Customs and Excise Legislation Amendment Act (No. 2) 1997

Administered by Department of the Treasury

Legislation au C2004A05260 Not in force Act

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Customs and Excise Legislation Amendment Act (No. 2) 1997

 

No. 167, 1997

 

 

 

 

 

 

 

 

 

 

Customs and Excise Legislation Amendment Act (No. 2) 1997

 

No. 167, 1997

 

 

 

 

An Act to amend legislation relating to Customs and Excise, and for related purposes

 

 

Contents

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

2 Commencement..............................1

3 Schedule(s).................................2

Schedule 1—Amendment of Customs and Excise Legislation 3

Customs Act 1901 3

Excise Act 1901 4

 

Customs and Excise Legislation Amendment Act (No. 2) 1997

No. 167, 1997

 

 

 

An Act to amend legislation relating to Customs and Excise, and for related purposes

[Assented to 11 November 1997]

The Parliament of Australia enacts:

1  Short title

  This Act may be cited as the Customs and Excise Legislation Amendment Act (No. 2) 1997.

2  Commencement

  This Act commences on the commencement of the Excise Tariff (Fuel Rates Amendments) Act 1997.

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  Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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

 

Customs Act 1901

1  Subsection 4(1)

Insert:

clean fuel means fuel that does not contain any marker at all or that contains marker below the threshold proportion prescribed for the purposes of section 5D of the Excise Tariff Act 1921.

designated fuel means fuel that contains at least the proportion of the marker prescribed for the purposes of section 5C of the Excise Tariff Act 1921.

fuel means goods of a kind that fall within a classification in subheading 2707, 2709 or 2710 of Schedule 3 to the Customs Tariff.

marker means the chemical additive prescribed for the purposes of section 5C of the Excise Tariff Act 1921 to be a fuel marker.

2  At the end of section 234

Add:

 (4) A person is guilty of an offence if the person intentionally or recklessly enters designated fuel for home consumption as clean fuel.

Penalty: 10 times the amount of customs duty that would have been applicable to the fuel if it had been fuel of a kind classified to subheading 2710.00.29 of Schedule 3 to the Customs Tariff or 500 penalty units, whichever is the greater.

 (5) A person is guilty of an offence if the person intentionally or recklessly enters clean fuel for home consumption as designated fuel.

Penalty: 10 times the amount of customs duty that would have been applicable to the fuel if it had been fuel of a kind classified to subheading 2710.00.29 of Schedule 3 to the Customs Tariff or 500 penalty units, whichever is the greater.

 (6) A person is guilty of an offence if the person enters designated fuel for home consumption as clean fuel.

Penalty: 2 times the amount of customs duty that would have been applicable to the fuel if it had been fuel of a kind classified to subheading 2710.00.29 of Schedule 3 to the Customs Tariff or 100 penalty units, whichever is the greater.

Note: An offence against subsection (6) is a strict liability offence.

 (7) A person is guilty of an offence if the person enters clean fuel for home consumption as designated fuel.

Penalty: 2 times the amount of customs duty that would have been applicable to the fuel if it had been fuel of a kind classified to subheading 2710.00.29 of Schedule 3 to the Customs Tariff or 100 penalty units, whichever is the greater.

Note: An offence against subsection (7) is a strict liability offence.

 (8) For the purposes of subsections (4) to (7), fuel is entered for home consumption when:

 (a) the entry of the fuel (other than fuel to which paragraph (b) or (c) applies) for home consumption under section 71A of this Act is communicated to Customs within the meaning of this Act; or

 (b) the fuel is delivered into home consumption in accordance with a permission granted under section 69 of this Act; or

 (c) the fuel is taken into home consumption in accordance with a permission granted under section 77D of this Act.

Excise Act 1901

3  Subsection 4(1)

Insert:

clean fuel means fuel that does not contain any marker at all or that contains marker below the threshold proportion prescribed for the purposes of section 5D of the Excise Tariff.

designated fuel means fuel that contains at least the proportion of the marker prescribed for the purposes of section 5C of the Excise Tariff.

fuel means goods of a kind that fall within a classification in item 11, 12 or 17 of the Schedule to the Excise Tariff.

marker means a chemical additive prescribed for the purposes of section 5C of the Excise Tariff to be a fuel marker.

4  Section 77G (definition of blended petroleum product)

Repeal the definition, substitute:

blended petroleum product means:

 (a) the product of the blending of a clean petroleum product (including a product that is itself a blended petroleum product) with another substance or other substances if none of the other substances is:

 (i) the marker; or

 (ii) a marked fuel within the meaning of the Fuel (Penalty Surcharges) Administration Act 1997;

  whether or not any of the other substances is a clean petroleum product; or

 (b) the product of the blending of a designated petroleum product that falls within the classification of products in subparagraph 11(B)(2)(b) of the Schedule to the Excise Tariff with a designated petroleum product that falls within the classification of products in subparagraph 11(B)(2)(c) of that Schedule.

5  Section 77G

Insert:

clean petroleum product means a petroleum product that:

 (a) does not contain any marker at all, or

 (b) contains marker below the threshold proportion prescribed for the purposes of section 5D of the Excise Tariff.

6  Section 77G

Insert:

designated petroleum product means a petroleum product that contains at least the proportion of the marker prescribed for the purposes of section 5C of the Excise Tariff.

7  Section 77J

Repeal the section, substitute:

77J  Exempt blended petroleum products

  For the purposes of this Part, the regulations may specify a particular blended petroleum product to be an exempt blended petroleum product.

8  Section 77K

Omit “consisting of liquid petroleum”.

9  Subsections 78(3), (4) and (5)

Repeal the subsections.

10  Transitional provision

If, apart from the repeal of subsections 78(3), (4) and (5) of the Excise Act 1901 by item 9, a person would have an entitlement to a remission, rebate or refund of excise duty because particular circumstances exist immediately before the commencement of this Act (pre‑commencement circumstances), the person continues to be entitled to the remission, rebate or refund of excise duty in relation to those pre‑commencement circumstances on and after the commencement of this Act.

11  Subsection 78AAAA(6)

Omit “subparagraph 11(A)(3)(c)”, substitute “subparagraph 11(H)(2)(c)”.

12  Paragraph 80B(2)(a)

Omit “paragraph 11(A)(3) or 11(C)(2)”, substitute “subitem 11(H) or 11(J)”.

13  Subsection 80B(3)

Omit “paragraph 11(H)(2)”, substitute “paragraph 11(F)(1)”.

14  Paragraph 80B(3)(b)

Repeal the paragraph.

15  Application

The amendments to sections 77G, 77J and 80B of the Excise Act 1901 by this Act apply only to blending of petroleum products occurring on or after the commencement of this Act.

16  At the end of section 120

Add:

 (4) A person is guilty of an offence if the person intentionally or recklessly enters designated fuel for home consumption as clean fuel.

Penalty: 10 times the amount of excise duty that would have been applicable to the fuel if it had been fuel of a kind classified to subparagraph 11(C)(2)(a) of the Schedule to the Excise Tariff or 500 penalty units, whichever is the greater.

 (5) A person is guilty of an offence if the person intentionally or recklessly enters clean fuel for home consumption as designated fuel.

Penalty: 10 times the amount of excise duty that would have been applicable to the fuel if it had been fuel of a kind classified to subparagraph 11(C)(2)(a) of the Schedule to the Excise Tariff or 500 penalty units, whichever is the greater.

 (6) A person is guilty of an offence if the person enters designated fuel for home consumption as clean fuel.

Penalty: 2 times the amount of excise duty that would have been applicable to the fuel if it had been fuel of a kind classified to subparagraph 11(C)(2)(a) of the Schedule to the Excise Tariff or 100 penalty units, whichever is the greater.

Note: An offence against subsection (6) is a strict liability offence.

 (7) A person is guilty of an offence if the person enters clean fuel for home consumption as designated fuel.

Penalty: 2 times the amount of excise duty that would have been applicable to the fuel if it had been fuel of a kind classified to subparagraph 11(C)(2)(a) of the Schedule to the Excise Tariff or 100 penalty units, whichever is the greater.

Note: An offence against subsection (7) is a strict liability offence.

 (8) For the purposes of subsections (4) to (7), fuel is entered for home consumption when:

 (a) the entry of the fuel (other than fuel to which paragraph (b) applies) for home consumption under section 58 of this Act is lodged under this Act; or

 (b) the fuel is delivered for home consumption in accordance with a permission given under section 61C of this Act.

17  Paragraph 165A(1)(a)

Omit “exempt onshore fields”, substitute “onshore fields”.

18  Paragraphs 165A(1)(d) and (2)(a), (c) and (d)

Omit “exempt onshore field”, substitute “onshore field”.

Note: The heading to section 165A is altered by omitting “exempt onshore fields” and substitute “onshore fields”.

 

 

[Minister's second reading speech made in—

House of Representatives on 25 June 1997

Senate on 1 October 1997]

 

 

(93/97)


 

 

Overview

The Customs and Excise Legislation Amendment Act (No. 2) 1997 was enacted by the Parliament of Australia to amend legislation relating to Customs and Excise, aiming to address gaps and improve the regulatory framework surrounding customs and excise duties. The Act commenced on the same day as the Excise Tariff (Fuel Rates Amendments) Act 1997, ensuring a coordinated approach to legislative changes. This Act amends both the Customs Act 1901 and the Excise Act 1901, introducing new definitions and penalties to enhance compliance and enforcement mechanisms. The policy objective underpinning this legislation is to streamline and modernise the regulatory environment for customs and excise, ensuring it remains effective and responsive to contemporary needs.

Scope and Application

The Customs and Excise Legislation Amendment Act (No. 2) 1997 applies to the amendment of the Customs Act 1901 and the Excise Act 1901, which are federal laws in Australia. This Act is designed to modify existing legislation concerning customs and excise, particularly focusing on the definitions and penalties associated with fuel types and petroleum products. It applies to individuals and entities involved in the importation, classification, and consumption of fuel and petroleum products. The amendments and penalties introduced by this Act are applicable to actions taken after the commencement of this Act, which coincides with the commencement of the Excise Tariff (Fuel Rates Amendments) Act 1997. There are no specific exclusions or exemptions outlined in the Act itself, but the scope of its application can be extended or restricted through subordinate instruments such as regulations. The Act primarily targets the proper classification and declaration of fuel for home consumption, with specific penalties for misclassification, and amends definitions to ensure clarity and compliance with the updated legislative framework.

Key Provisions

The Customs and Excise Legislation Amendment Act (No. 2) 1997 primarily serves to amend existing Customs and Excise legislation by introducing new definitions and penalties, and altering certain provisions to better regulate fuel and petroleum products. In Section 1, the Act introduces new definitions for terms such as 'clean fuel,' 'designated fuel,' and 'marker' for both the Customs Act 1901 and the Excise Act 1901. These definitions are crucial for understanding the scope and application of the Act's provisions, especially concerning the classification and treatment of different types of fuel under both Acts. The Act imposes specific obligations on parties dealing with fuel and petroleum products. For instance, under the Customs Act 1901, it is an offence for a person to intentionally or recklessly enter designated fuel for home consumption as clean fuel, or vice versa. The penalties for such offences can be substantial, up to 10 times the amount of customs duty that would have been applicable to the fuel or 500 penalty units, whichever is greater. Similarly, under the Excise Act 1901, entering designated fuel as clean fuel, or vice versa, is also an offence, with penalties that can reach 10 times the applicable excise duty or 500 penalty units. Additionally, the Act specifies that certain fuel entries for home consumption are subject to strict liability, meaning the burden of proof falls on the accused. Failure to comply with the provisions of this Act can result in significant penalties. For instance, under the Customs Act 1901, entering designated fuel as clean fuel or clean fuel as designated fuel carries a penalty of up to 2 times the applicable customs duty or 100 penalty units, whichever is greater. The same penalties apply under the Excise Act 1901 for similar offences. These penalties are intended to deter non-compliance and ensure adherence to the regulations governing the classification and use of fuel and petroleum products. The Act also includes transitional provisions to ensure that entitlements to remissions, rebates, or refunds of excise duty are maintained for certain pre-commencement circumstances.

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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.