Product Emissions Standards (Customs) Charges Regulations 2018

Product Emissions Standards (Customs) Charges Regulations 2018

made under the

Product Emissions Standards (Customs) Charges Act 2017

Compilation No. 1

Compilation date: 1 July 2021

Includes amendments up to: F2021L01777

Registered: 6 January 2022

About this compilation

This compilation

This is a compilation of the Product Emissions Standards (Customs) Charges Regulations 2018 that shows the text of the law as amended and in force on 1 July 2021 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

Part 1—Preliminary

1 Name

3 Authority

4 Definitions

Part 2—Charge on the importation of emissions‑controlled products

5 Amount of charge imposed on the importation of emissions‑controlled products

Part 3—Transitional, application and saving provisions

6 Amendments made by the Product Emissions Standards (Customs) Charges Amendment Regulations 2021

Endnotes

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Part 1—Preliminary

1  Name

  This instrument is the Product Emissions Standards (Customs) Charges Regulations 2018.

3  Authority

  This instrument is made under the Product Emissions Standards (Customs) Charges Act 2017.

4  Definitions

Note: A number of expressions used in this instrument are defined in the Act, including emissions‑controlled product.

  In this instrument:

Act means the Product Emissions Standards (Customs) Charges Act 2017.

customs value has the meaning given by subsection 154(1) of the Customs Act 1901.

overseas freight has the meaning given by subsection 154(1) of the Customs Act 1901.

overseas insurance has the meaning given by subsection 154(1) of the Customs Act 1901.

passes the importation threshold: see subsection 5(5).

product value of an emissions‑controlled product means:

 (a) if the total declared value of the product is less than $10,000—that value; or

 (b) otherwise—$10,000.

total declared value of an emissions‑controlled product means the sum of the following amounts:

 (a) the customs value of the product;

 (b) the amount paid or payable for overseas freight and overseas insurance in relation to the product.

Part 2—Charge on the importation of emissions‑controlled products

5  Amount of charge imposed on the importation of emissions‑controlled products

 (1) This section is made for the purposes of section 6 of the Act.

Person has not passed the importation threshold

 (2) If:

 (a) a person imports an emissions‑controlled product at a particular time in a financial year; and

 (b) at that time, the person has not passed the importation threshold for the financial year;

the amount of the charge imposed on the importation of the product is nil.

Person passes the importation threshold

 (3) If:

 (a) a person imports an emissions‑controlled product at a particular time in a financial year; and

 (b) at that time, the person passes the importation threshold for the financial year;

the amount of the charge imposed on the importation of the product is to be worked out using the following formula:

where:

total product value means the sum of the product values of each emissions‑controlled product that the person has imported at the time the person passes the importation threshold for the financial year.

Person has already passed the importation threshold

 (4) If:

 (a) a person imports an emissions‑controlled product at a particular time in a financial year; and

 (b) at that time, the person has already passed the importation threshold for the financial year;

the amount of the charge imposed on the importation of the product is to be worked out by multiplying the product value of the product by 0.0033.

Passes the importation threshold

 (5) A person who imports an emissions‑controlled product at a particular time in a financial year passes the importation threshold for the financial year if the sum of the following amounts is more than $44,000:

 (a) the product value of the product;

 (b) the sum of the product values of any other emissions‑controlled products previously imported by the person in the financial year.

Rounding

 (6) An amount worked out under subsection (3) or (4) is to be rounded to the nearest cent (rounding 0.5 cents upwards).

Part 3—Transitional, application and saving provisions

6  Amendments made by the Product Emissions Standards (Customs) Charges Amendment Regulations 2021

  The amendments made by the Product Emissions Standards (Customs) Charges Amendment Regulations 2021 apply in relation to emissions‑controlled products that are imported on or after 1 July 2021.

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history