import entry”, insert “or self-assessed
clearance declaration”.
22 Section 243SB
After “section”, insert “71AAAO,”.
23 Subsection 243X(1)
After “64ABAA(9),”, insert “71AAAQ(1),”.
24 At the end of subsection
243X(2)
Add:
; or (c) the subsection as inserted, substituted or amended by a later
Act.
25 Paragraph 273GA(1)(aafa)
Repeal the paragraph, substitute:
(aafa) a decision by an officer under section 71AAAC or 71AAAM to
suspend an authority to deliver goods into home consumption;
(aafb) a decision by an officer under section 71AAAN to cancel an
authority to deliver goods into home consumption;
1 Subsection 4(1) (paragraph (a) of the
definition of arrival)
Omit “for the loading or unloading of passengers, cargo or
ship’s stores”, substitute “in a port”.
2 Subsection 9(4)
Omit “subsection 269TG(1)”, substitute “subsection
77EA(1), 77ED(1), 77EE(1), 77EF(2), 269TG(1)”.
3 Subsection 63(1)
Omit “or at the proper wharf appointed under subsection 15(2)”,
substitute “, at the proper wharf appointed under subsection 15(2) or at
an airport appointed under subsection 15(1)”.
4 At the end of
section 64ABB
Add:
(2) Subsection (1) does not apply to a report made under subsection
64AB(3AA) or (3AB).
5 At the end of Part IV
Add:
(1) The Minister may, if the Minister considers that it is in the public
interest to do so, order Customs to detain the goods specified in the
Minister’s order.
(2) At the time an order is made to detain goods:
(a) the goods must be goods the importation of which is restricted by the
Customs (Prohibited Imports) Regulations 1956; and
(b) the goods must have been imported into Australia; and
(c) the importation of the goods must not breach this Act; and
(d) the goods must not have been:
(i) delivered into home consumption in accordance with an authority to
deal with the goods; or
(ii) exported from Australia.
(3) An order to detain goods has effect despite any provision of this Act
to the contrary.
If the Minister orders goods to be detained, the Minister must, as soon
as practicable after making the order, give written notice of the order
to:
(a) the owner of the goods; or
(b) if the owner of the goods cannot be identified after reasonable
inquiry—the person in whose possession or under whose control the goods
were at the time the order was given.
If the Minister orders Customs to detain goods under section 77EA,
Customs must:
(a) move the goods to a place that is approved by a Collector for the
purpose of detaining goods under this Subdivision (unless the goods are already
in such a place); and
(b) detain the goods in that place until the goods are dealt with under
section 77ED, 77EE or 77EF.
(1) On application by the owner of goods detained under section 77EC,
the Minister may authorise the delivery of the goods, or so much of the goods as
the Minister specifies in the authority, into home consumption.
(2) An authority is subject to any conditions, or other requirements,
specified in the authority in relation to the goods.
(3) An application under subsection (1) must be made before the end
of the period of 12 months after the date of the order.
(4) The owner of goods authorised to be taken into home consumption under
subsection (1) must comply with any other provision of this Act in relation
to taking goods into home consumption.
(1) On application by the owner of goods detained under section 77EC,
the Minister may authorise the exportation of the goods, or so much of the goods
as the Minister specifies in the authority, from Australia.
(2) An authority is subject to any conditions, or other requirements,
specified in the authority in relation to the goods.
(3) An application under subsection (1) must be made before the end
of the period of 12 months after the date of the order.
(4) The owner of goods authorised to be exported under subsection (1)
must comply with any other provision of this Act in relation to exporting
goods.
Goods to be exported or disposed of
(1) This section applies if, at the end of the period of 12 months after
an order to detain goods is given, some or all of the goods (the remaining
goods) have not been:
(a) delivered into home consumption in accordance with an authority given
under section 77ED; or
(b) exported in accordance with an authority given under
section 77EE.
(2) The Minister may grant an authority to export the remaining goods from
Australia.
(3) The owner of goods authorised to be exported under subsection (2)
must comply with any other provision of this Act in relation to exporting
goods.
(4) If:
(a) the Minister does not grant an authority to export the remaining goods
from Australia within 1 month of the end of the period of 12 months after the
date of the order; or
(b) the remaining goods have not been exported from Australia within 2
months after the date of an authority to export the goods under
subsection (2);
the Minister must authorise Customs to dispose of the goods in the manner
the Minister considers appropriate.
Compensation for detained goods
(5) Nothing in this section prevents a person from seeking compensation in
relation to the remaining goods, or other goods ordered to be detained under
this Subdivision, in accordance with section 4AB.
6 Subparagraph 114E(1)(a)(i)
Omit “owner”, substitute “deliverer”.
7 Subparagraph 114E(1)(a)(i)
Omit “particulars of the authority”, substitute “the
prescribed particulars”.
8 Subparagraph 114E(1)(a)(ii)
Omit “particulars of the goods”, substitute “the
prescribed particulars”.
9 Paragraph 114E(1)(b)
Omit “particulars of the goods”, substitute “the
prescribed particulars”.
10 Subsection 114E(2)
Repeal the subsection, substitute:
(2) For the purposes of subparagraphs (1)(a)(i) and (ii) and
paragraph (1)(b), the regulations may prescribe different particulars
according to the kind of deliverer.
11 At the end of
section 114E
Add:
(5) The regulations may prescribe goods, or classes of goods, that are
exempt from this section.
12 Subsection 114F(1A)
Omit “of the receipt of the goods”.
13 Paragraph 114F(1B)(b)
Omit “of the proposed removal”.
14 At the end of
section 114F
Add:
(4) The regulations may prescribe goods, or classes of goods, that are
exempt from this section.
15 Subsection 119(1)
After “the day of departure”, insert “, or such time as
is prescribed in relation to the departure”.
16 Sections 146 and 147
Repeal the sections.
17 After Division 1 of
Part VIII
Insert:
In this Division:
alcoholic beverage has the meaning given by the
regulations.
(1) If:
(a) an alcoholic beverage is entered for home consumption or delivered
into home consumption in accordance with a permission given under
section 69; and
(b) the percentage by volume of the alcoholic content of the beverage
indicated on the beverage’s label exceeds the actual percentage by volume
of the alcoholic content of the beverage;
customs duty is to be charged according to the percentage by volume of
alcoholic content indicated on the label.
(2) If:
(a) an alcoholic beverage is entered for or delivered into home
consumption in a labelled form and an unlabelled form; and
(b) subsection (1) applies to the beverage in its labelled
form;
then subsection (1) applies to the beverage in its unlabelled form as
if it had been labelled and the label had indicated the same percentage by
volume of alcoholic content as is indicated on the beverage in its labelled
form.
(1) The CEO may, by instrument in writing, determine, in relation to an
alcoholic beverage included in a class of alcoholic beverages, rules for working
out the percentage by volume of alcohol in the beverage.
(2) Without limiting the generality of subsection (1), rules
determined by the CEO for working out the percentage by volume of alcohol in an
alcoholic beverage:
(a) may specify sampling methods; and
(b) may, for the purposes of working out the customs duty payable, permit
minor variations between the nominated or labelled volume of alcohol in the
beverage and the actual volume of alcohol in the beverage so as to provide for
unavoidable variations directly attributable to the manufacturing
process.
(3) The CEO may make different determinations for alcoholic beverages
included in different classes of alcoholic beverages.
(4) A determination applicable to an alcoholic beverage included in a
class of alcoholic beverages applies only to an alcoholic beverage in that class
that is entered for, or delivered into, home consumption on or after the making
of the determination.
(5) The CEO makes a determination public:
(a) by publishing it; and
(b) by publishing notice of it in the Gazette.
(6) The notice in the Gazette must include a brief description of
the contents of the determination.
(7) The determination is made at the later of the time when it is
published and the time when notice of it is published in the
Gazette.
If, in the opinion of the Collector, the strength of any spirits cannot
immediately be accurately ascertained by application of the rules (if any) made
for that purpose under section 153AC, the strength may be ascertained after
distillation or in any prescribed manner.
18 Subsection 184A(13) (the subsection (13)
inserted by item 1 of Schedule 1 to the Border Protection
(Validation and Enforcement Powers) Act 2001
Repeal the subsection.
19 At the end of
section 184A
Add:
(14) In this section:
commander, in relation to a Commonwealth ship or Commonwealth
aircraft, includes a reference to the following:
(a) a commissioned officer of the Australian Defence Force;
(b) the most senior officer of Customs on board the ship or
aircraft.
commissioned officer of the Australian Defence Force means an
officer within the meaning of the Defence Act 1903.
member of the commander’s crew includes, in relation to
a commander of a Commonwealth ship or Commonwealth aircraft who is a
commissioned officer of the Australian Defence Force, a person acting under the
command of the commissioned officer.
20 After subsection 185(3)
Insert:
Moving ship on the high seas
(3AAAA) To avoid doubt, subsection (3) allows an officer to bring a
ship, or cause it to be brought, to a place even if it is necessary for the ship
to travel on the high seas to reach the place.
21 Subsections 209(2), (3), (3A) and
(3B)
Repeal the subsections, substitute:
(2) Subject to subsection (3), an officer may impound goods instead
of obtaining a seizure warrant to seize them if:
(a) the goods are in a Customs place; and
(b) either:
(i) the goods are goods to which this section applies; or
(ii) the officer has reason to believe that the goods are goods to which
this section applies.
(3) An officer must not exercise the power to impound goods under
subsection (2) if, in the opinion of the officer, the amount of duty sought
to be evaded in respect of the goods exceeds $5,000.
22 Paragraph 209(5)(a)
Repeal the paragraph, substitute:
(a) identifying:
(i) if the goods are an article—the article; or
(ii) if the goods consist of separate articles—each of those
articles; or
(iii) in any other case—the goods;
and stating that the article, articles or goods have been impounded under
subsection (2); and
23 At the end of paragraphs 209(5)(b) and
(c)
Add “and”.
24 Paragraph 209(6)(a)
Omit “where the notice states that the goods were impounded under
subsection (2)”, substitute “if the goods were found in the
course of a search of the baggage of a person who has arrived in Australia from
a place outside Australia”.
25 Paragraph 209(6)(b)
Omit “where the notice states that the goods were impounded under
subsection (3A)”, substitute “if paragraph (a) does not
apply to the goods”.
26 After subsection 240AB(1)
Insert:
(1A) The regulations may provide that specified communications, or
specified kinds of communications, are exempt from this section.
Customs Legislation
Amendment Act (No. 1) 2002
27 Subsection 2(1) (column 2 of table
item 23)
Omit “Part 2”, substitute
“item 27”.
Customs Legislation
Amendment and Repeal (International Trade Modernisation) Act
2001
28 Subsection 2(3)
After “Schedule 3” (first occurring), insert “(other
than item 43)”.
29 After subsection 2(3)
Insert:
(3A) Subject to subsection (7), item 43 in Schedule 3
commences on a day to be fixed by Proclamation.
30 Subsection 2(7)
After “(3),”, insert “(3A),”.
31 Item 82 of
Schedule 3
Repeal the item.
Import Processing Charges
(Amendment and Repeal) Act 2002
32 Subsection 2(1) (paragraph (a) in column 2
of table item 6)
After “the commencement”, insert “of
section 5”.
33 Subsection 245B(11) (the subsection (11)
inserted by item 6 of Schedule 2 to the Border Protection
(Validation and Enforcement Powers) Act 2001)
Repeal the subsection.
Note: If item 6 of Schedule 6 to the Migration
Legislation Amendment Act (No. 1) 2003 commences before, or on the same
day as, the day on which this Act receives the Royal Assent, this item does not
commence at all. See item 21 of the table in subsection
2(1).
34 Subsection 245B(12)
Repeal the subsection.
Note: If this Act receives the Royal Assent on a day that is
before the day on which item 6 of Schedule 6 to the Migration
Legislation Amendment Act (No. 1) 2003 commences, this item does not
commence at all. See item 22 of the table in subsection
2(1).
35 At the end of
section 245B
Add:
(12) In this section:
commander, in relation to a Commonwealth ship or Commonwealth
aircraft, includes a reference to the following:
(a) a commissioned officer of the Australian Defence Force;
(b) the most senior officer of Customs on board the ship or
aircraft.
commissioned officer of the Australian Defence Force means an
officer within the meaning of the Defence Act 1903.
member of the commander’s crew includes, in relation to
a commander of a Commonwealth ship or Commonwealth aircraft who is a
commissioned officer of the Australian Defence Force, a person acting under the
command of the commissioned officer.
36 After subsection 245F(8)
Insert:
(8AA) To avoid doubt, subsection (8) allows an officer to bring a
ship, or cause it to be brought, to a place even if it is necessary for the ship
to travel on the high seas to reach the place.