Tradex Duty Imposition (Customs) Act 1999

Administered by Department of Industry, Science and Resources

Legislation au C2004A00575 In force Act

Legislation content

Tradex Duty Imposition (Customs) Act 1999

No. 186, 1999

Compilation No. 1

Compilation date:    1 July 2016

Includes amendments up to: Act No. 33, 2016

Registered:    25 July 2016

 

About this compilation

This compilation

This is a compilation of the Tradex Duty Imposition (Customs) Act 1999 that shows the text of the law as amended and in force on 1 July 2016 (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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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

1 Short title

2 Commencement

2A Act does not extend to Norfolk Island

3 Imposition of tradex duty

4 Amount of tradex duty

5 Act does not impose tax on property of a State

Endnotes

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

 

An Act to impose the tax payable under section 21 of the Tradex Scheme Act 1999, so far as that tax is a duty of customs

1  Short title

  This Act may be cited as the Tradex Duty Imposition (Customs) Act 1999.

2  Commencement

  This Act commences on the day on which the Tradex Scheme Act 1999 commences.

2A  Act does not extend to Norfolk Island

  This Act does not extend to Norfolk Island.

3  Imposition of tradex duty

 (1) The tax known as tradex duty that is payable under section 21 of the Tradex Scheme Act 1999 is imposed by this section.

 (2) This section imposes the tax known as tradex duty only so far as that tax is a duty of customs within the meaning of section 55 of the Constitution.

4  Amount of tradex duty

  The amount of the tradex duty imposed by this Act in respect of any goods is an amount equal to the duty of customs under the Customs Tariff Act 1995 that would have been payable in respect of the goods upon their entry for home consumption if the goods had not been entered under item 21A of Schedule 4 to that Act.

5  Act does not impose tax on property of a State

 (1) This Act does not impose a tax on property of any kind belonging to a State.

 (2) In this section:

property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.

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

 

ad = added or inserted

o = order(s)

am = amended

Ord = Ordinance

amdt = amendment

orig = original

c = clause(s)

par = paragraph(s)/subparagraph(s)

C[x] = Compilation No. x

    /sub‑subparagraph(s)

Ch = Chapter(s)

pres = present

def = definition(s)

prev = previous

Dict = Dictionary

(prev…) = previously

disallowed = disallowed by Parliament

Pt = Part(s)

Div = Division(s)

r = regulation(s)/rule(s)

ed = editorial change

reloc = relocated

exp = expires/expired or ceases/ceased to have

renum = renumbered

    effect

rep = repealed

F = Federal Register of Legislation

rs = repealed and substituted

gaz = gazette

s = section(s)/subsection(s)

LA = Legislation Act 2003

Sch = Schedule(s)

LIA = Legislative Instruments Act 2003

Sdiv = Subdivision(s)

(md) = misdescribed amendment can be given

SLI = Select Legislative Instrument

    effect

SR = Statutory Rules

(md not incorp) = misdescribed amendment

Sub‑Ch = Sub‑Chapter(s)

    cannot be given effect

SubPt = Subpart(s)

mod = modified/modification

underlining = whole or part not

No. = Number(s)

    commenced or to be commenced

Endnote 3—Legislation history

 

Act

Number and year

Assent

Commencement

Application, saving and transitional provisions

Tradex Duty Imposition (Customs) Act 1999

186, 1999

23 Dec 1999

24 June 2000 (s 2)

 

Territories Legislation Amendment Act 2016

33, 2016

23 Mar 2016

Sch 5 (item 98): 1 July 2016 (s 2(1) item 7)

—

 

Endnote 4—Amendment history

 

Provision affected

How affected

s 2A....................

ad No 33, 2016

 

 

Overview

The Tradex Duty Imposition (Customs) Act 1999 was enacted to facilitate the imposition of the tradex duty as a customs duty, in accordance with the Tradex Scheme Act 1999. This Act was introduced to address the need for a legal framework that aligns the tradex duty with customs duties for the purposes of international trade regulation under Australian law. The Act was passed by the Parliament of Australia and commenced on the same day as the Tradex Scheme Act 1999, which is 24 June 2000. One of the key policy objectives of this Act is to ensure that the tradex duty, which is imposed on certain goods under the Tradex Scheme, is recognised and administered as a duty of customs, thereby integrating it into the broader customs duty regime. This ensures consistency in the way such duties are assessed, collected, and enforced, facilitating smoother international trade transactions and compliance.

Scope and Application

The Tradex Duty Imposition (Customs) Act 1999 applies to the imposition of tradex duty on goods, aligning with the customs duty framework established under the Customs Tariff Act 1995. This Act operates to impose the tax known as tradex duty that is payable under section 21 of the Tradex Scheme Act 1999, specifically as a duty of customs within the meaning of section 55 of the Constitution. It is important to note that this Act does not extend its application to Norfolk Island, as explicitly stated in section 2A. The Act also ensures that it does not impose a tax on property belonging to any State, consistent with section 114 of the Constitution. The amount of tradex duty is determined by reference to the duty of customs that would have applied under the Customs Tariff Act 1995, had the goods been entered for home consumption without the special provisions under item 21A of Schedule 4 of that Act. The application and specifics of the tradex duty are subject to the provisions of this Act and any relevant subordinate instruments or regulations that may further define or modify its application.

Key Provisions

The Tradex Duty Imposition (Customs) Act 1999 (section 3) imposes a tax known as tradex duty, which is payable under section 21 of the Tradex Scheme Act 1999. This imposition is specifically recognised as a duty of customs under section 55 of the Constitution. The amount of tradex duty (section 4) is determined by the equivalent duty of customs under the Customs Tariff Act 1995 that would have been payable if the goods were entered for home consumption under a different item of the Customs Tariff Act 1995. It is essential to note that this Act does not extend to Norfolk Island (section 2A) and it does not impose any tax on property belonging to a State (section 5). Entities and parties governed by this Act must ensure that they comply with the requirements of imposing tradex duty in accordance with the specified conditions and calculations. Importers, exporters, and other relevant stakeholders must be aware of the customs duty equivalents and ensure accurate calculations to avoid non-compliance. Additionally, they must ensure that their activities do not inadvertently impose a tax on property of any kind belonging to a State, as explicitly stated in section 5. Failure to comply with the provisions of this Act may result in civil or criminal consequences. Although the Act itself does not specify maximum penalties, it is important to consider that breaches of customs duties and related taxes are typically subject to the provisions of other relevant legislation, such as the Crimes Act 1914. In such cases, penalties could include fines, imprisonment, or both, depending on the severity and intent of the breach. Given the importance of compliance in customs duties, entities should take proactive measures to ensure adherence to the regulations and avoid potential penalties.

Legal classification tags

Area of Law
Customs Law
Instrument
Act
Concepts
Commencement Provisions
Regulatory Standards
Offence Provisions

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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.