Customs Amendment (Temporary Importation) Act 1999 (Cth)
Contents
The Parliament of Australia enacts:
This Act may be cited as the
Customs Amendment (Temporary Importation) Act 1999 .
This Act commences on the day on which it receives the Royal Assent.
Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
Insert:
(5A) Despite subsection (5), duty is not payable on goods brought into Australia for a purpose described in regulation 125A of the
Customs Regulations 1926 and delivered under this section unless:
(a) the goods are dealt with in contravention of the regulations (whether made before or after the commencement of this subsection); or
(b) the goods are not exported before the end of:
(i) 31 December 2000; or
(ii) if the CEO specifies a later day on the application of the person who imported the goods and the person who gave the security or undertaking with respect to the goods—that later day.
Subsection 162A(5A) of the
Customs Act 1901 applies to goods whether they were delivered under section 162A of that Act, or brought into Australia, before, on or after the commencement of that subsection.
After “(5)”, insert “, (5A)”.
Omit “the last preceding subsection”, substitute “subsection (1)”.
Insert:
(2A) However, the Collector may grant permission to take delivery of goods that:
(a) are covered by a security or undertaking described in subsection (2); and
(b) are not 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;
only if the person importing the goods applies to the Collector for the permission in accordance with section 162AA.
Insert:
(6A) However, the Collector may give permission to take aboard a ship or aircraft for export goods that were delivered under this section as a result of an application described in subsection (2A) only if the person proposing to export the goods applies to the Collector for the permission in accordance with section 162AA.
Insert:
(1) This section describes how to make an application that is:
(a) required by subsection 162A(2A) for a permission under subsection 162A(2) to take delivery of goods; or
(b) required by subsection 162A(6A) for a permission under subsection 162A(6) to take goods aboard a ship or aircraft for export.
(2) An application may be communicated to Customs by document or computer.
(3) An application communicated by document must:
(a) be in an approved form; and
(b) include the information required by the approved form; and
(c) be signed in the way indicated by the approved form.
(4) An application communicated by computer must:
(a) be communicated by computer in the manner indicated in an approved statement relating to the application; and
(b) include the information indicated in the approved statement; and
(c) identify the applicant in the way indicated in the approved statement.
Omit “the last preceding section”, substitute “section 162A”.
Add:
(4) In this section:
Convention means the European Convention on Customs Treatment of Pallets used in International Transport signed in Geneva on 9 December 1960, as affected by any amendment that has come into force for Australia.Note: The text of the Convention is set out in Australian Treaty Series 1969 No. 26.
Note: This item reinstates a definition that was mistakenly repealed.
Insert:
(2BA) An application communicated by computer under section 162AA to Customs is taken for the purposes of paragraph (1)(d) to be a statement to the CEO.
Omit “or (2B)”, substitute “, (2B) or (2BA)”.
I hereby certify that this bill originated in the Senate and has been finally passed by the Senate and the House of Representatives.
In the name of Her Majesty, I assent to this Act.
10 September 1999
(68/99) |
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