{"id":"F2020L00795","name":"Industrial Chemicals Charges (Customs) Regulations 2020","slug":"industrial-chemicals-charges-customs-regulations-2020","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":145393,"registerId":"commonwealth-F2020L00795-current","compilationNumber":null,"startDate":"2026-04-03","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":"Name","content":"#### 1 Name\n\n  This instrument is the Industrial Chemicals Charges (Customs) Regulations 2020.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Authority","content":"#### 3 Authority\n\n  This instrument is made under the Industrial Chemicals Charges (Customs) Act 2019.","sortOrder":2},{"sectionNumber":"4","sectionType":"section","heading":"Definitions","content":"#### 4 Definitions\n\n> Note: A number of expressions used in this instrument are defined in the Act, including the following:\n\n    (a) industrial chemical;\n    (b) introduce;\n    (c) registration year.\n  In this instrument:\n\n> Act means the Industrial Chemicals Charges (Customs) Act 2019.\n\n> article has the same meaning as in the Industrial Chemicals Act 2019.\n\n> import has the same meaning as in the Industrial Chemicals Act 2019.\n\n> incidentally‑introduced chemical has the same meaning as in the Industrial Chemicals Act 2019.\n\n> manufacture has the same meaning as in the Industrial Chemicals Act 2019.\n\n> naturally‑occurring chemical has the same meaning as in the Industrial Chemicals Act 2019.\n\n> non‑isolated intermediate has the same meaning as in the Industrial Chemicals Act 2019.\n\n> relevant industrial chemical means an industrial chemical other than any of the following:\n\n    (a) a naturally‑occurring chemical;\n    (b) a non‑isolated intermediate;\n    (c) an incidentally‑introduced chemical;\n    (d) an industrial chemical that:\n    (i) is introduced in goods, equipment, or a vehicle or other machinery; and\n    (ii) is only intended to be released from the goods, equipment, vehicle or other machinery for the purposes of maintaining or servicing the goods, equipment, vehicle or other machinery;\n    (e) an industrial chemical that was released from an article that was not designed to release it;\n    (f) an industrial chemical that:\n    (i) is imported into Australia; and\n    (ii) remains subject to customs control under the Customs Act 1901 at all times before leaving Australia; and\n    (iii) leaves Australia within 25 working days beginning the day the industrial chemical is introduced;\n    (g) an industrial chemical that:\n    (i) is imported into Australia; and\n    (ii) is subsequently exported from Australia; and\n    (iii) is then re‑imported into Australia;\n    (h) an industrial chemical that is introduced by an individual solely for the individual’s personal use;\n    (i) an industrial chemical that is introduced:\n    (i) by an educational institution solely for educational purposes; or\n    (ii) by a not‑for‑profit entity solely for not‑for‑profit research; or\n    (iii) by a charity solely for a charitable purpose;\n    (j) an industrial chemical that:\n    (i) is introduced incidentally to the carriage of passengers, or the importation of other products, on an aircraft or a ship that leaves Australia within 25 working days beginning the day the industrial chemical is introduced; and\n    (ii) is used to support the operation of the aircraft or ship; and\n    (iii) is not freight.\n\n> value of the relevant industrial chemicals introduced by a person in a financial year means the value worked out in accordance with section 6.","sortOrder":3},{"sectionNumber":"Part 2","sectionType":"part","heading":"Registration charge","content":"## Part 2—Registration charge","sortOrder":4},{"sectionNumber":"5","sectionType":"section","heading":"Amount of registration charge","content":"#### 5 Amount of registration charge\n\n  (1) For the purposes of subsection 7(1) of the Act, the amount of charge payable in relation to the registration of a person under section 17 of the Industrial Chemicals Act 2019 for a registration year is:\n    (a) if the person introduced a relevant industrial chemical in the 12 months preceding the registration year—the amount for the registration year set out in the table in subsection (2); and\n    (b) if the person did not introduce a relevant industrial chemical in the 12 months preceding the registration year—nil.\n  (2) For the purposes of paragraph (1)(a), the following table sets out the amount of the charge for a registration year.\n\n```html\n<table cellspacing=\"0\" cellpadding=\"0\" style=\"width:99.34%; border-collapse:collapse\"><thead><tr><td colspan=\"3\" style=\"border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"TableHeading\"><span>Amount of registration charge</span></p></td></tr><tr><td style=\"width:8.66%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"TableHeading\"><span>Item</span></p></td><td style=\"width:51.2%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"TableHeading\"><span>If the value of the relevant industrial chemicals introduced by the person in the financial year preceding the registration year is …</span></p></td><td style=\"width:40.14%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"TableHeading\"><span>The amount of charge for the registration year is …</span></p></td></tr></thead><tbody><tr><td style=\"width:8.66%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"Tabletext\"><span>1</span></p></td><td style=\"width:51.2%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"Tabletext\"><span>$0 to $49,999</span></p></td><td style=\"width:40.14%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"Tabletext\"><span>nil</span></p></td></tr><tr><td style=\"width:8.66%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"Tabletext\"><span>2</span></p></td><td style=\"width:51.2%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"Tabletext\"><span>$50,000 to $99,999</span></p></td><td style=\"width:40.14%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"Tabletext\"><span>$65</span></p></td></tr><tr><td style=\"width:8.66%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"Tabletext\"><span>3</span></p></td><td style=\"width:51.2%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"Tabletext\"><span>$100,000 to $249,999</span></p></td><td style=\"width:40.14%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"Tabletext\"><span>$180</span></p></td></tr><tr><td style=\"width:8.66%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"Tabletext\"><span>4</span></p></td><td style=\"width:51.2%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"Tabletext\"><span>$250,000 to $499,999</span></p></td><td style=\"width:40.14%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"Tabletext\"><span>$350</span></p></td></tr><tr><td style=\"width:8.66%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"Tabletext\"><span>5</span></p></td><td style=\"width:51.2%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"Tabletext\"><span>$500,000 to $2,999,999</span></p></td><td style=\"width:40.14%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"Tabletext\"><span>$2,100</span></p></td></tr><tr><td style=\"width:8.66%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"Tabletext\"><span>6</span></p></td><td style=\"width:51.2%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"Tabletext\"><span>$3,000,000 to $4,999,999</span></p></td><td style=\"width:40.14%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"Tabletext\"><span>$3,750</span></p></td></tr><tr><td style=\"width:8.66%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"Tabletext\"><span>7</span></p></td><td style=\"width:51.2%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"Tabletext\"><span>$5,000,000 to $14,999,999</span></p></td><td style=\"width:40.14%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"Tabletext\"><span>$24,500</span></p></td></tr><tr><td style=\"width:8.66%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"Tabletext\"><span>8</span></p></td><td style=\"width:51.2%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"Tabletext\"><span>$15,000,000 or more</span></p></td><td style=\"width:40.14%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top\"><p class=\"Tabletext\"><span>$35,000</span></p></td></tr></tbody></table>\n```\n\n> Note: The value of the relevant industrial chemicals introduced in the preceding financial year is calculated in accordance with section 6.","sortOrder":5},{"sectionNumber":"6","sectionType":"section","heading":"Value of relevant industrial chemicals introduced in financial year","content":"#### 6 Value of relevant industrial chemicals introduced in financial year\n\n  (1) The value of the relevant industrial chemicals introduced by a person in a financial year is the sum of the imported industrial chemical value and the manufactured industrial chemical value, worked out as follows:\n  ![Start formula open bracket Customs value plus Insurance and freight costs plus Customs duty close bracket plus open bracket Labour and material costs plus Factory costs close bracket end formula](image.002.png)\n  where:\n\n> customs duty means the total duty of customs payable under the Customs Tariff Act 1995 on any relevant industrial chemicals imported by the person during the financial year.\n\n> customs value means the total customs value (within the meaning of the Customs Act 1901) of any relevant industrial chemicals imported by the person during the financial year.\n\n> factory costs means the total cost for the financial year of factory overhead expenses in relation to the manufacture of any relevant industrial chemicals manufactured by the person during the financial year.\n\n> insurance and freight costs means the total insurance and freight costs for the financial year that are related to the importation of any relevant industrial chemicals imported by the person during the financial year.\n\n> labour and material costs means the total cost for the financial year of labour and materials employed in the manufacture of any relevant industrial chemicals manufactured by the person during the financial year.\n\n  (2) If:\n    (a) a person has imported relevant industrial chemicals in the financial year; and\n    (b) the person has manufactured relevant industrial chemicals in the financial year; and\n    (c) some or all of the imported relevant industrial chemicals were used during the financial year as ingredients or components in the manufacture by the person of one or more other relevant industrial chemicals;\n  the value of the relevant industrial chemicals introduced for the financial year worked out under subsection (1) is reduced as follows:\n  ![Start formula Total value of relevant industrial chemicals introduced minus Manufacture use value end formula](image.003.png)\n  where:\n\n> manufacture use value, for an imported relevant industrial chemical, means so much of the value of the relevant industrial chemical introduced in the financial year as can be apportioned to the use of the relevant industrial chemical in the manufacture by the person of one or more other relevant industrial chemicals during the financial year.\n\n> total value of relevant industrial chemicals introduced means the value of the relevant industrial chemicals introduced by the person in the financial year worked out in accordance with subsection (1).\n\n  (3) The value of the relevant industrial chemical introduced by a person in a financial year worked out under subsections (1) and (2) is to be rounded to the nearest whole dollar (rounding 50 cents upwards).","sortOrder":6},{"sectionNumber":"Part 3","sectionType":"part","heading":"Applicational, saving and transitional provisions","content":"## Part 3—Applicational, saving and transitional provisions","sortOrder":7},{"sectionNumber":"7","sectionType":"section","heading":"Application of amendments made by the Industrial Chemicals Charges (Customs) Amendment Regulations 2023","content":"#### 7 Application of amendments made by the Industrial Chemicals Charges (Customs) Amendment Regulations 2023\n\n  The amendments made by Part 1 of Schedule 1 to the Industrial Chemicals Charges (Customs) Amendment Regulations 2023 apply in relation to the registration of a person for a registration year beginning on 1 September 2023 and later registration years.","sortOrder":8},{"sectionNumber":"8","sectionType":"section","heading":"Application of amendment made by the Industrial Chemicals Charges (Customs) Amendment Regulations 2024","content":"#### 8 Application of amendment made by the Industrial Chemicals Charges (Customs) Amendment Regulations 2024\n\n  The amendment made by Part 1 of Schedule 1 to the Industrial Chemicals Charges (Customs) Amendment Regulations 2024 applies in relation to the registration of a person for a registration year beginning on 1 September 2024 and later registration years.","sortOrder":9}],"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"},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The legislation remains focused on its original purpose: setting registration charges for industrial chemical importers and manufacturers. The 2023 and 2024 amendments (referenced in Part 3) appear to be routine updates to charge amounts or application dates, not expansions of scope. The core framework—tiered fees based on chemical value with specific exemptions—has not grown beyond the original regulatory intent."},"complexity_factors":["10 defined terms in section 4, with 7 terms cross-referenced to the Industrial Chemicals Act 2019","Complex multi-part definition of 'relevant industrial chemical' with 10 distinct exclusion categories (paragraphs (a) through (j)), some with nested sub-paragraphs","Mathematical formula in section 6 with 5 defined variables for calculating chemical value","Anti-double-counting adjustment formula in section 6(2) with conditional trigger (only applies if imported chemicals were used as manufacturing ingredients)","Rounding rule in section 6(3) for final value calculation","Two transitional provisions referencing external amendment regulations from 2023 and 2024 with specific commencement dates"],"plain_english_summary":"This regulation sets the annual AICIS registration charges for businesses that import or manufacture industrial chemicals in Australia, with fees scaled to the prior year’s chemical value (ranging $0–$35,000) and small importers under $50,000 plus specified uses exempted. \n\nIt also prescribes how value is calculated (imports: customs value + insurance/freight + duty; manufactured: labour + materials + overheads, minus ingredients used in other chemicals), so larger operators pay more while low‑risk activities remain excluded."},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":true,"description":"The instrument as published includes transitional provisions applying amendments made by the Industrial Chemicals Charges (Customs) Amendment Regulations 2023 and 2024 to registration years beginning 1 September 2023 and 1 September 2024 respectively (ss 7–8). Those amendment applications change the instrument's practical effect for those registration years; the core instrument continues to set fee bands and the value‑calculation method (s 5; s 6)."},"complexity_factors":["Extensive cross‑references to the Act and other statutes (Customs Act 1901; Customs Tariff Act 1995) increase interpretive complexity (Definitions; s 6).","Broad, multi‑point definition of 'relevant industrial chemical' with many exclusions requires factual sorting of imports and goods (Definitions).","Value calculation combines imported and manufactured components with multiple cost categories (customs value, duty, insurance and freight, labour and material, factory overheads) (s 6(1)).","A reduction mechanism for inputs used in manufacture requires apportionment of 'manufacture use value', creating allocation and recordkeeping complexity (s 6(2)).","Rounding rule (to nearest dollar) and precise fee bands and thresholds create administratively discrete compliance points (s 6(3); s 5(2) table).","Transitional/application clauses for 2023 and 2024 amendments change timing and retrospective application scope (ss 7–8).","Compliance burden on registrants to maintain customs declarations, duty figures, freight/insurance invoices and manufacturing cost records for audits (s 6 definitions and formula)."],"plain_english_summary":"This instrument sets the registration fee schedule for people who must register under the Industrial Chemicals Act: fees are tiered by the value of 'relevant industrial chemicals' introduced and some classes of chemicals are excluded (s 5; definitions). It also prescribes how to calculate that value — combining customs value, customs duty, insurance and freight for imports and labour, materials and factory overheads for manufacture, with an apportionment for inputs used in further manufacture (s 6). Amendments apply from registration years starting 1 Sept 2023 and 1 Sept 2024 (ss 7–8)."}},"importantCases":[],"_links":{"self":"/api/acts/industrial-chemicals-charges-customs-regulations-2020","history":"/api/acts/industrial-chemicals-charges-customs-regulations-2020/history","analysis":"/api/acts/industrial-chemicals-charges-customs-regulations-2020/analysis","conflicts":"/api/acts/industrial-chemicals-charges-customs-regulations-2020/conflicts","importantCases":"/api/acts/industrial-chemicals-charges-customs-regulations-2020/important-cases","documents":"/api/acts/industrial-chemicals-charges-customs-regulations-2020/documents"}}