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Schedule 1—Import processing charges

Schedule 1 Import processing charges

   

Customs Act 1901

1  At the end of section 71B

Add:

Exemptions from charge

             (4)  The Minister may, by legislative instrument, determine one or more of the following:

                     (a)  that specified persons are exempt from liability to pay import declaration processing charge;

                     (b)  that persons are exempt from liability to pay import declaration processing charge in respect of import declarations relating to specified goods;

                     (c)  that specified persons are exempt from liability to pay import declaration processing charge in respect of import declarations relating to specified goods.

             (5)  An instrument under subsection (4) takes effect on the day specified in the instrument (which may be earlier or later than the day the instrument is made).

Refund of charge

             (6)  If:

                     (a)  a person pays an amount of import declaration processing charge on or after the day an instrument under subsection (4) takes effect; and

                     (b)  the person is exempt from liability to pay that amount of charge because of that instrument;

the Comptroller-General of Customs must, on behalf of the Commonwealth, refund to the person an amount equal to the amount of charge paid.

Debt

             (7)  An amount of import declaration processing charge that a person is liable to pay:

                     (a)  is a debt due by the person to the Commonwealth; and

                     (b)  may be recovered by action in a court of competent jurisdiction.

2  At the end of section 71DI

Add:

Debt

             (4)  An amount of warehouse declaration processing charge that a person is liable to pay:

                     (a)  is a debt due by the person to the Commonwealth; and

                     (b)  may be recovered by action in a court of competent jurisdiction.