EXPLANATORY STATEMENT
Issued by the Minister for Immigration and Border Protection
Customs Act 1901
Customs (Exemption from payment of Import Declaration Processing Charge) Determination 2017
Under subsection 71B(1) of the Customs Act 1901 (the Customs Act), when an import declaration (including an altered import declaration) in respect of goods to which section 68 applies (other than warehoused goods) is, or is taken to have been, communicated to the Department under section 71A, the owner of the goods becomes liable to pay import declaration processing charge in respect of the declaration.
New subsection 71B(4) was inserted into the Customs Act by Schedule 3 of the Customs and Other Legislation Amendment Act 2017. Under that provision, the Minister may, by legislative instrument, determine one or more of the following:
a) that specified persons are exempt from liability to pay import declaration processing charge;
b) that persons are exempt from liability to pay import declaration processing charge in respect of import declarations relating to specified goods;
c) that specified persons are exempt from liability to pay import declaration processing charge in respect of import declarations relating to specified goods.
Purpose
The purpose of the Customs (Exemption from payment of Import Declaration Processing Charge) Determination 2017 (the Determination) is to create a mechanism by which a person who imports goods under a bilateral or multilateral Status of Forces Agreement or Status of Visiting Forces Agreement is exempt from liability to pay import declaration processing charge in respect of import declarations relating to those goods. This enables Australia to honour that part of these agreements that exempt the importation of certain goods from payment of fees on importation.
The Determination is a legislative instrument for the purposes of the Legislation Act 2003.
A Statement of Compatibility with Human Rights for the Determination is at Attachment A.
Consultation
Consultation on the Determination was undertaken with the Department of Defence.
Commencement
The Determination commences on the day after it is registered on the Federal Register of Legislation.
Minister for Immigration and Border Protection
Attachment A
Statement of Compatibility with Human Rights
Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011
Customs (Exemption from payment of Import Declaration Processing Charge) Determination) 2017
This legislative instrument, entitled the “Customs (Exemption from payment of Import Declaration Processing Charge) Determination 2017” (the Determination), is compatible with human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.
Overview
Under subsection 71B(1) of the Customs Act 1901 (the Customs Act), when an import declaration (including an altered import declaration) in respect of goods to which section 68 of the Customs Act applies (other than warehoused goods) is, or is taken to have been, communicated to the Department under section 71A of the Customs Act, the owner of the goods becomes liable to pay import declaration processing charge in respect of the declaration.
Subsection 71B(4) was inserted into the Customs Act by Schedule 3 of the Customs and Other Legislation Amendment Act 2017. Under that provision, the Minister may, by legislative instrument, determine one or more of the following:
d) that specified persons are exempt from liability to pay import declaration processing charge;
e) that persons are exempt from liability to pay import declaration processing charge in respect of import declarations relating to specified goods;
f) that specified persons are exempt from liability to pay import declaration processing charge in respect of import declarations relating to specified goods.
The Determination creates a mechanism under subsection 71B(4) by which a person who imports goods under a bilateral or multilateral Status of Forces Agreement or Status of Visiting Forces Agreement is exempt from liability to pay import declaration processing charge in respect of import declarations relating to those goods. This enables Australia to honour that part of these agreements that exempt the importation of certain goods from payment of fees on importation.
Human Rights implications
The Determination 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
The Determination is compatible with human rights as it does not raise any human rights issues.
Minister for Immigration and Border Protection