(a) an event or circumstance occurs after the reporter’s registration which section 67H would require the Comptroller‑General of Customs to have regard to if the reporter were, at that time, an applicant for registration; or
(b) a person becomes, or ceases to be:
(i) if the reporter is a partnership—a member of the partnership; and
(ii) if the reporter is a company—a director, officer or shareholder of the company who would participate in managing the affairs of the company; and
(iii) an employee of the reporter who would participate in making cargo reports in relation to re‑mail items under section 64AB.
67J Varying etc. conditions of registration
(1) After registration, the Comptroller‑General of Customs may impose a new condition on a re‑mail reporter’s registration by notifying the reporter in writing of the condition.
(2) The Comptroller‑General of Customs may remove or vary any condition of a re‑mail reporter’s registration by notifying the reporter in writing of the removal or variation.
67K Cancelling the registration of a re‑mail reporter
(1) The Comptroller‑General of Customs may cancel the registration of a re‑mail reporter if:
(a) the reporter reports an item of cargo in the approved form or statement referred to in subsection 64AB(7A) that was not a re‑mail item; or
(b) the reporter uses the approved form or statement in breach of subsection 64AB(7B); or
(c) the Comptroller‑General of Customs is no longer satisfied as mentioned in paragraph 67G(1)(b) or (c); or
(d) the reporter breaches a condition of the reporter’s registration or section 67I.
(2) The Comptroller‑General of Customs must notify the reporter in writing of the cancellation of the registration.
Division 4—The entry, unshipment, landing, and examination of goods
Subdivision A—Preliminary
68 Entry of imported goods
(1) This section applies to:
(a) goods that are imported into Australia; and
(b) goods that are intended to be imported into Australia and that are on board a ship or aircraft that has commenced its journey to Australia; and
(c) a ship or aircraft that is intended to be imported into Australia and that has commenced its journey to Australia;
but does not apply to:
(d) goods that are accompanied or unaccompanied personal or household effects of a passenger, or a member of a crew, of a ship or aircraft; and
(e) goods, other than prescribed goods:
(i) that are included in a consignment consigned through the Post Office by one person to another; and
(ii) that have a value not exceeding $1,000 or such other amount as is prescribed; and
(f) goods, other than prescribed goods:
(i) that are included in a consignment consigned otherwise than by post by one person to another; and
(ii) that are all transported to Australia in the same ship or aircraft; and
(iii) that have a value not exceeding $250 or such other amount as is prescribed; and
(g) containers:
(i) that are the property of a person carrying on business in Australia; and
(ii) that are imported on a temporary basis to be re‑exported, whether empty or loaded; and
(h) containers:
(i) that were manufactured in Australia; and
(ii) that are, when imported into Australia, the property of a person carrying on business in Australia; and
(iii) that were the property of that person when, and have remained the property of that person since, they were exported or were last exported from Australia; and
(i) goods that, under the regulations, are exempted from this section, either absolutely or on such terms and conditions as are specified in the regulations; and
(j) goods stated in a cargo report to be goods whose destination is a place outside Australia.
(2) The owner of goods to which this section applies may enter the goods for home consumption or, for goods other than tobacco products, enter the goods for warehousing:
(a) for goods carried on board a ship or aircraft—at any time before the ship or aircraft first arrives at a port or airport in Australia at which any goods are to be discharged; or
(b) for goods that are a ship or aircraft and that are not carried on board a ship or aircraft—at any time before the ship or aircraft first arrives at a port or airport in Australia.
Note: Tobacco products cannot be entered for warehousing (see section 71DG).
(3) If the owner of goods to which this section applies does not enter the goods under subsection (2), the owner must enter the goods for home consumption or, for goods other than tobacco products, enter the goods for warehousing:
(a) for goods carried on board a ship or aircraft—after the ship or aircraft first arrives at a port or airport in Australia at which any goods are to be discharged; or
(b) for goods that are a ship or aircraft and that are not carried on board a ship or aircraft—after the ship or aircraft first arrives at a port or airport in Australia.
(3A) An entry of goods for home consumption is made by communicating to the Department an import declaration in respect of the goods.
(3B) An entry of goods (other than tobacco products) for warehousing is made by communicating to the Department a warehouse declaration in respect of the goods.
(4) For the purposes of paragraph (1)(d), goods:
(a) in quantities exceeding what could reasonably be expected to be required by a passenger or member of the crew of a ship or aircraft for his or her own use; or
(b) that are, to the knowledge or belief of a passenger or member of the crew of a ship or aircraft, to be sold, or used in the course of trading, in Australia;
are not included in the personal or household effects of a passenger or crew member.
(5) For the purposes of paragraphs (1)(e) or (f), the value of goods must be ascertained or determined under Division 2 of Part VIII.
68A Goods imported for transhipment
If a cargo report in relation to goods states that the destination of the goods is a place outside Australia, an officer may direct a person who has possession of the goods:
(a) not to move the goods; or
(b) to move them to a place specified in the direction.
69 Like customable goods and excise‑equivalent goods
(1A) This section does not apply to tobacco products.
(1) A person may apply to the Collector for permission to deliver into home consumption like customable goods or excise equivalent goods:
(a) of a kind specified in the application; and
(b) to which section 68 applies;
without entering them for that purpose:
(c) in respect of a recurring 7 day period; or
(d) in respect of a calendar month if:
(ia) the person is a small business entity, or is a person covered by subsection (1AA), (an eligible business entity); or
(i) the person is included in a class prescribed by the regulations; or
(ii) the like customable goods or excise‑equivalent goods to be delivered into home consumption are of a kind prescribed by the regulations for the purposes of this subparagraph; or
(e) for excise equivalent goods—in respect of a quarter, if the person is an eligible business entity.
(1AA) A person is covered by this subsection if:
(a) the person is not a small business entity; and
(b) the person would be a small business entity if:
(i) each reference in Subdivision 328‑C (about what is a small business entity) of the Income Tax Assessment Act 1997 to $10 million were instead a reference to $50 million; and
(ii) the reference in paragraph 328‑110(5)(b) of that Act to a small business entity were instead a reference to a person covered by this subsection.
(2) If a person applies in respect of a recurring 7 day period, the person may specify in the application the 7 day period that the person wishes to use.
(3) Despite the definition of days in section 4, Sundays and public holidays are counted as days for the purpose of determining a recurring 7 day period. This subsection does not affect the operation of section 36 of the Acts Interpretation Act 1901.
(4) An application must be made in writing in an approved form.
(5) The Collector may, on receiving an application under subsection (1) or advice under subsection (13) or (14), by notice in writing:
(a) give permission to the person to deliver into home consumption, from a place specified in the permission:
(i) like customable goods to which section 68 applies; or
(ii) excise‑equivalent goods to which section 68 applies;
to which the application relates without entering them for that purpose; or
(b) refuse to give such a permission and set out in the notice the reasons for so refusing.
(6) If a permission is to apply in respect of a 7 day period, the notice must specify:
(a) the 7 day period for which permission is given; and
(b) the first day of the 7 day period from which permission is given.
(7) If a permission is to apply in respect of a calendar month, the notice must specify the calendar month from which permission is given.
(7A) If a permission is to apply in respect of a quarter, the notice must specify the quarter from which permission is given.
(8) A permission given under subsection (5) in respect of like customable goods or excise‑equivalent goods is subject to the following conditions:
(a) if a person’s permission applies in respect of a 7 day period and specifies goods other than gaseous fuel—the condition that, to the extent that the permission relates to goods other than gaseous fuel, the person give the Collector a return, by way of a document or electronically, on the first day following the end of each 7 day period, providing particulars in accordance with section 71K or 71L in relation to the goods that have, during the period to which the return relates, been delivered into home consumption under the permission;
(b) if a person’s permission applies in respect of a 7 day period and specifies gaseous fuel—the condition that, to the extent that the permission relates to gaseous fuel, the person give the Collector a return, by way of a document or electronically, on or before the seventh day following the end of each 7 day period, providing particulars in accordance with section 71K or 71L in relation to the gaseous fuel that has, during the period to which the return relates, been delivered into home consumption under the permission;
(c) if a person is an eligible business entity and the person’s permission applies in respect of a calendar month—the condition that the person give the Collector a return, by way of a document or electronically, on or before the 21st day of each calendar month, providing particulars in accordance with section 71K or 71L in relation to the goods that have, during the previous calendar month, been delivered into home consumption under the permission;
(d) if a person’s permission applies in respect of a calendar month and the person is included in a class mentioned in subparagraph (1)(d)(i) or has permission to enter like customable goods or excise‑equivalent goods of a kind prescribed by the regulations for the purposes of subparagraph (1)(d)(ii)—any condition prescribed by the regulations;
(da) if a person is an eligible business entity and the person’s permission applies in respect of a quarter—the condition that the person give the Collector a return, by way of a document or electronically, on or before:
(i) for a quarter ending on 31 March, 30 June or 30 September—the 28th day after the end of the quarter; and
(ii) for a quarter ending on 31 December—the 28th day of the February after the end of the quarter;
providing particulars in accordance with section 71K or 71L in relation to the excise equivalent goods that have, during the quarter, been delivered into home consumption under the permission;
(e) if a person ceases to be an eligible business entity—the condition that the person advise the Collector, in writing, of that fact as soon as practicable after ceasing to be an eligible business entity;
(f) if a person ceases to be included in a class mentioned in subparagraph (1)(d)(i)—the condition that the person advise the Collector, in writing, of that fact as soon as practicable after ceasing to be included in that class;
(g) in any case—the condition that on or after the goods are imported and before they are delivered into home consumption, the goods to which the permission relates must have been or must be entered for warehousing;
(h) the condition that, at the time when each return is given to the Collector, the person pay any duty owing at the rate applicable when the goods were delivered into home consumption;
(i) any other condition, specified in the permission, that the Collector considers appropriate.
Note: Paragraphs (8)(a), (b), (c), (d) and (da)—see also subsection (9).
(9) Despite paragraphs (8)(a), (b), (c), (d) and (da), the Collector may determine different conditions for giving the Collector a return if subsection (13) or (14) applies.
(10) A person to whom a permission is given under subsection (5) must comply with any conditions to which the permission is subject.
Penalty: 60 penalty units.
(11) Subsection (10) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(12) If the Collector is satisfied that a person to whom a permission has been given under subsection (5) has failed to comply with any condition to which the permission is subject, the officer may, at any time while the permission remains in force, by notice in writing, revoke the permission. The notice must set out the reasons for the revocation.
(13) If:
(a) a person is an eligible business entity or included in a class mentioned in subparagraph (1)(d)(i); and
(b) the person’s permission applies in respect of a calendar month or a quarter; and
(c) the person advises the Collector, in writing, that the person ceases to be an eligible business entity or included in a class mentioned in subparagraph (1)(d)(i);
the Collector must, by notice in writing:
(d) revoke the permission with effect from a specified day; and
(e) give another permission under subsection (5) in respect of a 7 day period.
(14) If a person advises the Collector, in writing, that the person wishes to change the 7 day period in respect of which their permission applies, the Collector may, by notice in writing:
(a) revoke the permission with effect from a specified day; and
(b) give another permission under subsection (5) in respect of another period.
(15) Subsections (12) to (14) do not, by implication, limit the application of subsections 33(3) and (3AA) of the Acts Interpretation Act 1901.
70 Special clearance goods
(1) In this section, special clearance goods means goods to which section 68 applies comprising:
(a) goods reasonably required for disaster relief or for urgent medical purposes; or
(b) engines or spare parts that are unavailable in Australia and are urgently required for ships or aircraft, or for other machinery that serves a public purpose; or
(c) perishable food.
(2) A person who has imported or proposes to import goods referred to in paragraph (a) of the definition of special clearance goods may apply to the Collector at any time, in writing, for permission to deliver the goods into home consumption without entering them for that purpose.
(3) A person who has imported goods referred to in paragraph (b) or (c) of the definition of special clearance goods may apply to the Collector, in writing, for permission to deliver the goods into home consumption without entering them for that purpose:
(a) if the goods become subject to customs control outside the hours of business for dealing with import entries; and
(b) the application is made before those hours of business resume.
(4) Subject to subsection (5), the Collector may, on receipt of an application under subsection (2) or (3), by notice in writing:
(a) grant permission for the goods to which the application relates to be delivered into home consumption without entering them for that purpose; or
(b) refuse to grant such a permission and set out in the notice the reasons for so refusing.
(5) A permission granted in respect of goods is subject to any condition, specified in the permission, that the Collector considers appropriate.
(6) Where an application is made in respect of perishable food, the Collector must not grant the permission unless he or she is satisfied that, if he or she refused to do so, the food would be of little or no commercial value when the hours of business for dealing with import entries resumed.
(7) Where permission is granted in respect of goods, the person to whom the permission is granted must:
(a) give the Department a return, within 7 days of the delivery of the goods into home consumption, providing particulars in accordance with section 71K or 71L in relation to the goods; and
(b) at the time when the return is given to the Department, pay any duty owing at the rate applicable when the goods were delivered into home consumption; and
(c) comply with any condition to which the permission is subject.
Penalty: 60 penalty units.
(7A) Subsection (7) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(8) Where the Collector is satisfied that a person to whom a permission has been granted under this section has failed to comply with any of the conditions to which the permission is subject, the Collector may, at any time before goods are delivered into home consumption, by notice in writing, revoke the permission and set out in the notice the reasons for that revocation.
(9) In this section, a reference to the hours of business for dealing with import entries is a reference to a time when, under regulations made for the purposes of section 28, the applicant would be able to give a documentary import declaration to the Department.
71 Information and grant of authority to deal with goods not required to be entered