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Customs Undertakings (Penalties) Act 1981

Authoritative Version
  • - C2015C00374
  • In force - Superseded Version
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Act No. 47 of 1981 as amended, taking into account amendments up to Customs and Other Legislation Amendment (Australian Border Force) Act 2015
An Act to provide for penalties for breaches of undertakings with respect to the importation into Australia of dutiable goods
Administered by: Immigration and Border Protection
Registered 06 Aug 2015
Start Date 01 Jul 2015
End Date 30 Jun 2016
Table of contents.

Customs Undertakings (Penalties) Act 1981

No. 47, 1981

Compilation No. 3

Compilation date:                              1 July 2015

Includes amendments up to:            Act No. 41, 2015

Registered:                                         6 August 2015

 

 

 

 

 

 

 

 

 

About this compilation

This compilation

This is a compilation of the Customs Undertakings (Penalties) Act 1981 that shows the text of the law as amended and in force on 1 July 2015 (the compilation date).

This compilation was prepared on 4 August 2015.

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on ComLaw (www.comlaw.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on ComLaw for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on ComLaw for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

  

  

  


Contents

1............ Short title............................................................................................. 1

2............ Commencement................................................................................... 1

2A......... General administration of Act............................................................. 1

3............ Interpretation....................................................................................... 1

4............ Penalty................................................................................................ 2

Endnotes                                                                                                                                      3

Endnote 1—About the endnotes                                                                              3

Endnote 2—Abbreviation key                                                                                  5

Endnote 3—Legislation history                                                                               6

Endnote 4—Amendment history                                                                             7


An Act to provide for penalties for breaches of undertakings with respect to the importation into Australia of dutiable goods

1  Short title

                   This Act may be cited as the Customs Undertakings (Penalties) Act 1981.

2  Commencement

                   This Act shall come into operation on the day on which the Customs Amendment (Tenders) Act 1981 comes into operation.

2A  General administration of Act

                   The Comptroller‑General of Customs (within the meaning of the Customs Act 1901) has the general administration of this Act.

3  Interpretation

             (1)  In this Act, unless the contrary intention appears:

Customs undertaking means an undertaking given under subsection 267(1) or 268(2) of the Customs Act 1901, and includes such an undertaking as varied.

item of a Customs Tariff and proposed item of a Customs Tariff have the same respective meanings as in Part XVI of the Customs Act 1901.

prescribed percentage, in relation to goods, means the prescribed percentage set out in the Customs undertaking that relates to the goods.

             (2)  For the purposes of this Act, where a Customs undertaking sets out the value of a unit of the goods to which the undertaking relates, the value of the goods shall be calculated in accordance with that value.

4  Penalty

             (1)  Subject to subsection (2), where a person breaches a Customs undertaking given by him or her, there is payable by that person to the Commonwealth, by way of penalty, an amount equal to the prescribed percentage of the value of the goods to which the undertaking relates.

             (2)  Where a person who has given a Customs undertaking has, in partial compliance with the undertaking, entered goods for home consumption under an item, or proposed item, of a Customs Tariff to which the undertaking relates during the period, or each of the periods, specified in the undertaking, the penalty otherwise applicable under subsection (1) shall be reduced by an amount that bears to the amount of that penalty the same proportion as:

                     (a)  where a particular quantity of goods was required to be so entered to comply fully with the undertaking—the quantity of goods so entered bears to that particular quantity; or

                     (b)  where a quantity of goods of a particular value was required to be so entered to comply fully with the undertaking—the value of the goods so entered bears to that particular value.


Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Endnotes about misdescribed amendments and other matters are included in a compilation only as necessary.

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.

Endnote 2—Abbreviation key

 

A = Act

o = order(s)

ad = added or inserted

Ord = Ordinance

am = amended

orig = original

amdt = amendment

par = paragraph(s)/subparagraph(s)

c = clause(s)

    /sub‑subparagraph(s)

C[x] = Compilation No. x

pres = present

Ch = Chapter(s)

prev = previous

def = definition(s)

(prev…) = previously

Dict = Dictionary

Pt = Part(s)

disallowed = disallowed by Parliament

r = regulation(s)/rule(s)

Div = Division(s)

Reg = Regulation/Regulations

exp = expires/expired or ceases/ceased to have

reloc = relocated

    effect

renum = renumbered

F = Federal Register of Legislative Instruments

rep = repealed

gaz = gazette

rs = repealed and substituted

LI = Legislative Instrument

s = section(s)/subsection(s)

LIA = Legislative Instruments Act 2003

Sch = Schedule(s)

(md) = misdescribed amendment can be given

Sdiv = Subdivision(s)

    effect

SLI = Select Legislative Instrument

(md not incorp) = misdescribed amendment

SR = Statutory Rules

    cannot be given effect

Sub‑Ch = Sub‑Chapter(s)

mod = modified/modification

SubPt = Subpart(s)

No. = Number(s)

underlining = whole or part not

 

    commenced or to be commenced

 

Endnote 3—Legislation history

 

Act

Number and year

Assent

Commencement

Application, saving and transitional provisions

Customs Undertakings (Penalties) Act 1981

47, 1981

14 May 1981

14 May 1981 (s 2)

 

Customs Administration (Transitional Provisions and Consequential Amendments) Act 1985

39, 1985

29 May 1985

10 June 1985 (s 2 and Gazette 1985, No S194)

s 4

Customs Undertakings (Penalties) Amendment Act 1985

177, 1985

16 Dec 1985

30 May 1985

s 4

as amended by

 

 

 

 

Statute Law (Miscellaneous Provisions) Act (No. 1) 1986

76, 1986

24 June 1986

s 3, 9:30 May 1985 (s 2(7))

s 9

Customs, Excise and Bounty Legislation Amendment Act 1995

85, 1995

1 July 1995

s 11, 18 and Sch 9 (item 64): 1 July 1995 (s 2(1))

s 18

Customs and Other Legislation Amendment (Australian Border Force) Act 2015

41, 2015

20 May 2015

Sch 6 (item 70) and Sch 9 (items 1–9): 1 July 2015 (s 2(1) items 2, 7)

Sch 9 (items 1–9)

 

Endnote 4—Amendment history

 

Provision affected

How affected

s 2A.....................................

ad No 39, 1985

 

am No 85, 1995; No 41, 2015

s 4........................................

am No 177, 1985