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This is a Bill, not an Act. For current law, see the Acts databases.
1998-99
The Parliament of
the
Commonwealth of
Australia
HOUSE OF
REPRESENTATIVES
Presented and read a first
time
Customs
Amendment (Warehouses) Bill 1999
No. ,
1999
(Justice and
Customs)
A Bill for an Act to amend the
Customs Act 1901, and for related purposes
ISBN 0642 400229
Contents
Customs Act
1901 3
A Bill for an Act to amend the Customs Act 1901,
and for related purposes
The Parliament of Australia enacts:
This Act may be cited as the Customs Amendment (Warehouses) Act
1999.
(1) Subject to subsection (2), this Act commences on the day on which the
Import Processing Charges Amendment (Warehouses) Act 1999 receives the
Royal Assent.
(2) The items in Schedule 1, other than items 36, 37, 40 and 41, are taken
to have commenced on 29 April 1999.
Subject to section 2, each Act that is specified in a Schedule to this
Act is amended or repealed as set out in the applicable items in the Schedule
concerned, and any other item in a Schedule to this Act has effect according to
its terms.
1 Subsection 4(1)
Insert:
general warehouse means a place that a person or
partnership:
(a) is authorised under subsection 79(2) to use for housing goods;
or
(b) is authorised under:
(i) subsection 79(2) to use for housing goods; and
(ii) subsection 79(5) to use for an activity specified in the licence,
other than manufacturing.
2 Subsection 4(1)
Insert:
general warehoused goods means:
(a) goods received into a general warehouse under an entry for general
warehousing or permission granted under section 71E; or
(b) goods subjected, in a general warehouse, to an activity authorised
under section 79 to be undertaken in a general warehouse.
3 Subsection 4(1)
Insert:
general warehousing means the housing of goods in a general
warehouse (whether or not the goods are subjected to an activity in the
warehouse).
4 Subsection 4(1)
Insert:
MiB is short for manufacturing in bond.
5 Subsection 4(1)
Insert:
MiB warehouse means a place that a person or partnership is
authorised under:
(a) subsection 79(2) to use for housing goods; and
(b) subsection 79(5) to use for manufacturing goods (whether or not the
person or partnership is also authorised to undertake activities other than
manufacturing).
6 Subsection 4(1)
Insert:
MiB warehoused goods means:
(a) goods received into a MiB warehouse under an entry for MiB warehousing
or permission granted under section 71E; or
(b) goods subjected, in a MiB warehouse, to an activity authorised under
section 79 to be undertaken in a MiB warehouse.
7 Subsection 4(1)
Insert:
MiB warehousing means the housing of goods in a MiB warehouse
(whether or not the goods are subjected to an activity in the
warehouse).
8 Subsection 4(1) (definition of
Warehouse)
Repeal the definition, substitute:
warehouse means a general warehouse or a MiB
warehouse.
9 Subsection 4(1) (definition of Warehoused
goods)
Repeal the definition, substitute:
warehoused goods means general warehoused goods or MiB
warehoused goods.
10 Subsection 4(1)
Insert:
warehousing means the housing of goods in a general warehouse
or a MiB warehouse.
11 Subsection 4(1) (definition of warehoused
goods entry fee)
Repeal the definition, substitute:
warehoused goods entry fee means a fee payable under section
71AB on general warehoused goods to which that section applies that are entered
for home consumption.
12 Paragraph 68(2)(b)
Repeal the paragraph, substitute:
(b) general warehousing; or
(ba) MiB warehousing; or
13 Subsection 71AA(4)
Repeal the subsection, substitute:
(4) In this section:
import entry does not include:
(a) an entry for warehousing in a MiB warehouse; or
(b) an entry of most general warehoused goods into home consumption (see
paragraph (d)); or
(c) an entry for transhipment;
but does include:
(d) general warehoused goods entered for home consumption if those goods
were moved from a MiB warehouse to the general warehouse under a movement
permission granted under section 71E.
14 Before subsection
71AB(1)
Insert:
(1A) This section applies to most general warehoused goods. However, it
does not apply to general warehoused goods if those goods were entered for home
consumption after being moved from a MiB warehouse to the general warehouse
under a movement permission granted under section 71E.
15 Subsections 71AB(1) and
(5)
Omit “warehoused goods” (first occurring), substitute
“general warehoused goods to which this section applies”.
16 Subsection 71AB(6) (definition of
warehoused goods)
Repeal the definition, substitute:
general warehoused goods includes goods that have been
treated as if they were general warehoused goods by virtue of subsection
100(1).
17 Paragraphs 71B(4)(c), 71B(4)(d) and
77C(2)(c)
Omit “to warehouse them”, substitute “to put them in a
warehouse”.
18 Subsections 77D(1) and 77E(1)
Omit “to warehouse them” (wherever occurring), substitute
“to put them in a warehouse”.
19 Subsection 78(1) (definition of warehouse
licence)
Repeal the definition, substitute:
warehouse licence means a general warehouse licence or a MiB
warehouse licence granted under section 79 and includes such a licence renewed
under section 84.
20 Section 79
Repeal the section, substitute:
Licence is authority to house goods
(1) Subject to this Part, the CEO may grant, in writing, a licence to a
person or partnership who applies. The licence is an authority to use a place
described in the licence to house goods.
Which goods may be housed?
(2) A licence may authorise the use of a place for housing:
(a) goods generally: or
(b) goods included in a specified class or specified classes of goods;
or
(c) goods other than goods included in a specified class or specified
classes of goods.
Licence may authorise housing of goods and other
activities
(3) A licence may authorise both the housing of goods and the carrying on
of other activities referred to in subsection (5).
Applicant to specify other activities to be carried on at
warehouse
(4) If an applicant seeks to carry on an activity at the warehouse in
addition to housing goods, the applicant must specify in the application
referred to in section 80 the kind of activity that the applicant seeks to have
authorised in respect of the warehouse.
Other activities that may be authorised to be carried on in a
warehouse
(5) A licence may, in addition to authorising the housing of goods,
authorise blending or packaging, manufacturing, repairing, processing, trading
or other activities specified in the licence to be carried on in the
warehouse.
General warehouse licence
(6) If a licence:
(a) only authorises the housing of goods; or
(b) has the following characteristics:
(i) it authorises the housing of goods;
(ii) it authorises an activity referred to in subsection (5) (other than
manufacturing) to be carried on;
(iii) it does not authorise the carrying on of manufacturing;
the licence is a general warehouse licence.
MiB warehouse licence
(7) If a licence authorises:
(a) the housing of goods; and
(b) manufacturing to be carried on (whether or not the licence also
authorises activities other than manufacturing to be carried on);
the licence is a MiB warehouse licence.
21 Paragraphs 80(c) and
82(4)(a)
Omit “warehoused”, substitute “housed”.
22 After section 80
Insert:
The CEO must not grant an applicant a MiB warehouse licence (authorising
the carrying on of manufacturing in the warehouse the subject of the licence) if
the applicant does not have approval under the regulations by the Secretary to
the Department of Industry, Science and Resources as someone who may manufacture
in a MiB warehouse.
Note: Section 81 contains other preconditions to the grant
of a warehouse licence.
23 After paragraph 82(1)(f)
Insert:
or (g) in the case of a MiB warehouse licence, the licensee’s
approval, under the regulations, by the Secretary to the Department of Industry,
Science and Resources as someone who may manufacture in a MiB warehouse is
revoked;
24 Subsection 82(5)
Omit “The CEO”, substitute “Subject to subsection (6),
the CEO”.
25 At the end of section 82
Add:
(6) The CEO must not vary a general warehouse licence to authorise the
carrying on of manufacturing unless the licensee has the approval, under the
regulations, of the Secretary to the Department of Industry, Science and
Resources as someone who may manufacture in a MiB warehouse.
(7) If the CEO varies a general warehouse licence as provided for in
subsection (6), the licence becomes a MiB licence on the day after the day on
which the variation is made.
(8) If the CEO varies a MiB licence by removing the authorisation to carry
on manufacturing, the licence becomes a general warehouse licence on the day
after the day on which the variation is made.
26 After section 82
Insert:
A MiB warehouse licence is subject to the ongoing condition that the
holder of the licence is, while the licence is in force, a person in respect of
whom an approval referred to in section 80A operates.
27 After subsection 84(3)
Insert:
(3A) The CEO may refuse to renew a MiB warehouse licence if the holder of
the licence does not have the approval, under the regulations, of the Secretary
to the Department of Industry, Science and Resources as someone who may
manufacture in a MiB warehouse.
28 Subsection 86(6)
Omit “warehousing”, substitute “housing”.
29 Section 98
Repeal the section, substitute:
(1) If a general warehouse licence or a MiB warehouse licence authorises
the conduct of particular activities in the warehouse:
(a) those activities must be carried out in accordance with, and subject
to any relevant conditions of, the licence and of any regulations relating to
the conduct of those activities; and
(b) imported goods that are used in the warehouse in conducting that
activity may, subject to the operation of this section, be entered for home
consumption.
(2) For the purposes of paragraph (1)(b), when goods come into being as a
result of imported goods being used in an activity conducted in a general or a
MiB warehouse, the goods that may be entered into home consumption are not the
goods that so came into being but rather the imported goods that were used in
creating them.
(3) For the purposes of this Act, imported goods that are, by virtue of
subsection (2), entered into home consumption are to be characterised for the
purpose of determining the rate of duty applicable to them in the same manner as
they were characterised for the purpose of their entry for warehousing despite
the fact that:
(a) they are now incorporated in other goods; or
(b) they have been consumed or wasted in a process that resulted in the
creation of other goods.
30 Subsection 100(1)
Omit “warehousing”, substitute “general warehousing or
MiB warehousing (the original entry)”.
31 Subsection 100(2)
Repeal the subsection, substitute:
(2) If a person makes a further entry in accordance with subsection (1),
the person must:
(a) at the time of lodging the further entry, give the Collector
particulars of the original entry; and
(b) as soon as practicable, give particulars of the further entry to the
holder of the warehouse licence relating to the warehouse in which the goods
were intended to be warehoused in accordance with the original entry.
Maximum penalty: $1,000.
32 Section 101
Omit “for warehousing goods in pursuance of an entry for warehousing
or written permission under this Act to warehouse the goods”, substitute
“for housing goods in pursuance of an entry for warehousing or written
permission under this Act to move the goods to a warehouse”.
33 Subsection 102(2)
Omit “warehoused”, substitute “housed”.
34 At the end of section
132
Add:
Note: Because of the operation of section 98, imported goods
that are entered into home consumption after being subjected to an activity
authorised by a general or MiB warehouse licence are taken, for the purpose of
the entry into home consumption, to be characterised in the manner they were
originally characterised for the purpose of the entry for
warehousing.
35 Subparagraph
214AA(1)(a)(ii)
Omit “to warehouse goods”, substitute “to put goods in a
warehouse”.
36 Savings—general warehouse
licences
(1) This item applies to a warehouse licence that does not authorise the
carrying on of manufacturing, granted under section 79 of the Principal Act and
in force immediately before the commencement day.
(2) A licence to which this item applies is to be treated, on and after the
commencement day, as if it were a general warehouse licence that had been
granted under section 79 of the Principal Act as amended by this Act.
(3) In this item:
commencement day means the day this Act receives the Royal
Assent.
Principal Act means the Customs Act 1901.
37 Savings—MiB warehouse
licences
(1) This item applies to a warehouse licence that authorised the carrying
on of manufacturing, granted under section 79 of the Principal Act and in force
immediately before the commencement day.
(2) A licence to which this item applies is to be treated, on and after the
commencement day, as if it were a MiB warehouse licence that had been granted
under section 79 of the Principal Act as amended by this Act.
(3) In this item:
commencement day means the day this Act receives the Royal
Assent.
Principal Act means the Customs Act 1901.
38 Savings—approvals under the regulations
concerning MiB
(1) This item applies to a MiB approval of the DIST Secretary given under
the regulations made under the Principal Act in force immediately before the
commencement of this item.
(2) If a person is the holder of an approval to which this item applies,
the approval continues in force after the commencement of this item as if it had
been given under regulations concerning MiB made for the purposes of section 80A
of the Principal Act as amended by this Act.
(3) In this item:
MiB approval of the DIST Secretary means an approval in force
immediately before the commencement of this item given under the regulations by
the Secretary to the Department of Industry, Science and Tourism that a person
is approved to manufacture in bond.
Principal Act means the Customs Act 1901.
39 Savings of authorised officers authorised
under section 214AA
(1) Officers of Customs who were authorised to exercise the powers and
perform the functions of an authorised officer under section 214AA of the
Principal Act before section 214AA was amended by this Act, continue to be so
authorised after the commencement of item 35.
(2) In this item:
Principal Act means the Customs Act 1901.
40 Transitional
(1) If:
(a) a person applied for a warehouse licence before the commencement day;
and
(b) the application was not determined before the commencement
day;
the application is taken to have been made under section 79 of the
Principal Act as amended by this Act.
(2) In this item:
commencement day means the day this Act receives the Royal
Assent.
Principal Act means the Customs Act 1901.
41 Regulations may be made
retrospectively
(1) Despite the limitations set out in subsection 48(2) of the Acts
Interpretation Act 1901, regulations made for the purposes of Part V of the
Principal Act as amended by this Act may be expressed to take effect from 29
April 1999 and, if they are so expressed, take effect accordingly.
(2) In this item:
Principal Act means the Customs Act 1901.