(1) For the purpose of determining whether a provision of any Customs‑related law has been, or is being, complied with, an authorised officer may enter a cargo terminal and exercise the following powers:
(a) the power to inspect any document at the terminal;
(b) the power to take extracts from, or make copies of, any such document;
(c) the power to take into the terminal such equipment and materials as the authorised person requires for the purpose of exercising powers under a Customs‑related law in relation to the terminal.
(2) While at a cargo terminal, an authorised officer may:
(a) access electronic equipment at the terminal; and
(b) use a disk, tape or other storage device that:
(i) is at the terminal; or
(ii) can be used with the equipment or is associated with it;
if the authorised officer has reasonable grounds for suspecting that the electronic equipment, disk, tape or other storage device is or contains information relating to a matter mentioned in subsection (3).
(3) For the purposes of subsection (2), the matters are:
(a) the unloading of goods subject to customs control from a ship or aircraft or their movement to a particular part of the cargo terminal; or
(b) the receipt of goods subject to customs control at the cargo terminal; or
(c) access to goods subject to customs control:
(i) in the cargo terminal; or
(ii) on a ship or aircraft within, or adjacent to, the terminal; or
(d) the security of goods subject to customs control in the cargo terminal; or
(e) where goods subject to customs control are stacked in the terminal; or
(f) ship bay plans relating to the terminal; or
(g) the rostering and attendance of staff at the terminal.
102EA Power to make requests
(1) An authorised officer may request, in writing, that a cargo terminal operator of a cargo terminal:
(a) provide documentation to the officer of the procedures and methods in place for ensuring the security of goods at the terminal; or
(b) provide to the officer the records relating to each person who enters the terminal for the period specified in the request.
(2) An authorised officer may request, in writing, that a cargo terminal operator of a cargo terminal or a cargo handler:
(a) provide information to the officer that would support an assessment that:
(i) the operator or handler is a fit and proper person; and
(ii) if the operator or handler is a body corporate—each executive officer of the body corporate is a fit and proper person; or
(b) give the officer access to electronic equipment at the terminal for the purpose of obtaining information relating to a matter mentioned in subsection 102E(3).
102EB Power to give directions
Directions relating to cargo terminals
(1) An authorised officer may give a written direction to a cargo terminal operator of a cargo terminal requiring the operator to:
(a) carry out remedial work at or near the terminal to address security concerns; or
(b) install a closed‑circuit television system for the terminal; or
(c) keep all footage from a closed‑circuit television system.
Directions relating to goods
(2) An authorised officer may give a written direction to:
(a) a cargo terminal operator of a cargo terminal; or
(b) a cargo handler in relation to a cargo terminal.
(3) A direction given under subsection (2) may relate to all or any of the following:
(a) the movement of goods subject to customs control into, within or out of the terminal;
(b) the loading, unloading or handling of goods subject to customs control at the terminal;
(c) the storage, packing or unpacking of goods subject to customs control at the terminal.
(4) A direction given under subsection (1) or (2) is not a legislative instrument.
Other directions
(5) An authorised officer may, for the purpose of:
(a) preventing interference with goods subject to customs control at a cargo terminal; or
(b) preventing interference with the exercise of the powers or the performance of the functions of the authorised person or another authorised person in respect of a cargo terminal or of goods subject to customs control at the terminal;
give directions to any person at the terminal.
(6) If a direction is given under subsection (5) in writing, the direction is not a legislative instrument.
Division 5—Directions to cargo terminal operators or cargo handlers
102F Directions to cargo terminal operators or cargo handlers etc.
(1) The Comptroller‑General of Customs may give a written direction to:
(a) a cargo terminal operator; or
(b) if a cargo terminal operator is a body corporate—an executive officer of the operator;
that the person may not be involved, either indefinitely or for a specified period, in any way in the loading, unloading, handling or storage of goods subject to customs control in the terminal.
(2) The Comptroller‑General of Customs may give a written direction to:
(a) a cargo handler; or
(b) if a cargo handler is a body corporate—an executive officer of the handler;
that the person may not be involved, either indefinitely or for a specified period, in any way in the loading, unloading, handling or storage of goods subject to customs control in a cargo terminal specified in the direction.
(3) Before giving a direction, the Comptroller‑General of Customs must be satisfied that:
(a) the person to whom the direction will be given is not a fit and proper person; or
(b) the direction is necessary:
(i) for the protection of the revenue; or
(ii) for the purpose of ensuring compliance with the Customs Acts, any other law of the Commonwealth prescribed by the regulations or a law of a State or Territory prescribed by the regulations.
102FA Offence—failure to comply with direction
(1) A person commits an offence if:
(a) the person is given a direction under section 102F; and
(b) the person fails to comply with the direction.
Penalty: 100 penalty units.
(2) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
Part VA—Special provisions relating to beverages
103 Interpretation
In this Part:
bulk container means a container that has the capacity to have packaged in it more than 2 litres of customable beverage.
container means any article capable of holding liquids.
customable beverage means like customable goods:
(a) that are described in Chapter 22 of Schedule 3 to the Customs Tariff; and
(b) that are prescribed by the regulations for the purposes of this definition.
104 Customable beverage imported in bulk must be entered for warehousing
All customable beverage imported into Australia in bulk containers must initially be entered for warehousing under subsection 68(2) or (3).
105 Certain customable beverage not to be entered for home consumption in bulk containers without approval of Comptroller‑General of Customs
(1) Customable beverage that has been imported into Australia in bulk containers and entered for warehousing must not be entered for home consumption unless:
(a) the customable beverage has been repackaged in containers other than bulk containers; or
(b) the Comptroller‑General of Customs, by notice in writing, permits the customable beverage to be entered for home consumption packaged in bulk containers.
(2) The Comptroller‑General of Customs must not permit customable beverage that has been imported into Australia in bulk containers and initially entered for warehousing to be subsequently entered for home consumption purposes in bulk containers unless:
(a) the containers have a capacity of not more than 20 litres or such other volume as the Comptroller‑General of Customs approves in writing; and
(b) the Comptroller‑General of Customs is satisfied that the customable beverage will not be repackaged in any other container for the purposes of retail sale.
105A Delivery from customs control of brandy, whisky or rum
(1) Brandy, whisky or rum imported into Australia must not be delivered from customs control unless a Collector is satisfied that it has been matured by storage in wood for at least 2 years.
(2) In this section:
brandy means a spirit distilled from grape wine in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to brandy.
grape wine has the same meaning as in Subdivision 31‑A of the A New Tax System (Wine Equalisation Tax) Act 1999.
rum means a spirit obtained by the distillation of a fermented liquor derived from the products of sugar cane, being distillation carried out in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to rum.
whisky means a spirit obtained by the distillation of a fermented liquor of a mash of cereal grain in such a manner that the spirit possesses the taste, aroma and other characteristics generally attributed to whisky.
Part VAA—Special provisions relating to excise‑equivalent goods
105B Extinguishment of duty on excise‑equivalent goods
Extinguishing duty on excise‑equivalent goods
(1) The liability to pay import duty on excise‑equivalent goods is wholly or partly extinguished if:
(a) the goods are entered for warehousing; and
(b) excisable goods are manufactured and the excise‑equivalent goods are used in that manufacture; and
(c) the excise‑equivalent goods are subject to customs control at the time they are used in that manufacture; and
(d) that manufacture occurs at a place that is both:
(i) a warehouse covered by a warehouse licence granted under Part V of this Act; and
(ii) premises covered by a manufacturer licence granted under the Excise Act 1901.
(1A) The liability is:
(a) wholly extinguished unless paragraph (b) applies; or
(b) if the excise‑equivalent goods are a biofuel blend—extinguished except for an amount equal to any duty that would have been payable on the biofuel constituents of the blend if they had not been included in the blend.
(2) The liability is so extinguished at the time the excisable goods are manufactured.
Exceptions
(3) Subsection (1) does not apply to an amount of duty if:
(a) it is calculated as a percentage of the value of the excise‑equivalent goods because of section 9 of the Customs Tariff Act 1995; or
(b) the excise‑equivalent goods are classified to:
(i) subheading 2207.20.10 (denatured ethanol) or 3826.00.10 (biodiesel) of Schedule 3 to the Customs Tariff Act 1995; or
(ii) an item in the table in Schedule 4A, 5, 6, 6A, 7, 8, 8A, 8B, 9, 9A, 10, 10A, 11, 12, 13, 14, 15 or 16 to that Act that relates to a subheading mentioned in subparagraph (i).
Note: Subsection 105C(2) deals with the payment of the amount.
Definitions
(4) In this section:
biofuel blend means goods classified to:
(a) subheading 2710.12.62, 2710.19.22, 2710.20.00, 2710.91.22, 2710.91.62, 2710.91.80, 2710.99.22, 2710.99.62, 2710.99.80, 3824.99.30, 3824.99.40 or 3826.00.20 of Schedule 3 to the Customs Tariff Act 1995; or
(b) an item in the table in Schedule 4A, 5, 6, 6A, 7, 8, 8A, 8B, 9, 9A, 10, 10A, 11, 12, 13, 14, 15 or 16 to that Act that relates to a subheading mentioned in paragraph (a).
biofuel constituent, for a biofuel blend, means a constituent of the blend that is:
(a) biodiesel; or
(b) denatured ethanol;
(within the meaning of the subheading of Schedule 3 to the Customs Tariff Act 1995 to which the blend is classified or relates).
105C Returns
(1) This section applies if:
(a) excisable goods are manufactured within a manufacture period; and
(b) excise‑equivalent goods are used in that manufacture (whether or not in that period); and
(c) the excise‑equivalent goods are subject to customs control at the time they are used in that manufacture; and
(d) that manufacture occurs at a place that is both:
(i) a warehouse covered by a warehouse licence granted under Part V of this Act; and
(ii) premises covered by a manufacturer licence granted under the Excise Act 1901.
(2) The legal owner of the excise‑equivalent goods at the time they are used in that manufacture must:
(a) give the Department a return within 8 days after the end of the manufacture period, providing particulars in accordance with section 71K or 71L in relation to the excise‑equivalent goods; and
(b) at the time when each return is given to the Department, pay any amount of duty referred to in paragraph 105B(1A)(b) or subsection 105B(3) that is owing at the rate applicable at the time the excisable goods are manufactured.
Penalty: 60 penalty units.
(3) Subsection (2) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(4) In this section:
manufacture period means:
(a) a 7‑day period beginning on a Monday; or
(b) if the regulations prescribe a different period for the purposes of this definition—that period.
(5) If the regulations do prescribe such a different period, the regulations may also prescribe matters of a transitional nature relating to the change to the different period.
105D GST matters
(1) This section applies if:
(a) excise‑equivalent goods are entered for warehousing; and
(b) excisable goods are manufactured and the excise‑equivalent goods are used in that manufacture; and
(c) the excise‑equivalent goods are subject to customs control at the time they are used in that manufacture.
Taxable importation
(2) For the purposes of the GST Act, the importer of the excise‑equivalent goods is taken to have entered them for home consumption at the time the excisable goods are manufactured.
Note: Section 13‑5 of the GST Act deals with taxable importations of goods entered for home consumption.
Deferred payment of GST
(3) If the importer of the excise‑equivalent goods is an approved entity at the time the excisable goods are manufactured, then for the purposes of the GST Act and the GST regulations the importer is taken to have entered the excise‑equivalent goods for home consumption by computer at that time.
Note: Regulations made for the purposes of paragraph 33‑15(1)(b) of the GST Act deal with deferred payment of assessed GST on taxable importations and require goods to have been entered for home consumption by computer.
Definitions
(4) In this section:
approved entity means an entity approved under regulations made for the purposes of paragraph 33‑15(1)(b) of the GST Act.
GST regulations means regulations made under the A New Tax System (Goods and Services Tax) Act 1999.
105E Use of excise‑equivalent goods in the manufacture of excisable goods to occur at a dual‑licensed place
A person must not use excise‑equivalent goods subject to customs control in the manufacture of excisable goods unless that manufacture occurs at a place that is both:
(a) a warehouse covered by a warehouse licence granted under Part V of this Act; and
(b) premises covered by a manufacturer licence granted under the Excise Act 1901.
Part VB—Information about persons departing Australia
Division 1—Reports on departing persons
Subdivision A—Reports on departing persons
106A Ships and aircraft to which this Subdivision applies
(1) This Subdivision applies to a ship or aircraft of a kind prescribed by regulations made for the purposes of this section, if the ship or aircraft is due to depart:
(a) from a place in Australia at the beginning of a journey to a place outside Australia (whether or not the journey will conclude outside Australia); or
(b) from a place in Australia in the course of such a journey.
(2) Regulations made for the purposes of this section may specify kinds of ships or aircraft by reference to particular matters, including any or all of the following matters:
(a) the type, size or capacity of the ship or aircraft;
(b) the kind of operation or service in which the aircraft or ship will be engaged on journeys from Australia;
(c) other circumstances relating to the ship or aircraft or its use, or relating to the operator of the ship or aircraft.
106B Report 48 hours before ship or aircraft is due to depart
(1) At least 48 hours (but no more than 72 hours) before the time the ship or aircraft is due to depart from the place, the operator of the ship or aircraft must report to the Department, in accordance with Subdivision C, on the persons:
(a) who, at the time the report is made, are expected to be on board the ship or aircraft when it departs from the place; and
(b) who are not identified (or to be identified) in a report made (or to be made) in relation to the ship’s or aircraft’s earlier departure from another place in the course of the same journey.
(2) The operator of the ship or aircraft commits an offence if the operator intentionally contravenes subsection (1).
Penalty: 120 penalty units.
(3) The operator of the ship or aircraft commits an offence if the operator contravenes subsection (1).
Penalty: 60 penalty units.
(4) Strict liability applies to an offence against subsection (3).
Note: For strict liability, see section 6.1 of the Criminal Code.
106C Report 4 hours before ship or aircraft is due to depart
(1) At least 4 hours (but no more than 10 hours) before the time the ship or aircraft is due to depart from the place, the operator of the ship or aircraft must report to the Department, in accordance with Subdivision C:
(a) on the persons:
(i) who, at the time the report is made, are expected to be on board the ship or aircraft when it departs from the place; and
(ii) who are not identified in a report made by the operator in relation to the ship’s or aircraft’s departure from the place under section 106B; and
(iii) who are not identified (or to be identified) in a report made (or to be made) in relation to the ship’s or aircraft’s earlier departure from another place in the course of the same journey; or
(b) if there are no persons covered by paragraph (a)—that there are no persons to report.
(2) The operator of the ship or aircraft commits an offence if the operator intentionally contravenes subsection (1).