Customs, Excise and Bounty Legislation Amendment Act 1995

Overview

The Customs, Excise and Bounty Legislation Amendment Act 1995 (No. 85 of 1995) was enacted by the Parliament of Australia to address gaps and issues within existing customs, excise, and bounty legislation. This Act, which received Royal Assent on 1 July 1995, makes various amendments to a range of Acts including the Bounty (Fuel Ethanol) Act 1994, the Coal Excise Act 1949, and the Customs Act 1901, among others. A significant aspect of this legislation is the establishment and transition to the office of the Chief Executive Officer of Customs, replacing the former role of the Comptroller-General of Customs. The Act also introduces changes to the powers and responsibilities of the Chief Executive Officer in relation to excise and customs enforcement, including amendments to definitions and regulatory powers across the specified Acts. Furthermore, it provides for the repeal of certain Acts and makes several consequential amendments to ensure consistency and coherence across the legislative framework. The overarching policy objective is to streamline and modernise the administration of customs, excise, and bounty laws to better align with contemporary regulatory needs and operational efficiencies.

Scope and Application

The Customs, Excise and Bounty Legislation Amendment Act 1995 amends a range of legislation related to customs and excise, including the Bounty (Fuel Ethanol) Act 1994, Coal Excise Act 1949, Commerce (Trade Descriptions) Act 1905, Customs Act 1901, Customs Administration Act 1985, Distillation Act 1901, Excise Act 1901 and Spirits Act 1906. The Act also makes consequential amendments to other acts and repeals the Bounty (Ship Repair) Act 1986, Bounty (Ships) Act 1980 and Customs Tariff (New Zealand Preference) Agreement Act 1933. The Act applies to persons and entities involved in the customs, excise, and bounty processes in Australia, including those who import, export, and manufacture goods, as well as those who may be subject to search and seizure warrants. The Act has a national jurisdictional reach, applying across the Commonwealth of Australia. Certain provisions of the Act continue to apply to goods seized before the Act's commencement on 1 July 1995, and certain references to the Comptroller-General of Customs are transitioned to the Chief Executive Officer of Customs. The Act extends or restricts application through subordinate instruments, such as regulations and directions given by the Chief Executive Officer of Customs concerning the exercise of powers under various acts.

Key Provisions

• The Customs, Excise and Bounty Legislation Amendment Act 1995 (the "Act") is an amendment to various pieces of legislation relating to Customs and Excise and Bounties. The Act includes amendments to the Bounty (Fuel Ethanol) Act 1994, the Coal Excise Act 1949, the Commerce (Trade Descriptions) Act 1905, the Customs Act 1901, the Customs Administration Act 1985, the Distillation Act 1901, the Excise Act 1901, and the Spirits Act 1906. It also includes consequential amendments, transitional arrangements, and repeals.
• The Act imposes several obligations and requirements on the parties and entities it governs. For example, the Chief Executive Officer (CEO) of Customs has the authority to give directions in writing concerning the exercise of powers under various Acts, including the circumstances in which the powers may be exercised, the officers of Customs who are entitled to exercise those powers, and the manner and frequency of reporting to the CEO concerning the exercise of those powers. The CEO may also give directions concerning the exercise of powers under the Customs Administration Act 1985. Furthermore, the CEO must reject a tariff concession order application in relation to goods referred to in section 269SJ(1) if the CEO becomes satisfied that the goods to which the application relates are goods in respect of which the CEO is prevented from making a tariff concession order.
• The Act also imposes requirements on the officers of Customs and authorised persons. For instance, officers of Customs may stop conveyances about to leave a Customs place and check to establish that there is appropriate documentation authorising the movement from the Customs place of any goods in or on the conveyance that are subject to the control of Customs within the meaning of section 30. Officers of Customs must also secure any goods found on a ship or aircraft. Authorised persons must not make, in an application for a search warrant or for a seizure warrant, a statement that they know to be false or misleading in a material particular.
• There are several offences, penalties, or civil/criminal consequences for breach of the Act. For instance, a person must not destroy, or render incapable of identification, a document or thing that is, or may be, evidential material or a forfeited good, or render illegible or indecipherable such a document or thing, with the intention of preventing it from being seized by an authorised person in the exercise of the person's powers under a search warrant, a seizure warrant, or sections 203B or 203C. The penalty for this offence is imprisonment for 2 years. Additionally, a person must not make, in an application for a search warrant or for a seizure warrant, a statement that the person knows to be false or misleading in a material particular. The penalty for this offence is also imprisonment for 2 years.
• The Act also includes provisions for the review of decisions by the CEO under various sections, such as subsection 7(3), 10(3), 11(3), or 13(3) of the Commerce (Trade Descriptions) Act 1905. Applications can be made to the Administrative Appeals Tribunal for review of such decisions. Furthermore, the Act includes provisions for the destruction or concealment of evidential material or forfeited goods with the intention of preventing it from being seized by an authorised person in the exercise of the person's powers under a search warrant, a seizure warrant, or sections 203B or 203C. The penalty for this offence is imprisonment for 2 years.
• Finally, the Act includes provisions for the repeal of certain Acts, including the Bounty (Ship Repair) Act 1986, the Bounty (Ships) Act 1980, and the Customs Tariff (New Zealand Preference) Agreement Act 1933. It also includes provisions for the continued operation of certain Acts in relation to any goods seized for the purposes of any of those Acts before 1 July 1995.

Legal classification tags

Area of Law

Customs & Tariff Law

Excise Law

Instrument

Act

Concepts

Commencement Provisions

Repeal & Amendment

Transitional Provisions

Enforcement Powers

Regulatory Standards

Definitions & Interpretation

Savings Provisions