{"id":"C2004A01260","name":"Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2004","slug":"customs-legislation-amendment-application-of-international-trade-modernisation-and-other-measures-ac","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"25 of 2004","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":6171,"registerId":"commonwealth-C2004A01260-current","compilationNumber":null,"startDate":"2026-03-30","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"## Part 1—Preliminary","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"#### 1 Short title\n\n This Act may be cited as the Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2004.","sortOrder":1},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n```html\n

Commencement information

Column 1

Column 2

Column 3

Provision(s)

Commencement

Date/Details

1. Sections 1 to 18 and anything in this Act not elsewhere covered by this table

The day on which this Act receives the Royal Assent.

25 March 2004

2. Section 19

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) the time when item 38 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 commences.

19 July 2005 (paragraph (b) applies)

3. Schedule 1, items 1 to 3

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) the time when item 38 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 commences.

19 July 2005 (paragraph (b) applies)

4. Schedule 1, item 4

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) immediately after the commencement of item 118 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001.

19 July 2005 (paragraph (b) applies)

5. Schedule 1, item 5

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) immediately after the commencement of item 1 of Schedule 1 to the Customs Legislation Amendment Act (No. 2) 2003.

However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur.

19 July 2005 (paragraph (b) applies)

6. Schedule 1, items 6 to 11

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) the time when item 38 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 commences.

19 July 2005 (paragraph (b) applies)

7. Schedule 1, item 12

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) immediately after the commencement of item 22 of Schedule 3 to the Customs Legislation Amendment Act (No. 1) 2002.

19 July 2005 (paragraph (b) applies)

8. Schedule 1, item 13

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) immediately after the commencement of item 138 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001.

19 July 2005 (paragraph (b) applies)

9. Schedule 1, items 14 to 25

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) the time when item 38 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 commences.

19 July 2005 (paragraph (b) applies)

10. Schedule 2, items 1 to 3

The day on which this Act receives the Royal Assent.

25 March 2004

11. Schedule 2, item 4

5 January 2003.

5 January 2003

12. Schedule 2, item 5

The day on which this Act receives the Royal Assent.

25 March 2004

13. Schedule 2, items 6 to 12

A single day to be fixed by Proclamation.

However, if any of the provision(s) do not commence within the period of 6 months beginning on the day on which this Act receives the Royal Assent, they commence on the first day after the end of that period.

25 September 2004

14. Schedule 2, item 13

The later of:

(a) the time when the provision(s) covered by table item 13 commence; and

(b) immediately after the commencement of item 3 of Schedule 1 to the Customs Legislation Amendment Act (No. 2) 2003.

However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur.

25 September 2004

(paragraph (a) applies)

15. Schedule 2, item 14

At the same time as the provision(s) covered by table item 13.

25 September 2004

16. Schedule 2, item 15

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) immediately after the commencement of item 40 of Schedule 3 to the Customs Legislation Amendment Act (No. 1) 2002.

22 September 2004
(paragraph (b) applies)

17. Schedule 2, items 16 to 26

The day on which this Act receives the Royal Assent.

25 March 2004

18. Schedule 2, item 27

Immediately after the commencement of section 2 of the Customs Legislation Amendment Act (No. 1) 2002.

10 October 2002

19. Schedule 2, items 28 to 31

The day on which this Act receives the Royal Assent.

25 March 2004

20. Schedule 2, item 32

Immediately after the commencement of section 2 of the Import Processing Charges (Amendment and Repeal) Act 2002.

8 October 2002

21. Schedule 2, item 33

The day on which this Act receives the Royal Assent.

However, the provision(s) do not commence at all if item 6 of Schedule 6 to the Migration Legislation Amendment Act (No. 1) 2004 commences before, or on the same day as, the day on which this Act receives the Royal Assent.

25 March 2004

22. Schedule 2, item 34

Immediately after the commencement of item 6 of Schedule 6 to the Migration Legislation Amendment Act (No. 1) 2004.

However, the provision(s) do not commence at all if this Act receives the Royal Assent on a day that is before the day on which item 6 of Schedule 6 to the Migration Legislation Amendment Act (No. 1) 2004 commences.

Does not commence

23. Schedule 2, item 35

Immediately after the commencement of the provision(s) covered by table item 21 or table item 22, whichever of those provision(s) commences.

25 March 2004

24. Schedule 2, item 36

The day on which this Act receives the Royal Assent.

25 March 2004

\n```\n\n> Note: This table relates only to the provisions of this Act as originally passed by the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent.\n\n (2) Column 3 of the table contains additional information that is not part of this Act. Information in this column may be added to or edited in any published version of this Act.","sortOrder":2},{"sectionNumber":"3","sectionType":"section","heading":"Schedule(s)","content":"#### 3 Schedule(s)\n\n Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.","sortOrder":3},{"sectionNumber":"Part 2","sectionType":"part","heading":"Transitional and application rules in relation to international trade modernisation","content":"An Act to provide for certain application and transitional matters relating to international trade modernisation, to amend customs legislation, and for other purposes\n\n\\[Assented to 25 March 2004\\]\n\nThe Parliament of Australia enacts:\n\n## Part 1—Preliminary\n\n#### 1 Short title\n\n This Act may be cited as the Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2004.\n\n#### 2 Commencement\n\n (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n```html\n

Commencement information

Column 1

Column 2

Column 3

Provision(s)

Commencement

Date/Details

1. Sections 1 to 18 and anything in this Act not elsewhere covered by this table

The day on which this Act receives the Royal Assent.

25 March 2004

2. Section 19

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) the time when item 38 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 commences.

19 July 2005 (paragraph (b) applies)

3. Schedule 1, items 1 to 3

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) the time when item 38 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 commences.

19 July 2005 (paragraph (b) applies)

4. Schedule 1, item 4

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) immediately after the commencement of item 118 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001.

19 July 2005 (paragraph (b) applies)

5. Schedule 1, item 5

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) immediately after the commencement of item 1 of Schedule 1 to the Customs Legislation Amendment Act (No. 2) 2003.

However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur.

19 July 2005 (paragraph (b) applies)

6. Schedule 1, items 6 to 11

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) the time when item 38 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 commences.

19 July 2005 (paragraph (b) applies)

7. Schedule 1, item 12

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) immediately after the commencement of item 22 of Schedule 3 to the Customs Legislation Amendment Act (No. 1) 2002.

19 July 2005 (paragraph (b) applies)

8. Schedule 1, item 13

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) immediately after the commencement of item 138 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001.

19 July 2005 (paragraph (b) applies)

9. Schedule 1, items 14 to 25

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) the time when item 38 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 commences.

19 July 2005 (paragraph (b) applies)

10. Schedule 2, items 1 to 3

The day on which this Act receives the Royal Assent.

25 March 2004

11. Schedule 2, item 4

5 January 2003.

5 January 2003

12. Schedule 2, item 5

The day on which this Act receives the Royal Assent.

25 March 2004

13. Schedule 2, items 6 to 12

A single day to be fixed by Proclamation.

However, if any of the provision(s) do not commence within the period of 6 months beginning on the day on which this Act receives the Royal Assent, they commence on the first day after the end of that period.

25 September 2004

14. Schedule 2, item 13

The later of:

(a) the time when the provision(s) covered by table item 13 commence; and

(b) immediately after the commencement of item 3 of Schedule 1 to the Customs Legislation Amendment Act (No. 2) 2003.

However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur.

25 September 2004

(paragraph (a) applies)

15. Schedule 2, item 14

At the same time as the provision(s) covered by table item 13.

25 September 2004

16. Schedule 2, item 15

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) immediately after the commencement of item 40 of Schedule 3 to the Customs Legislation Amendment Act (No. 1) 2002.

22 September 2004
(paragraph (b) applies)

17. Schedule 2, items 16 to 26

The day on which this Act receives the Royal Assent.

25 March 2004

18. Schedule 2, item 27

Immediately after the commencement of section 2 of the Customs Legislation Amendment Act (No. 1) 2002.

10 October 2002

19. Schedule 2, items 28 to 31

The day on which this Act receives the Royal Assent.

25 March 2004

20. Schedule 2, item 32

Immediately after the commencement of section 2 of the Import Processing Charges (Amendment and Repeal) Act 2002.

8 October 2002

21. Schedule 2, item 33

The day on which this Act receives the Royal Assent.

However, the provision(s) do not commence at all if item 6 of Schedule 6 to the Migration Legislation Amendment Act (No. 1) 2004 commences before, or on the same day as, the day on which this Act receives the Royal Assent.

25 March 2004

22. Schedule 2, item 34

Immediately after the commencement of item 6 of Schedule 6 to the Migration Legislation Amendment Act (No. 1) 2004.

However, the provision(s) do not commence at all if this Act receives the Royal Assent on a day that is before the day on which item 6 of Schedule 6 to the Migration Legislation Amendment Act (No. 1) 2004 commences.

Does not commence

23. Schedule 2, item 35

Immediately after the commencement of the provision(s) covered by table item 21 or table item 22, whichever of those provision(s) commences.

25 March 2004

24. Schedule 2, item 36

The day on which this Act receives the Royal Assent.

25 March 2004

\n```\n\n> Note: This table relates only to the provisions of this Act as originally passed by the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent.\n\n (2) Column 3 of the table contains additional information that is not part of this Act. Information in this column may be added to or edited in any published version of this Act.\n\n#### 3 Schedule(s)\n\n Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.\n\n \n\n## Part 2—Transitional and application rules in relation to international trade modernisation\n\n### Division 1—Preliminary\n\n#### 4 Interpretation of this Part\n\n In this Part:\n\n> amended Customs Act means the Customs Act 1901 as amended by the ITM import amendments.\n\n> CEO means the Chief Executive Officer of the Australian Customs Service.\n\n> import cut‑over time means the time under section 5.\n\n> ITM import amendments means:\n\n (a) the amendments of the Customs Act 1901 made by:\n (i) the items of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 that commence at the same time as item 38 of that Schedule (whether they commence under subsection 2(3) or another provision of that Act); and\n (ii) Part 2 of Schedule 4 to the Border Security Legislation Amendment Act 2002; and\n (iii) items 1 to 7, 11 to 23, 26, 44 to 47 and 55 of Schedule 3 to the Customs Legislation Amendment Act (No. 1) 2002; and\n (iv) Part 2 of Schedule 5 to the Customs Legislation Amendment Act (No. 1) 2002; and\n (v) Part 1 of Schedule 1 to the Customs Legislation Amendment Act (No. 2) 2003; and\n (b) the amendment of the A New Tax System (Goods and Services Tax) Act 1999 made by item 8 of Schedule 1 to the Customs Legislation Amendment Act (No. 1) 2002; and\n (c) the amendments of the A New Tax System (Wine Equalisation Tax) Act 1999 made by items 9 and 10 of Schedule 1 to the Customs Legislation Amendment Act (No. 1) 2002; and\n (d) the items in Schedule 1 to this Act.\n\n> ITM import commencement date means the day on which item 38 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 commences.\n\n> turn‑off time means the time specified by the CEO under section 6.\n\n> unamended Customs Act means the Customs Act 1901 as in force without the ITM import amendments.\n\n#### 5 Import cut‑over time\n\n (1) The import cut‑over time is:\n (a) 2 am by legal time in the Australian Capital Territory on 12 October 2005; or\n (b) a later time specified by the CEO by legislative instrument.\n (2) If the CEO specifies a later time under paragraph (1)(b), the CEO may, before that later time, by legislative instrument, specify a different later time as the import cut‑over time.\n (3) A later time must be before the end of 7 November 2005.\n\n#### 6 CEO to specify the turn‑off time\n\n (1) The CEO must, by legislative instrument, specify a time not more than 40 days (including Sundays and holidays) after the import cut‑over time as the turn‑off time.\n (2) After the CEO has specified a time under subsection (1), the CEO may, before that time, by legislative instrument, specify a later time not more than 40 days (including Sundays and holidays) after the import cut‑over time as the turn‑off time.\n\n \n\n### Division 2—Application of the amended Customs Act\n\n#### 7 Application of cargo reporting provisions\n\n (1) To the extent that the ITM import amendments would, apart from this section, apply in relation to:\n (a) the impending arrival, or arrival, of a ship or aircraft at its first port or airport in Australia from a place outside Australia; or\n (b) the unloading of cargo from a ship or aircraft;\n those amendments only apply in relation to a ship or aircraft, or the unloading of cargo from a ship or aircraft:\n (c) that is due to arrive at its first port or airport in Australia at or after the import cut‑over time; or\n (d) that has arrived at its first port or airport in Australia and that was due to arrive at that port or airport at or after the import cut‑over time; or\n (e) that arrives at its first port or airport in Australia at or after the turn‑off time.\n (2) To avoid doubt, paragraphs (1)(c) and (d) apply even if the ship or aircraft arrives at its first port or airport in Australia before the import cut‑over time.\n (3) To avoid doubt, the unamended Customs Act continues to apply in relation to a ship or aircraft that is due to arrive at its first port or airport in Australia before the import cut‑over time, unless the ship or aircraft arrives after the turn‑off time.\n\n#### 8 Application of import entry provisions and provisions for goods not requiring entry\n\n (1) To the extent that the ITM import amendments would, apart from this section, apply in relation to goods that are, or are intended to be, imported into Australia, then, subject to sections 9, 10 and 11, those amendments only apply in relation to:\n (a) goods that are on board a ship or aircraft that is due to arrive at its first port or airport in Australia from a place outside Australia at or after the import cut‑over time; or\n (b) goods that are or were on board a ship or aircraft that has arrived at its first port or airport in Australia from a place outside Australia, if the ship or aircraft was due to arrive at that port or airport at or after the import cut‑over time; or\n (c) goods that are or were on board a ship or aircraft that arrives at its first port or airport in Australia from a place outside Australia at or after the turn‑off time.\n (2) To avoid doubt, paragraphs (1)(a) and (b) apply even if the ship or aircraft arrives at its first port or airport in Australia before the import cut‑over time.\n (3) To avoid doubt, the unamended Customs Act continues to apply in relation to the goods if the ship or aircraft is due to arrive at its first port or airport in Australia before the import cut‑over time, unless the ship or aircraft arrives after the turn‑off time.\n\n#### 9 Entry of warehoused goods\n\n In relation to warehoused goods (within the meaning of the Customs Act 1901) that are intended to be entered for home consumption:\n (a) an entry of those goods for home consumption made before the ITM import commencement date must be made in accordance with the unamended Customs Act; and\n (b) an entry of those goods for home consumption made on or after the ITM import commencement date must be made in accordance with the amended Customs Act.\n\n#### 10 Returns for like customable goods\n\n In relation to a return that a person is required to give Customs under subsection 69(5) of the Customs Act 1901:\n (a) a return given before the ITM import commencement date must be given in accordance with the unamended Customs Act; and\n (b) a return given after the ITM import commencement date must be given in accordance with the amended Customs Act.\n\n#### 11 Returns for special clearance goods\n\n In relation to a return that a person is required to give Customs under subsection 70(7) of the Customs Act 1901:\n (a) a return given before the ITM import commencement date must be given in accordance with the unamended Customs Act; and\n (b) a return given after the ITM import commencement date must be given in accordance with the amended Customs Act.\n\n#### 12 Application of import entry provisions for imported ships or aircraft\n\n In relation to a ship or aircraft that is intended to be imported into Australia:\n (a) an entry of the ship or aircraft made before the ITM import commencement date must be made in accordance with the unamended Customs Act; and\n (b) an entry of the ship or aircraft made after the ITM import commencement date must be made in accordance with the amended Customs Act.\n\n \n\n### Division 3—Modification of the unamended Customs Act\n\n#### 13 Impending arrival reports under the unamended Customs Act after the turn‑off time\n\n If a person is required to make a report under section 64 of the unamended Customs Act after the turn‑off time, then, despite subsection (2A) of that section, the person must make the report by document, telephone call or fax and not by computer.\n\n#### 14 Cargo reports under the unamended Customs Act after the turn‑off time\n\n If a person is required to make a report under section 64AB of the unamended Customs Act after the turn‑off time, then, despite subsection (3A) of that section, the person must make the report by document and not by computer.\n\n#### 15 Amendment of cargo reports after the turn‑off time\n\n A person who, after the turn‑off time, communicates a variation of a cargo report that was made under section 64AB of the unamended Customs Act must, despite section 64ABA of the unamended Customs Act, communicate the variation by document and not by computer.\n\n#### 16 No authority to deal provided before the turn‑off time\n\n If:\n (a) the owner of goods has entered the goods under section 71A of the unamended Customs Act; and\n (b) the entry was effected by computer; and\n (c) Customs has not, by the turn‑off time, given the person to whom the import entry advice was given in relation to the goods an authority to deal with the goods (within the meaning of section 4 of the Customs Act 1901);\n then, despite paragraph 71B(4)(d) of the unamended Customs Act, Customs may give that authority to the person in writing without transmitting the authority by computer.\n\n#### 17 Goods not entered before the turn‑off time\n\n If:\n (a) a ship or aircraft was due to arrive at its first port or airport in Australia from a place outside Australia before the import cut‑over time; and\n (b) the ship or aircraft arrived before the turn‑off time; and\n (c) goods that are or were on board the ship or aircraft are goods to which section 68 applies; and\n (d) by the turn‑off time, those goods have not been entered under section 71A of the Customs Act 1901;\n then:\n (e) the goods must be entered under the unamended Customs Act; and\n (f) despite paragraph 71A(1)(d) of the unamended Customs Act, the entry must be made by document.\n\n#### 18 Computer contingency provisions cease to have effect\n\n Despite Division 2 of this Act, the following sections of the unamended Customs Act cease to have effect from the turn‑off time:\n (a) section 67E (what happens if a cargo automation system is down);\n (b) section 77C (contingency arrangements to apply when the COMPILE computer system is down);\n (c) section 77D (contingency arrangements for goods not the subject of an import entry advice);\n (d) section 77E (contingency arrangements for goods the subject of an import entry advice).\n\n \n\n### Division 4—Electronic communications systems\n\n#### 19 Application of sections 126D and 126DA of the amended Customs Act\n\n Despite subitem 38(1) of Schedule 1 to the Customs Legislation Amendment Act (No. 2) 2003, sections 126D and 126DA of the Customs Act 1901 have effect according to their terms from the ITM import commencement date.","sortOrder":4},{"sectionNumber":"Division 1","sectionType":"division","heading":"Preliminary","content":"An Act to provide for certain application and transitional matters relating to international trade modernisation, to amend customs legislation, and for other purposes\n\n\\[Assented to 25 March 2004\\]\n\nThe Parliament of Australia enacts:\n\n## Part 1—Preliminary\n\n#### 1 Short title\n\n This Act may be cited as the Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2004.\n\n#### 2 Commencement\n\n (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n```html\n

Commencement information

Column 1

Column 2

Column 3

Provision(s)

Commencement

Date/Details

1. Sections 1 to 18 and anything in this Act not elsewhere covered by this table

The day on which this Act receives the Royal Assent.

25 March 2004

2. Section 19

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) the time when item 38 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 commences.

19 July 2005 (paragraph (b) applies)

3. Schedule 1, items 1 to 3

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) the time when item 38 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 commences.

19 July 2005 (paragraph (b) applies)

4. Schedule 1, item 4

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) immediately after the commencement of item 118 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001.

19 July 2005 (paragraph (b) applies)

5. Schedule 1, item 5

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) immediately after the commencement of item 1 of Schedule 1 to the Customs Legislation Amendment Act (No. 2) 2003.

However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur.

19 July 2005 (paragraph (b) applies)

6. Schedule 1, items 6 to 11

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) the time when item 38 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 commences.

19 July 2005 (paragraph (b) applies)

7. Schedule 1, item 12

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) immediately after the commencement of item 22 of Schedule 3 to the Customs Legislation Amendment Act (No. 1) 2002.

19 July 2005 (paragraph (b) applies)

8. Schedule 1, item 13

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) immediately after the commencement of item 138 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001.

19 July 2005 (paragraph (b) applies)

9. Schedule 1, items 14 to 25

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) the time when item 38 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 commences.

19 July 2005 (paragraph (b) applies)

10. Schedule 2, items 1 to 3

The day on which this Act receives the Royal Assent.

25 March 2004

11. Schedule 2, item 4

5 January 2003.

5 January 2003

12. Schedule 2, item 5

The day on which this Act receives the Royal Assent.

25 March 2004

13. Schedule 2, items 6 to 12

A single day to be fixed by Proclamation.

However, if any of the provision(s) do not commence within the period of 6 months beginning on the day on which this Act receives the Royal Assent, they commence on the first day after the end of that period.

25 September 2004

14. Schedule 2, item 13

The later of:

(a) the time when the provision(s) covered by table item 13 commence; and

(b) immediately after the commencement of item 3 of Schedule 1 to the Customs Legislation Amendment Act (No. 2) 2003.

However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur.

25 September 2004

(paragraph (a) applies)

15. Schedule 2, item 14

At the same time as the provision(s) covered by table item 13.

25 September 2004

16. Schedule 2, item 15

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) immediately after the commencement of item 40 of Schedule 3 to the Customs Legislation Amendment Act (No. 1) 2002.

22 September 2004
(paragraph (b) applies)

17. Schedule 2, items 16 to 26

The day on which this Act receives the Royal Assent.

25 March 2004

18. Schedule 2, item 27

Immediately after the commencement of section 2 of the Customs Legislation Amendment Act (No. 1) 2002.

10 October 2002

19. Schedule 2, items 28 to 31

The day on which this Act receives the Royal Assent.

25 March 2004

20. Schedule 2, item 32

Immediately after the commencement of section 2 of the Import Processing Charges (Amendment and Repeal) Act 2002.

8 October 2002

21. Schedule 2, item 33

The day on which this Act receives the Royal Assent.

However, the provision(s) do not commence at all if item 6 of Schedule 6 to the Migration Legislation Amendment Act (No. 1) 2004 commences before, or on the same day as, the day on which this Act receives the Royal Assent.

25 March 2004

22. Schedule 2, item 34

Immediately after the commencement of item 6 of Schedule 6 to the Migration Legislation Amendment Act (No. 1) 2004.

However, the provision(s) do not commence at all if this Act receives the Royal Assent on a day that is before the day on which item 6 of Schedule 6 to the Migration Legislation Amendment Act (No. 1) 2004 commences.

Does not commence

23. Schedule 2, item 35

Immediately after the commencement of the provision(s) covered by table item 21 or table item 22, whichever of those provision(s) commences.

25 March 2004

24. Schedule 2, item 36

The day on which this Act receives the Royal Assent.

25 March 2004

\n```\n\n> Note: This table relates only to the provisions of this Act as originally passed by the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent.\n\n (2) Column 3 of the table contains additional information that is not part of this Act. Information in this column may be added to or edited in any published version of this Act.\n\n#### 3 Schedule(s)\n\n Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.\n\n \n\n## Part 2—Transitional and application rules in relation to international trade modernisation\n\n### Division 1—Preliminary\n\n#### 4 Interpretation of this Part\n\n In this Part:\n\n> amended Customs Act means the Customs Act 1901 as amended by the ITM import amendments.\n\n> CEO means the Chief Executive Officer of the Australian Customs Service.\n\n> import cut‑over time means the time under section 5.\n\n> ITM import amendments means:\n\n (a) the amendments of the Customs Act 1901 made by:\n (i) the items of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 that commence at the same time as item 38 of that Schedule (whether they commence under subsection 2(3) or another provision of that Act); and\n (ii) Part 2 of Schedule 4 to the Border Security Legislation Amendment Act 2002; and\n (iii) items 1 to 7, 11 to 23, 26, 44 to 47 and 55 of Schedule 3 to the Customs Legislation Amendment Act (No. 1) 2002; and\n (iv) Part 2 of Schedule 5 to the Customs Legislation Amendment Act (No. 1) 2002; and\n (v) Part 1 of Schedule 1 to the Customs Legislation Amendment Act (No. 2) 2003; and\n (b) the amendment of the A New Tax System (Goods and Services Tax) Act 1999 made by item 8 of Schedule 1 to the Customs Legislation Amendment Act (No. 1) 2002; and\n (c) the amendments of the A New Tax System (Wine Equalisation Tax) Act 1999 made by items 9 and 10 of Schedule 1 to the Customs Legislation Amendment Act (No. 1) 2002; and\n (d) the items in Schedule 1 to this Act.\n\n> ITM import commencement date means the day on which item 38 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 commences.\n\n> turn‑off time means the time specified by the CEO under section 6.\n\n> unamended Customs Act means the Customs Act 1901 as in force without the ITM import amendments.\n\n#### 5 Import cut‑over time\n\n (1) The import cut‑over time is:\n (a) 2 am by legal time in the Australian Capital Territory on 12 October 2005; or\n (b) a later time specified by the CEO by legislative instrument.\n (2) If the CEO specifies a later time under paragraph (1)(b), the CEO may, before that later time, by legislative instrument, specify a different later time as the import cut‑over time.\n (3) A later time must be before the end of 7 November 2005.\n\n#### 6 CEO to specify the turn‑off time\n\n (1) The CEO must, by legislative instrument, specify a time not more than 40 days (including Sundays and holidays) after the import cut‑over time as the turn‑off time.\n (2) After the CEO has specified a time under subsection (1), the CEO may, before that time, by legislative instrument, specify a later time not more than 40 days (including Sundays and holidays) after the import cut‑over time as the turn‑off time.\n\n \n\n### Division 2—Application of the amended Customs Act\n\n#### 7 Application of cargo reporting provisions\n\n (1) To the extent that the ITM import amendments would, apart from this section, apply in relation to:\n (a) the impending arrival, or arrival, of a ship or aircraft at its first port or airport in Australia from a place outside Australia; or\n (b) the unloading of cargo from a ship or aircraft;\n those amendments only apply in relation to a ship or aircraft, or the unloading of cargo from a ship or aircraft:\n (c) that is due to arrive at its first port or airport in Australia at or after the import cut‑over time; or\n (d) that has arrived at its first port or airport in Australia and that was due to arrive at that port or airport at or after the import cut‑over time; or\n (e) that arrives at its first port or airport in Australia at or after the turn‑off time.\n (2) To avoid doubt, paragraphs (1)(c) and (d) apply even if the ship or aircraft arrives at its first port or airport in Australia before the import cut‑over time.\n (3) To avoid doubt, the unamended Customs Act continues to apply in relation to a ship or aircraft that is due to arrive at its first port or airport in Australia before the import cut‑over time, unless the ship or aircraft arrives after the turn‑off time.\n\n#### 8 Application of import entry provisions and provisions for goods not requiring entry\n\n (1) To the extent that the ITM import amendments would, apart from this section, apply in relation to goods that are, or are intended to be, imported into Australia, then, subject to sections 9, 10 and 11, those amendments only apply in relation to:\n (a) goods that are on board a ship or aircraft that is due to arrive at its first port or airport in Australia from a place outside Australia at or after the import cut‑over time; or\n (b) goods that are or were on board a ship or aircraft that has arrived at its first port or airport in Australia from a place outside Australia, if the ship or aircraft was due to arrive at that port or airport at or after the import cut‑over time; or\n (c) goods that are or were on board a ship or aircraft that arrives at its first port or airport in Australia from a place outside Australia at or after the turn‑off time.\n (2) To avoid doubt, paragraphs (1)(a) and (b) apply even if the ship or aircraft arrives at its first port or airport in Australia before the import cut‑over time.\n (3) To avoid doubt, the unamended Customs Act continues to apply in relation to the goods if the ship or aircraft is due to arrive at its first port or airport in Australia before the import cut‑over time, unless the ship or aircraft arrives after the turn‑off time.\n\n#### 9 Entry of warehoused goods\n\n In relation to warehoused goods (within the meaning of the Customs Act 1901) that are intended to be entered for home consumption:\n (a) an entry of those goods for home consumption made before the ITM import commencement date must be made in accordance with the unamended Customs Act; and\n (b) an entry of those goods for home consumption made on or after the ITM import commencement date must be made in accordance with the amended Customs Act.\n\n#### 10 Returns for like customable goods\n\n In relation to a return that a person is required to give Customs under subsection 69(5) of the Customs Act 1901:\n (a) a return given before the ITM import commencement date must be given in accordance with the unamended Customs Act; and\n (b) a return given after the ITM import commencement date must be given in accordance with the amended Customs Act.\n\n#### 11 Returns for special clearance goods\n\n In relation to a return that a person is required to give Customs under subsection 70(7) of the Customs Act 1901:\n (a) a return given before the ITM import commencement date must be given in accordance with the unamended Customs Act; and\n (b) a return given after the ITM import commencement date must be given in accordance with the amended Customs Act.\n\n#### 12 Application of import entry provisions for imported ships or aircraft\n\n In relation to a ship or aircraft that is intended to be imported into Australia:\n (a) an entry of the ship or aircraft made before the ITM import commencement date must be made in accordance with the unamended Customs Act; and\n (b) an entry of the ship or aircraft made after the ITM import commencement date must be made in accordance with the amended Customs Act.\n\n \n\n### Division 3—Modification of the unamended Customs Act\n\n#### 13 Impending arrival reports under the unamended Customs Act after the turn‑off time\n\n If a person is required to make a report under section 64 of the unamended Customs Act after the turn‑off time, then, despite subsection (2A) of that section, the person must make the report by document, telephone call or fax and not by computer.\n\n#### 14 Cargo reports under the unamended Customs Act after the turn‑off time\n\n If a person is required to make a report under section 64AB of the unamended Customs Act after the turn‑off time, then, despite subsection (3A) of that section, the person must make the report by document and not by computer.\n\n#### 15 Amendment of cargo reports after the turn‑off time\n\n A person who, after the turn‑off time, communicates a variation of a cargo report that was made under section 64AB of the unamended Customs Act must, despite section 64ABA of the unamended Customs Act, communicate the variation by document and not by computer.\n\n#### 16 No authority to deal provided before the turn‑off time\n\n If:\n (a) the owner of goods has entered the goods under section 71A of the unamended Customs Act; and\n (b) the entry was effected by computer; and\n (c) Customs has not, by the turn‑off time, given the person to whom the import entry advice was given in relation to the goods an authority to deal with the goods (within the meaning of section 4 of the Customs Act 1901);\n then, despite paragraph 71B(4)(d) of the unamended Customs Act, Customs may give that authority to the person in writing without transmitting the authority by computer.\n\n#### 17 Goods not entered before the turn‑off time\n\n If:\n (a) a ship or aircraft was due to arrive at its first port or airport in Australia from a place outside Australia before the import cut‑over time; and\n (b) the ship or aircraft arrived before the turn‑off time; and\n (c) goods that are or were on board the ship or aircraft are goods to which section 68 applies; and\n (d) by the turn‑off time, those goods have not been entered under section 71A of the Customs Act 1901;\n then:\n (e) the goods must be entered under the unamended Customs Act; and\n (f) despite paragraph 71A(1)(d) of the unamended Customs Act, the entry must be made by document.\n\n#### 18 Computer contingency provisions cease to have effect\n\n Despite Division 2 of this Act, the following sections of the unamended Customs Act cease to have effect from the turn‑off time:\n (a) section 67E (what happens if a cargo automation system is down);\n (b) section 77C (contingency arrangements to apply when the COMPILE computer system is down);\n (c) section 77D (contingency arrangements for goods not the subject of an import entry advice);\n (d) section 77E (contingency arrangements for goods the subject of an import entry advice).\n\n \n\n### Division 4—Electronic communications systems\n\n#### 19 Application of sections 126D and 126DA of the amended Customs Act\n\n Despite subitem 38(1) of Schedule 1 to the Customs Legislation Amendment Act (No. 2) 2003, sections 126D and 126DA of the Customs Act 1901 have effect according to their terms from the ITM import commencement date.","sortOrder":5},{"sectionNumber":"4","sectionType":"section","heading":"Interpretation of this Part","content":"#### 4 Interpretation of this Part\n\n In this Part:\n\n> amended Customs Act means the Customs Act 1901 as amended by the ITM import amendments.\n\n> CEO means the Chief Executive Officer of the Australian Customs Service.\n\n> import cut‑over time means the time under section 5.\n\n> ITM import amendments means:\n\n (a) the amendments of the Customs Act 1901 made by:\n (i) the items of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 that commence at the same time as item 38 of that Schedule (whether they commence under subsection 2(3) or another provision of that Act); and\n (ii) Part 2 of Schedule 4 to the Border Security Legislation Amendment Act 2002; and\n (iii) items 1 to 7, 11 to 23, 26, 44 to 47 and 55 of Schedule 3 to the Customs Legislation Amendment Act (No. 1) 2002; and\n (iv) Part 2 of Schedule 5 to the Customs Legislation Amendment Act (No. 1) 2002; and\n (v) Part 1 of Schedule 1 to the Customs Legislation Amendment Act (No. 2) 2003; and\n (b) the amendment of the A New Tax System (Goods and Services Tax) Act 1999 made by item 8 of Schedule 1 to the Customs Legislation Amendment Act (No. 1) 2002; and\n (c) the amendments of the A New Tax System (Wine Equalisation Tax) Act 1999 made by items 9 and 10 of Schedule 1 to the Customs Legislation Amendment Act (No. 1) 2002; and\n (d) the items in Schedule 1 to this Act.\n\n> ITM import commencement date means the day on which item 38 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 commences.\n\n> turn‑off time means the time specified by the CEO under section 6.\n\n> unamended Customs Act means the Customs Act 1901 as in force without the ITM import amendments.","sortOrder":6},{"sectionNumber":"5","sectionType":"section","heading":"Import cut‑over time","content":"#### 5 Import cut‑over time\n\n (1) The import cut‑over time is:\n (a) 2 am by legal time in the Australian Capital Territory on 12 October 2005; or\n (b) a later time specified by the CEO by legislative instrument.\n (2) If the CEO specifies a later time under paragraph (1)(b), the CEO may, before that later time, by legislative instrument, specify a different later time as the import cut‑over time.\n (3) A later time must be before the end of 7 November 2005.","sortOrder":7},{"sectionNumber":"6","sectionType":"section","heading":"CEO to specify the turn‑off time","content":"#### 6 CEO to specify the turn‑off time\n\n (1) The CEO must, by legislative instrument, specify a time not more than 40 days (including Sundays and holidays) after the import cut‑over time as the turn‑off time.\n (2) After the CEO has specified a time under subsection (1), the CEO may, before that time, by legislative instrument, specify a later time not more than 40 days (including Sundays and holidays) after the import cut‑over time as the turn‑off time.","sortOrder":8},{"sectionNumber":"Division 2","sectionType":"division","heading":"Application of the amended Customs Act","content":"An Act to provide for certain application and transitional matters relating to international trade modernisation, to amend customs legislation, and for other purposes\n\n\\[Assented to 25 March 2004\\]\n\nThe Parliament of Australia enacts:\n\n## Part 1—Preliminary\n\n#### 1 Short title\n\n This Act may be cited as the Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2004.\n\n#### 2 Commencement\n\n (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n```html\n

Commencement information

Column 1

Column 2

Column 3

Provision(s)

Commencement

Date/Details

1. Sections 1 to 18 and anything in this Act not elsewhere covered by this table

The day on which this Act receives the Royal Assent.

25 March 2004

2. Section 19

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) the time when item 38 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 commences.

19 July 2005 (paragraph (b) applies)

3. Schedule 1, items 1 to 3

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) the time when item 38 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 commences.

19 July 2005 (paragraph (b) applies)

4. Schedule 1, item 4

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) immediately after the commencement of item 118 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001.

19 July 2005 (paragraph (b) applies)

5. Schedule 1, item 5

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) immediately after the commencement of item 1 of Schedule 1 to the Customs Legislation Amendment Act (No. 2) 2003.

However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur.

19 July 2005 (paragraph (b) applies)

6. Schedule 1, items 6 to 11

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) the time when item 38 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 commences.

19 July 2005 (paragraph (b) applies)

7. Schedule 1, item 12

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) immediately after the commencement of item 22 of Schedule 3 to the Customs Legislation Amendment Act (No. 1) 2002.

19 July 2005 (paragraph (b) applies)

8. Schedule 1, item 13

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) immediately after the commencement of item 138 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001.

19 July 2005 (paragraph (b) applies)

9. Schedule 1, items 14 to 25

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) the time when item 38 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 commences.

19 July 2005 (paragraph (b) applies)

10. Schedule 2, items 1 to 3

The day on which this Act receives the Royal Assent.

25 March 2004

11. Schedule 2, item 4

5 January 2003.

5 January 2003

12. Schedule 2, item 5

The day on which this Act receives the Royal Assent.

25 March 2004

13. Schedule 2, items 6 to 12

A single day to be fixed by Proclamation.

However, if any of the provision(s) do not commence within the period of 6 months beginning on the day on which this Act receives the Royal Assent, they commence on the first day after the end of that period.

25 September 2004

14. Schedule 2, item 13

The later of:

(a) the time when the provision(s) covered by table item 13 commence; and

(b) immediately after the commencement of item 3 of Schedule 1 to the Customs Legislation Amendment Act (No. 2) 2003.

However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur.

25 September 2004

(paragraph (a) applies)

15. Schedule 2, item 14

At the same time as the provision(s) covered by table item 13.

25 September 2004

16. Schedule 2, item 15

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) immediately after the commencement of item 40 of Schedule 3 to the Customs Legislation Amendment Act (No. 1) 2002.

22 September 2004
(paragraph (b) applies)

17. Schedule 2, items 16 to 26

The day on which this Act receives the Royal Assent.

25 March 2004

18. Schedule 2, item 27

Immediately after the commencement of section 2 of the Customs Legislation Amendment Act (No. 1) 2002.

10 October 2002

19. Schedule 2, items 28 to 31

The day on which this Act receives the Royal Assent.

25 March 2004

20. Schedule 2, item 32

Immediately after the commencement of section 2 of the Import Processing Charges (Amendment and Repeal) Act 2002.

8 October 2002

21. Schedule 2, item 33

The day on which this Act receives the Royal Assent.

However, the provision(s) do not commence at all if item 6 of Schedule 6 to the Migration Legislation Amendment Act (No. 1) 2004 commences before, or on the same day as, the day on which this Act receives the Royal Assent.

25 March 2004

22. Schedule 2, item 34

Immediately after the commencement of item 6 of Schedule 6 to the Migration Legislation Amendment Act (No. 1) 2004.

However, the provision(s) do not commence at all if this Act receives the Royal Assent on a day that is before the day on which item 6 of Schedule 6 to the Migration Legislation Amendment Act (No. 1) 2004 commences.

Does not commence

23. Schedule 2, item 35

Immediately after the commencement of the provision(s) covered by table item 21 or table item 22, whichever of those provision(s) commences.

25 March 2004

24. Schedule 2, item 36

The day on which this Act receives the Royal Assent.

25 March 2004

\n```\n\n> Note: This table relates only to the provisions of this Act as originally passed by the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent.\n\n (2) Column 3 of the table contains additional information that is not part of this Act. Information in this column may be added to or edited in any published version of this Act.\n\n#### 3 Schedule(s)\n\n Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.\n\n \n\n## Part 2—Transitional and application rules in relation to international trade modernisation\n\n### Division 1—Preliminary\n\n#### 4 Interpretation of this Part\n\n In this Part:\n\n> amended Customs Act means the Customs Act 1901 as amended by the ITM import amendments.\n\n> CEO means the Chief Executive Officer of the Australian Customs Service.\n\n> import cut‑over time means the time under section 5.\n\n> ITM import amendments means:\n\n (a) the amendments of the Customs Act 1901 made by:\n (i) the items of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 that commence at the same time as item 38 of that Schedule (whether they commence under subsection 2(3) or another provision of that Act); and\n (ii) Part 2 of Schedule 4 to the Border Security Legislation Amendment Act 2002; and\n (iii) items 1 to 7, 11 to 23, 26, 44 to 47 and 55 of Schedule 3 to the Customs Legislation Amendment Act (No. 1) 2002; and\n (iv) Part 2 of Schedule 5 to the Customs Legislation Amendment Act (No. 1) 2002; and\n (v) Part 1 of Schedule 1 to the Customs Legislation Amendment Act (No. 2) 2003; and\n (b) the amendment of the A New Tax System (Goods and Services Tax) Act 1999 made by item 8 of Schedule 1 to the Customs Legislation Amendment Act (No. 1) 2002; and\n (c) the amendments of the A New Tax System (Wine Equalisation Tax) Act 1999 made by items 9 and 10 of Schedule 1 to the Customs Legislation Amendment Act (No. 1) 2002; and\n (d) the items in Schedule 1 to this Act.\n\n> ITM import commencement date means the day on which item 38 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 commences.\n\n> turn‑off time means the time specified by the CEO under section 6.\n\n> unamended Customs Act means the Customs Act 1901 as in force without the ITM import amendments.\n\n#### 5 Import cut‑over time\n\n (1) The import cut‑over time is:\n (a) 2 am by legal time in the Australian Capital Territory on 12 October 2005; or\n (b) a later time specified by the CEO by legislative instrument.\n (2) If the CEO specifies a later time under paragraph (1)(b), the CEO may, before that later time, by legislative instrument, specify a different later time as the import cut‑over time.\n (3) A later time must be before the end of 7 November 2005.\n\n#### 6 CEO to specify the turn‑off time\n\n (1) The CEO must, by legislative instrument, specify a time not more than 40 days (including Sundays and holidays) after the import cut‑over time as the turn‑off time.\n (2) After the CEO has specified a time under subsection (1), the CEO may, before that time, by legislative instrument, specify a later time not more than 40 days (including Sundays and holidays) after the import cut‑over time as the turn‑off time.\n\n \n\n### Division 2—Application of the amended Customs Act\n\n#### 7 Application of cargo reporting provisions\n\n (1) To the extent that the ITM import amendments would, apart from this section, apply in relation to:\n (a) the impending arrival, or arrival, of a ship or aircraft at its first port or airport in Australia from a place outside Australia; or\n (b) the unloading of cargo from a ship or aircraft;\n those amendments only apply in relation to a ship or aircraft, or the unloading of cargo from a ship or aircraft:\n (c) that is due to arrive at its first port or airport in Australia at or after the import cut‑over time; or\n (d) that has arrived at its first port or airport in Australia and that was due to arrive at that port or airport at or after the import cut‑over time; or\n (e) that arrives at its first port or airport in Australia at or after the turn‑off time.\n (2) To avoid doubt, paragraphs (1)(c) and (d) apply even if the ship or aircraft arrives at its first port or airport in Australia before the import cut‑over time.\n (3) To avoid doubt, the unamended Customs Act continues to apply in relation to a ship or aircraft that is due to arrive at its first port or airport in Australia before the import cut‑over time, unless the ship or aircraft arrives after the turn‑off time.\n\n#### 8 Application of import entry provisions and provisions for goods not requiring entry\n\n (1) To the extent that the ITM import amendments would, apart from this section, apply in relation to goods that are, or are intended to be, imported into Australia, then, subject to sections 9, 10 and 11, those amendments only apply in relation to:\n (a) goods that are on board a ship or aircraft that is due to arrive at its first port or airport in Australia from a place outside Australia at or after the import cut‑over time; or\n (b) goods that are or were on board a ship or aircraft that has arrived at its first port or airport in Australia from a place outside Australia, if the ship or aircraft was due to arrive at that port or airport at or after the import cut‑over time; or\n (c) goods that are or were on board a ship or aircraft that arrives at its first port or airport in Australia from a place outside Australia at or after the turn‑off time.\n (2) To avoid doubt, paragraphs (1)(a) and (b) apply even if the ship or aircraft arrives at its first port or airport in Australia before the import cut‑over time.\n (3) To avoid doubt, the unamended Customs Act continues to apply in relation to the goods if the ship or aircraft is due to arrive at its first port or airport in Australia before the import cut‑over time, unless the ship or aircraft arrives after the turn‑off time.\n\n#### 9 Entry of warehoused goods\n\n In relation to warehoused goods (within the meaning of the Customs Act 1901) that are intended to be entered for home consumption:\n (a) an entry of those goods for home consumption made before the ITM import commencement date must be made in accordance with the unamended Customs Act; and\n (b) an entry of those goods for home consumption made on or after the ITM import commencement date must be made in accordance with the amended Customs Act.\n\n#### 10 Returns for like customable goods\n\n In relation to a return that a person is required to give Customs under subsection 69(5) of the Customs Act 1901:\n (a) a return given before the ITM import commencement date must be given in accordance with the unamended Customs Act; and\n (b) a return given after the ITM import commencement date must be given in accordance with the amended Customs Act.\n\n#### 11 Returns for special clearance goods\n\n In relation to a return that a person is required to give Customs under subsection 70(7) of the Customs Act 1901:\n (a) a return given before the ITM import commencement date must be given in accordance with the unamended Customs Act; and\n (b) a return given after the ITM import commencement date must be given in accordance with the amended Customs Act.\n\n#### 12 Application of import entry provisions for imported ships or aircraft\n\n In relation to a ship or aircraft that is intended to be imported into Australia:\n (a) an entry of the ship or aircraft made before the ITM import commencement date must be made in accordance with the unamended Customs Act; and\n (b) an entry of the ship or aircraft made after the ITM import commencement date must be made in accordance with the amended Customs Act.\n\n \n\n### Division 3—Modification of the unamended Customs Act\n\n#### 13 Impending arrival reports under the unamended Customs Act after the turn‑off time\n\n If a person is required to make a report under section 64 of the unamended Customs Act after the turn‑off time, then, despite subsection (2A) of that section, the person must make the report by document, telephone call or fax and not by computer.\n\n#### 14 Cargo reports under the unamended Customs Act after the turn‑off time\n\n If a person is required to make a report under section 64AB of the unamended Customs Act after the turn‑off time, then, despite subsection (3A) of that section, the person must make the report by document and not by computer.\n\n#### 15 Amendment of cargo reports after the turn‑off time\n\n A person who, after the turn‑off time, communicates a variation of a cargo report that was made under section 64AB of the unamended Customs Act must, despite section 64ABA of the unamended Customs Act, communicate the variation by document and not by computer.\n\n#### 16 No authority to deal provided before the turn‑off time\n\n If:\n (a) the owner of goods has entered the goods under section 71A of the unamended Customs Act; and\n (b) the entry was effected by computer; and\n (c) Customs has not, by the turn‑off time, given the person to whom the import entry advice was given in relation to the goods an authority to deal with the goods (within the meaning of section 4 of the Customs Act 1901);\n then, despite paragraph 71B(4)(d) of the unamended Customs Act, Customs may give that authority to the person in writing without transmitting the authority by computer.\n\n#### 17 Goods not entered before the turn‑off time\n\n If:\n (a) a ship or aircraft was due to arrive at its first port or airport in Australia from a place outside Australia before the import cut‑over time; and\n (b) the ship or aircraft arrived before the turn‑off time; and\n (c) goods that are or were on board the ship or aircraft are goods to which section 68 applies; and\n (d) by the turn‑off time, those goods have not been entered under section 71A of the Customs Act 1901;\n then:\n (e) the goods must be entered under the unamended Customs Act; and\n (f) despite paragraph 71A(1)(d) of the unamended Customs Act, the entry must be made by document.\n\n#### 18 Computer contingency provisions cease to have effect\n\n Despite Division 2 of this Act, the following sections of the unamended Customs Act cease to have effect from the turn‑off time:\n (a) section 67E (what happens if a cargo automation system is down);\n (b) section 77C (contingency arrangements to apply when the COMPILE computer system is down);\n (c) section 77D (contingency arrangements for goods not the subject of an import entry advice);\n (d) section 77E (contingency arrangements for goods the subject of an import entry advice).\n\n \n\n### Division 4—Electronic communications systems\n\n#### 19 Application of sections 126D and 126DA of the amended Customs Act\n\n Despite subitem 38(1) of Schedule 1 to the Customs Legislation Amendment Act (No. 2) 2003, sections 126D and 126DA of the Customs Act 1901 have effect according to their terms from the ITM import commencement date.","sortOrder":9},{"sectionNumber":"7","sectionType":"section","heading":"Application of cargo reporting provisions","content":"#### 7 Application of cargo reporting provisions\n\n (1) To the extent that the ITM import amendments would, apart from this section, apply in relation to:\n (a) the impending arrival, or arrival, of a ship or aircraft at its first port or airport in Australia from a place outside Australia; or\n (b) the unloading of cargo from a ship or aircraft;\n those amendments only apply in relation to a ship or aircraft, or the unloading of cargo from a ship or aircraft:\n (c) that is due to arrive at its first port or airport in Australia at or after the import cut‑over time; or\n (d) that has arrived at its first port or airport in Australia and that was due to arrive at that port or airport at or after the import cut‑over time; or\n (e) that arrives at its first port or airport in Australia at or after the turn‑off time.\n (2) To avoid doubt, paragraphs (1)(c) and (d) apply even if the ship or aircraft arrives at its first port or airport in Australia before the import cut‑over time.\n (3) To avoid doubt, the unamended Customs Act continues to apply in relation to a ship or aircraft that is due to arrive at its first port or airport in Australia before the import cut‑over time, unless the ship or aircraft arrives after the turn‑off time.","sortOrder":10},{"sectionNumber":"8","sectionType":"section","heading":"Application of import entry provisions and provisions for goods not requiring entry","content":"#### 8 Application of import entry provisions and provisions for goods not requiring entry\n\n (1) To the extent that the ITM import amendments would, apart from this section, apply in relation to goods that are, or are intended to be, imported into Australia, then, subject to sections 9, 10 and 11, those amendments only apply in relation to:\n (a) goods that are on board a ship or aircraft that is due to arrive at its first port or airport in Australia from a place outside Australia at or after the import cut‑over time; or\n (b) goods that are or were on board a ship or aircraft that has arrived at its first port or airport in Australia from a place outside Australia, if the ship or aircraft was due to arrive at that port or airport at or after the import cut‑over time; or\n (c) goods that are or were on board a ship or aircraft that arrives at its first port or airport in Australia from a place outside Australia at or after the turn‑off time.\n (2) To avoid doubt, paragraphs (1)(a) and (b) apply even if the ship or aircraft arrives at its first port or airport in Australia before the import cut‑over time.\n (3) To avoid doubt, the unamended Customs Act continues to apply in relation to the goods if the ship or aircraft is due to arrive at its first port or airport in Australia before the import cut‑over time, unless the ship or aircraft arrives after the turn‑off time.","sortOrder":11},{"sectionNumber":"9","sectionType":"section","heading":"Entry of warehoused goods","content":"#### 9 Entry of warehoused goods\n\n In relation to warehoused goods (within the meaning of the Customs Act 1901) that are intended to be entered for home consumption:\n (a) an entry of those goods for home consumption made before the ITM import commencement date must be made in accordance with the unamended Customs Act; and\n (b) an entry of those goods for home consumption made on or after the ITM import commencement date must be made in accordance with the amended Customs Act.","sortOrder":12},{"sectionNumber":"10","sectionType":"section","heading":"Returns for like customable goods","content":"#### 10 Returns for like customable goods\n\n In relation to a return that a person is required to give Customs under subsection 69(5) of the Customs Act 1901:\n (a) a return given before the ITM import commencement date must be given in accordance with the unamended Customs Act; and\n (b) a return given after the ITM import commencement date must be given in accordance with the amended Customs Act.","sortOrder":13},{"sectionNumber":"11","sectionType":"section","heading":"Returns for special clearance goods","content":"#### 11 Returns for special clearance goods\n\n In relation to a return that a person is required to give Customs under subsection 70(7) of the Customs Act 1901:\n (a) a return given before the ITM import commencement date must be given in accordance with the unamended Customs Act; and\n (b) a return given after the ITM import commencement date must be given in accordance with the amended Customs Act.","sortOrder":14},{"sectionNumber":"12","sectionType":"section","heading":"Application of import entry provisions for imported ships or aircraft","content":"#### 12 Application of import entry provisions for imported ships or aircraft\n\n In relation to a ship or aircraft that is intended to be imported into Australia:\n (a) an entry of the ship or aircraft made before the ITM import commencement date must be made in accordance with the unamended Customs Act; and\n (b) an entry of the ship or aircraft made after the ITM import commencement date must be made in accordance with the amended Customs Act.","sortOrder":15},{"sectionNumber":"Division 3","sectionType":"division","heading":"Modification of the unamended Customs Act","content":"An Act to provide for certain application and transitional matters relating to international trade modernisation, to amend customs legislation, and for other purposes\n\n\\[Assented to 25 March 2004\\]\n\nThe Parliament of Australia enacts:\n\n## Part 1—Preliminary\n\n#### 1 Short title\n\n This Act may be cited as the Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2004.\n\n#### 2 Commencement\n\n (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n```html\n

Commencement information

Column 1

Column 2

Column 3

Provision(s)

Commencement

Date/Details

1. Sections 1 to 18 and anything in this Act not elsewhere covered by this table

The day on which this Act receives the Royal Assent.

25 March 2004

2. Section 19

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) the time when item 38 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 commences.

19 July 2005 (paragraph (b) applies)

3. Schedule 1, items 1 to 3

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) the time when item 38 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 commences.

19 July 2005 (paragraph (b) applies)

4. Schedule 1, item 4

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) immediately after the commencement of item 118 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001.

19 July 2005 (paragraph (b) applies)

5. Schedule 1, item 5

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) immediately after the commencement of item 1 of Schedule 1 to the Customs Legislation Amendment Act (No. 2) 2003.

However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur.

19 July 2005 (paragraph (b) applies)

6. Schedule 1, items 6 to 11

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) the time when item 38 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 commences.

19 July 2005 (paragraph (b) applies)

7. Schedule 1, item 12

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) immediately after the commencement of item 22 of Schedule 3 to the Customs Legislation Amendment Act (No. 1) 2002.

19 July 2005 (paragraph (b) applies)

8. Schedule 1, item 13

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) immediately after the commencement of item 138 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001.

19 July 2005 (paragraph (b) applies)

9. Schedule 1, items 14 to 25

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) the time when item 38 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 commences.

19 July 2005 (paragraph (b) applies)

10. Schedule 2, items 1 to 3

The day on which this Act receives the Royal Assent.

25 March 2004

11. Schedule 2, item 4

5 January 2003.

5 January 2003

12. Schedule 2, item 5

The day on which this Act receives the Royal Assent.

25 March 2004

13. Schedule 2, items 6 to 12

A single day to be fixed by Proclamation.

However, if any of the provision(s) do not commence within the period of 6 months beginning on the day on which this Act receives the Royal Assent, they commence on the first day after the end of that period.

25 September 2004

14. Schedule 2, item 13

The later of:

(a) the time when the provision(s) covered by table item 13 commence; and

(b) immediately after the commencement of item 3 of Schedule 1 to the Customs Legislation Amendment Act (No. 2) 2003.

However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur.

25 September 2004

(paragraph (a) applies)

15. Schedule 2, item 14

At the same time as the provision(s) covered by table item 13.

25 September 2004

16. Schedule 2, item 15

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) immediately after the commencement of item 40 of Schedule 3 to the Customs Legislation Amendment Act (No. 1) 2002.

22 September 2004
(paragraph (b) applies)

17. Schedule 2, items 16 to 26

The day on which this Act receives the Royal Assent.

25 March 2004

18. Schedule 2, item 27

Immediately after the commencement of section 2 of the Customs Legislation Amendment Act (No. 1) 2002.

10 October 2002

19. Schedule 2, items 28 to 31

The day on which this Act receives the Royal Assent.

25 March 2004

20. Schedule 2, item 32

Immediately after the commencement of section 2 of the Import Processing Charges (Amendment and Repeal) Act 2002.

8 October 2002

21. Schedule 2, item 33

The day on which this Act receives the Royal Assent.

However, the provision(s) do not commence at all if item 6 of Schedule 6 to the Migration Legislation Amendment Act (No. 1) 2004 commences before, or on the same day as, the day on which this Act receives the Royal Assent.

25 March 2004

22. Schedule 2, item 34

Immediately after the commencement of item 6 of Schedule 6 to the Migration Legislation Amendment Act (No. 1) 2004.

However, the provision(s) do not commence at all if this Act receives the Royal Assent on a day that is before the day on which item 6 of Schedule 6 to the Migration Legislation Amendment Act (No. 1) 2004 commences.

Does not commence

23. Schedule 2, item 35

Immediately after the commencement of the provision(s) covered by table item 21 or table item 22, whichever of those provision(s) commences.

25 March 2004

24. Schedule 2, item 36

The day on which this Act receives the Royal Assent.

25 March 2004

\n```\n\n> Note: This table relates only to the provisions of this Act as originally passed by the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent.\n\n (2) Column 3 of the table contains additional information that is not part of this Act. Information in this column may be added to or edited in any published version of this Act.\n\n#### 3 Schedule(s)\n\n Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.\n\n \n\n## Part 2—Transitional and application rules in relation to international trade modernisation\n\n### Division 1—Preliminary\n\n#### 4 Interpretation of this Part\n\n In this Part:\n\n> amended Customs Act means the Customs Act 1901 as amended by the ITM import amendments.\n\n> CEO means the Chief Executive Officer of the Australian Customs Service.\n\n> import cut‑over time means the time under section 5.\n\n> ITM import amendments means:\n\n (a) the amendments of the Customs Act 1901 made by:\n (i) the items of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 that commence at the same time as item 38 of that Schedule (whether they commence under subsection 2(3) or another provision of that Act); and\n (ii) Part 2 of Schedule 4 to the Border Security Legislation Amendment Act 2002; and\n (iii) items 1 to 7, 11 to 23, 26, 44 to 47 and 55 of Schedule 3 to the Customs Legislation Amendment Act (No. 1) 2002; and\n (iv) Part 2 of Schedule 5 to the Customs Legislation Amendment Act (No. 1) 2002; and\n (v) Part 1 of Schedule 1 to the Customs Legislation Amendment Act (No. 2) 2003; and\n (b) the amendment of the A New Tax System (Goods and Services Tax) Act 1999 made by item 8 of Schedule 1 to the Customs Legislation Amendment Act (No. 1) 2002; and\n (c) the amendments of the A New Tax System (Wine Equalisation Tax) Act 1999 made by items 9 and 10 of Schedule 1 to the Customs Legislation Amendment Act (No. 1) 2002; and\n (d) the items in Schedule 1 to this Act.\n\n> ITM import commencement date means the day on which item 38 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 commences.\n\n> turn‑off time means the time specified by the CEO under section 6.\n\n> unamended Customs Act means the Customs Act 1901 as in force without the ITM import amendments.\n\n#### 5 Import cut‑over time\n\n (1) The import cut‑over time is:\n (a) 2 am by legal time in the Australian Capital Territory on 12 October 2005; or\n (b) a later time specified by the CEO by legislative instrument.\n (2) If the CEO specifies a later time under paragraph (1)(b), the CEO may, before that later time, by legislative instrument, specify a different later time as the import cut‑over time.\n (3) A later time must be before the end of 7 November 2005.\n\n#### 6 CEO to specify the turn‑off time\n\n (1) The CEO must, by legislative instrument, specify a time not more than 40 days (including Sundays and holidays) after the import cut‑over time as the turn‑off time.\n (2) After the CEO has specified a time under subsection (1), the CEO may, before that time, by legislative instrument, specify a later time not more than 40 days (including Sundays and holidays) after the import cut‑over time as the turn‑off time.\n\n \n\n### Division 2—Application of the amended Customs Act\n\n#### 7 Application of cargo reporting provisions\n\n (1) To the extent that the ITM import amendments would, apart from this section, apply in relation to:\n (a) the impending arrival, or arrival, of a ship or aircraft at its first port or airport in Australia from a place outside Australia; or\n (b) the unloading of cargo from a ship or aircraft;\n those amendments only apply in relation to a ship or aircraft, or the unloading of cargo from a ship or aircraft:\n (c) that is due to arrive at its first port or airport in Australia at or after the import cut‑over time; or\n (d) that has arrived at its first port or airport in Australia and that was due to arrive at that port or airport at or after the import cut‑over time; or\n (e) that arrives at its first port or airport in Australia at or after the turn‑off time.\n (2) To avoid doubt, paragraphs (1)(c) and (d) apply even if the ship or aircraft arrives at its first port or airport in Australia before the import cut‑over time.\n (3) To avoid doubt, the unamended Customs Act continues to apply in relation to a ship or aircraft that is due to arrive at its first port or airport in Australia before the import cut‑over time, unless the ship or aircraft arrives after the turn‑off time.\n\n#### 8 Application of import entry provisions and provisions for goods not requiring entry\n\n (1) To the extent that the ITM import amendments would, apart from this section, apply in relation to goods that are, or are intended to be, imported into Australia, then, subject to sections 9, 10 and 11, those amendments only apply in relation to:\n (a) goods that are on board a ship or aircraft that is due to arrive at its first port or airport in Australia from a place outside Australia at or after the import cut‑over time; or\n (b) goods that are or were on board a ship or aircraft that has arrived at its first port or airport in Australia from a place outside Australia, if the ship or aircraft was due to arrive at that port or airport at or after the import cut‑over time; or\n (c) goods that are or were on board a ship or aircraft that arrives at its first port or airport in Australia from a place outside Australia at or after the turn‑off time.\n (2) To avoid doubt, paragraphs (1)(a) and (b) apply even if the ship or aircraft arrives at its first port or airport in Australia before the import cut‑over time.\n (3) To avoid doubt, the unamended Customs Act continues to apply in relation to the goods if the ship or aircraft is due to arrive at its first port or airport in Australia before the import cut‑over time, unless the ship or aircraft arrives after the turn‑off time.\n\n#### 9 Entry of warehoused goods\n\n In relation to warehoused goods (within the meaning of the Customs Act 1901) that are intended to be entered for home consumption:\n (a) an entry of those goods for home consumption made before the ITM import commencement date must be made in accordance with the unamended Customs Act; and\n (b) an entry of those goods for home consumption made on or after the ITM import commencement date must be made in accordance with the amended Customs Act.\n\n#### 10 Returns for like customable goods\n\n In relation to a return that a person is required to give Customs under subsection 69(5) of the Customs Act 1901:\n (a) a return given before the ITM import commencement date must be given in accordance with the unamended Customs Act; and\n (b) a return given after the ITM import commencement date must be given in accordance with the amended Customs Act.\n\n#### 11 Returns for special clearance goods\n\n In relation to a return that a person is required to give Customs under subsection 70(7) of the Customs Act 1901:\n (a) a return given before the ITM import commencement date must be given in accordance with the unamended Customs Act; and\n (b) a return given after the ITM import commencement date must be given in accordance with the amended Customs Act.\n\n#### 12 Application of import entry provisions for imported ships or aircraft\n\n In relation to a ship or aircraft that is intended to be imported into Australia:\n (a) an entry of the ship or aircraft made before the ITM import commencement date must be made in accordance with the unamended Customs Act; and\n (b) an entry of the ship or aircraft made after the ITM import commencement date must be made in accordance with the amended Customs Act.\n\n \n\n### Division 3—Modification of the unamended Customs Act\n\n#### 13 Impending arrival reports under the unamended Customs Act after the turn‑off time\n\n If a person is required to make a report under section 64 of the unamended Customs Act after the turn‑off time, then, despite subsection (2A) of that section, the person must make the report by document, telephone call or fax and not by computer.\n\n#### 14 Cargo reports under the unamended Customs Act after the turn‑off time\n\n If a person is required to make a report under section 64AB of the unamended Customs Act after the turn‑off time, then, despite subsection (3A) of that section, the person must make the report by document and not by computer.\n\n#### 15 Amendment of cargo reports after the turn‑off time\n\n A person who, after the turn‑off time, communicates a variation of a cargo report that was made under section 64AB of the unamended Customs Act must, despite section 64ABA of the unamended Customs Act, communicate the variation by document and not by computer.\n\n#### 16 No authority to deal provided before the turn‑off time\n\n If:\n (a) the owner of goods has entered the goods under section 71A of the unamended Customs Act; and\n (b) the entry was effected by computer; and\n (c) Customs has not, by the turn‑off time, given the person to whom the import entry advice was given in relation to the goods an authority to deal with the goods (within the meaning of section 4 of the Customs Act 1901);\n then, despite paragraph 71B(4)(d) of the unamended Customs Act, Customs may give that authority to the person in writing without transmitting the authority by computer.\n\n#### 17 Goods not entered before the turn‑off time\n\n If:\n (a) a ship or aircraft was due to arrive at its first port or airport in Australia from a place outside Australia before the import cut‑over time; and\n (b) the ship or aircraft arrived before the turn‑off time; and\n (c) goods that are or were on board the ship or aircraft are goods to which section 68 applies; and\n (d) by the turn‑off time, those goods have not been entered under section 71A of the Customs Act 1901;\n then:\n (e) the goods must be entered under the unamended Customs Act; and\n (f) despite paragraph 71A(1)(d) of the unamended Customs Act, the entry must be made by document.\n\n#### 18 Computer contingency provisions cease to have effect\n\n Despite Division 2 of this Act, the following sections of the unamended Customs Act cease to have effect from the turn‑off time:\n (a) section 67E (what happens if a cargo automation system is down);\n (b) section 77C (contingency arrangements to apply when the COMPILE computer system is down);\n (c) section 77D (contingency arrangements for goods not the subject of an import entry advice);\n (d) section 77E (contingency arrangements for goods the subject of an import entry advice).\n\n \n\n### Division 4—Electronic communications systems\n\n#### 19 Application of sections 126D and 126DA of the amended Customs Act\n\n Despite subitem 38(1) of Schedule 1 to the Customs Legislation Amendment Act (No. 2) 2003, sections 126D and 126DA of the Customs Act 1901 have effect according to their terms from the ITM import commencement date.","sortOrder":16},{"sectionNumber":"13","sectionType":"section","heading":"Impending arrival reports under the unamended Customs Act after the turn‑off time","content":"#### 13 Impending arrival reports under the unamended Customs Act after the turn‑off time\n\n If a person is required to make a report under section 64 of the unamended Customs Act after the turn‑off time, then, despite subsection (2A) of that section, the person must make the report by document, telephone call or fax and not by computer.","sortOrder":17},{"sectionNumber":"14","sectionType":"section","heading":"Cargo reports under the unamended Customs Act after the turn‑off time","content":"#### 14 Cargo reports under the unamended Customs Act after the turn‑off time\n\n If a person is required to make a report under section 64AB of the unamended Customs Act after the turn‑off time, then, despite subsection (3A) of that section, the person must make the report by document and not by computer.","sortOrder":18},{"sectionNumber":"15","sectionType":"section","heading":"Amendment of cargo reports after the turn‑off time","content":"#### 15 Amendment of cargo reports after the turn‑off time\n\n A person who, after the turn‑off time, communicates a variation of a cargo report that was made under section 64AB of the unamended Customs Act must, despite section 64ABA of the unamended Customs Act, communicate the variation by document and not by computer.","sortOrder":19},{"sectionNumber":"16","sectionType":"section","heading":"No authority to deal provided before the turn‑off time","content":"#### 16 No authority to deal provided before the turn‑off time\n\n If:\n (a) the owner of goods has entered the goods under section 71A of the unamended Customs Act; and\n (b) the entry was effected by computer; and\n (c) Customs has not, by the turn‑off time, given the person to whom the import entry advice was given in relation to the goods an authority to deal with the goods (within the meaning of section 4 of the Customs Act 1901);\n then, despite paragraph 71B(4)(d) of the unamended Customs Act, Customs may give that authority to the person in writing without transmitting the authority by computer.","sortOrder":20},{"sectionNumber":"17","sectionType":"section","heading":"Goods not entered before the turn‑off time","content":"#### 17 Goods not entered before the turn‑off time\n\n If:\n (a) a ship or aircraft was due to arrive at its first port or airport in Australia from a place outside Australia before the import cut‑over time; and\n (b) the ship or aircraft arrived before the turn‑off time; and\n (c) goods that are or were on board the ship or aircraft are goods to which section 68 applies; and\n (d) by the turn‑off time, those goods have not been entered under section 71A of the Customs Act 1901;\n then:\n (e) the goods must be entered under the unamended Customs Act; and\n (f) despite paragraph 71A(1)(d) of the unamended Customs Act, the entry must be made by document.","sortOrder":21},{"sectionNumber":"18","sectionType":"section","heading":"Computer contingency provisions cease to have effect","content":"#### 18 Computer contingency provisions cease to have effect\n\n Despite Division 2 of this Act, the following sections of the unamended Customs Act cease to have effect from the turn‑off time:\n (a) section 67E (what happens if a cargo automation system is down);\n (b) section 77C (contingency arrangements to apply when the COMPILE computer system is down);\n (c) section 77D (contingency arrangements for goods not the subject of an import entry advice);\n (d) section 77E (contingency arrangements for goods the subject of an import entry advice).","sortOrder":22},{"sectionNumber":"Division 4","sectionType":"division","heading":"Electronic communications systems","content":"An Act to provide for certain application and transitional matters relating to international trade modernisation, to amend customs legislation, and for other purposes\n\n\\[Assented to 25 March 2004\\]\n\nThe Parliament of Australia enacts:\n\n## Part 1—Preliminary\n\n#### 1 Short title\n\n This Act may be cited as the Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2004.\n\n#### 2 Commencement\n\n (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n```html\n

Commencement information

Column 1

Column 2

Column 3

Provision(s)

Commencement

Date/Details

1. Sections 1 to 18 and anything in this Act not elsewhere covered by this table

The day on which this Act receives the Royal Assent.

25 March 2004

2. Section 19

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) the time when item 38 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 commences.

19 July 2005 (paragraph (b) applies)

3. Schedule 1, items 1 to 3

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) the time when item 38 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 commences.

19 July 2005 (paragraph (b) applies)

4. Schedule 1, item 4

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) immediately after the commencement of item 118 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001.

19 July 2005 (paragraph (b) applies)

5. Schedule 1, item 5

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) immediately after the commencement of item 1 of Schedule 1 to the Customs Legislation Amendment Act (No. 2) 2003.

However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur.

19 July 2005 (paragraph (b) applies)

6. Schedule 1, items 6 to 11

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) the time when item 38 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 commences.

19 July 2005 (paragraph (b) applies)

7. Schedule 1, item 12

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) immediately after the commencement of item 22 of Schedule 3 to the Customs Legislation Amendment Act (No. 1) 2002.

19 July 2005 (paragraph (b) applies)

8. Schedule 1, item 13

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) immediately after the commencement of item 138 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001.

19 July 2005 (paragraph (b) applies)

9. Schedule 1, items 14 to 25

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) the time when item 38 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 commences.

19 July 2005 (paragraph (b) applies)

10. Schedule 2, items 1 to 3

The day on which this Act receives the Royal Assent.

25 March 2004

11. Schedule 2, item 4

5 January 2003.

5 January 2003

12. Schedule 2, item 5

The day on which this Act receives the Royal Assent.

25 March 2004

13. Schedule 2, items 6 to 12

A single day to be fixed by Proclamation.

However, if any of the provision(s) do not commence within the period of 6 months beginning on the day on which this Act receives the Royal Assent, they commence on the first day after the end of that period.

25 September 2004

14. Schedule 2, item 13

The later of:

(a) the time when the provision(s) covered by table item 13 commence; and

(b) immediately after the commencement of item 3 of Schedule 1 to the Customs Legislation Amendment Act (No. 2) 2003.

However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur.

25 September 2004

(paragraph (a) applies)

15. Schedule 2, item 14

At the same time as the provision(s) covered by table item 13.

25 September 2004

16. Schedule 2, item 15

The later of:

(a) the start of the day on which this Act receives the Royal Assent; and

(b) immediately after the commencement of item 40 of Schedule 3 to the Customs Legislation Amendment Act (No. 1) 2002.

22 September 2004
(paragraph (b) applies)

17. Schedule 2, items 16 to 26

The day on which this Act receives the Royal Assent.

25 March 2004

18. Schedule 2, item 27

Immediately after the commencement of section 2 of the Customs Legislation Amendment Act (No. 1) 2002.

10 October 2002

19. Schedule 2, items 28 to 31

The day on which this Act receives the Royal Assent.

25 March 2004

20. Schedule 2, item 32

Immediately after the commencement of section 2 of the Import Processing Charges (Amendment and Repeal) Act 2002.

8 October 2002

21. Schedule 2, item 33

The day on which this Act receives the Royal Assent.

However, the provision(s) do not commence at all if item 6 of Schedule 6 to the Migration Legislation Amendment Act (No. 1) 2004 commences before, or on the same day as, the day on which this Act receives the Royal Assent.

25 March 2004

22. Schedule 2, item 34

Immediately after the commencement of item 6 of Schedule 6 to the Migration Legislation Amendment Act (No. 1) 2004.

However, the provision(s) do not commence at all if this Act receives the Royal Assent on a day that is before the day on which item 6 of Schedule 6 to the Migration Legislation Amendment Act (No. 1) 2004 commences.

Does not commence

23. Schedule 2, item 35

Immediately after the commencement of the provision(s) covered by table item 21 or table item 22, whichever of those provision(s) commences.

25 March 2004

24. Schedule 2, item 36

The day on which this Act receives the Royal Assent.

25 March 2004

\n```\n\n> Note: This table relates only to the provisions of this Act as originally passed by the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent.\n\n (2) Column 3 of the table contains additional information that is not part of this Act. Information in this column may be added to or edited in any published version of this Act.\n\n#### 3 Schedule(s)\n\n Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.\n\n \n\n## Part 2—Transitional and application rules in relation to international trade modernisation\n\n### Division 1—Preliminary\n\n#### 4 Interpretation of this Part\n\n In this Part:\n\n> amended Customs Act means the Customs Act 1901 as amended by the ITM import amendments.\n\n> CEO means the Chief Executive Officer of the Australian Customs Service.\n\n> import cut‑over time means the time under section 5.\n\n> ITM import amendments means:\n\n (a) the amendments of the Customs Act 1901 made by:\n (i) the items of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 that commence at the same time as item 38 of that Schedule (whether they commence under subsection 2(3) or another provision of that Act); and\n (ii) Part 2 of Schedule 4 to the Border Security Legislation Amendment Act 2002; and\n (iii) items 1 to 7, 11 to 23, 26, 44 to 47 and 55 of Schedule 3 to the Customs Legislation Amendment Act (No. 1) 2002; and\n (iv) Part 2 of Schedule 5 to the Customs Legislation Amendment Act (No. 1) 2002; and\n (v) Part 1 of Schedule 1 to the Customs Legislation Amendment Act (No. 2) 2003; and\n (b) the amendment of the A New Tax System (Goods and Services Tax) Act 1999 made by item 8 of Schedule 1 to the Customs Legislation Amendment Act (No. 1) 2002; and\n (c) the amendments of the A New Tax System (Wine Equalisation Tax) Act 1999 made by items 9 and 10 of Schedule 1 to the Customs Legislation Amendment Act (No. 1) 2002; and\n (d) the items in Schedule 1 to this Act.\n\n> ITM import commencement date means the day on which item 38 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 commences.\n\n> turn‑off time means the time specified by the CEO under section 6.\n\n> unamended Customs Act means the Customs Act 1901 as in force without the ITM import amendments.\n\n#### 5 Import cut‑over time\n\n (1) The import cut‑over time is:\n (a) 2 am by legal time in the Australian Capital Territory on 12 October 2005; or\n (b) a later time specified by the CEO by legislative instrument.\n (2) If the CEO specifies a later time under paragraph (1)(b), the CEO may, before that later time, by legislative instrument, specify a different later time as the import cut‑over time.\n (3) A later time must be before the end of 7 November 2005.\n\n#### 6 CEO to specify the turn‑off time\n\n (1) The CEO must, by legislative instrument, specify a time not more than 40 days (including Sundays and holidays) after the import cut‑over time as the turn‑off time.\n (2) After the CEO has specified a time under subsection (1), the CEO may, before that time, by legislative instrument, specify a later time not more than 40 days (including Sundays and holidays) after the import cut‑over time as the turn‑off time.\n\n \n\n### Division 2—Application of the amended Customs Act\n\n#### 7 Application of cargo reporting provisions\n\n (1) To the extent that the ITM import amendments would, apart from this section, apply in relation to:\n (a) the impending arrival, or arrival, of a ship or aircraft at its first port or airport in Australia from a place outside Australia; or\n (b) the unloading of cargo from a ship or aircraft;\n those amendments only apply in relation to a ship or aircraft, or the unloading of cargo from a ship or aircraft:\n (c) that is due to arrive at its first port or airport in Australia at or after the import cut‑over time; or\n (d) that has arrived at its first port or airport in Australia and that was due to arrive at that port or airport at or after the import cut‑over time; or\n (e) that arrives at its first port or airport in Australia at or after the turn‑off time.\n (2) To avoid doubt, paragraphs (1)(c) and (d) apply even if the ship or aircraft arrives at its first port or airport in Australia before the import cut‑over time.\n (3) To avoid doubt, the unamended Customs Act continues to apply in relation to a ship or aircraft that is due to arrive at its first port or airport in Australia before the import cut‑over time, unless the ship or aircraft arrives after the turn‑off time.\n\n#### 8 Application of import entry provisions and provisions for goods not requiring entry\n\n (1) To the extent that the ITM import amendments would, apart from this section, apply in relation to goods that are, or are intended to be, imported into Australia, then, subject to sections 9, 10 and 11, those amendments only apply in relation to:\n (a) goods that are on board a ship or aircraft that is due to arrive at its first port or airport in Australia from a place outside Australia at or after the import cut‑over time; or\n (b) goods that are or were on board a ship or aircraft that has arrived at its first port or airport in Australia from a place outside Australia, if the ship or aircraft was due to arrive at that port or airport at or after the import cut‑over time; or\n (c) goods that are or were on board a ship or aircraft that arrives at its first port or airport in Australia from a place outside Australia at or after the turn‑off time.\n (2) To avoid doubt, paragraphs (1)(a) and (b) apply even if the ship or aircraft arrives at its first port or airport in Australia before the import cut‑over time.\n (3) To avoid doubt, the unamended Customs Act continues to apply in relation to the goods if the ship or aircraft is due to arrive at its first port or airport in Australia before the import cut‑over time, unless the ship or aircraft arrives after the turn‑off time.\n\n#### 9 Entry of warehoused goods\n\n In relation to warehoused goods (within the meaning of the Customs Act 1901) that are intended to be entered for home consumption:\n (a) an entry of those goods for home consumption made before the ITM import commencement date must be made in accordance with the unamended Customs Act; and\n (b) an entry of those goods for home consumption made on or after the ITM import commencement date must be made in accordance with the amended Customs Act.\n\n#### 10 Returns for like customable goods\n\n In relation to a return that a person is required to give Customs under subsection 69(5) of the Customs Act 1901:\n (a) a return given before the ITM import commencement date must be given in accordance with the unamended Customs Act; and\n (b) a return given after the ITM import commencement date must be given in accordance with the amended Customs Act.\n\n#### 11 Returns for special clearance goods\n\n In relation to a return that a person is required to give Customs under subsection 70(7) of the Customs Act 1901:\n (a) a return given before the ITM import commencement date must be given in accordance with the unamended Customs Act; and\n (b) a return given after the ITM import commencement date must be given in accordance with the amended Customs Act.\n\n#### 12 Application of import entry provisions for imported ships or aircraft\n\n In relation to a ship or aircraft that is intended to be imported into Australia:\n (a) an entry of the ship or aircraft made before the ITM import commencement date must be made in accordance with the unamended Customs Act; and\n (b) an entry of the ship or aircraft made after the ITM import commencement date must be made in accordance with the amended Customs Act.\n\n \n\n### Division 3—Modification of the unamended Customs Act\n\n#### 13 Impending arrival reports under the unamended Customs Act after the turn‑off time\n\n If a person is required to make a report under section 64 of the unamended Customs Act after the turn‑off time, then, despite subsection (2A) of that section, the person must make the report by document, telephone call or fax and not by computer.\n\n#### 14 Cargo reports under the unamended Customs Act after the turn‑off time\n\n If a person is required to make a report under section 64AB of the unamended Customs Act after the turn‑off time, then, despite subsection (3A) of that section, the person must make the report by document and not by computer.\n\n#### 15 Amendment of cargo reports after the turn‑off time\n\n A person who, after the turn‑off time, communicates a variation of a cargo report that was made under section 64AB of the unamended Customs Act must, despite section 64ABA of the unamended Customs Act, communicate the variation by document and not by computer.\n\n#### 16 No authority to deal provided before the turn‑off time\n\n If:\n (a) the owner of goods has entered the goods under section 71A of the unamended Customs Act; and\n (b) the entry was effected by computer; and\n (c) Customs has not, by the turn‑off time, given the person to whom the import entry advice was given in relation to the goods an authority to deal with the goods (within the meaning of section 4 of the Customs Act 1901);\n then, despite paragraph 71B(4)(d) of the unamended Customs Act, Customs may give that authority to the person in writing without transmitting the authority by computer.\n\n#### 17 Goods not entered before the turn‑off time\n\n If:\n (a) a ship or aircraft was due to arrive at its first port or airport in Australia from a place outside Australia before the import cut‑over time; and\n (b) the ship or aircraft arrived before the turn‑off time; and\n (c) goods that are or were on board the ship or aircraft are goods to which section 68 applies; and\n (d) by the turn‑off time, those goods have not been entered under section 71A of the Customs Act 1901;\n then:\n (e) the goods must be entered under the unamended Customs Act; and\n (f) despite paragraph 71A(1)(d) of the unamended Customs Act, the entry must be made by document.\n\n#### 18 Computer contingency provisions cease to have effect\n\n Despite Division 2 of this Act, the following sections of the unamended Customs Act cease to have effect from the turn‑off time:\n (a) section 67E (what happens if a cargo automation system is down);\n (b) section 77C (contingency arrangements to apply when the COMPILE computer system is down);\n (c) section 77D (contingency arrangements for goods not the subject of an import entry advice);\n (d) section 77E (contingency arrangements for goods the subject of an import entry advice).\n\n \n\n### Division 4—Electronic communications systems\n\n#### 19 Application of sections 126D and 126DA of the amended Customs Act\n\n Despite subitem 38(1) of Schedule 1 to the Customs Legislation Amendment Act (No. 2) 2003, sections 126D and 126DA of the Customs Act 1901 have effect according to their terms from the ITM import commencement date.","sortOrder":23},{"sectionNumber":"19","sectionType":"section","heading":"Application of sections 126D and 126DA of the amended Customs Act","content":"#### 19 Application of sections 126D and 126DA of the amended Customs Act\n\n Despite subitem 38(1) of Schedule 1 to the Customs Legislation Amendment Act (No. 2) 2003, sections 126D and 126DA of the Customs Act 1901 have effect according to their terms from the ITM import commencement date.","sortOrder":24},{"sectionNumber":"71","sectionType":"section","heading":"Information and grant of authority to deal with goods not required to be entered","content":"#### 71 Information and grant of authority to deal with goods not required to be entered\n\n Information to be given under this section\n (1) A person to whom section 71AAAB or 71AAAF applies must give information to Customs under this section in the circumstances mentioned in those sections.\n Authority to deal granted under this section\n (2) Customs must, if circumstances mentioned in Subdivision AA or AB of this Division require it, give an authority to deal with goods under this section.\n Refusal to grant authority to deal under this section\n (3) Customs may, in the circumstances mentioned in section 71AAAB, refuse under this section to authorise the delivery of goods into home consumption.","sortOrder":25},{"sectionNumber":"Subdivision AA","sectionType":"subdivision","heading":"Information and grant of authority to deal with Subdivision AA goods","content":"Schedule 1—ITM import amendments\n\nCustoms Act 1901\n\n1 Subsection 4(1) (at the end of the definition of Authority to deal)\n\nAdd:\n\n ; or (e) in relation to goods that are Subdivision AA goods within the meaning of section 71AAAA or that are specified low value goods within the meaning of section 71AAAD—an authority under section 71.\n\n2 Subsection 4(1) (definition of self‑assessed clearance declaration)\n\nRepeal the definition, substitute:\n\n> self‑assessed clearance declaration means a declaration given to Customs under section 71 in the circumstances mentioned in section 71AAAF.\n\n3 Subsection 4(1)\n\nInsert:\n\n> self‑assessed clearance declaration advice means a self‑assessed clearance declaration advice given under section 71AAAG.\n\n4 Subsection 64AAA(2)\n\nOmit “on board”, substitute “contained in those stores”.\n\n5 Subsection 64ABAB(2)\n\nOmit “wharf”, substitute “port”.\n\n6 Section 71\n\nRepeal the section, substitute:\n\n#### 71 Information and grant of authority to deal with goods not required to be entered\n\n Information to be given under this section\n (1) A person to whom section 71AAAB or 71AAAF applies must give information to Customs under this section in the circumstances mentioned in those sections.\n Authority to deal granted under this section\n (2) Customs must, if circumstances mentioned in Subdivision AA or AB of this Division require it, give an authority to deal with goods under this section.\n Refusal to grant authority to deal under this section\n (3) Customs may, in the circumstances mentioned in section 71AAAB, refuse under this section to authorise the delivery of goods into home consumption.\n\n#### Subdivision AA—Information and grant of authority to deal with Subdivision AA goods\n\n#### 71AAAA Meaning of Subdivision AA goods\n\n In this Subdivision:\n\n> Subdivision AA goods means:\n\n (a) goods of a kind referred to in paragraph 68(1)(d); and\n (b) goods that are prescribed by regulations made for the purposes of subsection 71AAAE(1).\n\n#### 71AAAB Report and grant of authority to deal with Subdivision AA goods\n\n Providing information about Subdivision AA goods\n (1) A person:\n (a) who is the owner of Subdivision AA goods; or\n (b) who is covered by regulations made under subsection 71AAAE(2);\n must, in the circumstances specified in the regulations, provide, under section 71, the information specified in the regulations:\n (c) at the time; and\n (d) in the manner and form;\n specified in the regulations.\n Authority to deal with Subdivision AA goods\n (2) If Subdivision AA goods are imported into Australia, Customs must, having regard to information about the goods given under subsection (1) and (if any) section 196C:\n (a) authorise the delivery of the goods into home consumption under section 71; or\n (b) refuse to authorise the delivery of the goods into home consumption and give reasons for the refusal.\n (3) A decision of Customs mentioned in subsection (2) must be communicated in writing, electronically, or by another method prescribed by the regulations.\n Duty etc. to be paid before authority given\n (4) Customs must not give an authority to deal with Subdivision AA goods unless the duty (if any) and any other charge or tax (if any) payable on the importation of the goods has been paid.\n\n#### 71AAAC Suspension of authority to deal with Subdivision AA goods\n\n Suspension of authority to deal\n (1) If:\n (a) Customs has given an authority to deal with Subdivision AA goods; and\n (b) before the goods are dealt with in accordance with the authority, an officer has reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs‑related law;\n the officer may suspend the authority for a specified period.\n (2) An officer suspends an authority to deal with Subdivision AA goods by signing a notice:\n (a) stating that the authority is suspended; and\n (b) setting out the reasons for the suspension;\n and serving a copy of the notice on:\n (c) the owner of the goods; or\n (d) if the owner does not have possession of the goods—on the person who has possession of the goods.\n Revoking a suspension of authority to deal\n (3) If, during the period of a suspension of an authority to deal with Subdivision AA goods, an officer becomes satisfied that there are no longer reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs‑related law, the officer must revoke the suspension.\n (4) An officer revokes a suspension of an authority to deal with Subdivision AA goods by signing a notice:\n (a) stating that the authority is suspended; and\n (b) setting out the reasons for the suspension;\n and serving a copy of the notice on:\n (c) the owner of the goods; or\n (d) if the owner does not have possession of the goods—on the person who has possession of the goods.\n When suspension or revocation of suspension has effect\n (5) A suspension of an authority to deal with Subdivision AA goods, or a revocation of a suspension of such an authority, has effect from the time when the relevant notice was given.\n\n#### Subdivision AB—Information and grant of authority to deal with specified low value goods\n\n#### 71AAAD Meaning of specified low value goods\n\n In this Subdivision:\n\n> specified low value goods means goods of a kind referred to in paragraph 68(1)(e), (f) or (i).\n\n#### 71AAAE Regulations\n\n (1) The regulations may prescribe goods that are excluded from being specified low value goods.\n\n> Note 1: These goods are Subdivision AA goods for the purposes of Subdivision AA of this Division.\n\n> Note 2: For specification by class, see subsection 46(2) of the Acts Interpretation Act 1901.\n\n (2) The regulations may prescribe persons who are not required to comply with the provisions of this Subdivision.\n\n> Note 1: These persons must comply with Subdivision AA of this Division.\n\n> Note 2: For specification by class, see subsection 46(2) of the Acts Interpretation Act 1901.\n\n#### 71AAAF Making a self‑assessed clearance declaration\n\n (1) Despite section 181, the owner of specified low value goods, or a person acting on behalf of the owner, must give Customs a declaration (a self‑assessed clearance declaration) under section 71 containing the information that is set out in an approved statement.\n (2) A self‑assessed clearance declaration must be communicated electronically to Customs.\n (3) A self‑assessed clearance declaration may be communicated together with a cargo report.\n\n#### 71AAAG Customs’ response if a self‑assessed clearance declaration is communicated separately from a cargo report\n\n (1) If a self‑assessed clearance declaration is communicated to Customs but not together with a cargo report, Customs must communicate a self‑assessed clearance declaration advice electronically to the person who made the declaration.\n (2) A self‑assessed clearance declaration advice:\n (a) must refer to the number given by Customs to identify the self‑assessed clearance declaration to which the advice is a response; and\n (b) must contain:\n (i) a statement that the goods covered by the declaration are cleared for home consumption; or\n (ii) a direction that the goods covered by the declaration be held in their current location or further examined.\n\n#### 71AAAH Customs’ response if a self‑assessed clearance declaration is communicated together with a cargo report\n\n If a self‑assessed clearance declaration is communicated together with a cargo report, Customs may communicate electronically to the person who made the declaration a direction that the goods covered by the declaration be held in their current location or further examined.\n\n#### 71AAAI Authority to deal with goods covered by a self‑assessed clearance declaration\n\n If declaration is communicated separately from a cargo report\n (1) If Customs gives a self‑assessed clearance declaration advice in response to a self‑assessed clearance declaration, Customs must communicate electronically to the person to whom the advice was given an authority under section 71 to deliver into home consumption the goods covered by the declaration.\n\n> Note 1: Section 71AAAL prevents Customs from authorising the delivery of goods into home consumption while certain duty etc. payable on the goods is outstanding.\n\n> Note 2: Customs does not have to give an authority to deal with the goods while the goods are subject to a direction under subparagraph 71AAAG(2)(b)(ii) (see section 71AAAK) or while an officer is seeking further information (see section 71AAAO).\n\n If declaration is communicated together with a cargo report\n (2) If Customs receives a self‑assessed clearance declaration together with a cargo report, Customs must communicate electronically:\n (a) if Customs gave a direction under section 71AAAH in response to the declaration—to the person who has possession of the goods covered by the declaration; or\n (b) otherwise—to the person who made the declaration;\n an authority under section 71 to deliver into home consumption the goods covered by the declaration.\n\n> Note 1: Section 71AAAL prevents Customs from authorising the delivery of goods into home consumption while certain duty etc. payable on the goods is outstanding.\n\n> Note 2: Customs does not have to give an authority to deal with the goods while the goods are subject to a direction under section 71AAAH (see section 71AAAK) or while an officer is seeking further information (see section 71AAAO).\n\n#### 71AAAJ Contents of authority to deal with specified low value goods\n\n (1) An authority to deal with specified low value goods must set out:\n (a) any condition under subsection (2) of this section that applies to the authority; and\n (b) the date on which the authority is given; and\n (c) any other prescribed information.\n (2) An authority to deal with specified low value goods may be expressed to be subject to a condition that a specified permission for the goods to be dealt with (however described) be obtained under another law of the Commonwealth.\n (3) If an authority to deal with specified low value 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.\n\n#### 71AAAK No authority to deal with specified low value goods while subject to a direction to hold or further examine\n\n Customs is not required to grant an authority to deal with specified low value goods at any time while the goods are subject to a direction under subparagraph 71AAAG(2)(b)(ii) or section 71AAAH.\n\n#### 71AAAL No authority to deal with specified low value goods unless duty etc. paid\n\n Duty etc. to be paid before authority given\n (1) Customs must not give an authority to deal with specified low value goods unless the duty (if any) and any other charge (other than self‑assessed clearance declaration charge) or tax (if any) payable on the importation of the goods has been paid.\n First exception\n (2) Subsection (1) does not apply in relation to an authority to deal with specified low value goods, if the goods are covered by item 2 of the table in subsection 132AA(1).\n\n> 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.\n\n Second exception\n (3) Subsection (1) does not apply in relation to an authority to deal with specified low value goods, if:\n (a) the only duty, charge or tax outstanding on the importation of the goods is one or more of the following:\n (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;\n (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;\n (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\n (b) because of the following provisions, the unpaid GST, luxury car tax or wine tax (as appropriate) is not payable until after duty on the goods was payable (or would have been payable if the goods had been subject to duty):\n (i) paragraph 33‑15(1)(b) of the GST Act;\n (ii) paragraph 13‑20(1)(b) of the Luxury Car Tax Act;\n (iii) paragraph 23‑5(1)(b) of the Wine Tax Act.\n\n#### 71AAAM Suspension of authority to deal with specified low value goods\n\n Suspension of authority to deal\n (1) If:\n (a) Customs has given an authority to deal with specified low value goods; and\n (b) before the goods are dealt with in accordance with the authority, an officer has reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs‑related law;\n the officer may suspend the authority for a specified period.\n (2) An officer suspends an authority to deal with specified low value goods by:\n (a) if the authority was given in the circumstances mentioned in subsection 71AAAI(1)—sending electronically to the person who made the self‑assessed clearance declaration a message stating that the authority is suspended and setting out the reasons for the suspension; or\n (b) if the authority was given in the circumstances mentioned in subsection 71AAAI(2)—sending electronically to the person who has possession of the goods a message stating that the authority is suspended and setting out the reasons for the suspension.\n Revoking a suspension of authority to deal\n (3) If, during the period of a suspension of an authority to deal with specified low value goods, an officer becomes satisfied that there are no longer reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs‑related law, the officer must revoke the suspension.\n (4) An officer revokes a suspension of an authority to deal with specified low value goods by:\n (a) if the authority was given in the circumstances mentioned in subsection 71AAAI(1)—sending electronically to the person who made the self‑assessed clearance declaration relating to the goods a message stating that the suspension is revoked; or\n (b) if the authority was given in the circumstances mentioned in subsection 71AAAI(2)—sending electronically to the person who has possession of the goods a message stating that the suspension is revoked.\n When suspension or revocation of suspension has effect\n (5) A suspension of an authority to deal with specified low value goods, or a revocation of a suspension of such an authority, has effect from the time when the relevant notice was given or the relevant message was sent.\n\n#### 71AAAN Cancellation of authority to deal with specified low value goods\n\n (1) An officer may, at any time before specified low value goods are dealt with in accordance with an authority to deal, cancel the authority.\n (2) An officer cancels an authority to deal with specified low value goods by sending electronically, to the person who has possession of the goods, a message stating that the authority is cancelled and setting out the reasons for the cancellation.\n (3) A cancellation of an authority has effect from the time when the message was sent.\n\n#### 71AAAO Officer may seek further information in relation to self‑assessed clearance declaration\n\n (1) Customs may refuse to grant an authority to deal with goods covered by a self‑assessed clearance declaration until an officer doing duty in relation to self‑assessed clearance declarations:\n (a) has verified particulars of the goods; or\n (b) is satisfied of any other matter that may be relevant to the granting of an authority to deal.\n (2) If an officer doing duty in relation to self‑assessed clearance declarations believes on reasonable grounds that the owner of goods covered by a self‑assessed clearance declaration:\n (a) has custody or control of commercial documents relating to the goods that will assist the officer to determine whether this Act has been or is being complied with in respect of the goods; or\n (b) has or can obtain information that will so assist the officer;\n the officer may require the owner:\n (c) to deliver to the officer the commercial documents in respect of the goods that are in the owner’s custody or control (including any such documents that had previously been delivered to an officer and had been returned to the owner); or\n (d) 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.\n (3) A requirement for the delivery of documents or information in respect of a self‑assessed clearance declaration must:\n (a) be communicated electronically to the person who made the declaration; and\n (b) contain such particulars as are set out in an approved statement.\n (4) If an owner of goods has been required to deliver documents or information in relation to the goods under subsection (2), Customs must not grant an authority to deal with the goods unless the requirement has been complied with or withdrawn.\n (5) An officer doing duty in relation to self‑assessed clearance declarations may ask:\n (a) the owner of goods covered by a self‑assessed clearance declaration; or\n (b) if another person made the declaration on behalf of the owner—the other person;\n any questions relating to the goods.\n (6) If a person has been asked a question in respect of goods under subsection (5), Customs must not grant an authority to deal with the goods unless the question has been answered or withdrawn.\n (7) If an officer doing duty in relation to self‑assessed clearance declarations believes on reasonable grounds that the owner of goods covered by a self‑assessed clearance declaration:\n (a) has custody or control of documents relating to the goods that will assist the officer to verify the particulars shown in the declaration; or\n (b) has or can obtain information that will so assist the officer;\n the officer may require the owner to produce the documents or supply the information to the officer.\n (8) If an owner of goods has been required to verify a matter in respect of the goods under subsection (7), Customs must not grant an authority to deal with the goods unless the requirement has been complied with or withdrawn, or a security has been taken for compliance with the requirement.\n (9) Subject to section 215, if a person delivers a commercial document to an officer doing duty in relation to self‑assessed clearance declarations under this section, the officer must deal with the document and then return it to the person.\n\n#### 71AAAP Withdrawal of self‑assessed clearance declarations\n\n (1) A self‑assessed clearance declaration may, at any time before the goods covered by the declaration are dealt with in accordance with an authority to deal, be withdrawn by either:\n (a) the owner of the goods; or\n (b) a person acting on behalf of the owner;\n communicating the withdrawal electronically to an officer doing duty in relation to self‑assessed clearance declarations.\n (2) A person who makes a self‑assessed clearance declaration in respect of goods may, at any time before the goods are dealt with in accordance with an authority to deal with the goods, change information in the declaration.\n (3) If a person changes information in a self‑assessed clearance declaration, the person is taken, at the time when the self‑assessed clearance declaration advice is communicated in respect of the altered declaration, to have withdrawn the declaration as it previously stood.\n (4) A withdrawal of a self‑assessed clearance declaration has no effect during any period while a requirement under subsection 71AAAO(2) or (7) in respect of the goods to which the declaration relates has not been complied with.\n (5) A withdrawal of a self‑assessed clearance declaration is effected when it is, or is taken under section 71AAAT to have been, communicated to Customs.\n (6) If:\n (a) a self‑assessed clearance declaration is communicated to Customs; and\n (b) any duty, fee, charge or tax in respect of goods covered by the declaration (other than self‑assessed clearance declaration charge) remains unpaid in respect of the goods for 30 days starting on:\n (i) the day on which the self‑assessed clearance declaration advice relating to the goods is communicated; or\n (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\n (c) after that period ends, the CEO 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\n (d) the unpaid duty, fee, charge or tax (as appropriate) is not paid within the further period;\n the self‑assessed clearance declaration is taken to have been withdrawn under subsection (1).\n\n#### 71AAAQ Further self‑assessed clearance declaration not to be given while there is an existing self‑assessed clearance declaration\n\n (1) If goods are covered by a self‑assessed clearance declaration, a person must not communicate a further self‑assessed clearance declaration in respect of the goods or any part of the goods unless the first‑mentioned self‑assessed clearance declaration is withdrawn.\n\nPenalty: 15 penalty units.\n\n (2) An offence under subsection (1) is an offence of strict liability.\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n#### 71AAAR Effect of withdrawal of a self‑assessed clearance declaration\n\n (1) When a withdrawal of a self‑assessed clearance declaration takes effect, any authority to deal with the goods to which the declaration relates is revoked.\n (2) Despite the withdrawal:\n (a) a person may be prosecuted under Division 4 of Part XIII, or action may be taken under Division 5 of that Part, in respect of the self‑assessed clearance declaration; and\n (b) a penalty may be imposed on a person who is convicted of an offence in respect of the declaration;\n as if it had not been withdrawn.\n\n#### 71AAAS Annotation of self‑assessed clearance declaration by Customs for certain purposes not to constitute withdrawal\n\n Any annotation of a self‑assessed clearance declaration that is made by Customs as a result of the acceptance by Customs of an application for:\n (a) a refund or rebate of all or part of the duty paid on goods covered by the declaration; or\n (b) a remission of all or part of the duty payable on goods covered by the declaration;\n is not taken to constitute a withdrawal of the declaration for the purposes of this Act.\n\n#### 71AAAT Manner and effect of communicating self‑assessed clearance declarations to Customs\n\n (1) The CEO may approve different statements for electronic communications to be made in relation to different classes of goods for which a self‑assessed clearance declaration is required.\n (2) For the purposes of this Act, a self‑assessed clearance declaration is taken to have been communicated to Customs electronically:\n (a) when a self‑assessed clearance declaration advice is communicated by Customs electronically to the person identified in the declaration as the person sending the declaration; or\n (b) in the case of a self‑assessed clearance declaration communicated to Customs together with a cargo report—when Customs communicates electronically to the person who made the declaration an acknowledgment of the declaration.\n (3) For the purposes of this Act, a withdrawal of a self‑assessed clearance declaration is taken to have been communicated to Customs electronically when an acknowledgment of the withdrawal is communicated by Customs electronically to the person identified in the withdrawal as the person sending the withdrawal.\n\n7 Subsection 71AAA(1)\n\nOmit “subsection 71(2)”, substitute “section 71”.\n\n8 At the end of subsection 71AAA(3)\n\nAdd:\n\n ; or (c) the person who communicated the declaration is, or is a person included in a class of persons who are, declared by the regulations to be exempt from payment of self‑assessed clearance declaration charge.\n\n9 Subparagraph 71C(7)(b)(i)\n\nOmit “33‑15(b)”, substitute “33‑15(1)(b)”.\n\n10 Subparagraph 71C(7)(b)(ii)\n\nOmit “13‑20(b)”, substitute “13‑20(1)(b)”.\n\n11 Subparagraph 71C(7)(b)(iii)\n\nOmit “23‑5(b)”, substitute “23‑5(1)(b)”.\n\n12 Subsection 71E(2A)\n\nRepeal the subsection, substitute:\n\n (2A) If:\n (a) the goods are goods to which section 68 applies; and\n (b) the goods have not been entered for home consumption or warehousing; and\n (c) subsection (2C) does not apply to the goods;\n a movement application may be made only by the operator of the ship or aircraft that carried the goods, by a cargo reporter in relation to the goods, or by a stevedore or depot operator who has, or intends to take, possession of the goods.\n\n13 After subsection 71E(2B)\n\nInsert:\n\n (2C) This subsection applies to goods if:\n (a) the goods are:\n (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\n (ii) subject to an application under section 162AA for permission to take delivery of goods; and\n (b) neither of the following applies:\n (i) the CEO has refused to accept a security or undertaking under section 162A in relation to the goods;\n (ii) a Collector has refused to grant permission under section 162A to take delivery of the goods.\n\n14 Subsection 71L(3)\n\nOmit “or a return for the purposes of subsection 69(5) or 70(7)”, substitute “a return for the purposes of subsection 69(5) or 70(7) or a periodic declaration”.\n\n15 Subsection 71L(3)\n\nOmit “or of the return”, substitute “, the return or the declaration”.\n\n16 Subsection 71L(3)\n\nOmit “or return”, substitute “, return or declaration”.\n\n17 Paragraph 163(1AE)(a)\n\nAfter “an import entry”, insert “or a self‑assessed clearance declaration”.\n\n18 Paragraph 163(1AE)(a)\n\nAfter “the entry”, insert “or declaration”.\n\n19 Paragraph 163(1AE)(b)\n\nAfter “an import entry”, insert “or a self‑assessed clearance declaration”.\n\n20 Subsection 163(1AE)\n\nAfter “altered import entry”, insert “or altered self‑assessed clearance declaration”.\n\n21 Subsection 163(1AE)\n\nAfter “that import entry”, insert “or self‑assessed clearance declaration”.\n\n22 Section 243SB\n\nAfter “section”, insert “71AAAO,”.\n\n23 Subsection 243X(1)\n\nAfter “64ABAA(9),”, insert “71AAAQ(1),”.\n\n24 At the end of subsection 243X(2)\n\nAdd:\n\n ; or (c) the subsection as inserted, substituted or amended by a later Act.\n\n25 Paragraph 273GA(1)(aafa)\n\nRepeal the paragraph, substitute:\n\n (aafa) a decision by an officer under section 71AAAC or 71AAAM to suspend an authority to deliver goods into home consumption;\n (aafb) a decision by an officer under section 71AAAN to cancel an authority to deliver goods into home consumption;","sortOrder":26},{"sectionNumber":"71AAAA","sectionType":"section","heading":"Meaning of Subdivision AA goods","content":"#### 71AAAA Meaning of Subdivision AA goods\n\n In this Subdivision:\n\n> Subdivision AA goods means:\n\n (a) goods of a kind referred to in paragraph 68(1)(d); and\n (b) goods that are prescribed by regulations made for the purposes of subsection 71AAAE(1).","sortOrder":27},{"sectionNumber":"71AAAB","sectionType":"section","heading":"Report and grant of authority to deal with Subdivision AA goods","content":"#### 71AAAB Report and grant of authority to deal with Subdivision AA goods\n\n Providing information about Subdivision AA goods\n (1) A person:\n (a) who is the owner of Subdivision AA goods; or\n (b) who is covered by regulations made under subsection 71AAAE(2);\n must, in the circumstances specified in the regulations, provide, under section 71, the information specified in the regulations:\n (c) at the time; and\n (d) in the manner and form;\n specified in the regulations.\n Authority to deal with Subdivision AA goods\n (2) If Subdivision AA goods are imported into Australia, Customs must, having regard to information about the goods given under subsection (1) and (if any) section 196C:\n (a) authorise the delivery of the goods into home consumption under section 71; or\n (b) refuse to authorise the delivery of the goods into home consumption and give reasons for the refusal.\n (3) A decision of Customs mentioned in subsection (2) must be communicated in writing, electronically, or by another method prescribed by the regulations.\n Duty etc. to be paid before authority given\n (4) Customs must not give an authority to deal with Subdivision AA goods unless the duty (if any) and any other charge or tax (if any) payable on the importation of the goods has been paid.","sortOrder":28},{"sectionNumber":"71AAAC","sectionType":"section","heading":"Suspension of authority to deal with Subdivision AA goods","content":"#### 71AAAC Suspension of authority to deal with Subdivision AA goods\n\n Suspension of authority to deal\n (1) If:\n (a) Customs has given an authority to deal with Subdivision AA goods; and\n (b) before the goods are dealt with in accordance with the authority, an officer has reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs‑related law;\n the officer may suspend the authority for a specified period.\n (2) An officer suspends an authority to deal with Subdivision AA goods by signing a notice:\n (a) stating that the authority is suspended; and\n (b) setting out the reasons for the suspension;\n and serving a copy of the notice on:\n (c) the owner of the goods; or\n (d) if the owner does not have possession of the goods—on the person who has possession of the goods.\n Revoking a suspension of authority to deal\n (3) If, during the period of a suspension of an authority to deal with Subdivision AA goods, an officer becomes satisfied that there are no longer reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs‑related law, the officer must revoke the suspension.\n (4) An officer revokes a suspension of an authority to deal with Subdivision AA goods by signing a notice:\n (a) stating that the authority is suspended; and\n (b) setting out the reasons for the suspension;\n and serving a copy of the notice on:\n (c) the owner of the goods; or\n (d) if the owner does not have possession of the goods—on the person who has possession of the goods.\n When suspension or revocation of suspension has effect\n (5) A suspension of an authority to deal with Subdivision AA goods, or a revocation of a suspension of such an authority, has effect from the time when the relevant notice was given.","sortOrder":29},{"sectionNumber":"Subdivision AB","sectionType":"subdivision","heading":"Information and grant of authority to deal with specified low value goods","content":"Schedule 1—ITM import amendments\n\nCustoms Act 1901\n\n1 Subsection 4(1) (at the end of the definition of Authority to deal)\n\nAdd:\n\n ; or (e) in relation to goods that are Subdivision AA goods within the meaning of section 71AAAA or that are specified low value goods within the meaning of section 71AAAD—an authority under section 71.\n\n2 Subsection 4(1) (definition of self‑assessed clearance declaration)\n\nRepeal the definition, substitute:\n\n> self‑assessed clearance declaration means a declaration given to Customs under section 71 in the circumstances mentioned in section 71AAAF.\n\n3 Subsection 4(1)\n\nInsert:\n\n> self‑assessed clearance declaration advice means a self‑assessed clearance declaration advice given under section 71AAAG.\n\n4 Subsection 64AAA(2)\n\nOmit “on board”, substitute “contained in those stores”.\n\n5 Subsection 64ABAB(2)\n\nOmit “wharf”, substitute “port”.\n\n6 Section 71\n\nRepeal the section, substitute:\n\n#### 71 Information and grant of authority to deal with goods not required to be entered\n\n Information to be given under this section\n (1) A person to whom section 71AAAB or 71AAAF applies must give information to Customs under this section in the circumstances mentioned in those sections.\n Authority to deal granted under this section\n (2) Customs must, if circumstances mentioned in Subdivision AA or AB of this Division require it, give an authority to deal with goods under this section.\n Refusal to grant authority to deal under this section\n (3) Customs may, in the circumstances mentioned in section 71AAAB, refuse under this section to authorise the delivery of goods into home consumption.\n\n#### Subdivision AA—Information and grant of authority to deal with Subdivision AA goods\n\n#### 71AAAA Meaning of Subdivision AA goods\n\n In this Subdivision:\n\n> Subdivision AA goods means:\n\n (a) goods of a kind referred to in paragraph 68(1)(d); and\n (b) goods that are prescribed by regulations made for the purposes of subsection 71AAAE(1).\n\n#### 71AAAB Report and grant of authority to deal with Subdivision AA goods\n\n Providing information about Subdivision AA goods\n (1) A person:\n (a) who is the owner of Subdivision AA goods; or\n (b) who is covered by regulations made under subsection 71AAAE(2);\n must, in the circumstances specified in the regulations, provide, under section 71, the information specified in the regulations:\n (c) at the time; and\n (d) in the manner and form;\n specified in the regulations.\n Authority to deal with Subdivision AA goods\n (2) If Subdivision AA goods are imported into Australia, Customs must, having regard to information about the goods given under subsection (1) and (if any) section 196C:\n (a) authorise the delivery of the goods into home consumption under section 71; or\n (b) refuse to authorise the delivery of the goods into home consumption and give reasons for the refusal.\n (3) A decision of Customs mentioned in subsection (2) must be communicated in writing, electronically, or by another method prescribed by the regulations.\n Duty etc. to be paid before authority given\n (4) Customs must not give an authority to deal with Subdivision AA goods unless the duty (if any) and any other charge or tax (if any) payable on the importation of the goods has been paid.\n\n#### 71AAAC Suspension of authority to deal with Subdivision AA goods\n\n Suspension of authority to deal\n (1) If:\n (a) Customs has given an authority to deal with Subdivision AA goods; and\n (b) before the goods are dealt with in accordance with the authority, an officer has reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs‑related law;\n the officer may suspend the authority for a specified period.\n (2) An officer suspends an authority to deal with Subdivision AA goods by signing a notice:\n (a) stating that the authority is suspended; and\n (b) setting out the reasons for the suspension;\n and serving a copy of the notice on:\n (c) the owner of the goods; or\n (d) if the owner does not have possession of the goods—on the person who has possession of the goods.\n Revoking a suspension of authority to deal\n (3) If, during the period of a suspension of an authority to deal with Subdivision AA goods, an officer becomes satisfied that there are no longer reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs‑related law, the officer must revoke the suspension.\n (4) An officer revokes a suspension of an authority to deal with Subdivision AA goods by signing a notice:\n (a) stating that the authority is suspended; and\n (b) setting out the reasons for the suspension;\n and serving a copy of the notice on:\n (c) the owner of the goods; or\n (d) if the owner does not have possession of the goods—on the person who has possession of the goods.\n When suspension or revocation of suspension has effect\n (5) A suspension of an authority to deal with Subdivision AA goods, or a revocation of a suspension of such an authority, has effect from the time when the relevant notice was given.\n\n#### Subdivision AB—Information and grant of authority to deal with specified low value goods\n\n#### 71AAAD Meaning of specified low value goods\n\n In this Subdivision:\n\n> specified low value goods means goods of a kind referred to in paragraph 68(1)(e), (f) or (i).\n\n#### 71AAAE Regulations\n\n (1) The regulations may prescribe goods that are excluded from being specified low value goods.\n\n> Note 1: These goods are Subdivision AA goods for the purposes of Subdivision AA of this Division.\n\n> Note 2: For specification by class, see subsection 46(2) of the Acts Interpretation Act 1901.\n\n (2) The regulations may prescribe persons who are not required to comply with the provisions of this Subdivision.\n\n> Note 1: These persons must comply with Subdivision AA of this Division.\n\n> Note 2: For specification by class, see subsection 46(2) of the Acts Interpretation Act 1901.\n\n#### 71AAAF Making a self‑assessed clearance declaration\n\n (1) Despite section 181, the owner of specified low value goods, or a person acting on behalf of the owner, must give Customs a declaration (a self‑assessed clearance declaration) under section 71 containing the information that is set out in an approved statement.\n (2) A self‑assessed clearance declaration must be communicated electronically to Customs.\n (3) A self‑assessed clearance declaration may be communicated together with a cargo report.\n\n#### 71AAAG Customs’ response if a self‑assessed clearance declaration is communicated separately from a cargo report\n\n (1) If a self‑assessed clearance declaration is communicated to Customs but not together with a cargo report, Customs must communicate a self‑assessed clearance declaration advice electronically to the person who made the declaration.\n (2) A self‑assessed clearance declaration advice:\n (a) must refer to the number given by Customs to identify the self‑assessed clearance declaration to which the advice is a response; and\n (b) must contain:\n (i) a statement that the goods covered by the declaration are cleared for home consumption; or\n (ii) a direction that the goods covered by the declaration be held in their current location or further examined.\n\n#### 71AAAH Customs’ response if a self‑assessed clearance declaration is communicated together with a cargo report\n\n If a self‑assessed clearance declaration is communicated together with a cargo report, Customs may communicate electronically to the person who made the declaration a direction that the goods covered by the declaration be held in their current location or further examined.\n\n#### 71AAAI Authority to deal with goods covered by a self‑assessed clearance declaration\n\n If declaration is communicated separately from a cargo report\n (1) If Customs gives a self‑assessed clearance declaration advice in response to a self‑assessed clearance declaration, Customs must communicate electronically to the person to whom the advice was given an authority under section 71 to deliver into home consumption the goods covered by the declaration.\n\n> Note 1: Section 71AAAL prevents Customs from authorising the delivery of goods into home consumption while certain duty etc. payable on the goods is outstanding.\n\n> Note 2: Customs does not have to give an authority to deal with the goods while the goods are subject to a direction under subparagraph 71AAAG(2)(b)(ii) (see section 71AAAK) or while an officer is seeking further information (see section 71AAAO).\n\n If declaration is communicated together with a cargo report\n (2) If Customs receives a self‑assessed clearance declaration together with a cargo report, Customs must communicate electronically:\n (a) if Customs gave a direction under section 71AAAH in response to the declaration—to the person who has possession of the goods covered by the declaration; or\n (b) otherwise—to the person who made the declaration;\n an authority under section 71 to deliver into home consumption the goods covered by the declaration.\n\n> Note 1: Section 71AAAL prevents Customs from authorising the delivery of goods into home consumption while certain duty etc. payable on the goods is outstanding.\n\n> Note 2: Customs does not have to give an authority to deal with the goods while the goods are subject to a direction under section 71AAAH (see section 71AAAK) or while an officer is seeking further information (see section 71AAAO).\n\n#### 71AAAJ Contents of authority to deal with specified low value goods\n\n (1) An authority to deal with specified low value goods must set out:\n (a) any condition under subsection (2) of this section that applies to the authority; and\n (b) the date on which the authority is given; and\n (c) any other prescribed information.\n (2) An authority to deal with specified low value goods may be expressed to be subject to a condition that a specified permission for the goods to be dealt with (however described) be obtained under another law of the Commonwealth.\n (3) If an authority to deal with specified low value 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.\n\n#### 71AAAK No authority to deal with specified low value goods while subject to a direction to hold or further examine\n\n Customs is not required to grant an authority to deal with specified low value goods at any time while the goods are subject to a direction under subparagraph 71AAAG(2)(b)(ii) or section 71AAAH.\n\n#### 71AAAL No authority to deal with specified low value goods unless duty etc. paid\n\n Duty etc. to be paid before authority given\n (1) Customs must not give an authority to deal with specified low value goods unless the duty (if any) and any other charge (other than self‑assessed clearance declaration charge) or tax (if any) payable on the importation of the goods has been paid.\n First exception\n (2) Subsection (1) does not apply in relation to an authority to deal with specified low value goods, if the goods are covered by item 2 of the table in subsection 132AA(1).\n\n> 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.\n\n Second exception\n (3) Subsection (1) does not apply in relation to an authority to deal with specified low value goods, if:\n (a) the only duty, charge or tax outstanding on the importation of the goods is one or more of the following:\n (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;\n (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;\n (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\n (b) because of the following provisions, the unpaid GST, luxury car tax or wine tax (as appropriate) is not payable until after duty on the goods was payable (or would have been payable if the goods had been subject to duty):\n (i) paragraph 33‑15(1)(b) of the GST Act;\n (ii) paragraph 13‑20(1)(b) of the Luxury Car Tax Act;\n (iii) paragraph 23‑5(1)(b) of the Wine Tax Act.\n\n#### 71AAAM Suspension of authority to deal with specified low value goods\n\n Suspension of authority to deal\n (1) If:\n (a) Customs has given an authority to deal with specified low value goods; and\n (b) before the goods are dealt with in accordance with the authority, an officer has reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs‑related law;\n the officer may suspend the authority for a specified period.\n (2) An officer suspends an authority to deal with specified low value goods by:\n (a) if the authority was given in the circumstances mentioned in subsection 71AAAI(1)—sending electronically to the person who made the self‑assessed clearance declaration a message stating that the authority is suspended and setting out the reasons for the suspension; or\n (b) if the authority was given in the circumstances mentioned in subsection 71AAAI(2)—sending electronically to the person who has possession of the goods a message stating that the authority is suspended and setting out the reasons for the suspension.\n Revoking a suspension of authority to deal\n (3) If, during the period of a suspension of an authority to deal with specified low value goods, an officer becomes satisfied that there are no longer reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs‑related law, the officer must revoke the suspension.\n (4) An officer revokes a suspension of an authority to deal with specified low value goods by:\n (a) if the authority was given in the circumstances mentioned in subsection 71AAAI(1)—sending electronically to the person who made the self‑assessed clearance declaration relating to the goods a message stating that the suspension is revoked; or\n (b) if the authority was given in the circumstances mentioned in subsection 71AAAI(2)—sending electronically to the person who has possession of the goods a message stating that the suspension is revoked.\n When suspension or revocation of suspension has effect\n (5) A suspension of an authority to deal with specified low value goods, or a revocation of a suspension of such an authority, has effect from the time when the relevant notice was given or the relevant message was sent.\n\n#### 71AAAN Cancellation of authority to deal with specified low value goods\n\n (1) An officer may, at any time before specified low value goods are dealt with in accordance with an authority to deal, cancel the authority.\n (2) An officer cancels an authority to deal with specified low value goods by sending electronically, to the person who has possession of the goods, a message stating that the authority is cancelled and setting out the reasons for the cancellation.\n (3) A cancellation of an authority has effect from the time when the message was sent.\n\n#### 71AAAO Officer may seek further information in relation to self‑assessed clearance declaration\n\n (1) Customs may refuse to grant an authority to deal with goods covered by a self‑assessed clearance declaration until an officer doing duty in relation to self‑assessed clearance declarations:\n (a) has verified particulars of the goods; or\n (b) is satisfied of any other matter that may be relevant to the granting of an authority to deal.\n (2) If an officer doing duty in relation to self‑assessed clearance declarations believes on reasonable grounds that the owner of goods covered by a self‑assessed clearance declaration:\n (a) has custody or control of commercial documents relating to the goods that will assist the officer to determine whether this Act has been or is being complied with in respect of the goods; or\n (b) has or can obtain information that will so assist the officer;\n the officer may require the owner:\n (c) to deliver to the officer the commercial documents in respect of the goods that are in the owner’s custody or control (including any such documents that had previously been delivered to an officer and had been returned to the owner); or\n (d) 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.\n (3) A requirement for the delivery of documents or information in respect of a self‑assessed clearance declaration must:\n (a) be communicated electronically to the person who made the declaration; and\n (b) contain such particulars as are set out in an approved statement.\n (4) If an owner of goods has been required to deliver documents or information in relation to the goods under subsection (2), Customs must not grant an authority to deal with the goods unless the requirement has been complied with or withdrawn.\n (5) An officer doing duty in relation to self‑assessed clearance declarations may ask:\n (a) the owner of goods covered by a self‑assessed clearance declaration; or\n (b) if another person made the declaration on behalf of the owner—the other person;\n any questions relating to the goods.\n (6) If a person has been asked a question in respect of goods under subsection (5), Customs must not grant an authority to deal with the goods unless the question has been answered or withdrawn.\n (7) If an officer doing duty in relation to self‑assessed clearance declarations believes on reasonable grounds that the owner of goods covered by a self‑assessed clearance declaration:\n (a) has custody or control of documents relating to the goods that will assist the officer to verify the particulars shown in the declaration; or\n (b) has or can obtain information that will so assist the officer;\n the officer may require the owner to produce the documents or supply the information to the officer.\n (8) If an owner of goods has been required to verify a matter in respect of the goods under subsection (7), Customs must not grant an authority to deal with the goods unless the requirement has been complied with or withdrawn, or a security has been taken for compliance with the requirement.\n (9) Subject to section 215, if a person delivers a commercial document to an officer doing duty in relation to self‑assessed clearance declarations under this section, the officer must deal with the document and then return it to the person.\n\n#### 71AAAP Withdrawal of self‑assessed clearance declarations\n\n (1) A self‑assessed clearance declaration may, at any time before the goods covered by the declaration are dealt with in accordance with an authority to deal, be withdrawn by either:\n (a) the owner of the goods; or\n (b) a person acting on behalf of the owner;\n communicating the withdrawal electronically to an officer doing duty in relation to self‑assessed clearance declarations.\n (2) A person who makes a self‑assessed clearance declaration in respect of goods may, at any time before the goods are dealt with in accordance with an authority to deal with the goods, change information in the declaration.\n (3) If a person changes information in a self‑assessed clearance declaration, the person is taken, at the time when the self‑assessed clearance declaration advice is communicated in respect of the altered declaration, to have withdrawn the declaration as it previously stood.\n (4) A withdrawal of a self‑assessed clearance declaration has no effect during any period while a requirement under subsection 71AAAO(2) or (7) in respect of the goods to which the declaration relates has not been complied with.\n (5) A withdrawal of a self‑assessed clearance declaration is effected when it is, or is taken under section 71AAAT to have been, communicated to Customs.\n (6) If:\n (a) a self‑assessed clearance declaration is communicated to Customs; and\n (b) any duty, fee, charge or tax in respect of goods covered by the declaration (other than self‑assessed clearance declaration charge) remains unpaid in respect of the goods for 30 days starting on:\n (i) the day on which the self‑assessed clearance declaration advice relating to the goods is communicated; or\n (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\n (c) after that period ends, the CEO 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\n (d) the unpaid duty, fee, charge or tax (as appropriate) is not paid within the further period;\n the self‑assessed clearance declaration is taken to have been withdrawn under subsection (1).\n\n#### 71AAAQ Further self‑assessed clearance declaration not to be given while there is an existing self‑assessed clearance declaration\n\n (1) If goods are covered by a self‑assessed clearance declaration, a person must not communicate a further self‑assessed clearance declaration in respect of the goods or any part of the goods unless the first‑mentioned self‑assessed clearance declaration is withdrawn.\n\nPenalty: 15 penalty units.\n\n (2) An offence under subsection (1) is an offence of strict liability.\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.\n\n#### 71AAAR Effect of withdrawal of a self‑assessed clearance declaration\n\n (1) When a withdrawal of a self‑assessed clearance declaration takes effect, any authority to deal with the goods to which the declaration relates is revoked.\n (2) Despite the withdrawal:\n (a) a person may be prosecuted under Division 4 of Part XIII, or action may be taken under Division 5 of that Part, in respect of the self‑assessed clearance declaration; and\n (b) a penalty may be imposed on a person who is convicted of an offence in respect of the declaration;\n as if it had not been withdrawn.\n\n#### 71AAAS Annotation of self‑assessed clearance declaration by Customs for certain purposes not to constitute withdrawal\n\n Any annotation of a self‑assessed clearance declaration that is made by Customs as a result of the acceptance by Customs of an application for:\n (a) a refund or rebate of all or part of the duty paid on goods covered by the declaration; or\n (b) a remission of all or part of the duty payable on goods covered by the declaration;\n is not taken to constitute a withdrawal of the declaration for the purposes of this Act.\n\n#### 71AAAT Manner and effect of communicating self‑assessed clearance declarations to Customs\n\n (1) The CEO may approve different statements for electronic communications to be made in relation to different classes of goods for which a self‑assessed clearance declaration is required.\n (2) For the purposes of this Act, a self‑assessed clearance declaration is taken to have been communicated to Customs electronically:\n (a) when a self‑assessed clearance declaration advice is communicated by Customs electronically to the person identified in the declaration as the person sending the declaration; or\n (b) in the case of a self‑assessed clearance declaration communicated to Customs together with a cargo report—when Customs communicates electronically to the person who made the declaration an acknowledgment of the declaration.\n (3) For the purposes of this Act, a withdrawal of a self‑assessed clearance declaration is taken to have been communicated to Customs electronically when an acknowledgment of the withdrawal is communicated by Customs electronically to the person identified in the withdrawal as the person sending the withdrawal.\n\n7 Subsection 71AAA(1)\n\nOmit “subsection 71(2)”, substitute “section 71”.\n\n8 At the end of subsection 71AAA(3)\n\nAdd:\n\n ; or (c) the person who communicated the declaration is, or is a person included in a class of persons who are, declared by the regulations to be exempt from payment of self‑assessed clearance declaration charge.\n\n9 Subparagraph 71C(7)(b)(i)\n\nOmit “33‑15(b)”, substitute “33‑15(1)(b)”.\n\n10 Subparagraph 71C(7)(b)(ii)\n\nOmit “13‑20(b)”, substitute “13‑20(1)(b)”.\n\n11 Subparagraph 71C(7)(b)(iii)\n\nOmit “23‑5(b)”, substitute “23‑5(1)(b)”.\n\n12 Subsection 71E(2A)\n\nRepeal the subsection, substitute:\n\n (2A) If:\n (a) the goods are goods to which section 68 applies; and\n (b) the goods have not been entered for home consumption or warehousing; and\n (c) subsection (2C) does not apply to the goods;\n a movement application may be made only by the operator of the ship or aircraft that carried the goods, by a cargo reporter in relation to the goods, or by a stevedore or depot operator who has, or intends to take, possession of the goods.\n\n13 After subsection 71E(2B)\n\nInsert:\n\n (2C) This subsection applies to goods if:\n (a) the goods are:\n (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\n (ii) subject to an application under section 162AA for permission to take delivery of goods; and\n (b) neither of the following applies:\n (i) the CEO has refused to accept a security or undertaking under section 162A in relation to the goods;\n (ii) a Collector has refused to grant permission under section 162A to take delivery of the goods.\n\n14 Subsection 71L(3)\n\nOmit “or a return for the purposes of subsection 69(5) or 70(7)”, substitute “a return for the purposes of subsection 69(5) or 70(7) or a periodic declaration”.\n\n15 Subsection 71L(3)\n\nOmit “or of the return”, substitute “, the return or the declaration”.\n\n16 Subsection 71L(3)\n\nOmit “or return”, substitute “, return or declaration”.\n\n17 Paragraph 163(1AE)(a)\n\nAfter “an import entry”, insert “or a self‑assessed clearance declaration”.\n\n18 Paragraph 163(1AE)(a)\n\nAfter “the entry”, insert “or declaration”.\n\n19 Paragraph 163(1AE)(b)\n\nAfter “an import entry”, insert “or a self‑assessed clearance declaration”.\n\n20 Subsection 163(1AE)\n\nAfter “altered import entry”, insert “or altered self‑assessed clearance declaration”.\n\n21 Subsection 163(1AE)\n\nAfter “that import entry”, insert “or self‑assessed clearance declaration”.\n\n22 Section 243SB\n\nAfter “section”, insert “71AAAO,”.\n\n23 Subsection 243X(1)\n\nAfter “64ABAA(9),”, insert “71AAAQ(1),”.\n\n24 At the end of subsection 243X(2)\n\nAdd:\n\n ; or (c) the subsection as inserted, substituted or amended by a later Act.\n\n25 Paragraph 273GA(1)(aafa)\n\nRepeal the paragraph, substitute:\n\n (aafa) a decision by an officer under section 71AAAC or 71AAAM to suspend an authority to deliver goods into home consumption;\n (aafb) a decision by an officer under section 71AAAN to cancel an authority to deliver goods into home consumption;","sortOrder":30},{"sectionNumber":"71AAAD","sectionType":"section","heading":"Meaning of specified low value goods","content":"#### 71AAAD Meaning of specified low value goods\n\n In this Subdivision:\n\n> specified low value goods means goods of a kind referred to in paragraph 68(1)(e), (f) or (i).","sortOrder":31},{"sectionNumber":"71AAAE","sectionType":"section","heading":"Regulations","content":"#### 71AAAE Regulations\n\n (1) The regulations may prescribe goods that are excluded from being specified low value goods.\n\n> Note 1: These goods are Subdivision AA goods for the purposes of Subdivision AA of this Division.\n\n> Note 2: For specification by class, see subsection 46(2) of the Acts Interpretation Act 1901.\n\n (2) The regulations may prescribe persons who are not required to comply with the provisions of this Subdivision.\n\n> Note 1: These persons must comply with Subdivision AA of this Division.\n\n> Note 2: For specification by class, see subsection 46(2) of the Acts Interpretation Act 1901.","sortOrder":32},{"sectionNumber":"71AAAF","sectionType":"section","heading":"Making a self‑assessed clearance declaration","content":"#### 71AAAF Making a self‑assessed clearance declaration\n\n (1) Despite section 181, the owner of specified low value goods, or a person acting on behalf of the owner, must give Customs a declaration (a self‑assessed clearance declaration) under section 71 containing the information that is set out in an approved statement.\n (2) A self‑assessed clearance declaration must be communicated electronically to Customs.\n (3) A self‑assessed clearance declaration may be communicated together with a cargo report.","sortOrder":33},{"sectionNumber":"71AAAG","sectionType":"section","heading":"Customs’ response if a self‑assessed clearance declaration is communicated separately from a cargo report","content":"#### 71AAAG Customs’ response if a self‑assessed clearance declaration is communicated separately from a cargo report\n\n (1) If a self‑assessed clearance declaration is communicated to Customs but not together with a cargo report, Customs must communicate a self‑assessed clearance declaration advice electronically to the person who made the declaration.\n (2) A self‑assessed clearance declaration advice:\n (a) must refer to the number given by Customs to identify the self‑assessed clearance declaration to which the advice is a response; and\n (b) must contain:\n (i) a statement that the goods covered by the declaration are cleared for home consumption; or\n (ii) a direction that the goods covered by the declaration be held in their current location or further examined.","sortOrder":34},{"sectionNumber":"71AAAH","sectionType":"section","heading":"Customs’ response if a self‑assessed clearance declaration is communicated together with a cargo report","content":"#### 71AAAH Customs’ response if a self‑assessed clearance declaration is communicated together with a cargo report\n\n If a self‑assessed clearance declaration is communicated together with a cargo report, Customs may communicate electronically to the person who made the declaration a direction that the goods covered by the declaration be held in their current location or further examined.","sortOrder":35},{"sectionNumber":"71AAAI","sectionType":"section","heading":"Authority to deal with goods covered by a self‑assessed clearance declaration","content":"#### 71AAAI Authority to deal with goods covered by a self‑assessed clearance declaration\n\n If declaration is communicated separately from a cargo report\n (1) If Customs gives a self‑assessed clearance declaration advice in response to a self‑assessed clearance declaration, Customs must communicate electronically to the person to whom the advice was given an authority under section 71 to deliver into home consumption the goods covered by the declaration.\n\n> Note 1: Section 71AAAL prevents Customs from authorising the delivery of goods into home consumption while certain duty etc. payable on the goods is outstanding.\n\n> Note 2: Customs does not have to give an authority to deal with the goods while the goods are subject to a direction under subparagraph 71AAAG(2)(b)(ii) (see section 71AAAK) or while an officer is seeking further information (see section 71AAAO).\n\n If declaration is communicated together with a cargo report\n (2) If Customs receives a self‑assessed clearance declaration together with a cargo report, Customs must communicate electronically:\n (a) if Customs gave a direction under section 71AAAH in response to the declaration—to the person who has possession of the goods covered by the declaration; or\n (b) otherwise—to the person who made the declaration;\n an authority under section 71 to deliver into home consumption the goods covered by the declaration.\n\n> Note 1: Section 71AAAL prevents Customs from authorising the delivery of goods into home consumption while certain duty etc. payable on the goods is outstanding.\n\n> Note 2: Customs does not have to give an authority to deal with the goods while the goods are subject to a direction under section 71AAAH (see section 71AAAK) or while an officer is seeking further information (see section 71AAAO).","sortOrder":36},{"sectionNumber":"71AAAJ","sectionType":"section","heading":"Contents of authority to deal with specified low value goods","content":"#### 71AAAJ Contents of authority to deal with specified low value goods\n\n (1) An authority to deal with specified low value goods must set out:\n (a) any condition under subsection (2) of this section that applies to the authority; and\n (b) the date on which the authority is given; and\n (c) any other prescribed information.\n (2) An authority to deal with specified low value goods may be expressed to be subject to a condition that a specified permission for the goods to be dealt with (however described) be obtained under another law of the Commonwealth.\n (3) If an authority to deal with specified low value 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.","sortOrder":37},{"sectionNumber":"71AAAK","sectionType":"section","heading":"No authority to deal with specified low value goods while subject to a direction to hold or further examine","content":"#### 71AAAK No authority to deal with specified low value goods while subject to a direction to hold or further examine\n\n Customs is not required to grant an authority to deal with specified low value goods at any time while the goods are subject to a direction under subparagraph 71AAAG(2)(b)(ii) or section 71AAAH.","sortOrder":38},{"sectionNumber":"71AAAL","sectionType":"section","heading":"No authority to deal with specified low value goods unless duty etc. paid","content":"#### 71AAAL No authority to deal with specified low value goods unless duty etc. paid\n\n Duty etc. to be paid before authority given\n (1) Customs must not give an authority to deal with specified low value goods unless the duty (if any) and any other charge (other than self‑assessed clearance declaration charge) or tax (if any) payable on the importation of the goods has been paid.\n First exception\n (2) Subsection (1) does not apply in relation to an authority to deal with specified low value goods, if the goods are covered by item 2 of the table in subsection 132AA(1).\n\n> 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.\n\n Second exception\n (3) Subsection (1) does not apply in relation to an authority to deal with specified low value goods, if:\n (a) the only duty, charge or tax outstanding on the importation of the goods is one or more of the following:\n (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;\n (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;\n (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\n (b) because of the following provisions, the unpaid GST, luxury car tax or wine tax (as appropriate) is not payable until after duty on the goods was payable (or would have been payable if the goods had been subject to duty):\n (i) paragraph 33‑15(1)(b) of the GST Act;\n (ii) paragraph 13‑20(1)(b) of the Luxury Car Tax Act;\n (iii) paragraph 23‑5(1)(b) of the Wine Tax Act.","sortOrder":39},{"sectionNumber":"71AAAM","sectionType":"section","heading":"Suspension of authority to deal with specified low value goods","content":"#### 71AAAM Suspension of authority to deal with specified low value goods\n\n Suspension of authority to deal\n (1) If:\n (a) Customs has given an authority to deal with specified low value goods; and\n (b) before the goods are dealt with in accordance with the authority, an officer has reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs‑related law;\n the officer may suspend the authority for a specified period.\n (2) An officer suspends an authority to deal with specified low value goods by:\n (a) if the authority was given in the circumstances mentioned in subsection 71AAAI(1)—sending electronically to the person who made the self‑assessed clearance declaration a message stating that the authority is suspended and setting out the reasons for the suspension; or\n (b) if the authority was given in the circumstances mentioned in subsection 71AAAI(2)—sending electronically to the person who has possession of the goods a message stating that the authority is suspended and setting out the reasons for the suspension.\n Revoking a suspension of authority to deal\n (3) If, during the period of a suspension of an authority to deal with specified low value goods, an officer becomes satisfied that there are no longer reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs‑related law, the officer must revoke the suspension.\n (4) An officer revokes a suspension of an authority to deal with specified low value goods by:\n (a) if the authority was given in the circumstances mentioned in subsection 71AAAI(1)—sending electronically to the person who made the self‑assessed clearance declaration relating to the goods a message stating that the suspension is revoked; or\n (b) if the authority was given in the circumstances mentioned in subsection 71AAAI(2)—sending electronically to the person who has possession of the goods a message stating that the suspension is revoked.\n When suspension or revocation of suspension has effect\n (5) A suspension of an authority to deal with specified low value goods, or a revocation of a suspension of such an authority, has effect from the time when the relevant notice was given or the relevant message was sent.","sortOrder":40},{"sectionNumber":"71AAAN","sectionType":"section","heading":"Cancellation of authority to deal with specified low value goods","content":"#### 71AAAN Cancellation of authority to deal with specified low value goods\n\n (1) An officer may, at any time before specified low value goods are dealt with in accordance with an authority to deal, cancel the authority.\n (2) An officer cancels an authority to deal with specified low value goods by sending electronically, to the person who has possession of the goods, a message stating that the authority is cancelled and setting out the reasons for the cancellation.\n (3) A cancellation of an authority has effect from the time when the message was sent.","sortOrder":41},{"sectionNumber":"71AAAO","sectionType":"section","heading":"Officer may seek further information in relation to self‑assessed clearance declaration","content":"#### 71AAAO Officer may seek further information in relation to self‑assessed clearance declaration\n\n (1) Customs may refuse to grant an authority to deal with goods covered by a self‑assessed clearance declaration until an officer doing duty in relation to self‑assessed clearance declarations:\n (a) has verified particulars of the goods; or\n (b) is satisfied of any other matter that may be relevant to the granting of an authority to deal.\n (2) If an officer doing duty in relation to self‑assessed clearance declarations believes on reasonable grounds that the owner of goods covered by a self‑assessed clearance declaration:\n (a) has custody or control of commercial documents relating to the goods that will assist the officer to determine whether this Act has been or is being complied with in respect of the goods; or\n (b) has or can obtain information that will so assist the officer;\n the officer may require the owner:\n (c) to deliver to the officer the commercial documents in respect of the goods that are in the owner’s custody or control (including any such documents that had previously been delivered to an officer and had been returned to the owner); or\n (d) 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.\n (3) A requirement for the delivery of documents or information in respect of a self‑assessed clearance declaration must:\n (a) be communicated electronically to the person who made the declaration; and\n (b) contain such particulars as are set out in an approved statement.\n (4) If an owner of goods has been required to deliver documents or information in relation to the goods under subsection (2), Customs must not grant an authority to deal with the goods unless the requirement has been complied with or withdrawn.\n (5) An officer doing duty in relation to self‑assessed clearance declarations may ask:\n (a) the owner of goods covered by a self‑assessed clearance declaration; or\n (b) if another person made the declaration on behalf of the owner—the other person;\n any questions relating to the goods.\n (6) If a person has been asked a question in respect of goods under subsection (5), Customs must not grant an authority to deal with the goods unless the question has been answered or withdrawn.\n (7) If an officer doing duty in relation to self‑assessed clearance declarations believes on reasonable grounds that the owner of goods covered by a self‑assessed clearance declaration:\n (a) has custody or control of documents relating to the goods that will assist the officer to verify the particulars shown in the declaration; or\n (b) has or can obtain information that will so assist the officer;\n the officer may require the owner to produce the documents or supply the information to the officer.\n (8) If an owner of goods has been required to verify a matter in respect of the goods under subsection (7), Customs must not grant an authority to deal with the goods unless the requirement has been complied with or withdrawn, or a security has been taken for compliance with the requirement.\n (9) Subject to section 215, if a person delivers a commercial document to an officer doing duty in relation to self‑assessed clearance declarations under this section, the officer must deal with the document and then return it to the person.","sortOrder":42},{"sectionNumber":"71AAAP","sectionType":"section","heading":"Withdrawal of self‑assessed clearance declarations","content":"#### 71AAAP Withdrawal of self‑assessed clearance declarations\n\n (1) A self‑assessed clearance declaration may, at any time before the goods covered by the declaration are dealt with in accordance with an authority to deal, be withdrawn by either:\n (a) the owner of the goods; or\n (b) a person acting on behalf of the owner;\n communicating the withdrawal electronically to an officer doing duty in relation to self‑assessed clearance declarations.\n (2) A person who makes a self‑assessed clearance declaration in respect of goods may, at any time before the goods are dealt with in accordance with an authority to deal with the goods, change information in the declaration.\n (3) If a person changes information in a self‑assessed clearance declaration, the person is taken, at the time when the self‑assessed clearance declaration advice is communicated in respect of the altered declaration, to have withdrawn the declaration as it previously stood.\n (4) A withdrawal of a self‑assessed clearance declaration has no effect during any period while a requirement under subsection 71AAAO(2) or (7) in respect of the goods to which the declaration relates has not been complied with.\n (5) A withdrawal of a self‑assessed clearance declaration is effected when it is, or is taken under section 71AAAT to have been, communicated to Customs.\n (6) If:\n (a) a self‑assessed clearance declaration is communicated to Customs; and\n (b) any duty, fee, charge or tax in respect of goods covered by the declaration (other than self‑assessed clearance declaration charge) remains unpaid in respect of the goods for 30 days starting on:\n (i) the day on which the self‑assessed clearance declaration advice relating to the goods is communicated; or\n (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\n (c) after that period ends, the CEO 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\n (d) the unpaid duty, fee, charge or tax (as appropriate) is not paid within the further period;\n the self‑assessed clearance declaration is taken to have been withdrawn under subsection (1).","sortOrder":43},{"sectionNumber":"71AAAQ","sectionType":"section","heading":"Further self‑assessed clearance declaration not to be given while there is an existing self‑assessed clearance declaration","content":"#### 71AAAQ Further self‑assessed clearance declaration not to be given while there is an existing self‑assessed clearance declaration\n\n (1) If goods are covered by a self‑assessed clearance declaration, a person must not communicate a further self‑assessed clearance declaration in respect of the goods or any part of the goods unless the first‑mentioned self‑assessed clearance declaration is withdrawn.\n\nPenalty: 15 penalty units.\n\n (2) An offence under subsection (1) is an offence of strict liability.\n\n> Note: For strict liability, see section 6.1 of the Criminal Code.","sortOrder":44},{"sectionNumber":"71AAAR","sectionType":"section","heading":"Effect of withdrawal of a self‑assessed clearance declaration","content":"#### 71AAAR Effect of withdrawal of a self‑assessed clearance declaration\n\n (1) When a withdrawal of a self‑assessed clearance declaration takes effect, any authority to deal with the goods to which the declaration relates is revoked.\n (2) Despite the withdrawal:\n (a) a person may be prosecuted under Division 4 of Part XIII, or action may be taken under Division 5 of that Part, in respect of the self‑assessed clearance declaration; and\n (b) a penalty may be imposed on a person who is convicted of an offence in respect of the declaration;\n as if it had not been withdrawn.","sortOrder":45},{"sectionNumber":"71AAAS","sectionType":"section","heading":"Annotation of self‑assessed clearance declaration by Customs for certain purposes not to constitute withdrawal","content":"#### 71AAAS Annotation of self‑assessed clearance declaration by Customs for certain purposes not to constitute withdrawal\n\n Any annotation of a self‑assessed clearance declaration that is made by Customs as a result of the acceptance by Customs of an application for:\n (a) a refund or rebate of all or part of the duty paid on goods covered by the declaration; or\n (b) a remission of all or part of the duty payable on goods covered by the declaration;\n is not taken to constitute a withdrawal of the declaration for the purposes of this Act.","sortOrder":46},{"sectionNumber":"71AAAT","sectionType":"section","heading":"Manner and effect of communicating self‑assessed clearance declarations to Customs","content":"#### 71AAAT Manner and effect of communicating self‑assessed clearance declarations to Customs\n\n (1) The CEO may approve different statements for electronic communications to be made in relation to different classes of goods for which a self‑assessed clearance declaration is required.\n (2) For the purposes of this Act, a self‑assessed clearance declaration is taken to have been communicated to Customs electronically:\n (a) when a self‑assessed clearance declaration advice is communicated by Customs electronically to the person identified in the declaration as the person sending the declaration; or\n (b) in the case of a self‑assessed clearance declaration communicated to Customs together with a cargo report—when Customs communicates electronically to the person who made the declaration an acknowledgment of the declaration.\n (3) For the purposes of this Act, a withdrawal of a self‑assessed clearance declaration is taken to have been communicated to Customs electronically when an acknowledgment of the withdrawal is communicated by Customs electronically to the person identified in the withdrawal as the person sending the withdrawal.\n\n7 Subsection 71AAA(1)\n\nOmit “subsection 71(2)”, substitute “section 71”.\n\n8 At the end of subsection 71AAA(3)\n\nAdd:\n\n ; or (c) the person who communicated the declaration is, or is a person included in a class of persons who are, declared by the regulations to be exempt from payment of self‑assessed clearance declaration charge.\n\n9 Subparagraph 71C(7)(b)(i)\n\nOmit “33‑15(b)”, substitute “33‑15(1)(b)”.\n\n10 Subparagraph 71C(7)(b)(ii)\n\nOmit “13‑20(b)”, substitute “13‑20(1)(b)”.\n\n11 Subparagraph 71C(7)(b)(iii)\n\nOmit “23‑5(b)”, substitute “23‑5(1)(b)”.\n\n12 Subsection 71E(2A)\n\nRepeal the subsection, substitute:\n\n (2A) If:\n (a) the goods are goods to which section 68 applies; and\n (b) the goods have not been entered for home consumption or warehousing; and\n (c) subsection (2C) does not apply to the goods;\n a movement application may be made only by the operator of the ship or aircraft that carried the goods, by a cargo reporter in relation to the goods, or by a stevedore or depot operator who has, or intends to take, possession of the goods.\n\n13 After subsection 71E(2B)\n\nInsert:\n\n (2C) This subsection applies to goods if:\n (a) the goods are:\n (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\n (ii) subject to an application under section 162AA for permission to take delivery of goods; and\n (b) neither of the following applies:\n (i) the CEO has refused to accept a security or undertaking under section 162A in relation to the goods;\n (ii) a Collector has refused to grant permission under section 162A to take delivery of the goods.\n\n14 Subsection 71L(3)\n\nOmit “or a return for the purposes of subsection 69(5) or 70(7)”, substitute “a return for the purposes of subsection 69(5) or 70(7) or a periodic declaration”.\n\n15 Subsection 71L(3)\n\nOmit “or of the return”, substitute “, the return or the declaration”.\n\n16 Subsection 71L(3)\n\nOmit “or return”, substitute “, return or declaration”.\n\n17 Paragraph 163(1AE)(a)\n\nAfter “an import entry”, insert “or a self‑assessed clearance declaration”.\n\n18 Paragraph 163(1AE)(a)\n\nAfter “the entry”, insert “or declaration”.\n\n19 Paragraph 163(1AE)(b)\n\nAfter “an import entry”, insert “or a self‑assessed clearance declaration”.\n\n20 Subsection 163(1AE)\n\nAfter “altered import entry”, insert “or altered self‑assessed clearance declaration”.\n\n21 Subsection 163(1AE)\n\nAfter “that import entry”, insert “or self‑assessed clearance declaration”.\n\n22 Section 243SB\n\nAfter “section”, insert “71AAAO,”.\n\n23 Subsection 243X(1)\n\nAfter “64ABAA(9),”, insert “71AAAQ(1),”.\n\n24 At the end of subsection 243X(2)\n\nAdd:\n\n ; or (c) the subsection as inserted, substituted or amended by a later Act.\n\n25 Paragraph 273GA(1)(aafa)\n\nRepeal the paragraph, substitute:\n\n (aafa) a decision by an officer under section 71AAAC or 71AAAM to suspend an authority to deliver goods into home consumption;\n (aafb) a decision by an officer under section 71AAAN to cancel an authority to deliver goods into home consumption;","sortOrder":47},{"sectionNumber":"Division 5","sectionType":"division","heading":"Detention of goods in the public interest","content":"Schedule 2—Other amendments\n\nCustoms Act 1901\n\n1 Subsection 4(1) (paragraph (a) of the definition of arrival)\n\nOmit “for the loading or unloading of passengers, cargo or ship’s stores”, substitute “in a port”.\n\n2 Subsection 9(4)\n\nOmit “subsection 269TG(1)”, substitute “subsection 77EA(1), 77ED(1), 77EE(1), 77EF(2), 269TG(1)”.\n\n3 Subsection 63(1)\n\nOmit “or at the proper wharf appointed under subsection 15(2)”, substitute “, at the proper wharf appointed under subsection 15(2) or at an airport appointed under subsection 15(1)”.\n\n4 At the end of section 64ABB\n\nAdd:\n\n (2) Subsection (1) does not apply to a report made under subsection 64AB(3AA) or (3AB).\n\n5 At the end of Part IV\n\nAdd:\n\n### Division 5—Detention of goods in the public interest\n\n#### 77EA Minister may order goods to be detained\n\n (1) The Minister may, if the Minister considers that it is in the public interest to do so, order Customs to detain the goods specified in the Minister’s order.\n (2) At the time an order is made to detain goods:\n (a) the goods must be goods the importation of which is restricted by the Customs (Prohibited Imports) Regulations 1956; and\n (b) the goods must have been imported into Australia; and\n (c) the importation of the goods must not breach this Act; and\n (d) the goods must not have been:\n (i) delivered into home consumption in accordance with an authority to deal with the goods; or\n (ii) exported from Australia.\n (3) An order to detain goods has effect despite any provision of this Act to the contrary.\n\n#### 77EB Notice to person whose goods are detained\n\n If the Minister orders goods to be detained, the Minister must, as soon as practicable after making the order, give written notice of the order to:\n (a) the owner of the goods; or\n (b) if the owner of the goods cannot be identified after reasonable inquiry—the person in whose possession or under whose control the goods were at the time the order was given.\n\n#### 77EC Detention of goods by Customs\n\n If the Minister orders Customs to detain goods under section 77EA, Customs must:\n (a) move the goods to a place that is approved by a Collector for the purpose of detaining goods under this Subdivision (unless the goods are already in such a place); and\n (b) detain the goods in that place until the goods are dealt with under section 77ED, 77EE or 77EF.\n\n#### 77ED Minister may authorise delivery of detained goods into home consumption\n\n (1) On application by the owner of goods detained under section 77EC, the Minister may authorise the delivery of the goods, or so much of the goods as the Minister specifies in the authority, into home consumption.\n (2) An authority is subject to any conditions, or other requirements, specified in the authority in relation to the goods.\n (3) An application under subsection (1) must be made before the end of the period of 12 months after the date of the order.\n (4) The owner of goods authorised to be taken into home consumption under subsection (1) must comply with any other provision of this Act in relation to taking goods into home consumption.\n\n#### 77EE Minister may authorise export of detained goods\n\n (1) On application by the owner of goods detained under section 77EC, the Minister may authorise the exportation of the goods, or so much of the goods as the Minister specifies in the authority, from Australia.\n (2) An authority is subject to any conditions, or other requirements, specified in the authority in relation to the goods.\n (3) An application under subsection (1) must be made before the end of the period of 12 months after the date of the order.\n (4) The owner of goods authorised to be exported under subsection (1) must comply with any other provision of this Act in relation to exporting goods.\n\n#### 77EF When goods have been detained for 12 months\n\n Goods to be exported or disposed of\n (1) This section applies if, at the end of the period of 12 months after an order to detain goods is given, some or all of the goods (the remaining goods) have not been:\n (a) delivered into home consumption in accordance with an authority given under section 77ED; or\n (b) exported in accordance with an authority given under section 77EE.\n (2) The Minister may grant an authority to export the remaining goods from Australia.\n (3) The owner of goods authorised to be exported under subsection (2) must comply with any other provision of this Act in relation to exporting goods.\n (4) If:\n (a) the Minister does not grant an authority to export the remaining goods from Australia within 1 month of the end of the period of 12 months after the date of the order; or\n (b) the remaining goods have not been exported from Australia within 2 months after the date of an authority to export the goods under subsection (2);\n the Minister must authorise Customs to dispose of the goods in the manner the Minister considers appropriate.\n Compensation for detained goods\n (5) Nothing in this section prevents a person from seeking compensation in relation to the remaining goods, or other goods ordered to be detained under this Subdivision, in accordance with section 4AB.\n\n6 Subparagraph 114E(1)(a)(i)\n\nOmit “owner”, substitute “deliverer”.\n\n7 Subparagraph 114E(1)(a)(i)\n\nOmit “particulars of the authority”, substitute “the prescribed particulars”.\n\n8 Subparagraph 114E(1)(a)(ii)\n\nOmit “particulars of the goods”, substitute “the prescribed particulars”.\n\n9 Paragraph 114E(1)(b)\n\nOmit “particulars of the goods”, substitute “the prescribed particulars”.\n\n10 Subsection 114E(2)\n\nRepeal the subsection, substitute:\n\n (2) For the purposes of subparagraphs (1)(a)(i) and (ii) and paragraph (1)(b), the regulations may prescribe different particulars according to the kind of deliverer.\n\n11 At the end of section 114E\n\nAdd:\n\n (5) The regulations may prescribe goods, or classes of goods, that are exempt from this section.\n\n12 Subsection 114F(1A)\n\nOmit “of the receipt of the goods”.\n\n13 Paragraph 114F(1B)(b)\n\nOmit “of the proposed removal”.\n\n14 At the end of section 114F\n\nAdd:\n\n (4) The regulations may prescribe goods, or classes of goods, that are exempt from this section.\n\n15 Subsection 119(1)\n\nAfter “the day of departure”, insert “, or such time as is prescribed in relation to the departure”.\n\n16 Sections 146 and 147\n\nRepeal the sections.\n\n17 After Division 1 of Part VIII\n\nInsert:\n\n### Division 1AA—Calculation of duty on certain alcoholic beverages\n\n#### 153AA Meaning of alcoholic beverage\n\n In this Division:\n\n> alcoholic beverage has the meaning given by the regulations.\n\n#### 153AB Customs duty to be paid according to labelled alcoholic strength of prescribed alcoholic beverages\n\n (1) If:\n (a) an alcoholic beverage is entered for home consumption or delivered into home consumption in accordance with a permission given under section 69; and\n (b) the percentage by volume of the alcoholic content of the beverage indicated on the beverage’s label exceeds the actual percentage by volume of the alcoholic content of the beverage;\n customs duty is to be charged according to the percentage by volume of alcoholic content indicated on the label.\n (2) If:\n (a) an alcoholic beverage is entered for or delivered into home consumption in a labelled form and an unlabelled form; and\n (b) subsection (1) applies to the beverage in its labelled form;\n then subsection (1) applies to the beverage in its unlabelled form as if it had been labelled and the label had indicated the same percentage by volume of alcoholic content as is indicated on the beverage in its labelled form.\n\n#### 153AC Rules for working out strength of prescribed alcoholic beverages\n\n (1) The CEO may, by instrument in writing, determine, in relation to an alcoholic beverage included in a class of alcoholic beverages, rules for working out the percentage by volume of alcohol in the beverage.\n (2) Without limiting the generality of subsection (1), rules determined by the CEO for working out the percentage by volume of alcohol in an alcoholic beverage:\n (a) may specify sampling methods; and\n (b) may, for the purposes of working out the customs duty payable, permit minor variations between the nominated or labelled volume of alcohol in the beverage and the actual volume of alcohol in the beverage so as to provide for unavoidable variations directly attributable to the manufacturing process.\n (3) The CEO may make different determinations for alcoholic beverages included in different classes of alcoholic beverages.\n (4) A determination applicable to an alcoholic beverage included in a class of alcoholic beverages applies only to an alcoholic beverage in that class that is entered for, or delivered into, home consumption on or after the making of the determination.\n (5) The CEO makes a determination public:\n (a) by publishing it; and\n (b) by publishing notice of it in the Gazette.\n (6) The notice in the Gazette must include a brief description of the contents of the determination.\n (7) The determination is made at the later of the time when it is published and the time when notice of it is published in the Gazette.\n\n#### 153AD Obscuration\n\n If, in the opinion of the Collector, the strength of any spirits cannot immediately be accurately ascertained by application of the rules (if any) made for that purpose under section 153AC, the strength may be ascertained after distillation or in any prescribed manner.\n\n18 Subsection 184A(13) (the subsection (13) inserted by item 1 of Schedule 1 to the Border Protection (Validation and Enforcement Powers) Act 2001\n\nRepeal the subsection.\n\n19 At the end of section 184A\n\nAdd:\n\n (14) In this section:\n\n> commander, in relation to a Commonwealth ship or Commonwealth aircraft, includes a reference to the following:\n\n (a) a commissioned officer of the Australian Defence Force;\n (b) the most senior officer of Customs on board the ship or aircraft.\n\n> commissioned officer of the Australian Defence Force means an officer within the meaning of the Defence Act 1903.\n\n> member of the commander’s crew includes, in relation to a commander of a Commonwealth ship or Commonwealth aircraft who is a commissioned officer of the Australian Defence Force, a person acting under the command of the commissioned officer.\n\n20 After subsection 185(3)\n\nInsert:\n\n Moving ship on the high seas\n (3AAAA) To avoid doubt, subsection (3) allows an officer to bring a ship, or cause it to be brought, to a place even if it is necessary for the ship to travel on the high seas to reach the place.\n\n21 Subsections 209(2), (3), (3A) and (3B)\n\nRepeal the subsections, substitute:\n\n (2) Subject to subsection (3), an officer may impound goods instead of obtaining a seizure warrant to seize them if:\n (a) the goods are in a Customs place; and\n (b) either:\n (i) the goods are goods to which this section applies; or\n (ii) the officer has reason to believe that the goods are goods to which this section applies.\n (3) An officer must not exercise the power to impound goods under subsection (2) if, in the opinion of the officer, the amount of duty sought to be evaded in respect of the goods exceeds $5,000.\n\n22 Paragraph 209(5)(a)\n\nRepeal the paragraph, substitute:\n\n (a) identifying:\n (i) if the goods are an article—the article; or\n (ii) if the goods consist of separate articles—each of those articles; or\n (iii) in any other case—the goods;\n and stating that the article, articles or goods have been impounded under subsection (2); and\n\n23 At the end of paragraphs 209(5)(b) and (c)\n\nAdd “and”.\n\n24 Paragraph 209(6)(a)\n\nOmit “where the notice states that the goods were impounded under subsection (2)”, substitute “if the goods were found in the course of a search of the baggage of a person who has arrived in Australia from a place outside Australia”.\n\n25 Paragraph 209(6)(b)\n\nOmit “where the notice states that the goods were impounded under subsection (3A)”, substitute “if paragraph (a) does not apply to the goods”.\n\n26 After subsection 240AB(1)\n\nInsert:\n\n (1A) The regulations may provide that specified communications, or specified kinds of communications, are exempt from this section.\n\nCustoms Legislation Amendment Act (No. 1) 2002\n\n27 Subsection 2(1) (column 2 of table item 23)\n\nOmit “Part 2”, substitute “item 27”.\n\nCustoms Legislation Amendment and Repeal (International Trade Modernisation) Act 2001\n\n28 Subsection 2(3)\n\nAfter “Schedule 3” (first occurring), insert “(other than item 43)”.\n\n29 After subsection 2(3)\n\nInsert:\n\n (3A) Subject to subsection (7), item 43 in Schedule 3 commences on a day to be fixed by Proclamation.\n\n30 Subsection 2(7)\n\nAfter “(3),”, insert “(3A),”.\n\n31 Item 82 of Schedule 3\n\nRepeal the item.\n\nImport Processing Charges (Amendment and Repeal) Act 2002\n\n32 Subsection 2(1) (paragraph (a) in column 2 of table item 6)\n\nAfter “the commencement”, insert “of section 5”.\n\nMigration Act 1958\n\n33 Subsection 245B(11) (the subsection (11) inserted by item 6 of Schedule 2 to the Border Protection (Validation and Enforcement Powers) Act 2001)\n\nRepeal the subsection.\n\nNote: If item 6 of Schedule 6 to the Migration Legislation Amendment Act (No. 1) 2004 commences before, or on the same day as, the day on which this Act receives the Royal Assent, this item does not commence at all. See item 21 of the table in subsection 2(1).\n\n34 Subsection 245B(12)\n\nRepeal the subsection.\n\nNote: If this Act receives the Royal Assent on a day that is before the day on which item 6 of Schedule 6 to the Migration Legislation Amendment Act (No. 1) 2004 commences, this item does not commence at all. See item 22 of the table in subsection 2(1).\n\n35 At the end of section 245B\n\nAdd:\n\n (12) In this section:\n\n> commander, in relation to a Commonwealth ship or Commonwealth aircraft, includes a reference to the following:\n\n (a) a commissioned officer of the Australian Defence Force;\n (b) the most senior officer of Customs on board the ship or aircraft.\n\n> commissioned officer of the Australian Defence Force means an officer within the meaning of the Defence Act 1903.\n\n> member of the commander’s crew includes, in relation to a commander of a Commonwealth ship or Commonwealth aircraft who is a commissioned officer of the Australian Defence Force, a person acting under the command of the commissioned officer.\n\n36 After subsection 245F(8)\n\nInsert:\n\n (8AA) To avoid doubt, subsection (8) allows an officer to bring a ship, or cause it to be brought, to a place even if it is necessary for the ship to travel on the high seas to reach the place.","sortOrder":48},{"sectionNumber":"77EA","sectionType":"section","heading":"Minister may order goods to be detained","content":"#### 77EA Minister may order goods to be detained\n\n (1) The Minister may, if the Minister considers that it is in the public interest to do so, order Customs to detain the goods specified in the Minister’s order.\n (2) At the time an order is made to detain goods:\n (a) the goods must be goods the importation of which is restricted by the Customs (Prohibited Imports) Regulations 1956; and\n (b) the goods must have been imported into Australia; and\n (c) the importation of the goods must not breach this Act; and\n (d) the goods must not have been:\n (i) delivered into home consumption in accordance with an authority to deal with the goods; or\n (ii) exported from Australia.\n (3) An order to detain goods has effect despite any provision of this Act to the contrary.","sortOrder":49},{"sectionNumber":"77EB","sectionType":"section","heading":"Notice to person whose goods are detained","content":"#### 77EB Notice to person whose goods are detained\n\n If the Minister orders goods to be detained, the Minister must, as soon as practicable after making the order, give written notice of the order to:\n (a) the owner of the goods; or\n (b) if the owner of the goods cannot be identified after reasonable inquiry—the person in whose possession or under whose control the goods were at the time the order was given.","sortOrder":50},{"sectionNumber":"77EC","sectionType":"section","heading":"Detention of goods by Customs","content":"#### 77EC Detention of goods by Customs\n\n If the Minister orders Customs to detain goods under section 77EA, Customs must:\n (a) move the goods to a place that is approved by a Collector for the purpose of detaining goods under this Subdivision (unless the goods are already in such a place); and\n (b) detain the goods in that place until the goods are dealt with under section 77ED, 77EE or 77EF.","sortOrder":51},{"sectionNumber":"77ED","sectionType":"section","heading":"Minister may authorise delivery of detained goods into home consumption","content":"#### 77ED Minister may authorise delivery of detained goods into home consumption\n\n (1) On application by the owner of goods detained under section 77EC, the Minister may authorise the delivery of the goods, or so much of the goods as the Minister specifies in the authority, into home consumption.\n (2) An authority is subject to any conditions, or other requirements, specified in the authority in relation to the goods.\n (3) An application under subsection (1) must be made before the end of the period of 12 months after the date of the order.\n (4) The owner of goods authorised to be taken into home consumption under subsection (1) must comply with any other provision of this Act in relation to taking goods into home consumption.","sortOrder":52},{"sectionNumber":"77EE","sectionType":"section","heading":"Minister may authorise export of detained goods","content":"#### 77EE Minister may authorise export of detained goods\n\n (1) On application by the owner of goods detained under section 77EC, the Minister may authorise the exportation of the goods, or so much of the goods as the Minister specifies in the authority, from Australia.\n (2) An authority is subject to any conditions, or other requirements, specified in the authority in relation to the goods.\n (3) An application under subsection (1) must be made before the end of the period of 12 months after the date of the order.\n (4) The owner of goods authorised to be exported under subsection (1) must comply with any other provision of this Act in relation to exporting goods.","sortOrder":53},{"sectionNumber":"77EF","sectionType":"section","heading":"When goods have been detained for 12 months","content":"#### 77EF When goods have been detained for 12 months\n\n Goods to be exported or disposed of\n (1) This section applies if, at the end of the period of 12 months after an order to detain goods is given, some or all of the goods (the remaining goods) have not been:\n (a) delivered into home consumption in accordance with an authority given under section 77ED; or\n (b) exported in accordance with an authority given under section 77EE.\n (2) The Minister may grant an authority to export the remaining goods from Australia.\n (3) The owner of goods authorised to be exported under subsection (2) must comply with any other provision of this Act in relation to exporting goods.\n (4) If:\n (a) the Minister does not grant an authority to export the remaining goods from Australia within 1 month of the end of the period of 12 months after the date of the order; or\n (b) the remaining goods have not been exported from Australia within 2 months after the date of an authority to export the goods under subsection (2);\n the Minister must authorise Customs to dispose of the goods in the manner the Minister considers appropriate.\n Compensation for detained goods\n (5) Nothing in this section prevents a person from seeking compensation in relation to the remaining goods, or other goods ordered to be detained under this Subdivision, in accordance with section 4AB.\n\n6 Subparagraph 114E(1)(a)(i)\n\nOmit “owner”, substitute “deliverer”.\n\n7 Subparagraph 114E(1)(a)(i)\n\nOmit “particulars of the authority”, substitute “the prescribed particulars”.\n\n8 Subparagraph 114E(1)(a)(ii)\n\nOmit “particulars of the goods”, substitute “the prescribed particulars”.\n\n9 Paragraph 114E(1)(b)\n\nOmit “particulars of the goods”, substitute “the prescribed particulars”.\n\n10 Subsection 114E(2)\n\nRepeal the subsection, substitute:\n\n (2) For the purposes of subparagraphs (1)(a)(i) and (ii) and paragraph (1)(b), the regulations may prescribe different particulars according to the kind of deliverer.\n\n11 At the end of section 114E\n\nAdd:\n\n (5) The regulations may prescribe goods, or classes of goods, that are exempt from this section.\n\n12 Subsection 114F(1A)\n\nOmit “of the receipt of the goods”.\n\n13 Paragraph 114F(1B)(b)\n\nOmit “of the proposed removal”.\n\n14 At the end of section 114F\n\nAdd:\n\n (4) The regulations may prescribe goods, or classes of goods, that are exempt from this section.\n\n15 Subsection 119(1)\n\nAfter “the day of departure”, insert “, or such time as is prescribed in relation to the departure”.\n\n16 Sections 146 and 147\n\nRepeal the sections.\n\n17 After Division 1 of Part VIII\n\nInsert:","sortOrder":54},{"sectionNumber":"Division 1AA","sectionType":"division","heading":"—Calculation of duty on certain alcoholic beverages","content":"Schedule 2—Other amendments\n\nCustoms Act 1901\n\n1 Subsection 4(1) (paragraph (a) of the definition of arrival)\n\nOmit “for the loading or unloading of passengers, cargo or ship’s stores”, substitute “in a port”.\n\n2 Subsection 9(4)\n\nOmit “subsection 269TG(1)”, substitute “subsection 77EA(1), 77ED(1), 77EE(1), 77EF(2), 269TG(1)”.\n\n3 Subsection 63(1)\n\nOmit “or at the proper wharf appointed under subsection 15(2)”, substitute “, at the proper wharf appointed under subsection 15(2) or at an airport appointed under subsection 15(1)”.\n\n4 At the end of section 64ABB\n\nAdd:\n\n (2) Subsection (1) does not apply to a report made under subsection 64AB(3AA) or (3AB).\n\n5 At the end of Part IV\n\nAdd:\n\n### Division 5—Detention of goods in the public interest\n\n#### 77EA Minister may order goods to be detained\n\n (1) The Minister may, if the Minister considers that it is in the public interest to do so, order Customs to detain the goods specified in the Minister’s order.\n (2) At the time an order is made to detain goods:\n (a) the goods must be goods the importation of which is restricted by the Customs (Prohibited Imports) Regulations 1956; and\n (b) the goods must have been imported into Australia; and\n (c) the importation of the goods must not breach this Act; and\n (d) the goods must not have been:\n (i) delivered into home consumption in accordance with an authority to deal with the goods; or\n (ii) exported from Australia.\n (3) An order to detain goods has effect despite any provision of this Act to the contrary.\n\n#### 77EB Notice to person whose goods are detained\n\n If the Minister orders goods to be detained, the Minister must, as soon as practicable after making the order, give written notice of the order to:\n (a) the owner of the goods; or\n (b) if the owner of the goods cannot be identified after reasonable inquiry—the person in whose possession or under whose control the goods were at the time the order was given.\n\n#### 77EC Detention of goods by Customs\n\n If the Minister orders Customs to detain goods under section 77EA, Customs must:\n (a) move the goods to a place that is approved by a Collector for the purpose of detaining goods under this Subdivision (unless the goods are already in such a place); and\n (b) detain the goods in that place until the goods are dealt with under section 77ED, 77EE or 77EF.\n\n#### 77ED Minister may authorise delivery of detained goods into home consumption\n\n (1) On application by the owner of goods detained under section 77EC, the Minister may authorise the delivery of the goods, or so much of the goods as the Minister specifies in the authority, into home consumption.\n (2) An authority is subject to any conditions, or other requirements, specified in the authority in relation to the goods.\n (3) An application under subsection (1) must be made before the end of the period of 12 months after the date of the order.\n (4) The owner of goods authorised to be taken into home consumption under subsection (1) must comply with any other provision of this Act in relation to taking goods into home consumption.\n\n#### 77EE Minister may authorise export of detained goods\n\n (1) On application by the owner of goods detained under section 77EC, the Minister may authorise the exportation of the goods, or so much of the goods as the Minister specifies in the authority, from Australia.\n (2) An authority is subject to any conditions, or other requirements, specified in the authority in relation to the goods.\n (3) An application under subsection (1) must be made before the end of the period of 12 months after the date of the order.\n (4) The owner of goods authorised to be exported under subsection (1) must comply with any other provision of this Act in relation to exporting goods.\n\n#### 77EF When goods have been detained for 12 months\n\n Goods to be exported or disposed of\n (1) This section applies if, at the end of the period of 12 months after an order to detain goods is given, some or all of the goods (the remaining goods) have not been:\n (a) delivered into home consumption in accordance with an authority given under section 77ED; or\n (b) exported in accordance with an authority given under section 77EE.\n (2) The Minister may grant an authority to export the remaining goods from Australia.\n (3) The owner of goods authorised to be exported under subsection (2) must comply with any other provision of this Act in relation to exporting goods.\n (4) If:\n (a) the Minister does not grant an authority to export the remaining goods from Australia within 1 month of the end of the period of 12 months after the date of the order; or\n (b) the remaining goods have not been exported from Australia within 2 months after the date of an authority to export the goods under subsection (2);\n the Minister must authorise Customs to dispose of the goods in the manner the Minister considers appropriate.\n Compensation for detained goods\n (5) Nothing in this section prevents a person from seeking compensation in relation to the remaining goods, or other goods ordered to be detained under this Subdivision, in accordance with section 4AB.\n\n6 Subparagraph 114E(1)(a)(i)\n\nOmit “owner”, substitute “deliverer”.\n\n7 Subparagraph 114E(1)(a)(i)\n\nOmit “particulars of the authority”, substitute “the prescribed particulars”.\n\n8 Subparagraph 114E(1)(a)(ii)\n\nOmit “particulars of the goods”, substitute “the prescribed particulars”.\n\n9 Paragraph 114E(1)(b)\n\nOmit “particulars of the goods”, substitute “the prescribed particulars”.\n\n10 Subsection 114E(2)\n\nRepeal the subsection, substitute:\n\n (2) For the purposes of subparagraphs (1)(a)(i) and (ii) and paragraph (1)(b), the regulations may prescribe different particulars according to the kind of deliverer.\n\n11 At the end of section 114E\n\nAdd:\n\n (5) The regulations may prescribe goods, or classes of goods, that are exempt from this section.\n\n12 Subsection 114F(1A)\n\nOmit “of the receipt of the goods”.\n\n13 Paragraph 114F(1B)(b)\n\nOmit “of the proposed removal”.\n\n14 At the end of section 114F\n\nAdd:\n\n (4) The regulations may prescribe goods, or classes of goods, that are exempt from this section.\n\n15 Subsection 119(1)\n\nAfter “the day of departure”, insert “, or such time as is prescribed in relation to the departure”.\n\n16 Sections 146 and 147\n\nRepeal the sections.\n\n17 After Division 1 of Part VIII\n\nInsert:\n\n### Division 1AA—Calculation of duty on certain alcoholic beverages\n\n#### 153AA Meaning of alcoholic beverage\n\n In this Division:\n\n> alcoholic beverage has the meaning given by the regulations.\n\n#### 153AB Customs duty to be paid according to labelled alcoholic strength of prescribed alcoholic beverages\n\n (1) If:\n (a) an alcoholic beverage is entered for home consumption or delivered into home consumption in accordance with a permission given under section 69; and\n (b) the percentage by volume of the alcoholic content of the beverage indicated on the beverage’s label exceeds the actual percentage by volume of the alcoholic content of the beverage;\n customs duty is to be charged according to the percentage by volume of alcoholic content indicated on the label.\n (2) If:\n (a) an alcoholic beverage is entered for or delivered into home consumption in a labelled form and an unlabelled form; and\n (b) subsection (1) applies to the beverage in its labelled form;\n then subsection (1) applies to the beverage in its unlabelled form as if it had been labelled and the label had indicated the same percentage by volume of alcoholic content as is indicated on the beverage in its labelled form.\n\n#### 153AC Rules for working out strength of prescribed alcoholic beverages\n\n (1) The CEO may, by instrument in writing, determine, in relation to an alcoholic beverage included in a class of alcoholic beverages, rules for working out the percentage by volume of alcohol in the beverage.\n (2) Without limiting the generality of subsection (1), rules determined by the CEO for working out the percentage by volume of alcohol in an alcoholic beverage:\n (a) may specify sampling methods; and\n (b) may, for the purposes of working out the customs duty payable, permit minor variations between the nominated or labelled volume of alcohol in the beverage and the actual volume of alcohol in the beverage so as to provide for unavoidable variations directly attributable to the manufacturing process.\n (3) The CEO may make different determinations for alcoholic beverages included in different classes of alcoholic beverages.\n (4) A determination applicable to an alcoholic beverage included in a class of alcoholic beverages applies only to an alcoholic beverage in that class that is entered for, or delivered into, home consumption on or after the making of the determination.\n (5) The CEO makes a determination public:\n (a) by publishing it; and\n (b) by publishing notice of it in the Gazette.\n (6) The notice in the Gazette must include a brief description of the contents of the determination.\n (7) The determination is made at the later of the time when it is published and the time when notice of it is published in the Gazette.\n\n#### 153AD Obscuration\n\n If, in the opinion of the Collector, the strength of any spirits cannot immediately be accurately ascertained by application of the rules (if any) made for that purpose under section 153AC, the strength may be ascertained after distillation or in any prescribed manner.\n\n18 Subsection 184A(13) (the subsection (13) inserted by item 1 of Schedule 1 to the Border Protection (Validation and Enforcement Powers) Act 2001\n\nRepeal the subsection.\n\n19 At the end of section 184A\n\nAdd:\n\n (14) In this section:\n\n> commander, in relation to a Commonwealth ship or Commonwealth aircraft, includes a reference to the following:\n\n (a) a commissioned officer of the Australian Defence Force;\n (b) the most senior officer of Customs on board the ship or aircraft.\n\n> commissioned officer of the Australian Defence Force means an officer within the meaning of the Defence Act 1903.\n\n> member of the commander’s crew includes, in relation to a commander of a Commonwealth ship or Commonwealth aircraft who is a commissioned officer of the Australian Defence Force, a person acting under the command of the commissioned officer.\n\n20 After subsection 185(3)\n\nInsert:\n\n Moving ship on the high seas\n (3AAAA) To avoid doubt, subsection (3) allows an officer to bring a ship, or cause it to be brought, to a place even if it is necessary for the ship to travel on the high seas to reach the place.\n\n21 Subsections 209(2), (3), (3A) and (3B)\n\nRepeal the subsections, substitute:\n\n (2) Subject to subsection (3), an officer may impound goods instead of obtaining a seizure warrant to seize them if:\n (a) the goods are in a Customs place; and\n (b) either:\n (i) the goods are goods to which this section applies; or\n (ii) the officer has reason to believe that the goods are goods to which this section applies.\n (3) An officer must not exercise the power to impound goods under subsection (2) if, in the opinion of the officer, the amount of duty sought to be evaded in respect of the goods exceeds $5,000.\n\n22 Paragraph 209(5)(a)\n\nRepeal the paragraph, substitute:\n\n (a) identifying:\n (i) if the goods are an article—the article; or\n (ii) if the goods consist of separate articles—each of those articles; or\n (iii) in any other case—the goods;\n and stating that the article, articles or goods have been impounded under subsection (2); and\n\n23 At the end of paragraphs 209(5)(b) and (c)\n\nAdd “and”.\n\n24 Paragraph 209(6)(a)\n\nOmit “where the notice states that the goods were impounded under subsection (2)”, substitute “if the goods were found in the course of a search of the baggage of a person who has arrived in Australia from a place outside Australia”.\n\n25 Paragraph 209(6)(b)\n\nOmit “where the notice states that the goods were impounded under subsection (3A)”, substitute “if paragraph (a) does not apply to the goods”.\n\n26 After subsection 240AB(1)\n\nInsert:\n\n (1A) The regulations may provide that specified communications, or specified kinds of communications, are exempt from this section.\n\nCustoms Legislation Amendment Act (No. 1) 2002\n\n27 Subsection 2(1) (column 2 of table item 23)\n\nOmit “Part 2”, substitute “item 27”.\n\nCustoms Legislation Amendment and Repeal (International Trade Modernisation) Act 2001\n\n28 Subsection 2(3)\n\nAfter “Schedule 3” (first occurring), insert “(other than item 43)”.\n\n29 After subsection 2(3)\n\nInsert:\n\n (3A) Subject to subsection (7), item 43 in Schedule 3 commences on a day to be fixed by Proclamation.\n\n30 Subsection 2(7)\n\nAfter “(3),”, insert “(3A),”.\n\n31 Item 82 of Schedule 3\n\nRepeal the item.\n\nImport Processing Charges (Amendment and Repeal) Act 2002\n\n32 Subsection 2(1) (paragraph (a) in column 2 of table item 6)\n\nAfter “the commencement”, insert “of section 5”.\n\nMigration Act 1958\n\n33 Subsection 245B(11) (the subsection (11) inserted by item 6 of Schedule 2 to the Border Protection (Validation and Enforcement Powers) Act 2001)\n\nRepeal the subsection.\n\nNote: If item 6 of Schedule 6 to the Migration Legislation Amendment Act (No. 1) 2004 commences before, or on the same day as, the day on which this Act receives the Royal Assent, this item does not commence at all. See item 21 of the table in subsection 2(1).\n\n34 Subsection 245B(12)\n\nRepeal the subsection.\n\nNote: If this Act receives the Royal Assent on a day that is before the day on which item 6 of Schedule 6 to the Migration Legislation Amendment Act (No. 1) 2004 commences, this item does not commence at all. See item 22 of the table in subsection 2(1).\n\n35 At the end of section 245B\n\nAdd:\n\n (12) In this section:\n\n> commander, in relation to a Commonwealth ship or Commonwealth aircraft, includes a reference to the following:\n\n (a) a commissioned officer of the Australian Defence Force;\n (b) the most senior officer of Customs on board the ship or aircraft.\n\n> commissioned officer of the Australian Defence Force means an officer within the meaning of the Defence Act 1903.\n\n> member of the commander’s crew includes, in relation to a commander of a Commonwealth ship or Commonwealth aircraft who is a commissioned officer of the Australian Defence Force, a person acting under the command of the commissioned officer.\n\n36 After subsection 245F(8)\n\nInsert:\n\n (8AA) To avoid doubt, subsection (8) allows an officer to bring a ship, or cause it to be brought, to a place even if it is necessary for the ship to travel on the high seas to reach the place.","sortOrder":55},{"sectionNumber":"153AA","sectionType":"section","heading":"Meaning of alcoholic beverage","content":"#### 153AA Meaning of alcoholic beverage\n\n In this Division:\n\n> alcoholic beverage has the meaning given by the regulations.","sortOrder":56},{"sectionNumber":"153AB","sectionType":"section","heading":"Customs duty to be paid according to labelled alcoholic strength of prescribed alcoholic beverages","content":"#### 153AB Customs duty to be paid according to labelled alcoholic strength of prescribed alcoholic beverages\n\n (1) If:\n (a) an alcoholic beverage is entered for home consumption or delivered into home consumption in accordance with a permission given under section 69; and\n (b) the percentage by volume of the alcoholic content of the beverage indicated on the beverage’s label exceeds the actual percentage by volume of the alcoholic content of the beverage;\n customs duty is to be charged according to the percentage by volume of alcoholic content indicated on the label.\n (2) If:\n (a) an alcoholic beverage is entered for or delivered into home consumption in a labelled form and an unlabelled form; and\n (b) subsection (1) applies to the beverage in its labelled form;\n then subsection (1) applies to the beverage in its unlabelled form as if it had been labelled and the label had indicated the same percentage by volume of alcoholic content as is indicated on the beverage in its labelled form.","sortOrder":57},{"sectionNumber":"153AC","sectionType":"section","heading":"Rules for working out strength of prescribed alcoholic beverages","content":"#### 153AC Rules for working out strength of prescribed alcoholic beverages\n\n (1) The CEO may, by instrument in writing, determine, in relation to an alcoholic beverage included in a class of alcoholic beverages, rules for working out the percentage by volume of alcohol in the beverage.\n (2) Without limiting the generality of subsection (1), rules determined by the CEO for working out the percentage by volume of alcohol in an alcoholic beverage:\n (a) may specify sampling methods; and\n (b) may, for the purposes of working out the customs duty payable, permit minor variations between the nominated or labelled volume of alcohol in the beverage and the actual volume of alcohol in the beverage so as to provide for unavoidable variations directly attributable to the manufacturing process.\n (3) The CEO may make different determinations for alcoholic beverages included in different classes of alcoholic beverages.\n (4) A determination applicable to an alcoholic beverage included in a class of alcoholic beverages applies only to an alcoholic beverage in that class that is entered for, or delivered into, home consumption on or after the making of the determination.\n (5) The CEO makes a determination public:\n (a) by publishing it; and\n (b) by publishing notice of it in the Gazette.\n (6) The notice in the Gazette must include a brief description of the contents of the determination.\n (7) The determination is made at the later of the time when it is published and the time when notice of it is published in the Gazette.","sortOrder":58},{"sectionNumber":"153AD","sectionType":"section","heading":"Obscuration","content":"#### 153AD Obscuration\n\n If, in the opinion of the Collector, the strength of any spirits cannot immediately be accurately ascertained by application of the rules (if any) made for that purpose under section 153AC, the strength may be ascertained after distillation or in any prescribed manner.\n\n18 Subsection 184A(13) (the subsection (13) inserted by item 1 of Schedule 1 to the Border Protection (Validation and Enforcement Powers) Act 2001\n\nRepeal the subsection.\n\n19 At the end of section 184A\n\nAdd:\n\n (14) In this section:\n\n> commander, in relation to a Commonwealth ship or Commonwealth aircraft, includes a reference to the following:\n\n (a) a commissioned officer of the Australian Defence Force;\n (b) the most senior officer of Customs on board the ship or aircraft.\n\n> commissioned officer of the Australian Defence Force means an officer within the meaning of the Defence Act 1903.\n\n> member of the commander’s crew includes, in relation to a commander of a Commonwealth ship or Commonwealth aircraft who is a commissioned officer of the Australian Defence Force, a person acting under the command of the commissioned officer.\n\n20 After subsection 185(3)\n\nInsert:\n\n Moving ship on the high seas\n (3AAAA) To avoid doubt, subsection (3) allows an officer to bring a ship, or cause it to be brought, to a place even if it is necessary for the ship to travel on the high seas to reach the place.\n\n21 Subsections 209(2), (3), (3A) and (3B)\n\nRepeal the subsections, substitute:\n\n (2) Subject to subsection (3), an officer may impound goods instead of obtaining a seizure warrant to seize them if:\n (a) the goods are in a Customs place; and\n (b) either:\n (i) the goods are goods to which this section applies; or\n (ii) the officer has reason to believe that the goods are goods to which this section applies.\n (3) An officer must not exercise the power to impound goods under subsection (2) if, in the opinion of the officer, the amount of duty sought to be evaded in respect of the goods exceeds $5,000.\n\n22 Paragraph 209(5)(a)\n\nRepeal the paragraph, substitute:\n\n (a) identifying:\n (i) if the goods are an article—the article; or\n (ii) if the goods consist of separate articles—each of those articles; or\n (iii) in any other case—the goods;\n and stating that the article, articles or goods have been impounded under subsection (2); and\n\n23 At the end of paragraphs 209(5)(b) and (c)\n\nAdd “and”.\n\n24 Paragraph 209(6)(a)\n\nOmit “where the notice states that the goods were impounded under subsection (2)”, substitute “if the goods were found in the course of a search of the baggage of a person who has arrived in Australia from a place outside Australia”.\n\n25 Paragraph 209(6)(b)\n\nOmit “where the notice states that the goods were impounded under subsection (3A)”, substitute “if paragraph (a) does not apply to the goods”.\n\n26 After subsection 240AB(1)\n\nInsert:\n\n (1A) The regulations may provide that specified communications, or specified kinds of communications, are exempt from this section.\n\nCustoms Legislation Amendment Act (No. 1) 2002\n\n27 Subsection 2(1) (column 2 of table item 23)\n\nOmit “Part 2”, substitute “item 27”.\n\nCustoms Legislation Amendment and Repeal (International Trade Modernisation) Act 2001\n\n28 Subsection 2(3)\n\nAfter “Schedule 3” (first occurring), insert “(other than item 43)”.\n\n29 After subsection 2(3)\n\nInsert:\n\n (3A) Subject to subsection (7), item 43 in Schedule 3 commences on a day to be fixed by Proclamation.\n\n30 Subsection 2(7)\n\nAfter “(3),”, insert “(3A),”.\n\n31 Item 82 of Schedule 3\n\nRepeal the item.\n\nImport Processing Charges (Amendment and Repeal) Act 2002\n\n32 Subsection 2(1) (paragraph (a) in column 2 of table item 6)\n\nAfter “the commencement”, insert “of section 5”.\n\nMigration Act 1958\n\n33 Subsection 245B(11) (the subsection (11) inserted by item 6 of Schedule 2 to the Border Protection (Validation and Enforcement Powers) Act 2001)\n\nRepeal the subsection.\n\nNote: If item 6 of Schedule 6 to the Migration Legislation Amendment Act (No. 1) 2004 commences before, or on the same day as, the day on which this Act receives the Royal Assent, this item does not commence at all. See item 21 of the table in subsection 2(1).\n\n34 Subsection 245B(12)\n\nRepeal the subsection.\n\nNote: If this Act receives the Royal Assent on a day that is before the day on which item 6 of Schedule 6 to the Migration Legislation Amendment Act (No. 1) 2004 commences, this item does not commence at all. See item 22 of the table in subsection 2(1).\n\n35 At the end of section 245B\n\nAdd:\n\n (12) In this section:\n\n> commander, in relation to a Commonwealth ship or Commonwealth aircraft, includes a reference to the following:\n\n (a) a commissioned officer of the Australian Defence Force;\n (b) the most senior officer of Customs on board the ship or aircraft.\n\n> commissioned officer of the Australian Defence Force means an officer within the meaning of the Defence Act 1903.\n\n> member of the commander’s crew includes, in relation to a commander of a Commonwealth ship or Commonwealth aircraft who is a commissioned officer of the Australian Defence Force, a person acting under the command of the commissioned officer.\n\n36 After subsection 245F(8)\n\nInsert:\n\n (8AA) To avoid doubt, subsection (8) allows an officer to bring a ship, or cause it to be brought, to a place even if it is necessary for the ship to travel on the high seas to reach the place.","sortOrder":59}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"issue_detection":{"absurdities":[{"type":"retroactive_impossibility","section":"Section 2, Table Item 11 (Schedule 2, item 4)","severity":"high","reasoning":"A provision of an Act cannot logically commence before the Act has been passed and assented to. While retrospective commencement is legally permissible in Australia under s 2 of the Acts Interpretation Act 1901, it creates the practical absurdity that obligations or rights under Schedule 2, item 4 would have applied to persons for over a year before they could have had any notice of the law. Any person who acted between 5 January 2003 and 25 March 2004 in a manner inconsistent with Schedule 2, item 4 would retroactively be found non-compliant with a law that did not yet exist.","confidence":0.92,"description":"Schedule 2, item 4 is given a commencement date of 5 January 2003 — over 14 months before this Act received Royal Assent on 25 March 2004. The Act purports to have commenced a provision before the Act itself existed."},{"type":"retroactive_impossibility","section":"Section 2, Table Items 18 and 20 (Schedule 2, items 27 and 32)","severity":"high","reasoning":"Commencement dates of October 2002 for provisions in an Act assented to in March 2004 create an 18-month retroactive gap. Persons affected by these provisions had no legal notice of obligations during that period. While technically permitted, this is a logical absurdity: the Act is amending a legal state of affairs that has already passed, and any conduct during that period could be judged against rules that literally did not exist at the time.","confidence":0.92,"description":"Schedule 2, item 27 commences on 10 October 2002 and Schedule 2, item 32 commences on 8 October 2002 — both more than 18 months before Royal Assent on 25 March 2004. These are among the most extreme retroactive commencements in the Act."},{"type":"other","section":"Section 2, Table Item 23 (Schedule 2, item 35)","severity":"medium","reasoning":"The drafting of table item 23 says 'whichever of those provision(s) commences', which is designed to handle the mutual exclusivity of items 21 and 22. However, since item 22 'does not commence' (as confirmed in Column 3), the phrase 'whichever commences' reduces to a single option (item 21). The conditional language implying two possible triggering events is therefore superfluous and potentially misleading, though not impossible to resolve. The deeper issue is that if item 21 also failed to commence (e.g., if the Migration Act item had commenced on or before Royal Assent), item 35 would have no trigger at all and its commencement status would be undefined — the table does not address this scenario.","confidence":0.75,"description":"Schedule 2, item 35 is to commence immediately after whichever of table items 21 or 22 'commences' — but table item 22 (Schedule 2, item 34) is recorded as 'Does not commence'. The provision therefore depends on whichever of two items commences, yet one of them definitively never commences."},{"type":"circular_definition","section":"Section 2, Table Item 14 (Schedule 2, item 13) — self-referential commencement","severity":"medium","reasoning":"The commencement table uses 'table item' numbers (1–24) and 'Schedule item' numbers concurrently. Table item 14 governs 'Schedule 2, item 13' and refers to 'table item 13' for its trigger. Table item 13 covers 'Schedule 2, items 6 to 12'. The collision of 'Schedule 2, item 13' and 'table item 13' as distinct concepts within the same sentence creates a drafting trap where a reader could reasonably — but incorrectly — read the commencement of Schedule 2, item 13 as being triggered by itself, producing a circular definition. This is a genuine drafting flaw, not merely a complexity.","confidence":0.78,"description":"Table item 14 provides that Schedule 2, item 13 commences at 'the later of: (a) the time when the provision(s) covered by table item 13 commence'. Table item 13 covers Schedule 2, items 6 to 12 — a different set of provisions. However, the cross-reference to 'table item 13' within the commencement rule for 'Schedule 2, item 13' creates a nomenclature collision between the Schedule item number and the table item number, causing immediate ambiguity about whether 'table item 13' refers to Schedule 2, items 6–12 (correct) or to Schedule 2, item 13 itself (circular)."},{"type":"other","section":"Sections 5 and 6 — Turn-off time ceiling vs. import cut-over time flexibility","severity":"low","reasoning":"While this may have been intentional legislative design, the practical effect is that the entire transitional regime's endpoint — the turn-off time — has no fixed outer limit in the Act itself. Both the import cut-over time and the turn-off time are CEO-determined, with only the relative constraint (40 days) anchoring them. The 7 November 2005 cap on the cut-over time (s 5(3)) provides an indirect cap, but this creates a situation where the legislative scheme's conclusion date is essentially delegated entirely to the CEO with only a soft outer boundary.","confidence":0.65,"description":"Section 5 permits the CEO to extend the import cut-over time up to 7 November 2005. Section 6 requires the turn-off time to be no more than 40 days after the import cut-over time. If the CEO uses the maximum extension (7 November 2005 as cut-over time), the turn-off time could fall as late as approximately 17 December 2005. However, section 6(2) allows the CEO to further extend the turn-off time to a later time 'not more than 40 days after the import cut-over time'. The Act does not cap the turn-off time in absolute calendar terms, only relative to the cut-over time — meaning the outer limit of the turn-off time is itself contingent on a discretionary CEO decision, creating a moving target with no hard legislative ceiling on the turn-off time."},{"type":"self_contradicting","section":"Section 18 — Computer contingency provisions cease to have effect 'despite Division 2'","severity":"medium","reasoning":"Section 7(3) preserves the unamended Customs Act for ships due to arrive before the cut-over time that actually arrive before the turn-off time. Section 18 simultaneously removes the computer contingency provisions (ss 67E, 77C, 77D, 77E) of the unamended Act from the turn-off time. This means there is a category of goods still governed by the unamended Act (by virtue of s 7(3)) that lose the computer contingency safety net at the turn-off time. The unamended Act's operational integrity is undermined by removing its own support provisions while it remains in force.","confidence":0.72,"description":"Section 18 states that certain sections of the unamended Customs Act cease to have effect from the turn-off time, expressed as operating 'despite Division 2 of this Act'. Division 2 (sections 7–12) sets out when the amended vs unamended Customs Act applies. By ceasing the contingency provisions of the unamended Act at the turn-off time — but while some goods may still be governed by the unamended Act under Division 2 — there is a window where goods still subject to the unamended Act lose the fallback contingency mechanisms that support it."},{"type":"other","section":"Section 2 — Entire commencement table duplicated three times in the document","severity":"low","reasoning":"While this may be an artefact of how the document was compiled or published, the structural duplication of the entire Act's framework sections (including the long title, assent date, and commencement table) multiple times within a single document creates genuine interpretive uncertainty. If any version varied from another, it would be impossible to determine which version is authoritative without external reference. As presented, the document appears to be a legislative act that re-enacts itself at least twice.","confidence":0.85,"description":"The commencement table in section 2 appears to be reproduced in full three separate times within the document as provided. This creates a formal structural absurdity where the Act appears to contain multiple versions of its own foundational provision."}],"contradictions":[{"severity":"high","section_a":"Section 2, Table Item 21 (Schedule 2, item 33) — commences on Royal Assent day unless Migration Act item commences on or before that day","section_b":"Section 2, Table Item 22 (Schedule 2, item 34) — does not commence if Royal Assent is before the day the Migration Act item commences","confidence":0.82,"description":"Items 33 and 34 of Schedule 2 are designed as a mutual exclusivity pair: item 33 commences unless the Migration Act item has already commenced; item 34 commences only if the Migration Act item commences after Royal Assent. However, both items include a scenario where neither commences: if the Migration Act item commences on the same day as Royal Assent (but not before), item 33 is excluded (the Migration Act item commences 'on the same day') and item 34 is also excluded (Royal Assent is not 'before' the Migration Act item's commencement day). This produces a gap where neither provision commences."},{"severity":"high","section_a":"Section 7(2) — paragraphs (1)(c) and (d) apply 'even if the ship or aircraft arrives before the import cut-over time'","section_b":"Section 7(1)(c) — amended Act applies to ships 'due to arrive at or after the import cut-over time'","confidence":0.8,"description":"Section 7(2) confirms that a ship due to arrive at or after the cut-over time is caught by the amended Act even if it actually arrives early (before the cut-over time). However, section 7(1)(e) also catches ships that arrive at or after the turn-off time regardless of their scheduled arrival. Read together, a ship due before the cut-over time that arrives after the turn-off time is governed by both the unamended Act (s 7(3) — due before cut-over time) and the amended Act (s 7(1)(e) — arrives after turn-off time), with no tiebreaker provision."},{"severity":"medium","section_a":"Section 8(3) — unamended Customs Act continues to apply to goods on ships due to arrive before the cut-over time 'unless the ship arrives after the turn-off time'","section_b":"Section 9 — warehoused goods must use the amended Act for entries made on or after the ITM import commencement date, regardless of ship arrival time","confidence":0.75,"description":"Section 8(3) preserves the unamended Act for goods on ships due before the cut-over time (unless the ship arrives after the turn-off time). Section 9 overrides this by requiring warehoused goods to follow the amended Act for entries made on or after the ITM import commencement date, regardless of when the ship arrived or was due. This means warehoused goods from a ship that was due before the cut-over time and arrived before the turn-off time — which s 8(3) says should use the unamended Act — must use the amended Act under s 9 if the entry is made after the ITM import commencement date. Sections 8 and 9 reach opposite conclusions for the same goods."},{"severity":"medium","section_a":"Section 2, Table Item 13 (Schedule 2, items 6–12) — commences by Proclamation or automatically 6 months after Royal Assent (25 September 2004)","section_b":"Section 2, Table Item 14 (Schedule 2, item 13) — commences at the later of table item 13's commencement and item 3 of Schedule 1 to the Customs Legislation Amendment Act (No. 2) 2003, but does not commence if that item does not occur","confidence":0.65,"description":"Table item 14 (Schedule 2, item 13) is recorded as commencing on 25 September 2004 under paragraph (a), meaning table item 13's commencement was the later trigger. However, the column notes '(paragraph (a) applies)' indicating item 3 of Schedule 1 to the Customs Legislation Amendment Act (No. 2) 2003 had not yet occurred by 25 September 2004. Yet table item 5 (Schedule 1, item 5) — which also depends on item 1 of Schedule 1 to that same Act — is recorded as commencing 19 July 2005 under paragraph (b), implying that Act's Schedule 1 items did eventually commence. This creates an internal inconsistency: item 3 of Schedule 1 to the Customs Legislation Amendment Act (No. 2) 2003 appears not to have occurred by September 2004 for table item 14's purposes, but item 1 of the same Schedule did occur by July 2005 for table item 5's purposes, with no explanation of whether item 3 ever occurred and why table item 14's non-commencement condition was not triggered."},{"severity":"medium","section_a":"Section 13 — requires reports under s 64 of the unamended Customs Act after the turn-off time to be made by document, telephone or fax","section_b":"Section 18 — causes computer contingency provisions of the unamended Customs Act (including s 67E) to cease to have effect from the turn-off time","confidence":0.7,"description":"Section 13 creates an ongoing obligation to make reports under s 64 of the unamended Customs Act after the turn-off time (by non-computer means). Section 18 simultaneously removes s 67E of the unamended Customs Act — which is the provision dealing with what happens when the cargo automation computer system is down — from the turn-off time. Section 13 therefore creates obligations that must be performed without the safety-valve mechanism (s 67E) that the unamended Act itself provides when computer systems fail, leaving those obliged to report after the turn-off time without any contingency framework if their non-computer methods also fail."}]},"kimi_summary":{"_metrics":{"completionTokens":581},"content_quality":"ok","complexity_score":8,"scope_assessment":{"changed":false,"description":"The legislation remains focused on its original purpose of managing the transition to electronic customs systems and making related technical amendments. While it touches multiple other Acts, this was always its intended function as an 'application and transitional' measure."},"complexity_factors":["24 separate commencement triggers across multiple Acts with conditional 'later of' and 'if-then' logic","Extensive cross-referencing to 7 other Acts including the Customs Act 1901, GST Act, Wine Equalisation Tax Act, and Migration Act","Nested defined terms including 'ITM import amendments' which itself references 5 separate legislative instruments","Dual timeline system with 'import cut-over time' and 'turn-off time' creating overlapping jurisdictional periods","Detailed transitional rules in Part 2 with multiple exceptions for warehoused goods, returns, and special clearance goods","Schedule 1 contains 25 amendment items to the Customs Act with new subdivisions AA and AB creating parallel clearance pathways","Section 71AAAO alone contains 9 subsections with multiple conditional requirements for document production and information verification"],"plain_english_summary":"This Act is a **technical transitional law** that manages the switch-over to new electronic customs systems for importing goods into Australia. Think of it as the 'instruction manual' for a major IT upgrade at the border.\n\n**What it does:**\n- Sets up **two key deadlines** for the transition: the \"import cut-over time\" (when new rules start) and the \"turn-off time\" (when old systems finally shut down)\n- Determines **which ships, aircraft and goods** fall under the new electronic reporting rules versus the old paper-based system\n- Creates special rules for **low-value goods** (under $1,000) that can use a simplified \"self-assessed clearance declaration\" instead of full import entry\n- Allows the Customs CEO to **adjust deadlines** by up to 40 days if needed\n- Makes **technical amendments** to multiple other customs laws, including new powers for the Minister to detain imported goods in the \"public interest\"\n\n**Who it affects:**\n- **Importers and freight forwarders** — must know which system applies to their shipments\n- **Shipping lines and airlines** — must report cargo arrivals electronically or on paper depending on timing\n- **Customs brokers** — need to understand the new self-assessed clearance process for low-value goods\n\n**Why it matters:**\nThis law was critical to Australia's **2005 customs modernisation** — replacing paper-based cargo reporting with electronic systems. It prevented chaos during the transition by clearly defining which shipments used which rules, and created a new streamlined process for the millions of low-value parcels (like online shopping orders) that now dominate Australia's import volumes."},"summary":{"complexity_score":8,"scope_assessment":{"changed":false,"description":"The Act's scope remained consistent with its stated purpose: managing the technical and legal transition between Australia's old and new customs import processing systems, with ancillary amendments to related customs legislation. The 'other measures' in the title refer to miscellaneous amendments to fix errors and gaps in earlier customs reform legislation, which was always part of the stated purpose."},"complexity_factors":["Extremely complex commencement table with 24 separate rows, each with different start dates and conditional triggers","Multiple 'later of' commencement provisions that depend on events in other Acts (at least 6 different external Acts referenced)","Some provisions have conditional commencement — they never commence at all if certain external events don't occur","Retrospective commencement dates (back to October 2002 and January 2003) for some provisions, passed in 2004","Dual legal frameworks operating simultaneously during a transition window — practitioners had to identify which version of the Customs Act applied to each specific shipment","Key concepts (import cut-over time, turn-off time) are interdependent and defined by reference to CEO legislative instruments that could themselves be changed","References to and dependence on multiple other Acts including Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001, Border Security Legislation Amendment Act 2002, Customs Legislation Amendment Act (No. 1) 2002, Customs Legislation Amendment Act (No. 2) 2003, Migration Legislation Amendment Act (No. 1) 2004, and Import Processing Charges (Amendment and Repeal) Act 2002","One provision (Schedule 2, item 34) is recorded as never having commenced","The Act appears to repeat itself structurally in the provided document, suggesting version/compilation rendering issues that add confusion"],"plain_english_summary":"This Act manages the controlled switchover from Australia’s paper-based customs import system to a new electronic one, establishing a cut‑over time (the moment the new system began) and a turn‑off time (when the old system was finally switched off). It also preserves short-term fallback reporting by phone/fax if systems failed.\n\nIt affects importers, exporters, shipping lines, airlines, customs brokers/forwarders and the Australian Customs Service — determining which rules apply to a shipment and preventing border delays or legal penalties during the transition."},"flash_summary":{"complexity_score":9,"scope_assessment":{"changed":true,"description":"Yes. Although described as transitional/application measures for the ITM import amendments, the Act goes beyond mere transitional mechanics: it introduces a substantive new self‑assessed clearance regime for specified low‑value goods (multiple new sections under s 71), creates a new ministerial power to detain goods in the public interest (new ss 77EA–77EF), and adds a rule to charge duty on some alcoholic beverages based on labelled strength (new Division 1AA). Those are enduring policy changes (not solely transitional) that expand the Act's scope from timing/implementation matters to substantive changes in customs clearance, detention powers and duty calculation."},"complexity_factors":["Large commencement table with 24 individually conditioned items and multiple conditional cross‑triggers to other Acts (complex staged commencements).","Creates a new, detailed subsystem under section 71 with many new subsections (Subdivision AA and AB: 71AAAA–71AAAT) — roughly 25 new, inter‑locking provisions governing self‑assessed clearance.","Extensive cross‑references and consequential amendments to multiple other Acts (Customs Legislation Amendment Acts, GST Act, Wine Equalisation Tax Act, Migration Act, Import Processing Charges Act).","CEO and Minister discretionary instruments and determinations (CEO may fix times and technical rules; Minister may order detention) introduce administrative variability.","Nested exceptions and exceptions to exceptions (e.g. payment exceptions in 71AAAL(2)–(3); regulation can exclude goods from Subdivision AB under 71AAAE(1)).","Two separate transitional timing concepts: import cut‑over time and turn‑off time, each with legislative‑instrument variability and capped windows (s 5–6).","Mixture of operational (reporting medium: electronic vs paper) and substantive legal changes (new detention power, duty rules on alcoholic beverages) increasing interpretive workload.","Multiple repeals and substitutions of existing sections across the Customs Act (substantial surgery rather than simple additions).","Contingency rules that cease or change (computer contingency provisions cease at turn‑off time) add conditional logic affecting fallback procedures (s 18)."],"plain_english_summary":"**What this Act does (mechanics first)**\n\n- Implements transitional and application rules to move imports from the old Customs regime to the new International Trade Modernisation (ITM) import regime. It fixes a default cut‑over time (2:00 am ACT, 12 Oct 2005) and requires the Chief Executive Officer (CEO) of the Australian Customs Service to specify a short \"turn‑off\" period after cut‑over for system switchover (see sections 5–6). The Act lets the CEO delay the cut‑over within a fixed window (must be before end of 7 Nov 2005) and to set/alter the turn‑off time by legislative instrument (s 5–6).\n\n- Controls which set of rules applies to particular shipments and goods during the switchover:\n - Cargo reporting and arrival/unloading provisions in the amended Customs Act apply only to ships/aircraft that are due at or after the import cut‑over time (or that arrive at or after the later \"turn‑off\" time); otherwise the unamended Customs Act continues to apply (s 7). Similar timing rules apply to import entry provisions and goods not requiring entry (s 8–12).\n - For warehoused goods, returns and imported ships/aircraft, the Act ties the applicable law to the ITM import commencement date (the date item 38 in an earlier ITM Schedule commences) (ss 9–12).\n\n- Changes to how certain communications and contingency arrangements operate during the switchover:\n - For reports required after the turn‑off time, some submissions must be by paper/phone/fax rather than computer (ss 13–15).\n - Certain computer contingency sections in the unamended Customs Act are turned off from the turn‑off time (s 18).\n - Two electronic‑communications provisions (ss 126D and 126DA of the Customs Act) operate from the ITM import commencement date despite an earlier contrary provision (s 19).\n\n- Substantive amendments to the Customs Act (inserted by Schedule 1) create a new, bespoke clearance regime for defined classes of goods:\n - Introduces \"Subdivision AA\" (Subdivision AA goods) and \"Subdivision AB\" (specified low value goods) under a reworked section 71 and many new subsections (e.g. 71AAAA, 71AAAB, 71AAAF, 71AAAI, 71AAAL, 71AAAM etc.).\n - Creates a regime for \"self‑assessed clearance declarations\" for specified low value goods that must be communicated electronically; Customs responds electronically and can give an \"authority to deal\" (release for home consumption) or direct goods to be held/examined (see ss 71AAAF–71AAAI, 71AAAG–71AAAH). Customs can require documents or further information (71AAAO), can suspend/cancel authorities (71AAAM/71AAAN), and there are rules about withdrawal, duplication and penalties (71AAAP–71AAAQ).\n - Requires payment of duties/charges before Customs will grant an authority to deal in most circumstances (71AAAL).\n\n- Other substantive and consequential changes (Schedule 2 and various items):\n - Adds a new Division 5 to Part IV of the Customs Act giving the Minister power to order Customs to detain goods in the public interest (goods restricted by the Prohibited Imports regs), with rules for notice, storage/movement, owner applications to deliver or export and disposal after 12 months (ss 77EA–77EF in Schedule 2 additions).\n - Changes to impound/seizure mechanics, arrival definitions (includes airports), and limits/thresholds for impoundment (e.g. impound if duty evasion amount is not assessed to exceed $5,000) (Schedule 2 amendments to ss 209 etc.).\n - New rules for calculating customs duty on some alcoholic beverages based on labelled alcoholic strength with CEO powers to set sampling/measurement rules (new Division 1AA: ss 153AA–153AD).\n - A raft of technical and cross‑reference amendments in the Customs Act and other Acts (GST Act, Wine Equalisation Tax Act, Migration Act and earlier Customs amendment Acts) so the new provisions fit with the rest of the statute book (Schedules 1 & 2, many items).\n\n**Who is affected**\n\n- Importers and owners of goods, especially: courier/express consignments and e‑commerce sellers of low‑value goods (the self‑assessed clearance declaration regime targets \"specified low value goods\") (see s 71AAAD–71AAAF).\n- Cargo reporters, ship and aircraft operators, stevedores and depot operators (reporting, movement applications and cargo reporting rules change; see ss 7–8, 71E, 71L).\n- Customs brokers, freight forwarders and persons acting on behalf of owners (obligations to make electronic declarations and to supply information on request).\n- The Australian Customs Service and its CEO (new discretion to set cut‑over/turn‑off times, to make determinations about alcoholic strength, and new operational obligations around electronic handling and suspensions).\n- Minister and executive (new detention powers in ss 77EA–77EF).\n- Tax authorities and persons responsible for paying duty/GST/luxury car/wine taxes (timing of payment is material to release decisions, s 71AAAL).\n\n**Why it matters — stated purpose and the trade‑offs the text creates**\n\n- Stated purpose: to provide transitional and application rules so the ITM import amendments are introduced in an orderly way and to make complementary changes to customs law (preparatory and enabling mechanics at ss 4–6, 7–12, and s 19).\n\n- Mechanisms that produce benefits and costs:\n - Faster electronic clearance for low value goods (self‑assessed declarations) reduces customs’ processing workload in principle and speeds release for compliant consignments (ss 71AAAF–71AAAI). Benefit accrues mainly to owners/couriers able to use the new electronic pathway.\n - The Act generally shifts from paper/computer contingency overlap to a specific electronic flow; but during the cut‑over a short period requires some reports to be by document/phone/fax (ss 13–15). That preserves continuity but imposes transitional operational costs on industry and on Customs (dual processes).\n - The self‑assessed clearance model places more legal and operational responsibility on owners/declaring parties: declarations must be electronic, may be withdrawn or amended, can attract penalties, and Customs can require documents or suspend authorities (ss 71AAAF, 71AAAO, 71AAAM, 71AAAQ). That increases compliance burden (time, systems, cashflow) for small importers and e‑commerce sellers.\n - Customs will not usually release specified low value goods until duty/charges are paid (s 71AAAL). That reduces revenue risk but shifts cashflow burden onto importers or their agents; there are narrow exceptions in the text (s 71AAAL(2)–(3)).\n - Ministerial detention power (new ss 77EA–77EF) gives the executive discretion to detain goods the Minister considers ‘‘in the public interest’’ where importation is restricted by the Prohibited Imports regs (s 77EA). This creates concentrated discretionary power with compliance and legal implications for owners (notice, 12‑month application windows, potential disposal) and creates possible litigation/compensation issues (s 77EF(5)).\n - Numerous cross‑references and staged commencements tie the effect of these changes to other Acts and to dates/times fixed by instruments (commencement table, Schedule items, s 5–6). This reduces legal surprise if managed, but raises implementation risk: a missed instrument or delayed CEO decision creates legal uncertainty for particular shipments.\n\n**Implementation, compliance and enforcement risks**\n\n- Implementation risk is material: the Act depends on multiple commencement triggers (the ITM import commencement date and CEO legislative instruments) and on existing ITM schedules in other Acts (see the commences table and s 4 definitions). If the electronic platform rollout, CEO instruments or related provisions in other Acts are delayed, affected businesses need to track multiple switching conditions.\n\n- Compliance burden is asymmetric: large freight integrators, major importers and e‑commerce platforms are positioned to absorb electronic declaration requirements; small vendors and individual consumers face relatively higher per‑shipment costs and cashflow pressures (payment before release rule, s 71AAAL).\n\n- Bureaucratic discretion is increased in two ways: the CEO sets timing instruments and technical determinations (ss 5–6, 153AC); the Minister can order detention of goods on a public interest basis (ss 77EA–77EF). Those discretions concentrate decision rights in the executive and create legal risk for affected owners unless delegated procedures and review rights are clear (some decision communications must be in writing/electronically—see s 71AAAB(3)).\n\n**Concrete sections to note when you look the law up**\n\n- Cut‑over, turn‑off and timing: sections 5–6.\n- Which law governs a particular ship/goods on arrival: sections 7–12.\n- New low‑value goods/self‑assessed clearance regime: Schedule 1 additions, especially sections 71AAAF–71AAAI, 71AAAL, 71AAAO, 71AAAP–71AAAQ.\n- Ministerial detention power and process: Schedule 2 additions, sections 77EA–77EF.\n- Duty by labelled strength for some alcoholic beverages and CEO sampling rules: Schedule 2 additions, sections 153AA–153AC.\n\n(Reference: commencement and transition rules are in Part 2 and the schedules insert and amend the listed provisions of the Customs Act 1901.)"}},"importantCases":[],"_links":{"self":"/api/acts/customs-legislation-amendment-application-of-international-trade-modernisation-and-other-measures-ac","history":"/api/acts/customs-legislation-amendment-application-of-international-trade-modernisation-and-other-measures-ac/history","analysis":"/api/acts/customs-legislation-amendment-application-of-international-trade-modernisation-and-other-measures-ac/analysis","conflicts":"/api/acts/customs-legislation-amendment-application-of-international-trade-modernisation-and-other-measures-ac/conflicts","importantCases":"/api/acts/customs-legislation-amendment-application-of-international-trade-modernisation-and-other-measures-ac/important-cases","documents":"/api/acts/customs-legislation-amendment-application-of-international-trade-modernisation-and-other-measures-ac/documents"}}