Summary
Amends the: Customs Act 1901 in relation to: the new Certificate of Origin requirements for the Singapore-Australia Free Trade Agreement; broker licensing provisions; and false or misleading declarations in using the new SmartGate automated passenger processing system; and Customs Act 1901 and Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 in relation to duty recovery and payments under protest and the treatment of certain refunds.