Import Processing Charges (Amendment and Repeal) Amendment Act 2004
No. 26, 2004
An Act to amend the Import Processing Charges (Amendment and Repeal) Act 2002, and for related purposes
Contents
1 Short title
2 Commencement
3 Schedule(s)
Schedule 1—Amendments
Import Processing Charges (Amendment and Repeal) Act 2002
Import Processing Charges (Amendment and Repeal) Amendment Act 2004
No. 26, 2004
An Act to amend the Import Processing Charges (Amendment and Repeal) Act 2002, and for related purposes
[Assented to 25 March 2004]
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the Import Processing Charges (Amendment and Repeal) Amendment Act 2004.
2 Commencement
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information |
Column 1 | Column 2 | Column 3 |
Provision(s) | Commencement | Date/Details |
1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table | The day on which this Act receives the Royal Assent. | 25 March 2004 |
2. Schedule 1 | At the same time as section 19 of the Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2004 commences. | 19 July 2005 |
Note: This table relates only to the provisions of this Act as originally passed by the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent.
(2) Column 3 of the table contains additional information that is not part of this Act. Information in this column may be added to or edited in any published version of this Act.
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Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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 (Amendment and Repeal) Act 2002
1 Subsection 5(2)
Repeal the subsection, substitute:
(2) Despite the repeal of the Charges Act, the Charges Act continues to apply, as if the repeal had not happened, in the following way:
(a) cargo report processing charge continues to be imposed in respect of a documentary report that is, or is a part of, a cargo report made under the unamended Customs Act before the turn‑off time;
(b) screening charge continues to be imposed in respect of a documentary or electronic report that is, or is a part of, a cargo report, made under the unamended Customs Act;
(c) entry processing charge continues to be imposed in respect of an import entry made under the unamended Customs Act.
(3) With effect from the turn‑off time, the continued imposition of entry processing charge is modified in the following way:
(a) paragraph 6(2)(a) is taken to include a reference to a type D entry;
(b) paragraph 6(2)(b) is taken to include a reference to a type E entry and a type F entry;
(c) paragraphs 6(2)(c) and (d) are taken to be omitted;
(d) paragraph 6(3)(a) is taken to include a reference to a type D entry, a type E entry and a type F entry;
(e) paragraph 6(3)(b) is taken to be omitted.
(4) In this section:
amended Customs Act has the same meaning as in the Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2004.
cargo report has the same meaning as in the Import Processing Charges Act 1997.
import entry has the same meaning as in the Import Processing Charges Act 1997.
turn‑off time has the same meaning as in the Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2004.
unamended Customs Act has the same meaning as in the Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2004.
[Minister’s second reading speech made in—
House of Representatives on 4 December 2003
Senate on 11 March 2004]
(196/03)
Overview
The Import Processing Charges (Amendment and Repeal) Amendment Act 2004, enacted by the Parliament of Australia, serves to further modify the Import Processing Charges (Amendment and Repeal) Act 2002. This legislation was introduced to address the need for ongoing adjustments to the charges related to cargo reports and import entries, ensuring they align with current trade practices and legislative updates. The Act repeals and replaces certain subsections to maintain the applicability of charges despite the repeal of the Charges Act, thereby ensuring continuity in the regulatory framework governing import processing charges. The policy objective, as articulated in the Minister's speeches, is to provide clarity and certainty in the application of these charges, facilitating efficient and compliant import processing within Australia.
Scope and Application
The Import Processing Charges (Amendment and Repeal) Amendment Act 2004 amends the Import Processing Charges (Amendment and Repeal) Act 2002, thereby affecting the imposition of import processing charges. This Act applies to charges levied on cargo reports and import entries under the unamended Customs Act before the turn-off time, as well as to documentary or electronic reports that are part of cargo reports, and to import entries made under the unamended Customs Act. The Act's scope encompasses the continued application of certain charges, albeit modified, after the turn-off time. It applies to any person or entity involved in the importation of goods into Australia, thereby impacting various industries and transactions related to the importation process. The Act has a national jurisdictional reach, as it pertains to Commonwealth legislation. The Act does not explicitly state any exclusions, exemptions, or thresholds, although its provisions modify the application of charges based on specific types of entries. The Act's application can be further extended or restricted through subordinate instruments, such as regulations or rules, which may provide additional details or clarify certain provisions.
Key Provisions
The Import Processing Charges (Amendment and Repeal) Amendment Act 2004 (the "Act") makes significant changes to the Import Processing Charges (Amendment and Repeal) Act 2002 (the "original Act"). The Act modifies how certain import processing charges are applied and enforced, with specific modifications to the application of these charges outlined in the schedule to the Act. The key amendment is found in subsection 5(2) of the original Act, which has been repealed and replaced (Schedule 1). This change allows for the continued application of certain charges even after the repeal of the Charges Act, provided they relate to actions taken before a specified "turn-off time" (section 5(2)(a)-(c)). Furthermore, the Act modifies the scope of these charges to include additional types of import entries (section 5(2)(a)-(e)).
The obligations imposed by the Act are primarily on importers and customs brokers who must comply with the amended charge provisions. Importers and customs brokers are required to ensure that any documentary or electronic reports, and import entries, made under the unamended Customs Act are correctly classified and charged according to the new provisions. This includes being aware of the "turn-off time" and ensuring that charges are applied appropriately based on the type of entry and report. Failure to correctly classify and charge import entries may result in non-compliance with customs regulations and potential penalties.
Breaches of the amended charge provisions can lead to various consequences. Under the original Act, failure to pay the applicable charges could result in fines and other penalties. The maximum penalties for non-compliance are not explicitly stated in the Act itself but would typically be found in the original Import Processing Charges Act 1997 or related legislation. Importers and customs brokers must therefore be diligent in their adherence to the new charge provisions to avoid potential civil or criminal liability. Additionally, the Act may allow for the recovery of unpaid charges and interest, further emphasising the importance of compliance.