Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 (Cth)
This compilation was prepared on 9 August 2008
[Schedule 2 (item 8) amended heading to item 158 of Schedule 3
Schedule 2 (item 8) commenced on 20 July 2001]
[Schedule 6 (item 10) repealed item 92 of Schedule 3
Schedule 6 (item 11) repealed item 95 of Schedule 3
Schedule 6 (item 12) repealed item 102 of Schedule 3
Schedule 6 (item 13) repealed item 107 of Schedule 3
Schedule 6 (item 14) repealed and substituted item 122 of Schedule 3
and added item 122A to Schedule 3
Schedule 6 (item 15) repealed and substituted items 124 and 125
of Schedule 3
Schedule 6 (items 10–15) commenced on 19 July 2005]
[Schedule 3 (items 56–65) amended section 2
Schedule 3 (item 66) added section 4
Schedule 3 (item 67) repealed item 4 of Schedule 3
Schedule 3 (item 68) repealed and substituted item 27 of Schedule 3
and added item 27A to Schedule 3
Schedule 3 (item 69) added item 30A to Schedule 3
Schedule 3 (items 70 and 71) amended item 82 of Schedule 3
Schedule 3 (item 72) repealed and substituted item 111 of Schedule 3
Schedule 3 (item 73) repealed and substituted item 116 of Schedule 3
and added items 116A–116C to Schedule 3
Schedule 3 (items 56–65) commenced on 10 October 2002
Schedule 3 (items 66–69, 72 and 73) commenced on 19 July 2005
Schedule 3 (items 70 and 71) commenced on 20 July 2001]
[Schedule 1 (item 33A) amended subsection 2(7)
Schedule 1 (item 34) added item 8 to Schedule 2
Schedule 1 (item 35) added note to item 62 to Schedule 3
Schedule 1 (item 36) repealed item 84 of Schedule 3
Schedule 1 (items 33A and 34–36) commenced on 17 December 2003]
[Schedule 2 (item 28) amended subsection 2(3)
Schedule 2 (item 29) added subsection 2(3A)
Schedule 2 (item 30) amended subsection 2(7)
Schedule 2 (item 31) repealed item 82 of Schedule 3
Schedule 2 (items 28–31) commenced on 25 March 2004]
[Schedule 3 (item 9) repealed item 45 of Schedule 3
Schedule 3 (item 9) commenced on 9 August 2008]
Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General’s Department, Canberra
Contents
[
The Parliament of Australia enacts:
This Act may be cited as the
Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 .
(1) Sections 1 to 3, and items 82, 84, 109, 123 and 152 to 171 in Schedule 3, commence on the day on which this Act receives the Royal Assent.
(2) Subject to subsection (7), Part 4 of Schedule 1 commences on a day to be fixed by Proclamation.
(3) Subject to subsection (7), Part 2 of Schedule 3 (other than item 43) and item 119 in Part 6 of Schedule 3 commence on a day to be fixed by Proclamation.
(3A) Subject to subsection (7), item 43 in Schedule 3 commences on a day to be fixed by Proclamation.
(4) Subject to subsection (7), Part 4 of Schedule 3 (other than items 82 and 84) commences on a day or days to be fixed by Proclamation.
(5) Subject to subsections (6) and (7), the following items in the Schedules commence on a day or days to be fixed by Proclamation:
(a) the items in Schedule 1 other than the items in Part 4 of that Schedule;
(b) the items in Schedule 2;
(c) the items (other than items 109, 119, 123 and 152 to 171) in Parts 1, 3, 5 and 6 of Schedule 3;
(d) the item in Schedule 4.
(6) If an item in Schedule 4 does not commence under subsection (5) within the period of 2 years beginning on the day on which this Act receives the Royal Assent, it commences on the first day after the end of that period.
(7) If an item in a Schedule (other than Schedule 4) does not commence under subsection (2), (3), (3A), (4) or (5) within the period of 4 years beginning on the day on which this Act receives the Royal Assent, it commences on the first day after the end of that period.
Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
(1) This section applies to a documentary cargo report that a person makes, under section 64AB of the
Customs Act 1901 as amended by this Act, during:
(a) the general moratorium period (as defined in subsection (13) of that section); or
(b) a further moratorium period that has been granted to that person under subsection (14) of that section.
(2) Although this Act repeals:
(a) section 64ABB of the
Customs Act 1901 ; and(b) the definition of
cargo report processing charge in subsection 4(1) of that Act;those provisions continue to apply, in relation to the cargo report, as if those repeals had not happened.
Omit “, being protected objects, or being goods the exportation of which is subject to compliance with any condition or restriction under any Act or regulation”.
To avoid doubt, the amendment of paragraph 30(1)(d) of the
Customs Act 1901 made by item 1 does not affect the validity of any regulations in force for the purpose of that paragraph immediately before the commencement of that item.
Repeal the section, substitute:
(1) If:
(a) a person intentionally moves, alters or interferes with goods that are subject to the control of Customs; and
(b) the movement, alteration or interference is not authorised by this Act;
the person commits an offence punishable, on conviction, by a penalty not exceeding 500 penalty units.
(2) If:
(a) a person moves, alters or interferes with goods that are subject to the control of Customs; and
(b) the movement, alteration or interference is not authorised by this Act;
the person commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.
(3) If:
(a) an employee of a person moves, alters or interferes with goods that are subject to the control of Customs; and
(b) in moving, altering or interfering with the goods the employee is acting on behalf of the person; and
(c) the movement, alteration or interference is not authorised by this Act;
the person commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.
(4) It is a defence to a prosecution of a person for a contravention of subsection (3) if the person took reasonable precautions, and exercised due diligence, to prevent the employee who is alleged to have moved, altered or interfered with the goods from moving, altering or interfering with them.
(5) If:
(a) a person intentionally directs or permits another person to move, alter or interfere with goods that are subject to the control of Customs; and
(b) the movement, alteration or interference is not authorised by this Act;
the person commits an offence punishable, on conviction, by a penalty not exceeding 500 penalty units.
(6) If:
(a) a person directs or permits another person to move, alter or interfere with goods that are subject to the control of Customs; and
(b) the movement, alteration or interference is not authorised by this Act;
the person commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.
(7) An offence against subsection (2), (3) or (6) is an offence of strict liability.
(8) In this section:
employee , of a body corporate, includes a person who is a director, a member, or a member of the board of management, of the body corporate.
goods does not include installations.Note: For permission to move goods specified in a cargo report from one place under Customs control to another place under Customs control, see section 71E.
Insert:
(2A) However, subsection (2) does not exempt from subsection (1) goods for the export of which a permission (however described) is required by an Act or an instrument made under an Act, other than goods or classes of goods prescribed by the regulations for the purposes of this subsection.
Insert:
(1) The object of this Division is to confer powers on authorised officers to enter premises and examine goods that are reasonably believed to be intended for export.
(2) The powers are exercisable before the goods become subject to the control of Customs and are conferred for the purpose of enabling officers to assess whether the goods meet the requirements of this Act relating to exports.
(3) The powers are exercisable only with the consent of the occupier of the premises at which the goods are situated.
(4) The CEO must not authorise an officer to exercise powers under this Division unless the CEO is satisfied that the officer is suitably qualified, because of the officer’s abilities and experience, to exercise those powers.
In this Part:
occupier of premises includes a person who is apparently in charge of the premises.
(1) Subject to section 122J, an authorised officer may enter premises, and exercise the powers conferred by the other sections of this Division in or on the premises, in accordance with this section.
(2) The authorised officer must believe on reasonable grounds that there are, or have been, in or on particular premises goods (the
export goods ) that the authorised officer reasonably believes are intended to be exported.(3) The premises must not be a place prescribed for the purposes of paragraph 30(1)(d), or part of such a place.
Note: Paragraph 30(1)(d) subjects to the control of Customs goods that are made or prepared in, or brought to, a prescribed place for export.
(4) The occupier of the premises must have consented in writing to the entry of the authorised officer to the premises and the exercise of the powers in or on the premises.
(5) Before obtaining the consent, the authorised officer must have told the occupier that he or she could refuse consent.
(6) Before the authorised officer enters the premises or exercises any of the powers, he or she must produce his or her identity card to the occupier.
(1) An authorised officer who has entered premises under section 122H must leave the premises if the occupier withdraws his or her consent.
(2) A withdrawal of a consent does not have any effect unless it is in writing.
The authorised officer may search the premises for the export goods and documents relating to them.
(1) While the authorised officer is in or on the premises, he or she may inspect, examine, count, measure, weigh, gauge, test or analyse, and take samples of, the export goods.
(2) The authorised officer may remove from the premises any samples taken, and arrange for tests or analyses to be conducted on them elsewhere.
The authorised officer may examine and take extracts from, or make copies of, documents that are in or on the premises and relate to the export goods.
If the authorised officer is in or on the premises because the occupier consented to the officer’s entry, the officer may request the occupier:
(a) to answer questions about the export goods; and
(b) to produce to the officer documents that are in or on the premises and relate to the export goods;
but the occupier is not obliged to comply with the request.
The authorised officer may bring into or onto the premises equipment and materials for exercising a power described in section 122K, 122L or 122M.
(1) If a person’s property is damaged as a result of an exercise of a power under this Division, the person is entitled to compensation of a reasonable amount payable by Customs for the damage.
(2) Customs must pay the person such reasonable compensation as Customs and the person agree on. If they fail to agree, the person may institute proceedings in the Federal Court of Australia for such reasonable amount of compensation as the Court determines.
(3) In determining the amount of compensation payable, regard is to be had to whether the occupier of the premises and the employees or agents of the occupier, if they were available at the time, had provided any warning or guidance that was appropriate in the circumstances.
The powers of an authorised officer under this Division do not limit powers under other provisions of this Act or under provisions of other Acts.
Example: Some other provisions and Acts giving similar powers are Parts III and XII of this Act, and the
Commerce (Trade Descriptions) Act 1905 and theExport Control Act 1982 .
Omit “twelve months”, substitute “4 years”.
Omit “12 months”, substitute “4 years”.
Section 165 of the
Customs Act 1901 as amended by this Part does not apply:
(a) in relation to a short levy, refund or rebate made or paid before the commencement of this Part; or
(b) in relation to a short levy or erroneous refund that results from the review under section 161L of that Act of a decision or determination that was made before the commencement of this Part.
Insert:
Customs‑related law has the meaning given by section 4B.
Insert:
identity card means an identity card issued under section 4C for the purposes of the provision in which the expression is used.
Insert:
In this Act:
Customs‑related law means:
(a) this Act; or
(b) the
Excise Act 1901 and regulations made under that Act; or(c) any other Act, or any regulations made under any other Act, in so far as the Act or regulations relate to the importation or exportation of goods, where the importation or exportation is subject to compliance with any condition or restriction or is subject to any tax, duty, levy or charge (however described).
(1) The CEO must cause an identity card to be issued to an officer who is an authorised officer for the purposes of Division 3A of Part VI or is a monitoring officer for the purposes of Subdivision J of Division 1 of Part XII.
(2) An identity card:
(a) must be in a form approved by the CEO; and
(b) must contain a recent photograph of the authorised officer or monitoring officer.
(3) If a person to whom an identity card has been issued ceases to be an authorised officer or monitoring officer for the purposes of the provisions of this Act in respect of which the card was issued, the person must return the card to the CEO as soon as practicable.
Penalty: One penalty unit.
(4) An offence for a contravention of subsection (3) is an offence of strict liability.
(5) An authorised officer or monitoring officer must carry his or her identity card at all times when exercising powers in respect of which the card was issued.
12
Subdivision J of Division 1 of Part XII (heading) Repeal the heading, substitute:
Repeal the sections, substitute:
In this Subdivision:
occupier of premises includes a person who is apparently in charge of the premises.
Monitoring powers
(1) For the purposes of this Subdivision, the following are
monitoring powers :
(a) the power to search premises;
(b) the power to take photographs (including a video recording), or make sketches, of premises or anything at premises;
(c) the power to inspect, examine, count, measure, weigh, gauge, test or analyse, and take samples of, anything in or on premises;
(d) the power to inspect any document or record in or on premises;
(e) the power to take extracts from, or make copies of, any document or record in or on premises;
(f) the power to take into or onto premises any equipment or material reasonably necessary for the purpose of exercising a power under paragraph (a), (b), (c), (d) or (e);
(g) the power to test and operate record‑keeping, accounting, computing or other operating systems of any kind that are at premises and may be used to generate or record information or documents of a kind that may be communicated to Customs;
(h) the power to secure a thing that:
(i) is found during a search of premises; and
(ii) a monitoring officer believes on reasonable grounds affords evidence of the commission of an offence against a Customs‑related law and may be lost, destroyed or tampered with;
until a warrant is obtained to seize the thing or 72 hours elapses after the securing of the thing, whichever first occurs;
(i) the powers in subsections (2) and (3).
Power to operate equipment to check information
(2) For the purposes of this Subdivision,
monitoring powers include the power to operate equipment at premises to see whether:
(a) the equipment; or
(b) a disk, tape or other storage device that:
(i) is at the premises; and
(ii) can be used with the equipment or is associated with it;
contains information that is relevant to assessing:
(c) whether a person is complying with a Customs‑related law; or
(d) whether a person’s record‑keeping, accounting, computing or other operating systems of any kind accurately record and generate information to enable compliance with a Customs‑related law; or
(e) the correctness of information communicated by a person to Customs (whether in documentary or other form).
Power to copy information found by operating equipment
(3) For the purposes of this Subdivision,
monitoring powers include the following powers in relation to information described in subsection (2) that is found in the exercise of the power under that subsection:
(a) the power to operate facilities at the premises to put the information in documentary form and copy the documents so produced;
(b) the power to operate facilities at the premises to transfer the information to a disk, tape or other storage device:
(i) that is brought to the premises for the exercise of the power; or
(ii) that is at the premises and the use of which for the purpose has been agreed in writing by the occupier of the premises;
(c) the power to remove from the premises a disk, tape or other storage device to which the information has been transferred in exercise of the power under paragraph (b).
Who is a monitoring officer ?
(1) A
monitoring officer is an officer who is authorised by the CEO under this section to enter premises and exercise monitoring powers (whether the authorisation applies generally, during a specified period or in or on specified premises).
Who may be authorised to be a monitoring officer
(2) The CEO must not authorise an officer to enter premises and exercise monitoring powers unless the CEO is satisfied that the officer is suitably qualified, because of the officer’s abilities and experience, to exercise those powers.
Authorising officers to exercise monitoring powers
(3) The CEO may authorise in writing an officer to enter premises and exercise monitoring powers:
(a) generally; or
(b) during a specified period; or
(c) in or on specified premises; or
(d) during a specified period in or on specified premises.
Availability of assistance and use of force in exercising monitoring powers
(4) In entering premises and exercising monitoring powers:
(a) a monitoring officer may obtain such assistance; and
(b) a monitoring officer or a person assisting a monitoring officer may use such force against things;
as is necessary and reasonable in the circumstances.
Monitoring powers to be used only as authorised
(5) This Subdivision does not allow:
(a) an officer who is authorised to enter premises and exercise monitoring powers during a specified period to enter the premises or exercise the powers at a time outside that period; or
(b) an officer who is authorised to enter, and exercise monitoring powers in or on, specified premises to enter, or to exercise the powers in or on, other premises.
Before exercising monitoring powers in respect of premises, a monitoring officer must give to the occupier of the premises a written notice setting out the occupier’s rights and obligations under this Subdivision.
Before seeking consent under section 214AE to enter premises and exercise monitoring powers there, a monitoring officer may give to the occupier of the premises written notice stating that the officer wishes to enter the premises and exercise monitoring powers and specifying the period from the giving of the notice during which the officer wishes to exercise the powers.
Note: If the occupier had, before a notice is given under section 214AD, made to Customs a statement that was false or misleading, a voluntary notification made by the occupier after the notice is given is not a defence to a prosecution for an offence against section 243T or 243U in respect of the statement.
(1) A monitoring officer may enter, and exercise monitoring powers in or on, premises to the extent that it is reasonably necessary for the purpose of assessing:
(a) whether a person is complying with a Customs‑related law; or
(b) whether a person’s record‑keeping, accounting, computing or other operating systems of any kind accurately record and generate information to enable compliance with a Customs‑related law; or
(c) the correctness of information communicated by a person to Customs (whether in documentary or other form).
(2) However, a monitoring officer must not enter premises under this section unless the occupier of the premises has consented to monitoring officer entering, and exercising monitoring powers in or on, the premises.
(3) Before obtaining such a consent, a monitoring officer must tell the occupier of the premises that he or she can refuse consent.
(4) A consent may be expressed to be limited to entry to, and the exercise of monitoring powers in or on, the premises to which the consent relates during a particular period unless the consent is withdrawn before the end of that period.
(5) A consent that is not limited as mentioned in subsection (4) has effect in relation to any entry to, and any exercise of monitoring powers in or on, the premises to which the consent relates until the consent is withdrawn.
(6) Before a monitoring officer enters premises or exercises any monitoring powers, he or she must produce his or her identity card to the occupier.
(7) A monitoring officer must leave the premises if the occupier withdraws the consent.
(8) A consent, or a withdrawal of consent, does not have effect unless the consent or withdrawal is in writing.
(1) A monitoring officer may apply to a magistrate for a warrant under this section in relation to particular premises.
(2) The magistrate must issue a warrant if satisfied, by information on oath or affirmation, that it is reasonably necessary that the monitoring officer should have access to the premises for the purpose of assessing:
(a) whether a person is complying with a Customs‑related law; or
(b) whether a person’s record‑keeping, accounting, computing or other operating systems of any kind accurately record and generate information to enable compliance with a Customs‑related law; or
(c) the correctness of information communicated by a person to Customs (whether in documentary or other form).
(3) If the magistrate requires further information about the grounds on which the issue of the warrant is applied for, he or she must not issue the warrant until the monitoring officer or someone else has given the magistrate the further information, either orally (on oath or affirmation) or by affidavit.
(4) The warrant must:
(a) state the purpose for which the warrant is issued; and
(b) identify the premises to which the warrant relates; and
(c) name the monitoring officer who is responsible for executing the warrant; and
(d) authorise any monitoring officer named in the warrant to enter the premises and exercise monitoring powers from time to time while the warrant remains in force, with such assistance, and using such force against things, as are necessary and reasonable; and
(e) state the hours during which entry under the warrant is authorised to be made; and
(f) specify the day (not more than 6 months after the day of issue of the warrant) on which the warrant ceases to have effect.
(5) A magistrate in a particular State or Territory may issue a warrant in respect of premises in another State or Territory.
(1) A monitoring officer may apply to a magistrate for a warrant in relation to premises by telephone, telex, fax or other electronic means (of any kind):
(a) in an urgent case; or
(b) if the delay that would occur if an application were made in person would frustrate the effective execution of the warrant.
(2) The magistrate may require communication by voice to the extent that is practicable in the circumstances.
(3) An application under this section must include all information required to be provided in an application for a warrant under section 214AF but the application may, if necessary, be made before the information is sworn.
(4) The magistrate must complete and sign the same form of warrant used under section 214AF as soon as he or she:
(a) has considered the information included in the application under this section, and the further information (if any) required by him or her; and
(b) is satisfied that:
(i) a warrant in the terms of the application should be issued urgently; or
(ii) the delay that would occur if an application were made in person would frustrate the effective execution of the warrant.
(5) If the magistrate decides to issue the warrant, the magistrate is to tell the applicant, by telephone, telex, fax or other electronic means, of the terms of the warrant and the day and time when it was signed.
(6) The applicant must then complete a form of warrant in terms substantially corresponding to those given by the magistrate, stating on the form the name of the magistrate and the day and time when the warrant was signed.
(7) The applicant must give or send to the magistrate the form of warrant completed by the applicant and, if the information referred to in subsection (3) was not sworn, that information duly sworn. The applicant must do so not later than the day after the earlier of the following days:
(a) the day of expiry of the warrant;
(b) the day on which the warrant was first executed.
(8) The magistrate is to attach to the documents provided under subsection (7) the form of warrant completed by the magistrate.
(9) If:
(a) it is material, in any proceedings, for a court to be satisfied that the exercise of a power under a warrant issued under this section was duly authorised; and
(b) the form of warrant signed by the magistrate is not produced in evidence;
the court is to assume, unless the contrary is proved, that the exercise of the power was not duly authorised.
(1) If a monitoring officer is in or on premises that he or she entered with the consent of the occupier of the premises, the officer may request the occupier to answer any questions put by the monitoring officer, but the occupier is not obliged to comply with the request.
(2) If a monitoring officer is in or on premises that he or she has entered under a warrant issued under section 214AF or 214AG, the officer may require any person on the premises to answer any questions put by the monitoring officer if the occupier of the premises, or a representative previously nominated to Customs by the occupier, is unavailable to do so or absent from the premises.
Note: Failure to answer a question put under this subsection is an offence. See section 243SA.
(1) If a monitoring officer is in or on premises that he or she entered with the consent of the occupier of the premises under section 214AE, the officer may request the occupier to provide reasonable assistance to the officer at any time while the officer is entitled to remain in or on the premises, but the occupier is not obliged to comply with the request.
(2) If a monitoring officer is in or on premises that he or she entered under a warrant issued under section 214AF or 214AG, the officer may require the occupier to provide reasonable assistance to the officer at any time while the officer is entitled to remain on the premises.
(3) The monitoring officer may request or require the assistance for the purpose of the exercise of monitoring powers by the officer in relation to the premises.
(4) A person must not fail to comply with a requirement made of the person under subsection (2).
Penalty: 30 penalty units.
(5) An offence against subsection (4) is an offence of strict liability.
(1) This section applies if:
(a) damage is caused to equipment as a result of it being operated as mentioned in subsection 214AB(2); or
(b) the data recorded on the equipment is damaged or programs associated with its use are damaged or corrupted;
because:
(c) insufficient care was exercised in selecting the person who was to operate the equipment; or
(d) insufficient care was exercised by the person operating the equipment.
(2) The Commonwealth must pay to the owner of the equipment, or the user of the data or programs, such reasonable compensation for the damage or corruption as they agree on.
(3) However, if the owner or user and the Commonwealth fail to agree, the owner or user may institute proceedings against the Commonwealth in the Federal Court of Australia for such reasonable amount of compensation as the Court determines.
(4) In determining the amount of compensation payable, regard is to be had to whether the occupier of the premises or the occupier’s employees and agents, if they were available at the time, provided any appropriate warning or guidance on the operation of the equipment.
(5) Compensation is payable out of money appropriated by the Parliament.
(6) For the purposes of subsection (1),
damage to data includes damage by erasure of data or addition of other data.
Omit “$2,000”, substitute “30 penalty units”.
Omit “, 70 or 77D”, substitute “or 70”.
Omit “20 penalty units”, substitute “30 penalty units”.
Repeal the subsection, substitute:
(1A) A person who is the owner of goods exported from Australia must keep all the relevant commercial documents relating to the goods that:
(a) come into the person’s possession or control at any time; and
(b) are necessary to enable a Collector to satisfy himself or herself as to the correctness of information communicated by, or on behalf of, the person to Customs (whether in documentary or other form);
for the period of 5 years after the time when the goods were exported from Australia.
Penalty: 30 penalty units.
Insert:
(1B) A person who, in Australia:
(a) causes goods to be imported into, or exported from, Australia; or
(b) receives goods that have been imported into, or are to be exported from, Australia;
must keep all the relevant commercial documents that come into the person’s possession or control at any time and relate to the goods concerned or to their carriage to or from Australia, being documents that are necessary to enable a Collector to satisfy himself or herself:
(c) whether the person is complying with a Customs‑related law; or
(d) as to the correctness of information communicated by, or on behalf of, the person to Customs (whether in documentary or other form);
for the period of 5 years from the time when the goods were imported into, or exported from, Australia.
Penalty: 30 penalty units.
Omit “or (1A)”, substitute “, (1A) or (1B)”.
Repeal the subsections, substitute:
(4) A person who is required by this section to keep a commercial document relating to particular goods may keep the document at any place (which may be a place outside Australia) and, subject to subsection (5), may keep the document in any form or store it in any manner.
(5) A person referred to in subsection (4) must:
(a) keep the document in such a manner as will enable a Collector readily to ascertain whether the goods have been properly described for the purpose of importation or exportation, as the case requires, and, in the case of goods entered for home consumption, properly valued or rated for duty; and
(b) if the document is in a language other than the English language—keep the document in such a way that a translation of the document into the English language can readily be made; or
(c) if the document is a record of information kept by a mechanical, electronic or other device—keep the record in such a way that a document setting out in the English language the information recorded or stored can be readily produced.
Penalty: 30 penalty units.
(6) An authorised officer may, by written notice given to a person who is required under this section to keep a commercial document, require the person to inform the officer within a reasonable period, and in a manner specified in the notice, of the whereabouts of the document.
(6A) If:
(a) a notice is given to a person under subsection (6); and
(b) the person fails to comply with the notice;
the person commits an offence punishable, on conviction, by a penalty not exceeding 30 penalty units.
(6B) A person who is required to keep a commercial document must not alter or deface the document.
Penalty: 30 penalty units.
(6C) A document is not taken to be altered or defaced for the purposes of subsection (6B) merely because a notation or marking is made on it in accordance with ordinary commercial practice.
Insert:
(1) An authorised officer may, by written notice given to a person who is required under section 240 to keep a commercial document, require the person to produce, either at the business premises in Australia of the person or at a place in Australia specified in the notice, and within a period specified in the notice, for inspection by an authorised officer:
(a) if the document is in writing—the document; or
(b) if the document is a record of information kept by a mechanical, electronic or other device—the information.
Note 1: A person who keeps a record of information by means of a mechanical, electronic or other device must comply with a requirement made under subsection (1) by producing the information in a document setting out the information in a form the authorised officer can understand. See section 25A of the
Acts Interpretation Act 1901 .Note 2: Failure to produce a commercial document following a requirement made under subsection (1) is an offence. See section 243SB.
(2) The period that may be specified in a notice given under subsection (1) must not be less than 14 days after the notice is given.
(1) This section applies to a person who makes a communication (however described) to Customs under this Act.
(2) The purpose of this section is to help officers of Customs to verify the content of communications made to Customs.
(3) The person must keep, in accordance with this section, for the period of one year after the communication is made, a record that verifies the contents of the communication.
Penalty: 30 penalty units
(4) A person who is required by this section to keep a record may keep the record at any place (which may be a place outside Australia) and, subject to subsection (5), may keep the record in any form or store it in any manner.
(5) A person referred to in subsection (4) must:
(a) if the record is in a language other than the English language—keep the record in such a way that a translation of the record into the English language can readily be made; or
(b) if the record is kept by a mechanical, electronic or other device—keep the record in such a way that a document setting out in the English language the information recorded or stored can be readily produced.
(6) An authorised officer may, by written notice given to a person who is required under this section to keep a record, require the person to inform the officer within a reasonable period, and in a manner specified in the notice, of the whereabouts of the record.
(7) If:
(a) a notice is given to a person under subsection (6); and
(b) the person fails to comply with the notice;
the person commits an offence punishable, on conviction, by a penalty not exceeding 30 penalty units.
(1) An authorised officer may, by written notice given to a person who is required under section 240AB to keep a record, require the person to produce, either at the business premises in Australia of the person or at a place in Australia specified in the notice, and within a period specified in the notice, for inspection by an authorised officer:
(a) if the record is in writing—the record; or
(b) if the record is kept by a mechanical, electronic or other device—the information contained in the record.
Note 1: A person who keeps a record of information by means of a mechanical, electronic or other device must comply with a requirement made under subsection (1) by producing the information in a document setting out the information in a form the authorised officer can understand. See section 25A of the
Acts Interpretation Act 1901 .Note 2: Failure to produce a record following a requirement made under subsection (1) is an offence. See section 243SB.
(2) The period that may be specified in a notice given under subsection (1) must not be less than 14 days after the notice is given.
Repeal the section.
Repeal the paragraph.
Omit “$5,000”, substitute “100 penalty units”.
Repeal the paragraph, substitute:
(d) in the case of an offence against paragraph (1)(h), by a penalty not exceeding 10 penalty units.
Omit “subsection 119D(3)”, substitute “section 119D”.
Renumber as subsection 234(4A).
After “71A”, insert “or 71DB”.
Repeal the heading, substitute:
Repeal the sections, substitute:
A person must not fail to answer a question that an officer, pursuant to a power conferred on the officer by this Act, requires the person to answer.
Penalty: 30 penalty units.
A person must not fail to produce a document or record that an officer, pursuant to a power conferred on the officer by this Act other than a power conferred by section 71DA, 71DL, 114A or 118, requires the person to produce.
Penalty: 30 penalty units.
(1) Subject to subsection (2), a person who would, apart from this subsection, be required to:
(a) answer a question under section 243SA; or
(b) produce a document or record under section 243SB;
need not comply with the requirement if so complying would:
(c) tend to incriminate the person; or
(d) result in further attempts to obtain evidence that would tend to incriminate the person.
(2) Subsection (1) does not apply, and the person must comply with the requirement, if the person has waived his or her rights under that subsection.
(1) If:
(a) a person:
(i) makes to an officer a statement (other than a statement in a cargo report or an outturn report), in respect of particular goods, that is false or misleading in a material particular; or
(ii) omits from a statement (other than a statement in a cargo report or an outturn report), in respect of particular goods, made to an officer any matter or thing without which the statement is false or misleading in a material particular; and
(b) any of the following applies:
(i) the amount of duty properly payable on the goods exceeds the amount of duty that would have been payable if the amount of duty were determined on the basis that the statement was not false or misleading;
(ii) a refund of duty on the goods was paid that would not have been payable, or that exceeded the amount of the refund of duty that would have been payable, if the amount of the refund were determined on the basis that the statement was not false or misleading;
(iii) a drawback of duty on the goods was paid that would not have been payable, or that exceeded the amount of the drawback of duty that would have been payable, if the amount of the drawback were determined on the basis that the statement was not false or misleading;
the owner of the goods (not being a person who is to be treated as the owner of the goods because that person is an agent of the owner) commits an offence.
(2) An offence against subsection (1) is an offence of strict liability.
(3) The penalty for a conviction for an offence against subsection (1) is an amount not exceeding:
(a) if subparagraph (1)(b)(i) applies—the amount of the excess; or
(b) if subparagraph (1)(b)(ii) applies—the refund that would not have been payable, or the amount of the excess, as the case may be; or
(c) if subparagraph (1)(b)(iii) applies—the drawback that would not have been payable, or the amount of the excess, as the case may be.
(4) Subsection (1) does not apply to a statement made by a person to an officer if:
(a) the person gives notice in writing to the officer, or to another officer doing duty in relation to the matter to which the statement relates, stating that the statement is false or misleading in a material particular or is false or misleading because of the omission of a matter or thing; and
(b) no notice under section 214AD was given to the person after the statement was made and before the notice under paragraph (a) of this subsection was given.
(5) Subsection (1) does not apply to a statement made by a person to an officer if:
(a) the statement specifies that the person is uncertain about information included in the statement, and considers that, as a result of including that information, the statement might be false or misleading in a material particular; and
(b) the statement identifies the information whose inclusion might make the statement false or misleading in a material particular; and
(c) the statement sets out the reasons why the person is uncertain about the identified information.
(6) Subsection (1) does not apply to a statement made by a person to an officer if:
(a) the statement specifies that the person is uncertain whether, as a result of omitting information from the statement, the statement might be false or misleading in a material particular; and
(b) the statement identifies the omission of information that might make the statement false or misleading in a material particular; and
(c) the statement sets out the reasons for the person’s uncertainty about the effect of omitting the information.
(1) A person commits an offence if:
(a) the person:
(i) makes to an officer a statement (other than a statement in a cargo report or an outturn report) that is false or misleading in a material particular; or
(ii) omits from a statement (other than a statement in a cargo report or an outturn report) made to an officer any matter or thing without which the statement is false or misleading in a material particular; and
(b) none of the following applies:
(i) the amount of duty properly payable on particular goods exceeds the amount of duty that would have been payable if the amount of duty were determined on the basis that the statement was not false or misleading;
(ii) a refund of duty on particular goods was paid that would not have been payable, or that exceeded the amount of the refund of duty that would have been payable, if the amount of the refund were determined on the basis that the statement was not false or misleading;
(iii) a drawback of duty on particular goods was paid that would not have been payable, or that exceeded the amount of the drawback of duty that would have been payable, if the amount of the drawback were determined on the basis that the statement was not false or misleading.
(2) An offence against subsection (1) is an offence of strict liability.
(3) The penalty for a conviction for an offence against subsection (1) is an amount not exceeding 50 penalty units for each statement that is found by the court to be false or misleading.
(4) Subsection (1) does not apply to a statement made by a person to an officer if:
(a) the person gives notice in writing to the officer, or to another officer doing duty in relation to the matter to which the statement relates, stating that the statement is false or misleading in a material particular or is false or misleading because of the omission of a matter or thing; and
(b) no notice under section 214AD was given to the person after the statement was made and before the notice under paragraph (a) of this subsection was given.
(5) In this section:
statement does not include:
(a) a statement made under Part XVA or XVB; or
(b) a statement that a person who is or was a passenger on, or a member of the crew of, a ship or aircraft made in relation to his or her accompanied personal or household effects that were carried on the ship or aircraft.
(1) A person commits an offence if the person:
(a) makes to an officer a statement, in a cargo report or an outturn report, that is false or misleading in a material particular; or
(b) omits from a statement, in a cargo report or an outturn report, made to an officer any matter or thing without which the statement is false or misleading in a material particular.
(2) An offence against subsection (1) is an offence of strict liability.
(3) The penalty for a conviction for an offence against subsection (1) is an amount not exceeding 50 penalty units.
For the purposes of this Division, any electronic communication to Customs is taken to be a statement made to the CEO.
Despite the repeal by item 5 of sections 243T, 243U and 243V of the
Customs Act 1901 , those sections continue to apply in respect of statements made before the repeal.
Add:
(1) This Division applies to an offence against, or an offence for a contravention of, subsection 33(2), (3) or (6), 64(13), 64AA(10), 64AAB(7), 64AAC(6), 64AB(10), 64ABAA(9), 71G(1), 74(6), 99(3), 102A(4), 113(1), 114B(7), 114E(1), 114F(2), 115(1), 116(2), 117AA(1), (2), (3) or (4), 117A(1), 118(1), 119(3), 243T(1), 243U(1) or 243V(1).
(2) A reference in subsection (1) to a subsection of a section of this Act is a reference to:
(a) the subsection as inserted or substituted by the
Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 ; or(b) if the subsection so inserted or substituted is amended or replaced by a later Act—the subsection as so amended or replaced.
(1) The CEO must develop written guidelines in respect of the administration of this Division to which he or she must have regard when exercising powers under this Division.
(2) The guidelines are a disallowable instrument for the purposes of section 46A of the
Acts Interpretation Act 1901 .
(1) If the CEO has reasonable grounds to believe that a person has committed an offence, the CEO may cause an infringement notice to be served on the person in accordance with this Division.
(2) Subject to subsection (3), an infringement notice does not have any effect unless it is served within one year after the day on which the offence is alleged to have been committed.
(3) An infringement notice for an offence against subsection 243T(1) or 243U(1) that was detected as a result of the exercise of monitoring powers does not have any effect unless it is served within:
(a) 4 years after the day on which the false or misleading statement was made; or
(b) one year after the day on which the offence was detected;
whichever period ends first.
(1) An infringement notice must:
(a) state the name of the person on whom it is to be served; and
(b) state that it is being served on behalf of the CEO; and
(c) state:
(i) the nature of the alleged offence; and
(ii) the time (if known) and date on which, and the place at which, the offence is alleged to have been committed; and
(iii) the maximum penalty that a court could impose for the alleged offence; and
(d) if the alleged offence is an offence against section 243T and there is still any unpaid duty or any unrepaid refund or drawback of duty—state that the obligation to pay the duty or repay the refund or drawback continues despite the service of the infringement notice; and
(e) specify a penalty that is payable under the notice in respect of the alleged offence; and
(f) state that, if the person on whom the notice is served:
(i) does not wish the matter to be dealt with by a court; and
(ii) in the case of an alleged offence against section 243T—has paid any unpaid duty or any unrepaid refund or drawback of duty within the period of 28 days after the date of service of the notice;
the person may pay to the CEO, within the period of 28 days after the date of service of the notice, the amount of the penalty specified in the notice; and
(g) state that the person may make written representations to the CEO seeking the withdrawal of the notice.
Note: The CEO has power to extend periods stated in notices given under paragraph (1)(f) (see section 243ZE).
(2) If:
(a) an infringement notice is served on a person in accordance with this Division in respect of an alleged offence for a contravention of subsection 243T(1) in respect of goods; and
(b) the person applies under subsection 273GA(2) for review of the decision as to the amount of duty payable on the goods;
the period beginning on the making of the application and ending on the final determination of the amount of duty by a tribunal, or by a court on appeal from a tribunal, is not to be taken into account in working out the period of 28 days referred to in paragraph (1)(f).
(3) An infringement notice may contain any other matters that the CEO considers necessary.
(4) The penalty to be specified in an infringement notice under paragraph (1)(e) is:
(a) if the infringement notice is given in respect of an alleged offence under subsection 243U(1)—the lesser of the following amounts:
(i) 10 penalty units;
(ii) 1/2 penalty unit for each material particular that is alleged to be false or misleading or each matter or thing that is alleged to have been omitted, as the case may be; or
(b) otherwise—one‑fifth of the maximum amount of the penalty that a court could impose for the offence.
(1) A person on whom an infringement notice has been served may make written representations to the CEO seeking the withdrawal of the notice.
(2) The CEO may withdraw an infringement notice served on a person (whether or not the person has made representations seeking the withdrawal) by causing written notice of the withdrawal to be served on the person within the period within which the penalty specified in the infringement notice is required to be paid.
(3) The matters to which the CEO may have regard in deciding whether or not to withdraw an infringement notice include, but are not limited to, the following:
(a) whether the person has previously been convicted of an offence for a contravention of this Act;
(b) the circumstances in which the offence specified in the notice is alleged to have been committed;
(c) whether the person has previously been served with an infringement notice in respect of which the person paid the penalty specified in the notice;
(d) any written representations made by the person.
(4) If:
(a) the person pays the penalty specified in the infringement notice within the period within which the penalty is required to be paid; and
(b) the notice is withdrawn after the person pays the penalty;
the CEO must refund to the person, out of money appropriated by the Parliament, an amount equal to the amount paid.
(1) This section applies if:
(a) an infringement notice is served on a person; and
(b) the person pays the penalty specified in the notice before the end of the period referred to in paragraph 243Z(1)(f); and
(c) where the alleged offence is an offence against section 243T—the person pays any unpaid duty, or any unrepaid refund or drawback, before the end of that period; and
(d) the infringement notice is not withdrawn.
(2) Any liability of the person for the offence specified in the notice is taken to be discharged.
(3) Further proceedings cannot be taken against the person for the offence.
(4) The person is not regarded as having been convicted of the offence.
This Division does not permit the service of more than one infringement notice on a person for the same offence.
This Division does not:
(a) require an infringement notice to be served on a person in relation to an offence; or
(b) affect the liability of a person to be prosecuted for an offence if:
(i) an infringement notice is not served on the person in relation to the offence; or
(ii) an infringement notice served on the person in relation to the offence has been withdrawn; or
(c) affect the liability of a person to be prosecuted for an offence if the person does not comply with an infringement notice served on the person in relation to the offence; or
(d) limit the amount of the penalty that may be imposed by a court on a person convicted of an offence.
(1) The CEO may, by writing, extend, in relation to a particular person, the period referred to in paragraph 243Z(1)(f).
(2) The power of the CEO under subsection (1) to extend the period may be exercised before or after the end of the period.
(3) If the CEO extends a period under subsection (1), a reference in this Division, or in a notice or other instrument under this Division, to the period is taken, in relation to the person, to be a reference to the period as so extended.
Repeal the paragraph.
(1) This item is about making an application to the Administrative Appeals Tribunal for review of a decision of the CEO under old section 243U of the
Customs Act 1901 :
(a) not to remit a penalty payable under old section 243T of that Act in respect of duty payable on goods; or
(b) to remit part only of such a penalty.
Note: This item applies if the decision was made on or after 1 July 2002.
Decisions made before Royal Assent to Customs Legislation Amendment Act (No. 2) 2003 (2) The application may be made at any time before the end of 28 days after the day on which the
Customs Legislation Amendment Act (No. 2) 2003 receives the Royal Assent, if:
(a) the person who applied for remission of the penalty was informed of the decision before that day; or
(b) the CEO is taken under old subsection 243U(3) of the
Customs Act 1901 to have made the decision before that day.This subitem has effect despite paragraph 29(1)(d) and subsections 29(2), (3), (4), (5) and (6) of the
Administrative Appeals Tribunal Act 1975 .
Later decisions (3) If subitem (2) does not apply, the application may be made in accordance with section 29 of the
Administrative Appeals Tribunal Act 1975 .
This item has effect despite item 7 (4) This item has effect despite the repeal of paragraph 273GA(1)(ka) of the
Customs Act 1901 by item 7 of this Schedule.
Definitions (5) In this item, a reference to an old provision of the
Customs Act 1901 is a reference to that provision as it continues to apply because of item 5A of this Schedule.
(6) In this item:
decision has the same meaning as in theAdministrative Appeals Tribunal Act 1975 .
Insert:
The CEO must establish and maintain such information systems as are necessary to enable persons to communicate electronically with Customs.
(1) After consulting with persons likely to be affected, the CEO must determine, and cause to be published in the
Gazette :
(a) the information technology requirements that have to be met by persons who wish to communicate with Customs electronically; and
(b) the action that a person has to take in order to verify the receipt of information communicated to Customs electronically; and
(c) the information technology requirements that have to be met to satisfy a requirement that a person’s signature be given to Customs in connection with information when the information is communicated electronically; and
(d) the information technology requirements that have to be met to satisfy a requirement that a document be produced to Customs when the document is produced electronically.
(2) The CEO may:
(a) determine alternative information technology requirements that may be used; and
(b) without limiting paragraph (a), determine different information technology requirements that may be used in different circumstances or by different classes of persons.
(1) If:
(a) an information system becomes temporarily inoperative; or
(b) an information system that has become temporarily inoperative again becomes operative;
the CEO must cause notice of the occurrence to be given:
(c) on the website maintained by Customs on the Internet; and
(d) where practicable, by e‑mail to persons who communicate with Customs electronically.
(2) If an information system is temporarily inoperative, information that a person could otherwise have communicated electronically to Customs by means of the system may be communicated to Customs in either of the following ways:
(a) if another information system by means of which the person can communicate information to Customs is operative—electronically by means of that other system;
(b) by document given or sent to an officer doing duty in relation to the matter to which the information relates.
(3) If:
(a) because an information system is temporarily inoperative, a person communicates information to an officer by document in accordance with paragraph (2)(b); and
(b) the CEO causes notice to be given under paragraph (1)(b) stating that the information system has again become operative;
the person must communicate the information electronically to Customs within 24 hours after the notice was given.
Penalty: 50 penalty units.
(1) This section applies when a person who is liable to make a payment to Customs and would ordinarily make the payment electronically is unable to do so because an information system is temporarily inoperative.
(2) The person may give an undertaking to Customs to make the payment as soon as practicable after, and in any case not later than 24 hours after, the CEO causes notice to be given under paragraph 126E(1)(b) stating that the information system has again become operative.
(3) If the person is notified by Customs that the undertaking is accepted:
(a) this Act has the effect that it would have if the payment had been made; and
(b) the person must comply with the undertaking.
Penalty: 50 penalty units.
An information system that has become inoperative is not taken to be
temporarily inoperative for the purposes of this Part unless the CEO is satisfied that the period for which it has been, or is likely to be, inoperative is significant.
2 Subsection 4(1) (paragraph (b) of the definition of authority to deal ) Repeal the paragraph, substitute:
(b) in relation to goods the subject of an import declaration—an authority of the kind referred to in subsection 71C(4); or
(c) in relation to goods the subject of an RCR—an authority of the kind referred to in subsection 71DE(3); or
(d) in relation to goods the subject of a warehouse declaration—an authority of the kind referred to in subsection 71DJ(4).
Insert:
cargo release advice means a cargo release advice given under subsection 71DE(1).
Insert:
customs broker means a customs broker within the meaning of Part XI.
6
Subsection 4(1) (definition of entry processing charge ) Repeal the definition.
Insert:
import declaration means an import declaration communicated to Customs by document or electronically as mentioned in section 71A.
Insert:
import declaration advice means an import declaration advice given under subsection 71C(1).
Insert:
import declaration processing charge means import declaration processing charge payable as set out in section 71B.
Repeal the definition, substitute:
import entry means an entry of goods for home consumption made as mentioned in subsection 68(3A) or an entry of goods for warehousing made as mentioned in subsection 68(3B).
11
Subsection 4(1) (definition of import entry advice ) Repeal the definition, substitute:
import entry advice means an import declaration advice, a cargo release advice or a warehouse declaration advice.
Insert:
import information contract means a contract made under section 71DD.
Insert:
periodic declaration has the meaning given by section 71DF.
Insert:
periodic declaration processing charge means a periodic declaration processing charge payable as set out in section 71DG.
Insert:
RCR means a request for cargo release communicated to Customs under section 71DB.
Insert:
RCR processing charge means an RCR processing charge payable as set out in section 71DC.
17
Subsection 4(1) (definition of screening charge ) Repeal the definition, substitute:
screening charge means the charge payable as set out in section 64ABC.
Insert:
self‑assessed clearance declaration means a declaration communicated to Customs under subsection 71(2).
Insert:
self‑assessed clearance declaration charge means a self‑assessed clearance declaration charge payable as set out in section 71AAA.
20
Subsection 4(1) (definition of visual examination application ) Omit “71C”, substitute “71D or 71DK”.
Insert:
warehouse declaration means a warehouse declaration communicated to Customs by document or electronically under section 71DH.
Insert:
warehouse declaration advice means a warehouse declaration advice given under section 71DJ.
Insert:
warehouse declaration processing charge means a warehouse declaration processing charge payable as set out in section 71DI.
Insert:
warehoused goods declaration fee means a fee payable under section 71BA for the processing of an import declaration in respect of warehoused goods.
25
Subsection 4(1) (definition of warehoused goods entry fee ) Repeal the definition.
Repeal the subparagraphs, substitute:
(ii) if the goods are not examinable food that has been entered for home consumption or warehousing—until either they are delivered into home consumption in accordance with an authority to deal or in accordance with a permission under section 69, 70 or 162A or they are exported to a place outside Australia, whichever happens first; and
(iii) if the goods are examinable food that has been entered for home consumption—until a food control certificate is delivered to the person who has possession of the food; and
(iv) if the goods are examinable food that has been entered for warehousing—until there is delivered to the person who has possession of the food an imported food inspection advice requiring its treatment, destruction or exportation or, if no such advice is delivered, until the goods are entered for home consumption or the food is exported to a place outside Australia, whichever happens first;
Omit “subsection 71(2)”, substitute “section 71”.
Omit “subsection 71(2)”, substitute “section 71”.
Insert:
(ae) as to goods referred to in paragraph 68(1)(j)—from the time of their importation until they are exported to a place outside Australia;
Omit “given under section 71B”, substitute “to deal”.
Omit “under section 71B”.
Omit all the words and paragraphs after “consignment of”, substitute “which section 68 does not apply because of paragraph 68(1)(f)”.
Insert:
Add:
; and (j) goods stated in a cargo report to be goods whose destination is a place outside Australia.
Repeal the paragraphs, substitute:
(b) for warehousing.
Insert:
(3A) An entry of goods for home consumption is made by communicating to Customs:
(a) an import declaration in respect of the goods; or
(b) an RCR in respect of the goods.
(3B) An entry of goods for warehousing is made by communicating to Customs a warehouse declaration in respect of the goods.
Insert:
If a cargo report in relation to goods states that the destination of the goods is a place outside Australia, an officer may direct a person who has possession of the goods:
(a) not to move the goods; or
(b) to move them to a place specified in the direction.
Repeal the subsection, substitute:
(9) In this section, a reference to the hours of business for dealing with import entries is a reference to a time when, under regulations made for the purposes of section 28, the applicant would be able to give a documentary import declaration to Customs.
Repeal the section, substitute:
(1) The owner of goods of a kind referred to in paragraph 68(1)(d) must, in any circumstances specified in the regulations, provide such information:
(a) at such time; and
(b) in such manner and form;
as the regulations specify.
(2) Despite section 181, the owner of goods of a kind referred to in paragraph 68(1)(e), (f) or (i), or a person acting on behalf of the owner, must communicate electronically to Customs a declaration (a
self‑assessed clearance declaration ):
(a) stating:
(i) whether the value of the goods is less than $250, or such other amount as is prescribed; and
(ii) whether the goods are subject to quarantine; and
(b) containing such other particulars (if any) of the goods as are set out in an approved statement.
(3) The regulations may exempt from subsection (2):
(a) a person who is, or is included in a class of persons who are, specified in the regulations; or
(b) goods that are, or are included in a class of goods that are, specified in the regulations.
(4) Subject to subsection (7), if goods of a kind referred to in paragraph 68(1)(d) are imported into Australia, Customs must, having regard to any information given to Customs in accordance with the regulations and any further information supplied under section 196C:
(a) authorise the delivery of the goods into home consumption; or
(b) refuse to authorise the delivery of the goods into home consumption and give reasons for its refusal.
(5) If goods of a kind referred to in paragraph 68(1)(e), (f) or (i) are imported into Australia, Customs must, having regard to any information contained in a self‑assessed clearance declaration, any further information supplied under section 196C or any other information given to or obtained by Customs:
(a) authorise the delivery of the goods into home consumption; or
(b) refuse to authorise the delivery of the goods into home consumption and give reasons for its refusal.
(6) A decision of Customs under subsection (4) or (5) may be communicated by notice in writing, electronically or in any other way permitted by the regulations.
(7) Customs must not authorise the delivery of goods referred to in subsection (4) or (5) unless the duty (if any) and any other charge (other than self‑assessed clearance charge payable under an arrangement made under subsection 71AAB(2)) or tax (if any) payable on the importation of goods has been paid.
(8) If, after Customs has authorised delivery of goods into home consumption under paragraph (4)(a) or (5)(a) and before the goods are so dealt with, an officer has reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs‑related law, the officer may suspend the authority for a specified period by:
(a) signing a notice:
(i) stating that the authority is so suspended; and
(ii) setting out the reasons for the suspension;
and serving a copy of the notice on the owner of the goods or, if the owner does not have possession of the goods, on the person who has possession of the goods; or
(b) by sending electronically to the person who made the self‑assessed clearance declaration a message stating that the authority is so suspended and setting out the reasons for the suspension.
(9) If, during the suspension under subsection (8) of an authority, an officer becomes satisfied that there are no longer reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs‑related law, the officer must revoke the suspension by:
(a) signing a notice stating that the suspension is revoked and serving a copy of the notice on the owner of the goods or, if the owner does not have possession of the goods, on the person who has possession of the goods; or
(b) by sending electronically to the person who made the self‑assessed clearance declaration a message stating that the suspension is revoked.
(10) A suspension of an authority, or the revocation of a suspension of an authority, has effect from the time when the relevant notice was given or the relevant message was sent, as the case may be.
(1) Subject to this section, when a self‑assessed clearance declaration is communicated to Customs in accordance with subsection 71(2), the person who sent the communication becomes liable to pay self‑assessed clearance declaration charge in respect of the declaration.
(2) If a person pays self‑assessed clearance declaration charge in respect of a self‑assessed clearance declaration relating to goods, no other person is liable to pay charge in respect of the declaration.
(3) Self‑assessed clearance declaration charge is not payable in respect of a declaration relating to goods if:
(a) the owner of the goods, or a person acting on behalf of the owner, communicated an abbreviated cargo report (as defined by section 63A) in respect of the goods; or
(b) the owner of the goods is a person, or is a person included in a class of persons, declared by the regulations to be exempt from payment of self‑assessed clearance declaration charge.
(1) If:
(a) the CEO has not made an arrangement with a person under subsection (2); or
(b) an arrangement made under subsection (2) with a person is terminated in the circumstances set out in subsection (4);
the person must, within 21 days after the person is notified by Customs of the total amount of all the self‑assessed clearance declaration charges for which the person becomes liable during each month, pay that amount to the Commonwealth.
(2) The CEO may make an arrangement with a person under which the person agrees to pay self‑assessed clearance declaration charge to the Commonwealth in the manner provided in the arrangement.
(3) An amount payable by a person:
(a) in accordance with subsection (1); or
(b) under an arrangement made under subsection (2);
may be recovered by the Commonwealth by action against that person in a court of competent jurisdiction as a debt due to the Commonwealth.
(4) If:
(a) a person has entered into an arrangement under subsection (2); and
(b) the person refuses or fails to pay the self‑assessed clearance declaration charge in accordance with the arrangement;
the arrangement is terminated by this subsection.
Repeal the sections, substitute:
(1) An import declaration is a communication to Customs in accordance with this section of information about:
(a) goods to which section 68 applies; or
(b) warehoused goods;
that are intended to be entered for home consumption.
(2) An import declaration can be communicated by document or electronically.
(3) A documentary import declaration must:
(a) be made by the owner of the goods concerned; and
(b) be communicated to Customs:
(i) by giving or sending it to an officer doing duty in relation to import declarations; or
(ii) by leaving it at a place that has been allocated for lodgment of import declarations in a Customs Office;
at the place at which the goods are to be delivered for home consumption.
(4) An electronic import declaration can be communicated only by the owner of the goods concerned.
(5) If the information communicated to Customs in an import declaration relating to goods adequately identifies any permission (however it is described) that has been given for the importation of those goods, the identification of the permission in that information is taken, for the purposes of any law of the Commonwealth (including this Act), to be the production of the permission to an officer.
(6) However, subsection (5) does not affect any power of an officer, under this Act, to require the production of a permission referred to in that subsection.
(7) If:
(a) an import declaration is, or is taken under section 71L to have been, communicated to Customs; and
(b) before the time when the declaration is, or is so taken to have been, communicated to Customs, the goods to which the declaration relates have been imported or have been brought to the first port or airport in Australia at which any goods are to be discharged;
the goods are taken to have been entered for home consumption.
(8) If:
(a) an import declaration is, or is taken under section 71L to have been, communicated to Customs; and
(b) at the time when the declaration is, or is so taken to have been, communicated to Customs, the goods to which the declaration relates have not been brought to the first port or airport in Australia at which any goods are to be discharged;
the goods are taken to be entered for home consumption only when they are brought to that port or airport.
(1) When an import declaration (including an altered import declaration) in respect of goods to which section 68 applies (other than warehoused goods) is, or is taken to have been, communicated to Customs under section 71A, the owner of the goods becomes liable to pay import declaration processing charge in respect of the declaration.
(2) If a person who is an owner of goods pays import declaration processing charge in respect of an import declaration relating to particular goods, any other person who is an owner of those goods ceases to be liable to pay charge in respect of that declaration.
(3) If an import declaration is withdrawn under subsection 71F(1), or is taken, under subsection 71F(2) or (7), to have been withdrawn, before the issue of an authority to deal in respect of goods covered by the declaration, then, despite subsection (1), the owner of the goods is not liable to pay import declaration processing charge in respect of the declaration.
(1) An owner of warehoused goods who makes an import declaration in respect of the goods is liable to pay a fee (the
warehoused goods declaration fee ) for the processing by Customs of the declaration.(2) The amount of the warehoused goods declaration fee is:
(a) if the import declaration is made electronically—$23.20 or, if another amount (not exceeding $34.80) is prescribed by the regulations, the amount so prescribed; or
(b) if the import declaration is made by document—$60.00 or, if another amount (not exceeding $90.00) is prescribed by the regulations, the amount so prescribed.
(3) If a person who is an owner of warehoused goods pays the warehoused goods declaration fee for the processing of an import declaration in respect of the goods, any other person who is an owner of the goods ceases to be liable to pay the fee for the processing of the import declaration.
(4) In this section:
warehoused goods includes goods that, under section 100, may be dealt with as warehoused goods.
(1) If an import declaration in respect of goods has been communicated to Customs, Customs must give an import declaration advice, by document or electronically, in accordance with this section.
(2) An import declaration advice relating to goods entered by documentary import declaration:
(a) must be given to the owner of the goods or be made available for collection by leaving it at a place in a Customs office that has been allocated for collection of such advices; and
(b) must contain:
(i) a statement to the effect that the goods are cleared for home consumption; or
(ii) a statement that the goods are directed to be held in their current location or are directed for further examination.
(3) An import declaration advice relating to goods entered by an electronic import declaration:
(a) must refer to the number given by Customs to identify the particular import declaration; and
(b) must be communicated electronically to the person who made the declaration; and
(c) must contain:
(i) a statement to the effect that the goods are cleared for home consumption; or
(ii) a statement that the goods are directed to be held in their current location or are directed for further examination.
(4) Subject to subsection (5), if:
(a) an import declaration advice is given or communicated under this section; and
(b) a payment is made of any duty, GST, luxury car tax, wine tax, import declaration processing charge or other charge or fee payable at the time of entry of, or in respect of, the goods covered by the import declaration advice;
Customs must:
(c) if the advice was given under subsection (2)—give the person to whom the advice was given an authority, in writing, to take the goods into home consumption; and
(d) if the advice was communicated electronically under subsection (3)—communicate electronically, to the person to whom the advice was communicated, an authority to take the goods into home consumption.
(5) Customs is not required to give or communicate an authority under subsection (4) while the goods concerned are subject to a direction referred to in subparagraph (2)(b)(ii) or (3)(c)(ii).
(4) In the case of cargo unloaded from a ship or aircraft and moved by the operator of the ship or aircraft, or by a cargo reporter, under section 71E to a Customs place (as defined in subsection 183UA(1)) other than a warehouse, the person in charge of the Customs place must communicate the outturn report to Customs:
(a) if the cargo is in a container:
(i) if the container is not unpacked at that place—within 24 hours (or such longer period as is prescribed by the regulations) after the person in charge of that place recorded the receipt of the container at that place; or
(ii) if the container is unpacked at that place—within 24 hours, or such other period as is prescribed by the regulations, after it was unpacked; or
(b) if the cargo is not in a container—not later than:
(i) the day after the day on which the person in charge of that place recorded a receipt of the cargo at that place; or
(ii) if a later time is prescribed by the regulations—that later time.
If the cargo is in a container that is unpacked at the Customs place, the outturn report must state the time when the unpacking of the cargo was completed.
(1) If an outturn report specifies:
(a) any goods included in the cargo report that have not been unloaded; or
(b) any goods not included in the cargo report that have been unloaded;
the officer may require the cargo reporter who made the cargo report in relation to the goods to explain why the goods were not unloaded or were not included in the cargo report, as the case may be.
(2) If a cargo reporter in respect of whom a requirement is made under subsection (1) fails to comply with the requirement, the cargo reporter commits a offence punishable, on conviction, by a penalty not exceeding 60 penalty units.
Repeal the section, substitute:
A special reporter who communicates an abbreviated cargo report to Customs is liable to pay screening charge in respect of the report.
Repeal the section.
Section 64ABD of the
Customs Act 1901 , and any arrangements in force under that section immediately before its repeal by item 120 of this Schedule, continue to apply in respect of any charge that was imposed by the repealedImport Processing Charges Act 1997 before its repeal by item 1 of Schedule 4 and for which a person became liable before the repeal.
After “64AA,”, insert “64AAA,”.
Omit “to Customs under section 64, 64AA, 64AB,”, substitute “to Customs under section 64, 64AA, 64AAA, 64AAB, 64AAC, 64AB, 64ABAA,”.
Insert:
(1) The CEO or an officer may disclose a cargo report to a port authority for the purpose of enabling the authority to collect statistics or compute liability for wharfage charges.
(2) A person to whom information is disclosed under subsection (1) must not:
(a) use the information for any purpose other than the purpose for which the information was disclosed; or
(b) disclose the information to any person except to the extent necessary for that purpose.
Penalty: Imprisonment for 2 years.
(3) A reference in this section to disclosure of information includes a reference to disclosure by way of the provision of electronic access to the information.
After “64AA,”, insert “64AAA,”.
After “64AA,”, insert “64AAA,”.
Omit “, and of section 7 of the
Import Processing Charges Act 1997 ”.
Repeal the paragraphs, substitute:
(b) the applicant does not satisfy Customs as mentioned in subsection (2) in relation to low value cargo of that kind; or
Repeal the subsection, substitute:
(2) An applicant for registration as a special reporter in relation to low value cargo of a particular kind is taken to comply with this subsection if, and only if, the applicant satisfies Customs that:
(a) in a case of low value cargo consigned from a particular mail‑order house to consignees in Australia—the applicant is likely to make cargo reports covering at least 1,000 such consignments per month from the mail‑order house during the period of registration; or
(b) in a case of low value cargo of another prescribed kind consigned from a place outside Australia to a consignee in Australia—the applicant is likely to make cargo reports covering a number of consignments per month of that kind that is not less than the number specified in the regulations.
Repeal the paragraph.
Omit “registered user” (wherever occurring), substitute “person”.
Omit “15,000”, substitute “3,000”.
Repeal the paragraph.
Omit “on the Sea Cargo Automation System or the Air Cargo Automation System”.
Repeal the paragraph.
Repeal the subsection.
Repeal the Subdivision.
Omit “by computer”, substitute “electronically”.
Repeal the subsections, substitute:
(2A) If the goods have not been entered for home consumption or warehousing, a movement application may be made only by the operator of the ship or aircraft that carried the goods, by a cargo reporter in relation to the goods, or by a stevedore or depot operator who has possession of the goods.
(2B) A movement application under subsection (2A) must be made electronically.
(3) If a movement application is duly communicated to Customs, subsections (3AA) and (3AB) apply.
(3AA) An officer may direct the applicant to ensure that the goods are held in the place where they are currently located until the decision is made on the application.
(3AB) If a direction is not given under subsection (3AA), or a reasonable period has elapsed since the giving of such a direction to enable the making of an informed decision on the application, an officer must:
(a) if the application is a document movement application—by notice in writing to the applicant; or
(b) if the application is an electronic movement application—by sending a message electronically to the applicant;
do either of the following:
(c) give the applicant permission to move the goods to which the application relates in accordance with the application either unconditionally or subject to such conditions as are specified in the notice or message;
(d) refuse the application and set out in the notice or message the reasons for the refusal.
Omit “(3)”, substitute “(3AB)”.
Insert:
(3C) If a cargo report states that goods specified in the report are proposed to be moved from a Customs place to another Customs place, then, despite section 71L, the statement is taken to be a movement application in respect of the goods duly made under this section.
(3D) In subsection (3C):
Customs place has the meaning given by subsection 183UA(1).
Repeal the sections, substitute:
(1) If an officer has reasonable grounds to suspect that a report of the cargo made in respect of a ship or aircraft:
(a) has not included particular goods that are intended to be unloaded from the ship or aircraft at a port or airport in Australia; or
(b) has incorrectly described particular goods;
the officer may give written directions to the cargo reporter as to how and where the goods are to be stored, and as to the extent (if any) to which the goods may be moved.
(2) An officer who has given a written direction under subsection (1) may, by writing, cancel the direction if the officer is satisfied that a report of the cargo made in respect of the ship or aircraft has included, or correctly described, as the case may be, the goods.
(3) If an officer has reasonable grounds to suspect that particular goods in the cargo that is to be, or has been, unloaded from a ship or aircraft are prohibited goods, the officer may give written directions to:
(a) the cargo reporter; or
(b) the stevedore or depot operator whose particulars have been communicated to Customs by the operator of the ship or aircraft under section 64AAC;
as to how and where the goods are to be stored, and as to the extent (if any) to which the goods may be moved.
(4) An officer who has given a written direction under subsection (3) may, by writing, cancel the direction if the officer is satisfied that the cargo does not contain prohibited goods.
(5) A person who intentionally contravenes a direction given to the person under subsection (1) or (3) commits an offence punishable, on conviction, by a penalty not exceeding 120 penalty units.
(6) A person who contravenes a direction given to the person under subsection (1) or (3) commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.
(7) An offence against subsection (6) is an offence of strict liability.
Omit “and landed under a Collector’s permit”.
Note: The heading to section 76 is altered by omitting “
on permit ”.
Add:
(1) If a cargo reporter in relation to goods that are on a ship or aircraft on a voyage or flight to a place in Australia requests Customs to inform the cargo reporter:
(a) whether a report of the impending arrival of the ship or aircraft has been made and, if so, the estimated time of arrival specified in the report; or
(b) whether a report of the arrival of the ship or aircraft has been made and, if so, the time of arrival;
Customs may comply with the request.
(2) If goods have been entered for home consumption or warehousing, Customs may, at the request of the owner of the goods, inform the owner of the stage reached by Customs in deciding whether or not to give an authority to deal with the goods.
(3) If a movement application has been made in respect of goods, Customs may, at the request of the owner of the goods, inform the owner of the stage reached by Customs in its consideration of the application.
(4) If goods have been entered for export by the making of an export declaration, Customs may, at the request of the owner of the goods, inform the owner of the stage reached by Customs in deciding whether or not to give an authority to deal with the goods.
(5) If a submanifest in respect of goods has been sent to Customs under section 117A, Customs may, at the request of the owner of the goods, inform the owner of the stage reached by Customs in preparing to give a submanifest number in respect of the submanifest.
Insert:
depot licence variation charge means the depot licence variation charge imposed by theCustoms Depot Licensing Charges Act 1997 and payable as set out in section 77LA of this Act.
Omit all the words and paragraphs after “CEO”, substitute “must not grant the licence unless the applicant has, at the proposed depot, facilities that would enable the applicant to communicate with Customs electronically”.
Insert:
(1) The CEO may, on application by the holder of a depot licence, vary the licence by:
(a) omitting the description of the place that is currently described in the licence and substituting a description of another place; or
(b) altering the description of the place that is currently described in the licence.
(2) The application must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such information as the form requires; and
(d) be signed in the manner indicated in the form; and
(e) be accompanied by payment of the depot licence variation charge.
(3) The CEO may, by written notice given to an applicant for the variation of a depot licence, require the applicant to supply further information in relation to the application within the period that is specified in the notice or within such further period as the CEO allows.
(4) The CEO must not grant an application for the substitution of the description of a place not currently described in the licence, or for the alteration to the description of a place currently described in the licence, if, in the CEO’s opinion:
(a) the physical security of the place whose description is to be substituted, or of the place that would have the altered description, as the case may be, would not be adequate having regard to:
(i) the nature of the place; or
(ii) the procedures and methods that would be adopted by the applicant to ensure the security of goods in the place if the variation were made; or
(b) the records that would be kept in relation to the place would not be suitable to enable Customs adequately to audit those records.
(5) The CEO must not grant an application for the substitution of the description of a place not currently described in the licence if, in the CEO’s opinion, the place would be too remote from the nearest place where officers who regularly perform their functions for Customs would be able conveniently to check whether the Customs Acts are being complied with at the place.
(6) The CEO must decide whether or not to grant the application within 60 days after:
(a) if paragraph (b) does not apply—the receipt of the application; or
(b) if the CEO requires further information relating to the application to be supplied by the applicant under subsection (3) and the applicant supplied the information in accordance with that subsection—the receipt of the information.
(7) If the CEO has not made the decision whether or not to grant the application within the period applicable under subsection (6), the CEO is taken to have refused the application.
Omit “administration;”, substitute “administration.”.
Repeal the paragraphs.
Insert:
(2A) The holder of a licence must not cause or permit a substantial change to be made in:
(a) a matter affecting the physical security of the depot; or
(b) the keeping of records in relation to the depot;
unless the holder has given to the CEO 30 days’ notice of the proposed change.
Insert:
(aaaaa) a decision by the CEO under subsection 64AB(14) refusing to grant a further moratorium period;
Insert:
(aara) a decision by the CEO under subsection 77LA(1) not to vary a depot licence;
(aarb) a decision by the CEO under subsection 77LA(3) not to allow a further period;
Repeal the subsection, substitute:
Overview
(1) This section:
(a) prohibits the unauthorised recording and disclosure of certain information held by the Australian Customs Service; and
(b) provides for exceptions in relation to the prohibition; and
(c) makes particular provision in relation to the authorised disclosure of personal information.
Persons to whom section applies
(1AA) This section applies to:
(a) the CEO; and
(b) a person performing duties in the Australian Customs Service as a person employed or engaged by the Commonwealth, a Commonwealth agency, a State or a State agency; and
(c) any of the following persons:
(i) a person engaged to provide goods or services to the Commonwealth through the Australian Customs Service (whether or not under an agreement to which the Commonwealth is a party);
(ii) if the person mentioned in subparagraph (i) is a body corporate—a director, an employee or an agent of the body corporate;
(iii) if the person mentioned in subparagraph (i) is an individual—an employee or agent of the individual; and
(d) a person to whom the CEO has delegated a power or function of the CEO under a law of customs or any other law of the Commonwealth; and
(e) a person authorised by the CEO to exercise a power or function under a law of customs or any other law of the Commonwealth.
Note: The heading to section 16 is omitted and replaced by the heading “
Prohibition of disclosure of certain information ”.
Repeal the definition.
154
Subsection 16(1A) (definition of authorised officer of AQIS ) Repeal the definition.
155
Subsection 16(1A) (definition of authorised person ) Repeal the definition.
Omit “an authorised person” (first occurring), substitute “a person”.
Omit “an authorised person” (second occurring), substitute “a person to whom this section applies”.
158
Subsection 16(1A) (definition of duties , example) Omit “an authorised person”, substitute “a person”.
Repeal the definition.
160
Subsection 16(1A) (definition of protected information ) Omit “an authorised person while the authorised person”, substitute “a person while he or she”.
Repeal the definition, substitute:
State includes the Australian Capital Territory, the Northern Territory and Norfolk Island.
Omit “an authorised person”, substitute “a person to whom this section applies”.
Omit “or (4)”, substitute “, (3G) or (3H)”.
Omit “an authorised person”, substitute “a person”.
Omit “an authorised person”, substitute “a person”.
Omit “an authorised person”, substitute “a person”.
Omit “an authorised person”, substitute “a person”.
Repeal the subsections, substitute:
Body corporate may consent to disclosure
(3G) If the CEO is satisfied that the principal officer of, or a person authorised to act on behalf of, a body corporate has consented to the disclosure to a person of information or a class of information (not including personal information) about the body, the CEO may authorise, in writing, the disclosure of the information to the person.
Government agencies, foreign countries or international organisations may consent to disclosure
(3H) If the CEO is satisfied that a Commonwealth agency, State agency, a foreign country, an instrumentality or agency of a foreign country or an international organisation has consented to the disclosure to a person of information or a class of information (not including personal information) about the agency, country, instrumentality or organisation, the CEO may authorise, in writing, the disclosure of the information to the person.
Disclosure of personal information
(7) If:
(a) apart from this subsection, a person is authorised by this section to carry out an act referred to in paragraph (2)(b) because of the operation of subsection (3A), (3B), (3C) or (3D); and
(b) the act involves the disclosure by the person to someone else of information (including a class of information) that contains personal information;
then, despite the above provisions of this section, the person is not to be taken to be authorised by this section to carry out the act unless:
(c) the person to whom the information relates has consented to the disclosure; or
(d) the following apply:
(i) in the case of any disclosure of information—the disclosure complies with subsection (8);
(ii) in the case of a disclosure of a class of information—the disclosure also complies with subsection (10).
Requirements applicable to disclosure of personal information
(8) This subsection is complied with in relation to the disclosure of information as referred to in subparagraph (7)(d)(i) if:
(a) the CEO is satisfied that the disclosure is necessary for a permissible purpose referred to in a paragraph of subsection (9); and
(b) the purpose is specified as a purpose for which the disclosure is authorised to be made in an authorisation under subsection (3A), (3B), (3C) or (3D) that applies to the disclosure; and
(c) the disclosure is made for that purpose.
Insert:
(ea) the collection and verification of statistics for the purposes of the
Census and Statistics Act 1905 and the performance of the functions of the Australian Bureau of Statistics as set out in section 6 of theAustralian Bureau of Statistics Act 1975 ;
Omit “collection”, substitute “protection”.
Omit “or another country”, substitute “and another country”.
Schedule 4 — Repeal of the Import Processing Charges Act 1997
Repeal the Act.
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