CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1989 No. 23, 1989
CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1989 No. 23 of 1989 - TABLE OF PROVISIONS
TABLE OF PROVISIONS PART I-PRELIMINARYSection 1. Short title 2. Commencement PART II-AMENDMENTS OF THE CUSTOMS ACT 1901 AND RELATED TRANSITIONAL PROVISIONS 3. Principal Act 4. Interpretation 5. Information and documents relating to entries etc. 6. Authority to deal with goods 7. Repeal of Division 2 of Part VIII and substitution of new Division: Division 2-Valuation of Imported Goods 154. Interpretation 155. Interpretation-Buying commission 156. Interpretation-Identical goods and similar goods 157. Interpretation-Royalties 158. Interpretation-Transportation costs 159. Value of imported goods 160. Inability to determine a value of imported goods by reason of insufficient or unreliable information 161. Transaction value 161A. Identical goods value 161B. Similar goods value 161C. Deductive (contemporary sales) value 161D. Deductive (later sales) value 161E. Deductive (derived goods sales) value 161F. Computed value 161G. Fall-back value 161H. When transaction value unable to be determined 161J. Value of goods to be in Australian currency 161K. Owner to be advised of value of goods 161L. Review of determinations and other decisions 8. Pallets used in international transport 9. Insertion of new sections: 214AA. Powers of officers to inspect commercial documents under a section 39 authorisation 214AB. Powers of officers to inspect commercial documents in other circumstances 214AC. Warrants may be granted by telephone etc. 10. Insertion of new section: 240. Commercial documents to be kept 11. Review of decisions 12. Goods entered before 1 January 1988 PART III-AMENDMENTS OF THE EXCISE ACT 1901 13. Principal Act 14. Interpretation CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1989 No. 23 of 1989 - LONG TITLE
An Act to amend legislation relating to Customs and Excise, and for related purposes CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1989 No. 23 of 1989 - PART I PART I-PRELIMINARY
CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1989 No. 23 of 1989 - SECT 1 Short title
(Assented to 5 May 1989) 1. This Act may be referred to as the Customs and Excise Legislation Amendment Act 1989. (Minister's second reading speech made in- House of Representatives on 18 November 1987 Senate on 25 November 1987) CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1989 No. 23 of 1989 - SECT 2 Commencement
2. This Act commences on 1 July 1989. CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1989 No. 23 of 1989 - PART II PART II-AMENDMENTS OF THE CUSTOMS ACT 1901 AND RELATED TRANSITIONAL PROVISIONS
CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1989 No. 23 of 1989 - SECT 3 Principal Act
3. In this Part, "Principal Act" means the Customs Act 1901*1*. *1* No. 6, 1901, as amended. For previous amendments, see No. 21, 1906; Nos. 9 and 36, 1910; No. 10, 1916; No. 41, 1920; No. 19, 1922; No. 12, 1923; No. 22, 1925; No. 6, 1930; Nos. 7 and 45, 1934; No. 7, 1935; No. 85, 1936; No. 54, 1947; No. 45, 1949; Nos. 56 and 80, 1950; No. 56, 1951; No. 108, 1952; No. 47, 1953; No. 66, 1954; No. 37, 1957; No. 54, 1959; Nos. 42 and 111, 1960; No. 48, 1963; Nos. 29, 82 and 133, 1965; No. 28, 1966; No. 54, 1967; Nos. 14 and 104, 1968; Nos. 12 and 134, 1971; No. 162, 1973; No. 216, 1973 (as amended by No. 20, 1974); Nos. 28 and 120, 1974; Nos. 56, 77 and 107, 1975; Nos. 41, 91 and
Back to Top
174, 1976; No. 154, 1977; Nos. 36 and 183, 1978; Nos. 92, 116, 177 and 180, 1979; Nos. 13, 15 and 110, 1980; Nos. 45, 64, 67, 152 and 157, 1981; Nos. 48, 51, 80, 108, 115 and 137, 1982; No. 81, 1982 (as amended by No. 39, 1983); Nos. 19, 39 and 101, 1983; Nos. 2, 22, 63, 72 and 165, 1984; Nos. 39, 40 and 175, 1985; Nos. 10, 34 and 149, 1986; and Nos. 51, 76, 81, 104 and 141, 1987; and Nos. 63, 66 and 76, 1988. CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1989 No. 23 of 1989 - SECT 4 Interpretation
4. Section 4 of the Principal Act is amended: (a) by omitting from subsection (1) the definition of "Officer" or "Officer of Customs" and substituting the following definitions: " 'Officer' means an officer of Customs; 'Officer of Customs' means a person: (a) employed in the Customs; or (b) authorised in writing by the Comptroller to perform all of the functions of an officer of Customs; and includes; (c) in relation to a provision of a Customs Act, a person authorised in writing by the Comptroller to perform the functions of an officer of Customs under that provision; or (d) in relation to a power conferred by a provision of a Customs Act, a person authorised in writing by the Comptroller to perform the functions of an officer of Customs in relation to the exercise of that power;"; (b) by inserting in subsection (1) the following definitions: " 'Commercial document', in relation to goods, means a document prepared in the ordinary course of business for the purposes of a commercial transaction involving the goods or the carriage of goods; 'Container' means a container within the meaning of the Customs Convention on Containers, 1972 signed in Geneva on 2 December 1972, as affected by any amendment of the Convention that has come into force; 'Pallet' means a pallet within the meaning of the European Convention on Customs Treatment of Pallets used in International Transport signed in Geneva on 9 December 1960, as affected by any amendment of the Convention that has come into force;"; and (c) by inserting in subsection (1) the following definition: " 'Records offence' means: (a) an offence against subsection 240 (1) or (4) of this Act; (b) an offence against: (i) section 6, 7 or 7A of the Crimes Act 1914; (ii) paragraph 86 (1) (a) of that Act; or (iii) section 237 of this Act; being an offence that relates to an offence of the kind referred to in paragraph (a) of this definition; or (c) an offence against section 29D or 86A of the Crimes Act 1914, being an offence that relates to a tax liability;". CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1989 No. 23 of 1989 - SECT 5 Information and documents relating to entries etc.
5. Section 38B of the Principal Act is amended by omitting subsection (7). CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1989 No. 23 of 1989 - SECT 6 Authority to deal with goods
6. Section 39 of the Principal Act is amended by inserting after subsection (1) the following subsections: "(1A) Authority under this section to deal with goods shall, unless a Collector has determined under subsection (1B) that this subsection does not apply in relation to the goods, be expressed to be subject to the condition that an officer of Customs may, at any time within 5 years after the goods are entered for a particular purpose, require verification of information that was supplied to the Collector for the purposes of their entry for that purpose, and may, for the purpose of that verification, exercise such of the powers conferred under section 214AA as the officer considers necessary.
"(1B) Where a Collector is satisfied that the information given to him or her for the purposes of an entry of goods will not require verification of that information after the goods are entered, he or she may determine, in writing, that subsection (1A) does not apply in relation to the goods.". CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1989 No. 23 of 1989 - SECT 7
7. Division 2 of Part VIII of the Principal Act is repealed and the following Division is substituted:
"Division 2-Valuation of Imported Goods Interpretation "154. (1) In this Division, unless the contrary intention appears: 'about the same time' has the meaning given by subsection (2); 'acquire', in relation to goods, includes purchase, receive in exchange for other goods, take on lease, take on hire, take on hire-purchase and take under licence; 'Australian inland freight', in relation to imported goods, means: (a) if any amount (other than an amount of an Australian inland insurance) was paid or is payable by a trader of the goods to a person other than a person related to a trader of the goods in respect of:
Back to Top
(i) the transportation of the goods on or after their importation into Australia; or (ii) the obtaining of any commercial or other documentation required in respect of the transportation referred to in subparagraph (i) or in respect of the importation of the goods; and a Collector is satisfied of the correctness of that amount-that amount; (b) if any amount (other than an amount of Australian inland insurance) was paid or is payable by a trader of the goods to a person related to a trader of the goods in respect of the provision of a service referred to in subparagraph (a) (i) or (ii) and a Collector: (i) is satisfied that the amount is the same, or substantially the same, as the amount that would be payable to a person not so related; and (ii) is satisfied of the correctness of that amount; that amount; or (c) if any amount (other than an amount of Australian inland insurance) was paid or is payable by a trader in respect of the provision of a service referred to in subparagraph (a) (i) or (ii) but a Collector is not satisfied as required by paragraph (a) or (b), whichever is applicable-such an amount as a Collector determines, having regard to the ordinary costs payable in respect of the provision of the same service to a trader in respect of the same class of goods as the imported goods, under the same conditions, by a person who is not related to a trader of goods of that class, on or after their importation into Australia; or, if more than one of paragraphs (a), (b) and (c) is applicable to the goods, the sum of the amounts ascertained in accordance with the applicable paragraphs; 'Australian inland insurance', in relation to imported goods, means: (a) if any amount was paid or is payable by a trader of the goods to a person other than a person related to a trader of the goods in respect of insurance in relation to the transportation of the goods on or after importation into Australia and a Collector is satisfied of the correctness of that amount-that amount; (b) if any amount was paid or is payable by a trader of the goods to a person related to a trader of the goods in respect of insurance of the kind referred to in paragraph (a) and a Collector: (i) is satisfied that the amount is the same, or substantially the same, as the amount that would be payable to a person not so related; and (ii) is satisfied of the correctness of that amount; that amount; or (c) if any amount was paid or is payable by a trader in respect of insurance of a kind referred to in paragraph (a) but a Collector is not satisfied as required by paragraph (a) or (b), whichever is applicable-such an amount as a Collector determines, having regard to the ordinary cost of the same kind of insurance to a trader in respect of the same class of goods as the imported goods, under the same conditions, where the insurer is not related to a trader of goods of that class; or, if more than one of paragraphs (a), (b) and (c) is applicable to the goods, the sum of the amounts ascertained in accordance with the applicable paragraphs; 'buying commission' has the meaning given by section 155; 'comparable goods', in relation to imported goods, means: (a) the imported goods; (b) identical goods; or (c) similar goods; 'computed value', in relation to imported goods, has the meaning given by section 161F; 'computed valued goods' means exporter's goods: (a) whose owner has, before the payment of duty in respect of the goods (whether before or after any determination of a value of the goods) requested a Collector to take their customs value to be their computed value in preference to their deductive value; and (b) whose computed value can be determined by the Collector; 'customs value', in relation to imported goods, has the meaning given by section 159; 'deductible administrative costs', in relation to goods in a sale, means any costs that are payable on or after the importation of the goods into Australia in relation to the activities of, or services performed by, any local, State or Commonwealth public authorities or officers, any licensed Customs agent, or any other person in Australia, in connection with the importation and subsequent delivery of the goods; 'deductible financing costs', in relation to goods in a sale, means any interest payable under a written contract, agreement or arrangement under which the purchaser is permitted to delay the payment of the price in return for the payment of that interest (whether or not also in return for an increase in the price or for the payment of an additional amount), being a contract, agreement or arrangement entered into between the purchaser and the vendor or another person in relation to the purchase of the goods, where: (a) the interest is distinguished to the satisfaction of a Collector
Back to Top
from the price actually paid or payable for the goods; (b) if a Collector requires the purchaser to demonstrate to the satisfaction of a Collector that identical or similar goods are actually sold at the last-mentioned price-the purchaser so demonstrates; and (c) if a Collector requires the purchaser to demonstrate to the satisfaction of a Collector that the rate of the interest does not exceed the rate of interest in similar contracts, agreements or arrangements entered into in the country where, and at the time when, finance under the first-mentioned contract, agreement or arrangement was provided-the purchaser so demonstrates; 'deductive (contemporary sales) value', in relation to imported goods, has the meaning given by section 161C; 'deductive (derived goods sales) value', in relation to imported goods, has the meaning given by section 161E; 'deductive (later sales) value', in relation to imported goods, has the meaning given by section 161D; 'deductive value', in relation to imported goods, means their: (a) deductive (contemporary sales) value; (b) deductive (later sales) value; or (c) deductive (derived goods sales) value; 'exempted container' means a container that: (a) is not a pallet; and (b) is or has been permitted to be temporarily imported into Australia free of Customs duty under section 162A; 'exempted pallet' means a pallet that is or has been permitted to be temporarily imported into Australia free of Customs duty under either section 162A or 162B; 'exporter's goods' means imported goods exported to Australia by their producer; 'fall-back value', in relation to imported goods, has the meaning given by section 161G; 'foreign inland freight', in relation to imported goods, means: (a) if any amount (other than an amount of foreign inland insurance) was paid or is payable by a trader of the goods to a person other than a person related to a trader of the goods in respect of: (i) the transportation of the goods within a foreign country before they left their place of export; or (ii) the obtaining of any commercial or other documentation (other than documentation required in respect of overseas freight or overseas insurance) required in respect of the transportation referred to in subparagraph (i) or in respect of the transportation of the goods from the foreign country concerned; and a Collector is satisfied of the correctness of that amount-that amount; (b) if any amount (other than an amount of foreign inland insurance) was paid or is payable by a trader of the goods to a person related to a trader of the goods in respect of the provision of service referred to in subparagraph (a) (i) or (ii) and a Collector: (i) is satisfied that the amount is the same, or substantially the same, as the amount that would be payable to a person not so related; and (ii) is satisfied of the correctness of that amount; that amount; or (c) if any amount (other than an amount of foreign inland insurance) was paid or is payable by a trader in respect of the provision of a service referred to in subparagraph (a) (i) or (ii) but a Collector is not satisfied as required by paragraph (a) or (b), whichever is applicable-such an amount as a Collector determines, having regard to the ordinary costs payable in respect of the provision of the same service to a trader, in respect of the same class of goods as the imported goods, under the same conditions, by a person who is not related to a trader of goods of that class, before leaving the same place of export; or, if more than one of paragraphs (a), (b) and (c) is applicable to the goods, the sum of the amounts ascertained in accordance with the applicable paragraphs; 'foreign inland insurance', in relation to imported goods, means: (a) if any amount was paid or is payable by a trader of the goods to a person other than a person related to a trader of the goods in respect of insurance in relation to the transportation of the goods within a foreign country before they left their place of export and a Collector is satisfied of the correctness of that amount-that amount; (b) if any amount was paid or is payable by a trader of the goods to a person related to a trader of the goods in respect of insurance of the kind referred to in paragraph (a) and a Collector: (i) is satisfied that the amount is the same, or substantially the same, as the amount that would be payable to a person not so related; and (ii) is satisfied of the correctness of that amount;
Back to Top
that amount; or (c) if any amount was paid or is payable by a trader in respect of insurance of a kind referred to in paragraph (a) but a Collector is not satisfied as required by paragraph (a) or (b), whichever is applicable-such an amount as a Collector determines, having regard to the ordinary cost of the same kind of insurance to a trader in respect of the same class of goods as the imported goods, under the same conditions, where the insurer is not related to a trader of goods of that class; or, if more than one of paragraphs (a), (b) and (c) is applicable to the goods, the sum of the amounts ascertained in accordance with the applicable paragraphs; 'identical goods', in relation to imported goods, has the meaning given by section 156; 'identical goods value', in relation to imported goods, has the meaning given by section 161A; 'import sales transaction', in relation to imported goods, means: (a) where there was one, and only one, contract of sale for the importation of the goods into Australia entered into before they became subject to Customs control and it was also a contract for their exportation from a foreign country-that contract; (b) where there was one, and only one, contract of sale for the importation of the goods into Australia entered into before they became subject to Customs control and it was not also a contract for their exportation from a foreign country-that contract; or (c) where there were 2 or more contracts of sale for the importation of the goods into Australia entered into before they became subject to Customs control-whichever of the contracts was made last; and includes: (d) any contract, agreement or arrangement, whether formal or informal, to which the vendor, the purchaser or an agent of, or a person related to, the vendor or purchaser is a party that provides for an increase in the value of the goods the subject of the contract of sale referred to in paragraph (a), (b) or (c) prior to their importation; and