Customs Amendment (Temporary Importation) Act 1999

Administered by Attorney-General's Department

Legislation au C2004A00501 Not in force Act

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Customs Amendment (Temporary Importation) Act 1999

 

No. 109, 1999

 

 

 

 

Customs Amendment (Temporary Importation) Act 1999

 

No. 109, 1999

 

 

 

 

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

 

 

Contents

1 Short title...................................

2 Commencement...............................

3 Schedule(s)..................................

Schedule 1—Customs Act 1901

Part 1—Goods for the Sydney 2000 Olympics

Part 2—Information about goods to be imported temporarily without duty

 

Customs Amendment (Temporary Importation) Act 1999

No. 109, 1999

 

 

 

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

The Parliament of Australia enacts:

1  Short title

  This Act may be cited as the Customs Amendment (Temporary  Importation) Act 1999.

2  Commencement

  This Act commences on the day on which it receives the Royal Assent.

3  Schedule(s)

  Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.


Schedule 1—Customs Act 1901

Part 1—Goods for the Sydney 2000 Olympics

1  After subsection 162A(5)

Insert:

 (5A) Despite subsection (5), duty is not payable on goods brought into Australia for a purpose described in regulation 125A of the Customs Regulations 1926 and delivered under this section unless:

 (a) the goods are dealt with in contravention of the regulations (whether made before or after the commencement of this subsection); or

 (b) the goods are not exported before the end of:

 (i) 31 December 2000; or

 (ii) if the CEO specifies a later day on the application of the person who imported the goods and the person who gave the security or undertaking with respect to the goods—that later day.

2  Application

Subsection 162A(5A) of the Customs Act 1901 applies to goods whether they were delivered under section 162A of that Act, or brought into Australia, before, on or after the commencement of that subsection.

3  Subsection 162B(3)

After “(5)”, insert “, (5A)”.


Part 2—Information about goods to be imported temporarily without duty

4  Subsection 162A(2)

Omit “the last preceding subsection”, substitute “subsection (1)”.

5  After subsection 162A(2)

Insert:

 (2A) However, the Collector may grant permission to take delivery of goods that:

 (a) are covered by a security or undertaking described in subsection (2); and

 (b) are not accompanied by, and described in, temporary admission papers issued in accordance with an agreement between Australia and one or more other countries that provides for the temporary importation of goods without payment of duty;

only if the person importing the goods applies to the Collector for the permission in accordance with section 162AA.

6  After subsection 162A(6)

Insert:

 (6A) However, the Collector may give permission to take aboard a ship or aircraft for export goods that were delivered under this section as a result of an application described in subsection (2A) only if the person proposing to export the goods applies to the Collector for the permission in accordance with section 162AA.

7  After section 162A

Insert:

162AA  Applications to deal with goods imported temporarily without duty

 (1) This section describes how to make an application that is:

 (a) required by subsection 162A(2A) for a permission under subsection 162A(2) to take delivery of goods; or

 (b) required by subsection 162A(6A) for a permission under subsection 162A(6) to take goods aboard a ship or aircraft for export.

 (2) An application may be communicated to Customs by document or computer.

 (3) An application communicated by document must:

 (a) be in an approved form; and

 (b) include the information required by the approved form; and

 (c) be signed in the way indicated by the approved form.

 (4) An application communicated by computer must:

 (a) be communicated by computer in the manner indicated in an approved statement relating to the application; and

 (b) include the information indicated in the approved statement; and

 (c) identify the applicant in the way indicated in the approved statement.

8  Subsection 162B(1)

Omit “the last preceding section”, substitute “section 162A”.

9  At the end of section 162B

Add:

 (4) In this section:

Convention means the European Convention on Customs Treatment of Pallets used in International Transport signed in Geneva on 9 December 1960, as affected by any amendment that has come into force for Australia.

Note: The text of the Convention is set out in Australian Treaty Series 1969 No. 26.

Note: This item reinstates a definition that was mistakenly repealed.

10  After subsection 234(2B)

Insert:

 (2BA) An application communicated by computer under section 162AA to Customs is taken for the purposes of paragraph (1)(d) to be a statement to the CEO.

11  Subsection 234(2C)

Omit “or (2B)”, substitute “, (2B) or (2BA)”.

 

   

I hereby certify that this bill originated in the Senate and has been finally passed by the Senate and the House of Representatives.

 

 

 

Clerk of the Senate

 

In the name of Her Majesty, I assent to this Act.

 

 

 

Governor-General

10 September 1999

 

(68/99)


 

Overview

The Customs Amendment (Temporary Importation) Act 1999, No. 109, was enacted to address the need for streamlined customs processes for goods imported temporarily in relation to the Sydney 2000 Olympics. The Act amends the Customs Act 1901, facilitating the temporary importation of goods without the immediate payment of duty, provided certain conditions are met. This was achieved by inserting new subsections and modifying existing ones to allow for the temporary importation of goods for specific events, while ensuring compliance with customs regulations. The objective of the Act is to support the smooth operation of the Sydney 2000 Olympics by easing the administrative burden on importers of goods related to the event. The Act was passed by the Parliament of Australia and received Royal Assent on 10 September 1999.

Scope and Application

The Customs Amendment (Temporary Importation) Act 1999 is an Act of the Parliament of Australia that amends the Customs Act 1901 to facilitate the temporary importation of goods without duty for specific purposes, particularly in relation to the Sydney 2000 Olympics. This Act applies to goods imported into Australia for temporary purposes, and it sets out provisions for the exemption from duty and the conditions under which such goods must be exported. The application of this Act is national, as it amends a Commonwealth statute, thereby affecting all states and territories within Australia. The Act introduces specific provisions to exempt certain goods from duty if they are imported for temporary use in relation to the Sydney 2000 Olympics and are exported within a specified timeframe. It also provides mechanisms for the Collector to grant permissions for the delivery and export of these goods under certain conditions, subject to applications being made in the approved form and manner. The Act's provisions extend to any goods imported under the specified sections before, on, or after the commencement of the Act, and it incorporates amendments to the Customs Regulations 1926 through subordinate instruments.

Key Provisions

The Customs Amendment (Temporary Importation) Act 1999 (C2004A00501) amends the Customs Act 1901 by introducing specific provisions for the temporary importation of goods, particularly in relation to the Sydney 2000 Olympics. Under section 1, the Act allows for the temporary importation of goods without duty for certain purposes (section 1(5A)). This amendment applies to goods delivered under the Customs Act or brought into Australia before, on, or after the commencement of the Act (section 2). The Act also modifies the Customs Act to ensure that these provisions apply retrospectively to goods already delivered under section 162A of the Customs Act (section 3). The Act imposes several obligations on parties involved in the temporary importation of goods. Importers must ensure that goods are exported before the specified deadline, which is 31 December 2000, unless a later date is specified by the Chief Executive Officer (CEO) of the Department of Customs (section 1(5A)). Additionally, the Collector of Customs may grant permission to take delivery of goods that do not have accompanying temporary admission papers if the importer applies for and receives such permission (section 5(2A)). The Collector may also permit the goods to be taken aboard a ship or aircraft for export if the exporter applies for and receives permission (section 6(6A)). Applications for these permissions must be made in an approved form and communicated to Customs either by document or computer, as specified in section 162AA. Breach of the provisions in this Act can result in several consequences. If goods are not exported by the deadline, duty becomes payable, which could include fines or other penalties as prescribed by the Customs Act 1901. Failure to comply with the requirements for applications to the Collector for permission to take delivery or export goods could also result in penalties. Additionally, any application communicated to Customs that is not in the approved form or does not include the required information may be considered invalid, leading to potential enforcement actions against the importer or exporter.

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Customs Law
Instrument
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Commencement Provisions
Definitions & Interpretation
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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.