Customs Amendment (Fees and Charges) Regulation 2015

Administered by Department of Home Affairs

Legislation au F2015L01970 Regulations Not in force Legislative Instrument

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EXPLANATORY STATEMENT

 

SELECT LEGISLATIVE INSTRUMENT No. 239, 2015

 

Issued by the Authority of the Minister for Immigration and Border Protection

 

Customs Act 1901

 

Customs Amendment (Fees and Charges) Regulation 2015

 

The Customs Act 1901 (the Act) concerns customs related functions and is the legislative authority that sets out the customs requirements for the importation, and exportation, of goods to and from Australia.

 

Subsection 270(1) of the Customs Act provides, in part, that the Governor‑General may make regulations, not inconsistent with that Act, prescribing all matters which by this Act are required or permitted to be prescribed, or which are necessary or convenient to be prescribed for giving effect to that Act.

 

The purpose of the Customs Amendment (Fees and Charges) Regulation 2015 (the amending Regulation) is to amend the Customs Regulation 2015 (the Customs Regulation) as a consequence of amendments to the Customs Act by the Customs Amendment (Fees and Charges) Act 2015, and amendments to the Customs Depot Licensing Charges Act 1997 by the Customs Depot Licensing Charges Amendment Act 2015 the (the Amendment Acts).

 

The Amendment Acts give effect to recommendations made by the Joint Review of Border Fees, Charges and Taxes.  The Joint Review identified and recommended to Government how charging arrangements could be improved to better support future border operations and industry outcomes.  In particular, the Amendment Acts consolidate the imposition of charges payable in relation to warehouse licences and customs broker licences into the Customs Depot Licensing Charge Act 1997.

 

However, the provisions relating to how and when the licence charges are to be paid, or refunded, will remain in the Customs Act.

 

New section 85A of the Customs Act provides that the warehouse licence charge in respect of the grant or renewal of a warehouse licence must be paid in accordance with the regulations.  The amending Regulation inserts a new section 35 of the Customs Regulation which sets out these circumstances for the purposes of section 85A in respect of the grant of a warehouse licence.  The amending Regulation inserts a new section 36 of the Customs Regulation which sets out these circumstances for the purposes of section 85A in respect of the renewal of a warehouse licence.

 

New section 87A of the Customs Act authorises the refund of the warehouse licence charge where a warehouse licence is cancelled during its term, and provides for the amount of the refund to be worked out in accordance with the regulations.  The amending Regulation inserts a new section 37 of the Customs Regulation which sets out how the amount of the refund is calculated for the purposes of section 87A.

 

The amending Regulation also repeals sections 115 and 116 of the Customs Regulation.  These sections prescribed the amounts of fees associated with the granting and renewal of a customs broker licence.  As these fees are to be imposed as charges under the Customs Depot Licensing Charge Act 1997, these sections are now redundant.

 

There was significant industry engagement and consultation during the Fees Review throughout 2014-15.  It included:

a)      The publication of an Industry Consultation Paper.

b)     The publication of Position Papers which addressed key issues raised in submissions.

c)      Workshop sessions with industry to discuss the Position Papers.

d)     Publication of the outcomes from the 2015-16 Budget in the form of external fact sheets, advising the public of the scope of the changes agreed to by Government.

e)      Once the comprehensive review of the licensing cost base was completed, the outcomes were shared with industry through information sessions, and industry was invited to provide feedback.

 

An interdepartmental committee was also established to undertake consultation across the Commonwealth and included all central agencies and impacted agencies.

 

The Amendment Regulation commences at the same time as Schedule 1 to the Customs Amendment (Fees and Charges) Act 2015 (the Fees and Charges Amendment Act).  The Fees and Charges Amendment Act is expressed to commence on 1 January 2016.

 

OPC61609 - A

 

 


Statement of Compatibility with Human Rights

 

(Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011)

 

Customs Amendment (Fees and Charges) Regulation 2015

 

This legislative instrument is compatible with the human rights and freedoms recognised or declared in the international instruments listed in the definition of human rights in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.

 

Overview of the Regulation

 

The purpose of the Customs Amendment (Fees and Charges) Regulation 2015 (the amending Regulation) is to amend the Customs Regulation 2015 (the Customs Regulation) as a consequence of amendments to the Customs Act by the Customs Amendment (Fees and Charges) Act 2015, and amendments to the Customs Depot Licensing Charges Act 1997 by the Customs Depot Licensing Charges Amendment Act 2015 the (the Amendment Acts).

 

The Amendment Acts give effect to recommendations made by the Joint Review of Border Fees, Charges and Taxes.    In particular, the Amendment Acts consolidate the imposition of charges payable in relation to warehouse licences and customs broker licences into the Customs Depot Licensing Charge Act 1997.

 

The amending Regulation inserts a new section 35 of the Customs Regulation which sets out these circumstances in which a charge for the grant of a warehouse licence for the purposes of section is payable.  The amending Regulation inserts a new section 36 of the Customs Regulation which sets out these circumstances in which the charge for the renewal of a warehouse licence is paid.  The amending Regulation inserts a new section 37 of the Customs Regulation which sets out how the amount of the refund of the warehouse licence charge where a warehouse licence is cancelled during its term is calculated.  The amending Regulation also repeals redundant sections of the Customs Regulations in relation to customs broker licences.

 

Human Rights implications

 

This legislative instrument does not engage, impact on or limit in any way, the human rights and freedoms recognised or declared in the international instruments listed in the definition of human rights at section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.

 

Conclusion

 

This legislative instrument does not raise any human rights issues.

 

 

 

Minister for Immigration and Border Protection

 

Overview

The Customs Amendment (Fees and Charges) Regulation 2015 was enacted to amend the Customs Regulation 2015, in response to changes introduced by the Customs Amendment (Fees and Charges) Act 2015 and the Customs Depot Licensing Charges Amendment Act 2015. These Amendment Acts were implemented to incorporate recommendations from the Joint Review of Border Fees, Charges, and Taxes, which aimed to improve charging arrangements to better support border operations and industry outcomes. Specifically, the legislation consolidates the imposition of charges for warehouse and customs broker licences into the Customs Depot Licensing Charge Act 1997. This regulatory amendment introduces new sections into the Customs Regulation to detail the payment and refund of warehouse licence charges and repeals outdated sections related to customs broker licences. The regulation is designed to ensure a smooth transition in the administration of these charges. The Customs Amendment (Fees and Charges) Regulation 2015 was issued by the Minister for Immigration and Border Protection and is compatible with human rights as recognised in relevant international instruments. The regulation reflects an extensive process of industry consultation, including workshops and information sessions, to gather feedback and ensure the changes align with industry needs and expectations. The regulation is intended to take effect concurrently with the commencement of the Customs Amendment (Fees and Charges) Act 2015 on 1 January 2016.

Scope and Application

The Customs Amendment (Fees and Charges) Regulation 2015 amends the Customs Regulation 2015 to reflect changes introduced by the Customs Amendment (Fees and Charges) Act 2015 and the Customs Depot Licensing Charges Amendment Act 2015. These Amendment Acts are designed to implement recommendations from the Joint Review of Border Fees, Charges, and Taxes, which aimed to streamline and improve the charging arrangements for warehouse and customs broker licences. The Customs Act 1901 governs the customs-related functions in Australia, including the importation and exportation of goods, and the Act allows the Governor-General to make regulations necessary to enforce its provisions. The Customs Amendment (Fees and Charges) Regulation 2015 applies to entities involved in the import and export of goods, particularly those who require warehouse licences and customs broker licences. The Regulation sets out the new circumstances for the payment of warehouse licence charges, including both the grant and renewal of these licences, and establishes the method for calculating refunds when a warehouse licence is cancelled before its term ends. Additionally, it repeals sections of the Customs Regulation that previously dealt with customs broker licence fees, as these fees are now imposed as charges under the Customs Depot Licensing Charges Act 1997. The Regulation operates nationally, impacting all entities subject to the Customs Act across Australia. There are no specific exclusions or thresholds mentioned in the text, but the detailed provisions of the Regulation will determine the exact scope of its application.

Key Provisions

The Customs Amendment (Fees and Charges) Regulation 2015 (the amending Regulation) is an instrument that modifies the Customs Regulation 2015 (the Customs Regulation) in response to changes made by the Customs Amendment (Fees and Charges) Act 2015 and the Customs Depot Licensing Charges Amendment Act 2015 (the Amendment Acts). Section 270(1) of the Customs Act 1901 allows the Governor-General to make regulations that are necessary or convenient for giving effect to the Act. These Amendment Acts implement recommendations from the Joint Review of Border Fees, Charges and Taxes, aiming to streamline and improve border operations and industry outcomes. Under the amending Regulation, new sections have been inserted into the Customs Regulation to address specific provisions in the Customs Act concerning warehouse licences. For instance, section 35 of the Customs Regulation outlines the circumstances under which a charge for the grant of a warehouse licence is payable, while section 36 details the conditions for paying the charge for the renewal of a warehouse licence. Additionally, section 37 of the Customs Regulation specifies how the amount of the refund for a warehouse licence charge is calculated if the licence is cancelled during its term. These changes reflect the new requirements established by section 85A and section 87A of the Customs Act. The amending Regulation also includes the repeal of sections 115 and 116 of the Customs Regulation. These sections previously prescribed the fees associated with the granting and renewal of a customs broker licence. As these fees are now to be imposed as charges under the Customs Depot Licensing Charges Act 1997, they have become redundant and are thus repealed by the amending Regulation. The process of creating these regulations involved extensive industry engagement and consultation, including the publication of consultation papers, position papers, and workshops. An interdepartmental committee was established to ensure comprehensive consultation across the Commonwealth, involving all relevant agencies. The amending Regulation commences on 1 January 2016, the same date as the commencement of Schedule 1 to the Customs Amendment (Fees and Charges) Act 2015. Regarding compliance and enforcement, the amending Regulation does not specify particular offences or penalties for breaches within the Regulation itself. However, non-compliance with the Customs Act or the Customs Depot Licensing Charges Act 1997 could result in penalties as prescribed by those Acts. These penalties may include fines and other civil or criminal consequences as determined by the respective Acts. The specifics of these penalties would be governed by the overarching Customs Act and the Customs Depot Licensing Charges Act 1997.

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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.