CUSTOMS LICENSING CHARGES ACT 1997
View history note
Hide history noteThis Act may be cited as the Customs Licensing Charges Act 1997.
This Act commences at the same time as item 25 of Schedule 1 to the Customs Amendment Act (No. 1) 1997 commences.
[ CCH Note: Item 25, Sch 1 to the Customs Amendment Act (No 1) 1997 commenced on 1 April 1997.]
In this Act:
broker's licence
means a licence to act as a customs broker granted under section 183C of the Customs Act and includes such a licence that has been renewed under section 183CJ of that Act.
"cargo report"
means a cargo report under section 64AB of the Customs Act.
"commencement day"
means the day on which Part IVA of the Customs Act commences.
Comptroller-General of Customs
means the person who is the Comptroller-General of Customs in accordance with subsection 11(3) or 14(2) of the Australian Border Force Act 2015.
"Customs Act"
means the Customs Act 1901.
customs broker licence application charge
means the customs broker licence application charge payable as set out in section 183CA of the Customs Act.
customs broker licence charge
means the customs broker licence charge payable as set out in section 183CJA of the Customs Act.
"depot licence"
means a licence granted under section 77G of the Customs Act and includes such a licence that has been renewed under section 77T of that Act.
"depot licence application charge"
means the depot licence application charge payable as set out in section 77H of the Customs Act.
"depot licence charge"
means the depot licence charge payable as set out in section 77U of the Customs Act.
"depot licence variation charge"
means the depot licence variation charge payable as set out in section 77LA of the Customs Act.
"electronic"
(Repealed by No 41 of 2015)
"line of cargo"
means cargo covered by that part of a cargo report that constitutes a reference to:
(a) a single air waybill or similar document; or
(b) a single bill of lading or similar document.
"transactions handled"
, in relation to a place that is, or becomes, a depot licensed under Part IVA of the Customs Act and to a period, means lines of cargo received into that place during that period.
warehouse licence
means a licence granted under section 79 of the Customs Act and includes such a licence that has been renewed under section 84 of that Act.
warehouse licence application charge
means the warehouse licence application charge payable as set out in section 80 of the Customs Act.
warehouse licence charge
means the warehouse licence charge payable as set out in section 85 of the Customs Act.
warehouse licence variation charge
means the warehouse licence variation charge payable as set out in section 81B of the Customs Act.
This Act does not extend to Norfolk Island.
Depot licence application charge payable as set out in section 77H of the Customs Act is imposed.
4(2)(Repealed by No 63 of 2011)
4(3) [Depot licence charge under sec 77U]
Depot licence charge payable as set out in section 77U of the Customs Act is imposed.
4(4) [Depot licence variation charge]Depot licence variation charge payable as set out in section 77LA of the Customs Act is imposed.
The amount of depot licence application charge payable by an applicant for a depot licence is $3,000, or, if another amount not exceeding $4,500 is prescribed, that other amount.
Except where subsection (5) applies, the amount of depot licence charge payable in respect of the grant or renewal of a licence as set out in section 77U of the Customs Act is the annual rate of that charge determined in accordance with subsection (2).
For the purposes of this section and subject to subsection (3), the annual rate of depot licence charge payable in respect of the grant or renewal of a licence as set out in section 77U of the Customs Act is:
(a) if the depot concerned was not licensed under Part IVA of that Act immediately before the commencement of the period for which the grant is sought-$4,000, or, if another amount not exceeding $6,000 is prescribed, that other amount; or
(b) if the depot concerned was licensed under Part IVA of that Act during the whole of the year (the reference year ) ending on the 31 March preceding the commencement of the financial year for which the renewal is sought and the depot handled not less than 300 transactions during the reference year-$4,000, or, if another amount not exceeding $6,000 is prescribed, that other amount; or
(c) if the depot concerned was licensed under Part IVA of that Act during the whole of the year (the reference year ) ending on the 31 March preceding the commencement of the financial year for which the renewal is sought and the depot handled less than 300 transactions during the reference year-$1,500, or, if another amount not exceeding $2,250 is prescribed, that other amount.
If the depot concerned commenced to be licensed under Part IVA of the Customs Act during the course of the year (the reference year ) ending on the 31 March preceding the commencement of the financial year for which the renewal is sought and did not cease to be so licensed during that year, subsection (2) has effect as if:
(a) the depot had been licensed under that Part for the whole of the reference year; and
(b) the number of transactions handled by the depot during the reference year were worked out to the nearest whole number using the formula:
| Number of reference day transactions | × |
Days in the reference year
Reference days |
In subsection (3):
"number of reference day transactions"
is the total number of transactions handled by the depot during the reference days.
"days in the reference year"
means:
(a) if paragraph (b) does not apply-365; or
(b) if the reference year is not constituted by 365 days-the number of days in the reference year.
"reference days"
means the number of days in relation to a depot in the reference year during which the depot was licensed under Part IVA of the Customs Act.
If a depot licence is granted for a period that is less than a year, the amount of depot licence charge payable as set out in section 77U in respect of that grant is the amount worked out using the formula:
| Annual rate | × |
Licence days
Days in the year |
where:
"annual rate"
is the amount determined in accordance with subsection (2).
"licence days"
is the number of days during which the licence is in force under that grant.
(a) if paragraph (b) does not apply-365; or
(b) if the financial year in which the licence is in force is not constituted by 365 days-the number of days in that financial year. 6(6)
(Repealed by No 63 of 2011)
6(7)
(Repealed by No 63 of 2011)
6(8)
(Repealed by No 63 of 2011)
SECTION 6A 6A AMOUNT OF DEPOT LICENCE VARIATION CHARGE
The amount of depot licence variation charge payable by an applicant for the variation of a depot licence is $300 or, if another amount, not exceeding $450, is prescribed, that other amount.
Warehouse licence application charge payable as set out in section 80 of the Customs Act is imposed.
6B(2)
Warehouse licence charge payable as set out in section 85 of the Customs Act is imposed.
6B(3)
Warehouse licence variation charge payable as set out in section 81B of the Customs Act is imposed.
The amount of warehouse licence application charge payable by an applicant for a warehouse licence is $3,000, or, if another amount not exceeding $4,500 is prescribed, that other amount.
Grant of licence
6D(1)
The amount of warehouse licence charge payable in respect of the grant of a warehouse licence is:
(a) for the grant of a warehouse licence that comes into force on a 1 July - $4,000, or, if another amount not exceeding $6,000 is prescribed, that other amount; or
(b) for the grant of a warehouse licence that comes into force on a day in a financial year other than 1 July - the amount worked out using the formula:
| Amount applicable
under paragraph (a) |
× | Number of days remaining in the financial year, starting on the day the licence comes into force |
| Number of days in the financial year |
Renewal of licence
6D(2)
The amount of warehouse licence charge payable in respect of the renewal of a warehouse licence is $4,000, or, if another amount not exceeding $6,000 is prescribed, that other amount.
Section subject to section 6E
6D(3)
This section is subject to section 6E.
The amount of warehouse licence charge payable in respect of the grant or renewal of a warehouse licence is worked out under this section if:
(a) the warehouse licence is for a place that is also a premises specified in a manufacturer licence granted under the Excise Act 1901; and
(b) the place is used primarily for the manufacture of excisable goods classified under item 10 of the Schedule to the Excise Tariff Act 1921; and
(c) goods determined in an instrument under subsection (2) of this section are used in the manufacture of those excisable goods.
6E(2)
The Comptroller-General of Customs may, by legislative instrument, determine goods for the purposes of paragraph (1)(c).
Grant of licence
6E(3)
The amount of warehouse licence charge payable in respect of the grant of the warehouse licence is $1,000.
Renewal of licence
6E(4)
The amount of warehouse licence charge payable in respect of the renewal of the warehouse licence is $0.
Note:
If paragraphs (1)(a), (b) and (c) are not satisfied, the amount of warehouse licence charge payable in respect of the renewal of the warehouse licence is worked out under section 6D.
The amount of warehouse licence variation charge payable by an applicant for the variation of a warehouse licence is $300, or, if another amount not exceeding $450 is prescribed, that other amount.
Customs broker licence application charge payable as set out in section 183CA of the Customs Act is imposed.
6G(2)
Customs broker licence charge payable as set out in section 183CJA of the Customs Act is imposed.
The amount of customs broker licence application charge payable by an applicant for a broker's licence is:
(a) if the applicant is a natural person who does not intend to act as a customs broker in his or her own right when the licence is in force - $130, or, if another amount not exceeding $195 is prescribed, that other amount; or
(b) in any other case - $1,300, or, if another amount not exceeding $1,950 is prescribed, that other amount.
The amount of customs broker licence charge payable in respect of the grant or renewal of a broker's licence is:
(a) if the holder of the licence is a natural person who does not intend to act as a customs broker in his or her own right when the licence is in force - $240, or, if another amount not exceeding $360 is prescribed, that other amount; or
(b) in any other case - $2,400, or, if another amount not exceeding $3,600 is prescribed, that other amount.
The Governor-General may make regulations for the purposes of this Act.