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1998-1999-2000
THE PARLIAMENT OF THE
COMMONWEALTH OF AUSTRALIA
HOUSE OF
REPRESENTATIVES
IMPORT PROCESSING CHARGES BILL
2000
EXPLANATORY
MEMORANDUM
(Circulated
by authority of the Minister for Justice and Customs,
Senator the Hon
Amanda Vanstone)
ISBN: 0642 464022
IMPORT PROCESSING CHARGES BILL
2000
OUTLINE
The Customs Legislation Amendment and
Repeal (International Trade Modernisation) Bill 2000 repeals the Import
Processing Charges Act 1997. This Bill replaces the Import Processing
Charges Act 1997.
The purpose of this Bill is to impose six charges
and set the amounts of those charges. Those charges are:
• screening
charge;
• self-assessed clearance declaration charge;
• import
declaration processing charge;
• RCR processing
charge;
• periodic declaration processing charge;
• warehouse
declaration processing charge.
FINANCIAL IMPACT
STATEMENT
The combined result of the amendments proposed in this
Bill, the Customs Depot Licensing Charges Amendment Bill 2000 and the Customs
Legislation Amendment and Repeal (International Trade Modernisation) Bill 2000,
is that there is an anticipated decrease in costs for Customs of approximately
$3.0m in the first year of full operation (noting that the amendments will
commence over time as the systems developments necessary for them to operate
come on line). That continues to some extent for the next two years where the
anticipated savings for Customs is estimated at $2.56m and $1.92m respectively.
Combining this with the anticipation of full cost recovery, the results of the
cargo management reforms will significantly benefit Government.
NOTES ON
INDIVIDUAL CLAUSES
Clause 1 Short Title
This clause
provides for the Act to be cited as the Import Processing Charges Act
2000.
Clause 2 Commencement
Subclause 2(1) provides
that sections 1 and 2 of the Act commences on the day on which the Act receives
Royal Assent.
Subclause 2(2) provides that the remaining sections
commence on the day fixed by Proclamation under subsection 2(3) of the
Customs Legislation Amendment and Repeal (International Trade Modernisation)
Act 2000.
Clause 3 Definitions
Subclause 3(1) contains
four definitions for the purposes of the Act.
First, ‘Customs
Act’ is defined to mean the Customs Act
1901.
Second, ‘import processing charge’ is
defined to mean any of the following:
• screening
charge;
• self-assessed clearance declaration charge;
• import
declaration processing charge;
• RCR processing
charge;
• periodic declaration processing charge;
• warehouse
declaration processing charge.
Third,
‘prescribed’’ is defined to mean prescribed by
the regulations.
Finally, ‘reportable
document’’ is defined. This definition is the same as
currently found in section 63A of the Customs Act 1901 (the Customs Act).
Since this definition is going to be removed from the Customs Act it was
necessary to insert it into the Import Processing Charges Act
2000.
Subclause 3(2) provides that expressions used in the Import
Processing Charges Act 2000 have the same meanings as in the Customs
Act.
Clause 4 Imposition of import processing
charges
Clause 4 provides that the six charges payable as set out in
sections 64ABC, 71AAA, 71B, 71DC, 71DG and 71DI of the Customs Act are
imposed.
Clause 5 Amounts of import processing
charges
Clause 5 sets out the amount of each of those
charges.
Screening charge
Certain special reporters
will be able to continue to make abbreviated cargo reports. If a special
reporter makes an abbreviated cargo report they are liable to pay screening
charge.
Subclause 5(1) provides that the amount of screening charge for
an abbreviated cargo report is $45 or such other amount (not exceeding $67.50)
as is prescribed.
Self-assessed clearance declaration processing
charge
Section 68 of the Customs Act provides that certain goods do
not have to be entered for home consumption nor entered for warehousing.
Section 71 of the Customs Act (as amended by the Customs Legislation Amendment
and Repeal (International Trade Modernisation) Bill 2000) provides that the
owner or a person on behalf of the owner must make a self-assessed clearance
declaration in respect of certain classes of those goods.
Paragraph
5(2)(a) provides that the amount of self-assessed clearance declaration
processing charge for a declaration made by a cargo report that relates to 21 or
more reportable documents included in a cargo report is $45 or, if another
amount (not exceeding $67.50) is prescribed by the regulations, the amount so
prescribed.
Paragraph (5)(2)(b) provides that the amount of self-assessed
clearance declaration processing charge for all other declarations is $2.15 or
such other amount (not exceeding $3.23) as is prescribed.
Import
declaration processing charge
Import declarations are one of the ways
in which an entry for home consumption can be made (new subsection 68(3A) of the
Customs Act).
Subparagraph 5(3)(a)(i) provides that the amount of import
declaration processing charge for an electronic import declaration that relates
to goods to which section 68 applies that have a value for more than $250 (or
such other amount as is prescribed) but not more than $1,000 (or such other
amount as is prescribed) is $23.20 or, if another amount (not exceeding $34.80)
is prescribed by the regulations, the amount so prescribed.
Subparagraph
5(3)(a)(ii) provides that the amount of import declaration processing charge for
an electronic import declaration that relates to goods to which section 68
applies that have a value for more than $1,000 (or such other amount as is
prescribed) is $29.25 or, if another amount (not exceeding $43.85) is prescribed
by the regulations, the amount so prescribed.
Paragraph 5(3)(b) provides
that the amount of import declaration processing charge for a documentary import
declaration that relates to goods to which section 68 applies is $60.00 or, if
another amount (not exceeding $90.00) is prescribed by the regulations, the
amount so prescribed.
Periodic declaration processing
charge
If a person communicates to Customs a request for cargo
release (RCR) in a month the person must, before the first day of the following
month, send to Customs a periodic declaration.
Subclause 5(4) provides
that the amount of periodic declaration processing charge is $1,275 or, if
another amount (not exceeding $1,912.50) is prescribed by the regulations, the
amount so prescribed.
RCR processing charge
An entry for
home consumption can also be made by communicating to Customs a request for
cargo release (RCR). A RCR contains less information than is contained in an
import declaration but can only be communicated by a person who has entered into
an import information contract or by a customs broker nominated in the contract
to make communications to Customs on behalf of the person.
Subclause 5(5)
provides that the amount of RCR processing charge is $9.40 or, if another amount
(not exceeding $14.10) is prescribed by the regulations, the amount so
prescribed.
Warehouse declaration processing charge
A
warehouse declaration is the way in which an entry for warehousing can be made
(new subsection 68(3B) of the Customs Act).
Subparagraph 5(6)(a)(i)
provides that the amount of warehouse declaration charge for an electronic
warehouse declaration that relates to goods to which section 68 applies that
have a value for more than $250 (or such other amount as is prescribed) but not
more than $1,000 (or such other amount as is prescribed) is $23.20 or, if
another amount (not exceeding $34.80) is prescribed by the regulations, the
amount so prescribed.
Subparagraph 5(6)(a)(ii) provides that the amount
of warehouse declaration charge for an electronic warehouse declaration that
relates to goods to which section 68 applies that have a value for more than
$1,000 (or such other amount as is prescribed) is $29.25 or, if another amount
(not exceeding $43.85) is prescribed by the regulations, the amount so
prescribed.
Paragraph 5(6)(b) provides that the amount of warehouse
declaration charge is, for a documentary warehouse declaration - $60.00 or, if
another amount (not exceeding $90.00) is prescribed by the regulations, the
amount so prescribed.
Clause 6 Regulations
Clause 6
provides that the Governor-General may make regulations for the purposes of
section 5.