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This is a Bill, not an Act. For current law, see the Acts databases.
2016-2017
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Customs Amendment
(Singapore-Australia Free Trade
Agreement Amendment Implementation)
Bill 2017
No. , 2017
(Immigration and Border Protection)
A Bill for an Act to amend the Customs Act 1901,
and for related purposes
No. , 2017
Customs Amendment (Singapore-Australia Free Trade Agreement
Amendment Implementation) Bill 2017
i
Contents
1
Short title ........................................................................................... 1
2
Commencement ................................................................................. 1
3
Schedules ........................................................................................... 2
Schedule 1--Main amendments
3
Part 1--Singaporean originating goods
3
Customs Act 1901
3
Part 2--Verification powers
14
Customs Act 1901
14
Part 3--Application and saving provisions
16
Schedule 2--Other amendments
17
Customs Act 1901
17
No. , 2017
Customs Amendment (Singapore-Australia Free Trade Agreement
Amendment Implementation) Bill 2017
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 (Singapore-Australia Free
5
Trade Agreement Amendment Implementation) Act 2017.
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 (Singapore-Australia Free Trade Agreement
Amendment Implementation) Bill 2017
No. , 2017
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 Agreement (the Amending
Agreement) to amend the
Singapore-Australia Free Trade
Agreement and done at Canberra on
13 October 2016 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 Amending
Agreement enters into force for Australia.
3. Schedule 2
The third anniversary of the day on which
the provisions covered by table item 2
commence.
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
Main amendments Schedule 1
Singaporean originating goods Part 1
No. , 2017
Customs Amendment (Singapore-Australia Free Trade Agreement
Amendment Implementation) Bill 2017
3
Schedule 1--Main amendments
1
Part 1--Singaporean originating goods
2
Customs Act 1901
3
1 Subparagraph 105B(3)(b)(ii)
4
After "the table in Schedule", insert "4A,".
5
2 Subsection 105B(4) (paragraph (b) of the definition of
6
biofuel blend)
7
After "the table in Schedule", insert "4A,".
8
3 After Division 1B of Part VIII
9
Insert:
10
Division 1BA--Singaporean originating goods
11
Subdivision A--Preliminary
12
153XC Simplified outline of this Division
13
•
This Division defines Singaporean 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 Singaporean originating
17
goods if they are wholly obtained or produced entirely in
18
Singapore or in Singapore and Australia.
19
•
Subdivision C provides that goods are Singaporean originating
20
goods if they are produced entirely in Singapore, or in
21
Singapore and Australia, from originating materials only.
22
•
Subdivision D sets out when goods are Singaporean
23
originating goods because they are produced entirely in
24
Singapore, or in Singapore and Australia, from
25
Schedule 1 Main amendments
Part 1 Singaporean originating goods
4
Customs Amendment (Singapore-Australia Free Trade Agreement
Amendment Implementation) Bill 2017
No. , 2017
non-originating materials only or from non-originating
1
materials and originating materials.
2
•
Subdivision E sets out when goods are Singaporean
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 Singaporean originating goods.
8
•
Subdivision G allows regulations to make provision for and in
9
relation to determining whether goods are Singaporean
10
originating goods.
11
153XD Interpretation
12
Definitions
13
(1) In this Division:
14
Agreement means the Singapore-Australia Free Trade Agreement
15
done at Singapore on 17 February 2003, as amended from time to
16
time.
17
Note:
The Agreement is in Australian Treaty Series 2003 No. 16 ([2003]
18
ATS 16) and could in 2017 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
Australian originating goods means goods that are Australian
23
originating goods under a law of Singapore that implements the
24
Agreement.
25
certification of origin means a certificate that is in force and that
26
complies with the requirements of Article 18 of Chapter 3 of the
27
Agreement.
28
Convention means the International Convention on the
29
Harmonized Commodity Description and Coding System done at
30
Brussels on 14 June 1983, as in force from time to time.
31
Main amendments Schedule 1
Singaporean originating goods Part 1
No. , 2017
Customs Amendment (Singapore-Australia Free Trade Agreement
Amendment Implementation) Bill 2017
5
Note:
The Convention is in Australian Treaty Series 1988 No. 30 ([1988]
1
ATS 30) and could in 2017 be viewed in the Australian Treaties
2
Library on the AustLII website (http://www.austlii.edu.au).
3
customs value of goods has the meaning given by section 159.
4
enterprise has the meaning given by Article 1 of Chapter 3 of the
5
Agreement.
6
Harmonized System means the Harmonized Commodity
7
Description and Coding System (as in force from time to time) that
8
is established by or under the Convention.
9
indirect materials means:
10
(a) goods or energy used in the production, testing or inspection
11
of goods, but not physically incorporated in the goods; or
12
(b) goods or energy used in the maintenance or operation of
13
equipment or buildings associated with the production of
14
goods;
15
including:
16
(c) fuel (within its ordinary meaning); and
17
(d) catalysts and solvents; and
18
(e) gloves, glasses, footwear, clothing, safety equipment and
19
supplies; and
20
(f) tools, dies and moulds; and
21
(g) spare parts and materials; and
22
(h) lubricants, greases, compounding materials and other similar
23
goods.
24
Interpretation Rules means the General Rules (as in force from
25
time to time) for the Interpretation of the Harmonized System
26
provided for by the Convention.
27
national, for Singapore, has the same meaning as it has in
28
Chapter 3 of the Agreement.
29
non-originating materials means goods that are not originating
30
materials.
31
non-Party has the same meaning as it has in Chapter 3 of the
32
Agreement.
33
Schedule 1 Main amendments
Part 1 Singaporean originating goods
6
Customs Amendment (Singapore-Australia Free Trade Agreement
Amendment Implementation) Bill 2017
No. , 2017
originating materials means:
1
(a) Singaporean originating goods that are used in the production
2
of other goods; or
3
(b) Australian originating goods that are used in the production
4
of other goods; or
5
(c) recovered goods derived in the territory of Australia, or in the
6
territory of Singapore, and used in the production of, and
7
incorporated into, remanufactured goods; or
8
(d) indirect materials.
9
person of Singapore means:
10
(a) a national of Singapore; or
11
(b) an enterprise of Singapore.
12
production means
growing, cultivating, raising, mining,
13
harvesting, fishing, trapping, hunting, capturing, collecting,
14
breeding, extracting, aquaculture, gathering, manufacturing,
15
processing or assembling.
16
recovered goods means goods in the form of one or more
17
individual parts that:
18
(a) have resulted from the disassembly of used goods; and
19
(b) have been cleaned, inspected, tested or processed as
20
necessary
for improvement to sound working condition
.
21
remanufactured goods means goods that:
22
(a) are classified to any of Chapters 84 to 90, or to heading
23
94.02, of the Harmonized System; and
24
(b) are entirely or partially composed of recovered goods; and
25
(c) have a similar life expectancy to, and perform the same as or
26
similar to, new goods:
27
(i) that are so classified; and
28
(ii) that are not composed of any recovered goods; and
29
(d) have a factory warranty similar to that applicable to such new
30
goods.
31
Singaporean originating goods means goods that, under this
32
Division, are Singaporean originating goods.
33
Main amendments Schedule 1
Singaporean originating goods Part 1
No. , 2017
Customs Amendment (Singapore-Australia Free Trade Agreement
Amendment Implementation) Bill 2017
7
territory of Australia means territory within the meaning, so far as
1
it relates to Australia, of Article 2 of Chapter 1 of the Agreement.
2
territory of Singapore means territory within the meaning, so far
3
as it relates to Singapore, of Article 2 of Chapter 1 of the
4
Agreement.
5
Regional value content of goods
6
(2) The regional value content of goods for the purposes of this
7
Division is to be worked out in accordance with the regulations.
8
The regulations may prescribe different methods for working out
9
the regional value content of different goods.
10
Value of goods
11
(3) The value of goods for the purposes of this Division is to be
12
worked out in accordance with the regulations. The regulations
13
may prescribe different valuation rules for different kinds of goods.
14
Tariff classifications
15
(4) In prescribing tariff classifications for the purposes of this
16
Division, the regulations may refer to the Harmonized System.
17
(5) Subsection 4(3A) does not apply for the purposes of this Division.
18
Incorporation of other instruments
19
(6) Despite subsection 14(2) of the Legislation Act 2003, regulations
20
made for the purposes of this Division may make provision in
21
relation to a matter by applying, adopting or incorporating, with or
22
without modification, any matter contained in an instrument or
23
other writing as in force or existing from time to time.
24
Subdivision B--Goods wholly obtained or produced entirely in
25
Singapore or in Singapore and Australia
26
153XE Goods wholly obtained or produced entirely in Singapore or
27
in Singapore and Australia
28
(1) Goods are Singaporean originating goods if:
29
Schedule 1 Main amendments
Part 1 Singaporean originating goods
8
Customs Amendment (Singapore-Australia Free Trade Agreement
Amendment Implementation) Bill 2017
No. , 2017
(a) they are wholly obtained or produced entirely in Singapore or
1
in Singapore and Australia; and
2
(b) either:
3
(i) the importer of the goods has, at the time the goods are
4
imported, a certification of origin, or a copy of one, for
5
the goods; or
6
(ii) Australia has waived the requirement for a certification
7
of origin for the goods.
8
(2) Goods are wholly obtained or produced entirely in Singapore or
9
in Singapore and Australia if, and only if, the goods are:
10
(a) plants, or goods obtained from plants, that are grown,
11
cultivated, harvested, picked or gathered in the territory of
12
Singapore or in the territory of Singapore and the territory of
13
Australia; or
14
(b) live animals born and raised in the territory of Singapore or
15
in the territory of Singapore and the territory of Australia; or
16
(c) goods obtained in the territory of Singapore from live
17
animals referred to in paragraph (b); or
18
(d) animals obtained by hunting, trapping, fishing, gathering or
19
capturing in the territory of Singapore; or
20
(e) goods obtained from aquaculture conducted in the territory of
21
Singapore; or
22
(f) minerals, or other naturally occurring substances, extracted or
23
taken from the territory of Singapore; or
24
(g) fish, shellfish or other marine life taken from the high seas by
25
vessels that are entitled to fly the flag of Singapore; or
26
(h) goods produced, from goods referred to in paragraph (g), on
27
board factory ships that are registered, listed or recorded with
28
Singapore and are entitled to fly the flag of Singapore; or
29
(i) goods, other than fish, shellfish or other marine life, taken by
30
Singapore, or a person of Singapore, from the seabed, or
31
subsoil beneath the seabed, outside the territory of Singapore,
32
and beyond areas over which non-Parties exercise
33
jurisdiction, but only if Singapore, or the person of
34
Singapore, has the right to exploit that seabed or subsoil in
35
accordance with international law; or
36
(j) waste or scrap that:
37
Main amendments Schedule 1
Singaporean originating goods Part 1
No. , 2017
Customs Amendment (Singapore-Australia Free Trade Agreement
Amendment Implementation) Bill 2017
9
(i) has been derived from production in the territory of
1
Singapore; or
2
(ii) has been derived from used goods that are collected in
3
the territory of Singapore and that are fit only for the
4
recovery of raw materials; or
5
(k) goods produced entirely in the territory of Singapore, or
6
entirely in the territory of Singapore and the territory of
7
Australia, exclusively from goods referred to in
8
paragraphs (a) to (j) or from their derivatives.
9
Subdivision C--Goods produced in Singapore, or in Singapore
10
and Australia, from originating materials
11
153XF Goods produced in Singapore, or in Singapore and Australia,
12
from originating materials
13
Goods are Singaporean originating goods if:
14
(a) they are produced entirely in the territory of Singapore, or
15
entirely in the territory of Singapore and the territory of
16
Australia, from originating materials only; and
17
(b) either:
18
(i) the importer of the goods has, at the time the goods are
19
imported, a certification of origin, or a copy of one, for
20
the goods; or
21
(ii) Australia has waived the requirement for a certification
22
of origin for the goods.
23
Subdivision D--Goods produced in Singapore, or in Singapore
24
and Australia, from non-originating materials
25
153XG Goods produced in Singapore, or in Singapore and
26
Australia, from non-originating materials
27
(1) Goods are Singaporean originating goods if:
28
(a) they are classified to a Chapter, heading or subheading of the
29
Harmonized System specified in column 1 of the table in
30
Part 2 of Schedule 1 to the regulations made for the purposes
31
of this Subdivision; and
32
Schedule 1 Main amendments
Part 1 Singaporean originating goods
10
Customs Amendment (Singapore-Australia Free Trade Agreement
Amendment Implementation) Bill 2017
No. , 2017
(b) they are produced entirely in the territory of Singapore, or
1
entirely in the territory of Singapore and the territory of
2
Australia, from non-originating materials only or from
3
non-originating materials and originating materials; and
4
(c) each requirement that is specified in the regulations to apply
5
in relation to the goods is satisfied; and
6
(d) either:
7
(i) the importer of the goods has, at the time the goods are
8
imported, a certification of origin, or a copy of one, for
9
the goods; or
10
(ii) Australia has waived the requirement for a certification
11
of origin 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
Main amendments Schedule 1
Singaporean originating goods Part 1
No. , 2017
Customs Amendment (Singapore-Australia Free Trade Agreement
Amendment Implementation) Bill 2017
11
(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 under a
9
prescribed method.
10
(7) If:
11
(a) the goods are required to have a regional value content of at
12
least a particular percentage under a particular method; and
13
(b) the goods are imported into Australia with accessories, spare
14
parts, tools or instructional or other information materials;
15
and
16
(c) the accessories, spare parts, tools or instructional or other
17
information materials are classified with, delivered with and
18
not invoiced separately from the goods; and
19
(d) the types, quantities and value of the accessories, spare parts,
20
tools or instructional or other information materials are
21
customary for the goods;
22
then the regulations must require the value of the accessories, spare
23
parts, tools or instructional or other information materials to be
24
taken into account as originating materials or non-originating
25
materials, as the case may be, for the purposes of working out the
26
regional value content of the goods.
27
Note:
The value of the accessories, spare parts, tools or instructional or other
28
information materials is to be worked out in accordance with the
29
regulations: see subsection 153XD(3).
30
(8) For the purposes of subsection (7), disregard section 153XI in
31
working out whether the accessories, spare parts, tools or
32
instructional or other information materials are originating
33
materials or non-originating materials.
34
Schedule 1 Main amendments
Part 1 Singaporean originating goods
12
Customs Amendment (Singapore-Australia Free Trade Agreement
Amendment Implementation) Bill 2017
No. , 2017
No limit on regulations
1
(9) Subsections (2) and (6) do not limit paragraph (1)(c).
2
153XH Packaging materials and containers
3
(1) If:
4
(a) goods are packaged for retail sale in packaging material or a
5
container; and
6
(b) the packaging material or container is classified with the
7
goods in accordance with Rule 5 of the Interpretation Rules;
8
then the packaging material or container is to be disregarded for
9
the purposes of this Subdivision.
10
Regional value content
11
(2) However, if the goods are required to have a regional value content
12
of at least a particular percentage under a particular method, the
13
regulations must require the value of the packaging material or
14
container to be taken into account as originating materials or
15
non-originating materials, as the case may be, for the purposes of
16
working out the regional value content of the goods.
17
Note:
The value of the packaging material or container is to be worked out
18
in accordance with the regulations: see subsection 153XD(3).
19
Subdivision E--Goods that are accessories, spare parts, tools or
20
instructional or other information materials
21
153XI Goods that are accessories, spare parts, tools or instructional
22
or other information materials
23
Goods are Singaporean originating goods if:
24
(a) they are accessories, spare parts, tools or instructional or
25
other information materials in relation to other goods; and
26
(b) the other goods are imported into Australia with the
27
accessories, spare parts, tools or instructional or other
28
information materials; and
29
(c) the other goods are Singaporean originating goods; and
30
Main amendments Schedule 1
Singaporean originating goods Part 1
No. , 2017
Customs Amendment (Singapore-Australia Free Trade Agreement
Amendment Implementation) Bill 2017
13
(d) the accessories, spare parts, tools or instructional or other
1
information materials are classified with, delivered with and
2
not invoiced separately from the other goods; and
3
(e) the types, quantities and value of the accessories, spare parts,
4
tools or instructional or other information materials are
5
customary for the other goods.
6
Subdivision F--Consignment
7
153XJ Consignment
8
(1) Goods are not Singaporean originating goods under this Division
9
if:
10
(a) the goods are transported through the territory of one or more
11
non-Parties; and
12
(b) the goods undergo any operation in the territory of a
13
non-Party (other than unloading, reloading, separation from a
14
bulk shipment, storing, labelling or marking for the purpose
15
of satisfying the requirements of Australia or any other
16
operation that is necessary to preserve the goods in good
17
condition or to transport the goods to the territory of
18
Australia).
19
(2) This section applies despite any other provision of this Division.
20
Subdivision G--Regulations
21
153XK Regulations
22
The regulations may make provision for and in relation to
23
determining whether goods are Singaporean originating goods
24
under this Division.
25
Schedule 1 Main amendments
Part 2 Verification powers
14
Customs Amendment (Singapore-Australia Free Trade Agreement
Amendment Implementation) Bill 2017
No. , 2017
Part 2--Verification powers
1
Customs Act 1901
2
4 Before section 126AA
3
Insert:
4
126AAA Definitions
5
In this Division:
6
Singaporean customs official means a person representing the
7
customs administration of Singapore.
8
5 Section 126AA
9
Omit "for which a preferential tariff is to be claimed", substitute "that
10
are to be claimed to be the produce or manufacture of Australia for the
11
purpose of obtaining a preferential tariff in Singapore".
12
6 Paragraph 126AB(1)(b)
13
After "Australia", insert ", or are claimed to be Australian originating
14
goods,".
15
7 Subsection 126AC(2) (heading)
16
Repeal the heading, substitute:
17
Disclosing records to Singapore
18
8 At the end of subsection 126AC(2)
19
Add "or to a Singaporean customs official".
20
9 Paragraph 126AD(1)(b)
21
After "Australia", insert ", or are claimed to be Australian originating
22
goods,".
23
10 Subsection 126AD(2) (heading)
24
Repeal the heading, substitute:
25
Main amendments Schedule 1
Verification powers Part 2
No. , 2017
Customs Amendment (Singapore-Australia Free Trade Agreement
Amendment Implementation) Bill 2017
15
Disclosing answers to Singapore
1
11 At the end of subsection 126AD(2)
2
Add "or to a Singaporean customs official".
3
Schedule 1 Main amendments
Part 3 Application and saving provisions
16
Customs Amendment (Singapore-Australia Free Trade Agreement
Amendment Implementation) Bill 2017
No. , 2017
Part 3--Application and saving provisions
1
12 Application and saving 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 amendments made by Part 2 apply in relation to goods exported to
10
Singapore on or after the commencement of that Part (whether the
11
goods were produced before, on or after that commencement).
12
(3)
The Singapore-Australia Free Trade Agreement, as in force
13
immediately before the commencement of this item, continues to apply
14
on and after that commencement for the purposes of working out if
15
goods are the produce or manufacture of Singapore under Division 1B
16
of Part VIII of the Customs Act 1901.
17
Other amendments Schedule 2
No. , 2017
Customs Amendment (Singapore-Australia Free Trade Agreement
Amendment Implementation) Bill 2017
17
Schedule 2--Other amendments
1
2
Customs Act 1901
3
1 Subsection 4(1) (note at the end of the definition of
4
unmanufactured raw products)
5
Repeal the note.
6
2 Section 126AA
7
Repeal the section.
8
3 Paragraph 126AB(1)(b)
9
Omit "to be the produce or manufacture of Australia, or are claimed to
10
be Australian originating goods,", substitute "to be Australian
11
originating goods".
12
4 Subsection 126AB(2)
13
Omit ", manufacturer".
14
5 Subsection 126AC(2)
15
Omit "to an instrumentality or agency of Singapore or".
16
6 Subsection 126AD(1)
17
Omit ", producer or manufacturer", substitute "or producer".
18
7 Paragraph 126AD(1)(b)
19
Omit "to be the produce or manufacture of Australia, or are claimed to
20
be Australian originating goods,", substitute "to be Australian
21
originating goods".
22
8 Subsection 126AD(2)
23
Omit "to an instrumentality or agency of Singapore or".
24
9 Division 1B of Part VIII
25
Repeal the Division.
26
Schedule 2 Other amendments
18
Customs Amendment (Singapore-Australia Free Trade Agreement
Amendment Implementation) Bill 2017
No. , 2017
10 Application and saving provisions
1
(1)
The amendments made by items 2 to 8 apply in relation to goods
2
exported to Singapore on or after the commencement of those items
3
(whether the goods were produced before, on or after that
4
commencement).
5
(2)
Despite the amendment made by item 9, Division 1B of Part VIII of the
6
Customs Act 1901, as in force immediately before the commencement
7
of this item, continues to apply on and after that commencement in
8
relation to goods imported into Australia before that commencement.
9
(3)
Regulations in force for the purposes of Division 4A of Part VI of the
10
Customs Act 1901 immediately before the commencement of this item
11
continue to apply on and after that commencement in relation to goods
12
exported to Singapore before the commencement of this item.
13