{"id":"F2017L01673","name":"Customs (Exemption from payment of Import Declaration Processing Charge) Determination 2017","slug":"customs-exemption-from-payment-of-import-declaration-processing-charge-determination-2017","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":96564,"registerId":"commonwealth-F2017L01673-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs (Exemption from payment of Import Declaration Processing Charge) Determination 2017","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 20.2\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![](image.001.jpeg)\n\n \n\nCustoms (Exemption from payment of Import Declaration Processing Charge) Determination 2017\n\n \n\n(Customs Act 1901)\n\n \n\n(paragraph 71B(4)(b))\n\nI, Peter Dutton, Minister for Immigration and Border Protection, under paragraph 71B(4)(b) of the Customs Act 1901, determine that persons are exempt from liability to pay import declaration processing charge in respect of import declarations relating to goods that are the subject of  a Status of Forces agreement or Status of Visiting Forces agreement between the Government of Australia and the government of another country, or other countries.\n\n \n\n \n\nThis instrument takes effect on the day after it is registered.\n\nDated 12 December 2017   \n\nPeter Dutton\n\nMinister for Immigration and Border Protection\n","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The Determination itself creates a targeted exemption for import declarations relating to goods covered by Status of Forces or Status of Visiting Forces agreements. The text does not indicate any change to statutory definitions or to the overall coverage of the Customs Act; it operates within the power conferred by paragraph 71B(4)(b) to exempt persons from the processing charge."},"complexity_factors":["Short, single-purpose instrument with a narrowly defined exemption","Relies on an external statutory power (paragraph 71B(4)(b) of the Customs Act 1901) — requires cross-reference to the Act for broader context","Scope depends on identifying goods \"the subject of\" SOFA/SVFA agreements (terms not defined in this instrument)","No procedural, evidentiary or administrative detail in the text — practical application depends on customs administration","Effect on revenue and administrative processes is straightforward but requires operational rules to implement"],"plain_english_summary":"### What this instrument does\n\nThis Determination, made by the Minister for Immigration and Border Protection under paragraph 71B(4)(b) of the Customs Act 1901, exempts persons from liability to pay the import declaration processing charge for import declarations that relate to goods which are the subject of a Status of Forces agreement (SOFA) or Status of Visiting Forces agreement (SVFA) between the Government of Australia and the government of another country (or countries). The instrument is dated 12 December 2017 and takes effect the day after it is registered.\n\n### Who it affects\n\n- \"Persons\" who lodge import declarations for goods that are described in or covered by a SOFA or SVFA involving Australia and another government. (Text: \"persons are exempt from liability to pay import declaration processing charge in respect of import declarations relating to goods that are the subject of a Status of Forces agreement or Status of Visiting Forces agreement between the Government of Australia and the government of another country, or other countries.\" )\n- The Minister (Peter Dutton, in this instrument) is the decision-maker who exercised the delegated power under paragraph 71B(4)(b) to make this exemption.\n\n### How it works mechanically\n\n- The legal mechanism is a ministerial determination under the Customs Act 1901 (paragraph 71B(4)(b)). The instrument states the exempt class and the charge from which they are exempt. (See paragraph reference in instrument.)\n- If an import declaration relates to goods that fall within a SOFA or SVFA covering Australia, the person lodging that import declaration is not liable to pay the import declaration processing charge for that declaration.\n- The instrument becomes operative the day after registration (text: \"This instrument takes effect on the day after it is registered\") and is dated 12 December 2017.\n\n### Practical effects, incentives and trade-offs (source-grounded)\n\n- Who pays: The instrument removes the processing-charge liability for the specified class of import declarations. That shifts the immediate cost away from those persons; it results in the government forgoing that processing-charge revenue for those declarations (this follows from the stated exemption). (Source: exemption language.)\n- Who decides: The Minister used a statutory power (paragraph 71B(4)(b)) to declare the exemption; the instrument names the Minister and cites that statutory paragraph. (Source: instrument heading and signature block.)\n- Behaviour changes and compliance burden: Persons whose import declarations qualify no longer need to pay the processing charge for those declarations, which reduces the payment requirement for them. Qualification is limited to declarations \"relating to goods that are the subject of a SOFA or SVFA,\" so an importer or declarant must ensure the declaration covers such goods. The instrument does not set out documentary or procedural proof requirements in the text provided; applying the exemption in practice would require customs administration to identify and accept that the goods are \"the subject of\" the relevant agreement. (Source: exemption condition in instrument.)\n- Implementation risk and administrative discretion: The Determination relies on the applied interpretation of whether particular goods are \"the subject of\" a SOFA or SVFA. The instrument itself does not specify how that determination is to be made or what evidence is required, so administrative procedures and discretion will determine day-to-day application. (Source: absence of procedural detail in instrument.)\n- Distribution of costs and benefits: The benefit — not paying the processing charge — is concentrated on persons dealing with goods covered by SOFA/SVFA. The cost (foregone processing-charge revenue) is borne by the revenue side of government. The instrument text does not reallocate the charge to other importers or identify compensating measures. (Source: exemption statement and lack of reallocating provisions in the instrument.)\n\n### How to read the legal limits here\n\n- The Determination is limited to import declarations \"relating to goods that are the subject of\" SOFA or SVFA agreements involving Australia. The instrument does not itself define SOFA/SVFA or elaborate on evidentiary or procedural requirements; those details would rest with the underlying Act, the agreements referenced, or administrative practice. (Source: text of the Determination and its statutory hook, paragraph 71B(4)(b).)\n\n(References in text are to the instrument's wording and its statutory source: paragraph 71B(4)(b) of the Customs Act 1901; instrument date 12 December 2017; operative timing clause: \"This instrument takes effect on the day after it is registered.\")"},"kimi_summary":{"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This instrument performs exactly the narrow function its title suggests: exempting specific import declarations from processing charges. It has not expanded beyond its original purpose of facilitating military logistics under international defence agreements."},"complexity_factors":["Extremely short: approximately 150 words total","Zero defined terms in the instrument itself","No cross-references to other sections beyond the empowering provision (paragraph 71B(4)(b))","No conditional logic, exceptions, or nested provisions","Single operative clause with straightforward exemption criteria","No schedules, tables, or technical appendices"],"plain_english_summary":"**What this does:**\n\nThis is a short legal instrument that creates an exemption from a specific import fee. Normally, when goods are brought into Australia, the importer must pay an \"import declaration processing charge\" — a fee for lodging paperwork with customs. This Determination says **certain people don't have to pay that fee**.\n\n**Who it affects:**\n\nThe exemption applies to goods covered by **Status of Forces agreements** or **Status of Visiting Forces agreements**. These are international treaties that set out the legal status of foreign military personnel when they're in another country — for example, when Australian troops are stationed overseas, or when allied forces (like US or UK troops) are in Australia for exercises or operations.\n\n**Why it matters:**\n\nWithout this exemption, foreign military forces (or Australian forces returning with equipment) would have to pay standard import fees on their equipment, vehicles, and supplies. This could create diplomatic friction and practical headaches. The exemption ensures military cooperation runs smoothly by treating these goods as outside normal commercial import processes.\n\n**In short:** If you're importing military gear under an official defence agreement between Australia and another country, you skip the usual import paperwork fee."}},"importantCases":[],"_links":{"self":"/api/acts/customs-exemption-from-payment-of-import-declaration-processing-charge-determination-2017","history":"/api/acts/customs-exemption-from-payment-of-import-declaration-processing-charge-determination-2017/history","analysis":"/api/acts/customs-exemption-from-payment-of-import-declaration-processing-charge-determination-2017/analysis","conflicts":"/api/acts/customs-exemption-from-payment-of-import-declaration-processing-charge-determination-2017/conflicts","importantCases":"/api/acts/customs-exemption-from-payment-of-import-declaration-processing-charge-determination-2017/important-cases","documents":"/api/acts/customs-exemption-from-payment-of-import-declaration-processing-charge-determination-2017/documents"}}