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Customs Legislation Amendment and Repeal (International Trade Modernisation) Bill 2001
Schedule 1 Provisions for improving customs compliance

Part 1 Goods subject to Customs control

Customs Act 1901

1  Paragraph 30(1)(d)

Omit “, being protected objects, or being goods the exportation of which is subject to compliance with any condition or restriction under any Act or regulation”.

2  Saving

To avoid doubt, the amendment of paragraph 30(1)(d) of the Customs Act 1901 made by item 1 does not affect the validity of any regulations in force for the purpose of that paragraph immediately before the commencement of that item.

3  Section 33

Repeal the section, substitute:

33   Persons not to move goods subject to the control of Customs

             (1)  If:

                     (a)  a person intentionally moves, alters or interferes with goods that are subject to the control of Customs; and

                     (b)  the movement, alteration or interference is not authorised by this Act;

the person commits an offence punishable, on conviction, by a penalty not exceeding 500 penalty units.

             (2)  If:

                     (a)  a person moves, alters or interferes with goods that are subject to the control of Customs; and

                     (b)  the movement, alteration or interference is not authorised by this Act;

the person commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

             (3)  If:

                     (a)  an employee of a person moves, alters or interferes with goods that are subject to the control of Customs; and

                     (b)  in moving, altering or interfering with the goods the employee is acting on behalf of the person; and

                     (c)  the movement, alteration or interference is not authorised by this Act;

the person commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

             (4)  It is a defence to a prosecution of a person for a contravention of subsection (3) if the person took reasonable precautions, and exercised due diligence, to prevent the employee who is alleged to have moved, altered or interfered with the goods from moving, altering or interfering with them.

             (5)  If:

                     (a)  a person intentionally directs or permits another person to move, alter or interfere with goods that are subject to the control of Customs; and

                     (b)  the movement, alteration or interference is not authorised by this Act;

the person commits an offence punishable, on conviction, by a penalty not exceeding 500 penalty units.

             (6)  If:

                     (a)  a person directs or permits another person to move, alter or interfere with goods that are subject to the control of Customs; and

                     (b)  the movement, alteration or interference is not authorised by this Act;

the person commits an offence punishable, on conviction, by a penalty not exceeding 60 penalty units.

             (7)  An offence against subsection (2), (3) or (6) is an offence of strict liability.

             (8)  In this section:

employee , of a body corporate, includes a person who is a director, a member, or a member of the board of management, of the body corporate.

goods does not include installations.

Note:          For permission to move goods specified in a cargo report from one place under Customs control to another place under Customs control, see section 71E.



 

Part 2 Goods to be entered for export

Customs Act 1901

4  After subsection 113(2)

Insert:

          (2A)  However, subsection (2) does not exempt from subsection (1) goods for the export of which a permission (however described) is required by an Act or an instrument made under an Act, other than goods or classes of goods prescribed by the regulations for the purposes of this subsection.



 

Part 3 Powers relating to goods for export that are not yet subject to Customs control

Customs Act 1901

5  Before Division 4 of Part VI

Insert:

Division 3A Examining goods for export that are not yet subject to Customs control

122F   Object of Division

             (1)  The object of this Division is to confer powers on authorised officers to enter premises and examine goods that are reasonably believed to be intended for export.

             (2)  The powers are exercisable before the goods become subject to the control of Customs and are conferred for the purpose of enabling officers to assess whether the goods meet the requirements of this Act relating to exports.

             (3)  The powers are exercisable only with the consent of the occupier of the premises at which the goods are situated.

             (4)  The CEO must not authorise an officer to exercise powers under this Division unless the CEO is satisfied that the officer is suitably qualified, because of the officer’s abilities and experience, to exercise those powers.

122G   Occupier of premises

                   In this Part:

occupier of premises includes a person who is apparently in charge of the premises.

122H   Consent required to enter premises and examine goods for export

             (1)  Subject to section 122J, an authorised officer may enter premises, and exercise the powers conferred by the other sections of this Division in or on the premises, in accordance with this section.

             (2)  The authorised officer must believe on reasonable grounds that there are, or have been, in or on particular premises goods (the export goods ) that the authorised officer reasonably believes are intended to be exported.

             (3)  The premises must not be a place prescribed for the purposes of paragraph 30(1)(d), or part of such a place.

Note:          Paragraph 30(1)(d) subjects to the control of Customs goods that are made or prepared in, or brought to, a prescribed place for export.

             (4)  The occupier of the premises must have consented in writing to the entry of the authorised officer to the premises and the exercise of the powers in or on the premises.

             (5)  Before obtaining the consent, the authorised officer must have told the occupier that he or she could refuse consent.

             (6)  Before the authorised officer enters the premises or exercises any of the powers, he or she must produce his or her identity card to the occupier.

122J   Officer must leave premises if consent withdrawn

             (1)  An authorised officer who has entered premises under section 122H must leave the premises if the occupier withdraws his or her consent.

             (2)  A withdrawal of a consent does not have any effect unless it is in writing.

122K   Power to search premises for export goods

                   The authorised officer may search the premises for the export goods and documents relating to them.

122L   Power to examine export goods

             (1)  While the authorised officer is in or on the premises, he or she may inspect, examine, count, measure, weigh, gauge, test or analyse, and take samples of, the export goods.

             (2)  The authorised officer may remove from the premises any samples taken, and arrange for tests or analyses to be conducted on them elsewhere.

122M   Power to examine documents relating to export goods

                   The authorised officer may examine and take extracts from, or make copies of, documents that are in or on the premises and relate to the export goods.

122N   Power to question occupier about export goods

                   If the authorised officer is in or on the premises because the occupier consented to the officer’s entry, the officer may request the occupier:

                     (a)  to answer questions about the export goods; and

                     (b)  to produce to the officer documents that are in or on the premises and relate to the export goods;

but the occupier is not obliged to comply with the request.

122P   Power to bring equipment to the premises

                   The authorised officer may bring into or onto the premises equipment and materials for exercising a power described in section 122K, 122L or 122M.

122Q   Compensation

             (1)  If a person’s property is damaged as a result of an exercise of a power under this Division, the person is entitled to compensation of a reasonable amount payable by Customs for the damage.

             (2)  Customs must pay the person such reasonable compensation as Customs and the person agree on. If they fail to agree, the person may institute proceedings in the Federal Court of Australia for such reasonable amount of compensation as the Court determines.

             (3)  In determining the amount of compensation payable, regard is to be had to whether the occupier of the premises and the employees or agents of the occupier, if they were available at the time, had provided any warning or guidance that was appropriate in the circumstances.

122R   Powers in this Division are additional to other powers

                   The powers of an authorised officer under this Division do not limit powers under other provisions of this Act or under provisions of other Acts.

Example:    Some other provisions and Acts giving similar powers are Parts III and XII of this Act, and the Commerce (Trade Descriptions) Act 1905 and the Export Control Act 1982 .



 

Part 4 Time to recover short-paid duty etc.

Customs Act 1901

6  Subsection 165(1)

Omit “twelve months”, substitute “4 years”.

7  Subsection 165(3)

Omit “12 months”, substitute “4 years”.

8  Application

Section 165 of the Customs Act 1901 as amended by this Part does not apply:

                     (a)  in relation to a short levy, refund or rebate made or paid before the commencement of this Part; or

                     (b)  in relation to a short levy or erroneous refund that results from the review under section 161L of that Act of a decision or determination that was made before the commencement of this Part.



 

Part 5 Powers to monitor and audit

Customs Act 1901

9  Subsection 4(1)

Insert:

Customs-related law has the meaning given by section 4B.

10  Subsection 4(1)

Insert:

identity card means an identity card issued under section 4C for the purposes of the provision in which the expression is used.

11  After section 4A

Insert:

4B   What is a Customs-related law

                   In this Act:

Customs-related law means:

                     (a)  this Act; or

                     (b)  the Excise Act 1901 and regulations made under that Act; or

                     (c)  any other Act, or any regulations made under any other Act, in so far as the Act or regulations relate to the importation or exportation of goods, where the importation or exportation is subject to compliance with any condition or restriction or is subject to any tax, duty, levy or charge (however described).

4C   Identity cards

             (1)  The CEO must cause an identity card to be issued to an officer who is an authorised officer for the purposes of Division 3A of Part VI or is a monitoring officer for the purposes of Subdivision J of Division 1 of Part XII.

             (2)  An identity card:

                     (a)  must be in a form approved by the CEO; and

                     (b)  must contain a recent photograph of the authorised officer or monitoring officer.

             (3)  If a person to whom an identity card has been issued ceases to be an authorised officer or monitoring officer for the purposes of the provisions of this Act in respect of which the card was issued, the person must return the card to the CEO as soon as practicable.

Penalty:  One penalty unit.

             (4)  An offence for a contravention of subsection (3) is an offence of strict liability.

             (5)  An authorised officer or monitoring officer must carry his or her identity card at all times when exercising powers in respect of which the card was issued.

12  Subdivision J of Division 1 of Part XII (heading)

Repeal the heading, substitute:

Subdivision J Powers to monitor and audit

13  Sections 214AA, 214AB and 214AC

Repeal the sections, substitute:

214AA   Occupier of premises

                   In this Subdivision:

occupier of premises includes a person who is apparently in charge of the premises.

214AB   What are monitoring powers ?

Monitoring powers

             (1)  For the purposes of this Subdivision, the following are monitoring powers :

                     (a)  the power to search premises;

                     (b)  the power to take photographs (including a video recording), or make sketches, of premises or anything at premises;

                     (c)  the power to inspect, examine, count, measure, weigh, gauge, test or analyse, and take samples of, anything in or on premises;

                     (d)  the power to inspect any document or record in or on premises;

                     (e)  the power to take extracts from, or make copies of, any document or record in or on premises;

                      (f)  the power to take into or onto premises any equipment or material reasonably necessary for the purpose of exercising a power under paragraph (a), (b), (c), (d) or (e);

                     (g)  the power to test and operate record-keeping, accounting, computing or other operating systems of any kind that are at premises and may be used to generate or record information or documents of a kind that may be communicated to Customs;

                     (h)  the power to secure a thing that:

                              (i)  is found during a search of premises; and

                             (ii)  a monitoring officer believes on reasonable grounds affords evidence of the commission of an offence against a Customs-related law and may be lost, destroyed or tampered with;

                            until a warrant is obtained to seize the thing or 72 hours elapses after the securing of the thing, whichever first occurs;

                      (i)  the powers in subsections (2) and (3).

Power to operate equipment to check information

             (2)  For the purposes of this Subdivision, monitoring powers include the power to operate equipment at premises to see whether:

                     (a)  the equipment; or

                     (b)  a disk, tape or other storage device that:

                              (i)  is at the premises; and

                             (ii)  can be used with the equipment or is associated with it;

contains information that is relevant to assessing:

                     (c)  whether a person is complying with a Customs-related law; or

                     (d)  whether a person’s record-keeping, accounting, computing or other operating systems of any kind accurately record and generate information to enable compliance with a Customs-related law; or

                     (e)  the correctness of information communicated by a person to Customs (whether in documentary or other form).

Power to copy information found by operating equipment

             (3)  For the purposes of this Subdivision, monitoring powers include the following powers in relation to information described in subsection (2) that is found in the exercise of the power under that subsection:

                     (a)  the power to operate facilities at the premises to put the information in documentary form and copy the documents so produced;

                     (b)  the power to operate facilities at the premises to transfer the information to a disk, tape or other storage device:

                              (i)  that is brought to the premises for the exercise of the power; or

                             (ii)  that is at the premises and the use of which for the purpose has been agreed in writing by the occupier of the premises;

                     (c)  the power to remove from the premises a disk, tape or other storage device to which the information has been transferred in exercise of the power under paragraph (b).

214AC   Monitoring officers

Who is a monitoring officer ?

             (1)  A monitoring officer is an officer who is authorised by the CEO under this section to enter premises and exercise monitoring powers (whether the authorisation applies generally, during a specified period or in or on specified premises).

Who may be authorised to be a monitoring officer

             (2)  The CEO must not authorise an officer to enter premises and exercise monitoring powers unless the CEO is satisfied that the officer is suitably qualified, because of the officer’s abilities and experience, to exercise those powers.

Authorising officers to exercise monitoring powers

             (3)  The CEO may authorise in writing an officer to enter premises and exercise monitoring powers:

                     (a)  generally; or

                     (b)  during a specified period; or

                     (c)  in or on specified premises; or

                     (d)  during a specified period in or on specified premises.

Availability of assistance and use of force in exercising monitoring powers

             (4)  In entering premises and exercising monitoring powers:

                     (a)  a monitoring officer may obtain such assistance; and

                     (b)  a monitoring officer or a person assisting a monitoring officer may use such force against things;

as is necessary and reasonable in the circumstances.

Monitoring powers to be used only as authorised

             (5)  This Subdivision does not allow:

                     (a)  an officer who is authorised to enter premises and exercise monitoring powers during a specified period to enter the premises or exercise the powers at a time outside that period; or

                     (b)  an officer who is authorised to enter, and exercise monitoring powers in or on, specified premises to enter, or to exercise the powers in or on, other premises.

214ACA   Monitoring officer to notify occupier of premises of the occupier’s rights and obligations

                   Before exercising monitoring powers in respect of premises, a monitoring officer must give to the occupier of the premises a written notice setting out the occupier’s rights and obligations under this Subdivision.

214AD   Notice of proposal to exercise monitoring powers

                   Before seeking consent under section 214AE to enter premises and exercise monitoring powers there, a monitoring officer may give to the occupier of the premises written notice stating that the officer wishes to enter the premises and exercise monitoring powers and specifying the period from the giving of the notice during which the officer wishes to exercise the powers.

Note:          If the occupier had, before a notice is given under section 214AD, made to Customs a statement that was false or misleading, a voluntary notification made by the occupier after the notice is given is not a defence to a prosecution for an offence against section 243T or 243U in respect of the statement.

214AE   Exercise of monitoring powers with consent

             (1)  A monitoring officer may enter, and exercise monitoring powers in or on, premises to the extent that it is reasonably necessary for the purpose of assessing:

                     (a)  whether a person is complying with a Customs-related law; or

                     (b)  whether a person’s record-keeping, accounting, computing or other operating systems of any kind accurately record and generate information to enable compliance with a Customs-related law; or

                     (c)  the correctness of information communicated by a person to Customs (whether in documentary or other form).

             (2)  However, a monitoring officer must not enter premises under this section unless the occupier of the premises has consented to monitoring officer entering, and exercising monitoring powers in or on, the premises.

             (3)  Before obtaining such a consent, a monitoring officer must tell the occupier of the premises that he or she can refuse consent.

             (4)  A consent may be expressed to be limited to entry to, and the exercise of monitoring powers in or on, the premises to which the consent relates during a particular period unless the consent is withdrawn before the end of that period.

             (5)  A consent that is not limited as mentioned in subsection (4) has effect in relation to any entry to, and any exercise of monitoring powers in or on, the premises to which the consent relates until the consent is withdrawn.

             (6)  Before a monitoring officer enters premises or exercises any monitoring powers, he or she must produce his or her identity card to the occupier.

             (7)  A monitoring officer must leave the premises if the occupier withdraws the consent.

             (8)  A consent, or a withdrawal of consent, does not have effect unless the consent or withdrawal is in writing.

214AF   Exercise of monitoring powers under a warrant

             (1)  A monitoring officer may apply to a magistrate for a warrant under this section in relation to particular premises.

             (2)  The magistrate must issue a warrant if satisfied, by information on oath or affirmation, that it is reasonably necessary that the monitoring officer should have access to the premises for the purpose of assessing:

                     (a)  whether a person is complying with a Customs-related law; or

                     (b)  whether a person’s record-keeping, accounting, computing or other operating systems of any kind accurately record and generate information to enable compliance with a Customs-related law; or

                     (c)  the correctness of information communicated by a person to Customs (whether in documentary or other form).

             (3)  If the magistrate requires further information about the grounds on which the issue of the warrant is applied for, he or she must not issue the warrant until the monitoring officer or someone else has given the magistrate the further information, either orally (on oath or affirmation) or by affidavit.

             (4)  The warrant must:

                     (a)  state the purpose for which the warrant is issued; and

                     (b)  identify the premises to which the warrant relates; and

                     (c)  name the monitoring officer who is responsible for executing the warrant; and

                     (d)  authorise any monitoring officer named in the warrant to enter the premises and exercise monitoring powers from time to time while the warrant remains in force, with such assistance, and using such force against things, as are necessary and reasonable; and

                     (e)  state the hours during which entry under the warrant is authorised to be made; and

                      (f)  specify the day (not more than 6 months after the day of issue of the warrant) on which the warrant ceases to have effect.

             (5)  A magistrate in a particular State or Territory may issue a warrant in respect of premises in another State or Territory.

214AG   Warrants may be granted by telephone or other electronic means

             (1)  A monitoring officer may apply to a magistrate for a warrant in relation to premises by telephone, telex, fax or other electronic means (of any kind):

                     (a)  in an urgent case; or

                     (b)  if the delay that would occur if an application were made in person would frustrate the effective execution of the warrant.

             (2)  The magistrate may require communication by voice to the extent that is practicable in the circumstances.

             (3)  An application under this section must include all information required to be provided in an application for a warrant under section 214AF but the application may, if necessary, be made before the information is sworn.

             (4)  The magistrate must complete and sign the same form of warrant used under section 214AF as soon as he or she:

                     (a)  has considered the information included in the application under this section, and the further information (if any) required by him or her; and

                     (b)  is satisfied that:

                              (i)  a warrant in the terms of the application should be issued urgently; or

                             (ii)  the delay that would occur if an application were made in person would frustrate the effective execution of the warrant.

             (5)  If the magistrate decides to issue the warrant, the magistrate is to tell the applicant, by telephone, telex, fax or other electronic means, of the terms of the warrant and the day and time when it was signed.

             (6)  The applicant must then complete a form of warrant in terms substantially corresponding to those given by the magistrate, stating on the form the name of the magistrate and the day and time when the warrant was signed.

             (7)  The applicant must give or send to the magistrate the form of warrant completed by the applicant and, if the information referred to in subsection (3) was not sworn, that information duly sworn. The applicant must do so not later than the day after the earlier of the following days:

                     (a)  the day of expiry of the warrant;

                     (b)  the day on which the warrant was first executed.

             (8)  The magistrate is to attach to the documents provided under subsection (7) the form of warrant completed by the magistrate.

             (9)  If:

                     (a)  it is material, in any proceedings, for a court to be satisfied that the exercise of a power under a warrant issued under this section was duly authorised; and

                     (b)  the form of warrant signed by the magistrate is not produced in evidence;

the court is to assume, unless the contrary is proved, that the exercise of the power was not duly authorised.

214AH   Monitoring officer may ask questions

             (1)  If a monitoring officer is in or on premises that he or she entered with the consent of the occupier of the premises, the officer may request the occupier to answer any questions put by the monitoring officer, but the occupier is not obliged to comply with the request.

             (2)  If a monitoring officer is in or on premises that he or she has entered under a warrant issued under section 214AF or 214AG, the officer may require any person on the premises to answer any questions put by the monitoring officer if the occupier of the premises, or a representative previously nominated to Customs by the occupier, is unavailable to do so or absent from the premises.

Note:          Failure to answer a question put under this subsection is an offence. See section 243SA.

214AI   Monitoring officer may ask for assistance

             (1)  If a monitoring officer is in or on premises that he or she entered with the consent of the occupier of the premises under section 214AE, the officer may request the occupier to provide reasonable assistance to the officer at any time while the officer is entitled to remain in or on the premises, but the occupier is not obliged to comply with the request.

             (2)  If a monitoring officer is in or on premises that he or she entered under a warrant issued under section 214AF or 214AG, the officer may require the occupier to provide reasonable assistance to the officer at any time while the officer is entitled to remain on the premises.

             (3)  The monitoring officer may request or require the assistance for the purpose of the exercise of monitoring powers by the officer in relation to the premises.

             (4)  A person must not fail to comply with a requirement made of the person under subsection (2).

Penalty:  30 penalty units.

             (5)  An offence against subsection (4) is an offence of strict liability.

214AJ   Compensation for damage to electronic equipment

             (1)  This section applies if:

                     (a)  damage is caused to equipment as a result of it being operated as mentioned in subsection 214AB(2); or

                     (b)  the data recorded on the equipment is damaged or programs associated with its use are damaged or corrupted;

because:

                     (c)  insufficient care was exercised in selecting the person who was to operate the equipment; or

                     (d)  insufficient care was exercised by the person operating the equipment.

             (2)  The Commonwealth must pay to the owner of the equipment, or the user of the data or programs, such reasonable compensation for the damage or corruption as they agree on.

             (3)  However, if the owner or user and the Commonwealth fail to agree, the owner or user may institute proceedings against the Commonwealth in the Federal Court of Australia for such reasonable amount of compensation as the Court determines.

             (4)  In determining the amount of compensation payable, regard is to be had to whether the occupier of the premises or the occupier’s employees and agents, if they were available at the time, provided any appropriate warning or guidance on the operation of the equipment.

             (5)  Compensation is payable out of money appropriated by the Parliament.

             (6)  For the purposes of subsection (1), damage to data includes damage by erasure of data or addition of other data.



 

Part 6 Keeping commercial documents and records verifying communications to Customs

Customs Act 1901

14  Subsection 240(1) (penalty)

Omit “$2,000”, substitute “30 penalty units”.

15  Subsection 240(1AA)

Omit “, 70 or 77D”, substitute “or 70”.

16  Subsection 240(1AA) (penalty)

Omit “20 penalty units”, substitute “30 penalty units”.

17  Subsection 240(1A)

Repeal the subsection, substitute:

          (1A)  A person who is the owner of goods exported from Australia must keep all the relevant commercial documents relating to the goods that:

                     (a)  come into the person’s possession or control at any time; and

                     (b)  are necessary to enable a Collector to satisfy himself or herself as to the correctness of information communicated by, or on behalf of, the person to Customs (whether in documentary or other form);

for the period of 5 years after the time when the goods were exported from Australia.

Penalty:  30 penalty units.

18  Before subsection 240(2)

Insert:

          (1B)  A person who, in Australia:

                     (a)  causes goods to be imported into, or exported from, Australia; or

                     (b)  receives goods that have been imported into, or are to be exported from, Australia;

must keep all the relevant commercial documents that come into the person’s possession or control at any time and relate to the goods concerned or to their carriage to or from Australia, being documents that are necessary to enable a Collector to satisfy himself or herself:

                     (c)  whether the person is complying with a Customs-related law; or

                     (d)  as to the correctness of information communicated by, or on behalf of, the person to Customs (whether in documentary or other form);

for the period of 5 years from the time when the goods were imported into, or exported from, Australia.

Penalty:  30 penalty units.

19  Subsections 240(2) and (3)

Omit “or (1A)”, substitute “, (1A) or (1B)”.

20  Subsections 240(4), (5) and (6)

Repeal the subsections, substitute:

             (4)  A person who is required by this section to keep a commercial document relating to particular goods may keep the document at any place (which may be a place outside Australia) and, subject to subsection (5), may keep the document in any form or store it in any manner.

             (5)  A person referred to in subsection (4) must:

                     (a)  keep the document in such a manner as will enable a Collector readily to ascertain whether the goods have been properly described for the purpose of importation or exportation, as the case requires, and, in the case of goods entered for home consumption, properly valued or rated for duty; and

                     (b)  if the document is in a language other than the English language—keep the document in such a way that a translation of the document into the English language can readily be made; or

                     (c)  if the document is a record of information kept by a mechanical, electronic or other device—keep the record in such a way that a document setting out in the English language the information recorded or stored can be readily produced.

Penalty:  30 penalty units.

             (6)  An authorised officer may, by written notice given to a person who is required under this section to keep a commercial document, require the person to inform the officer within a reasonable period, and in a manner specified in the notice, of the whereabouts of the document.

          (6A)  If:

                     (a)  a notice is given to a person under subsection (6); and

                     (b)  the person fails to comply with the notice;

the person commits an offence punishable, on conviction, by a penalty not exceeding 30 penalty units.

          (6B)  A person who is required to keep a commercial document must not alter or deface the document.

Penalty:  30 penalty units.

          (6C)  A document is not taken to be altered or defaced for the purposes of subsection (6B) merely because a notation or marking is made on it in accordance with ordinary commercial practice.

21  After section 240

Insert:

240AA   Authorised officer may require person to produce commercial documents

             (1)  An authorised officer may, by written notice given to a person who is required under section 240 to keep a commercial document, require the person to produce, either at the business premises in Australia of the person or at a place in Australia specified in the notice, and within a period specified in the notice, for inspection by an authorised officer:

                     (a)  if the document is in writing—the document; or

                     (b)  if the document is a record of information kept by a mechanical, electronic or other device—the information.

Note 1:       A person who keeps a record of information by means of a mechanical, electronic or other device must comply with a requirement made under subsection (1) by producing the information in a document setting out the information in a form the authorised officer can understand. See section 25A of the Acts Interpretation Act 1901 .

Note 2:       Failure to produce a commercial document following a requirement made under subsection (1) is an offence. See section 243SB.

             (2)  The period that may be specified in a notice given under subsection (1) must not be less than 14 days after the notice is given.

240AB   Verifying communications to Customs

             (1)  This section applies to a person who makes a communication (however described) to Customs under this Act.

             (2)  The purpose of this section is to help officers of Customs to verify the content of communications made to Customs.

             (3)  The person must keep, in accordance with this section, for the period of one year after the communication is made, a record that verifies the contents of the communication.

Penalty:  30 penalty units

             (4)  A person who is required by this section to keep a record may keep the record at any place (which may be a place outside Australia) and, subject to subsection (5), may keep the record in any form or store it in any manner.

             (5)  A person referred to in subsection (4) must:

                     (a)  if the record is in a language other than the English language—keep the record in such a way that a translation of the record into the English language can readily be made; or

                     (b)  if the record is kept by a mechanical, electronic or other device—keep the record in such a way that a document setting out in the English language the information recorded or stored can be readily produced.

             (6)  An authorised officer may, by written notice given to a person who is required under this section to keep a record, require the person to inform the officer within a reasonable period, and in a manner specified in the notice, of the whereabouts of the record.

             (7)  If:

                     (a)  a notice is given to a person under subsection (6); and

                     (b)  the person fails to comply with the notice;

the person commits an offence punishable, on conviction, by a penalty not exceeding 30 penalty units.

240AC   Authorised officer may require person to produce record

             (1)  An authorised officer may, by written notice given to a person who is required under section 240AB to keep a record, require the person to produce, either at the business premises in Australia of the person or at a place in Australia specified in the notice, and within a period specified in the notice, for inspection by an authorised officer:

                     (a)  if the record is in writing—the record; or

                     (b)  if the record is kept by a mechanical, electronic or other device—the information contained in the record.

Note 1:       A person who keeps a record of information by means of a mechanical, electronic or other device must comply with a requirement made under subsection (1) by producing the information in a document setting out the information in a form the authorised officer can understand. See section 25A of the Acts Interpretation Act 1901 .

Note 2:       Failure to produce a record following a requirement made under subsection (1) is an offence. See section 243SB.

             (2)  The period that may be specified in a notice given under subsection (1) must not be less than 14 days after the notice is given.

22  Section 240B

Repeal the section.