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CONTENTS
Passage History
Purpose
Background
Main Provisions
Contact Officer and Copyright Details
Customs Amendment (Temporary
Importation) Bill 1999
Date Introduced: 31 March 1999
House: Senate
Portfolio: Justice and Customs
Commencement: On Royal Assent
To provide that
customs duty is not payable where goods are imported on a temporary
basis for use in the Sydney 2000 Olympic games and related events
where the goods are exported by the end of 2000, and to provide for
applications to be made for the delivery of such goods in Australia
to ensure that there is sufficient information for customs
purposes.
Section 162A of the Customs Act 1901
(the Principal Act) allows for regulations to be made allowing for
the duty free importation of goods where security is provided to
cover the duty payable on the goods if they are not exported from
Australia or an undertaking is given that this amount will be paid
if the goods are not exported. Duty will be payable if the goods
are not exported within 12 months of importation or such longer
period as is allowed. In the later case, an application must be
made seeking the exemption from duty. Regulation 125A provides for
the section 162A duty free importation to apply to goods used in,
or for a purpose related to, the Sydney 2000 Olympic Games, Sydney
2000 Paralympic Games, certain events in the Sydney Cultural
Olympics and a number of events leading up to these Olympics.
As noted in the second reading speech for the
Bill, potential problems arise in relation to goods that are not
exported within 12 months of importation as duty will be payable on
the goods unless an extension of this time is allowed following an
application from the importer. When a large number of imported
goods are under consideration, such as goods for use in the
Olympics, this has the potential to cause an increased workload
where each application has to be made and considered on an
individual basis. It is therefore proposed to exempt such goods
from this requirement for individual consideration where they are
exported before the end of 2000 (by which time the various events
will have concluded).
The 1997-98 Annual Report for the Australian
Customs Service states:
During the year, the Ministerial Committee on
the Sydney 2000 Olympic Games agreed to introduce certain import
concessions for the 2000 Olympic and Paralympic Games and
associated test events. To achieve this, development commenced of a
concessional package that will include:
-
- a new regulation to facilitate the temporary importation of
goods; ....
As noted above, regulation 125A has implemented
this process. However, changes to the Principal Act are necessary
to facilitate the process as described above.
The other matter addressed by the Bill is the
provision of information regarding goods where information is not
provided regarding the goods that are temporarily imported into
Australia. The provision of information for such goods is currently
dealt with in agreements between Australia and other countries that
provide for the temporary importation of goods. However, this will
not apply where the goods are temporarily imported for use in the
Olympics or related events and there is no power to demand
information when it is not supplied under an agreement, although
this may be grounds for refusing delivery of goods temporarily
imported duty free. The amendments will insert a specific power to
demand information prior to delivery of the goods.
Proposed subsection 162A(5A), which will be
inserted into the Principal Act by item 1 of Schedule
1 of the Bill, provides that duty is not payable in
relation to goods imported under regulation 125A (see above) unless
the goods are dealt with in contravention of the regulations (eg
used for a purpose other than one related to the Olympics or
associated events) or if the goods are not exported before 31
December 2000 and no extension of time has been applied for and
granted. This amendment will apply to goods delivered before or
after the commencement of the proposed subsection (item
2).
The Collector of Customs may grant permission
for a person to take delivery of temporarily imported goods if they
are covered by a security or undertaking and are not accompanied by
documents in accordance with an agreement between Australia and
another country relating to temporary duty free importation only if
an application is made under proposed section 162AA (item
5). Similarly, proposed subsection 162A(6A) provides that
such goods are not be exported without an application being made
under proposed section 162AA (item 6).
Proposed section 162AA provides that where an
application is required to be made it may be made by document or
computer and is to contain the information required (item
7). It may be noted that the information that may be
required is not restricted to that required for tracing the
goods.
Chris Field
25 May 1999
Bills Digest Service
Information and Research Services
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ISSN 1328-8091
© Commonwealth of Australia 1999
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Published by the Department of the Parliamentary Library,
1999.
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