Explanatory Memorandum
(Circulated by authority of the Minister for Justice and Customs, Senator the Honourable Christopher Martin Ellison, MP)Schedule 13 - Undeclared dutiable goods in unaccompanied baggage
Customs Act 1901
This item amends subsection 209(1) of the Customs Act to insert a reference to new paragraph 229(1)(qa) that is going to be inserted into the Act by item 2 (see below).
Section 209 of the Customs Act allows an officer of Customs to impound certain goods instead of seizing them. The power to impound can only be exercised in respect of dutiable goods that are forfeited by virtue of paragraph 229(1)(a), (g), (o), (p) or (q) (these paragraphs cover goods on which duty has been sought to be evaded), except if they are prohibited imports or if the amount of duty sought to be evaded exceeds $5,000.
If the owner of the goods pays the amount of duty owing plus a penalty within 21 days after receiving a notice about the impoundment, the goods will be released to the owner and they will no longer be forfeited.
Item 2 will insert into subsection 229(1) a new class of goods that will be forfeited to the Crown being dutiable goods found in the unaccompanied personal or household effects of a person, where the person has denied having such goods.
This amendment to section 209 will allow a Customs officer to impound those undeclared goods instead of seizing them. This will ensure that this class of forfeited goods is treated the same as other similar forfeited goods.
Item 2 - After paragraph 229(1)(q)
This item inserts a new class of goods into subsection 229(1) of the Customs Act. Subsection 229(1) sets out those goods which shall be forfeited to the Crown.
Paragraph 229(1)(q) currently covers all dutiable goods found in the possession or in the baggage of any person who has got out of, landed from or gone on board any ship boat or aircraft and who has denied that he has any dutiable goods in his possession, or who when questioned by an officer has not fully disclosed that such goods are in his possession or baggage.
It is possible for passengers to send some or all of their baggage to Australia at a different time to when they travel to Australia. These goods are referred to as unaccompanied personal or household effects. Currently if a person denies that they have dutiable goods in those effects or does not fully disclose that they have dutiable goods in their unaccompanied effects when questioned by an officer, those goods are not forfeited.
New paragraph 229(1)(qa) as contained in this item will ensure that undeclared dutiable goods found in a persons unaccompanied personal or household effects shall be forfeited to the Crown. This will ensure that accompanied and unaccompanied goods are treated consistently.