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Import Processing Charges Amendment (Warehouses) Bill 1999



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Bills Digest No. 201  1998-99

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Import Processing Charges Amendment (Warehouses) Bill 1999

Warning:

This Digest was prepared for debate. It reflects the legislation as introduced and does not canvass subsequent amendments. This Digest does not have any off icial legal status. Other sources should be consulted to determine the subsequent official status of the Bill.

Contents

 

 

Passage History

Import Processing Charges Amendment (Warehouses) Bill 1 999

Date Introduced:  3 June 1999

House:  House of Representatives

Portfolio:  Justice and Customs

Commencement: The amendments outlined in this Digest commence on 29 April 1999, the date the Minister announced that goods brought into MiB would be exempt from import processing charges.

Purpose

The major amendments proposed by the Bill:

  • insert manufacturing in bond (MiB) specific terms and concepts within the Import Processing Charges Act 1997 (the Principal Act), and
  • exempt people importing goods into an MiB warehouse from paying the import processing charge.

Background

Refer to the Digest for the Customs Amendment (Warehouses) Bill 1999.

Main Provisions

Amendments to the Import Processing Charges Act 1997

The amendments proposed by Schedule 1 have two major effects, namely:

  • provide MiB specific terms and concepts within the Import Processing Charges Act 1997 (the Principal Act), and
  • exempt people importing goods into an MiB warehouse from paying the import processing charge.

Items 1 , 2 and 4-8 of Schedule 1 make definitional amendments to the Principal Act relating to MiB. The amendments provide for the use of MiB definitions contained in the Customs Act 1901 .

Section 6 of the Principal Act sets the amount of import processing charge payable for different kinds of entries (eg. a computer import entry relating to goods imported into Australia by sea, a computer import entry relating to goods imported into Australia by air and a documentary import entry relating to goods imported into Australia through the post).

The effect of items 10-12 and 15-17 of Schedule 1 is to exempt from the import processing charge goods imported into Australia for MiB warehousing.

Section 6 of the Principal Act specifies a minimum and maximum rate of import processing charge which may be imposed. The rate of charge can be varied by regulation up to the specified maximum. The major amendments proposed by item 9 of Schedule 1 remove the specified minimum rate of charge from section 6. The rationale given by the Government in the Explanatory Memorandum to the Bill for this amendment is that:

On one reading of the sections as currently drafted, the Regulations cannot set as the amount payable an amount less than the minimum set in the Act. So as to remove any doubt about this, the amendments contained in item 9 removes the minimum amounts payable on existing entry types currently contained in the Act.(1)

Endnotes

  1. Import Processing Charges Amendment (Warehouses) Bill 1999, Explanatory Memorandum , p. 5.

Contact Officer

Ian Ireland

15 June 1 999

Bills Digest Service

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This paper has been prepared for general distribution to Senators and Members of the Australian Parliament.  While great care is taken to ensure that the paper is accurate and balanced, the paper i s written using information publicly available at the time of production. The views expressed are those of the author and should not be attributed to the Information and Research Services (IRS). Advice on legislation or legal policy issues contained in this paper is provided for use in parliamentary debate and for related parliamentary purposes. This paper is not professional legal opinion. Readers are reminded that the paper is not an official parliamentary or Australian government document. IRS staff are available to discuss the paper's contents with Senators and Members and their staff but not with members of the public.