Customs (Exemption from payment of Import Declaration Processing Charge) Determination 2017

Administered by Department of Home Affairs

Legislation au F2017L01673 In force Legislative Instrument

Legislation content

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

 

Overview

The Customs (Exemption from payment of Import Declaration Processing Charge) Determination 2017 was enacted to provide a mechanism for exempting certain importers from the payment of import declaration processing charges under the Customs Act 1901. Specifically, the determination was introduced to enable Australia to honour its commitments under bilateral or multilateral Status of Forces Agreements or Status of Visiting Forces Agreements, which exempt the importation of certain goods from payment of fees. The Minister for Immigration and Border Protection is the enacting body responsible for this legislative instrument, which was developed following consultation with the Department of Defence. The policy objective is to facilitate the smooth importation of goods by those entities covered under such agreements, ensuring compliance with international obligations while streamlining customs processes. The determination was registered on the Federal Register of Legislation and commenced on the day following its registration.

Scope and Application

The Customs (Exemption from payment of Import Declaration Processing Charge) Determination 2017 applies to individuals or entities importing goods under a bilateral or multilateral Status of Forces Agreement or Status of Visiting Forces Agreement. These agreements, often between Australia and other countries, detail the terms under which military forces are hosted in another country. The Determination specifically targets the exemption from the import declaration processing charge for these goods, facilitating compliance with the aforementioned agreements. This legislative instrument is a Commonwealth instrument and operates nationally across Australia. It does not extend its application to other territories or states but applies uniformly within the Australian jurisdiction. The Determination does not explicitly state exclusions or thresholds but operates on the basis of the defined conditions related to the importation of goods under specified agreements. While the primary legislation is comprehensive in its scope, the application and specifics may be further detailed or refined through subordinate instruments, allowing for adjustments and updates as necessary.

Key Provisions

The Customs (Exemption from payment of Import Declaration Processing Charge) Determination 2017 primarily focuses on exempting certain entities from the payment of import declaration processing charges. According to subsection 71B(1) of the Customs Act 1901, when an import declaration for goods (excluding warehoused goods) is communicated to the Department, the owner of the goods becomes liable to pay the import declaration processing charge. However, under the newly introduced subsection 71B(4), the Minister can, through a legislative instrument, exempt specified persons or entities from this charge. The Determination implements this provision to exempt certain persons who import goods under bilateral or multilateral Status of Forces Agreements or Status of Visiting Forces Agreements from the payment of import declaration processing charges, thereby allowing Australia to honour these agreements which exempt certain goods from import fees. The Determination imposes certain obligations on the parties it governs. Specifically, it requires that any person who imports goods under the aforementioned agreements must ensure they comply with the Determination to be eligible for the exemption from the import declaration processing charge. This includes providing any necessary documentation or evidence to substantiate their claim for exemption. The obligations are designed to ensure that only those entities genuinely covered by the agreements benefit from the exemption, maintaining the integrity of the legislative intent. In terms of consequences for non-compliance or breach, the Determination does not explicitly state penalties for failing to comply with its provisions. However, breaches of the Customs Act 1901 or related legislation could potentially result in various civil or criminal penalties as prescribed under the relevant sections of the Customs Act or other applicable laws. For instance, providing false or misleading information to claim exemption could lead to penalties under the Customs Act, including fines or imprisonment. It is essential for entities to ensure compliance to avoid any legal repercussions.

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Area of Law
Customs Law
Instrument
Legislative Instrument
Concepts
Definitions & Interpretation
Exemptions & Exclusions
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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.