Customs Legislation Amendment Act (No. 2) 1999

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No. 142, 1999

Customs Legislation Amendment Act (No. 2) 1999

No. 142, 1999

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

Contents

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

2 Commencement...............................

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

Schedule 1—Refund, rebate and remission applications

Part 1—Refund, rebate and remission applications

Customs Act 1901

Part 2—Transitional, saving and application provisions

Schedule 2—Deferred payment of duty

Customs Act 1901

Schedule 3—Customs brokers (formerly customs agents)

Part 1—Customs agents to be called customs brokers

Customs Act 1901

Part 2—Term of licence extended to 3 years

Customs Act 1901

Part 3—Transitional provisions

Customs Legislation Amendment Act (No. 2) 1999

No. 142, 1999

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

[Assented to 3 November 1999]

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Customs Legislation Amendment Act (No. 2) 1999.

2 Commencement

(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

(2) Schedules 1 and 2 commence on a day or days to be fixed by Proclamation.

(3) However, if either of those Schedules does not commence under subsection (2) within the period of 6 months beginning on the day on which this Act receives the Royal Assent, it commences on the first day after the end of that period.

(4) Schedule 3 commences on 1 July 2000.

3 Schedule(s)

Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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—Refund, rebate and remission applications

Part 1—Refund, rebate and remission applications

Customs Act 1901

1 Subsection 4(1) (at the end of the definition of COMPILE computer system)

Add “including, if regulations made for the purposes of section 163 so provide, communications relating to refunds and rebates in relation to duty paid, or remissions in relation to duty payable, on the importation of such goods”.

2 Subsection 71AA(3)

Omit “71F(6) or section 71J”, substitute “71F(1A) or (6)”.

3 After subsection 71F(1)

Insert:

(1A) If, at any time after a person has communicated an import entry to Customs and before the goods to which it relates are dealt with in accordance with the entry, the person changes information included in the entry, the person is taken, at the time when an import entry advice is given or transmitted in respect of the altered entry, to have withdrawn the entry as it previously stood.

4 Section 71J

Repeal the section, substitute:

71J Annotation of import entry by Customs for certain purposes not to constitute withdrawal

Any annotation of an import entry that is made by Customs as a result of the acceptance by Customs of an application for a refund or rebate of all or a part of the duty paid, or for a remission of all or a part of the duty payable, on goods covered by the import entry, is not to be taken to constitute a withdrawal of the entry for the purposes of this Act.

5 After subsection 163(1A)

Insert:

(1AA) Subject to subsection (1AD), the regulations may prescribe:

(a) the manner of making application, either by document or by computer, for such refunds, rebates or remissions; and

(b) the procedure to be followed by Customs in dealing with such applications, including procedures for requesting further information in relation to issues raised in such applications.

(1AB) Regulations made for the purposes of subsection (1AA) that provide for the making of an application for a refund, rebate or remission of duty by computer must indicate when that application is to be taken, for the purposes of this Act, to have been communicated to Customs.

(1AC) Regulations made for the purposes of subsection (1AA) that provide for the making of applications for refund, rebate or remission of duty by computer may include contingency arrangements to deal with circumstances where the computer system employed in relation to such applications is down.

(1AD) The regulations may identify circumstances where a person is entitled to a refund, rebate or remission of duty:

(a) without making an application at all; or

(b) on making an application in respect of which a refund application fee is not payable.

(1AE) For the avoidance of doubt, if, before or after the commencement of this subsection, a person has:

(a) altered an electronic copy of an import entry as a step in making an application for a refund or rebate of duty in respect of goods covered by the entry; or

(b) altered an electronic copy of an import entry as such a step and paid the application fee (if any) associated with the making of such an application;

but the person did not or does not, within the time prescribed for making that application, communicate the altered import entry to Customs, either manually or, after the commencement of this subsection, by computer, the person’s actions in modifying that import entry and paying any such application fee are of no effect.

6 Subsection 163(1B)

Repeal the subsection, substitute:

(1B) A Collector must refuse to consider an application for a refund of duty paid in respect of goods if the fee, if any, payable under subsection (1C) in respect of the application has not been paid.

7 Subsection 163(1D) (note)

Repeal the note.

8 After subsection 234(2B)

Insert:

(2BA) If an application for a refund, rebate or remission of duty is taken, under regulations made for the purposes of subsection 163(1AB), to have been communicated to Customs, then, for the purposes of paragraph (1)(d), the part of the communication constituting the transmission to Customs is treated as a statement made to the CEO.

Part 2—Transitional, saving and application provisions

9 Import entries taken to have been withdrawn under section 71J of the Customs Act

If an import entry is taken to have been withdrawn under section 71J of the Customs Act 1901 as in force before the date of commencement of item 4 of this Schedule, that import entry is to be treated, on and after that date, as if it were taken to have been withdrawn under section 71F(1A) of the Customs Act 1901 as amended by this Act.

10 Saving actions taken in reference to application for refund or rebate

(1) If, immediately before the commencing day:

(a) a person has:

(i) altered an electronic copy of an import entry as a step in making an application for a refund or rebate of duty in respect of goods covered by the entry; or

(ii) altered an electronic copy of an import entry as such a step and paid the application fee (if any) associated with the making of such an application; and

(b) the person has not communicated the altered import entry to Customs; but

the person’s actions in modifying that import entry and paying any such application fee have effect, on and after the commencing day as if they were actions taken in accordance with the Principal Act as amended by the items in this Schedule and with the regulations made for the purposes of the Principal Act as so amended.

(2) In this item:

commencing day means the day on which the items in Part 1 commence.

Principal Act means the Customs Act 1901.

11 Application: subsection 163(1B) of the Customs Act 1901

Subsection 163(1B) of the Customs Act 1901 as amended by this Schedule applies to an application regardless of whether it was made before or after the commencement of this Schedule.

Schedule 2—Deferred payment of duty

Customs Act 1901

1 Subsection 4(1)

Insert:

import duty means duty imposed on goods imported into Australia.

2 After subsection 71B(4)

Insert:

(4A) Customs must give an authority under subsection (4) of this section in relation to goods covered by item 2 of the table in subsection 132AA(1) if subsection (4) would require Customs to do so apart from paragraph (4)(b).

Note: Subsection 132AA(1) provides that import duty on goods covered by item 2 of the table in that subsection must be paid by a time worked out under the regulations.

3 Paragraph 71F(6)(b)

Repeal the paragraph, substitute:

(b) duty on goods covered by the entry remains unpaid for 30 days starting on:

(i) the day on which the import entry advice relating to the goods is communicated; or

(ii) if under subsection 132AA(1) the duty is payable by a time worked out under the regulations—the day on which that time occurs; and

4 After section 132

Insert:

132AA When import duty must be paid

General rule

(1) Import duty payable on goods described in an item of the following table must be paid by the time indicated in the item. Import duty on goods covered by both items 1 and 2 is payable by the time indicated in item 2.

When import duty must be paid
Item	Description of goods	Time by which duty on goods must be paid
1	Goods entered for home consumption	Time of entry of the goods for home consumption
2	Goods prescribed by the regulations and entered for home consumption	Time worked out under the regulations made for the purposes of this item
3	Goods whose owner must provide information about them under section 71	When the information is provided, or when the goods arrive in Australia, whichever is later

Note: The regulations may prescribe goods by reference to classes, and may provide for different times for payment for different classes of goods. See subsection 33(3A) of the Acts Interpretation Act 1901.

Regulations prescribing goods

(2) For the purposes of subsection (1), goods may be prescribed by reference to a class identified by reference to characteristics or actions of the persons importing goods in the class. This does not limit the ways in which goods may be prescribed.

Regulations setting time for payment of duty

(3) For the purposes of subsection (1), the regulations may provide for the time by which import duty must be paid to be worked out by reference to a time specified by the CEO. This does not limit the ways in which the regulations may provide for working out that time.

Exceptions to this section

(4) Subsection (1) has effect subject to the provisions listed in column 2 of the following table:

Exceptions to this section
Column 1 Item	Column 2 Provisions	Column 3 Subject
1	paragraphs 69(5)(d) and 70(7)(b)	payment of duty on certain goods delivered into home consumption without entry for home consumption
2	paragraphs 77D(5)(b) and 77E(5)(b)	payment of duty on goods delivered into home consumption under special permission because the COMPILE computer system is not operating properly
3	section 162A	temporary importation of goods without paying duty

5 Subsection 149(2)

Omit “section 132”, substitute “sections 132 and 132AA”.

6 Application

Section 132AA of the Customs Act 1901 applies to goods imported after the commencement of that section.

Schedule 3—Customs brokers (formerly customs agents)

Part 1—Customs agents to be called customs brokers

Customs Act 1901

1 Subsection 77A(10)

Omit “agent” (wherever occurring), substitute “broker”.

2 Subsection 154(1) (definition of deductible administrative costs)

Omit “agent”, substitute “broker”.

3 Part XI (heading)

Repeal the heading, substitute:

Part XI—Agents and customs brokers

4 Subsection 180(1) (definition of agents licence)

Repeal the definition.

5 Subsection 180(1)

Insert:

broker’s licence means a licence to act as a customs broker granted under section 183C (including such a licence renewed under section 183CJ).

6 Subsection 180(1) (definition of Committee)

Repeal the definition, substitute:

Committee means the National Customs Brokers Licensing Advisory Committee continued in existence by subsection 183D(1).

7 Subsection 180(1) (definition of corporate customs agent)

Repeal the definition.

8 Subsection 180(1)

Insert:

corporate customs broker means a customs broker that is a company or a partnership.

9 Subsection 180(1) (definition of customs agent)

Repeal the definition.

10 Subsection 180(1)

Insert:

customs broker means a person who holds a broker’s licence that is in force, and in relation to a place, means a person who holds a broker’s licence to act as a customs broker at the place.

11 Subsection 180(1) (definition of nominee)

Omit “agent” (first and second occurring), substitute “broker”.

12 Subsection 180(1) (definition of nominee)

Omit “agents”, substitute “broker’s”.

13 Subsection 180(1) (definition of nominee)

Omit “agent” (third and fourth occurring), substitute “broker”.

14 Paragraph 181(2)(b)

Omit “agent”, substitute “broker”.

15 Paragraphs 181(3)(a) and (b)

Omit “customs agent” (wherever occurring), substitute “customs broker”.

16 Subsections 182(2), 183(2) and (3) and 183A(1)

Omit “customs agent” (wherever occurring), substitute “customs broker”.

17 Division 3 of Part XI (heading)

Repeal the heading, substitute:

Division 3—Licensing of customs brokers

18 Subsection 183B(2)

Omit “customs agent” (wherever occurring), substitute “customs broker”.

19 Subsection 183C(1)

Omit “an agents licence”, substitute “a broker’s licence”.

20 Subsection 183C(1)

Omit “customs agent”, substitute “customs broker”.

21 Subsection 183C(2)

Omit “An agents licence”, substitute “A broker’s licence”.

22 Subsection 183C(2)

Omit “agent” (wherever occurring), substitute “broker”.

23 Subsection 183CA(1)

Omit “an agents”, substitute “a broker’s”.

24 At the end of paragraph 183CA(1)(a)

Add “and”.

25 Paragraph 183CA(1)(b)

Omit “agent”, substitute “broker”.

26 At the end of paragraphs 183CA(1)(b), (c), (ca) and (d)

Add “and”.

27 Subsections 183CA(2), 183CB(1) and 183CC(1)

Omit “an agents”, substitute “a broker’s”.

28 At the end of subparagraph 183CC(1)(a)(i)

Add “or”.

29 Subparagraphs 183CC(1)(a)(ii) and (iii)

Omit “agent”, substitute “broker”.

30 At the end of subparagraph 183CC(1)(a)(iii)

Add “or”.

31 Subparagraph 183CC(1)(b)(i)

Omit “agent”, substitute “broker”.

32 At the end of subparagraph 183CC(1)(b)(i)

Add “or”.

33 Subparagraph 183CC(1)(b)(ii)

Omit “agent”, substitute “broker”.

34 Subparagraph 183CC(1)(b)(iii)

Omit “an agents”, substitute “a broker’s”.

35 Subparagraph 183CC(1)(c)(ii)

Omit “agent”, substitute “broker”.

36 Subsection 183CC(2)

Omit “agent” (wherever occurring), substitute “broker”.

37 Subsection 183CC(4A)

Omit “an agents”, substitute “a broker’s”.

38 Subsection 183CC(5)

Omit “agent”, substitute “broker”.

39 Subsection 183CD(1)

Omit “agent”, substitute “broker”.

40 At the end of paragraph 183CD(1)(a)

Add “and”.

41 Paragraph 183CD(1)(b)

Omit “agent”, substitute “broker”.

42 At the end of paragraph 183CD(1)(b)

Add “and”.

43 Paragraph 183CD(1)(c)

Omit “agent”, substitute “broker”.

44 At the end of paragraph 183CD(1)(c)

Add “and”.

45 Paragraph 183CD(1)(d)

Omit “agent”, substitute “broker”.

46 At the end of paragraph 183CD(1)(d)

Add “and”.

47 Paragraph 183CD(1)(e)

Omit “agent”, substitute “broker”.

48 At the end of paragraph 183CD(1)(e)

Add “and”.

49 Paragraph 183CD(1)(f)

Omit “agent”, substitute “broker”.

50 At the end of paragraphs 183CD(1)(f) and (g)

Add “and”.

51 Paragraph 183CD(1)(h)

Omit “customs agent” (wherever occurring), substitute “customs broker”.

52 Paragraph 183CD(1)(h)

Omit “an agent”, substitute “a customs broker”.

53 Paragraph 183CD(1)(j)

Omit “agent”, substitute “broker”.

54 Subsection 183CD(2)

Omit “agents”, substitute “brokers”.

55 Paragraph 183CD(2)(b)

Omit “agent”, substitute “broker”.

56 Subsection 183CD(3)

Omit “agents”, substitute “brokers”.

57 Paragraph 183CD(3)(b)

Omit “agent”, substitute “broker”.

58 Subsection 183CD(4)

Omit “customs agent” (wherever occurring), substitute “customs broker”.

59 Paragraph 183CD(4)(a)

Omit “an agent”, substitute “a customs broker”.

60 Subsection 183CE(1)

Omit “an agents”, substitute “a broker’s”.

61 Paragraphs 183CE(1)(a) and (b)

Omit “agent” (wherever occurring), substitute “broker”.

62 Subsection 183CE(2)

Omit “agent” (wherever occurring), substitute “broker”.

63 Subsection 183CF(1)

Omit “agent” (first occurring), substitute “broker”.

64 Subsection 183CF(1)

Omit “his agents licence”, substitute “the broker’s licence”.

65 Subsection 183CF(1)

Omit “agent” (second occurring), substitute “broker”.

66 Subsection 183CF(2)

Omit “agent” (first occurring), substitute “broker”.

67 Subsection 183CF(2)

Omit “agents licence”, substitute “broker’s licence”.

68 Subsection 183CF(2)

Omit “agent” (second occurring), substitute “broker”.

69 Subsection 183CF(4)

Omit “agent”, substitute “broker”.

70 Subsections 183CG(1) and (2)

Omit “An agents”, substitute “A broker’s”.

71 Subsection 183CG(2)

Omit “agent” (wherever occurring), substitute “broker”.

72 Subsection 183CG(3)

Omit “An agents”, substitute “A broker’s”.

73 Subsection 183CG(3)

Omit “agent” (wherever occurring), substitute “broker”.

74 Subsection 183CG(4)

Omit “An agents”, substitute “A broker’s”.

75 Subsection 183CG(4)

Omit “agent” (wherever occurring), substitute “broker”.

76 Subsections 183CG(5) and (6)

Omit “An agents”, substitute “A broker’s”.

77 Subsections 183CG(7) and (8)

Omit “agent” (wherever occurring), substitute “broker”.

78 Subsection 183CH(1)

Omit “An agents”, substitute “A broker’s”.

79 Subsection 183CJ(1)

Omit “agent”, substitute “broker”.

80 Subsection 183CJ(1)

Omit “agents”, substitute “broker’s”.

81 Paragraph 183CJ(1)(d)

Omit “agent”, substitute “broker”.

82 Paragraph 183CJ(1)(d)

Omit “an agents”, substitute “a broker’s”.

83 Subsection 183CJ(3)

Omit “agent”, substitute “broker”.

84 Subsection 183CK(1)

Omit “an agents licence” (first and second occurring), substitute “a broker’s licence”.

85 Subsection 183CK(1)

Omit “customs agents”, substitute “customs brokers”.

86 Subsection 183CK(1)

Omit “an agents licence” (last occurring), substitute “a broker’s licence”.

87 Subsection 183CK(2)

Omit “agent” (first occurring), substitute “broker”.

88 Subsection 183CK(2)

Omit “customs agents”, substitute “customs brokers”.

89 Subsection 183CK(2)

Omit “agent” (second, third, fourth, fifth and last occurring), substitute “broker”.

90 Subsection 183CK(2)

Omit “an agents licence”, substitute “a broker’s licence”.

91 Subsection 183CK(3)

Omit “an agents”, substitute “a broker’s”.

92 Subsection 183CK(4)

Omit “agent” (first occurring), substitute “broker”.

93 Subsection 183CK(4)

Omit “an agents licence”, substitute “a broker’s licence”.

94 Subsection 183CK(4)

Omit “the agents licence”, substitute “the broker’s licence”.

95 Subsection 183CK(4)

Omit “agent” (last occurring), substitute “broker”.

96 Subsection 183CK(5)

Omit “agents” (wherever occurring), substitute “brokers”.

97 Subsection 183CL(1)

Omit “agents”, substitute “broker’s”.

98 Paragraph 183CL(2)(a)

Omit “agents” (wherever occurring), substitute “brokers”.

99 Section 183CM

Omit “agent” (wherever occurring), substitute “broker”.

100 Subsection 183CN(1)

Omit “agent” (first occurring), substitute “broker”.

101 Subsection 183CN(1)

Omit “agents licence”, substitute “broker’s licence”.

102 Subsection 183CN(1)

Omit “agent” (second occurring), substitute “broker”.

103 Paragraph 183CN(1)(b)

Omit “an agents licence”, substitute “a broker’s licence”.

104 Paragraph 183CN(1)(c)

Omit “agent”, substitute “broker”.

105 Subsection 183CN(2)

Omit “agent” (wherever occurring), substitute “broker”.

106 Section 183CP

Omit “agents licence”, substitute “broker’s licence”.

107 Section 183CP

Omit “agent” (wherever occurring), substitute “broker”.

108 Subsections 183CQ(1) to (5) and 183CR(1)

Omit “agent” (wherever occurring), substitute “broker”.

Note: The heading to section 183CQ is altered by omitting “an agents” and substituting “a broker’s”.

109 Subsection 183CR(2)

Omit “agents licence”, substitute “broker’s licence”.

110 Subsection 183CR(2)

Omit “agent” (wherever occurring), substitute “broker”.

111 Subsections 183CR(4) and 183CS(1)

Omit “an agents licence”, substitute “a broker’s licence”.

112 Subsection 183CS(1)

Omit “customs agent” (wherever occurring), substitute “customs broker”.

113 Subsection 183CS(2)

Omit “an agents licence”, substitute “a broker’s licence”.

114 Subsection 183CS(2)

Omit “customs agent” (wherever occurring), substitute “customs broker”.

115 Subsection 183CT(1)

Omit “an agents licence”, substitute “a broker’s licence”.

116 Subsection 183CT(1)

Omit “customs agent” (wherever occurring), substitute “customs broker”.

117 Subsection 183CT(2)

Omit “an agents licence”, substitute “a broker’s licence”.

118 Subsection 183CT(2)

Omit “customs agent” (wherever occurring), substitute “customs broker”.

119 Section 183CU

Omit “an agents”, substitute “a broker’s”.

120 Division 5 of Part XI (heading)

Repeal the heading, substitute:

Division 5—National Customs Brokers Licensing Advisory Committee

121 Subsection 183D(1)

Repeal the subsection, substitute:

(1) The National Customs Agents Licensing Advisory Committee in existence immediately before the commencement of this subsection continues in existence as the National Customs Brokers Licensing Advisory Committee.

Note: The heading to section 183D is altered by omitting “Agents” and substituting “Brokers”.

122 Paragraphs 183D(2)(d) and 183DA(1)(b)

Omit “agents” (wherever occurring), substitute “brokers”.

123 Subsection 183DA(4)

Omit “agents”, substitute “brokers”.

124 Paragraph 183R(2)(a)

Omit “agent” (wherever occurring), substitute “broker”.

Note: The heading to section 183J is altered by omitting “agent” and substituting “broker”.

125 Subsection 183S(1)

Omit “agent”, substitute “broker”.

126 Subsections 273GAA(1) and (2)

Omit “an agents licence” (wherever occurring), substitute “a broker’s licence”.

Part 2—Term of licence extended to 3 years

Customs Act 1901

127 Paragraph 183CH(1)(b)

Omit “31 December ”, substitute “the end of the licence expiry day”.

128 After subsection 183CH(1)

Insert:

(1A) For the purposes of this section:

(a) the first licence expiry day is 31 December 2000; and

(b) the next licence expiry day is 30 June 2003; and

129 Subsection 183CJ(5)

Omit “for 12 months after the renewal”, substitute “until the first licence expiry day (as defined in section 183CH) after the day on which the licence would have expired apart from the renewal,”.

130 After subsection 183CL(2)

Insert:

(2A) The regulations may prescribe fees for broker’s licences by reference to the period for which the licences are to remain in force under paragraph 183CH(1)(b). This does not limit the ways in which the regulations may prescribe fees for broker’s licences.

Part 3—Transitional provisions

131 Agents licences continue as broker’s licences

(1) An agents licence that was in force immediately before the commencement of this Schedule continues in force as a broker’s licence as if it had been granted under the Customs Act 1901 (as amended by this Schedule) immediately after the commencement of this Schedule.

(2) This item does not prevent:

(a) the suspension or cancellation of such a licence; or

(b) the alteration or endorsement of such a licence; or

132 Continuing membership of the Committee

(1) A person who was a member of the National Customs Agents Licensing Advisory Committee immediately before the commencement of this Schedule is a member of the National Customs Brokers Licensing Advisory Committee immediately after the commencement of this Schedule.

(2) A person who is a member of the National Customs Brokers Licensing Advisory Committee because of subitem (1) holds that office for the period for which the person would have been a member of the National Customs Agents Licensing Advisory Committee apart from this Schedule.

[Minister’s second reading speech made in—

House of Representatives on 30 June 1999

Senate on 30 September 1999]

(149/99)

Overview

The Customs Legislation Amendment Act (No. 2) 1999 was enacted by the Parliament of Australia to address various issues and implement improvements to the existing customs legislation, particularly the Customs Act 1901. This Act introduced amendments to streamline and modernise the customs processes, focusing on the handling of refund, rebate, and remission applications, the deferred payment of import duties, and the regulation of customs brokers. The amendments aim to enhance the efficiency and effectiveness of customs administration, ensuring compliance and facilitating trade. This Act provides the legal framework for these changes, ensuring that the customs processes are up-to-date and reflective of current administrative practices and technological capabilities.

Scope and Application

The Customs Legislation Amendment Act (No. 2) 1999 amends the Customs Act 1901, extending its application to various aspects of customs administration, particularly focusing on the processes for refund, rebate, and remission applications, the deferred payment of import duties, and the licensing of customs brokers. This Act applies to individuals and entities involved in the importation of goods into Australia, including importers, customs brokers, and the Australian Customs Service. Its jurisdictional reach is national, as it pertains to Commonwealth legislation. The Act does not explicitly state exclusions or thresholds but implies that certain classes of goods and specific circumstances may be subject to different regulatory provisions through subordinate instruments, such as regulations that may be made under the authority of the Act to detail specific procedures and conditions for refunds, rebates, and remissions, as well as the licensing of customs brokers. The Act also includes transitional provisions to ensure continuity in the application of the law during the transition from the old terminology and licensing structures to the new ones.

Key Provisions

The Customs Legislation Amendment Act (No. 2) 1999 introduces several key changes to the Customs Act 1901, primarily focusing on the processes related to refunds, rebates, and remissions of duty, and the roles and licensing of customs brokers. The Act is structured into three main schedules, each addressing different aspects of customs legislation. Schedule 1, Refund, rebate and remission applications, modifies the Customs Act 1901 to refine the procedures for applying for refunds, rebates, and remissions of duty. For instance, it alters the definition of the COMPILE computer system to include communications related to refunds and rebates (Section 1). It also redefines the conditions under which an import entry is considered withdrawn if information is changed after it has been communicated to Customs (Section 3). Furthermore, it clarifies that annotations made by Customs on an import entry for the purposes of processing a refund or rebate application do not constitute a withdrawal of the entry (Section 4). This schedule also introduces new regulations that can prescribe the manner and procedure for making and processing applications for refunds, rebates, or remissions of duty (Section 5). The obligations imposed by this Act require entities involved in customs processes to adhere to the newly defined procedures for applying for refunds, rebates, and remissions. This includes ensuring that any alterations to import entries are communicated to Customs within the prescribed timeframe and that all necessary fees are paid. In terms of penalties and consequences, the Act does not explicitly detail specific offences or penalties for breaches related to refunds, rebates, or remissions. However, by establishing stringent procedural requirements, it implicitly imposes the risk of non-compliance, which could lead to denial of the requested refunds, rebates, or remissions. Schedule 2, Deferred payment of duty, introduces a new section, 132AA, which specifies the times by which import duty must be paid for different categories of goods. It mandates that import duty on goods entered for home consumption must be paid by the time of entry for home consumption, and for other goods, by the time specified in the regulations (Section 1). This schedule also details exceptions to these payment rules under specific provisions (Section 4). Schedule 3, Customs brokers (formerly customs agents), renames "customs agents" to "customs brokers" throughout the Customs Act 1901 and modifies related definitions and provisions to reflect this change (Sections 1-126). It also extends the term of broker’s licences to three years, with renewals occurring every three years (Sections 127-130). Transitional provisions ensure that existing agents' licences continue as broker’s licences and that membership of the relevant advisory committee is maintained (Sections 131-132). The obligations under this schedule require customs brokers to adapt to the new terminology and licensing terms. Failure to comply with the new licensing requirements or the procedural changes related to the duties and roles of customs brokers could result in legal consequences, although the Act does not specify exact penalties for non-compliance.

Area of Law: Customs Law; Corporate Law & Governance
Instrument: Act
Concepts: Definitions & Interpretation; Regulatory Standards; Reporting & Disclosure Obligations; Licensing & Registration

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