Subdivision ABInformation and grant of authority to deal with specified low value goods

Schedule 1—ITM import amendments

Customs Act 1901

1 Subsection 4(1) (at the end of the definition of Authority to deal)

Add:

; or (e) in relation to goods that are Subdivision AA goods within the meaning of section 71AAAA or that are specified low value goods within the meaning of section 71AAAD—an authority under section 71.

2 Subsection 4(1) (definition of self‑assessed clearance declaration)

Repeal the definition, substitute:

self‑assessed clearance declaration means a declaration given to Customs under section 71 in the circumstances mentioned in section 71AAAF.

3 Subsection 4(1)

Insert:

self‑assessed clearance declaration advice means a self‑assessed clearance declaration advice given under section 71AAAG.

4 Subsection 64AAA(2)

Omit “on board”, substitute “contained in those stores”.

5 Subsection 64ABAB(2)

Omit “wharf”, substitute “port”.

6 Section 71

Repeal the section, substitute:

71 Information and grant of authority to deal with goods not required to be entered

Information to be given under this section (1) A person to whom section 71AAAB or 71AAAF applies must give information to Customs under this section in the circumstances mentioned in those sections. Authority to deal granted under this section (2) Customs must, if circumstances mentioned in Subdivision AA or AB of this Division require it, give an authority to deal with goods under this section. Refusal to grant authority to deal under this section (3) Customs may, in the circumstances mentioned in section 71AAAB, refuse under this section to authorise the delivery of goods into home consumption.

Subdivision AA—Information and grant of authority to deal with Subdivision AA goods

71AAAA Meaning of Subdivision AA goods

In this Subdivision:

Subdivision AA goods means:

(a) goods of a kind referred to in paragraph 68(1)(d); and
(b) goods that are prescribed by regulations made for the purposes of subsection 71AAAE(1).

71AAAB Report and grant of authority to deal with Subdivision AA goods

Providing information about Subdivision AA goods (1) A person: (a) who is the owner of Subdivision AA goods; or (b) who is covered by regulations made under subsection 71AAAE(2); must, in the circumstances specified in the regulations, provide, under section 71, the information specified in the regulations: (c) at the time; and (d) in the manner and form; specified in the regulations. Authority to deal with Subdivision AA goods (2) If Subdivision AA goods are imported into Australia, Customs must, having regard to information about the goods given under subsection (1) and (if any) section 196C: (a) authorise the delivery of the goods into home consumption under section 71; or (b) refuse to authorise the delivery of the goods into home consumption and give reasons for the refusal. (3) A decision of Customs mentioned in subsection (2) must be communicated in writing, electronically, or by another method prescribed by the regulations. Duty etc. to be paid before authority given (4) Customs must not give an authority to deal with Subdivision AA goods unless the duty (if any) and any other charge or tax (if any) payable on the importation of the goods has been paid.

71AAAC Suspension of authority to deal with Subdivision AA goods

Suspension of authority to deal (1) If: (a) Customs has given an authority to deal with Subdivision AA goods; and (b) before the goods are dealt with in accordance with the authority, an officer has reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs‑related law; the officer may suspend the authority for a specified period. (2) An officer suspends an authority to deal with Subdivision AA goods by signing a notice: (a) stating that the authority is suspended; and (b) setting out the reasons for the suspension; and serving a copy of the notice on: (c) the owner of the goods; or (d) if the owner does not have possession of the goods—on the person who has possession of the goods. Revoking a suspension of authority to deal (3) If, during the period of a suspension of an authority to deal with Subdivision AA goods, an officer becomes satisfied that there are no longer reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs‑related law, the officer must revoke the suspension. (4) An officer revokes a suspension of an authority to deal with Subdivision AA goods by signing a notice: (a) stating that the authority is suspended; and (b) setting out the reasons for the suspension; and serving a copy of the notice on: (c) the owner of the goods; or (d) if the owner does not have possession of the goods—on the person who has possession of the goods. When suspension or revocation of suspension has effect (5) A suspension of an authority to deal with Subdivision AA goods, or a revocation of a suspension of such an authority, has effect from the time when the relevant notice was given.

Subdivision AB—Information and grant of authority to deal with specified low value goods

71AAAD Meaning of specified low value goods

In this Subdivision:

specified low value goods means goods of a kind referred to in paragraph 68(1)(e), (f) or (i).

71AAAE Regulations

(1) The regulations may prescribe goods that are excluded from being specified low value goods.

Note 1: These goods are Subdivision AA goods for the purposes of Subdivision AA of this Division.

Note 2: For specification by class, see subsection 46(2) of the Acts Interpretation Act 1901.

(2) The regulations may prescribe persons who are not required to comply with the provisions of this Subdivision.

Note 1: These persons must comply with Subdivision AA of this Division.

Note 2: For specification by class, see subsection 46(2) of the Acts Interpretation Act 1901.

71AAAF Making a self‑assessed clearance declaration

(1) Despite section 181, the owner of specified low value goods, or a person acting on behalf of the owner, must give Customs a declaration (a self‑assessed clearance declaration) under section 71 containing the information that is set out in an approved statement. (2) A self‑assessed clearance declaration must be communicated electronically to Customs. (3) A self‑assessed clearance declaration may be communicated together with a cargo report.

71AAAG Customs’ response if a self‑assessed clearance declaration is communicated separately from a cargo report

(1) If a self‑assessed clearance declaration is communicated to Customs but not together with a cargo report, Customs must communicate a self‑assessed clearance declaration advice electronically to the person who made the declaration. (2) A self‑assessed clearance declaration advice: (a) must refer to the number given by Customs to identify the self‑assessed clearance declaration to which the advice is a response; and (b) must contain: (i) a statement that the goods covered by the declaration are cleared for home consumption; or (ii) a direction that the goods covered by the declaration be held in their current location or further examined.

71AAAH Customs’ response if a self‑assessed clearance declaration is communicated together with a cargo report

If a self‑assessed clearance declaration is communicated together with a cargo report, Customs may communicate electronically to the person who made the declaration a direction that the goods covered by the declaration be held in their current location or further examined.

71AAAI Authority to deal with goods covered by a self‑assessed clearance declaration

If declaration is communicated separately from a cargo report (1) If Customs gives a self‑assessed clearance declaration advice in response to a self‑assessed clearance declaration, Customs must communicate electronically to the person to whom the advice was given an authority under section 71 to deliver into home consumption the goods covered by the declaration.

Note 1: Section 71AAAL prevents Customs from authorising the delivery of goods into home consumption while certain duty etc. payable on the goods is outstanding.

Note 2: Customs does not have to give an authority to deal with the goods while the goods are subject to a direction under subparagraph 71AAAG(2)(b)(ii) (see section 71AAAK) or while an officer is seeking further information (see section 71AAAO).

If declaration is communicated together with a cargo report (2) If Customs receives a self‑assessed clearance declaration together with a cargo report, Customs must communicate electronically: (a) if Customs gave a direction under section 71AAAH in response to the declaration—to the person who has possession of the goods covered by the declaration; or (b) otherwise—to the person who made the declaration; an authority under section 71 to deliver into home consumption the goods covered by the declaration.

Note 1: Section 71AAAL prevents Customs from authorising the delivery of goods into home consumption while certain duty etc. payable on the goods is outstanding.

Note 2: Customs does not have to give an authority to deal with the goods while the goods are subject to a direction under section 71AAAH (see section 71AAAK) or while an officer is seeking further information (see section 71AAAO).

71AAAJ Contents of authority to deal with specified low value goods

(1) An authority to deal with specified low value goods must set out: (a) any condition under subsection (2) of this section that applies to the authority; and (b) the date on which the authority is given; and (c) any other prescribed information. (2) An authority to deal with specified low value goods may be expressed to be subject to a condition that a specified permission for the goods to be dealt with (however described) be obtained under another law of the Commonwealth. (3) If an authority to deal with specified low value goods is expressed to be subject to the condition that a specified permission be obtained, the authority is taken not to have been given until the permission has been obtained.

71AAAK No authority to deal with specified low value goods while subject to a direction to hold or further examine

Customs is not required to grant an authority to deal with specified low value goods at any time while the goods are subject to a direction under subparagraph 71AAAG(2)(b)(ii) or section 71AAAH.

71AAAL No authority to deal with specified low value goods unless duty etc. paid

Duty etc. to be paid before authority given (1) Customs must not give an authority to deal with specified low value goods unless the duty (if any) and any other charge (other than self‑assessed clearance declaration charge) or tax (if any) payable on the importation of the goods has been paid. First exception (2) Subsection (1) does not apply in relation to an authority to deal with specified low value goods, if the goods are covered by item 2 of the table in subsection 132AA(1).

Note: Subsection 132AA(1) provides that import duty on goods covered by item 2 of the table in that subsection must be paid by a time worked out under the regulations.

Second exception (3) Subsection (1) does not apply in relation to an authority to deal with specified low value goods, if: (a) the only duty, charge or tax outstanding on the importation of the goods is one or more of the following: (i) the GST payable on the taxable importation (as defined in the GST Act), if any, that is associated with the import of the goods; (ii) if a taxable importation of a luxury car (as defined in the Luxury Car Tax Act) is associated with the import of the goods—the luxury car tax payable on that taxable importation; (iii) if a taxable dealing (as defined in the Wine Tax Act) is associated with the import of the goods—the wine tax payable on that dealing; and (b) because of the following provisions, the unpaid GST, luxury car tax or wine tax (as appropriate) is not payable until after duty on the goods was payable (or would have been payable if the goods had been subject to duty): (i) paragraph 33‑15(1)(b) of the GST Act; (ii) paragraph 13‑20(1)(b) of the Luxury Car Tax Act; (iii) paragraph 23‑5(1)(b) of the Wine Tax Act.

71AAAM Suspension of authority to deal with specified low value goods

Suspension of authority to deal (1) If: (a) Customs has given an authority to deal with specified low value goods; and (b) before the goods are dealt with in accordance with the authority, an officer has reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs‑related law; the officer may suspend the authority for a specified period. (2) An officer suspends an authority to deal with specified low value goods by: (a) if the authority was given in the circumstances mentioned in subsection 71AAAI(1)—sending electronically to the person who made the self‑assessed clearance declaration a message stating that the authority is suspended and setting out the reasons for the suspension; or (b) if the authority was given in the circumstances mentioned in subsection 71AAAI(2)—sending electronically to the person who has possession of the goods a message stating that the authority is suspended and setting out the reasons for the suspension. Revoking a suspension of authority to deal (3) If, during the period of a suspension of an authority to deal with specified low value goods, an officer becomes satisfied that there are no longer reasonable grounds to suspect that the goods were imported into Australia in contravention of a Customs‑related law, the officer must revoke the suspension. (4) An officer revokes a suspension of an authority to deal with specified low value goods by: (a) if the authority was given in the circumstances mentioned in subsection 71AAAI(1)—sending electronically to the person who made the self‑assessed clearance declaration relating to the goods a message stating that the suspension is revoked; or (b) if the authority was given in the circumstances mentioned in subsection 71AAAI(2)—sending electronically to the person who has possession of the goods a message stating that the suspension is revoked. When suspension or revocation of suspension has effect (5) A suspension of an authority to deal with specified low value goods, or a revocation of a suspension of such an authority, has effect from the time when the relevant notice was given or the relevant message was sent.

71AAAN Cancellation of authority to deal with specified low value goods

(1) An officer may, at any time before specified low value goods are dealt with in accordance with an authority to deal, cancel the authority. (2) An officer cancels an authority to deal with specified low value goods by sending electronically, to the person who has possession of the goods, a message stating that the authority is cancelled and setting out the reasons for the cancellation. (3) A cancellation of an authority has effect from the time when the message was sent.

71AAAO Officer may seek further information in relation to self‑assessed clearance declaration

(1) Customs may refuse to grant an authority to deal with goods covered by a self‑assessed clearance declaration until an officer doing duty in relation to self‑assessed clearance declarations: (a) has verified particulars of the goods; or (b) is satisfied of any other matter that may be relevant to the granting of an authority to deal. (2) If an officer doing duty in relation to self‑assessed clearance declarations believes on reasonable grounds that the owner of goods covered by a self‑assessed clearance declaration: (a) has custody or control of commercial documents relating to the goods that will assist the officer to determine whether this Act has been or is being complied with in respect of the goods; or (b) has or can obtain information that will so assist the officer; the officer may require the owner: (c) to deliver to the officer the commercial documents in respect of the goods that are in the owner’s custody or control (including any such documents that had previously been delivered to an officer and had been returned to the owner); or (d) to deliver to the officer such information, in writing, relating to the goods (being information of a kind specified in the notice) as is within the knowledge of the owner or as the owner is reasonably able to obtain. (3) A requirement for the delivery of documents or information in respect of a self‑assessed clearance declaration must: (a) be communicated electronically to the person who made the declaration; and (b) contain such particulars as are set out in an approved statement. (4) If an owner of goods has been required to deliver documents or information in relation to the goods under subsection (2), Customs must not grant an authority to deal with the goods unless the requirement has been complied with or withdrawn. (5) An officer doing duty in relation to self‑assessed clearance declarations may ask: (a) the owner of goods covered by a self‑assessed clearance declaration; or (b) if another person made the declaration on behalf of the owner—the other person; any questions relating to the goods. (6) If a person has been asked a question in respect of goods under subsection (5), Customs must not grant an authority to deal with the goods unless the question has been answered or withdrawn. (7) If an officer doing duty in relation to self‑assessed clearance declarations believes on reasonable grounds that the owner of goods covered by a self‑assessed clearance declaration: (a) has custody or control of documents relating to the goods that will assist the officer to verify the particulars shown in the declaration; or (b) has or can obtain information that will so assist the officer; the officer may require the owner to produce the documents or supply the information to the officer. (8) If an owner of goods has been required to verify a matter in respect of the goods under subsection (7), Customs must not grant an authority to deal with the goods unless the requirement has been complied with or withdrawn, or a security has been taken for compliance with the requirement. (9) Subject to section 215, if a person delivers a commercial document to an officer doing duty in relation to self‑assessed clearance declarations under this section, the officer must deal with the document and then return it to the person.

71AAAP Withdrawal of self‑assessed clearance declarations

(1) A self‑assessed clearance declaration may, at any time before the goods covered by the declaration are dealt with in accordance with an authority to deal, be withdrawn by either: (a) the owner of the goods; or (b) a person acting on behalf of the owner; communicating the withdrawal electronically to an officer doing duty in relation to self‑assessed clearance declarations. (2) A person who makes a self‑assessed clearance declaration in respect of goods may, at any time before the goods are dealt with in accordance with an authority to deal with the goods, change information in the declaration. (3) If a person changes information in a self‑assessed clearance declaration, the person is taken, at the time when the self‑assessed clearance declaration advice is communicated in respect of the altered declaration, to have withdrawn the declaration as it previously stood. (4) A withdrawal of a self‑assessed clearance declaration has no effect during any period while a requirement under subsection 71AAAO(2) or (7) in respect of the goods to which the declaration relates has not been complied with. (5) A withdrawal of a self‑assessed clearance declaration is effected when it is, or is taken under section 71AAAT to have been, communicated to Customs. (6) If: (a) a self‑assessed clearance declaration is communicated to Customs; and (b) any duty, fee, charge or tax in respect of goods covered by the declaration (other than self‑assessed clearance declaration charge) remains unpaid in respect of the goods for 30 days starting on: (i) the day on which the self‑assessed clearance declaration advice relating to the goods is communicated; or (ii) if under subsection 132AA(1) the duty is payable by a time worked out under the regulations—the day on which that time occurs; and (c) after that period ends, the CEO gives written notice to the owner of the goods requiring payment of the unpaid duty, fee, charge or tax (as appropriate) within a further period set out in the notice; and (d) the unpaid duty, fee, charge or tax (as appropriate) is not paid within the further period; the self‑assessed clearance declaration is taken to have been withdrawn under subsection (1).

71AAAQ Further self‑assessed clearance declaration not to be given while there is an existing self‑assessed clearance declaration

(1) If goods are covered by a self‑assessed clearance declaration, a person must not communicate a further self‑assessed clearance declaration in respect of the goods or any part of the goods unless the first‑mentioned self‑assessed clearance declaration is withdrawn.

Penalty: 15 penalty units.

(2) An offence under subsection (1) is an offence of strict liability.

Note: For strict liability, see section 6.1 of the Criminal Code.

71AAAR Effect of withdrawal of a self‑assessed clearance declaration

(1) When a withdrawal of a self‑assessed clearance declaration takes effect, any authority to deal with the goods to which the declaration relates is revoked. (2) Despite the withdrawal: (a) a person may be prosecuted under Division 4 of Part XIII, or action may be taken under Division 5 of that Part, in respect of the self‑assessed clearance declaration; and (b) a penalty may be imposed on a person who is convicted of an offence in respect of the declaration; as if it had not been withdrawn.

71AAAS Annotation of self‑assessed clearance declaration by Customs for certain purposes not to constitute withdrawal

Any annotation of a self‑assessed clearance declaration that is made by Customs as a result of the acceptance by Customs of an application for: (a) a refund or rebate of all or part of the duty paid on goods covered by the declaration; or (b) a remission of all or part of the duty payable on goods covered by the declaration; is not taken to constitute a withdrawal of the declaration for the purposes of this Act.

71AAAT Manner and effect of communicating self‑assessed clearance declarations to Customs

(1) The CEO may approve different statements for electronic communications to be made in relation to different classes of goods for which a self‑assessed clearance declaration is required. (2) For the purposes of this Act, a self‑assessed clearance declaration is taken to have been communicated to Customs electronically: (a) when a self‑assessed clearance declaration advice is communicated by Customs electronically to the person identified in the declaration as the person sending the declaration; or (b) in the case of a self‑assessed clearance declaration communicated to Customs together with a cargo report—when Customs communicates electronically to the person who made the declaration an acknowledgment of the declaration. (3) For the purposes of this Act, a withdrawal of a self‑assessed clearance declaration is taken to have been communicated to Customs electronically when an acknowledgment of the withdrawal is communicated by Customs electronically to the person identified in the withdrawal as the person sending the withdrawal.

7 Subsection 71AAA(1)

Omit “subsection 71(2)”, substitute “section 71”.

8 At the end of subsection 71AAA(3)

Add:

; or (c) the person who communicated the declaration is, or is a person included in a class of persons who are, declared by the regulations to be exempt from payment of self‑assessed clearance declaration charge.

9 Subparagraph 71C(7)(b)(i)

Omit “33‑15(b)”, substitute “33‑15(1)(b)”.

10 Subparagraph 71C(7)(b)(ii)

Omit “13‑20(b)”, substitute “13‑20(1)(b)”.

11 Subparagraph 71C(7)(b)(iii)

Omit “23‑5(b)”, substitute “23‑5(1)(b)”.

12 Subsection 71E(2A)

Repeal the subsection, substitute:

(2A) If: (a) the goods are goods to which section 68 applies; and (b) the goods have not been entered for home consumption or warehousing; and (c) subsection (2C) does not apply to the goods; a movement application may be made only by the operator of the ship or aircraft that carried the goods, by a cargo reporter in relation to the goods, or by a stevedore or depot operator who has, or intends to take, possession of the goods.

13 After subsection 71E(2B)

Insert:

(2C) This subsection applies to goods if: (a) the goods are: (i) accompanied by, and described in, temporary admission papers issued in accordance with an agreement between Australia and one or more other countries that provides for the temporary importation of goods without payment of duty; or (ii) subject to an application under section 162AA for permission to take delivery of goods; and (b) neither of the following applies: (i) the CEO has refused to accept a security or undertaking under section 162A in relation to the goods; (ii) a Collector has refused to grant permission under section 162A to take delivery of the goods.

14 Subsection 71L(3)

Omit “or a return for the purposes of subsection 69(5) or 70(7)”, substitute “a return for the purposes of subsection 69(5) or 70(7) or a periodic declaration”.

15 Subsection 71L(3)

Omit “or of the return”, substitute “, the return or the declaration”.

16 Subsection 71L(3)

Omit “or return”, substitute “, return or declaration”.

17 Paragraph 163(1AE)(a)

After “an import entry”, insert “or a self‑assessed clearance declaration”.

18 Paragraph 163(1AE)(a)

After “the entry”, insert “or declaration”.

19 Paragraph 163(1AE)(b)

After “an import entry”, insert “or a self‑assessed clearance declaration”.

20 Subsection 163(1AE)

After “altered import entry”, insert “or altered self‑assessed clearance declaration”.

21 Subsection 163(1AE)

After “that import entry”, insert “or self‑assessed clearance declaration”.

22 Section 243SB

After “section”, insert “71AAAO,”.

23 Subsection 243X(1)

After “64ABAA(9),”, insert “71AAAQ(1),”.

24 At the end of subsection 243X(2)

Add:

; or (c) the subsection as inserted, substituted or amended by a later Act.

25 Paragraph 273GA(1)(aafa)

Repeal the paragraph, substitute:

(aafa) a decision by an officer under section 71AAAC or 71AAAM to suspend an authority to deliver goods into home consumption;
(aafb) a decision by an officer under section 71AAAN to cancel an authority to deliver goods into home consumption;