Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2004
Division 1AA—Calculation of duty on certain alcoholic beverages
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Omit “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)”.
4 At the end of section 64ABB
Add:
(2) Subsection (1) does not apply to a report made under subsection 64AB(3AA) or (3AB).
5 At the end of Part IV
Add:
Division 5—Detention of goods in the public interest
77EA Minister may order goods to be detained
(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.
(2) At the time an order is made to detain goods:
(a) the goods must be goods the importation of which is restricted by the Customs (Prohibited Imports) Regulations 1956; and
(b) the goods must have been imported into Australia; and
(c) the importation of the goods must not breach this Act; and
(d) the goods must not have been:
(i) delivered into home consumption in accordance with an authority to deal with the goods; or
(ii) exported from Australia.
(3) An order to detain goods has effect despite any provision of this Act to the contrary.
77EB Notice to person whose goods are detained
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:
(a) the owner of the goods; or
(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.
77EC Detention of goods by Customs
If the Minister orders Customs to detain goods under section 77EA, Customs must:
(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
(b) detain the goods in that place until the goods are dealt with under section 77ED, 77EE or 77EF.
77ED Minister may authorise delivery of detained goods into home consumption
(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.
(2) An authority is subject to any conditions, or other requirements, specified in the authority in relation to the goods.
(3) An application under subsection (1) must be made before the end of the period of 12 months after the date of the order.
(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.
Division Division 1AA - Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2004 - —Calculation of duty on certain alcoholic beverages | Zoe
77EE Minister may authorise export of detained goods
(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.
(2) An authority is subject to any conditions, or other requirements, specified in the authority in relation to the goods.
(3) An application under subsection (1) must be made before the end of the period of 12 months after the date of the order.
(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.
77EF When goods have been detained for 12 months
Goods to be exported or disposed of
(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:
(a) delivered into home consumption in accordance with an authority given under section 77ED; or
(b) exported in accordance with an authority given under section 77EE.
(2) The Minister may grant an authority to export the remaining goods from Australia.
(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.
(4) If:
(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
(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);
the Minister must authorise Customs to dispose of the goods in the manner the Minister considers appropriate.
Compensation for detained goods
(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.
6 Subparagraph 114E(1)(a)(i)
Omit “owner”, substitute “deliverer”.
7 Subparagraph 114E(1)(a)(i)
Omit “particulars of the authority”, substitute “the prescribed particulars”.
8 Subparagraph 114E(1)(a)(ii)
Omit “particulars of the goods”, substitute “the prescribed particulars”.
9 Paragraph 114E(1)(b)
Omit “particulars of the goods”, substitute “the prescribed particulars”.
10 Subsection 114E(2)
Repeal the subsection, substitute:
(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.
11 At the end of section 114E
Add:
(5) The regulations may prescribe goods, or classes of goods, that are exempt from this section.
12 Subsection 114F(1A)
Omit “of the receipt of the goods”.
13 Paragraph 114F(1B)(b)
Omit “of the proposed removal”.
14 At the end of section 114F
Add:
(4) The regulations may prescribe goods, or classes of goods, that are exempt from this section.
15 Subsection 119(1)
After “the day of departure”, insert “, or such time as is prescribed in relation to the departure”.
16 Sections 146 and 147
Repeal the sections.
17 After Division 1 of Part VIII
Insert:
Division 1AA—Calculation of duty on certain alcoholic beverages
153AA Meaning of alcoholic beverage
In this Division:
alcoholic beverage has the meaning given by the regulations.
153AB Customs duty to be paid according to labelled alcoholic strength of prescribed alcoholic beverages
(1) If:
(a) an alcoholic beverage is entered for home consumption or delivered into home consumption in accordance with a permission given under section 69; and
(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;
customs duty is to be charged according to the percentage by volume of alcoholic content indicated on the label.
(2) If:
(a) an alcoholic beverage is entered for or delivered into home consumption in a labelled form and an unlabelled form; and
(b) subsection (1) applies to the beverage in its labelled form;
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.
153AC Rules for working out strength of prescribed alcoholic beverages
(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.
(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:
(a) may specify sampling methods; and
(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.
(3) The CEO may make different determinations for alcoholic beverages included in different classes of alcoholic beverages.
(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.
(5) The CEO makes a determination public:
(a) by publishing it; and
(b) by publishing notice of it in the Gazette.
(6) The notice in the Gazette must include a brief description of the contents of the determination.
(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.
153AD Obscuration
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.
18 Subsection 184A(13) (the subsection (13) inserted by item 1 of Schedule 1 to the Border Protection (Validation and Enforcement Powers) Act 2001
Repeal the subsection.
19 At the end of section 184A
Add:
(14) In this section:
commander, in relation to a Commonwealth ship or Commonwealth aircraft, includes a reference to the following:
(a) a commissioned officer of the Australian Defence Force;
(b) the most senior officer of Customs on board the ship or aircraft.
commissioned officer of the Australian Defence Force means an officer within the meaning of the Defence Act 1903.
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.
20 After subsection 185(3)
Insert:
Moving ship on the high seas
(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.
21 Subsections 209(2), (3), (3A) and (3B)
Repeal the subsections, substitute:
(2) Subject to subsection (3), an officer may impound goods instead of obtaining a seizure warrant to seize them if:
(a) the goods are in a Customs place; and
(b) either:
(i) the goods are goods to which this section applies; or
(ii) the officer has reason to believe that the goods are goods to which this section applies.
(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.
22 Paragraph 209(5)(a)
Repeal the paragraph, substitute:
(a) identifying:
(i) if the goods are an article—the article; or
(ii) if the goods consist of separate articles—each of those articles; or
(iii) in any other case—the goods;
and stating that the article, articles or goods have been impounded under subsection (2); and
23 At the end of paragraphs 209(5)(b) and (c)
Add “and”.
24 Paragraph 209(6)(a)
Omit “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”.
25 Paragraph 209(6)(b)
Omit “where the notice states that the goods were impounded under subsection (3A)”, substitute “if paragraph (a) does not apply to the goods”.
26 After subsection 240AB(1)
Insert:
(1A) The regulations may provide that specified communications, or specified kinds of communications, are exempt from this section.
Customs Legislation Amendment Act (No. 1) 2002
27 Subsection 2(1) (column 2 of table item 23)
Omit “Part 2”, substitute “item 27”.
Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001
28 Subsection 2(3)
After “Schedule 3” (first occurring), insert “(other than item 43)”.
29 After subsection 2(3)
Insert:
(3A) Subject to subsection (7), item 43 in Schedule 3 commences on a day to be fixed by Proclamation.
30 Subsection 2(7)
After “(3),”, insert “(3A),”.
31 Item 82 of Schedule 3
Repeal the item.
Import Processing Charges (Amendment and Repeal) Act 2002
32 Subsection 2(1) (paragraph (a) in column 2 of table item 6)
After “the commencement”, insert “of section 5”.
Migration Act 1958
33 Subsection 245B(11) (the subsection (11) inserted by item 6 of Schedule 2 to the Border Protection (Validation and Enforcement Powers) Act 2001)
Repeal the subsection.
Note: 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).
34 Subsection 245B(12)
Repeal the subsection.
Note: 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).
35 At the end of section 245B
Add:
(12) In this section:
commander, in relation to a Commonwealth ship or Commonwealth aircraft, includes a reference to the following:
(a) a commissioned officer of the Australian Defence Force;
(b) the most senior officer of Customs on board the ship or aircraft.
commissioned officer of the Australian Defence Force means an officer within the meaning of the Defence Act 1903.
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.
36 After subsection 245F(8)
Insert:
(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.