Customs Act 1901
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Hide history noteSubdiv B, comprising s 71A to 71DA, inserted by No 95 of 2001, s 3, Sch 3, Pt 2, item 38, effective 19 July 2005. The new subdivision replaces s 71A to 71D which formerly read:
SECTION 71A MAKING AN IMPORT ENTRY
71A(1) [Import entry defined]An import entry is a communication to Customs of information:
(a) concerning goods to which section 68 applies that are intended to be entered for home consumption, for warehousing, or for transhipment; or
(b) concerning warehoused goods that are intended to be entered for home consumption;that is effected:
(c) by document; or
(d) except so far as goods intended to be entered for transhipment are concerned - by computer.HistoryS 71A(1) substituted by No 3 of 1997, s 3 and Sch 1 item 15, effective 1 April 1997, applicable in relation to all import entries (including altered import entries) transmitted or given to Customs under s 71A after the commencement of item 15. Sch 1 item 16 of No 3 of 1997 provides that in spite of the repeal and remaking of sub-s 71A(1), any communication to Customs before item 15 came into force that is an import entry within the meaning of that subsection as in force immediately before the commencement of that item is to be taken to continue to be such an entry within the meaning of that subsection as remade by that item.
71A(2) [Documentary import entry]A documentary import entry must:
(a) be made by the owner of the goods concerned; and
(b) be communicated to Customs:
(i) by giving or sending it to an officer doing duty in relation to entries under this Part; orat the place at which the goods are to be delivered for home consumption, warehousing, or transhipment.
(ii) by leaving it at a place that has been allocated for lodgment of import entries in a Customs Office;HistoryS 71A(2) amended by No 3 of 1997, s 3 and Sch 1 item 17, effective 1 April 1997, applicable in relation to all import entries (including altered import entries) transmitted or given to Customs under s 71A after the commencement of item 17.
71A(3) [Computer import entry]A computer import entry must be transmitted by a registered COMPILE user as the owner, or on behalf of the owner, of the goods concerned.
71A(4)
(Repealed by No 82 of 2002, Sch 3 [ 13], effective 10 October 2002.)
71A(5) [Production of permission may be required]Nothing in subsection (4) affects any power of an officer of Customs, under this Act, to require the production of such permission.
71A(6) [Where goods entered]When an import entry is, or is taken under section 71L to have been, communicated to Customs, and the goods to which the entry relates have been imported or have been brought to the first port or airport in Australia at which any goods are to be discharged, the goods are taken to have been entered.
71A(7) [Goods entered when brought to port]When an import entry is, or is taken under section 71L to have been, communicated to Customs before the goods to which the entry relates have been brought to the first port or airport in Australia at which any goods are to be discharged, the goods are taken to have been entered only when they are brought to that port or airport.
SECTION 71AA LIABILITY FOR ENTRY PROCESSING CHARGEHistoryS 71A repealed and substituted by No 34 of 1992, s 15, effective 1 September 1992.
71AA(1) [Owner liable to pay charge]When an import entry (including an altered import entry) in respect of goods is, or is taken to have been, communicated to Customs under section 71A, the owner of the goods becomes liable to pay entry processing charge.
71AA(2) [Liability where more than one owner]In any circumstance where one person who is an owner of goods pays entry processing charge in respect of an import entry relating to particular goods, any other person who is an owner of those goods ceases to be liable to pay charge in respect of that entry.
71AA(3) [Import entry withdrawn]If an import entry is withdrawn under subsection 71F(1), or is taken, under subsection 71F(1A) or (6), to have been withdrawn, before the issue of an authority to deal in respect of goods covered by the entry, then, despite subsection (1), the owner of the goods is not liable to pay entry processing charge in respect of that entry.
HistoryS 71AA(3) amended by No 142 of 1999, s 3 and Sch 1, item 2, effective 4 May 2000.
71AA(4) [Meaning of ``import entry'']In this section:
"import entry"
does not include an entry for transhipment.SECTION 71AB WAREHOUSED GOODS ENTRY FEEHistoryS 71AA inserted by No 3 of 1997, s 3 and Sch 1 item 18, effective 1 April 1997, applicable in relation to all import entries (including altered import entries) transmitted or given to Customs under s 71A after the commencement of item 18.
71AB(1) [Owner liable to pay fee]An owner of warehoused goods who enters the goods for home consumption is liable to pay a fee (the warehoused goods entry fee ) for the processing by Customs of that entry.
71AB(2) [Formula]The amount of the warehoused goods entry fee is an amount worked out using the formula:
FR + [LR × Number of relevant lines] where: FR means the flat rate applicable under subsection (3) to
the entry concerned.LR means the line rate applicable under subsection (4) to
each relevant line of the entry concerned.Number of relevant lines , in relation to the entry
concerned, means the number of lines of the entry to
which, under subsection (4), the line rate applies.
71AB(3) [Flat rate]For the purposes of subsection (2), the flat rate is:
(a) $5.00, or such other amount as is prescribed, for a computer import entry; and
(b) $26.75, or such other amount as is prescribed, for a documentary import entry.
71AB(4) [Line rate]For the purposes of subsection (2), the line rate is:
(a) $0.20, or such other amount as is prescribed, for each line of a computer import entry after the tenth line of the entry; and
(b) $0.80, or such other amount as is prescribed, for each line of a documentary import entry after the first line of the entry.
71AB(5) [Liability where more than one owner]In any circumstance where one person who is the owner of warehoused goods pays the warehoused goods entry fee for an entry relating to those goods, any other person who is an owner of those goods ceases to be liable to pay the fee for that entry.
71AB(6) [Definitions]In this section:
"line"
, in relation to an import entry, means the part of the import entry that constitutes a description of particular goods covered by the entry that fall to a single tariff classification to which a duty rate attaches (whether or not the import entry contains descriptions of other goods covered by the entry and falling to the same tariff classification or to another tariff classification)."warehoused goods"
includes goods that may be treated as if they are warehoused goods by virtue of section 100.SECTION 71B AUTHORITY TO DEAL WITH GOODS ENTERED UNDER SECTION 71AHistoryS 71AB inserted by No 3 of 1997, s 3 and Sch 1 item 19, effective 1 April 1997, applicable in relation to all import entries (including altered import entries) transmitted or given to Customs under s 71A after the commencement of item 19.
71B(1) [Import entry advice]Where an entry in respect of goods has been given or transmitted to Customs, Customs must give an import entry advice, by document or computer, in accordance with this section.
HistoryS 71B(1) substituted by No 34 of 1992, s 15, effective 1 September 1992.
71B(2) [Documentary import entry advice]An import entry advice relating to goods entered by documentary import entry:
(a) must be given to the owner of the goods or be made available for collection by leaving it at a place in a Customs office that has been allocated for collection of such advices; and
(b) must contain:
(i) a statement to the effect that the goods are cleared for home consumption, warehousing, or transhipment; or
(ii) a statement that the goods are directed for further examination.HistoryS 71B(2) amended by No 8 of 1994, s 7(a), effective 18 January 1994; substituted by No 34 of 1992, s 15, effective 1 September 1992.
71B(3) [Computer import entry advice]An import entry advice relating to goods entered by a computer import entry:
(a) must refer to the entry number given by the COMPILE computer system to the particular import entry; and
(b) must be transmitted to the registered COMPILE user whose PIN number was transmitted in relation to the entry; and
(c) must include:
(i) a statement to the effect that the goods are cleared for home consumption or warehousing; or
(ii) a statement that the goods are directed for further examination.HistoryS 71B(3) amended by No 8 of 1994, s 7(b), effective 18 January 1994; substituted by No 34 of 1992, s 15, effective 1 September 1992.
71B(3A) [Cargo clearance advice]An authority to deal may not be issued unless a cargo clearance advice authorising the goods the subject of the import entry advice to be released for home consumption or warehousing has first been issued under section 74A.
HistoryS 71B(3A) inserted by No 209 of 1992, s 13, effective 1 June 1993; substituted by No 34 of 1992, s 15, effective 1 September 1992.
71B(4) [Authority to deal]Where:
(a) an import entry advice is given or transmitted under this section; and
(b) a payment is made of any duty, GST, luxury car tax, wine tax, entry processing charge, warehoused goods entry fee or other charge or fee payable at the time of entry of, or in respect of, the goods covered by the import entry advice;Customs must:
(c) if the advice was given under subsection (2) - give the person to whom the advice was given an authority, in writing, to take the goods into home consumption, to warehouse them or to tranship them, as the case requires; and
(d) if the advice was given under subsection (3) - give the person to whom the advice was transmitted, by message transmitted to the person, an authority to take the goods into home consumption or to warehouse them, as the case requires.HistoryS 71B(4) amended by No 176 of 1999, s 3 and Sch 2, item 20, applicable in relation to goods entered for home consumption after commencement of the amendment on 1 July 2000; and No 3 of 1997, s 3 and Sch 1 item 20, effective 1 April 1997, applicable in relation to all import entries (including altered import entries) transmitted or given to Customs under s 71A after the commencement of item 20.
S 71B(4) amended by No 85 of 1995, s 6 and Sch 4, effective 1 July 1995; No 8 of 1994, s 7(c), effective 18 January 1994; substituted by No 34 of 1992, s 15, effective 1 September 1992.
71B(4A) [Goods prescribed by regulation]Customs must give an authority under subsection (4) of this section in relation to goods covered by item 2 of the table in subsection 132AA(1) if subsection (4) would require Customs to do so apart from paragraph (4)(b).
Note:
Subsection 132AA(1) provides that import duty on goods covered by item 2 of the table in that subsection must be paid by a time worked out under the regulations.
S 71B(4A) inserted by No 142 of 1999, s 3 and Sch 2, item 2, effective 4 May 2000.
71B(4B) [GST, luxury car tax, wine tax not paid]
Customs must give an authority under subsection (4) in relation to goods if:
(a) that subsection would require Customs to do so apart from the fact that any or all of the following were not paid when duty on the goods was paid (or would have been payable if the goods had been subject to duty):
(i) the GST payable on the taxable importation (as defined in the GST Act), if any, that is associated with the import of the goods;
(ii) if a taxable importation of a luxury car (as defined in the Luxury Car Tax Act) is associated with the import of the goods - the luxury car tax payable on that taxable importation;
(iii) if a taxable dealing (as defined in the Wine Tax Act) is associated with the import of the goods - the wine tax payable on that dealing; and
(b) because of the following provisions, the unpaid GST, luxury car tax or wine tax (as appropriate) was not payable until after duty on the goods was payable (or would have been payable if the goods had been subject to duty):
(i) paragraph 33-15(b) of the GST Act;
(ii) paragraph 13-20(b) of the Luxury Car Tax Act;
(iii) paragraph 23-5(b) of the Wine Tax Act.
S 71B(4B) inserted by No 176 of 1999, s 3 and Sch 2, item 21, applicable in relation to goods entered for home consumption after commencement of the amendment on 1 July 2000.
71B(5) [Matters to be set out in authority]
Where goods are authorised to be taken into home consumption, to be warehoused or to be transhipped, the authority to deal, whether given by document or computer, must set out:
(a) any condition, of the kind referred to in subsection (6), to which the authority is subject; and
(b) the date on which the authority is given; and
(c) such other information as is prescribed.
S 71B(5) substituted by No 34 of 1992, s 15, effective 1 September 1992.
71B(6) [Authority may be subject to specified permission]
An authority to deal with goods may be expressed to be subject to a condition that a specified permission for the goods to be dealt with (however it is described) be obtained under another law of the Commonwealth.
S 71B(6) substituted by No 34 of 1992, s 15, effective 1 September 1992.
71B(7) [Authority given when specified permission obtained]
Where an authority to deal with goods is expressed to be subject to the condition that a specified permission be obtained, the authority is taken not to have been given until the permission has been obtained.
S 71B(7) substituted by No 34 of 1992, s 15, effective 1 September 1992.
71B(8) [Cancellation of authority]
An officer may, at any time before goods authorised to be taken into home consumption, to be warehoused or to be transhipped are so dealt with, cancel that authority:
(a) if the authority was given in respect of a documentary entry - by signing a notice stating that the authority is cancelled and setting out the reasons for that cancellation and serving a copy of that notice on the person who made the entry or, if that person does not have possession of the goods, on the person who has possession of the goods; and
(b) if the authority was given in respect of a computer entry:
(i) by transmitting to the registered COMPILE user to whom the authority was given a cancellation notice setting out the same particulars as are required to be included in a notice referred to in paragraph (a); or
(ii) by signing and serving a notice of the kind referred to in paragraph (a) on the registered COMPILE user to whom the authority was given, or, if that person does not have possession of the goods, on the person who has possession of the goods;
and the cancellation has effect from the moment the notice is served or transmitted, as the case requires.
S 71B(8) amended by No 209 of 1992, s 13, effective 22 December 1992; substituted by No 34 of 1992, s 15, effective 1 September 1992.
71C(1) [Application for permission]
If a person permitted or required to make an import entry in respect of goods to which section 68 applies does not have the information to complete the entry, the person may make application to Customs, by document, for permission to examine the goods in the presence of an officer of Customs.
71C(2) [Manner of application]
An application must be communicated to Customs by giving it to an officer of Customs doing duty in relation to import entries.
71C(3) [Permission by notice in writing]
When an application is given to Customs under subsection (2), an officer of Customs must, by notice in writing, give the applicant permission to examine the goods to which the application relates on a day and at a place nominated in the notice.
71C(4) [Examination]
A person who has received a visual examination permission may examine the goods in accordance with the permission in the presence of an officer of Customs.
S 71C inserted by No 34 of 1992, s 15, effective 1 September 1992.
71D(1) [Power of officer of Customs]
Without limiting the generality of the information that may be required be included in an import entry, where goods have been entered, authority to deal with the goods in accordance with the entry may be refused until an officer doing duty in relation to import entries:
(a) has verified particulars of the goods shown in the entry; or
(b) is satisfied of any other matter that may be relevant to the granting of an authority to deal.
71D(2) [Requirement to deliver documents or information]
An officer doing duty in relation to import entries may, by document or by computer, require the owner of goods entered under section 71A:
(a) to deliver to the officer the commercial documents in respect of the goods that are in the owner's possession or under the owner's control (including any such documents that had previously been delivered to an officer and had been returned to the owner); or
(b) to deliver to the officer such information, in writing, relating to the goods, being information of a kind specified in the notice, as is within the knowledge of the owner or as the owner is reasonably able to obtain.
71D(3) [Documentary requirement]
A documentary requirement for the delivery of documents or information in respect of an import entry must:
(a) be communicated to the person by whom, or on whose behalf, the entry was communicated; and
(b) be in an approved form and contain such particulars as the form requires.
71D(4) [Computer requirement]
A computer requirement for the delivery of documents or information in respect of an import entry must:
(a) be transmitted to the registered COMPILE user by whom, or on whose behalf, the entry was communicated; and
(b) be transmitted using the COMPILE computer system; and
(c) communicate such particulars as are set out in an approved statement.
71D(5) [Power to ask questions relating to goods]
An officer doing duty in relation to import entries may ask the owner of goods entered under section 71A and, if another person communicated the entry on behalf of the owner, that other person, any questions relating to the goods.
71D(6) [Requirement to verify particulars]
An officer doing duty in relation to import entries may require the owner of any goods entered under section 71A to verify the particulars shown in the entry by declaration or the production of documents.
71D(7) [Authority to deal]
Where:
(a) the owner of goods has been required to deliver documents or information in relation to the goods under subsection (2); or
(b) the owner of, or the person giving an entry in respect of, goods has been asked a question in respect of the goods under subsection (5); or
(c) the owner of goods has been required to verify a matter in respect of the goods under subsection (6);
authority to deal with the relevant goods in accordance with the entry must not be granted unless:
(d) the requirement referred to in paragraph (a) has been complied with or withdrawn; or
(e) the question referred to in paragraph (b) has been answered or withdrawn; or
(f) the requirement referred to in paragraph (c) has been complied with or withdrawn, or a security has been taken for compliance with the requirement;
as the case requires.
S 71D(7) amended by No 85 of 1995, s 6 and Sch 4, effective 1 July 1995.
71D(8) [Commercial document delivered]
Subject to section 215, where a person delivers a commercial document to an officer doing duty in relation to import entries under this section, the officer must deal with the document and then return the document to that person.
S 71D inserted by No 34 of 1992, s 15, effective 1 September 1992.
When an import declaration (including an altered import declaration) in respect of goods to which section 68 applies (other than warehoused goods) is, or is taken to have been, communicated to the Department under section 71A , the owner of the goods becomes liable to pay import declaration processing charge in respect of the declaration.
S 71B(1) amended by No 41 of 2015, s 3 and Sch 1 item 240, effective 1 July 2015. For saving and transitional provisions see note under the title of this Act.
71B(2)
If a person who is an owner of goods pays import declaration processing charge in respect of an import declaration relating to particular goods, any other person who is an owner of those goods ceases to be liable to pay charge in respect of that declaration.
71B(3)
If an import declaration is withdrawn under subsection 71F(1) , or is taken, under subsection 71F(2) or (7) , to have been withdrawn, before the issue of an authority to deal in respect of goods covered by the declaration, then, despite subsection (1), the owner of the goods is not liable to pay import declaration processing charge in respect of the declaration.
Exemptions from charge
71B(4)
The Minister may, by legislative instrument, determine one or more of the following:
(a) that specified persons are exempt from liability to pay import declaration processing charge;
(b) that persons are exempt from liability to pay import declaration processing charge in respect of import declarations relating to specified goods;
(c) that specified persons are exempt from liability to pay import declaration processing charge in respect of import declarations relating to specified goods.
S 71B(4) inserted by No 19 of 2017, s 3 and Sch 3 item 1, effective 5 April 2017.
71B(5)
An instrument under subsection (4) takes effect on the day specified in the instrument (which may be earlier or later than the day the instrument is made).
S 71B(5) inserted by No 19 of 2017, s 3 and Sch 3 item 1, effective 5 April 2017.
Refund of charge
71B(6)
If:
(a) a person pays an amount of import declaration processing charge on or after the day an instrument under subsection (4) takes effect; and
(b) the person is exempt from liability to pay that amount of charge because of that instrument;
the Comptroller-General of Customs must, on behalf of the Commonwealth, refund to the person an amount equal to the amount of charge paid.
S 71B(6) inserted by No 19 of 2017, s 3 and Sch 3 item 1, effective 5 April 2017.
Debt
71B(7)
An amount of import declaration processing charge that a person is liable to pay:
(a) is a debt due by the person to the Commonwealth; and
(b) may be recovered by action in a court of competent jurisdiction.
S 71B(7) inserted by No 19 of 2017, s 3 and Sch 3 item 1, effective 5 April 2017.
S 71B substituted by No 95 of 2001, s 3, Sch 3, Pt 2, item 38.
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