Source: https://www.legislation.gov.au/Details/C2013A00033
Timestamp: 2020-07-13 16:37:43
Document Index: 424553726

Matched Legal Cases: ['art 1', 'art 2', 'art 3', 'art 4', 'art 5', 'art 6', 'art 7', 'art 8', 'art 9', 'arts 2', 'art 1', 'art 2', 'art 3', 'art 4', 'art 5', 'art 6', 'art 7', 'art 8', 'art 9']

Details: C2013A00033
- C2013A00033
Act No. 33 of 2013 as made
Originating Bill: Customs Amendment (Miscellaneous Measures) Bill 2012
C2013A00033
No. 33, 2013
Part 1—Unlawful bringing of restricted goods into Australia 3
Part 2—Entry of ships or aircraft for home consumption or warehousing 5
Part 3—Valuation of imported goods 8
Part 4—Designation of Customs places 10
Part 5—Warehouse licences 11
Part 6—Notification of particulars of cargo reporters 13
Part 7—Accredited client program 14
A New Tax System (Wine Equalisation Tax) Act 1999 14
Import Processing Charges Act 2001 17
Part 8—Electronic cargo reporting 19
Part 9—Other amendments 21
This Act may be cited as the Customs Amendment (Miscellaneous Measures) Act 2013.
3. Schedule 1, Parts 2 to 9
Part 1—Unlawful bringing of restricted goods into Australia
1 Subsection 4(1) (after paragraph (b) of the definition of Prohibited goods)
(ba) restricted goods that have been brought into Australia other than in accordance with a permission under subsection 233BABAE(2); or
restricted goods has the meaning given by section 233BABAE.
3 After subsection 4(19A)
(19B) Without limiting Part XII, a person is taken to be unlawfully carrying prohibited goods on his or her body if the person is carrying, on his or her body, restricted goods that have been brought into Australia other than in accordance with a permission under subsection 233BABAE(2).
4 Subsection 183UA(1) (paragraph (b) of the definition of special forfeited goods)
After “229(1)(b),”, insert “(da),”.
5 After paragraph 229(1)(d)
(da) All restricted goods brought into Australia other than in accordance with a permission under subsection 233BABAE(2).
6 Before section 233BABA
233BABAE Offence for bringing restricted goods into Australia
(a) the person brings goods into Australia; and
(b) the goods are restricted goods.
(2) Subsection (1) does not apply if the person brings the goods into Australia in accordance with a written permission given by the Minister for the purposes of this subsection.
(3) For the purposes of this Act, restricted goods are goods:
(a) that, if imported, would be prohibited imports; and
(b) that are prescribed by the regulations for the purposes of this definition.
(4) This section has effect only for purposes related to external affairs, including:
(a) for purposes related to giving effect to an international agreement to which Australia is a party; and
(b) for purposes related to addressing matters of international concern.
7 Subsection 233BABA(1)
Omit “or smuggled goods”, substitute “, smuggled goods or restricted goods”.
8 Paragraph 233BABA(2)(a)
The amendments made by this Part apply in relation to goods brought into Australia on or after the commencement of this Part.
Part 2—Entry of ships or aircraft for home consumption or warehousing
10 Paragraph 30(1)(a)
After “goods to which section 68 applies that are unshipped”, insert “or that are a ship or aircraft not carried on board a ship or aircraft”.
11 Paragraph 30(1)(aa)
Omit “unshipped”, substitute “goods to which paragraph (a) of this subsection applies”.
12 Subsections 68(2) and (3)
(2) The owner of goods to which this section applies may enter the goods for home consumption or for warehousing:
(a) for goods carried on board a ship or aircraft—at any time before the ship or aircraft first arrives at a port or airport in Australia at which any goods are to be discharged; or
(b) for goods that are a ship or aircraft and that are not carried on board a ship or aircraft—at any time before the ship or aircraft first arrives at a port or airport in Australia.
(3) If the owner of goods to which this section applies does not enter the goods under subsection (2) for home consumption or for warehousing, the owner must enter the goods for home consumption or for warehousing:
(a) for goods carried on board a ship or aircraft—after the ship or aircraft first arrives at a port or airport in Australia at which any goods are to be discharged; or
(b) for goods that are a ship or aircraft and that are not carried on board a ship or aircraft—after the ship or aircraft first arrives at a port or airport in Australia.
13 Subsections 71A(7) and (8)
(b) before the time when the declaration is, or is so taken to have been, communicated to Customs, the goods to which the declaration relates:
(i) have been imported; or
(ii) for goods carried on board a ship or aircraft—have been brought to the first port or airport in Australia at which any goods are to be discharged; or
(iii) for goods that are a ship or aircraft and that are not carried on board a ship or aircraft—have arrived at a port or airport in Australia;
(b) at the time when the declaration is, or is so taken to have been, communicated to Customs, the goods to which the declaration relates:
(i) for goods carried on board a ship or aircraft—have not been brought to the first port or airport in Australia at which any goods are to be discharged; or
(ii) for goods that are a ship or aircraft and that are not carried on board a ship or aircraft—have not arrived at a port or airport in Australia;
the goods are taken to be entered for home consumption only when they are brought to that first port or airport in Australia or when they arrive at a port or airport in Australia (as the case requires).
14 Subsection 71E(2A)
(a) the goods are goods to which section 68 applies; and
(b) the goods have not been entered for home consumption or warehousing; and
(c) subsection (2C) does not apply to the goods;
a movement application may be made only by:
(d) for goods carried on board a ship or aircraft—the operator of the ship or aircraft, a cargo reporter in relation to the goods, or a stevedore or depot operator who has, or intends to take, possession of the goods; or
(e) for goods that are a ship or aircraft and that are not carried on board a ship or aircraft—the owner of the goods.
15 Section 104 (heading)
104 Customable beverage imported in bulk must be entered for warehousing
16 Section 104
Omit “either be entered for warehousing under paragraph 68(2)(b) or for transhipment under paragraph 68(2)(c)”, substitute “be entered for warehousing under subsection 68(2) or (3)”.
(1) The amendment made by item 12 does not affect the validity of entries of goods for home consumption or warehousing made before the commencement of that item.
(2) The amendment made by item 14 does not affect the validity of movement applications made before the commencement of that item.
Part 3—Valuation of imported goods
18 Subsection 154(1) (subparagraph (a)(i) of the definition of purchaser’s material costs)
Omit “cost of acquisition”, substitute “value of the materials at the time of acquisition by the purchaser”.
19 Subsection 154(1) (subparagraph (a)(ii) of the definition of purchaser’s material costs)
Omit “cost of acquisition of the materials by the person”, substitute “value of the materials at the time of acquisition by the purchaser”.
20 Subsection 154(1) (subparagraph (a)(ii) of the definition of purchaser’s subsidiary costs)
Omit “cost of acquisition”, substitute “value of the subsidiary goods at the time of acquisition by the purchaser”.
21 Subsection 154(1) (subparagraph (a)(iii) of the definition of purchaser’s subsidiary costs)
Omit “cost of acquisition by the person”, substitute “value of the subsidiary goods at the time of acquisition by the purchaser”.
22 Subsection 154(1) (subparagraph (e)(i) of the definition of purchaser’s subsidiary costs)
Omit “cost of that supply”, substitute “value of the subsidiary services at the time of that supply”.
23 Subsection 154(1) (subparagraph (a)(i) of the definition of purchaser’s tooling costs)
Omit “cost of acquisition”, substitute “value of the tooling at the time of acquisition by the purchaser”.
24 Subsection 154(1) (subparagraph (a)(ii) of the definition of purchaser’s tooling costs)
Omit “cost of acquisition of the tooling by the person”, substitute “value of the tooling at the time of acquisition by the purchaser”.
25 Subsection 154(1) (subparagraph (a)(ii) of the definition of purchaser’s work costs)
Omit “cost of acquisition”, substitute “value of the work goods at the time of acquisition by the purchaser”.
26 Subsection 154(1) (subparagraph (a)(iii) of the definition of purchaser’s work costs)
Omit “cost of acquisition by the person”, substitute “value of the work goods at the time of acquisition by the purchaser”.
27 Subsection 154(1) (subparagraph (d)(i) of the definition of purchaser’s work costs)
Omit “cost of that supply”, substitute “value of the work services at the time of that supply”.
(a) goods imported into Australia on or after the commencement of this Part; and
(b) goods imported into Australia before the commencement of this Part, where the time for working out the rate of import duty on the goods had not occurred before the commencement of this Part.
Part 4—Designation of Customs places
29 Subparagraphs 234AA(1)(a)(i), (ii) and (iii)
After “passengers”, insert “or crew”.
30 Subsection 234AA(3)
Omit “an airport”, substitute “a port, or an airport,”.
31 Paragraph 234A(1)(b)
32 Paragraph 234A(1B)(b)
33 Paragraph 234AB(1)(b)
(1) The amendment made by item 31 applies in relation to the examination of baggage on or after the commencement of that item.
(2) The amendment made by item 32 applies in relation to notices given on or after the commencement of that item.
(3) The amendment made by item 33 applies in relation to directions given on or after the commencement of that item.
Part 5—Warehouse licences
35 After section 80
80A CEO may require applicant to supply further information
(1) The CEO may, by written notice given to an applicant for a warehouse licence, require the applicant to supply further information in relation to the application within the period that is specified in the notice.
(2) The CEO may extend the specified period if the applicant, in writing, requests the CEO to do so.
(3) If the applicant:
(a) fails to supply the further information within the specified period, or that period as extended under subsection (2); but
(b) supplies the information at a later time;
the CEO must not take the information into account in determining whether to grant the warehouse licence.
36 Paragraph 81(2)(d)
Omit “made in”, substitute “made under section 80 or 80A in relation to”.
37 Subsection 81A(1)
(1) If an application for a warehouse licence is made, the CEO must decide whether or not to grant the licence within 60 days after:
(b) if the CEO, under section 80A, requires the applicant to supply further information in relation to the application and the applicant supplies the information in accordance with that section—the receipt of the information.
The amendments made by this Part apply in relation to applications for warehouse licences made on or after the commencement of this Part.
Part 6—Notification of particulars of cargo reporters
39 At the end of section 64AAB
(9) A cargo reporter who is required to make a report under this section is not liable to be prosecuted for, and cannot be served with an infringement notice under Division 5 of Part XIII for, an offence against this section if:
(a) the cargo reporter made a report, but contravened subsection (4) of this section; and
(b) the time (the actual time of arrival) at which the ship or aircraft in question arrived at the first port or airport in Australia since it last departed from a port or airport outside Australia was later than the estimated time of arrival referred to in subsection 64AB(8); and
(c) the cargo reporter would not have contravened subsection (4) of this section if the estimated time of arrival of the ship or aircraft had been its actual time of arrival.
Part 7—Accredited client program
40 Section 5‑30 (table item LE1)
Omit “or 71DB(7)”.
41 Section 5‑30 (table item LE2)
Omit “or 71DB(8)”.
42 Subsection 4(1) (definition of accredited client)
43 Subsection 4(1) (definition of accredited client payment day)
44 Subsection 4(1) (definition of ACEAN)
45 Subsection 4(1) (paragraphs (aa) and (c) of the definition of Authority to deal)
46 Subsection 4(1) (definition of business rules)
47 Subsection 4(1) (definition of cargo release advice)
48 Subsection 4(1) (paragraph (a) of the definition of commercial document)
Omit “RCR,”.
49 Subsection 4(1) (paragraph (a) of the definition of commercial document)
Omit “, RCR” (last occurring).
50 Subsection 4(1) (definition of export information contract)
51 Subsection 4(1) (definition of import entry advice)
Omit “, a cargo release advice”.
52 Subsection 4(1) (definition of import information contract)
53 Subsection 4(1) (definition of periodic declaration)
54 Subsection 4(1) (definition of periodic declaration processing charge)
55 Subsection 4(1) (definition of RCR)
56 Subsection 4(1) (definition of RCR processing charge)
57 Subsection 68(3A)
(3A) An entry of goods for home consumption is made by communicating to Customs an import declaration in respect of the goods.
58 Subdivision C of Division 4 of Part IV
59 Subsection 71G(1)
Omit “, a further RCR”.
60 Subsection 71G(1)
Omit “or RCR”.
61 Subsection 71L(3)
Omit “, a return for the purposes of subsection 69(8) or 70(7) or section 105C or a periodic declaration”, substitute “or a return for the purposes of subsection 69(8) or 70(7) or section 105C”.
62 Subsection 71L(3)
Omit “, the return or the declaration”, substitute “or the return”.
63 Subsection 71L(3)
Omit “, return or declaration”, substitute “or return”.
64 Section 113AA
An entry of goods for export is made by making in respect of the goods an export declaration other than a declaration that Customs refuses under subsection 114(8) to accept.
65 Subdivision C of Division 2 of Part VI
66 Subsection 114C(4B)
67 Paragraph 114C(5)(b)
Omit “or an ACEAN”.
68 Paragraph 114C(5)(b)
Omit “or used the ACEAN”.
69 Paragraph 114C(6)(b)
70 Paragraph 114C(6)(b)
71 Paragraph 114C(7)(b)
72 Subsection 114CA(3)
73 Paragraph 114CA(3)(a)
74 Subsection 114CB(3)
75 Section 116A
76 Subsection 132AA(4) (table item 1A)
77 Subsections 132B(4) and (8)
Omit “or 71DE”.
78 Subsections 167(3B), (3C) and (4A)
79 Part XVI (heading)
Part XVI—Regulations and by‑laws
80 Section 273EB
81 Paragraph 273GA(1)(aag)
Omit “, 71DE”.
82 Subsection 3(1) (paragraphs (d) and (e) of the definition of import processing charge)
83 Subsections 4(4) and (5)
84 Subsections 5(4) and (5)
Part 8—Electronic cargo reporting
85 Subsection 64AB(3)
86 Subsection 64AB(4)
Omit “to which subsection (3) does not apply”.
87 Subsection 64AB(4A)
88 Subsection 64AB(5)
Omit “required by an approved form to be contained in a documentary cargo report, or required by an approved statement to be communicated electronically,”, substitute “required by an approved statement to be communicated electronically”.
89 Paragraphs 64AB(5)(a), (aa) and (b)
Omit “form or”.
90 Subsection 64AB(6)
Omit “forms or”.
91 Subsections 64AB(7) and (7A)
92 Subsection 64AB(7A) (note)
93 Subsection 64AB(7B)
94 Subsection 64AB(7B) (note)
95 Subsections 64AB(12) to (14)
96 Subsection 64ACE(1)
Omit “64AB,”.
97 Paragraph 273GA(1)(aaaaa)
Part 9—Other amendments
98 Subsection 69(8)
99 Subsection 77F(1) (definition of Tribunal)
House of Representatives on 28 November 2012
Senate on 7 February 2013]
(208/12)