Customs Act 1901
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Hide history noteDiv 4A, comprising s 77A to 77E, repealed by No 95 of 2001, s 3, Sch 3, Pt 4, item 84. Div 4A formerly read:
SECTION 77A REGISTERED COMPILE USERS
77A(1) [Requirement]To communicate with Customs by computer for a purpose identified in Division 4, a person must be a registered COMPILE user.
77A(2) [Application]A person wishing to become a registered COMPILE user may apply to the CEO to be so registered.
HistoryS 77A(2) amended by No 85 of 1995, s 11 and Sch 9, effective 1 July 1995.
77A(3) [Form and contents of application]An application must:
(a) be in writing; and
(b) be in an approved form; and
(c) contain such information as the form requires; and
(d) be signed in the manner indicated in the form.
77A(4) [Additional information]The CEO may require an applicant for registration to give such additional information as the CEO considers necessary for the purposes of this Act and may refuse to register the person until the information is given to the satisfaction of the CEO.
HistoryS 77A(4) amended by No 85 of 1995, s 11 and Sch 9, effective 1 July 1995.
77A(5) [CEO's duty]Where an application is made to the CEO under this section, the CEO must, having regard to that application and, where additional information is supplied in response to a request under subsection (4), to that additional information:
(a) register the applicant as a registered COMPILE user by signing a notice stating that the applicant is a registered COMPILE user; or
(b) refuse to register the applicant as a registered COMPILE user by signing a notice stating that the CEO has refused to register the applicant and setting out the reasons for the refusal.HistoryS 77A(5) amended by No 85 of 1995, s 11 and Sch 9, effective 1 July 1995.
77A(6) [Where registration refused]Without limiting the generality of subsection (5), the CEO may refuse to register an applicant as a registered COMPILE user if the CEO is satisfied that the applicant does not have and is not likely to acquire within a reasonable time after making the application, computer facilities of the kind referred to in paragraph (8)(a).
HistoryS 77A(6) amended by No 85 of 1995, s 11 and Sch 9, effective 1 July 1995.
77A(7) [Effective date]Where the CEO registers a person as a registered COMPILE user, the registration has effect from the day on which the relevant notice was signed.
HistoryS 77A(7) amended by No 85 of 1995, s 11 and Sch 9, effective 1 July 1995.
77A(8) [Agreement]Each registered COMPILE user must, as soon as practicable after registration, enter into an agreement with Customs, setting out the terms and conditions of computer access to Customs for the purpose of communications relating to the importation of goods including:
(a) a condition that the user will use computer facilities of a kind specified in the agreement for all computer communications with Customs relating to import entries; and
(b) a condition that the user, when assigned a personal identification number by the CEO, will ensure the security of the number in a manner indicated in the agreement.HistoryS 77A(8) amended by No 85 of 1995, s 11 and Sch 9, effective 1 July 1995.
77A(9) [PIN numbers]Where a registered COMPILE user enters into a COMPILE user agreement, the CEO must forthwith allocate to the user:
(a) if the user is a natural person - a PIN number or sufficient PIN numbers for the user and each employee of the user who is nominated to Customs in accordance with the agreement; or
(b) if the user is not a natural person - sufficient PIN numbers for each employee of the user who is nominated to Customs in accordance with the agreement.HistoryS 77A(9) amended by No 85 of 1995, s 11 and Sch 9, effective 1 July 1995.
77A(10) [Licensed customs agent]A registered COMPILE user who is a licensed customs agent under Part XI of this Act must not allocate a PIN number to an employee of that agent unless the employee is himself or herself a licensed customs agent under that Part.
77A(11) [Cancellation of PIN number]Where, at any time the CEO becomes satisfied that a person who is a registered COMPILE user has failed to comply:
(a) with an obligation imposed on the user under this Act; or
(b) with a term of the applicable COMPILE user agreement;the CEO may cancel the allocation of all or any of the PIN numbers allocated to the user by sending a notice that the allocation has been cancelled and setting out the reasons for that cancellation.
HistoryS 77A(11) amended by No 85 of 1995, s 11 and Sch 9, effective 1 July 1995.
77A(12) [Effect of cancellation]The cancellation of the allocation to a registered COMPILE user of a PIN number or PIN numbers has effect from the day the relevant notice was signed.
77A(13) [Notice]The CEO must, as soon as practicable after signing a notice under subsection (5) or (11), serve a copy of the notice on the person concerned but a failure to do so does not alter the effect of the notice.
SECTION 77B UNAUTHORISED USE OF REGISTERED COMPILE USER'S PIN NUMBERHistoryS 77A(13) amended by No 85 of 1995, s 11 and Sch 9, effective 1 July 1995.
S 77A inserted by No 34 of 1992, s 18, effective 1 September 1992.
77B
Where a computer import entry or a withdrawal of such an entry is communicated to Customs using a registered COMPILE user's PIN number:
(a) without the authority of the user to whom the number was assigned; and
(b) before notification to Customs by the user of a possible breach of security;that entry or withdrawal will be taken, subject to any evidence of the user to the contrary, to have been communicated by the user.
SECTION 77C CONTINGENCY ARRANGEMENTS TO APPLY WHEN THE COMPILE COMPUTER SYSTEM IS DOWNHistoryS 77B inserted by No 34 of 1992, s 18, effective 1 September 1992.
77C(1) [Application of contingency arrangements]The contingency arrangements set out in sections 77D and 77E:
(a) only apply if the CEO declares, in writing, that they are to apply; and
(b) only cease to apply if the CEO declares, in writing, that they cease to apply.
77C(2) [When COMPILE computer system inoperative]The COMPILE computer system is inoperative if:
(a) registered COMPILE users cannot transmit to Customs import entries; or
(b) Customs cannot transmit to registered COMPILE users import entry advices; or
(c) Customs cannot transmit to registered COMPILE users authorities to take goods into home consumption or to warehouse them.
77C(3) [Declaration that contingency arrangements apply]If the COMPILE computer system is inoperative, the CEO may declare, in writing, that the contingency arrangements apply.
77C(4) [Declaration that contingency arrangements cease to apply]If:
(a) the CEO has declared, in writing, that the contingency arrangements apply; and
(b) the COMPILE computer system becomes operative again;the CEO may declare, in writing, that the contingency arrangements cease to apply.
77C(5) [Communication of CEO declaration]If the CEO makes a declaration under subsection (3) or (4), the CEO must communicate the declaration, in a prescribed manner, to all registered COMPILE users.
SECTION 77D CONTINGENCY ARRANGEMENTS FOR GOODS NOT SUBJECT OF AN IMPORT ENTRY ADVICEHistoryS 77C substituted by No 85 of 1995, s 6 and Sch 4 item 9, effective 9 November 1995.
77D(1) [Application for permission to take goods]If, while a declaration that contingency arrangements apply is in force:
(a) a registered COMPILE user cannot enter for home consumption or warehousing goods imported or proposed to be imported; or
(b) Customs cannot transmit to a registered COMPILE user an import entry advice in respect of goods so imported or proposed to be imported;the user may apply to Customs, in writing, for permission to take the goods into home consumption, or to warehouse them.
HistoryS 77D(1) inserted by No 85 of 1995, s 6 and Sch 4 item 9, effective 9 November 1995.
77D(2) [Form and contents of application]An application must:
(a) be in an approved form; and
(b) include such information as the approved form requires; and
(c) be signed in the manner indicated in the approved form.HistoryS 77D(2) inserted by No 85 of 1995, s 6 and Sch 4 item 9, effective 9 November 1995.
77D(3) [Decision by Customs officer]Subject to subsection (4), an officer of Customs may, on receipt of an application, by notice in writing:
(a) grant permission for the goods to which the application relates to be taken into home consumption, or to be warehoused; or
(b) refuse to grant such a permission and set out in the notice the reasons for so refusing.HistoryS 77D(3) inserted by No 85 of 1995, s 6 and Sch 4 item 9, effective 9 November 1995.
77D(4) [Permission may be subject to conditions]A permission granted in respect of such goods is subject to any condition specified in the permission that Customs considers appropriate.
HistoryS 77D(4) inserted by No 85 of 1995, s 6 and Sch 4 item 9, effective 9 November 1995.
77D(5) [COMPILE user to comply with requirements]If permission is granted in respect of such goods, the registered COMPILE user to whom the permission is granted must not fail to:
(a) give Customs a return:
(i) by the end of the working day next following the day on which the CEO declares that the contingency arrangements cease to apply; orproviding particulars in accordance with section 71L in respect of the goods; and
(ii) within such longer period as is specified in the permission;
(b) at the time when the return is given to Customs, pay any duty, or other charge owing at the rate applicable at the time the permission is granted; and
(c) comply with any condition to which the permission is subject.Penalty: 50 penalty units.
HistoryS 77D(5) amended by No 82 of 2002, Sch 1 [ 45], effective 10 October 2002.
S 77D(5) amended by No 176 of 1999, s 3 and Sch 2, item 23, applicable in relation to goods taken into home consumption under a permission granted under s 77D after commencement of the amendment on 1 July 2000; inserted by No 85 of 1995, s 6 and Sch 4 item 9, effective 9 November 1995.
77D(5A) [Reasonable excuse]Subsection (5) does not apply if a person has a reasonable excuse.
Note:
A defendant bears an evidential burden in relation to the matter in subsection (5A) (see subsection 13.3(3) of the Criminal Code ).
S 77D(5A) inserted by No 82 of 2002, Sch 1 [ 46], effective 10 October 2002.
77D(5B) [Liabilty]
Subsection (5) is an offence of strict liability.
Note:
For strict liability , see section 6.1 of the Criminal Code .
S 77D(5B) inserted by No 82 of 2002, Sch 1 [ 46], effective 10 October 2002.
77D(6) [Revocation of permission]
If:
(a) an officer of Customs is satisfied that a registered COMPILE user to whom a permission has been granted under this section in respect of goods has failed to comply with any of the conditions to which the permission is subject; and
(b) all or any of the goods have not been taken into home consumption or warehoused in accordance with the permission;
the officer may, at any time before those goods are taken into home consumption or warehoused, by notice in writing, revoke the permission and set out in the notice the reasons for the revocation.
S 77D(6) inserted by No 85 of 1995, s 6 and Sch 4 item 9, effective 9 November 1995.
77D(7) [Withdrawal of application]
If:
(a) an application has been delivered to Customs in respect of goods; and
(b) before an officer of Customs has decided whether or not to grant permission for the goods to be taken into home consumption or to be warehoused, the CEO declares, in writing, that the contingency arrangements cease to apply;
the application is taken to have been withdrawn.
S 77D(7) inserted by No 85 of 1995, s 6 and Sch 4 item 9, effective 9 November 1995.
77E(1) [Application for permission to take goods]
If, while a declaration that contingency arrangements apply is in force, a registered COMPILE user:
(a) has received an import entry advice in respect of goods; but
(b) has not received an authority to take the goods into home consumption or to warehouse them;
the user may apply to Customs, in writing, for permission to take the goods into home consumption or to warehouse them.
77E(2) [Form and contents of application]
An application must:
(a) be in an approved form; and
(b) include such information as the approved form requires; and
(c) be signed in the manner indicated in the approved form; and
(d) if, at the time of making an application, the user had been required under subsection 71D(2) to give Customs commercial documents or additional information but had not complied with that requirement - be accompanied by the commercial documents or additional information so required.
77E(3) [Decision by Customs officer]
Subject to subsection (4), an officer of Customs may, on receipt of an application, by notice in writing:
(a) grant permission for the goods to which the application relates to be taken into home consumption or to be warehoused; or
(b) refuse to grant such a permission and set out in the notice the reasons for so refusing.
77E(4) [Permission may be subject to conditions]
A permission granted in respect of such goods is subject to any condition, specified in the permission, that Customs considers appropriate.
77E(5) [COMPILE user to comply with requirements]
If permission is granted in respect of such goods, the registered COMPILE user to whom the permission is granted must not fail to:
(a) comply with any condition to which the permission is subject; and
(b) if, at the time of making an application, the user had not paid any duty or other charge owing in relation to the goods - by the end of the working day next following the day on which the CEO declares that the contingency arrangements cease to apply, pay any duty or other charge owing at the rate applicable at the time the permission is granted.
Penalty: 50 penalty units.
S 77E(5) amended by No 82 of 2002, Sch 1 [ 47], effective 10 October 2002.
S 77E(5) amended by No 176 of 1999, s 3 and Sch 2, item 25, applicable in relation to goods entered for home consumption after commencement of the amendment on 1 July 2000.
77E(5A) [Reasonable excuse]
Subsection (5) does not apply if a person has a reasonable excuse.
Note:
A defendant bears an evidential burden in relation to the matter in subsection (5A) (see subsection 13.3(3) of the Criminal Code ).
S 77E(5A) inserted by No 82 of 2002, Sch 1 [ 48], effective 10 October 2002.
77E(5B) [Liability]
Subsection (5) is an offence of strict liability.
Note:
For strict liability , see section 6.1 of the Criminal Code .
S 77E(5B) inserted by No 82 of 2002, Sch 1 [ 48], effective 10 October 2002.
77E(6) [Revocation of permission]
If:
(a) an officer of Customs is satisfied that a registered COMPILE user to whom a permission has been granted under this section has failed to comply with any of the conditions to which the permission is subject; and
(b) all or any of the goods have not been taken into home consumption or warehoused in accordance with the permission;
the officer may, at any time before the user takes those goods into home consumption or warehouses them, by notice in writing, revoke the permission and set out in the notice the reasons for the revocation.
77E(7) [Withdrawal of application]
If:
(a) an application has been delivered to Customs in respect of goods; and
(b) before an officer of Customs has decided whether or not to grant permission for the goods to be taken into home consumption or to be warehoused, the CEO declares, in writing, that the contingency arrangements cease to apply;
the application is taken to have been withdrawn and Customs must deal with the computer import entry, transmitted by the registered COMPILE user who provided the application to Customs, in the normal manner.
S 77E inserted by No 85 of 1995, s 6 and Sch 4 item 9, effective 9 November 1995.
Div 4A inserted by No 34 of 1992, s 18, effective 1 September 1992. S 18 of No 34 of 1992 contains the following provisions:
18(2)
Where a person has, before the day on which Division 4A of Part IV of the Principal Act, as amended by this Act commences, entered into an agreement for the use of the COMPILE computer system and has been allocated a PIN number or PIN numbers, that person is to be taken on and after that day but subject to subsection (3):
(a) to have been registered as a registered COMPILE user under subsection 77A(5) of the Principal Act as amended by this Act; and
(b) to have entered into an appropriate COMPILE user agreement in accordance with the requirements of subsection 77A(8) of that Act as so amended; and
(c) to have been allocated that PIN number or those PIN numbers in accordance with subsection 77A(9) of the Principal Act as so amended.
18(3)
Despite subsection (2), each person to whom that subsection refers must, within 2 months after the day of commencement referred to in that subsection, enter into a new COMPILE user agreement to replace the agreement previously entered into.
18(4)
If a person to whom subsection (2) refers fails to enter into a new agreement, within the period referred to in subsection (3), the person's registration as a registered COMPILE user is, at the end of the period of 2 months, taken to have been cancelled.
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