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Customs Act 1901

PART IV - THE IMPORTATION OF GOODS

Division 4 - The Entry, Unshipment, Landing, and Examination of Goods

Subdivision E - General

History

Subdiv E, comprising s 71F to 71L, inserted by No 95 of 2001, s 3, Sch 3, Pt 2, item 39, effective 19 July 2005. The new subdivision replaces s 71F to 71L which formerly read:

SECTION 71F WITHDRAWAL OF IMPORT ENTRIES
71F(1) [Communication of withdrawal]
At any time after an import entry is communicated to Customs and before the goods to which it relates are dealt with in accordance with the entry, a withdrawal of the entry may be communicated to Customs by document or computer.
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S 71F(1) inserted by No 34 of 1992, s 15, effective 1 September 1992.

71F(1A) [Alteration of entry]
If, at any time after a person has communicated an import entry to Customs and before the goods to which it relates are dealt with in accordance with the entry, the person changes information included in the entry, the person is taken, at the time when an import entry advice is given or transmitted in respect of the altered entry, to have withdrawn the entry as it previously stood.
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S 71F(1A) inserted by No 142 of 1999, s 3 and Sch 1, item 3, effective 4 May 2000.

71F(2) [Documentary withdrawal]
A documentary withdrawal of an import entry must:

(a) be communicated by the person by whom, or on whose behalf, the entry was communicated; and

(b) be communicated to Customs by giving it to an officer doing duty in relation to import entries.
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S 71F(2) inserted by No 34 of 1992, s 15, effective 1 September 1992.

71F(3) [Computer withdrawal]
A computer withdrawal of an import entry in respect of particular goods must be transmitted by a registered COMPILE user as, or on behalf of, the owner of the goods.
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S 71F(3) inserted by No 34 of 1992, s 15, effective 1 September 1992.

71F(4)

(Repealed by No 136 of 2003)

71F(5) [When withdrawal effected]
A withdrawal of an entry is effected when it is, or is taken under section 71L to have been, communicated to Customs.
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S 71F(5) inserted by No 34 of 1992, s 15, effective 1 September 1992.

71F(6) [When duty not paid]
If:

(a) an import entry is communicated to Customs; and

(b) any duty, fee, charge or tax in respect of goods covered by the entry remains unpaid for 30 days starting on:

(i) the day on which the import entry advice relating to the goods is communicated; or

(ii) if under subsection 132AA(1) the duty is payable by a time worked out under the regulations - the day on which that time occurs; and

(c) after that period ends, the Collector gives written notice to the owner of the goods requiring payment of the unpaid duty, fee, charge or tax (as appropriate) within a further period set out in the notice; and

(d) the unpaid duty, fee, charge or tax (as appropriate) is not paid within the further period;
the import entry is taken to have been withdrawn under subsection (1).

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History

S 71F(6)(b) amended by No 176 of 1999, s 3 and Sch 2, item 31, applicable in relation to import entries communicated to Customs after commencement of the amendment on 4 May 2000.

S 71F(6)(b) substituted by No 142 of 1999, s 3 and Sch 2, item 3, effective 4 May 2000.

S 71F(6)(b), (c), (d) amended by No 176 of 1999, s 3 and Sch 2, items 5 and 6, applicable in relation to import entries communicated to Customs after commencement of the amendment on 22 December 1999.

S 71F(6) inserted by No 8 of 1994.

SECTION 71G GOODS NOT TO BE ENTERED WHILE AN ENTRY IS OUTSTANDING
71G(1) [Further import entry]
Where goods have been entered for home consumption under subsection 68(2) or (3), a person must not communicate a further import entry to Customs in respect of those goods or of any part of those goods unless the first-mentioned entry is withdrawn.
Penalty: 15 penalty units.

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S 71G(1) amended by No 82 of 2002, Sch 1 [ 41], effective 10 October 2002.

71G(2) [Liability]
Subsection (1) is an offence of strict liability.
Note:

For strict liability , see section 6.1 of the Criminal Code .

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History

S 71G(2) inserted by No 82 of 2002, Sch 1 [ 42], effective 10 October 2002.

S 71G amended by No 82 of 2002, Sch 1 [ 41], effective 10 October 2002.

S 71G inserted by No 34 of 1992, s 15, effective 1 September 1992.

SECTION 71H EFFECT OF WITHDRAWAL
71H(1) [Authority revoked]
When a withdrawal of an import entry takes effect, any authority to deal with the goods to which the entry relates is revoked.

71H(2) [Prosecution or imposition of penalty]
Despite the withdrawal of an import entry:

(a) a person may be prosecuted in respect of the entry; and

(b) a penalty may be imposed on a person who is convicted of an offence in respect of the entry;
as if it had not been withdrawn.

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S 71H(2) amended by No 119 of 2003, s 3, Sch 3, Pt 2, item 4, effective 4 December 2003.

[ CCH Note: No 119 of 2003, s 3, Sch 3, Pt 2, item 5, contains the following saving provision:

Saving
5
The amendment of paragraph 71H(2)(a) of the Customs Act 1901 by this Part does not prevent action from being taken under section 243T of that Act (as that section continues to apply, despite its repeal by item 5 of Schedule 2 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 , because of item 5A of that Schedule) in relation to an import entry that:

(a) was made before that repeal; and

(b) was withdrawn (whether before or after that repeal).]

71H(2A) [Infringement notices]
Despite the withdrawal of an import entry, action may be taken under Division 5 of Part XIII in respect of the entry as if it had not been withdrawn.
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S 71H(2A) inserted by No 119 of 2003, s 3, Sch 3, Pt 2, item 6, effective 4 December 2003, applicable to an entry made after commencement of item 6.

71H(3) [Withdrawal of documentary entry]
The withdrawal of a documentary entry does not entitle the person who communicated it to have it returned.
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S 71H inserted by No 34 of 1992, s 15, effective 1 September 1992.

SECTION 71J ANNOTATION OF IMPORT ENTRY BY CUSTOMS FOR CERTAIN PURPOSES NOT TO CONSTITUTE WITHDRAWAL
71J
Any annotation of an import entry that is made by Customs as a result of the acceptance by Customs of an application for a refund or rebate of all or a part of the duty paid, or for a remission of all or a part of the duty payable, on goods covered by the import entry, is not to be taken to constitute a withdrawal of the entry for the purposes of this Act.
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S 71J substituted by No 142 of 1999, s 3 and Sch 1, item 4, effective 4 May 2000.

[ CCH Note: Item 9 of Sch 1 of No 142 of 1999 contains the following provision:

`` 9 Import entries taken to have been withdrawn under section 71J of the Customs Act

If an import entry is taken to have been withdrawn under section 71J of the Customs Act 1901 as in force before the date of commencement of item 4 of this Schedule, that import entry is to be treated, on and after that date, as if it were taken to have been withdrawn under section 71F(1A) of the Customs Act 1901 as amended by this Act.'']

SECTION 71K MANNER OF COMMUNICATING WITH CUSTOMS BY DOCUMENT
71K
An import entry, a withdrawal of an import entry, a visual examination application, a movement application, or a return for the purposes of subsection 69(5) or 70(7), that is communicated to Customs by document:

(a) must be in an approved form; and

(b) must include such information as the approved form requires; and

(c) must be signed in the manner indicated in the approved form.
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S 71K inserted by No 34 of 1992, s 15, effective 1 September 1992.

SECTION 71L MANNER AND EFFECT OF COMMUNICATING WITH CUSTOMS BY COMPUTER
71L(1) [Use of COMPILE system]
An import entry, a withdrawal of such an entry, or a return for the purposes of subsection 69(5), 70(7) or 77D(5) that is transmitted to Customs by computer:

(a) must be transmitted using the COMPILE computer system during a time when, under regulations made for the purpose of section 28, a person can transmit a computer import entry to Customs; and

(b) must be signed by transmitting, in relation to the entry or the withdrawal, the registered COMPILE user's PIN number; and

(c) must communicate such information as is set out in an approved statement relating to that communication.
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S 71L(1) amended by No 85 of 1995, s 6 and Sch 4 item 7, effective 9 November 1995 and No 209 of 1992, s 15, effective 22 December 1992.

71L(2) [Communication of entry, withdrawal or return]
For the purposes of this Act, an import entry, a withdrawal of such an entry, or a return for the purposes of subsection 69(5), 70(7) or 77D(5) is taken to have been communicated to Customs by computer when an import entry advice or an acknowledgment of the withdrawal or of the return is transmitted by Customs using the COMPILE computer system to the registered COMPILE user whose PIN number was transmitted in relation to the entry or withdrawal.
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S 71L(2) amended by No 85 of 1995, s 6 and Sch 4 item 8, effective 9 November 1995 and No 209 of 1992, s 15, effective 22 December 1992.

S 71L inserted by No 34 of 1992, s 15, effective 1 September 1992.

71L(3) [Movement application]
A movement application that is transmitted to Customs by computer:

(a) must be transmitted using a cargo automation system or the COMPILE computer system during a time when, under regulations made for the purposes of section 28, a person can transmit a computer entry to Customs; and

(b) must be signed by transmitting, in relation to the application, the registered user's identifying code under the cargo automation system or the registered COMPILE user's PIN number, as the case requires; and

(c) must communicate such information as is set out in an approved statement relating to that communication.
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S 71L(3) inserted by No 209 of 1992, s 15, effective 1 June 1993.

71L(4) [Movement application deemed communicated]
For the purposes of this Act, a movement application is taken to have been communicated to Customs by computer:

(a) when an acknowledgment of the application is transmitted by Customs using a cargo automation system to the registered user of that system whose identifying code was transmitted in relation to the application; or

(b) when an acknowledgment of the application is transmitted by Customs using the COMPILE computer system to the registered COMPILE user whose PIN number was transmitted in relation to the application;
as the case requires.

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S 71L(4) inserted by No 209 of 1992, s 15, effective 1 June 1993.

SECTION 71E MOVEMENT PERMISSIONS
Movement permissions - movement to specified places

71E(1)

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Where particular goods, or goods of a particular kind, are, or after their importation will be, subject to customs control, application may be made to the Department, by document or electronically, in accordance with this section, for permission to move those goods, or goods of that kind, or to move them after their importation, to a place specified in the application.

71E(2)
A documentary movement application must:

(a) be made by the owner of the goods concerned; and

(b)

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be communicated to the Department by giving it to an officer doing duty in relation to import entries or to the movement of goods subject to customs control.

71E(2A)

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If:

(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.

71E(2B)

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A movement application under subsection (2A) must be made electronically.

71E(2C)

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This subsection applies to goods if:

(a) the goods are:

(i) accompanied by, and described in, temporary admission papers issued in accordance with an agreement between Australia and one or more other countries that provides for the temporary importation of goods without payment of duty; or

(ii) subject to an application under section 162AA for permission to take delivery of goods; and

(b)

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neither of the following applies:

(i) the Comptroller-General of Customs has refused to accept a security or undertaking under section 162A in relation to the goods;

(ii) a Collector has refused to grant permission under section 162A to take delivery of the goods.

71E(3)

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If a movement application is duly communicated to the Department, subsections (3AA) and (3AB) apply.

71E(3AA)

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An officer may direct the applicant to ensure that the goods are held in the place where they are currently located until the decision is made on the application.

71E(3AB)

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If a direction is not given under subsection (3AA) , or a reasonable period has elapsed since the giving of such a direction to enable the making of an informed decision on the application, an officer must:

(a) if the application is a document movement application - by notice in writing to the applicant; or

(b) if the application is an electronic movement application - by sending a message electronically to the applicant;

do either of the following:

(c) give the applicant permission to move the goods to which the application relates in accordance with the application either unconditionally or subject to such conditions as are specified in the notice or message;

(d) refuse the application and set out in the notice or message the reasons for the refusal.

Movement permissions - excise-equivalent warehouse licences

71E(3AC)

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The Comptroller-General of Customs may give permission in writing to the holder of an excise-equivalent warehouse licence to remove excise-equivalent goods from the warehouse or warehouses covered by the licence to any other warehouse at which excise-equivalent goods of the kind being removed are authorised to be warehoused (whether by that or any other excise-equivalent warehouse licence).

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71E(3AD)

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The Comptroller-General of Customs:

(a) must give a permission under subsection (3AC) to the holder of an excise-equivalent warehouse licence:

(i) on the grant of the licence if the licence covers more than one warehouse; or

(ii) for a licence that when granted covered only one warehouse - if the Comptroller-General varies the licence to cover more than one warehouse; and

(b) otherwise, may give a permission under that subsection on application by the licence holder.

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71E(3AE)

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A permission given under subsection (3AC) has effect subject to any conditions that apply to the licence that covers the warehouse from which the goods are removed.

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Effect of movement permissions

71E(3AF)

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A permission given under paragraph (3AB)(c) or subsection (3AC) is, until revoked, authority for the person to whom the permission is given to move goods to which the permission relates accordingly.

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Forfeiture of goods moved otherwise than as permitted

71E(3B)
If a person moves goods otherwise than in accordance with the requirement of a permission to which the goods relate, the movement of the goods is, for the purposes of paragraph 229(1)(g) , taken not to have been authorised by this Act.

Certain cargo reports taken to be movement applications

71E(3C)

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If a cargo report states that goods specified in the report are proposed to be moved from a Customs place to another Customs place, then, despite section 71L , the statement is taken to be a movement application in respect of the goods duly made under this section.

71E(3D)

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In subsection (3C) :

Customs place
has the meaning given by subsection 183UA(1) .

Directions to move goods to a warehouse

71E(4)

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Where goods are moved to a place other than a warehouse in accordance with a permission under paragraph (3AB)(c) , an officer of Customs may, at any time while the goods remain under customs control, direct in writing that they be moved from that place to a warehouse specified in the direction within a period specified in the direction.

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71E(5)
If goods are not moved in accordance with such a direction, an officer of Customs may arrange for the goods to be moved to the warehouse specified in the direction or to any other warehouse.

71E(6)
Where an officer of Customs has arranged for goods to be moved to a warehouse, the Commonwealth has a lien on the goods for any expenses incurred in connection with their removal to the warehouse and for any warehouse rent and charges incurred in relation to the goods.

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