Customs and Excise Amendment Act 1982
No. 81 of 1982
TABLE OF PROVISIONS
PART I—PRELIMINARY
Section
1. Short title
2. Commencement
PART II—AMENDMENTS OF THE CUSTOMS ACT 1901
3. Principal Act
4. Penalties at foot of sections or sub-sections
5. Appointment of sufferance wharves, &c.
6. Repeal of sections 36, 37 and 38 and insertion of new sections—
36. Entry of goods
37. Advance entries
38. Withdrawal of entries
38a. Entry subsequent to entry for home consumption
38b. Information and documents relating to entries, &c.
7. Permission to remove goods subject to Customs control without entry
8. Repeal of sections 40a and 40b
9. Repeal of section 64 and insertion of new sections—
64. Reports in relation to ships, aircraft and cargo
64a. Information in respect of cargo
10. Insertion of new section—
65a. Information in respect of cargo
11. Repeal of sections 68 to 70 (inclusive) and insertion of new sections—
68. Imported goods to be entered
69. Sight entries
70. Approval of delivery of prescribed goods for transhipment without entry
12. Insertion of new section—
71aa. Permission for transhipment without entry
TABLE OF PROVISIONS—continued
Section
13. Permission to deliver goods of approved kind for home consumption without entry
14. Repeal of sections 74 and 76 and insertion of new section—
74. Unloading goods
15. Interpretation
16. Requirements for grant of warehouse licence
17. Conditions of warehouse licences
18. Duration of warehouse licence
19. Suspension of warehouse licence
20. Cancellation of warehouse licences
21. Obligations of holders of warehouse licences
22. Insertion of new section—
96a. Duty free shops
23. Goods for public exhibition
24. Entry of warehoused goods
25. Insertion of new Part—
PART Va—DEPOTS FOR BREAKING BULK AND HOLDING AND EXAMINING GOODS
103. Interpretation
104. Depot Licences
105. Applications for depot licences
106. Requirements for grant of depot licence
107. Conditions of depot licences
108. Duration of depot licence
109. of depot licence
110. Fees for depot licences
111. Suspension of depot licences
111a. Cancellation of depot licences
111b. Service of notices
111c. Death of licence holder
111d. Obligations of holders of depot licences
111e. Access to depot
26. Entry of goods for export
27. Repeal of section 117 and insertion of new section—
117. Security
28. Payment of duty on ship’s and aircraft’s stores
29. Definitions
30. Rate of import duty
31. Duty on goods in manifest but not produced or landed
32. Repeal of sections 175 to 179 (inclusive) and insertion of new section—
175. Goods not to be transferred between certain vessels
33. Interpretation
34. Authorized agents
35. Authority to be produced
36. Agents personally liable
37. Principal liable for agents acting
38. Interpretation
39. Application for licence
40. Requirements for grant of licence
41. Repeal of sections 183cd and 183ce and insertion of new sections—
183cd. Eligibility to be nominee
Overview
The Customs and Excise Amendment Act 1982, enacted by the Parliament of Australia, aimed to amend the Customs Act 1901 and the Excise Act 1901. The primary focus of this legislation was to address gaps and issues within the existing framework of customs and excise regulations, enhancing the efficiency and effectiveness of customs operations and compliance measures. Key amendments included changes to customs entry processes, penalties for non-compliance, and the introduction of new regulations concerning the control and examination of goods, particularly in relation to warehousing, transhipment, and the operation of depots for breaking bulk and holding goods. The act also introduced provisions for duty-free shops, addressing the sale of goods to travellers on international flights, and made significant amendments to the penalties associated with various customs and excise offences to deter illegal activities and ensure adherence to regulations.
Scope and Application
The Customs and Excise Amendment Act 1982 is a Commonwealth Act that amends the Customs Act 1901 and the Excise Act 1901. It applies to individuals, companies, partnerships, and entities involved in the importation, exportation, and warehousing of goods in Australia. The Act governs customs and excise duties, controls on goods, and the administration of customs and excise regulations. The Act's scope includes the regulation of customs and excise, the collection of duties and taxes, and the enforcement of customs and excise laws. The Act applies to all states and territories of Australia and extends to goods imported or exported from or to Australia, as well as goods in transit through Australian territory. The Act also applies to agents, warehouses, depots, and other entities involved in the movement of goods within Australia. The Act excludes certain goods, such as those on international flights or ships that are not engaged in international voyages, from its scope. The Act is enforced by the Australian Customs Service and the Australian Taxation Office, and it may be further extended or restricted through subordinate instruments, such as regulations or guidelines.
Key Provisions
- The Customs and Excise Amendment Act 1982 amends the Customs Act 1901 and Excise Act 1901 by introducing new sections and modifying existing ones to enhance customs and excise regulations. The Act requires entries for goods that are imported or intended for export, specifying that these entries must be made to an appropriate Collector, who can vary based on the nature of the goods and their intended location. The Act introduces new provisions for sight entries, allowing owners to make entries without complete information, subject to verification by a Collector. It also permits the removal of goods from ports or airports without entry under certain conditions, and outlines penalties for non-compliance. The Act revises the conditions under which goods can be unloaded from ships or aircraft, and introduces new offences related to smuggling and unlawful importation and exportation, with increased penalties. The Act also amends the Excise Act 1901 to include provisions for the sale of excisable goods in duty-free shops to relevant travellers, with conditions and penalties for non-compliance.
- The Act imposes various obligations on parties governed by it, including the requirement for owners to make timely entries for imported goods and to provide necessary information and documents to Collectors. It mandates that goods intended for export be entered and subject to authority before being exported, and requires the payment of duty on ship's or aircraft's stores. Licences for customs agents and depots are subject to conditions, including fitness and proper conduct of the applicants, and can be suspended or cancelled if certain criteria are met. The Act also specifies the duties of licence holders, such as providing access to goods and facilities for Customs officers.
- Offences under the Act, such as smuggling, unlawful importation or exportation, and failure to comply with entry requirements, carry significant penalties, including fines and imprisonment. The Act sets out specific penalties for various offences, with amounts adjusted to reflect the severity of the offence and the value of the goods involved. The Act also includes provisions for the review of decisions and the institution of prosecutions, specifying the courts in which such actions may be taken and the penalties that may be imposed.
- Area of Law
- Customs and Excise Law
- Criminal Law
- Instrument
- Act
- Concepts
- Definitions & Interpretation
- Offence Provisions
- Penalties
- Reporting & Disclosure Obligations
- Enforcement Powers
- Compliance Obligations
