183D National Customs Brokers Licensing Advisory Committee
183DA Constitution of Committee
183DB Remuneration and allowances
183DC Acting Chair
183DD Deputy member
183E Procedure of Committees
183F Evidence
183G Proceedings in private
183H Determination of questions before a Committee
183J Customs broker affected by investigations to be given notice
183K Summoning of witnesses
183N Committee may examine upon oath or affirmation
183P Offences by witness
183Q Statements by witness
183R Witness fees
183S Representation by counsel etc.
183T Protection of members
183U Protection of barristers, witnesses etc.
Division 6—Giving of notices or summons
183UAA Giving of notices or summons
Part VIA—Electronic communications
126D Comptroller‑General of Customs to maintain information systems
The Comptroller‑General of Customs must establish and maintain such information systems as are necessary to enable persons to communicate electronically with the Department.
126DA Communications standards and operation
(1) After consulting with persons likely to be affected, the Comptroller‑General of Customs must determine, and cause to be published in the Gazette:
(a) the information technology requirements that have to be met by persons who wish to communicate with the Department electronically; and
(c) the information technology requirements that have to be met to satisfy a requirement that a person’s signature be given to the Department in connection with information when the information is communicated electronically; and
(d) the information technology requirements that have to be met to satisfy a requirement that a document be produced to the Department when the document is produced electronically.
(2) The Comptroller‑General of Customs may:
(a) determine alternative information technology requirements that may be used; and
(b) without limiting paragraph (a), determine different information technology requirements that may be used in different circumstances or by different classes of persons.
126DB Authentication of certain electronic communications
An electronic communication that is made to the Department and is required or permitted by this Act is taken to be made by a particular person, even though the person did not authorise the communication, if:
(a) the communication meets the information technology requirements that the Comptroller‑General of Customs has determined under section 126DA have to be met to satisfy a requirement that the person’s signature be given to the Department in connection with information in the communication; and
(b) the person did not notify the Department of a breach of security relating to those information technology requirements before the communication;
unless the person provides evidence to the contrary.
126DC Records of certain electronic communications
(1) The Comptroller‑General of Customs must keep a record of each electronic communication made as required or permitted by this Act. The Comptroller‑General of Customs must keep the record for 5 years after the communication is made.
Note: It does not matter whether the communication is made to the Department or by the Department or a Collector.
Evidentiary value of the record
(2) The record kept is admissible in proceedings under this Act.
(3) In proceedings under this Act, the record is prima facie evidence that a particular person made the statements in the communication, if the record purports to be a record of an electronic communication that:
(a) was made to the Department; and
(b) met the information technology requirements that the Comptroller‑General of Customs has determined under section 126DA have to be met to satisfy a requirement that the person’s signature be given to the Department in connection with information in the communication.
(4) In proceedings under this Act, the record is prima facie evidence that the Department or a Collector made the statements in the communication, if the record purports to be a record of an electronic communication that was made by the Department or a Collector.
126DD Authentication, records and Electronic Transactions Act 1999
Sections 126DB and 126DC have effect despite section 15 of the Electronic Transactions Act 1999.
126E Communication to Department when information system is temporarily inoperative
(1) If:
(a) an information system becomes temporarily inoperative; or
(b) an information system that has become temporarily inoperative again becomes operative;
the Comptroller‑General of Customs must cause notice of the occurrence to be given:
(c) on the Department’s website; and
(d) where practicable, by email to persons who communicate with the Department electronically.
(2) If an information system is temporarily inoperative, information that a person could otherwise have communicated electronically to the Department by means of the system may be communicated to the Department in either of the following ways:
(a) if another information system by means of which the person can communicate information to the Department is operative—electronically by means of that other system;
(b) by document given or sent to an officer doing duty in relation to the matter to which the information relates.
(3) If:
(a) because an information system is temporarily inoperative, a person communicates information to an officer by document in accordance with paragraph (2)(b); and
(b) the Comptroller‑General of Customs causes notice to be given under paragraph (1)(b) stating that the information system has again become operative;
the person must communicate the information electronically to the Department within 24 hours after the notice was given.
Penalty: 50 penalty units.
126F Payment when information system is temporarily inoperative
(1) This section applies when a person who is liable to make a payment to the Commonwealth and would ordinarily make the payment electronically is unable to do so because an information system is temporarily inoperative.
(2) The person may give an undertaking to the Comptroller‑General of Customs to make the payment as soon as practicable after, and in any case not later than 24 hours after, the Comptroller‑General of Customs causes notice to be given under paragraph 126E(1)(b) stating that the information system has again become operative.
(3) If the person is notified by an officer of Customs that the undertaking is accepted:
(a) this Act has the effect that it would have if the payment had been made; and
(b) the person must comply with the undertaking.
Penalty: 50 penalty units.
126G Meaning of temporarily inoperative
An information system that has become inoperative is not taken to be temporarily inoperative for the purposes of this Part unless the Comptroller‑General of Customs is satisfied that the period for which it has been, or is likely to be, inoperative is significant.
126H Comptroller‑General of Customs may arrange for use of computer programs to make decisions etc.
(1) The Comptroller‑General of Customs may arrange for the use, under the control of the Comptroller‑General of Customs, of computer programs for any purposes for which the Comptroller‑General of Customs, a Collector or an officer may, or must, under the provisions mentioned in subsection (3):
(a) make a decision; or
(b) exercise any power, or comply with any obligation; or
(c) do anything else related to making a decision, exercising a power, or complying with an obligation.
(2) The Comptroller‑General of Customs, Collector or officer (as the case requires) is taken to have:
(a) made a decision; or
(b) exercised a power, or complied with an obligation; or
(c) done something else related to the making of a decision, the exercise of a power, or the compliance with an obligation;
that was made, exercised, complied with, or done (as the case requires) by the operation of a computer program under an arrangement made under subsection (1).
(3) For the purposes of subsection (1), the provisions are:
(a) Parts IV and VI; and
(b) any provision of this Act or of the regulations that the Comptroller‑General of Customs, by legislative instrument, determines for the purposes of this paragraph.
Part VII—Ships’ stores and aircraft’s stores
127 Use of ships’ and aircraft’s stores
(1) Ships’ stores and aircraft’s stores, whether shipped in a place outside Australia or in Australia:
(a) shall not be unshipped or unloaded; and
(b) shall not be used before the departure of the ship or aircraft from its last port of departure in Australia otherwise than for the use of the passengers or crew, or for the service, of the ship or aircraft.
Penalty: 60 penalty units.
(2) Subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(3) Subsection (1) does not apply if the Collector has approved the unshipping, unloading or use.
(4) An approval under subsection (3) may only be given on application under subsection (5).
(5) The master or owner of a ship, or the pilot or owner of an aircraft, may apply for an approval under subsection (3) in respect of the ship or aircraft.
(5A) An application under subsection (5) may be made by document or electronically.
(6) A documentary application under subsection (5) must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such information as the form requires; and
(d) be signed in the manner indicated in the form.
(6A) An electronic application under subsection (5) must communicate such information as is set out in an approved statement.
(7) The Comptroller‑General of Customs may approve different forms for documentary applications, and different statements for electronic applications, to be made under subsection (5) in different circumstances, by different kinds of masters or owners of ships or pilots or owners of aircraft or in respect of different kinds of ships or aircraft.
(8) An approval given to a person under subsection (3) is subject to any conditions specified in the approval, being conditions that, in the opinion of the Collector, are necessary for the protection of the revenue or for the purpose of ensuring compliance with the Customs Acts.
(9) A person commits an offence of strict liability if:
(a) the person is the holder of an approval under subsection (3); and
(b) the person does an act or omits to do an act; and
(c) the act or omission breaches a condition of the approval.
Penalty for contravention of this subsection: 60 penalty units.
128 Unshipment of ships’ and aircraft’s stores
Ships’ stores and aircraft’s stores which are unshipped or unloaded with the approval of the Collector shall be entered:
(a) for home consumption; or
(b) for warehousing.
129 Ships’ and aircraft’s stores not to be taken on board without approval
(1) The master or owner of a ship or the pilot or owner of an aircraft may make application to a Collector for the approval of the Collector to take ship’s stores or aircraft’s stores on board the ship or aircraft and the Collector may grant to the master, pilot or owner of the ship or aircraft approval to take on board such ship’s stores or such aircraft’s stores as the Collector, having regard to the voyage or flight to be undertaken by the ship or aircraft and to the number of passengers and crew to be carried, determines.
Note: See subsections (4) to (5A) for application requirements.
(2) Approval under the last preceding subsection may be granted subject to the condition that the person to whom the approval is granted complies with such requirements as are specified in the approval, being requirements that, in the opinion of the Collector, are necessary for the protection of the revenue or for the purpose of ensuring compliance with the Customs Acts.
(3) If, in relation to any goods, a person to whom an approval has been granted under subsection (1) fails to comply with a requirement specified in the approval:
(a) he or she commits an offence against this Act punishable, upon conviction, by a penalty not exceeding 60 penalty units; and
(b) if he or she failed to comply with a requirement before the goods were placed on board the ship or aircraft—the removal of the goods for the purpose of placing the goods on board the ship or aircraft shall, for the purposes of paragraph 229(1)(g), be deemed not to have been authorized by this Act.
(3A) Subsection (3) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
(4) Ship’s stores or aircraft’s stores taken on board a ship or aircraft otherwise than in accordance with an approval granted under subsection (1) shall, notwithstanding that the goods are taken on board by authority of an entry under this Act, be deemed, for the purposes, to be prohibited exports.
(4A) An application under subsection (1) may be made by document or electronically.
(5) A documentary application under subsection (1) must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such information as the form requires; and
(d) be signed in the manner indicated in the form.
(5A) An electronic application under subsection (1) must communicate such information as is set out in an approved statement.
(6) The Comptroller‑General of Customs may approve different forms for documentary applications, and different statements for electronic applications, to be made under subsection (1) in different circumstances, by different kinds of masters or owners of ships or pilots or owners of aircraft or in respect of different kinds of ships or aircraft.
130 Ship’s and aircraft’s stores exempt from duty
Except as provided by the regulations, ship’s stores and aircraft’s stores are not liable to duties of Customs.
130A Entry not required for ship’s or aircraft’s stores
Goods consisting of ship’s stores or aircraft’s stores, other than goods of a prescribed kind, may be taken on board a ship or aircraft in accordance with an approval granted under section 129 notwithstanding that an entry has not been made in respect of the goods authorizing the removal of the goods to the ship or aircraft and duty has not been paid on the goods.
130B Payment of duty on ship’s or aircraft’s stores