Import Processing Charges Amendment Act 2013

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Legislation au C2013A00143 In force Act

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Import Processing Charges Amendment Act 2013

 

No. 143, 2013

 

 

 

 

 

An Act to amend the Import Processing Charges Act 2001, and for related purposes

 

 

Contents

1 Short title

2 Commencement

3 Schedule(s)

Schedule 1—Amendments

Import Processing Charges Act 2001

 

 

 

Import Processing Charges Amendment Act 2013

No. 143, 2013

 

 

 

An Act to amend the Import Processing Charges Act 2001, and for related purposes

[Assented to 13 December 2013]

The Parliament of Australia enacts:

1  Short title

  This Act may be cited as the Import Processing Charges Amendment Act 2013.

2  Commencement

  This Act commences on 1 January 2014.

3  Schedule(s)

  Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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—Amendments

 

Import Processing Charges Act 2001

1  Paragraphs 5(3)(a) to (f)

Repeal the paragraphs, substitute:

 (a) for an electronic import declaration that relates to goods imported into Australia by air (other than goods imported through the post):

 (i) if the value of the goods is at least $10,000—$122.10 or such other amount (not exceeding $183.15) as is prescribed; or

 (ii) otherwise—$40.20 or such other amount (not exceeding $45.00) as is prescribed; or

 (b) for a documentary import declaration that relates to goods imported into Australia by air (other than goods imported through the post):

 (i) if the value of the goods is at least $10,000—$122.10 or such other amount (not exceeding $183.15) as is prescribed; or

 (ii) otherwise—$48.85 or such other amount (not exceeding $73.30) as is prescribed; or

 (c) for an electronic import declaration that relates to goods imported into Australia through the post:

 (i) if the value of the goods is at least $10,000—$122.10 or such other amount (not exceeding $183.15) as is prescribed; or

 (ii) otherwise—$40.20 or such other amount (not exceeding $45.00) as is prescribed; or

 (d) for a documentary import declaration that relates to goods imported into Australia through the post:

 (i) if the value of the goods is at least $10,000—$122.10 or such other amount (not exceeding $183.15) as is prescribed; or

 (ii) otherwise—$48.85 or such other amount (not exceeding $73.30) as is prescribed; or

 (e) for an electronic import declaration that relates to goods imported into Australia by sea (other than goods imported through the post):

 (i) if the value of the goods is at least $10,000—$152.60 or such other amount (not exceeding $228.90) as is prescribed; or

 (ii) otherwise—$50.00 or such other amount (not exceeding $74.00) as is prescribed; or

 (f) for a documentary import declaration that relates to goods imported into Australia by sea (other than goods imported through the post):

 (i) if the value of the goods is at least $10,000—$152.60 or such other amount (not exceeding $228.90) as is prescribed; or

 (ii) otherwise—$65.75 or such other amount (not exceeding $98.60) as is prescribed.

2  Paragraphs 5(6)(a) to (f)

Repeal the paragraphs, substitute:

 (a) for an electronic warehouse declaration that relates to goods imported into Australia by air (other than goods imported through the post):

 (i) if the value of the goods is at least $10,000—$122.10 or such other amount (not exceeding $183.15) as is prescribed; or

 (ii) otherwise—$40.20 or such other amount (not exceeding $45.00) as is prescribed; or

 (b) for a documentary warehouse declaration that relates to goods imported into Australia by air (other than goods imported through the post):

 (i) if the value of the goods is at least $10,000—$122.10 or such other amount (not exceeding $183.15) as is prescribed; or

 (ii) otherwise—$48.85 or such other amount (not exceeding $73.30) as is prescribed; or

 (c) for an electronic warehouse declaration that relates to goods imported into Australia through the post:

 (i) if the value of the goods is at least $10,000—$122.10 or such other amount (not exceeding $183.15) as is prescribed; or

 (ii) otherwise—$40.20 or such other amount (not exceeding $45.00) as is prescribed; or

 (d) for a documentary warehouse declaration that relates to goods imported into Australia through the post:

 (i) if the value of the goods is at least $10,000—$122.10 or such other amount (not exceeding $183.15) as is prescribed; or

 (ii) otherwise—$48.85 or such other amount (not exceeding $73.30) as is prescribed; or

 (e) for an electronic warehouse declaration that relates to goods imported into Australia by sea (other than goods imported through the post):

 (i) if the value of the goods is at least $10,000—$152.60 or such other amount (not exceeding $228.90) as is prescribed; or

 (ii) otherwise—$50.00 or such other amount (not exceeding $74.00) as is prescribed; or

 (f) for a documentary warehouse declaration that relates to goods imported into Australia by sea (other than goods imported through the post):

 (i) if the value of the goods is at least $10,000—$152.60 or such other amount (not exceeding $228.90) as is prescribed; or

 (ii) otherwise—$65.75 or such other amount (not exceeding $98.60) as is prescribed.

3  Application provision

The amendments made by this Schedule apply in relation to goods imported into Australia on or after the commencement of this Schedule.

 

 

 

[Minister’s second reading speech made in—

House of Representatives on 21 November 2013

Senate on 4 December 2013]

(225/13)

 

Overview

The Import Processing Charges Amendment Act 2013 was enacted by the Parliament of Australia to revise the Import Processing Charges Act 2001, addressing issues related to the charges imposed on the processing of import declarations and warehouse declarations. The Act came into effect on 1 January 2014 and introduces new charge structures based on the value of the imported goods and the method of import, whether by air, post, or sea. The primary objective of the Act is to ensure that the import processing charges accurately reflect the costs associated with handling different types of import declarations and warehouses, thereby maintaining a fair and efficient import processing system. The Import Processing Charges Amendment Act 2013 provides specific charge rates for various categories of electronic and documentary import declarations, distinguishing between high-value and other goods, and between different modes of import. The amendments apply to goods imported into Australia on or after the commencement of the Act, ensuring a smooth transition and alignment with the updated charge structures. The Act seeks to maintain an effective and transparent import processing framework that supports the efficient movement of goods across Australian borders.

Scope and Application

The Import Processing Charges Amendment Act 2013 amends the Import Processing Charges Act 2001, impacting entities and individuals involved in the importation of goods into Australia. This Act introduces new fees for import declarations and warehouse declarations, specifying different charges based on the value of the goods and the method of import, whether by air, sea, or post. The charges are differentiated between electronic and documentary declarations, with higher fees for documentary declarations. The Act applies to all goods imported into Australia on or after 1 January 2014, thereby ensuring that all importers are subject to the updated charge structure. The amendments made by this Act are comprehensive and apply to the full spectrum of import activities, ensuring a uniform application across various industries and entities involved in importing goods into Australia. The Act does not explicitly state any exclusions or exemptions but the charges prescribed under the Act are subject to revision through subordinate instruments, which may introduce further specificity or exceptions in the application of these charges.

Key Provisions

The Import Processing Charges Amendment Act 2013 (C2013A00143) amends the Import Processing Charges Act 2001 (section 1). The Act introduces new rates for import processing charges based on the method of import and the value of the goods (Schedule 1, items 1 and 2). Specifically, the Act modifies the charge for electronic and documentary import declarations, as well as warehouse declarations, for goods imported by air, sea, and post, depending on whether the value of the goods is at least $10,000. The changes come into effect for goods imported on or after 1 January 2014 (section 2). Entities and individuals responsible for importing goods into Australia must ensure they are aware of the new charge rates set out in the amended Act. Importers must pay the correct charge based on the value of the goods and the method of import. Failure to pay the appropriate charge could result in delays in the clearance of goods and potential fines or penalties. Importers should also keep records of the charges paid to demonstrate compliance with the amended legislation. The Act does not explicitly state any offences, penalties, or civil/criminal consequences for non-compliance. However, non-payment or underpayment of import processing charges could lead to penalties under the Customs Act 1901. The maximum penalty for non-compliance could be up to 100 penalty units, which is equivalent to approximately $11,000 at the time of writing. Additionally, persistent non-compliance may result in the Australian Border Force taking enforcement action, including the detention of goods or other legal proceedings.

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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.