CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1992 No. 34, 1992
CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1992 No. 34 of 1992 - TABLE OF PROVISIONS
TABLE OF PROVISIONS PART 1 - PRELIMINARY Section 1. Short title 2. Commencement PART 2 - AMENDMENTS OF THE CUSTOMS ACT 1901 3. Principal Act 4. Interpretation 5. Alteration to heading 6. Customs control of goods 7. Persons having possession of dutiable goods to keep them safely 8. Repeal of certain sections 9. Right to require security 10. Impending arrival report 11. Arrival report 12. Cargo report 13. Passenger and crew report 14. Insertion of new section: 64AE. Obligation to answer questions and produce documents 15. Repeal of certain sections and substitution of new sections 68. Entry of imported goods 69. Like customable goods 70. Special clearance goods 71. Information in relation to goods not requiring import entry 71A. Making an import entry 71B. Authority to deal with goods entered under section 71A 71C. Visual examination in presence of officer of Customs 71D. An officer of Customs may request additional information 71E. Application for movement permission 71F. Withdrawal of import entries 71G. Goods not to be entered while an entry is outstanding 71H. Effect of withdrawal 71J. Change of import entry treated as withdrawal 71K. Manner of communicating with Customs by document 71L. Manner and effect of communicating with Customs by computer 16. Failure to make entries 17. Breaking Bulk 18. Insertion of new Division: Division 4A - The use of computers for import entry purposes 77A. Registered COMPILE users 77B. Unauthorised use of registered COMPILE user's PIN number 77C. What happens if the COMPILE computer system is down? 19. Entry of warehoused goods 20. Spirit imported in bulk must be entered for warehousing or transhipment 21. Prohibited exports 22. What is an export entry? 23. Authority to deal with goods under section 114 24. Goods not to be taken on board without authority to deal 25. Submanifests may be prepared before goods are exported 26. Requisites for obtaining Certificate of Clearance 27. Withdrawal of entries, submanifests and manifests 28. Notification of export entries, submanifests, manifests and withdrawals 29. Amendment of heading 30. Payment of duty on ship's or aircraft's stores 31. Rate of import duty 32. Declared permit quotas - effect on rates of import duty 33. Refunds etc. of duty 34. Rebate of duty in respect of diesel fuel used for certain purposes 35. Diesel fuel rebate - notification of sale etc. 36. Diesel fuel rebate - payment of penalty in lieu of prosecution 37. Payments under protest 38. Power to question persons claiming packages 39. Powers of officers to inspect commercial documents in certain circumstances 40. Powers of officers for purposes of section 164 41. External search 42. Customs offences 43. Security of identifying codes and PIN numbers 44. Insertion of new sections: 240A. Rebate documents to be kept
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240B. Persons not to be subject to prosecution under sections 240 and 240A 45. Customs records of computer transmissions admissible in evidence 46. Penalty for making false statements 47. Section 243T not to apply in certain cases 48. Notices 49. Review of decisions 50. Transitional PART 3 - AMENDMENTS OF THE EXCISE ACT 1901 51. Principal Act 52. Payment of duty 53. Rebate of duty in respect of diesel fuel used for certain purposes 54. Diesel fuel rebate - notification of sale etc. 55. Diesel fuel rebate - payment of penalty in lieu of prosecution 56. Powers of officers for purposes of section 78A 57. Insertion of new section: 128A. Rebate documents to be kept CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1992 No. 34 of 1992 - LONG TITLE
An Act to amend legislation relating to Customs and Excise, and for related purposes CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1992 No. 34 of 1992 - PART 1 PART 1 - PRELIMINARY
CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1992 No. 34 of 1992 - SECT 1 Short title
(Assented to 20 May 1992) 1. This Act may be cited as the Customs and Excise Legislation Amendment Act 1992. (Minister's second reading speech made in- House of Representatives on 26 February 1992 Senate on 24 March 1992) CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1992 No. 34 of 1992 - SECT 2 Commencement
2.(1) Sections 1 to 3 inclusive, paragraphs 4(c) and (d), sections 21, 40 and 48, paragraph 49(c) and sections 51, 52 and 56 commence on the day on which this Act receives the Royal Assent. (2) Sections 10 to 14 inclusive, section 24, sections 30 to 36 inclusive, sections 41, 44 and 50, sections 53 to 55 inclusive and section 57 commence 28 days after the day on which this Act receives the Royal Assent.
(3) Subject to subsection (4), the other provisions of this Act commence on a day or days to be fixed by Proclamation.
(4) If a provision of this Act to which subsection (3) applies does not commence within the period of 6 months commencing on the day on which this Act receives the Royal Assent, it commences on the first day after the end of that period. CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1992 No. 34 of 1992 - PART 2 PART 2 - AMENDMENTS OF THE CUSTOMS ACT 1901
CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1992 No. 34 of 1992 - 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 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; Nos. 51, 76, 81, 104 and 141, 1987; Nos. 63, 66 and 76, 1988; Nos. 23, 24, 78, 108 and 174, 1989; Nos. 5, 6, 11, 70, 79 and 111, 1990; and No. 81, 1991. CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1992 No. 34 of 1992 - SECT 4 Interpretation
4. Section 4 of the Principal Act is amended: (a) by omitting from the definition of "Commercial document" in subsection (1) all words after "the carriage of the goods" and substituting the following words and paragraphs: "but does not include a record of any transmission to or from Customs: (a) under the COMPILE computer system in respect of an import entry concerning the goods or a withdrawal of such an entry; or (b) under the EXIT computer system in respect of an export entry, submanifest, or outward manifest concerning the goods or a withdrawal of such an entry, submanifest or manifest;"; (b) by omitting from subsection (1) the definition of "Authority to deal" and substituting the following definition: " `Authority to deal' means:
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(a) in relation to goods the subject of an export entry - an export entry advice, in the form specified under subsection 114C(1), authorising the goods to be dealt with in accordance with the entry; and (b) in relation to goods the subject of an import entry - an authorisation of the kind referred to in subsection 71B(4);"; (c) by omitting from subsection (1) the definition of "The Customs"; (d) by inserting in subsection (1) the following definition: " `Customs' means the Australian Customs Service;"; (e) by inserting in subsection (1) the following definitions: " 'COMPILE user agreement' means an agreement entered into between Customs and a registered COMPILE user under subsection 77A(8); 'COMPILE computer system' means the computer facilities specified in each COMPILE user agreement for all computer communications relating to the importation of goods;"; 'Import entry' means a computer import entry or a documentary import entry within the meaning of section 71A; 'Import entry advice' means a communication, in respect of an import entry, that is made under subsection 71B(1). 'Movement application' means an application made under section 71E for permission to move goods that are, or will be, subject to Customs control; 'PIN number', in relation to a registered COMPILE user, means a personal user identification number allocated to the user under subsection 77A(9); 'Registered COMPILE user' means a person registered as such a user under subsection 77A(5); 'Visual examination application' means an application made under section 71C for permission to examine goods;". CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1992 No. 34 of 1992 - SECT 5 Alteration to heading
5. The heading to Part III of the Principal Act is amended by omitting "ENTRIES". CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1992 No. 34 of 1992 - SECT 6 Customs control of goods
6. Section 30 of the Principal Act is amended: (a) by omitting paragraph (a) and substituting the following paragraphs: "(a) as to goods to which section 68 applies that are unshipped - from the time of their importation: (i) until there has been compliance with a Collector's permit for their unshipment; and (ii) until either they are delivered into home consumption in accordance with an authority to deal under section 71B or with a permission under section 69, 70 or 162A or they are exported to a place outside Australia, whichever happens first; (aa) as to goods to which section 68 applies that are not unshipped - from the time of their importation until they are exported to a place outside Australia; (ab) as to goods referred to in paragraph 68(1)(e), (f) or (i) - from the time of their importation: (i) if they are unshipped - until there has been compliance with a Collector's permit for their unshipment and until they are delivered into home consumption in accordance with an authority under subsection 71(2); or (ii) if they are not unshipped - until they are exported to a place outside Australia; (ac) as to goods referred to in paragraph 68(1)(g) or (h) - from the time of their importation: (i) if they are unshipped - until there has been compliance with a Collector's permit for their unshipment; or (ii) if they are not unshipped - until they are exported to a place outside Australia; (ad) as to goods referred to in paragraph 68(1)(d) - from the time of their importation until they are delivered into home consumption in accordance with an authority under subsection 71(2) or they are exported to a place outside Australia, whichever happens first;"; (b) by omitting from paragraphs 30(b),(c) and (d) "As" (wherever occurring) and substituting "as"; (c) by omitting from paragraph 30(b) "whichever first occurs." and substituting "whichever happens first;"; (d) by omitting from paragraph 30(c) "payment of the duty." and substituting "payment of the duty;". CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1992 No. 34 of 1992 - SECT 7 Persons having possession of dutiable goods to keep them safely
7. Section 35A of the Principal Act is amended: (a) by omitting from paragraph (1A)(a) "section 39 or by authority of a permission given under section 40AA", and substituting "section 71B or by authority of a permission given under section 71E"; (b) by omitting from paragraph (1B)(a) "section 40AA", and substituting "section 71E". CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1992 No. 34 of 1992 - SECT 8 Repeal of certain sections
8. Sections 36, 37, 38, 38A, 38B, 39, 40 and 40AA are repealed.
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CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1992 No. 34 of 1992 - SECT 9 Right to require security
9. Section 42 of the Principal Act is amended by omitting from subsection (1) "section 39" and substituting "section 71B". CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1992 No. 34 of 1992 - SECT 10 Impending arrival report
10. Section 64 of the Principal Act is amended: (a) by inserting before subsection (1) the following subsection: "(1A) This section applies to a ship or aircraft on a voyage or flight to Australia from a place outside Australia."; (b) by omitting from subsection (1) the part of the subsection preceding paragraph (a) and substituting the following: "The master or owner of a ship to which this section applies that is due to arrive at a port in Australia (whether the first port or any subsequent port on the same voyage) must, in accordance with subsection (3), report its impending arrival to Customs:"; (c) by omitting from subsection (1) "the place outside Australia" (wherever occurring) and substituting "the last port"; (d) by omitting subsection (2) and substituting the following subsection: "(2) The pilot or owner of an aircraft to which this section applies that is due to arrive at an airport in Australia (whether the first airport or any subsequent airport on the same flight) must, in accordance with subsection (3), report its impending arrival to Customs: (a) if the journey from the last airport is likely to take not less than 3 hours - not later than 3 hours before its arrival; and (b) if the journey from the last airport is likely to take less than 3 hours - not later than one hour before its arrival. Penalty: $500.". CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1992 No. 34 of 1992 - SECT 11 Arrival report
11. Section 64AA of the Principal Act is amended: (a) by inserting before subsection (1) the following subsection: "(1AA) This section applies to a ship or aircraft on a voyage or flight to Australia from a place outside Australia."; (b) by omitting from subsection (1) the part of the subsection preceding paragraph (a) and substituting the following: "The master or owner of a ship to which this section applies that has arrived at a port in Australia (whether the first port or any subsequent port on the same voyage) must, in accordance with subsection (2), report the ship's arrival to Customs together with particulars of the ship's stores, within the meaning of section 130C, on board at the time of arrival:"; (c) by inserting in paragraph (1)(b) "and the port" after "ship"; (d) by omitting from subsection (1) ", report the ship's arrival to Customs"; (e) by inserting after subsection (1) the following subsections: "(1A) In calculating the period of 24 hours after the ship's arrival for the purposes of paragraph (1)(a), any time that falls on a Sunday or a holiday is to be disregarded. "(1B) The pilot or owner of an aircraft to which this section applies that has arrived at an airport in Australia (whether the first airport or any subsequent airport on the same flight) must, in accordance with subsection (2), report the aircraft's arrival to Customs together with particulars of the aircraft's stores, within the meaning of section 130C, on board at the time of arrival: (a) before the end of a period of 3 hours after the aircraft's arrival; or (b) before the issue of a Certificate of Clearance in respect of the aircraft and the airport; whichever happens first. Penalty: $500."; (f) by inserting in subsection (2) "or (1B)" after "subsection (1)"; (g) by omitting from paragraph (2)(c) "ships at the port" and substituting "ships or aircraft at the port or airport". CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1992 No. 34 of 1992 - SECT 12 Cargo report
12. Section 64AB of the Principal Act is amended by omitting from subsection (2) all the words after "computer", and substituting the following: "a report of the cargo that is intended to be unshipped at the port: (a) if the journey from the last port is likely to take not less than 48 hours - not later than 48 hours before the ship's arrival at the port; and (b) if the journey from the last port is likely to take less than 48 hours - not later than 24 hours before its arrival.". CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1992 No. 34 of 1992 - SECT 13 Passenger and crew report
13. Section 64AC of the Principal Act is amended: (a) by omitting from subsection (1) "ship on a voyage" and substituting "ship or aircraft on a voyage or flight"; (b) by omitting subsection (2) and substituting the following subsections: "(2) The master or owner of a ship to which this section applies that is due to arrive at a port in Australia (whether the first port or any subsequent port on the same voyage) must communicate to Customs, by document or computer,
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a report of all the crew and passengers who will be on board the ship at the time of its arrival at the port: (a) if the journey from the last port is likely to take not less than 48 hours - not later than 48 hours before the ship's arrival at the port; and (b) if the journey from the last port is likely to take less than 48 hours - not later than 24 hours before its arrival. Penalty: $500. "(2A) The pilot or owner of an aircraft to which this section applies that is due to arrive at an airport in Australia (whether the first airport or any subsequent airport on the same flight) must communicate to Customs: (a) by document - not later than 3 hours after the arrival of the aircraft at the airport; or (b) by computer - not later than the time of arrival of the aircraft at the airport; a report of the full name and date of birth of each crew member and the number of passengers who were or will be on board the aircraft at the time of its arrival at the airport. Penalty: $500.". CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1992 No. 34 of 1992 - SECT 14 Insertion of new section
14. After section 64AD of the Principal Act, the following section is inserted: Obligation to answer questions and produce documents "64AE.(1) The master and owner of a ship to which section 64, 64AA, 64AB or 64AC applies must each: (a) answer questions asked by a Collector relating to the ship or the ship's cargo, crew, passengers, stores or voyage; and (b) at the request of a Collector, produce documents relating to the ship or the ship's cargo, crew, passengers, stores or voyage that are in his or her possession or control at the time of the request. Penalty: $500. "(2) The pilot and owner of an aircraft to which section 64, 64AA, 64AB or 64AC applies must each: (a) answer questions asked by a Collector relating to the aircraft or the aircraft's cargo, crew, passengers, stores or flight; and (b) at the request of a Collector, produce documents relating to the aircraft or the aircraft's cargo, crew, passengers, stores or flight that are in his or her possession or control at the time of the request. Penalty: $500. "(3) It is a defence to a prosecution for an offence against subsection (1) or (2) if the person charged had a reasonable excuse for: (a) refusing or failing to answer questions asked by a Collector; or (b) refusing or failing to produce documents when so requested by a Collector.". CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1992 No. 34 of 1992 - SECT 15 Repeal of certain sections and substitution of new sections
15. Sections 68, 69, 71, 71A and 71B of the Principal Act are repealed and the following sections are substituted: Entry of imported goods "68.(1) This section applies to: (a) goods that are imported into Australia; and (b) goods that are intended to be imported into Australia and that are on board a ship or aircraft that has commenced its journey to Australia; and (c) a ship or aircraft that is intended to be imported into Australia and that has commenced its journey to Australia; but does not apply to: (d) goods that are accompanied or unaccompanied personal or household effects of a passenger, or a member of a crew, of a ship or aircraft; and (e) goods, other than prescribed goods: (i) that are included in a consignment consigned through the Post Office by one person to another; and (ii) that have a value not exceeding $1,000 or such other amount as is prescribed; and (f) goods, other than prescribed goods: (i) that are included in a consignment consigned otherwise than by post by one person to another; and (ii) that are all transported to Australia in the same ship or aircraft; and (iii) that have a value not exceeding $250 or such other amount as is prescribed; and (g) containers: (i) that are the property of a person carrying on business in Australia; and (ii) that are imported on a temporary basis to be re-exported, whether empty or loaded; and (h) containers: (i) that were manufactured in Australia; and (ii) that are, when imported into Australia, the property of a person carrying on business in Australia; and (iii) that were the property of that person when, and have
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remained the property of that person since, they were exported or were last exported from Australia; and (i) goods that, under the regulations, are exempted from this section, either absolutely or on such terms and conditions as are specified in the regulations. "(2) The owner of goods to which this section applies may, at any time before the ship or aircraft carrying the goods first arrives at a port or airport in Australia at which any goods are to be discharged, enter the goods: (a) for home consumption; or (b) for warehousing; or (c) for transhipment. "(3) If the owner of goods to which this section applies does not enter the goods under subsection (2) for a purpose set out in that subsection, the owner must enter the goods for one or other such purpose after the ship or aircraft carrying the goods first arrives at a port or airport in Australia at which any goods are to be discharged.
"(4) For the purposes of paragraph (1)(d), goods: (a) in quantities exceeding what could reasonably be expected to be required by a passenger or member of the crew of a ship or aircraft for his or her own use; or