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Customs Act 1974

  • - C2004A00087
  • No longer in force
Act No. 28 of 1974 as made
An Act to amend the Customs Act 1901-1973.
Date of Assent 01 Aug 1974
Date of repeal 25 Mar 2015
Repealed by Amending Acts 1970 to 1979 Repeal Act 2015
 

CUSTOMS ACT 1974 No. 28, 1974

CUSTOMS ACT 1974 No. 28 of 1974 - SECT. 1.
Short title.

CUSTOMS ACT 1974

No. 28 of 1974

An Act to amend the Customs Act 1901-1973.

BE IT ENACTED by the Queen, the Senate and the House of Representatives of Australia, as follows:-
Short title and citation.
1. (1) This Act may be cited as the Customs Act 1974.*

(2) The Customs Act 1901-1973* is in this Act referred to as the Principal Act.

(3) The Principal Act, as amended by this Act, may be cited as the Customs Act 1901-1974.

CUSTOMS ACT 1974 No. 28 of 1974 - SECT. 2.
Commencement.

2. This Act shall come into operation on the day on which it receives the Royal Assent.*

CUSTOMS ACT 1974 No. 28 of 1974 - SECT. 3.
Administration.

3. Section 6 of the Principal Act is repealed.

CUSTOMS ACT 1974 No. 28 of 1974 - SECT. 4.
Permission to deliver goods of approved kind for home consumption without entry.


4. Section 71B of the Principal Act is amended by adding at the end thereof the following sub-sections:-

"(5) Subject to sub-section (6), a permission under sub-section (1) does not authorize the delivery of goods in respect of which a quota order under sub-section (3) of section 132B is in force at any time if the Customs would have the right under sub-section (8) of that section, if the goods were entered for home consumption under sub-section (1) of section 37 at that time, to take security with respect to the goods for the protection of the revenue of the Customs.

"(6) For the purposes of sub-section (5), a quota order, or a variation of a quota order, shall be deemed not to be in force unless it has been served on the person to whom the quota order applies or has otherwise been brought to the notice of that person.".

CUSTOMS ACT 1974 No. 28 of 1974 - SECT. 5.
Rate of import duty.

5. Section 132 of the Principal Act is amended by omitting from sub-section (1) the words "Subject to this section" and substituting the words "Subject to this section and to section 132B".

CUSTOMS ACT 1974 No. 28 of 1974 - SECT. 6.

6. After section 132A of the Principal Act the following sections are inserted:-
Declared period quotaseffect on rates of import duty.
"132B. (1) If at any time the Minister is of the opinion that, for the reason that persons are anticipating, or may anticipate, an increase in the rate of duty applicable to goods of a particular kind, the quantity of goods of that kind that may be entered for home consumption during a period is likely to be greater than it would otherwise be, the Minister may, by notice published in the Gazette, declare that that period is, for the purposes of this section, a declared period with respect to goods of that kind.

"(2) The Minister shall, in a notice under sub-section (1) declaring that a period is a declared period for the purposes of this section, specify in the notice another period, being a period ending before the commencement of the declared period, as the base period in relation to the declared period.

"(3) Where the Minister makes a declaration under sub-section (1) specifying a declared period in respect of goods of any kind, he may, in respect of that kind of goods, or goods of a kind included in that kind of goods, make an order in writing (in this Act referred to as a 'quota order') applicable to a person specified in the order, being an order that states that the person's quota, for the declared period, in respect of goods of the kind to which the order relates is such quantity as is specified in the order or is nil, and, subject to sub-section (4) of this section and sub-section (6) of section 71B, the order comes into force forthwith.

"(4) Where, during a declared period, a person enters goods for home consumption, being goods of a kind in respect of which there is no quota order in force that is applicable to that person for the declared period, the Minister may, before the entry is passed and whether or not the declared period has expired, make, under sub-section (3), a quota order that is applicable to that person for that declared period in respect of goods of that
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kind, and a quota order so made shall, subject to sub-section (6) of section 71B and unless the contrary intention appears in the order, be deemed to have come into force immediately before the time of entry of the goods.

"(5) In making a quota order under sub-section (3), or revoking or varying a quota order under section 132C, with respect to a person, the Minister shall have regard to the quantity of goods (if any) of the kind to which the order relates that, at any time or times during the period that is the base period with respect to the declared period to which the order relates or during any other period that the Minister considers relevant, the person has entered for home consumption, and to such other matters as the Minister considers relevant.

"(6) If-

(a) at any time during a declared period, a person has entered any goods (in this section referred to as the 'relevant goods') for home consumption, being goods of a kind in respect of which there is in force at the time of entry of the goods a quota order that states that the person's quota in respect of goods of that kind is a quantity specified in the order;

(b) the quantity of the relevant goods so entered, together with goods (if any) of that kind previously entered for home consumption by the person during the declared period, exceeds the quota; and

(c) the amount of import duty paid or payable on the relevant goods at the rate of duty in force at the time of entry of the goods is less than the amount of duty applicable to those goods in accordance with the rate of duty in force on the day immediately following the last day of the declared period,
the rate of import duty payable on the relevant goods, or on so much of the relevant goods as, together with goods (if any) of that kind previously entered for home consumption by the person during the declared period, exceeds the quota, is the rate of duty in force on the day immediately following the last day of the declared period.

"(7) If-

(a) at any time during a declared period, a person has entered any goods for home consumption, being goods of a kind in respect of which there is in force at the time of entry of the goods a quota order that states that the person's quota in respect of goods of that kind is nil; and

(b) the amount of import duty paid or payable on those goods at the rate of duty in force at the time of entry of the goods is less than the amount of duty applicable to those goods in accordance with the rate of duty in force on the day immediately following the last day of the declared period,
the rate of import duty payable on the goods is the rate of duty in force on the day immediately following the last day of the declared period.

"(8) Where, at any time during a declared period, a person enters any goods for home consumption, being goods of a kind in respect of which there is in force at the time of entry of the goods a quota order that is applicable to that person for the declared period, the Customs shall have the right, before the entry is passed, in addition to requiring import duty to be paid on the goods at the rate in force at that time of entry of the goods, to require and take, for the protection of the revenue of the Customs in relation to any additional amount of duty that may become payable on the goods, or on a part of the goods, by virtue of the operation of sub-section (6) or (7), security by way of cash deposit of an amount equal to the amount of duty payable on the goods, or on that part of the goods, at the rate in force at the time of entry of the goods.

"(9) For the purposes of this section, a person shall be deemed to have entered goods for home consumption at a particular time (in this section referred to as the 'time of entry') if the person entered the goods, or caused the goods to be entered, for home consumption at that time or is, by virtue of sub-section (1B) or (1C) of section 37 or sub-section (2) of section 71B, deemed to have entered the goods for home consumption at that time.
Revocation and variation of quota orders.
"132C. (1) The Minister may, by writing under his hand, revoke or vary a quota order at any time before-

(a) the expiration of the declared period to which the quota order relates; or

(b) the expiration of the period within which, under regulations made by virtue of section 132E, application may be made for the review of the quota order,
whichever last occurs.

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"(2) Where a quota order is revoked by the Minister under this section, the revocation shall be deemed to have taken effect on the day on which the order came into force.

"(3) The revocation of a quota order under this section does not prevent the making of a further quota order that is applicable to the person to whom the revoked quota order was applicable and that has effect with respect to the declared period in respect of which the revoked quota order had effect, whether or not the kind of goods to which the further quota order relates is the same as the kind of goods to which the revoked quota order related.

"(4) Subject to sub-section (5), a variation of a quota order under this section shall, for the purposes of section 132B, be deemed to have had effect on and from the day on which the quota order came into force.

"(5) Where-

(a) a quota order applicable to a person states that the person's quota in respect of goods of the kind to which the order relates is a quantity specified in the order; and

(b) the Minister varies the order in such a way that the order specifies a lesser quantity or states that the person's quota is nil,
the variation has effect on and from the day on which it is made.
Service of quota orders, &c.
"132D. The Minister shall, as soon as practicable after he makes a quota order or revokes or varies a quota order, cause a copy of the quota order or of the revocation or variation, as the case may be, to be served on the person to whom the quota order is applicable.
Review of quota orders.
"132E. The regulations may make provision for and in relation to the review of quota orders and variations of quota orders, by a review tribunal, specified in, or constituted by or under, the regulations.".

CUSTOMS ACT 1974 No. 28 of 1974 - SECT. 7.
Formal amendments.

7. The Principal Act is amended as set out in the Schedule to this Act.

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CUSTOMS ACT 1974 No. 28 of 1974 - SCHEDULE


SCHEDULE
Section 7

FORMAL AMENDMENTS

1. The following provisions of the Principal Act are amended by omitting any number expressed in words that is used, whether with or without the addition of a letter or letters, to identify a section of that Act or of another Act, and substituting that number expressed in figures:-

Sections 4 (1) (definition of "Airport"), 35A (1A) and (1B), 40AA (4) and (7), 42 (2), 50 (4), 62, 71B (4), 104 (3), 120, 129 (3), 130A, 130B (1), 132 (3), 151 (1), (2), (3) and (8), 151A (1) and (3), 167 (5), 179A (definitions of "Committee" and "licence"), 183D (1), 183M (1), 183Q, 226 (2), 231 (1), 233A (2), 233B (3), 235 (1), 243, 263 and 273EA (2).

2. The following provisions of the Principal Act are amended by omitting the words "of this Act", "to this Act" and "of this section" (wherever occurring):-

Sections 4 (1) (definitions of "Airport", "Narcotic substance" and "Trafficable quantity"), 35A (1A), (1B) and (2), 37 (3), 40AA (3), (4), (5) and (7), 40A (4), 40B (2), (3), (4), (5), (6), (7) and (8), 50 (4), 62, 71B (3) and (4), 97 (3), 104 (3), 119 (2), 120, 129 (3) and (4), 130A, 130B (1), 151 (5), (6) and (7), 157 (3), 162 (3), 162A (8), 167 (5), 179A (definitions of "Committee" and "licence"), 183B (5) and (6), 183D (1), 183J (3), 183M (1), 199, 226 (2), 231 (1) and (3), 233A (2), 233B (3), 235 (1) and (4) and 275A (5).

3. The Principal Act is further amended as set out in the following table:-
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Provision Amendment ------------------------------------------------------------------------------ --
Section 4 (1) (definition of "Customs Acts") Omit "the Commonwealth" (wherever occurring),
substitute "Australia". Section 5 . . . . . . . . Omit "inclusive, of this Act", substitute
"inclusive". Section 7 . . . . . . . . Omit "the Commonwealth", substitute
"Australia". Section 13 (2) . . . . . . Omit "the Commonwealth" (wherever occurring),
substitute "Australia".
Omit "the nineteenth day of September, One
thousand nine hundred and twelve", substitute
"19 September 1912". Section 35A . . . . . . . Omit "the Commonwealth" (wherever occurring),
substitute "Australia". Section 59 . . . . . . . . Omit "the Commonwealth" (wherever occurring),
substitute "Australia". Section 65 (2) . . . . . . Omit "the Commonwealth", substitute
"Australia". Section 114A (2) . . . . . Omit "the Commonwealth", substitute
"Australia". Section 119 . . . . . . . Omit "the Commonwealth" (wherever occurring),
substitute "Australia". Section 127 . . . . . . . Omit "the Commonwealth" (wherever occurring),
substitute "Australia". Section 132 (3) . . . . . Omit "of this Act". Section 162B (4) (definition of "the Convention") Omit "the ninth day of December, One thousand
nine hundred and sixty", substitute "9 December
1960". Section 183A (4) . . . . . Omit "the thirty-first day of December",
substitute "31 December". Section 214 (2) . . . . . Omit "to this Act". Section 233B (1B) . . . . Omit "of this section". Section 263 . . . . . . . Omit "of this Act". Schedule I . . . . . . . . Omit from the heading of the form "THE
COMMONWEALTH OF". Schedule III . . . . . . . Omit from the heading of the form "THE
COMMONWEALTH OF". Schedule IV . . . . . . . Omit from the heading of the form "THE
COMMONWEALTH OF". Schedule V . . . . . . . . Omit from the heading of the form "THE
COMMONWEALTH OF". ------------------------------------------------------------------------------ --
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CUSTOMS ACT 1974 No. 28 of 1974 - NOTES


NOTES
1. Act No. 28, 1974; assented to 1 August 1974.
2. Act No. 6, 1901, as amended by No. 21, 1906; Nos. 9 and 36, 1910; No. 19, 1914; No. 10, 1916; No. 19, 1922; No. 12, 1923; No. 22, 1925; No. 6, 1930; Nos. 7 and 45, 1934; No. 7, 1935; No. 85, 1936; No. 54, 1947; No. 45, 1949; Nos. 56 and 80, 1950; No. 56, 1951; No. 108, 1952; No. 47, 1953; No. 66, 1954; No. 37, 1957; No. 54, 1959; Nos. 42 and 111, 1960; No. 48, 1963; Nos. 29, 82 and 133, 1965; No. 28, 1966; No. 54, 1967; Nos. 14 and 104, 1968; Nos. 12 and 134, 1971; No. 162, 1973; and No. 216, 1973 (as amended by No. 20, 1974).