Import Processing Charges Act 1997 (Cth)

Import Processing Charges Act 1997

Act No. 2 of 1997 as amended

This compilation was prepared on 2 August 2000

taking into account amendments up to Act No. 3 of 2000

The text of any of those amendments not in force

on that date is appended in the Notes section

Prepared by the Office of Legislative Drafting,

Attorney‑General’s Department, Canberra

Contents

An Act to impose import processing charges in respect of certain goods imported into Australia

1Short title [see Note 1]

This Act may be cited as the Import Processing Charges Act 1997.

2Commencement [see Note 1]

1. (1)

   Sections 1, 2, 3 and 8 commence on the day on which this Act receives the Royal Assent.

2. (2)

   Subsections 4(1) and (3) and sections 5 and 7 commence on the day on which item 10 of Schedule 1 to the Customs Amendment Act (No. 1) 1997 commences.

3. (3)

   Subsection 4(2) and section 6 commence on the day on which item 18 of Schedule 1 to the Customs Amendment Act (No. 1) 1997 commences.

3Definitions

In this Act:

cargo report means a cargo report under section 64AB of the Customs Act.

Customs Act means the Customs Act 1901.

electronic, in relation to a report, means transmitted to Customs by computer.

import entry means an import entry under section 71A of the Customs Act other than an entry for transhipment.

import processing charge means one or more of the following:

1. (a)

   cargo report processing charge;

2. (b)

   entry processing charge;

3. (c)

   screening charge.

line means:

1. (a)

   in relation to a documentary or electronic report that is, or is a part of, a cargo report—that part of the documentary or electronic report that constitutes a reference to:

2. (i)

   a single air waybill or similar document; or

3. (ii)

   a single bill of lading or similar document;

that provides particulars of a consignment and identifies a person having a beneficial interest in the goods in that consignment; or

1. (b)

   in relation to an import entry—the part of the import entry that constitutes a description of particular goods covered by the entry that fall to a single tariff classification to which a duty rate attaches (whether or not the import entry contains descriptions of other goods covered by the entry and falling to the same tariff classification or to another tariff classification).

low value cargo has the same meaning as in section 63A of the Customs Act.

mail‑order house has the same meaning as in section 63A of the Customs Act.

reportable document has the same meaning as in section 63A of the Customs Act.

special reporter has the same meaning as in section 63A of the Customs Act.

4Imposition of import processing charges

1. (1)

   Cargo report processing charge payable as set out in section 64ABB of the Customs Act is imposed.

2. (2)

   Entry processing charge payable as set out in section 71AA of the Customs Act is imposed.

3. (3)

   Screening charge payable as set out in section 64ABC of the Customs Act is imposed.

5Amount of cargo report processing charge

The amount of cargo report processing charge is:

1. (a)

   for a documentary report that is, or is a part of, a cargo report for a ship—$2.60 for each line of the documentary report or such other amount, not exceeding $3.90 for each such line, as is prescribed; and

2. (b)

   for a documentary report that is, or is a part of, a cargo report for an aircraft—$3.00 for each line of the documentary report or such other amount, not exceeding $4.50 for each such line, as is prescribed.

6Amount of entry processing charge

1. (1)

   The amount of entry processing charge in respect of a particular kind of import entry is an amount worked out in accordance with the formula:

where:

FR means the flat rate applicable under subsection (2) to an entry of that kind.

LR is the line rate applicable under subsection (3) to each chargeable line of the entry concerned.

number of chargeable lines, in relation to the entry concerned, means the number of lines of the entry to which, under subsection (3), the line rate applies.

1. (2)

   For the purposes of subsection (1), the flat rate is:

   1. (a)

      in relation to a type A entry—$29.65 or such other amount, not exceeding $44.00, as is prescribed; and

   2. (b)

      in relation to a type B entry or a type C entry—$22.80 or such other amount, not exceeding $34.00, as is prescribed; and

   3. (c)

      in relation to a type D entry—$51.40 or such other amount, not exceeding $77.00, as is prescribed; and

   4. (d)

      in relation to a type E entry or a type F entry—$44.55 or such other amount, not exceeding $66.00, as is prescribed.

2. (3)

   For the purposes of subsection (1) the line rate is:

   1. (a)

      in relation to a type A entry, a type B entry or a type C entry —$0.20, or such other amount, not exceeding $0.30, as is prescribed, for each line of the entry after the tenth line; and

   2. (b)

      in relation to a type D entry, a type E entry or a type F entry—$1.00 or such other amount, not exceeding $1.50, as is prescribed, for each line of the entry after the first line.

3. (4)

   Regulations made for the purposes of paragraphs (2)(b), (2)(d), (3)(a) or (3)(b) may prescribe different flat rates or different line rates, for different types of entry.

4. (5)

   In this section:

computer import entry means an import entry that is communicated to Customs by computer.

documentary import entry means an import entry that is communicated to Customs by document.

type A entry means a computer import entry relating to goods to which section 68 of the Customs Act applies (other than goods imported through the post) that are imported into Australia by sea.

type B entry means a computer import entry relating to goods to which section 68 of the Customs Act applies (other than goods imported through the post) that are imported into Australia by air.

type C entry means a computer import entry relating to goods to which section 68 of the Customs Act applies that are imported into Australia through the post.

type D entry means a documentary import entry relating to goods to which section 68 of the Customs Act applies (other than goods imported through the post) that are imported into Australia by sea.

type E entry means a documentary import entry relating to goods to which section 68 of the Customs Act applies (other than goods imported through the post) that are imported into Australia by air.

type F entry means a documentary import entry relating to goods to which section 68 of the Customs Act applies that are imported into Australia through the post.

7Amount of screening charge

The amount of screening charge payable in respect of a documentary or electronic report that is, or is a part of, a cargo report is:

1. (a)

   unless paragraph (b), (c) or (d) applies, or the report or that part of the report that relates to goods in respect of which, in accordance with subsection 64ABC(1A) of the Customs Act, there is no liability for screening charge—$2.40 for each line of the documentary or electronic report that relates to a consignment of goods of a kind referred to in paragraph 68(1)(f) of the Customs Act or such other amount for each such line, not exceeding $3.60, as is prescribed; and

2. (b)

   if the report is made by a special reporter at the level of specificity of an ocean bill of lading or of a master or submaster air waybill, in relation to low value cargo consigned from a mail‑order house to which the registration of that special reporter applies—$45 for the report or such other amount, not exceeding $67.50, as is prescribed; and

3. (c)

   if the report is made by a special reporter at the level of specificity of an ocean bill of lading or of a master or submaster air waybill, in relation to low value cargo comprising reportable documents to which the registration of that special reporter applies—$45 for the report or such other amount, not exceeding $67.50, as is prescribed; and

4. (d)

   if the report is made by a special reporter at the level of specificity of an ocean bill of lading or of a master or submaster air waybill, in relation to low value cargo of any other kind to which the registration of that special reporter applies—such amount in respect of each report, not exceeding $67.50, as is prescribed.

8Regulations

The Governor‑General may make regulations for the purposes of sections 5, 6 and 7.

Notes to the Import Processing Charges Act 1997

Note 1

The Import Processing Charges Act 1997 as shown in this compilation comprises Act No. 2, 1997 amended as indicated in the Tables below.

For all relevant information pertaining to application, saving or transitional provisions see Table A.

Table of Acts

Act	Number and year	Date of Assent	Date of commencement	Application, saving or transitional provisions
Import Processing Charges Act 1997	2, 1997	26 Feb 1997	Ss. 4‑7: 1 Apr 1997 (see Gazette 1997, No. GN12) Remainder: Royal Assent
Import Processing Charges Amendment Act 2000	3, 2000	29 Feb 2000	Schedule 1 (item 1): 26 Feb 1997 Schedule 1 (items 2‑7): 1 Aug 2000 (see Gazette 2000, No. S411) Remainder: Royal Assent	Sch. 1 (item 7)

Table of Amendments

ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted
Provision affected	How affected
S. 3...........................................	am. No. 3, 2000
S. 7...........................................	rs. No. 3, 2000

Table A

Application, saving or transitional provisions

Import Processing Charges Amendment Act 2000 (No. 3, 2000)

Schedule 1

7

Saving provision

Despite the repeal of section 7 of the Import Processing Charges Act 1997 as in force immediately before the commencement of items 2 to 6 of this Schedule, the liability of any person to pay charge under that section as so in force in respect of any cargo report made before that commencement continues to exist as if the repeal had not been made.