Explanatory Memorandum
(Circulated by authority of the Minister for Justice and Customs, Senator the Honourable Christopher Martin Ellison)Notes on clauses
Clause 1 - Short title
This clause provides for the Bill, when enacted, to be cited as the Customs Legislation Amendment Act (No. 2) 2003.
Clause 2 - Commencement
Subclause (1) provides that each provision of this Bill specified in column 1 of the table in that subclause commences or is taken to have commenced on the day or at the time specified in column 2 of the table.
Item 1 of the table provides that sections 1 to 3 and anything in this Bill not elsewhere covered by the table will commence on the day on which the Bill receives the Royal Assent.
Item 2 of the table provides that Part 1 of Schedule 1 will commence immediately after item 118 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 (the ITM Act). Part 1 amends the outturn reporting provisions which will be inserted into the Customs Act 1901 (the Customs Act) by item 118 of Schedule 3 to the ITM Act to ensure that certain reports do not have to be made if containers are not unloaded from a ship. Item 118 can only commence when Customs has developed the new electronic systems for communicating outturn reports. It is anticipated that item 118 will be proclaimed to commence in 2004 but if it is not proclaimed, it will commence on 20 July 2005 (the "default commencement date"), which is the commencement date of the ITM Act as proposed to be extended by Part 5A of Schedule 1.
Item 3 of the table provides that Part 2 of Schedule 1 will commence immediately after item 62 of Schedule 3 to the ITM Act. Part 2 amends the removal reporting requirements which will be inserted into the Customs Act by item 62 of Schedule 3 to the ITM Act. Item 62 has not commenced yet but will commence on the default commencement date unless proclaimed to commence before that date. Item 62 contains amendments relating to the reporting of goods for export and the departures of ships and aircraft. It is anticipated that item 62 will be proclaimed to commence in early 2004.
Item 4 of the table provides that Division 1 of Part 3 of Schedule 1 will commence immediately after item 1 of Schedule 3 to the ITM Act. Division 1 of Part 3 introduces new evidence and record keeping requirements in respect of the new electronic systems that the Chief Executive Officer of Customs (the CEO) has to establish and maintain under section 126D of the Customs Act. Section 126D will be inserted into the Customs Act by item 1 of Schedule 3 to the ITM Act. Item 1 amends the Customs Act to require the CEO to establish and maintain electronic systems to enable persons to communicate electronically with Customs. Item 1 has not commenced yet but will commence on the default commencement date unless proclaimed to commence before that date. It is anticipated that these provisions will be proclaimed to commence at the same time as the export provisions in the ITM Act namely in early 2004.
Item 5 of the table provides that Division 2 of Part 3 of Schedule 1 will commence immediately after the commencement of item 38 of Schedule 3 to the ITM Act. Division 2 amends section 71F of the Customs Act as it will be when inserted into that Act by the ITM Act. Item 38 deals, amongst other things, with import entries, New section 71F relates to the withdrawing import entries. Item 38 has not commenced yet but will commence on the default commencement date unless proclaimed to commence before that date. It is anticipated that item 38 and new section 71F will be proclaimed to commence in 2004.
Item 6 of the table provides that Part 4 of Schedule 1 will commence 28 days after the day on which this Bill receives the Royal Assent. Part 4 amends the false or misleading statement offences in the Customs Act as well as the document retention obligations. The 28 day period will give Customs time to inform people of their new obligations and of the new offence provisions.
Item 7 of the table provides that Part 5 of Schedule 1 will be taken to have commenced immediately after the commencement of item 5 of Schedule 6 to the Border Security Legislation Amendment Act 2002. Item 5 commenced on 5 January 2003. This technical amendment is explained in more detail below.
Item 8 of the table provides that Parts 5A, 6 and 7 of Schedule 1 will commence on the day on which this Bill receives the Royal Assent. Part 5A provides for extension of the time for commencement of the ITM Act. Part 6 allows people whose administrative penalty remission applications are rejected, to apply to the Administrative Appeals Tribunal for review of that decision.
Part 7 introduces new transitional arrangements that will apply when the new export electronic systems and the amendments in the ITM Act relating to exports commence. The transitional arrangements whilst commencing on the Royal Assent will be operative when the relevant amendments in the ITM Act commence.
Subclause 2(2) provides that column 3 of the table is for additional information that is not part of the Bill.
Clause 3 - Schedule(s)
This clause is the formal enabling provision for the Schedule to the Bill, providing that each Act specified in a Schedule is amended in accordance with the applicable items of the Schedule. In this Bill, the Customs Act, the Customs Legislation Amendment Act (No. 1) 2002 and the ITM Act are being amended.
The clause also provides that the other items of the Schedules have effect according to their terms. This is a standard enabling clause for transitional, savings and application items in amending legislation.