CUSTOMS.
No. 42 of 1960.
An Act to amend the Customs Act 1901–1959.
[Assented to 5th September, 1960.]
BE it enacted by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—
Short title and citation.
1.—(1.) This Act may be cited as the Customs Act 1960.
(2.) The Customs Act 1901–1959 is in this Act referred to as the Principal Act.
(3.) The Principal Act, as amended by this Act, may be cited as the Customs Act 1901–1960.
Commencement.
2. This Act shall come into operation on the day on which it receives the Royal Assent.
Time for commencing action.
3. Section two hundred and twenty-six of the Principal Act is amended by adding at the end thereof the following sub-section:—
“(2.) No proceeding, whether against an officer or otherwise, for anything done for the protection of the revenue in relation to a Customs Tariff or Customs Tariff alteration that is intended to be proposed in accordance with a notice under section two hundred and seventy-three ea of this Act shall, except as provided in the next succeeding section, be commenced before—
(a) the seventh sitting day of the House of Representatives after the date of publication of the notice, or the
day on which the period of six months from the date of publication of the notice expires, whichever is the earlier day; or
(b) where, on or before the earlier of the days referred to in the last preceding paragraph, a Customs Tariff or Customs Tariff alteration that would validate the thing so done is proposed in the Parliament—the close of the session in which the Customs Tariff or Customs Tariff alteration is so proposed, or the expiration of six months after the Customs Tariff or Customs Tariff alteration is so proposed, whichever first happens.”.
4. After section two hundred and seventy-three e of the Principal Act the following section is inserted:—
Notification of proposals when House of Representatives not sitting.
“273ea.—(1.) The Minister may, at any time when the Parliament is prorogued or the House of Representatives has expired by effluxion of time, has been dissolved or is adjourned otherwise than for a period not exceeding seven days, publish in the Gazette a notice that he intends, within seven sitting days of the House of Representatives after the date of the publication of the notice, to propose in the Parliament a Customs Tariff or Customs Tariff alteration in accordance with particulars specified in the notice and operating as from such time after the publication of the notice as is specified in the notice.
“(2.) Where notice of intention to propose a Customs Tariff or a Customs Tariff alteration has been published in accordance with this section, the Customs Tariff or Customs Tariff alteration shall, for the purposes of this Act (other than section two hundred and twenty-six) and any other Act, be deemed to be a Customs Tariff or a Customs Tariff alteration, as the case may be, proposed in the Parliament.”.
Overview
The Customs Act 1960 was enacted to amend the Customs Act 1901–1959, providing a framework for the administration and regulation of customs duties and tariffs in Australia. This Act was assented to on 5th September 1960 by the Queen's Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia. The Act aims to address the need for procedural clarity and legal protection for customs officers in the enforcement of customs tariffs. By introducing provisions that define the timing for initiating proceedings against customs officers and detailing the notification process when the House of Representatives is not in session, the Act seeks to ensure a structured and legally sound approach to customs administration. The policy objective is to provide a mechanism for proposing customs tariffs or tariff alterations in a timely and orderly manner, thereby facilitating effective customs management and revenue protection.
Scope and Application
The Customs Act 1960 applies to the Commonwealth of Australia and is intended to amend the Customs Act 1901–1959, which is referred to as the Principal Act. This Act pertains to the procedures for proposing and implementing changes to the Customs Tariff and the timeframes for initiating legal proceedings related to customs revenue protection. It applies to officers and entities involved in customs operations and those affected by customs regulations, including importers, exporters, and other stakeholders. The Act extends to the entire nation, enforcing uniformity in customs laws across all states and territories. The Act specifies that no legal action for revenue protection actions can be initiated before certain time periods have elapsed after the notice of tariff proposals is published, unless certain conditions are met within the Parliament. Additionally, the Act allows for the publication of notices regarding intended tariff changes when the House of Representatives is not in session, ensuring continuity in legislative processes. The Act's provisions are subject to amendment and further regulation through subordinate instruments, which can define specific details or expand on the application of the Act.
Key Provisions
The Customs Act 1960 introduces several key provisions that modify the existing Customs Act 1901–1959. Section 1(1) establishes the Act as the Customs Act 1960, while Section 1(2) and (3) clarify that the previous Customs Act is referred to as the Principal Act and, with amendments by this Act, as the Customs Act 1901–1960. Section 2 states that the Act comes into operation on the day it receives Royal Assent. Section 3 adds a sub-section to Section 226 of the Principal Act, stipulating a timeline for commencing legal proceedings related to Customs Tariff or Customs Tariff alterations. Specifically, no legal action can be initiated before either the seventh sitting day of the House of Representatives after the notice publication or the expiration of six months from the notice publication, whichever is earlier. Additionally, if a Customs Tariff or alteration is proposed during this period, proceedings cannot be initiated until the session closes or six months have passed since the proposal, whichever occurs first.
The Act imposes obligations on the Minister concerning the timing and manner of proposing Customs Tariff or alterations. Under Section 4, when the House of Representatives is not sitting due to prorogation, dissolution, or an adjournment longer than seven days, the Minister can publish a notice in the Gazette of their intention to propose a Customs Tariff or alteration within seven sitting days after the notice publication. This notice must include specific details of the proposed changes and the effective date. Once such a notice is published, the Customs Tariff or alteration is deemed proposed in Parliament for all purposes under the Act, except for Section 226, and any other applicable laws.
Failure to comply with the timelines and procedures outlined in the Act may lead to legal consequences. While specific penalties are not detailed in the provided sections, breaches of the Act's provisions could potentially result in civil or criminal liabilities, depending on the nature and severity of the non-compliance. Given that the Act modifies existing legal frameworks, any penalties would likely align with those stipulated in the Principal Act or other related legislation, but these are not explicitly stated in the provided excerpt.