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Customs Legislation Amendment (Border Compliance and Other Measures) Bill 2007

Schedule 5 Accredited clients

   

Customs Act 1901

1  Subsection 4(1)

Insert:

accredited client means a person who has entered into an import information contract.

2  Subsection 4(1)

Insert:

accredited client payment day , for a particular month, means the 15th day of that month.

3  Paragraph 71DB(3)(a)

After “a person”, insert “(an accredited client )”.

4  Subsection 71DC(1)

Omit “, the person who has entered into the relevant import information contract”, substitute “by or on behalf of an accredited client, the accredited client”.

5  Subsection 71DC(2)

Repeal the subsection, substitute:

             (2)  RCR processing charge in respect of an RCR in respect of goods is payable on the accredited client payment day for the month following the month during which the goods are taken, under section 71DB, to have been entered for home consumption.

6  Subsection 71DD(1)

Repeal the subsection, substitute:

             (1)  Subject to subsection (2), the CEO may enter into a contract (an import information contract ) with a person for the purposes of:

                     (a)  enabling RCRs to be made by, or on behalf of, the person; and

                     (b)  enabling payments of amounts of import duty, accredited client monthly duty estimate, RCR processing charge and periodic declaration processing charge to be made on accredited client payment days.

Note:          The CEO may make business rules that a person who wishes to enter into, or is a party to, an import information contract must comply with (see section 273EB).

7  At the end of subsection 71DD(4)

Add:

            ; and (d)  how amounts of accredited client monthly duty estimate payable under section 71DGA are to be determined.

8  After subsection 71DD(4)

Insert:

          (4A)  Provisions in an import information contract relating to how amounts of accredited client monthly duty estimate payable by a person are to be determined must provide a method of working out the amounts that results in the estimate payable by the person for a particular month being approximately equal to the total amount of import duty that the person will be liable to pay in respect of goods that are:

                     (a)  covered by the import information contract; and

                     (b)  taken, under section 71DB, to have been entered for home consumption during the month.

9  Section 71DF

Repeal the section, substitute:

71DF   Periodic declarations by persons who may make RCRs

             (1)  If:

                     (a)  an RCR in respect of goods covered by an import information contract is made by the accredited client who entered into the contract or a customs broker nominated in the contract to make communications to Customs on behalf of the accredited client; and

                     (b)  the goods are taken, under section 71DB, to have been entered for home consumption;

the accredited client or nominated broker must send electronically to Customs one or more declarations ( periodic declarations ) containing such information in relation to the goods as is set out in an approved statement.

             (2)  Any periodic declarations in respect of particular goods that are required to be sent to Customs under subsection (1) must be sent to Customs not later than:

                     (a)  the first day of the month following the month during which the goods are taken to have been entered for home consumption; or

                     (b)  such other day of the month following the month during which the goods are taken to have been entered for home consumption as is prescribed.

10  Subsection 71DG(1)

Omit “, the person who has entered into the relevant import information contract”, substitute “by or on behalf of an accredited client, the accredited client”.

11  Subsection 71DG(2)

Repeal the subsection, substitute:

             (2)  Periodic declaration processing charge in respect of a periodic declaration in respect of goods is payable on the accredited client payment day for the month following the month during which the goods are taken, under section 71DB, to have been entered for home consumption.

12  At the end of Subdivision C of Division 4 of Part IV

Add:

71DGA   Liability for accredited client monthly duty estimate

             (1)  An accredited client is liable to pay accredited client monthly duty estimate for a month in respect of goods if the goods:

                     (a)  are covered by an import information contract entered into by the accredited client; and

                     (b)  are taken, or are expected to be taken, under section 71DB, to have been entered for home consumption during the month.

             (2)  Accredited client monthly duty estimate payable for a particular month is payable on the accredited client payment day for that month.

             (3)  The amount of accredited client monthly duty estimate payable by an accredited client for a particular month in respect of goods is worked out in accordance with the import information contract entered into by the accredited client that covers those goods.

71DGB   Payment of import duty

             (1)  If an accredited client becomes liable to pay import duty on goods that are covered by an import information contract entered into by the accredited client, the import duty is payable on the accredited client payment day for the month following the month during which the goods are taken, under section 71DB, to have been entered for home consumption.

Note:          Other charges may be payable at the same time, such as RCR processing charge (see subsection 71DC(2)) and periodic declaration processing charge (see subsection 71DG(2)).

             (2)  If an accredited client has paid an amount of accredited client monthly duty estimate for a particular month, then the amount of import duty that is payable by the accredited client in respect of goods taken, under section 71DB, to have been entered for home consumption during the month is reduced by the amount of accredited client monthly duty estimate paid by the accredited client for that month.

             (3)  If the amount of accredited client monthly duty estimate that an accredited client has paid for a particular month is greater by a particular amount (the excess amount ) than the amount of import duty that is payable by the accredited client in respect of goods taken, under section 71DB, to have been entered for home consumption during the month, then the excess amount is to be dealt with by Customs as agreed in writing with the accredited client.

13  Subsection 132AA(4) (after table item 1)

Insert:

1A

subsection 71DGB(1)

payment of duty on certain goods by accredited clients