Customs Act 1901

PART VIII - THE DUTIES  

Division 1 - The Payment and Computation of Duties Generally  

SECTION 132   RATE OF IMPORT DUTY  

132(1)   [Goods entered for home consumption]  

Subject to this section and to sections 105C and 132B , the rate of any import duty payable on goods is the rate of the duty in force when the goods are entered for home consumption.

132(2)   [Entered more than once]  

Where goods are entered for home consumption more than once before import duty is paid on them, the rate at which the import duty is payable is the rate of the duty in force when the goods were first entered for home consumption.

132(3)   [Goods subsequently entered for warehousing]  

For the purposes of this section, if an entry for home consumption in respect of goods is withdrawn under section 71F and the goods are subsequently entered for warehousing, the entry for home consumption is to be disregarded.

132(4)   [Rate of duty applicable]  

The rate of any import duty on goods about which the owner, or a person acting on behalf of the owner, is required by section 71 to provide information is the rate of the duty in force at the later of the following times (or either of them if they are the same):

(a) the time when the information is provided;

(b) the time when the goods arrive in Australia.

132(5)   [Rate of duty in force when goods arrive in Australia]  

The rate of any import duty on goods:

(a) that are goods of a kind referred to in paragraph 68(1)(e) ; and

(b) about which neither the owner, nor any person acting on behalf of the owner, is required to provide information;

is the rate of duty in force at the time when the goods arrive in Australia.