Customs Legislation Amendment Act (No. 2) 1999 (Cth)

Customs Legislation Amendment Act (No. 2) 1999

No. 142, 1999

Customs Legislation Amendment Act (No. 2) 1999

No. 142, 1999

An Act to amend legislation relating to Customs, and for related purposes

Contents

Customs Legislation Amendment Act (No. 2) 1999

No. 142, 1999

An Act to amend legislation relating to Customs, and for related purposes

[Assented to 3 November 1999]

The Parliament of Australia enacts:

1Short title

This Act may be cited as the Customs Legislation Amendment Act (No. 2) 1999.

2Commencement

1. (1)

   Subject to this section, this Act commences on the day on which it receives the Royal Assent.

2. (2)

   Schedules 1 and 2 commence on a day or days to be fixed by Proclamation.

3. (3)

   However, if either of those Schedules does not commence under subsection (2) within the period of 6 months beginning on the day on which this Act receives the Royal Assent, it commences on the first day after the end of that period.

4. (4)

   Schedule 3 commences on 1 July 2000.

3Schedule(s)

Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—Refund, rebate and remission applications

Part 1—Refund, rebate and remission applications

Customs Act 1901

1. 1

   Subsection 4(1) (at the end of the definition of COMPILE computer system)

   Add “including, if regulations made for the purposes of section 163 so provide, communications relating to refunds and rebates in relation to duty paid, or remissions in relation to duty payable, on the importation of such goods”.

2

Subsection 71AA(3)

Omit “71F(6) or section 71J”, substitute “71F(1A) or (6)”.

3

After subsection 71F(1)

Insert:

1. (1A)

   If, at any time after a person has communicated an import entry to Customs and before the goods to which it relates are dealt with in accordance with the entry, the person changes information included in the entry, the person is taken, at the time when an import entry advice is given or transmitted in respect of the altered entry, to have withdrawn the entry as it previously stood.

4

Section 71J

Repeal the section, substitute:

71JAnnotation of import entry by Customs for certain purposes not to constitute withdrawal

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 a part of the duty payable, on goods covered by the import entry, is not to be taken to constitute a withdrawal of the entry for the purposes of this Act.

5

After subsection 163(1A)

Insert:

1. (1AA)

   Subject to subsection (1AD), the regulations may prescribe:

   1. (a)

      the manner of making application, either by document or by computer, for such refunds, rebates or remissions; and

   2. (b)

      the procedure to be followed by Customs in dealing with such applications, including procedures for requesting further information in relation to issues raised in such applications.

2. (1AB)

   Regulations made for the purposes of subsection (1AA) that provide for the making of an application for a refund, rebate or remission of duty by computer must indicate when that application is to be taken, for the purposes of this Act, to have been communicated to Customs.

3. (1AC)

   Regulations made for the purposes of subsection (1AA) that provide for the making of applications for refund, rebate or remission of duty by computer may include contingency arrangements to deal with circumstances where the computer system employed in relation to such applications is down.

4. (1AD)

   The regulations may identify circumstances where a person is entitled to a refund, rebate or remission of duty:

   1. (a)

      without making an application at all; or

   2. (b)

      on making an application in respect of which a refund application fee is not payable.

5. (1AE)

   For the avoidance of doubt, if, before or after the commencement of this subsection, a person has:

   1. (a)

      altered an electronic copy of an import entry as a step in making an application for a refund or rebate of duty in respect of goods covered by the entry; or

   2. (b)

      altered an electronic copy of an import entry as such a step and paid the application fee (if any) associated with the making of such an application;

but the person did not or does not, within the time prescribed for making that application, communicate the altered import entry to Customs, either manually or, after the commencement of this subsection, by computer, the person’s actions in modifying that import entry and paying any such application fee are of no effect.

6

Subsection 163(1B)

Repeal the subsection, substitute:

1. (1B)

   A Collector must refuse to consider an application for a refund of duty paid in respect of goods if the fee, if any, payable under subsection (1C) in respect of the application has not been paid.

7

Subsection 163(1D) (note)

Repeal the note.

8

After subsection 234(2B)

Insert:

1. (2BA)

   If an application for a refund, rebate or remission of duty is taken, under regulations made for the purposes of subsection 163(1AB), to have been communicated to Customs, then, for the purposes of paragraph (1)(d), the part of the communication constituting the transmission to Customs is treated as a statement made to the CEO.

Part 2—Transitional, saving and application provisions

9

Import entries taken to have been withdrawn under section 71J of the Customs Act

If an import entry is taken to have been withdrawn under section 71J of the Customs Act 1901 as in force before the date of commencement of item 4 of this Schedule, that import entry is to be treated, on and after that date, as if it were taken to have been withdrawn under section 71F(1A) of the Customs Act 1901 as amended by this Act.

10

Saving actions taken in reference to application for refund or rebate

(1) If, immediately before the commencing day:

1. (a)

   a person has:

   1. (i)

      altered an electronic copy of an import entry as a step in making an application for a refund or rebate of duty in respect of goods covered by the entry; or

   2. (ii)

      altered an electronic copy of an import entry as such a step and paid the application fee (if any) associated with the making of such an application; and

2. (b)

   the person has not communicated the altered import entry to Customs; but

3. (c)

   the time for making such an application had not expired before that day;

the person’s actions in modifying that import entry and paying any such application fee have effect, on and after the commencing day as if they were actions taken in accordance with the Principal Act as amended by the items in this Schedule and with the regulations made for the purposes of the Principal Act as so amended.

(2) In this item:

commencing day means the day on which the items in Part 1 commence.

Principal Act means the Customs Act 1901.

11

Application: subsection 163(1B) of the Customs Act 1901

Subsection 163(1B) of the Customs Act 1901 as amended by this Schedule applies to an application regardless of whether it was made before or after the commencement of this Schedule.

Schedule 2—Deferred payment of duty

Customs Act 1901

1

Subsection 4(1)

Insert:

import duty means duty imposed on goods imported into Australia.

2

After subsection 71B(4)

Insert:

1. (4A)

   Customs must give an authority under subsection (4) of this section 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.

3

Paragraph 71F(6)(b)

Repeal the paragraph, substitute:

1. (b)

   duty on goods covered by the entry remains unpaid for 30 days starting on:

   1. (i)

      the day on which the import entry advice relating to the goods is communicated; or

   2. (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

4

After section 132

Insert:

132AAWhen import duty must be paid

General rule

1. (1)

   Import duty payable on goods described in an item of the following table must be paid by the time indicated in the item. Import duty on goods covered by both items 1 and 2 is payable by the time indicated in item 2.

When import duty must be paid
Item	Description of goods	Time by which duty on goods must be paid
1	Goods entered for home consumption	Time of entry of the goods for home consumption
2	Goods prescribed by the regulations and entered for home consumption	Time worked out under the regulations made for the purposes of this item
3	Goods whose owner must provide information about them under section 71	When the information is provided, or when the goods arrive in Australia, whichever is later

Note: The regulations may prescribe goods by reference to classes, and may provide for different times for payment for different classes of goods. See subsection 33(3A) of the Acts Interpretation Act 1901.

Regulations prescribing goods

1. (2)

   For the purposes of subsection (1), goods may be prescribed by reference to a class identified by reference to characteristics or actions of the persons importing goods in the class. This does not limit the ways in which goods may be prescribed.

Regulations setting time for payment of duty

1. (3)

   For the purposes of subsection (1), the regulations may provide for the time by which import duty must be paid to be worked out by reference to a time specified by the CEO. This does not limit the ways in which the regulations may provide for working out that time.

Exceptions to this section

1. (4)

   Subsection (1) has effect subject to the provisions listed in column 2 of the following table:

Exceptions to this section
Column 1 Item	Column 2 Provisions	Column 3 Subject
1	paragraphs 69(5)(d) and 70(7)(b)	payment of duty on certain goods delivered into home consumption without entry for home consumption
2	paragraphs 77D(5)(b) and 77E(5)(b)	payment of duty on goods delivered into home consumption under special permission because the COMPILE computer system is not operating properly
3	section 162A	temporary importation of goods without paying duty

5

Subsection 149(2)

Omit “section 132”, substitute “sections 132 and 132AA”.

6

Application

Section 132AA of the Customs Act 1901 applies to goods imported after the commencement of that section.

Schedule 3—Customs brokers (formerly customs agents)

Part 1—Customs agents to be called customs brokers

Customs Act 1901

1Subsection 77A(10)

Omit “agent” (wherever occurring), substitute “broker”.

2Subsection 154(1) (definition of deductible administrative costs)

Omit “agent”, substitute “broker”.

3Part XI (heading)

Repeal the heading, substitute:

Part XI—Agents and customs brokers

4Subsection 180(1) (definition of agents licence)

Repeal the definition.

5Subsection 180(1)

Insert:

broker’s licence means a licence to act as a customs broker granted under section 183C (including such a licence renewed under section 183CJ).

6Subsection 180(1) (definition of Committee)

Repeal the definition, substitute:

Committee means the National Customs Brokers Licensing Advisory Committee continued in existence by subsection 183D(1).

7Subsection 180(1) (definition of corporate customs agent)

Repeal the definition.

8Subsection 180(1)

Insert:

corporate customs broker means a customs broker that is a company or a partnership.

9Subsection 180(1) (definition of customs agent)

Repeal the definition.

10Subsection 180(1)

Insert:

customs broker means a person who holds a broker’s licence that is in force, and in relation to a place, means a person who holds a broker’s licence to act as a customs broker at the place.

11Subsection 180(1) (definition of nominee)

Omit “agent” (first and second occurring), substitute “broker”.

12Subsection 180(1) (definition of nominee)

Omit “agents”, substitute “broker’s”.

13Subsection 180(1) (definition of nominee)

Omit “agent” (third and fourth occurring), substitute “broker”.

14Paragraph 181(2)(b)

Omit “agent”, substitute “broker”.

15Paragraphs 181(3)(a) and (b)

Omit “customs agent” (wherever occurring), substitute “customs broker”.

16Subsections 182(2), 183(2) and (3) and 183A(1)

Omit “customs agent” (wherever occurring), substitute “customs broker”.

17Division 3 of Part XI (heading)

Repeal the heading, substitute:

Division 3—Licensing of customs brokers

18Subsection 183B(2)

Omit “customs agent” (wherever occurring), substitute “customs broker”.

19Subsection 183C(1)

Omit “an agents licence”, substitute “a broker’s licence”.

20Subsection 183C(1)

Omit “customs agent”, substitute “customs broker”.

21Subsection 183C(2)

Omit “An agents licence”, substitute “A broker’s licence”.

22Subsection 183C(2)

Omit “agent” (wherever occurring), substitute “broker”.

23Subsection 183CA(1)

Omit “an agents”, substitute “a broker’s”.

24At the end of paragraph 183CA(1)(a)

Add “and”.

25Paragraph 183CA(1)(b)

Omit “agent”, substitute “broker”.

26At the end of paragraphs 183CA(1)(b), (c), (ca) and (d)

Add “and”.

27Subsections 183CA(2), 183CB(1) and 183CC(1)

Omit “an agents”, substitute “a broker’s”.

28At the end of subparagraph 183CC(1)(a)(i)

Add “or”.

29Subparagraphs 183CC(1)(a)(ii) and (iii)

Omit “agent”, substitute “broker”.

30At the end of subparagraph 183CC(1)(a)(iii)

Add “or”.

31Subparagraph 183CC(1)(b)(i)

Omit “agent”, substitute “broker”.

32At the end of subparagraph 183CC(1)(b)(i)

Add “or”.

33Subparagraph 183CC(1)(b)(ii)

Omit “agent”, substitute “broker”.

34Subparagraph 183CC(1)(b)(iii)

Omit “an agents”, substitute “a broker’s”.

35Subparagraph 183CC(1)(c)(ii)

Omit “agent”, substitute “broker”.

36Subsection 183CC(2)

Omit “agent” (wherever occurring), substitute “broker”.

37Subsection 183CC(4A)

Omit “an agents”, substitute “a broker’s”.

38Subsection 183CC(5)

Omit “agent”, substitute “broker”.

39Subsection 183CD(1)

Omit “agent”, substitute “broker”.

40At the end of paragraph 183CD(1)(a)

Add “and”.

41Paragraph 183CD(1)(b)

Omit “agent”, substitute “broker”.

42At the end of paragraph 183CD(1)(b)

Add “and”.

43Paragraph 183CD(1)(c)

Omit “agent”, substitute “broker”.

44At the end of paragraph 183CD(1)(c)

Add “and”.

45Paragraph 183CD(1)(d)

Omit “agent”, substitute “broker”.

46At the end of paragraph 183CD(1)(d)

Add “and”.

47Paragraph 183CD(1)(e)

Omit “agent”, substitute “broker”.

48At the end of paragraph 183CD(1)(e)

Add “and”.

49Paragraph 183CD(1)(f)

Omit “agent”, substitute “broker”.

50At the end of paragraphs 183CD(1)(f) and (g)

Add “and”.

51Paragraph 183CD(1)(h)

Omit “customs agent” (wherever occurring), substitute “customs broker”.

52Paragraph 183CD(1)(h)

Omit “an agent”, substitute “a customs broker”.

53Paragraph 183CD(1)(j)

Omit “agent”, substitute “broker”.

54Subsection 183CD(2)

Omit “agents”, substitute “brokers”.

55Paragraph 183CD(2)(b)

Omit “agent”, substitute “broker”.

56Subsection 183CD(3)

Omit “agents”, substitute “brokers”.

57Paragraph 183CD(3)(b)

Omit “agent”, substitute “broker”.

58Subsection 183CD(4)

Omit “customs agent” (wherever occurring), substitute “customs broker”.

59Paragraph 183CD(4)(a)

Omit “an agent”, substitute “a customs broker”.

60Subsection 183CE(1)

Omit “an agents”, substitute “a broker’s”.

61Paragraphs 183CE(1)(a) and (b)

Omit “agent” (wherever occurring), substitute “broker”.

62Subsection 183CE(2)

Omit “agent” (wherever occurring), substitute “broker”.

63Subsection 183CF(1)

Omit “agent” (first occurring), substitute “broker”.

64Subsection 183CF(1)

Omit “his agents licence”, substitute “the broker’s licence”.

65Subsection 183CF(1)

Omit “agent” (second occurring), substitute “broker”.

66Subsection 183CF(2)

Omit “agent” (first occurring), substitute “broker”.

67Subsection 183CF(2)

Omit “agents licence”, substitute “broker’s licence”.

68Subsection 183CF(2)

Omit “agent” (second occurring), substitute “broker”.

69Subsection 183CF(4)

Omit “agent”, substitute “broker”.

70Subsections 183CG(1) and (2)

Omit “An agents”, substitute “A broker’s”.

71Subsection 183CG(2)

Omit “agent” (wherever occurring), substitute “broker”.

72Subsection 183CG(3)

Omit “An agents”, substitute “A broker’s”.

73Subsection 183CG(3)

Omit “agent” (wherever occurring), substitute “broker”.

74Subsection 183CG(4)

Omit “An agents”, substitute “A broker’s”.

75Subsection 183CG(4)

Omit “agent” (wherever occurring), substitute “broker”.

76Subsections 183CG(5) and (6)

Omit “An agents”, substitute “A broker’s”.

77Subsections 183CG(7) and (8)

Omit “agent” (wherever occurring), substitute “broker”.

78Subsection 183CH(1)

Omit “An agents”, substitute “A broker’s”.

79Subsection 183CJ(1)

Omit “agent”, substitute “broker”.

80Subsection 183CJ(1)

Omit “agents”, substitute “broker’s”.

81Paragraph 183CJ(1)(d)

Omit “agent”, substitute “broker”.

82Paragraph 183CJ(1)(d)

Omit “an agents”, substitute “a broker’s”.

83Subsection 183CJ(3)

Omit “agent”, substitute “broker”.

84Subsection 183CK(1)

Omit “an agents licence” (first and second occurring), substitute “a broker’s licence”.

85Subsection 183CK(1)

Omit “customs agents”, substitute “customs brokers”.

86Subsection 183CK(1)

Omit “an agents licence” (last occurring), substitute “a broker’s licence”.

87Subsection 183CK(2)

Omit “agent” (first occurring), substitute “broker”.

88Subsection 183CK(2)

Omit “customs agents”, substitute “customs brokers”.

89Subsection 183CK(2)

Omit “agent” (second, third, fourth, fifth and last occurring), substitute “broker”.

90Subsection 183CK(2)

Omit “an agents licence”, substitute “a broker’s licence”.

91Subsection 183CK(3)

Omit “an agents”, substitute “a broker’s”.

92Subsection 183CK(4)

Omit “agent” (first occurring), substitute “broker”.

93Subsection 183CK(4)

Omit “an agents licence”, substitute “a broker’s licence”.

94Subsection 183CK(4)

Omit “the agents licence”, substitute “the broker’s licence”.

95Subsection 183CK(4)

Omit “agent” (last occurring), substitute “broker”.

96Subsection 183CK(5)

Omit “agents” (wherever occurring), substitute “brokers”.

97Subsection 183CL(1)

Omit “agents”, substitute “broker’s”.

98Paragraph 183CL(2)(a)

Omit “agents” (wherever occurring), substitute “brokers”.

99Section 183CM

Omit “agent” (wherever occurring), substitute “broker”.

100Subsection 183CN(1)

Omit “agent” (first occurring), substitute “broker”.

101Subsection 183CN(1)

Omit “agents licence”, substitute “broker’s licence”.

102Subsection 183CN(1)

Omit “agent” (second occurring), substitute “broker”.

103Paragraph 183CN(1)(b)

Omit “an agents licence”, substitute “a broker’s licence”.

104Paragraph 183CN(1)(c)

Omit “agent”, substitute “broker”.

105Subsection 183CN(2)

Omit “agent” (wherever occurring), substitute “broker”.

106Section 183CP

Omit “agents licence”, substitute “broker’s licence”.

107Section 183CP

Omit “agent” (wherever occurring), substitute “broker”.

108Subsections 183CQ(1) to (5) and 183CR(1)

Omit “agent” (wherever occurring), substitute “broker”.

Note: The heading to section 183CQ is altered by omitting “an agents” and substituting “a broker’s”.

109Subsection 183CR(2)

Omit “agents licence”, substitute “broker’s licence”.

110Subsection 183CR(2)

Omit “agent” (wherever occurring), substitute “broker”.

111Subsections 183CR(4) and 183CS(1)

Omit “an agents licence”, substitute “a broker’s licence”.

112Subsection 183CS(1)

Omit “customs agent” (wherever occurring), substitute “customs broker”.

113Subsection 183CS(2)

Omit “an agents licence”, substitute “a broker’s licence”.

114Subsection 183CS(2)

Omit “customs agent” (wherever occurring), substitute “customs broker”.

115Subsection 183CT(1)

Omit “an agents licence”, substitute “a broker’s licence”.

116Subsection 183CT(1)

Omit “customs agent” (wherever occurring), substitute “customs broker”.

117Subsection 183CT(2)

Omit “an agents licence”, substitute “a broker’s licence”.

118Subsection 183CT(2)

Omit “customs agent” (wherever occurring), substitute “customs broker”.

119Section 183CU

Omit “an agents”, substitute “a broker’s”.

120Division 5 of Part XI (heading)

Repeal the heading, substitute:

Division 5—National Customs Brokers Licensing Advisory Committee

121Subsection 183D(1)

Repeal the subsection, substitute:

1. (1)

   The National Customs Agents Licensing Advisory Committee in existence immediately before the commencement of this subsection continues in existence as the National Customs Brokers Licensing Advisory Committee.

Note: The heading to section 183D is altered by omitting “Agents” and substituting “Brokers”.

122Paragraphs 183D(2)(d) and 183DA(1)(b)

Omit “agents” (wherever occurring), substitute “brokers”.

123Subsection 183DA(4)

Omit “agents”, substitute “brokers”.

124Paragraph 183R(2)(a)

Omit “agent” (wherever occurring), substitute “broker”.

Note: The heading to section 183J is altered by omitting “agent” and substituting “broker”.

125Subsection 183S(1)

Omit “agent”, substitute “broker”.

126Subsections 273GAA(1) and (2)

Omit “an agents licence” (wherever occurring), substitute “a broker’s licence”.

Part 2—Term of licence extended to 3 years

Customs Act 1901

127Paragraph 183CH(1)(b)

Omit “31 December ”, substitute “the end of the licence expiry day”.

128After subsection 183CH(1)

Insert:

1. (1A)

   For the purposes of this section:

   1. (a)

      the first licence expiry day is 31 December 2000; and

   2. (b)

      the next licence expiry day is 30 June 2003; and

   3. (c)

      later licence expiry days occur at intervals of 3 years after the last licence expiry day.

129Subsection 183CJ(5)

Omit “for 12 months after the renewal”, substitute “until the first licence expiry day (as defined in section 183CH) after the day on which the licence would have expired apart from the renewal,”.

130

After subsection 183CL(2)

Insert:

1. (2A)

   The regulations may prescribe fees for broker’s licences by reference to the period for which the licences are to remain in force under paragraph 183CH(1)(b). This does not limit the ways in which the regulations may prescribe fees for broker’s licences.

Part 3—Transitional provisions

131Agents licences continue as broker’s licences

(1) An agents licence that was in force immediately before the commencement of this Schedule continues in force as a broker’s licence as if it had been granted under the Customs Act 1901 (as amended by this Schedule) immediately after the commencement of this Schedule.

(2) This item does not prevent:

1. (a)

   the suspension or cancellation of such a licence; or

2. (b)

   the alteration or endorsement of such a licence; or

3. (c)

   the variation of an endorsement on such a licence.

132Continuing membership of the Committee

(1) A person who was a member of the National Customs Agents Licensing Advisory Committee immediately before the commencement of this Schedule is a member of the National Customs Brokers Licensing Advisory Committee immediately after the commencement of this Schedule.

(2) A person who is a member of the National Customs Brokers Licensing Advisory Committee because of subitem (1) holds that office for the period for which the person would have been a member of the National Customs Agents Licensing Advisory Committee apart from this Schedule.

[Minister’s second reading speech made in—

House of Representatives on 30 June 1999

Senate on 30 September 1999]

(149/99)