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This is a Bill, not an Act. For current law, see the Acts databases.
2013-2014
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Customs Amendment (Japan-Australia
Economic Partnership Agreement
Implementation) Bill 2014
No. , 2014
(Immigration and Border Protection)
A Bill for an Act to amend the Customs Act 1901,
and for related purposes
No. , 2014
Customs Amendment (Japan-Australia Economic Partnership
Agreement Implementation) Bill 2014
i
Contents
1
Short title ........................................................................................... 1
2
Commencement ................................................................................. 1
3
Schedules ........................................................................................... 2
Schedule 1--Amendments
3
Part 1--Japanese originating goods
3
Customs Act 1901
3
Part 2--Verification powers
13
Customs Act 1901
13
Part 3--Application provisions
15
No. , 2014
Customs Amendment (Japan-Australia Economic Partnership
Agreement Implementation) Bill 2014
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 may be cited as the Customs Amendment
5
(Japan-Australia Economic Partnership Agreement
6
Implementation) Act 2014.
7
2 Commencement
8
(1) Each provision of this Act specified in column 1 of the table
9
commences, or is taken to have commenced, in accordance with
10
column 2 of the table. Any other statement in column 2 has effect
11
according to its terms.
12
2
Customs Amendment (Japan-Australia Economic Partnership
Agreement Implementation) Bill 2014
No. , 2014
1
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 Japan-Australia Economic
Partnership Agreement, done at Canberra
on 8 July 2014, 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 notice in the
Gazette the day the Agreement enters into
force for Australia.
Note:
This table relates only to the provisions of this Act as originally
2
enacted. It will not be amended to deal with any later amendments of
3
this Act.
4
(2) Any information in column 3 of the table is not part of this Act.
5
Information may be inserted in this column, or information in it
6
may be edited, in any published version of this Act.
7
3 Schedules
8
Legislation that is specified in a Schedule to this Act is amended or
9
repealed as set out in the applicable items in the Schedule
10
concerned, and any other item in a Schedule to this Act has effect
11
according to its terms.
12
Amendments Schedule 1
Japanese originating goods Part 1
No. , 2014
Customs Amendment (Japan-Australia Economic Partnership
Agreement Implementation) Bill 2014
3
Schedule 1
--Amendments
1
Part 1
--Japanese originating goods
2
Customs Act 1901
3
1 After Division 1J of Part VIII
4
Insert:
5
Division 1K--Japanese originating goods
6
Subdivision A--Preliminary
7
153ZNA Simplified outline of this Division
8
•
This Division defines Japanese originating goods.
9
Preferential rates of customs duty under the Customs Tariff
10
Act 1995 apply to Japanese originating goods that are
11
imported into Australia.
12
•
Subdivision B provides that goods are Japanese originating
13
goods if they are wholly obtained in Japan.
14
•
Subdivision C provides that goods are Japanese originating
15
goods if they are produced entirely in Japan from originating
16
materials only.
17
•
Subdivision D sets out when goods are Japanese originating
18
goods because they are produced entirely in Japan, or in Japan
19
and Australia, from non-originating materials only or from
20
non-originating materials and originating materials.
21
•
Subdivision E deals with how the consignment of goods
22
affects whether the goods are Japanese originating goods.
23
Schedule 1 Amendments
Part 1 Japanese originating goods
4
Customs Amendment (Japan-Australia Economic Partnership
Agreement Implementation) Bill 2014
No. , 2014
153ZNB Interpretation
1
Definitions
2
(1) In this Division:
3
Agreement means the Japan-Australia Economic Partnership
4
Agreement, done at Canberra on 8 July 2014, as amended from
5
time to time.
6
Note:
The Agreement could in 2014 be viewed in the Australian Treaties
7
Library on the AustLII website (http://www.austlii.edu.au).
8
Area of Japan means Area within the meaning, so far as it relates
9
to Japan, of Article 1.2 of the Agreement.
10
Australian originating goods means goods that are Australian
11
originating goods under a law of Japan that implements the
12
Agreement.
13
Certificate of Origin means a certificate that is in force and that
14
complies with the requirements of Article 3.15 of the Agreement.
15
Convention means the International Convention on the
16
Harmonized Commodity Description and Coding System done at
17
Brussels on 14 June 1983, as in force from time to time.
18
Note:
The Convention is in Australian Treaty Series 1988 No. 30 ([1988]
19
ATS 30) and could in 2014 be viewed in the Australian Treaties
20
Library on the AustLII website (http://www.austlii.edu.au).
21
customs value of goods has the meaning given by section 159.
22
enterprise has the meaning given by Article 1.2 of the Agreement.
23
factory ships of Japan means factory ships of the Party within the
24
meaning, so far as it relates to Japan, of Article 3.1 of the
25
Agreement.
26
Harmonized System means the Harmonized Commodity
27
Description and Coding System (as in force from time to time) that
28
is established by or under the Convention.
29
indirect materials means:
30
Amendments Schedule 1
Japanese originating goods Part 1
No. , 2014
Customs Amendment (Japan-Australia Economic Partnership
Agreement Implementation) Bill 2014
5
(a) goods or energy used in the production, testing or inspection
1
of goods, but not physically incorporated in the goods; or
2
(b) goods or energy used in the maintenance or operation of
3
equipment or buildings associated with the production of
4
goods;
5
including:
6
(c) fuel (within its ordinary meaning); and
7
(d) tools, dies and moulds; and
8
(e) spare parts and materials; and
9
(f) lubricants, greases, compounding materials and other similar
10
goods; and
11
(g) gloves, glasses, footwear, clothing, safety equipment and
12
supplies; and
13
(h) catalysts and solvents.
14
Interpretation Rules means the General Rules (as in force from
15
time to time) for the Interpretation of the Harmonized System
16
provided for by the Convention.
17
Japanese originating goods means goods that, under this Division,
18
are Japanese originating goods.
19
non-originating materials means goods that are not originating
20
materials.
21
originating materials means:
22
(a) Japanese originating goods that are used in the production of
23
other goods; or
24
(b) Australian originating goods that are used in the production
25
of other goods; or
26
(c) indirect materials.
27
origin certification document means a document that is in force
28
and that complies with the requirements of Article 3.16 of the
29
Agreement.
30
person of Japan means:
31
(a) a natural person of a Party within the meaning, so far as it
32
relates to Japan, of Article 1.2 of the Agreement; or
33
(b) an enterprise of Japan.
34
Schedule 1 Amendments
Part 1 Japanese originating goods
6
Customs Amendment (Japan-Australia Economic Partnership
Agreement Implementation) Bill 2014
No. , 2014
produce means manufacture, assemble, process, raise, grow, breed,
1
mine, extract, harvest, fish, trap, gather, collect, hunt or capture.
2
sea-fishing has the same meaning as it has in the Agreement.
3
territorial sea has the same meaning as in the Seas and Submerged
4
Lands Act 1973.
5
vessels of Japan means vessels of the Party within the meaning, so
6
far as it relates to Japan, of Article 3.1 of the Agreement.
7
Regional value content of goods
8
(2) The regional value content of goods for the purposes of this
9
Division is to be worked out in accordance with the regulations.
10
The regulations may prescribe different regional value content
11
rules for different kinds of goods.
12
Value of goods
13
(3) The value of goods for the purposes of this Division is to be
14
worked out in accordance with the regulations. The regulations
15
may prescribe different valuation rules for different kinds of goods.
16
Tariff classifications
17
(4) In prescribing tariff classifications for the purposes of this
18
Division, the regulations may refer to the Harmonized System.
19
(5) Subsection 4(3A) does not apply for the purposes of this Division.
20
Incorporation of other instruments
21
(6) Despite subsection 14(2) of the Legislative Instruments Act 2003,
22
regulations made for the purposes of this Division may make
23
provision in relation to a matter by applying, adopting or
24
incorporating, with or without modification, any matter contained
25
in an instrument or other writing as in force or existing from time
26
to time.
27
Amendments Schedule 1
Japanese originating goods Part 1
No. , 2014
Customs Amendment (Japan-Australia Economic Partnership
Agreement Implementation) Bill 2014
7
Subdivision B--Goods wholly obtained in Japan
1
153ZNC Goods wholly obtained in Japan
2
(1) Goods are Japanese originating goods if:
3
(a) they are wholly obtained in Japan; and
4
(b) either:
5
(i) the importer of the goods has, at the time the goods are
6
imported, a Certificate of Origin or an origin
7
certification document, or a copy of one, for the goods;
8
or
9
(ii) Australia has waived the requirement for a Certificate of
10
Origin or an origin certification document for the goods.
11
(2) Goods are wholly obtained in Japan if, and only if, the goods are:
12
(a) live animals born and raised in the Area of Japan, other than
13
the sea outside the territorial sea of Japan; or
14
(b) animals obtained from hunting, trapping, fishing, gathering
15
or capturing in the Area of Japan, other than the sea outside
16
the territorial sea of Japan; or
17
(c) goods obtained from live animals in the Area of Japan; or
18
(d) plants, fungi or algae harvested, picked or gathered in the
19
Area of Japan; or
20
(e) minerals, or other naturally occurring substances, extracted or
21
taken from the Area of Japan, other than the seabed, or
22
subsoil beneath the seabed, outside the territorial sea of
23
Japan; or
24
(f) goods of sea-fishing, or other goods, taken by vessels of
25
Japan from the sea outside the territorial sea of Japan and the
26
territorial sea of Australia; or
27
(g) goods produced on board factory ships of Japan from goods
28
referred to in paragraph (f); or
29
(h) goods taken by Japan, or a person of Japan, from the seabed,
30
or subsoil beneath the seabed, outside the territorial sea of
31
Japan, but only if Japan has rights to exploit that part of the
32
seabed or subsoil in accordance with international law; or
33
(i) goods that are collected in Japan, that can no longer perform
34
their original purpose, that are not capable of being restored
35
Schedule 1 Amendments
Part 1 Japanese originating goods
8
Customs Amendment (Japan-Australia Economic Partnership
Agreement Implementation) Bill 2014
No. , 2014
or repaired and that are fit only for disposal or for the
1
recovery of raw materials; or
2
(j) waste and scrap that has been derived from production or
3
consumption in Japan and that is fit only for disposal or for
4
the recovery of raw materials; or
5
(k) raw materials recovered in Japan from goods that can no
6
longer perform their original purpose and that are not capable
7
of being restored or repaired; or
8
(l) goods produced in the Area of Japan exclusively from goods
9
referred to in paragraphs (a) to (k).
10
Subdivision C--Goods produced in Japan from originating
11
materials
12
153ZND Goods produced in Japan from originating materials
13
Goods are Japanese originating goods if:
14
(a) they are produced entirely in Japan from originating
15
materials only; and
16
(b) either:
17
(i) the importer of the goods has, at the time the goods are
18
imported, a Certificate of Origin or an origin
19
certification document, or a copy of one, for the goods;
20
or
21
(ii) Australia has waived the requirement for a Certificate of
22
Origin or an origin certification document for the goods.
23
Subdivision D--Goods produced in Japan, or in Japan and
24
Australia, from non-originating materials
25
153ZNE Goods produced in Japan, or in Japan and Australia, from
26
non-originating materials
27
(1) Goods are Japanese originating goods if:
28
(a) they are classified to a heading or subheading of the
29
Harmonized System specified in column 1 of the table in
30
Schedule 1 to the Customs (Japanese Rules of Origin)
31
Regulation 2014; and
32
Amendments Schedule 1
Japanese originating goods Part 1
No. , 2014
Customs Amendment (Japan-Australia Economic Partnership
Agreement Implementation) Bill 2014
9
(b) they are produced entirely in Japan, or entirely in Japan and
1
Australia, from non-originating materials only or from
2
non-originating materials and originating materials; and
3
(c) each requirement that is prescribed by the regulations to
4
apply in relation to the goods is satisfied; and
5
(d) either:
6
(i) the importer of the goods has, at the time the goods are
7
imported, a Certificate of Origin or an origin
8
certification document, or a copy of one, for the goods;
9
or
10
(ii) Australia has waived the requirement for a Certificate of
11
Origin or an origin certification document for the goods.
12
Change in tariff classification
13
(2) The regulations may prescribe that each non-originating material
14
used in the production of the goods is required to satisfy a
15
prescribed change in tariff classification.
16
(3) The regulations may also prescribe when a non-originating
17
material used in the production of the goods is taken to satisfy the
18
change in tariff classification.
19
(4) If:
20
(a) the requirement referred to in subsection (2) applies in
21
relation to the goods; and
22
(b) one or more of the non-originating materials used in the
23
production of the goods do not satisfy the change in tariff
24
classification;
25
then the requirement referred to in subsection (2) is taken to be
26
satisfied if the total value of those non-originating materials does
27
not exceed 10% of the customs value of the goods.
28
(5) If:
29
(a) the requirement referred to in subsection (2) applies in
30
relation to the goods; and
31
(b) the goods are classified to any of Chapters 50 to 63 of the
32
Harmonized System; and
33
Schedule 1 Amendments
Part 1 Japanese originating goods
10
Customs Amendment (Japan-Australia Economic Partnership
Agreement Implementation) Bill 2014
No. , 2014
(c) one or more of the non-originating materials used in the
1
production of the goods do not satisfy the change in tariff
2
classification;
3
then the requirement referred to in subsection (2) is taken to be
4
satisfied if the total weight of those non-originating materials does
5
not exceed 10% of the total weight of the goods.
6
Regional value content
7
(6) The regulations may prescribe that the goods are required to have a
8
regional value content of at least a prescribed percentage.
9
(7) If:
10
(a) the goods are required to have a regional value content of at
11
least a particular percentage; and
12
(b) the goods are imported into Australia with accessories, spare
13
parts or tools; and
14
(c) the accessories, spare parts or tools are not invoiced
15
separately from the goods; and
16
(d) the quantities and value of the accessories, spare parts or
17
tools are customary for the goods;
18
then the regulations must require the value of the accessories, spare
19
parts or tools to be taken into account as originating materials or
20
non-originating materials, as the case may be, for the purposes of
21
working out the regional value content of the goods.
22
Note:
The value of the accessories, spare parts or tools is to be worked out in
23
accordance with the regulations: see subsection 153ZNB(3).
24
No limit on regulations
25
(8) Subsections (2) and (6) do not limit paragraph (1)(c).
26
153ZNF Packaging materials and containers
27
(1) If:
28
(a) goods are packaged for retail sale in packaging material or a
29
container; and
30
(b) the packaging material or container is classified with the
31
goods in accordance with Rule 5 of the Interpretation Rules;
32
Amendments Schedule 1
Japanese originating goods Part 1
No. , 2014
Customs Amendment (Japan-Australia Economic Partnership
Agreement Implementation) Bill 2014
11
then the packaging material or container is to be disregarded for
1
the purposes of this Subdivision.
2
Regional value content
3
(2) However, if the goods are required to have a regional value content
4
of at least a particular percentage, the regulations must require the
5
value of the packaging material or container to be taken into
6
account as originating materials or non-originating materials, as the
7
case may be, for the purposes of working out the regional value
8
content of the goods.
9
Note:
The value of the packaging material or container is to be worked out
10
in accordance with the regulations: see subsection 153ZNB(3).
11
153ZNG Non-qualifying operations
12
Goods are not Japanese originating goods under this Subdivision
13
merely because of the following operations or processes:
14
(a) operations to preserve goods in good condition for the
15
purpose of transport or storage of the goods (such as drying,
16
freezing and keeping goods in brine);
17
(b) changing of packaging or the breaking up or assembly of
18
packages;
19
(c) disassembly of goods;
20
(d) placing in bottles, cases or boxes or other simple packaging
21
operations;
22
(e) collecting of parts or components for unassembled goods
23
(where the unassembled goods would be classified to a
24
heading of the Harmonized System in accordance with
25
Rule 2(a) of the Interpretation Rules);
26
(f) making-up of sets of goods;
27
(g) the reclassification of goods without any physical change in
28
the goods;
29
(h) any combination of things referred to in paragraphs (a) to (g).
30
Schedule 1 Amendments
Part 1 Japanese originating goods
12
Customs Amendment (Japan-Australia Economic Partnership
Agreement Implementation) Bill 2014
No. , 2014
Subdivision E--Consignment
1
153ZNH Consignment
2
(1) Goods are not Japanese originating goods under this Division if the
3
goods are transported through a country other than Japan or
4
Australia and either or both of the following apply:
5
(a) the goods undergo subsequent production or any other
6
operation in that country (other than repacking, relabelling,
7
splitting up of the goods, unloading, reloading, storing or any
8
operation that is necessary to preserve the goods in good
9
condition or to transport the goods to Australia);
10
(b) the goods do not remain under customs control at all times
11
while the goods are in that country.
12
(2) This section applies despite any other provision of this Division.
13
Amendments Schedule 1
Verification powers Part 2
No. , 2014
Customs Amendment (Japan-Australia Economic Partnership
Agreement Implementation) Bill 2014
13
Part 2
--Verification powers
1
Customs Act 1901
2
2 After Division 4G of Part VI
3
Insert:
4
Division 4H--Exportation of goods to Japan
5
126ANA Definitions
6
In this Division:
7
Japanese customs official means a person representing the
8
customs administration of Japan.
9
producer means a person who manufactures, assembles, processes,
10
raises, grows, breeds, mines, extracts, harvests, fishes, traps,
11
gathers, collects, hunts or captures goods.
12
126ANB Record keeping obligations
13
Regulations may prescribe record keeping obligations
14
(1) The regulations may prescribe record keeping obligations that
15
apply in relation to goods that:
16
(a) are exported to Japan; and
17
(b) are claimed to be Australian originating goods for the
18
purpose of obtaining a preferential tariff in Japan.
19
On whom obligations may be imposed
20
(2) Regulations for the purposes of subsection (1) may impose such
21
obligations on an exporter or producer of goods.
22
Schedule 1 Amendments
Part 2 Verification powers
14
Customs Amendment (Japan-Australia Economic Partnership
Agreement Implementation) Bill 2014
No. , 2014
126ANC Power to require records
1
Requirement to produce records
2
(1) An authorised officer may require a person who is subject to record
3
keeping obligations under regulations made for the purposes of
4
section 126ANB to produce to the officer such of those records as
5
the officer requires.
6
Note:
Failing to produce a record when required to do so by an officer may
7
be an offence: see section 243SB. However, a person does not have to
8
produce a record if doing so would tend to incriminate the person: see
9
section 243SC.
10
Disclosing records to Japanese customs official
11
(2) An authorised officer may, for the purpose of verifying a claim for
12
a preferential tariff in Japan, disclose any records so produced to a
13
Japanese customs official.
14
126AND Power to ask questions
15
Power to ask questions
16
(1) An authorised officer may require a person who is an exporter or
17
producer of goods that:
18
(a) are exported to Japan; and
19
(b) are claimed to be Australian originating goods for the
20
purpose of obtaining a preferential tariff in Japan;
21
to answer questions in order to verify the origin of the goods.
22
Note:
Failing to answer a question when required to do so by an officer may
23
be an offence: see section 243SA. However, a person does not have to
24
answer a question if doing so would tend to incriminate the person:
25
see section 243SC.
26
Disclosing answers to Japanese customs official
27
(2) An authorised officer may, for the purpose of verifying a claim for
28
a preferential tariff in Japan, disclose any answers to such
29
questions to a Japanese customs official.
30
Amendments Schedule 1
Application provisions Part 3
No. , 2014
Customs Amendment (Japan-Australia Economic Partnership
Agreement Implementation) Bill 2014
15
Part 3
--Application provisions
1
3 Application provisions
2
(1)
The amendment made by item 1 applies in relation to:
3
(a) goods imported into Australia on or after the commencement
4
of that item; and
5
(b) goods imported into Australia before the commencement of
6
that item, where the time for working out the rate of import
7
duty on the goods had not occurred before the
8
commencement of that item.
9
(2)
The amendment made by item 2 applies in relation to goods exported to
10
Japan on or after the commencement of that item (whether the goods
11
were produced before, on or after that commencement).
12