Explanatory Memorandum
(Circulated by authority of the Minister for Justice and Customs, Senator the Honourable Christopher Martin Ellison)Notes on clauses
1. This clause provides for the Bill, when enacted, to be cited as the Customs Legislation Amendment (Import Processing Charges) Act 2005.
1. Subclause (1) provides that each provision of this Act specified in column 1 of the table in that subclause commences or is taken to have commenced on the day or at the time specified in column 2 of the table.
2. Item 1 of the table provides that sections 1 to 3 and anything in this Act not elsewhere covered by the table will commence on the day on which the Act receives the Royal Assent.
3. Item 2 of the table provides that item 1 of Schedule 1 commences immediately after the commencement of item 44 of Schedule 3 to the Customs Legislation Amendment Act (No. 1) 2002.
4. Item 3 of the table provides that item 2 of Schedule 1 commences immediately after the commencement of item 19 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001.
5. Item 4 of the table provides that items 3 and 4 of Schedule 1 commence immediately after the commencement of item 119 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001.
6. Item 5 of the table provides that items 5 to 7 of Schedule 1 commence immediately after the commencement of items 6 to 11 of Schedule 1 to the Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2004.
7. Item 6 of the table provides that item 8 of Schedule 1 commences immediately after the commencement of item 37 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001.
8. Item 7 of the table provides that items 9 to 12 of Schedule 1 commence immediately after the commencement of sections 3 to 6 of the Import Processing Charges Act 2001.
9. Item 8 of the table provides that item 13 of Schedule 1 commences immediately after the commencement of Schedule 1 to the Import Processing Charges (Amendment and Repeal) Act 2002.
10. The commencement of items 1 to 13 of Schedule 1 is explained in more detail below in the notes for Schedule1.
11. Subclause (2) provides that Column 3 of the table contains additional information that is not part of the Act.
12. This clause is the formal enabling provision for the Schedule to the Bill, providing that each Act specified in a Schedule is amended in accordance with the applicable items of the Schedule. In this Bill, the Customs Act 1901 (the Customs Act) and the Import Processing Charges Act 2001 (the IPC Act) are being amended.
13. The clause also provides that the other items of the Schedules have effect according to their terms. This is a standard enabling clause for transitional, savings and application items in amending legislation.
Schedule 1 - Amendments
Item 1 - Subsection 4(1) (definition of screening charge)
14. This item amends subsection 4(1) of the Customs Act by repealing the definition of screening charge. This is a consequence of the repeal of screening charge imposed by the IPC Act (see item 11 below).
15. This item commences immediately after the commencement of item 44 of Schedule 3 to the Customs Legislation Amendment Act (No. 1) 2002. Item 44 inserts the definition of screening charge into the Customs Act.
Item 2 - Subsection 4(1) (definition of self-assessed clearance declaration charge)
16. This item amends subsection 4(1) of the Customs Act by repealing the definition of self-assessed clearance declaration charge. This is a consequence of the repeal of self-assessed clearance declaration charge imposed by the IPC Act (see item 11 below).
17. This item commences immediately after the commencement of item 19 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 (the ITM Act). Item 19 inserts the definition of self-assessed clearance declaration charge into the Customs Act.
18. This item repeals section 64ABC of the Customs Act. This section creates the liability of a special cargo reporter who communicates an abbreviated cargo report to Customs to pay screening charge. This section is being repealed as a consequence of the repeal of screening charge imposed by the IPC Act (see item 11 below).
19. This item is a technical amendment only and amends section 67EA of the Customs Act to remove the reference to section 64ABC as a consequence of the repeal of section 64ABC by item 3 above.
20. Items 3 and 4 commence immediately after the commencement of item 119 of Schedule 3 to the ITM Act. Item 119 inserts section 64ABC into the Customs Act.
21. This item is a technical amendment only and amends subsection 71AAAL(1) of the Customs Act to omit the reference to self-assessed clearance declaration charge as a consequence of the repeal of this charge by item 11 below.
Item 6 - Paragraph 71AAAP(6)(b)
22. This item is a technical amendment only and amends paragraph 71AAAP(6)(b) of the Customs Act to omit the reference to self-assessed clearance declaration charge as a consequence of the repeal of this charge by item 11 below.
23. This item repeals section 71AAA of the Customs Act. This section creates the liability of a person who communicates a self-assessed clearance declaration to Customs to pay self assessed clearance declaration charge. This section is being repealed as a consequence of the repeal of self-assessed clearance declaration charge imposed by the IPC Act (see item 11 below).
24. Items 5 to 7 commence immediately after the commencement of items 6 to 11 of Schedule 1 to the Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2004 (the Application Act). Item 6 of the Application Act inserts sections 71AAAL and 71AAAP into the Customs Act and item 7 of the Application Act amends section 71AAA.
25. This item repeals section 71AAB of the Customs Act. This section sets out when self-assessed declaration screening charge is to be paid and enables special arrangements to be made for the payment of that charge. This section is being repealed as a consequence of the repeal of self-assessed clearance declaration charge imposed by the IPC Act (see item 11 below).
26. This item commences immediately after the commencement of item 37 of Schedule 3 to the ITM Act. Item 37 inserts section 71AAB into the Customs Act.
Import Processing Charges Act 2001
Item 9 - Subsection 3(1) (paragraphs (a) and (b) of the definition of import processing charge
27. This item repeals paragraphs 3(1)(a) and (b) of the definition of import processing charge in the IPC Act. These paragraphs set out the definitions of screening charge and self-assessed clearance declaration processing charge for the purposes of the IPC Act. These definitions are being repealed as a consequence of the repeal of these charges by item 11 below.
Item 10 - Subsection 3(1) (definition of reportable document)
28. This item repeals the definition of reportable document in subsection 3(1) of the IPC Act. This definition is only relevant for the self-assessed clearance declaration charge and is being repealed as a consequence of the repeal of that charge by item 11 below.
Item 11 - Subsections 4(1) and (2)
29. This item repeals subsection 4(1) and (2) of the IPC Act. Subsection 4(1) imposes screening charge and subsection 4(2) imposes self-assessed clearance declaration charge. These charges are both being repealed.
30. This item repeals subsection 5(1) of the IPC Act. Subsection 5(1) sets out the amount of self-assessed clearance declaration charge and is being repealed as a consequence of the repeal of that charge by item 11 above.
31. Items 9 to 12 commence immediately after the commencement of sections 3 to 6 of the IPC Act. The IPC Act will commence on the day fixed by Proclamation under subsection 2(3) of the ITM Act. This day is expected to be in the second half of 2005.
32. This item repeals subsection 5(2) of the IPC Act. Subsection 5(2) sets out the amount of screening charge and is being repealed as a consequence of the repeal of that charge by item 11 above.
33. This commences immediately after the commencement of Schedule 1 to the Import Processing Charges (Amendment and Repeal) Act 2002. Schedule 1 to that Act amends subsection 5(2) so item 13 will commence immediately after that amendment.