Customs Amendment (Fees and Charges) Act 2015

Administered by Department of Home Affairs

Legislation au C2015A00141 In force Act

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Customs Amendment (Fees and Charges) Act 2015

 

No. 141, 2015

 

 

 

 

 

An Act to amend the Customs Act 1901, and for related purposes

 

 

Contents

1 Short title

2 Commencement

3 Schedules

Schedule 1—Amendments

Customs Act 1901

 

 

 

Customs Amendment (Fees and Charges) Act 2015

No. 141, 2015

 

 

 

An Act to amend the Customs Act 1901, and for related purposes

[Assented to 12 November 2015]

The Parliament of Australia enacts:

1  Short title

  This Act may be cited as the Customs Amendment (Fees and Charges) Act 2015.

2  Commencement

 (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Commencement information

Column 1

Column 2

Column 3

Provisions

Commencement

Date/Details

1.  Sections 1 to 3 and anything in this Act not elsewhere covered by this table

The day this Act receives the Royal Assent.

12 November 2015

2.  Schedule 1

At the same time as Schedule 1 to the Customs Depot Licensing Charges Amendment Act 2015 commences.

1 January 2016

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

 (2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

3  Schedules

  Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—Amendments

 

Customs Act 1901

1  Paragraph 71BA(2)(a)

Omit “$23.20”, substitute “$23.00”.

2  Paragraph 71BA(2)(a)

Omit “$34.80”, substitute “$34.00”.

3  Paragraph 71BA(2)(b)

Omit “$60.00”, substitute “$63.00”.

4  Paragraph 71BA(2)(b)

Omit “$90.00”, substitute “$94.00”.

5  Subsection 77F(1) (definition of depot licence application charge)

Omit “Depot”.

6  Subsection 77F(1) (definition of depot licence charge)

Omit “Depot”.

7  Subsection 77F(1) (definition of depot licence variation charge)

Omit “Depot”.

8  Subsection 77W(1A) (definition of annual rate)

Omit “Depot”.

9  Subsection 78(1)

Insert:

warehouse licence application charge means the warehouse licence application charge imposed by the Customs Licensing Charges Act 1997 and payable as set out in section 80.

warehouse licence charge means the warehouse licence charge imposed by the Customs Licensing Charges Act 1997 and payable as set out in section 85.

warehouse licence variation charge means the warehouse licence variation charge imposed by the Customs Licensing Charges Act 1997 and payable as set out in section 81B of this Act.

10  At the end of section 80

Add:

 ; and (g) be accompanied by the warehouse licence application charge.

11  At the end of subsection 81B(2)

Add:

 ; and (e) be accompanied by the warehouse licence variation charge.

12  Section 85

Repeal the section, substitute:

85  Licence charges

Grant of licence

 (1) A warehouse licence charge is payable in respect of the grant of a warehouse licence by the person or partnership seeking the grant.

 (2) A person or partnership liable to pay a warehouse licence charge in respect of the grant of a warehouse licence must pay the charge in accordance with section 85A.

Renewal of licence

 (3) A warehouse licence charge is payable in respect of the renewal of a warehouse licence by the holder of the licence.

 (4) The holder of a warehouse licence liable to pay a warehouse licence charge in respect of the renewal of the warehouse licence must pay the charge in accordance with section 85A.

85A  Payment of warehouse licence charge

 (1) A warehouse licence charge in respect of the grant, or the renewal, of a warehouse licence must be paid in accordance with the regulations.

 (2) Without limiting subsection (1), the regulations may make provision for and in relation to the following:

 (a) the payment of the charge in instalments;

 (b) the day or days before the end of which the charge, or instalments of the charge, must be paid.

13  Paragraph 86(1)(h)

Repeal the paragraph, substitute:

 (h) an amount of a warehouse licence charge payable in respect of the licence remains unpaid more than 28 days after the day the amount was due to be paid.

14  After section 87

Insert:

87A  Refund of warehouse licence charge

  If:

 (a) a warehouse licence is cancelled before the end of a financial year; and

 (b) the person or partnership (the former holder) who held the licence before its cancellation has paid some or all of the warehouse licence charge for that financial year;

the former holder is entitled to a refund of an amount worked out in accordance with the regulations.

15  Section 180

Insert:

customs broker licence application charge means the customs broker licence application charge imposed by the Customs Licensing Charges Act 1997 and payable as set out in section 183CA.

customs broker licence charge means the customs broker licence charge imposed by the Customs Licensing Charges Act 1997 and payable as set out in section 183CJA.

16  At the end of subsection 183CA(1)

Add:

 ; and (g) be accompanied by the customs broker licence application charge.

17  After section 183CJ

Insert:

183CJA  Licence charges

Grant of licence

 (1) A customs broker licence charge is payable in respect of the grant of a broker’s licence by the person seeking the grant.

 (2) A person liable to pay a customs broker licence charge in respect of the grant of a broker’s licence must pay the charge before the end of the day the licence comes into force.

Renewal of licence

 (3) A customs broker licence charge is payable in respect of the renewal of a broker’s licence by the holder of the licence.

 (4) The holder of a broker’s licence liable to pay a customs broker licence charge in respect of the renewal of the broker’s licence must pay the charge before the end of the day the renewal of the licence comes into force.

18  Section 183CL

Repeal the section.

19  Paragraph 183CQ(1)(f)

Repeal the paragraph, substitute:

 (f) a customs broker licence charge payable in respect of the licence remains unpaid more than 28 days after the day the charge was due to be paid; or

20  After subsection 270(1)

Insert:

 (1A) The regulations may make provision for and in relation to the following:

 (a) the charging and recovery of fees in respect of any matter under this Act or the regulations;

 (b) the way, including the currency, in which fees are to be paid;

 (c) the persons who may be paid fees on behalf of the Commonwealth;

 (d) the remission, refund or waiver of fees of a kind referred to in paragraph (a) or the exempting of persons from the payment of such fees.

21  Application provision—warehoused goods declaration fee

The amendments of section 71BA of the Customs Act 1901 made by this Schedule apply in relation to an import declaration made on or after the commencement of this item.

22  Application and saving provisions—warehouse licences

(1) The amendment of section 80 of the Customs Act 1901 made by this Schedule applies in relation to an application for a warehouse licence made on or after the commencement of this item.

(2) The amendment of section 81B of the Customs Act 1901 made by this Schedule applies in relation to an application for a variation of a warehouse licence made on or after the commencement of this item.

(3) Subsections 85(1) and (2) of the Customs Act 1901, as amended by this Act, apply in relation to a warehouse licence granted on or after the commencement of this item.

(4) Subsections 85(3) and (4) of the Customs Act 1901, as amended by this Act, apply in relation to the renewal of a warehouse licence, where the renewal decision under subsection 84(1) of that Act was made on or after the commencement of this item (whether the licence was granted before, on or after that commencement).

(5) Section 85 of the Customs Act 1901, as in force immediately before the commencement of this item, and regulations for the purposes of that section, as so in force, continue to apply on and after that commencement in relation to:

 (a) a fee (an old fee) for the grant of a warehouse licence, where the grant was before that commencement; or

 (b) a fee (an old fee) for the renewal of a warehouse licence, where the renewal decision under subsection 84(1) of that Act was made before that commencement.

(6) The amendment of subsection 86(1) of the Customs Act 1901 made by this Schedule applies in relation to a warehouse licence granted before, on or after the commencement of this item.

(7) Paragraph 86(1)(h) of the Customs Act 1901, as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to an old fee.

(8) Section 87A of the Customs Act 1901, as inserted by this Act, applies in relation to cancellations made on or after the commencement of this item, where a warehouse licence charge had been paid on or after that commencement.

23  Application and saving provisions—customs broker licences

(1) The amendment of section 183CA of the Customs Act 1901 made by this Schedule applies in relation to an application for a broker’s licence made on or after the commencement of this item.

(2) Subsections 183CJA(1) and (2) of the Customs Act 1901, as amended by this Act, apply in relation to a broker’s licence granted on or after the commencement of this item.

(3) Subsections 183CJA(3) and (4) of the Customs Act 1901, as amended by this Act, apply in relation to the renewal of a broker’s licence, where the renewal decision under subsection 183CJ(1) of that Act was made on or after the commencement of this item (whether the licence was granted before, on or after that commencement).

(4) Section 183CL of the Customs Act 1901, as in force immediately before the commencement of this item, and regulations for the purposes of that section, as so in force, continue to apply on and after that commencement in relation to:

 (a) a fee (an old fee) for the grant of a broker’s licence, where the grant was before that commencement; or

 (b) a fee (an old fee) for the renewal of a broker’s licence, where the renewal decision under subsection 183CJ(1) of that Act was made before that commencement.

(5) The amendment of subsection 183CQ(1) of the Customs Act 1901 made by this Schedule applies in relation to a broker’s licence granted before, on or after the commencement of this item.

(6) Paragraph 183CQ(1)(f) of the Customs Act 1901, as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to an old fee.

 

 

 

 

[Minister’s second reading speech made in—

House of Representatives on 16 September 2015

Senate on 14 October 2015]

 

(152/15)

 

Overview

The Customs Amendment (Fees and Charges) Act 2015 was enacted by the Parliament of Australia to amend the Customs Act 1901, primarily to revise the fees and charges associated with customs activities, particularly for warehouse and broker’s licences. The Act came into effect on 12 November 2015, with certain provisions commencing on 1 January 2016. The underlying policy objective of this Act is to update and adjust the financial obligations for various licensing activities under the Customs Act to better align with current economic conditions and administrative practices. The Act seeks to clarify and modify the fee structures, ensuring they are both fair and reflective of the current operational costs. This legislation addresses the need to modernise the fee system for customs-related activities, ensuring it remains effective and efficient in supporting the regulatory framework governing the importation and exportation of goods in Australia. By updating the fees, the Act aims to provide clarity and predictability for those involved in customs processes, thereby facilitating smoother transactions and compliance.

Scope and Application

The Customs Amendment (Fees and Charges) Act 2015 amends the Customs Act 1901 to revise certain fees and charges associated with the administration of customs in Australia. The Act applies to all persons and entities involved in the importation, exportation, and warehousing of goods within Australia. This includes individuals and businesses that require a warehouse licence or a customs broker’s licence. The amendments pertain to the fees for import declarations, warehouse licences, and customs broker licences. Notably, the Act adjusts the specified fees, introduces new definitions, and modifies the payment and refund processes for these licences. The geographic and jurisdictional reach of this Act is national, as it applies throughout Australia. The Act does not specify exclusions or exemptions; however, it does provide for the continuation of existing fees for applications and renewals made before the commencement of the new fees. The application of the new fees commences on 1 January 2016, with certain provisions retroactively applying to fees for applications and renewals made after the commencement date. The Act extends its application through subordinate regulations which can further detail the charging, recovery, and payment processes of the amended fees.

Key Provisions

The Customs Amendment (Fees and Charges) Act 2015 (C2015A00141) primarily amends the Customs Act 1901 to adjust fees associated with certain charges. Key sections include those that modify the fees for warehoused goods declarations and those for warehouse and customs broker licenses. Specifically, Section 1 of the Schedule alters the fees in Paragraph 71BA(2)(a) and (b), reducing some charges while increasing others (Schedule 1, items 1 to 4). Additionally, it removes the term "Depot" from several definitions, such as those in Subsection 77F(1), effectively updating the terminology to align with current practices (Schedule 1, items 5 to 7). The Act imposes specific obligations on parties involved in the import and export processes, particularly those seeking or renewing warehouse and customs broker licenses. These obligations include the payment of charges as defined and the adherence to the new fee structures outlined in the amended sections. For instance, warehouse and customs broker license applicants and holders must now pay charges according to the new rates and timelines specified in the amended sections (Schedule 1, items 8 to 20). These changes ensure that all fees are paid in a timely manner and in the prescribed currency. Failure to comply with the new fee structures and payment requirements can lead to civil and administrative penalties. For example, if a warehouse or customs broker licence charge remains unpaid for more than 28 days after the due date, it may lead to the cancellation of the respective licence (Schedule 1, items 13 and 19). Moreover, the Act provides for the refund of charges if a licence is cancelled before the end of the financial year, subject to regulatory provisions (Schedule 1, item 14). While specific maximum penalties are not stated in the Act, the potential for licence cancellation and other administrative consequences underscores the importance of compliance with the new fee requirements.

Legal classification tags

Area of Law
Customs Law
Instrument
Act
Concepts
Commencement Provisions
Fees and Charges
Regulatory Standards

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.