[Index] [Search] [Download] [Related Items] [Help]
This is a Bill, not an Act. For current law, see the Acts databases.
2016-2017-2018
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Customs Amendment (Pacific Agreement
on Closer Economic Relations Plus
Implementation) Bill 2018
No. , 2018
(Law Enforcement and Cyber Security)
A Bill for an Act to amend the Customs Act 1901,
and for related purposes
No. , 2018
Customs Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
i
Contents
1
Short title ........................................................................................... 1
2
Commencement ................................................................................. 1
3
Schedules ........................................................................................... 2
Schedule 1--Amendments
3
Part 1--Pacific Islands originating goods
3
Customs Act 1901
3
Part 2--Verification powers
14
Customs Act 1901
14
Part 3--Application provisions
17
No. , 2018
Customs Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
1
A Bill for an Act to amend the Customs Act 1901,
1
and for related purposes
2
The Parliament of Australia enacts:
3
1 Short title
4
This Act is the Customs Amendment (Pacific Agreement on Closer
5
Economic Relations Plus Implementation) Act 2018.
6
2 Commencement
7
(1) Each provision of this Act specified in column 1 of the table
8
commences, or is taken to have commenced, in accordance with
9
column 2 of the table. Any other statement in column 2 has effect
10
according to its terms.
11
12
2
Customs Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
No. , 2018
Commencement information
Column 1
Column 2
Column 3
Provisions
Commencement
Date/Details
1. Sections 1 to 3
and anything in
this Act not
elsewhere covered
by this table
The day this Act receives the Royal Assent.
2. Schedule 1
The later of:
(a) the day this Act receives the Royal
Assent; and
(b) the day the Pacific Agreement on Closer
Economic Relations Plus, done at
Nuku'alofa, Tonga on 14 June 2017,
enters into force for Australia.
However, the provisions do not commence
at all if the event mentioned in paragraph (b)
does not occur.
The Minister must announce, by notifiable
instrument, the day the Agreement enters
into force for Australia.
Note:
This table relates only to the provisions of this Act as originally
1
enacted. It will not be amended to deal with any later amendments of
2
this Act.
3
(2) Any information in column 3 of the table is not part of this Act.
4
Information may be inserted in this column, or information in it
5
may be edited, in any published version of this Act.
6
3 Schedules
7
Legislation that is specified in a Schedule to this Act is amended or
8
repealed as set out in the applicable items in the Schedule
9
concerned, and any other item in a Schedule to this Act has effect
10
according to its terms.
11
Amendments Schedule 1
Pacific Islands originating goods Part 1
No. , 2018
Customs Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
3
Schedule 1--Amendments
1
Part 1--Pacific Islands originating goods
2
Customs Act 1901
3
1 Subparagraph 105B(3)(b)(ii)
4
After "8,", insert "8A,".
5
2 Subsection 105B(4) (paragraph (b) of the definition of
6
biofuel blend)
7
After "8,", insert "8A,".
8
3 After Division 1G of Part VIII
9
Insert:
10
Division 1GA--Pacific Islands originating goods
11
Subdivision A--Preliminary
12
153ZKK Simplified outline of this Division
13
•
This Division defines Pacific Islands originating goods.
14
Preferential rates of customs duty under the Customs Tariff
15
Act 1995 apply to such goods that are imported into Australia.
16
•
Subdivision B provides that goods are Pacific Islands
17
originating goods if they are wholly obtained or produced in a
18
Party.
19
•
Subdivision C provides that goods are Pacific Islands
20
originating goods if they are produced entirely in one or more
21
of the Parties, by one or more producers, from originating
22
materials only.
23
•
Subdivision D sets out when goods are Pacific Islands
24
originating goods because they are produced entirely in one or
25
more of the Parties, by one or more producers, from
26
Schedule 1 Amendments
Part 1 Pacific Islands originating goods
4
Customs Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
No. , 2018
non-originating materials only or from non-originating
1
materials and originating materials.
2
•
Subdivision E sets out when goods are Pacific Islands
3
originating goods because they are accessories, spare parts,
4
tools or instructional or other information materials imported
5
with other goods.
6
•
Subdivision F deals with how the consignment of goods
7
affects whether the goods are Pacific Islands originating
8
goods.
9
•
Subdivision G allows regulations to make provision for and in
10
relation to determining whether goods are Pacific Islands
11
originating goods.
12
153ZKL Interpretation
13
Definitions
14
(1) In this Division:
15
Agreement means the Pacific Agreement on Closer Economic
16
Relations Plus, done at Nuku'alofa, Tonga on 14 June 2017, as
17
amended and in force for Australia from time to time.
18
Note:
The Agreement could in 2018 be viewed in the Australian Treaties
19
Library on the AustLII website (http://www.austlii.edu.au).
20
aquaculture has the meaning given by Article 1 of Chapter 3 of the
21
Agreement.
22
Convention means the International Convention on the
23
Harmonized Commodity Description and Coding System done at
24
Brussels on 14 June 1983, as in force from time to time.
25
Note:
The Convention is in Australian Treaty Series 1988 No. 30 ([1988]
26
ATS 30) and could in 2018 be viewed in the Australian Treaties
27
Library on the AustLII website (http://www.austlii.edu.au).
28
customs value of goods has the meaning given by section 159.
29
Amendments Schedule 1
Pacific Islands originating goods Part 1
No. , 2018
Customs Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
5
Declaration of Origin means a declaration that is in force and that
1
complies with the requirements of Article 15 of Chapter 3 of the
2
Agreement.
3
Harmonized Commodity Description and Coding System means
4
the Harmonized Commodity Description and Coding System that
5
is established by or under the Convention.
6
Harmonized System means:
7
(a) the Harmonized Commodity Description and Coding System
8
as in force immediately before 1 January 2017; or
9
(b) if the table in Annex 3-B to Chapter 3 of the Agreement is
10
amended or replaced to refer to Chapters, headings and
11
subheadings of a later version of the Harmonized Commodity
12
Description and Coding System--the later version of the
13
Harmonized Commodity Description and Coding System.
14
in a Party has the same meaning as it has in Chapter 3 of the
15
Agreement.
16
indirect materials means:
17
(a) goods or energy used in the production, testing or inspection
18
of goods, but not physically incorporated in the goods; or
19
(b) goods or energy used in the maintenance of buildings or the
20
operation of equipment associated with the production of
21
goods;
22
including:
23
(c) fuel (within its ordinary meaning); and
24
(d) tools, dies and moulds; and
25
(e) spare parts and materials; and
26
(f) lubricants, greases, compounding materials and other similar
27
goods; and
28
(g) gloves, glasses, footwear, clothing, safety equipment and
29
supplies; and
30
(h) catalysts and solvents.
31
Interpretation Rules means the General Rules (as in force from
32
time to time) for the Interpretation of the Harmonized System
33
provided for by the Convention.
34
Schedule 1 Amendments
Part 1 Pacific Islands originating goods
6
Customs Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
No. , 2018
non-originating materials means goods that are not originating
1
materials.
2
non-party has the same meaning as it has in Chapter 3 of the
3
Agreement.
4
originating materials means:
5
(a) goods that are originating goods, in accordance with
6
Chapter 3 of the Agreement, and that are used in the
7
production of other goods; or
8
(b) indirect materials.
9
Pacific Islands originating goods means goods that, under this
10
Division, are Pacific Islands originating goods.
11
Party has the meaning given by Article 2 of Chapter 1 of the
12
Agreement.
13
Note:
See also subsection (6).
14
person of a Party has the same meaning as it has in Chapter 3 of
15
the Agreement.
16
producer
means a person who engages in the production of
17
good
s.
18
production has the meaning given by Article 1 of Chapter 3 of the
19
Agreement
.
20
Value of goods
21
(2) The value of goods for the purposes of this Division is to be
22
worked out in accordance with the regulations. The regulations
23
may prescribe different valuation rules for different kinds of goods.
24
Tariff classifications
25
(3) In specifying tariff classifications for the purposes of this Division,
26
the regulations may refer to the Harmonized System.
27
(4) Subsection 4(3A) does not apply for the purposes of this Division.
28
Amendments Schedule 1
Pacific Islands originating goods Part 1
No. , 2018
Customs Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
7
Incorporation of other instruments
1
(5) Despite subsection 14(2) of the Legislation Act 2003, regulations
2
made for the purposes of this Division may make provision in
3
relation to a matter by applying, adopting or incorporating, with or
4
without modification, any matter contained in an instrument or
5
other writing as in force or existing from time to time.
6
Notification of entry into force of Agreement for a Party
7
(6) The Minister must announce, by notifiable instrument, the day on
8
which the Agreement enters into force for a Party (other than
9
Australia).
10
Subdivision B--Goods wholly obtained or produced in a Party
11
153ZKM Goods wholly obtained or produced in a Party
12
(1) Goods are Pacific Islands originating goods if:
13
(a) they are wholly obtained or produced in a Party; and
14
(b) either:
15
(i) the importer of the goods has, at the time the goods are
16
imported, a Declaration of Origin, or a copy of one, for
17
the goods; or
18
(ii) Australia has waived the requirement for a Declaration
19
of Origin for the goods.
20
(2) Goods are wholly obtained or produced in a Party if, and only if,
21
the goods are:
22
(a) plants, or goods obtained from plants, that are grown,
23
harvested, picked or gathered in a Party (including fruit,
24
flowers, vegetables, trees, seaweed, fungi and live plants); or
25
(b) live animals born and raised in one or more of the Parties; or
26
(c) goods obtained from live animals in a Party; or
27
(d) goods obtained from hunting, trapping, fishing, farming,
28
aquaculture, gathering or capturing in a Party; or
29
(e) minerals, or other naturally occurring substances, extracted or
30
taken from the soil, waters, seabed or beneath the seabed in a
31
Party; or
32
Schedule 1 Amendments
Part 1 Pacific Islands originating goods
8
Customs Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
No. , 2018
(f) goods of sea-fishing, or other marine goods, taken from the
1
high seas, in accordance with international law, by any vessel
2
that is registered or recorded with a Party and is entitled to
3
fly the flag of that Party; or
4
(g) goods produced, from goods referred to in paragraph (f), on
5
board a factory ship that is registered or recorded with a Party
6
and is entitled to fly the flag of that Party; or
7
(h) goods taken by a Party, or a person of a Party, from the
8
seabed, or beneath the seabed, beyond the outer limits of:
9
(i) the exclusive economic zone of that Party; and
10
(ii) the continental shelf of that Party; and
11
(iii) an area over which a third party exercises jurisdiction;
12
and taken under exploitation rights granted in accordance
13
with international law; or
14
(i) either of the following:
15
(i) waste and scrap that has been derived from production
16
or consumption in a Party and that is fit only for the
17
recovery of raw materials;
18
(ii) used goods that are collected in a Party and that are fit
19
only for the recovery of raw materials; or
20
(j) goods produced or obtained in a Party solely from goods
21
referred to in paragraphs (a) to (i) or from their derivatives.
22
Subdivision C--Goods produced from originating materials
23
153ZKN Goods produced from originating materials
24
Goods are Pacific Islands originating goods if:
25
(a) they are produced entirely in one or more of the Parties, by
26
one or more producers, from originating materials only; and
27
(b) either:
28
(i) the importer of the goods has, at the time the goods are
29
imported, a Declaration of Origin, or a copy of one, for
30
the goods; or
31
(ii) Australia has waived the requirement for a Declaration
32
of Origin for the goods.
33
Amendments Schedule 1
Pacific Islands originating goods Part 1
No. , 2018
Customs Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
9
Subdivision D--Goods produced from non-originating
1
materials
2
153ZKO Goods produced from non-originating materials
3
(1) Goods are Pacific Islands originating goods if:
4
(a) they are classified to a Chapter, heading or subheading of the
5
Harmonized System that is covered by the table in Annex
6
3-B to Chapter 3 of the Agreement; and
7
(b) they are produced entirely in the territory of one or more of
8
the Parties, by one or more producers, from non-originating
9
materials only or from non-originating materials and
10
originating materials; and
11
(c) the goods satisfy the requirements applicable to the goods in
12
that Annex; and
13
(d) either:
14
(i) the importer of the goods has, at the time the goods are
15
imported, a Declaration of Origin, or a copy of one, for
16
the goods; or
17
(ii) Australia has waived the requirement for a Declaration
18
of Origin for the goods.
19
(2) Without limiting paragraph (1)(c), a requirement may be specified
20
in the table in Annex 3-B to Chapter 3 of the Agreement by using
21
an abbreviation that is given a meaning for the purposes of that
22
Annex.
23
Change in tariff classification
24
(3) If a requirement that applies in relation to the goods is that all
25
non-originating materials used in the production of the goods must
26
have undergone a particular change in tariff classification, the
27
regulations may prescribe when a non-originating material used in
28
the production of the goods is taken to satisfy the change in tariff
29
classification.
30
(4) If:
31
(a) a requirement that applies in relation to the goods is that all
32
non-originating materials used in the production of the goods
33
Schedule 1 Amendments
Part 1 Pacific Islands originating goods
10
Customs Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
No. , 2018
must have undergone a particular change in tariff
1
classification; and
2
(b) one or more of the non-originating materials used in the
3
production of the goods do not satisfy the change in tariff
4
classification;
5
then the requirement is taken to be satisfied if the total value of the
6
non-originating materials covered by paragraph (b) does not
7
exceed 10% of the customs value of the goods.
8
(5) If:
9
(a) a requirement that applies in relation to the goods is that all
10
non-originating materials used in the production of the goods
11
must have undergone a particular change in tariff
12
classification; and
13
(b) the goods are classified to any of Chapters 50 to 63 of the
14
Harmonized System; and
15
(c) one or more of the non-originating materials used in the
16
production of the goods do not satisfy the change in tariff
17
classification;
18
then the requirement is taken to be satisfied if the total weight of
19
the non-originating materials covered by paragraph (c) does not
20
exceed 10% of the total weight of the goods.
21
Regional value content
22
(6) If a requirement that applies in relation to the goods is that the
23
goods must have a regional value content of not less than a
24
particular percentage worked out in a particular way:
25
(a) the regional value content of the goods is to be worked out in
26
accordance with the Agreement; or
27
(b) if the regulations prescribe how to work out the regional
28
value content of the goods--the regional value content of the
29
goods is to be worked out in accordance with the regulations.
30
(7) If:
31
(a) a requirement that applies in relation to the goods is that the
32
goods must have a regional value content of not less than a
33
particular percentage worked out in a particular way; and
34
Amendments Schedule 1
Pacific Islands originating goods Part 1
No. , 2018
Customs Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
11
(b) the goods are imported into Australia with accessories, spare
1
parts, tools or instructional or other information materials;
2
and
3
(c) the accessories, spare parts, tools or instructional or other
4
information materials are not invoiced separately from the
5
goods; and
6
(d) the quantities and value of the accessories, spare parts, tools
7
or instructional or other information materials are customary
8
for the goods; and
9
(e) the accessories, spare parts, tools or instructional or other
10
information materials are non-originating materials;
11
the regulations must provide for the value of the accessories, spare
12
parts, tools or instructional or other information materials covered
13
by paragraph (e) to be taken into account for the purposes of
14
working out the regional value content of the goods.
15
Note:
The value of the accessories, spare parts, tools or instructional or other
16
information materials is to be worked out in accordance with the
17
regulations: see subsection 153ZKL(2).
18
(8) For the purposes of subsection (7), disregard section 153ZKQ in
19
working out whether the accessories, spare parts, tools or
20
instructional or other information materials are originating
21
materials or non-originating materials.
22
(9) If the goods are claimed to be Pacific Islands originating goods on
23
the basis that the goods have a regional value content of not less
24
than a particular percentage worked out in a particular way, the
25
following are to be disregarded in determining whether the goods
26
are Pacific Islands originating goods:
27
(a) operations to preserve the goods in good condition for the
28
purpose of transport or storage of the goods;
29
(b) operations or processes to facilitate the shipment or
30
transportation of the goods;
31
(c) packaging or presenting the goods for sale;
32
(d) affixing of marks, labels or other distinguishing signs on the
33
goods or on their packaging;
34
(e) disassembly of the goods;
35
(f) any combination of things referred to in paragraphs (a) to (e).
36
Schedule 1 Amendments
Part 1 Pacific Islands originating goods
12
Customs Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
No. , 2018
153ZKP Packaging materials and containers
1
(1) If:
2
(a) goods are packaged for retail sale in packaging material or a
3
container; and
4
(b) the packaging material or container is classified with the
5
goods in accordance with Rule 5 of the Interpretation Rules;
6
then the packaging material or container is to be disregarded for
7
the purposes of this Subdivision.
8
Regional value content
9
(2) However, if:
10
(a) a requirement that applies in relation to the goods is that the
11
goods must have a regional value content of not less than a
12
particular percentage worked out in a particular way; and
13
(b) the packaging material or container is a non-originating
14
material;
15
the regulations must provide for the value of the packaging
16
material or container to be taken into account for the purposes of
17
working out the regional value content of the goods.
18
Note:
The value of the packaging material or container is to be worked out
19
in accordance with the regulations: see subsection 153ZKL(2).
20
Subdivision E--Goods that are accessories, spare parts, tools or
21
instructional or other information materials
22
153ZKQ Goods that are accessories, spare parts, tools or
23
instructional or other information materials
24
Goods are Pacific Islands originating goods if:
25
(a) they are accessories, spare parts, tools or instructional or
26
other information materials in relation to other goods; and
27
(b) the other goods are imported into Australia with the
28
accessories, spare parts, tools or instructional or other
29
information materials; and
30
(c) the other goods are Pacific Islands originating goods; and
31
Amendments Schedule 1
Pacific Islands originating goods Part 1
No. , 2018
Customs Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
13
(d) the accessories, spare parts, tools or instructional or other
1
information materials are not invoiced separately from the
2
other goods; and
3
(e) the quantities and value of the accessories, spare parts, tools
4
or instructional or other information materials are customary
5
for the other goods.
6
Subdivision F--Consignment
7
153ZKR Consignment
8
(1) Goods are not Pacific Islands originating goods under this Division
9
if the goods are transported through a non-party and the goods
10
undergo subsequent production or any other operation in the
11
territory of a non-party other than:
12
(a) unloading, reloading, storing, repacking, relabelling or any
13
other operation that is necessary to preserve the goods in
14
good condition or to transport the goods to the territory of
15
Australia; or
16
(b) showing the goods in, or utilising the goods at, an exhibition.
17
(2) This section applies despite any other provision of this Division.
18
Subdivision G--Regulations
19
153ZKS Regulations
20
The regulations may make provision for and in relation to
21
determining whether goods are Pacific Islands originating goods
22
under this Division.
23
Schedule 1 Amendments
Part 2 Verification powers
14
Customs Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
No. , 2018
Part 2--Verification powers
1
Customs Act 1901
2
4 After Division 4E of Part VI
3
Insert:
4
Division 4EA--Exportation of goods to Parties to the
5
Pacific Agreement on Closer Economic Relations
6
Plus
7
126AKE Definitions
8
In this Division:
9
Agreement means the Pacific Agreement on Closer Economic
10
Relations Plus, done at Nuku'alofa, Tonga on 14 June 2017, as
11
amended and in force for Australia from time to time.
12
Note:
The Agreement could in 2018 be viewed in the Australian Treaties
13
Library on the AustLII website (http://www.austlii.edu.au).
14
Customs Administration has the meaning given by Article 2 of
15
Chapter 1 of the Agreement.
16
Pacific Islands customs official, for a Party, means a person
17
representing the Customs Administration of that Party.
18
Party has the meaning given by Article 2 of Chapter 1 of the
19
Agreement.
20
producer
means a person who engages in the production of
21
good
s.
22
production has the meaning given by Article 1 of Chapter 3 of the
23
Agreement
.
24
Amendments Schedule 1
Verification powers Part 2
No. , 2018
Customs Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
15
126AKF Record keeping obligations
1
Regulations may prescribe record keeping obligations
2
(1) The regulations may prescribe record keeping obligations that
3
apply in relation to goods that:
4
(a) are exported to a Party; and
5
(b) are claimed to be originating goods, in accordance with
6
Chapter 3 of the Agreement, for the purpose of obtaining a
7
preferential tariff in the Party.
8
On whom obligations may be imposed
9
(2) Regulations for the purposes of subsection (1) may impose such
10
obligations on an exporter or producer of goods.
11
126AKG Power to require records
12
Requirement to produce records
13
(1) An authorised officer may require a person who is subject to record
14
keeping obligations under regulations made for the purposes of
15
section 126AKF to produce to the officer such of those records as
16
the officer requires.
17
Note:
Failing to produce a record when required to do so by an officer may
18
be an offence: see section 243SB. However, a person does not have to
19
produce a record if doing so would tend to incriminate the person: see
20
section 243SC.
21
Disclosing records to Pacific Islands customs official
22
(2) An authorised officer may, for the purpose of verifying a claim for
23
a preferential tariff in a Party, disclose any records so produced to
24
a Pacific Islands customs official for that Party.
25
126AKH Power to ask questions
26
Power to ask questions
27
(1) An authorised officer may require a person who is an exporter or
28
producer of goods that:
29
Schedule 1 Amendments
Part 2 Verification powers
16
Customs Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
No. , 2018
(a) are exported to a Party; and
1
(b) are claimed to be originating goods, in accordance with
2
Chapter 3 of the Agreement, for the purpose of obtaining a
3
preferential tariff in the Party;
4
to answer questions in order to verify the origin of the goods.
5
Note:
Failing to answer a question when required to do so by an officer may
6
be an offence: see section 243SA. However, a person does not have to
7
answer a question if doing so would tend to incriminate the person:
8
see section 243SC.
9
Disclosing answers to Pacific Islands customs official
10
(2) An authorised officer may, for the purpose of verifying a claim for
11
a preferential tariff in a Party, disclose any answers to such
12
questions to a Pacific Islands customs official for that Party.
13
Amendments Schedule 1
Application provisions Part 3
No. , 2018
Customs Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
17
Part 3--Application provisions
1
5 Application provisions
2
(1)
The amendments made by Part 1 apply in relation to:
3
(a) goods imported into Australia on or after the commencement
4
of that Part; and
5
(b) goods imported into Australia before the commencement of
6
that Part, where the time for working out the rate of import
7
duty on the goods had not occurred before the
8
commencement of that Part.
9
(2)
The amendment made by Part 2 applies in relation to goods exported to
10
a Party on or after the commencement of that Part (whether the goods
11
were produced before, on or after that commencement).
12