EXPLANATORY STATEMENT
Issued by the Authority of the Minister for Justice and Customs
Customs Act 1901
Proclamation
Subsection 2(3A) of the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 (the Act ) provides that, subject to subsection 2(7), item 43 in Schedule 3 to the Act commences on a day to be fixed by Proclamation.
Subsection 2(7) of the Act provides, in part, that if an item in a Schedule does not commence under subsection 2 (3A) within the period of 4 years beginning on the day on which the Act receives the Royal Assent, it commences on the first day after the end of that period. The Act received the Royal Assent on 20 July 2001.
The purpose of the Proclamation is to fix 18 May 2005 as the day on which item 43 of Schedule 3 to the Act commences.
Item 43 of Schedule 3 to the Act repeals subsections 163(1B), (1C) and (1D) of the Customs Act 1901. Those subsections require a person who applies for a refund of Customs duty to pay a refund application fee and for the Customs officer who receives an application to refuse to consider it if the application fee has not been paid.
No consultation was undertaken in relation to the amending Regulations as they are of a minor or machinery nature and do not substantially alter existing arrangements.
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Overview
The Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 was enacted to modernise Australia's customs legislation, addressing gaps and inefficiencies in the existing framework. This Act was introduced by the Parliament of Australia to streamline customs processes, facilitate international trade, and ensure that the customs system is efficient and effective. The Proclamation under subsection 2(3A) of this Act was issued to set 18 May 2005 as the commencement date for item 43 of Schedule 3, which repeals subsections 163(1B), (1C), and (1D) of the Customs Act 1901. These repealed subsections previously required applicants for a refund of Customs duty to pay a refund application fee, and Customs officers to refuse to consider applications without the fee. The policy objective of this amendment is to remove barriers to efficient customs administration and to support the modernisation of Australia's customs processes.
Scope and Application
The Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001, as proclaimed, applies to the Customs Act 1901 by repealing specific subsections concerning the application fee for refunds of Customs duty. This change impacts any person who applies for a refund of Customs duty by removing the requirement to pay a refund application fee and altering the Customs officer's duty to refuse an application if the fee has not been paid. The Act applies nationally, as it is a Commonwealth statute, and its changes extend to all jurisdictions within Australia. The Proclamation issued under the Act fixes the commencement date of the repeal of these specific subsections as 18 May 2005, ensuring that the amendments come into effect within the prescribed timeframe. This legislative amendment is of a minor nature, specifically targeting the procedural aspects of Customs duty refund applications, and does not substantially alter existing arrangements or require consultation as it is considered a machinery change.
Key Provisions
The Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001, as referenced in subsection 2(3A), specifies that item 43 in Schedule 3 to the Act will commence on a date determined by a Proclamation (subsection 2(3A)). This item repeals subsections 163(1B), (1C) and (1D) of the Customs Act 1901, which previously required applicants for a refund of Customs duty to pay a refund application fee. If the application fee had not been paid, the Customs officer was required to refuse to consider the application. The Proclamation issued fixes 18 May 2005 as the commencement date for item 43, ensuring that the repealed subsections no longer apply from this date.
Under the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001, parties and entities governed by the Customs Act 1901 are relieved from the obligation to pay a refund application fee when applying for a refund of Customs duty. This change simplifies the application process for refunds and removes the requirement for Customs officers to refuse applications that do not include the payment of the fee. The streamlined process is intended to modernise international trade practices and reduce bureaucratic hurdles for applicants.
The Act does not explicitly state any offences, penalties, or consequences for non-compliance with the changes introduced by the Proclamation. However, it is implied that failure to adhere to the new streamlined refund application process could result in non-compliance with the Customs Act 1901 as amended. While specific penalties are not detailed in the provided text, it is reasonable to infer that the usual administrative or legal consequences for non-compliance with customs regulations could apply. These may include fines or other penalties as prescribed under the relevant sections of the Customs Act 1901.