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Import Processing Charges Bill 2001

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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)



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.