WARNING:
This Digest was prepared for debate. It reflects the legislation as
introduced and does not canvass subsequent amendments. This Digest
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CONTENTS
Passage History
Purpose
Background
Main Provisions
Endnotes
Contact Officer and Copyright Details
Customs and Excise Legislation Amendment Bill (No. 3)
1997
Date Introduced: 3 December 1997
House: House of Representatives
Portfolio: Industry, Science and Tourism
Commencement: The amendments outlined in
this Digest commence on Royal Assent.
The major
amendments:
- ensure that the provisions of the Customs Act 1901 may
apply with respect to Ashmore and Cartier Islands; and
- to delay until 1 October 1998 the date of effect of the
Government's decision reducing the duty free threshold for goods
imported by post
As there is no central theme to the Bill, a
brief background to the major amendments will be outlined in the
'Main Provisions' section of this Digest.
Amendments to the
Customs Act 1901
The major effect of items 1 and
2 of Schedule 1 of the Bill is to
ensure that the Customs Act 1901 may, where prescribed,
apply with respect to Ashmore and Cartier Islands. The amendments
can be said to be consequential to recent amendments which provide
customs and migration officials with powers to deal with landings
by illegal immigrants on the islands, and the amendment proposed by
the Bill providing that the Customs Act 1901 does not
extend to the external Territories.
The Ashmore and Cartier Islands are a group of
islands and reefs 500 nautical miles west of Darwin and 80 nautical
miles south of Timor.
Of greater interest to consumers and business is
the proposal to delay reducing the current 'exemption' from duty on
articles imported by post. The present threshold of $1 000 will
thus remain until 1 October 1998 when it will fall to $250.
Item 12 of Schedule 1 of the Customs
Amendment Act (No. 1) 1997 omitted $1,000 from paragraph (e)
of subsection 68(1) of the Customs Act 1901. The effect of
the amendment was to require an import entry for goods imported
into Australia through the Post Office costing more than $250. The
$250 value limit was to have commenced on 1 April 1998.
Item 7 of Schedule 1 of the
Bill provides that item 12 of Schedule 1 of the Customs Amendment
Act (No. 1) 1997 commences on 1 October 1998. This effectively
extends by six months the commencement date for the $250 value
limit. The limit is largely relevant to imports under Internet
trading.
The rationale given by the Government in the
Second Reading Speech for extending the commencement date of the
value limit is that it had received a significant number of
representations concerning the impact the decrease would have on
small to medium business. As a consequence of the representations
the Government indicated that the Australian Customs Service is
examining options to simplify entry procedures for goods imported
by post subject to the new entry requirements.
Amendment to the
Australian Postal Corporation Act 1989
A new subsection 90S(1) is inserted in the
Australian Postal Corporation Act 1989 by item
1 of Schedule 2 of the Bill, which
provides that the term 'Australia' does not include the external
Territories. The rationale given for the amendment in the
Explanatory Memorandum to the Bill is that a difficulty has arisen
in the application of section 90S, which provides authorised
examiners with power to open postal articles which are in the
course of post between Australia and a place outside Australia, due
to the definition of 'Australia' in the Act. The Explanatory
Memorandum states:
Whereas in the Customs Act, Australia
does not include the external Territories (being all external
Territories except Norfolk Island). The effect of this difference
in the definition of Australia is that mail that is in the course
of the post between any external Territory and Australia cannot be
examined by Customs. Section 90S does not apply to this mail
because the external Territories are not a place outside Australia
under the Postal Act.(1)
- Customs and Excise Legislation Amendment Bill (No. 3) 1997,
Explanatory
Memorandum, p. 7.
Ian Ireland
24 February1998
Bills Digest Service
Information and Research Services
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ISSN 1328-8091
© Commonwealth of Australia 1997
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Published by the Department of the Parliamentary Library,
1997.
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