Customs and Excise Legislation Amendment Act (No. 4) 1989 (Cth)
PART 1—PRELIMINARY
1. Short title
2. Commencement
PART 2—AMENDMENTS OF THE CUSTOMS ACT 1901
3. Principal Act
4. Interpretation
5. Insertion of new section:
4A. Approved forms
6. Entry of goods
7. Warehouse licences
8. Goods blended or packaged in warehouse
9. Insertion of new Part:
PART Va—SPECIAL PROVISIONS RELATING TO SPIRITS
103. Interpretation
104. Spirit imported in bulk must be entered for warehousing or transhipment
105. Certain spirit not to be entered for home consumption in bulk containers without Comptroller’s approval.
10. Rebate of duty in respect of diesel fuel used for certain purposes
11. Powers of officers to inspect commercial documents under a section 39 authorisation
12. Powers of officers to inspect commercial documents in other circumstances
13. Powers of officers for purposes of section 164
14. Powers of officers for purposes of
15. Forfeited goods
16. Remission of penalty
17. Institution of prosecutions
18. Comptroller may refuse to make certain concession orders
19. Application of concession orders
20. Revocation of concession orders
21. Interpretation
22. Commissioned ships and aircraft to be reported
23. Commissioned ships and aircraft may be searched
24. Transitional
PART 3—AMENDMENTS OF THE EXCISE ACT 1901
25. Principal Act
26. Interpretation
27. Insertion of new section:
4aa.Approved forms
28. Delegation by Minister
29. Entry for home consumption etc.
30. Rebate of duty in respect of diesel fuel used for certain purposes
31. Powers of officers for purposes of section 78A
32. Institution of prosecutions
PART 4—MISCELLANEOUS
33. Amendments of other Acts
34. Saving of delegations
SCHEDULE
AMENDMENTS OF OTHER ACTS
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BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:
4. (1) Section 4 of the Principal Act is amended:
(a) by omitting from the definition of “approved form” in subsection (1) “, in writing, by the Comptroller-General” and substituting “under section 4a”;
(b) by inserting in paragraphs (b), (c) and (d) of the definition of “Officer of Customs” in subsection (1) “under this Act” after “the Comptroller” (wherever occurring);
(c) by omitting from the definition of “Warehoused goods” in subsection (1) “manufactured” and substituting “blended or packaged”;
“
‘authorised officer’ , in relation to a section of this Act, means an officer of Customs authorised in writing by the Comptroller to exercise the powers or perform the functions of an authorised officer under that section;”;
“
‘Blending’ means a mixing together of 2 or more substances in order to obtain a commercial product;”.
“4a. (1) In this Act, a reference to an approved form is a reference to a form that is approved, by instrument in writing, by the Comptroller.
“(2) The instrument by which a form is approved under subsection (1) after this section commences is a disallowable instrument for the purposes of section 46a of the
“(2a) The regulations may, in respect of goods required or eligible to be entered:
(a) without otherwise limiting the manner in which the entry is required or eligible to be made—require that the entry be able to be processed by a specified computer system used by the Customs for the purpose of handling such entries; and
(b) require that the person making the entry pay a specified fee calculated:
(i) if the person has computer access to the Customs computer system referred to in paragraph (a)—in respect of the provision of access to the Customs computer system; and
(ii) otherwise—in respect of assistance given in preparing the entry for use in, or the supply of computer facilities for access to, the Customs computer system referred to in paragraph (a).
“(2b) The regulations may exempt, in whole or in part, persons entering classes of goods that are specified in the regulations from liability to pay fees imposed under subsection (2a).”.
8. Section 98 of the Principal Act is amended:
“103. In this Part:
‘bulk container’ means a container that has the capacity to have packaged in it more than 2 litres of spirit;
‘spirit’ means goods described in a sub-item between sub-items 2 (a) and 2 (h), inclusive, of the Schedule to theExcise Tariff Act 1921.
“104. All spirit imported into Australia in bulk containers must initially either be entered for warehousing under paragraph 68 (1) (b) or for transhipment under paragraph 68 (1) (c).
“105. (1) Spirit that has been imported into Australia in bulk containers and entered for warehousing must not be entered for home consumption unless:
(a) the spirit has been repackaged in containers other than bulk containers; or
(b) the Comptroller, by notice in writing, permits the spirit to be entered for home consumption packaged in bulk containers.
“(2) The Comptroller must not permit spirit that has been imported into Australia in bulk containers and initially entered for warehousing to be subsequently entered for home consumption purposes in bulk containers unless:
(a) the containers have a capacity of not more than 20 litres or such other volume as is from time to time prescribed; and
(b) the Comptroller is satisfied that the spirit will not be repackaged in any other container for the purposes of retail sale.”.
(a) by omitting from subsection (1) “officer of Customs authorised, in writing, by the Comptroller to exercise powers under this section” and substituting “authorised officer”;
(b) by omitting from subsection (2) “officer of Customs” and substituting “authorised officer”;
(c) by omitting from subsection (2) “so authorised” and substituting “an authorised officer”.
“(1a) In spite of subsection (1), goods are not forfeited to the Crown merely because they are imported or exported in contravention of the
“(1) The Comptroller may, in his or her discretion, refuse to make a concession order under subsection 269c (1) in respect of particular goods if, in his or her opinion, the making of the order would be likely to have a substantially adverse effect on the market for any goods produced in Australia.
“(1a) The Comptroller may, in his or her discretion, refuse to make a concession order under subsection 269c (1a) or (1b) in respect of particular goods if, in his or her opinion, the making of the order would be likely to have a substantially adverse effect on
the market for any goods produced, for any work carried out, or for any services provided, in Australia.
“(1b) Where, in the opinion of the Comptroller, after having regard to the matters referred to in subsection (2), the making of a particular concession order under subsection 269c may not be in the national interest, the Comptroller must refer the application for the concession order to the Minister so that the Minister can determine that matter.
“(1c) Where a particular application for a concession order is referred to the Minister and the Minister determines that the making of the order is not in the national interest:
(a) the Minister must inform the Comptroller, in writing, to that effect and give the Comptroller a statement of the reasons why he or she has so determined; and
(b) the Comptroller, upon being so informed, must refuse to make that order.”;
(c) by omitting from subsection (3) “particular goods by reason of the operation of paragraph (1) (b) or (1a) (b), he” and substituting “particular goods because the Minister has determined that the making of the order is not in the national interest, the Comptroller”;
“(c) stating that the Comptroller has refused to make the order because the Minister has determined that the making of the order would not be in the national interest; and
(d) setting out the Minister’s reasons for so determining.”.
(a) by omitting from subsections (1), (2), (6) and (7) “date” (wherever occurring) and substituting “day”;
(b) by omitting subsection (3) and substituting the following subsections:“(3) Subject to subsections (4), (6) and (7), the day to be specified in a concession order for the purposes of subsection (1) is the day occurring 28 days before the day on which the application for the order was made.
“(3a) Where the Comptroller, at the time of making a decision in respect of an application for a concession order, is of the opinion:
(a) that he or she would not have been satisfied as required by subsection 269c (1) or (1a) or (1b), whichever is applicable, had the Comptroller been required to decide the matter on
a day 28 days before the day on which the application was actually made; and
(b) that he or she would have become so satisfied on a later day (in this subsection called the ‘production cessation day’) occurring before the making of the first-mentioned decision;
the Comptroller must make a concession order arising from that application but the day to be specified in the order for the purposes of subsection (1) is the production cessation day.
“(3b) Where the Comptroller, at the time of making a decision in respect of an application for a concession order, is of the opinion:
(a) that he or she would have been satisfied as required by subsection 269c (1) or (1a) or (1b), whichever is applicable, had the Comptroller been required to decide the matter on a day 28 days before the day on which the application was actually made; and
(b) that he or she would have ceased to be so satisfied on a later day (in this subsection called the ‘production commencement day') occurring before the making of the first-mentioned decision;
the Comptroller must make a concession order arising from the application but the order has effect only until the end of the day before the production commencement day.”.
(a) by omitting “an officer especially authorised as mentioned in the last section” and substituting “the Comptroller or an authorised officer”;
(b) by inserting “Comptroller or the authorised” before “officer may secure”.
(a) the officer is to be taken to be an authorised officer in relation to that section for the purposes of the Principal Act as amended by this Act; and
(b) the authorisation is to be taken to be the authorisation of that officer as an authorised officer in relation to that section for the purposes of the Principal Act as so amended.
(a) by omitting from the definition of “approved form” in subsection
“, in writing, by the Comptroller-General” and substituting “under section 4aa”;
(b) by inserting in paragraph (b) of the definition of “Officer of Customs” in subsection (1) “under the
Customs Act 1901 ” after “the Comptroller”;(c) by inserting in paragraphs (c) and (d) of that definition “under this Act” after “the Comptroller” (wherever occurring);
(d) by inserting in subsection (1) the following definition:
“
‘authorised officer' , in relation to a section of this Act, means an officer of Customs authorised in writing by the Comptroller to exercise the powers or perform the functions of an authorised officer under that section;”;(e) by inserting in subsection (1) the following definitions:
“
‘Bulk container’ means a container that has the capacity to have packaged in it more than 2 litres of spirit;
Comptroller-General of Customs under section 4aa of the Principal Act as amended by this Act.
“4aa. (1) In this Act, a reference to an approved form is a reference to a form that is approved, by instrument in writing, by the Comptroller.
“(2) The instrument by which a form is approved under subsection (1) after this section commences is a disallowable instrument for the purposes of section 46a of the
(2) The amendment made by subsection (1) does not affect any delegation made by the Minister under section 8 of the Principal Act that was in force immediately before the commencement of this section.
(b) by omitting from paragraph (1a) (a) “a form, or in a manner, approved” and substituting “an approved form, or in a manner approved”;
“(4) Excisable goods that are spirit must not be entered for home consumption unless:
(a) the spirit has been repackaged in containers other than bulk containers; or
(b) the spirit is entered for home consumption for a purpose for which a free rate of duty applies; or
(c) the Comptroller, by notice in writing, permits the spirit to be entered for home consumption packaged in bulk containers.
“(5) The Comptroller must not permit excisable goods that are spirit to be entered for home consumption packaged in bulk containers unless:
(a) the containers have a capacity of not more than 20 litres or such other volume as is from time to time prescribed; and
(b) the Comptroller is satisfied that the spirit will not, for the purposes of retail sale, be repackaged in any other container.
(2) Any excise prosecution begun, but not completed, before this section commences in the name of the person who, at the time of beginning the prosecution, held or acted in the office of Comptroller-General of Customs, is to be treated, with effect from the commencement of this section, as if it were a prosecution begun in the name of the office of Comptroller-General of Customs.
AMENDMENTS OF OTHER ACTS
Omit the subsection, substitute the following subsection:
“(5) In this section:
(a) for the purposes of the
(b) for the purposes of the
(c) or (d) of the definition of ‘Officer of Customs’ in that Act”.
Repeal the sections.
Repeal the sections.
Repeal the sections.
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