CUSTOMS LEGISLATION AMENDMENT ACT (NO. 2) 1999 NO. 142, 1999 - SCHEDULE 2

Commonwealth Numbered Acts

- Deferred payment of duty

Customs Act 1901

1 Subsection 4(1)

Insert:

import duty means duty imposed on goods imported into Australia.

2 After subsection 71B(4)

Insert:

(4A): Customs must give an authority under subsection (4) of this section in relation to goods covered by item 2 of the table in subsection 132AA(1) if subsection (4) would require Customs to do so apart from paragraph (4)(b).

: Note: Subsection 132AA(1) provides that import duty on goods covered by item 2 of the table in that subsection must be paid by a time worked out under the regulations.

3 Paragraph 71F(6)(b)

Repeal the paragraph, substitute:

(b): duty on goods covered by the entry remains unpaid for 30 days starting on:

(i): the day on which the import entry advice relating to the goods is communicated; or
(ii): if under subsection 132AA(1) the duty is payable by a time worked out under the regulations—the day on which that time occurs; and

4 After section 132

Insert:

132AA When import duty must be paid

General rule

(1): Import duty payable on goods described in an item of the following table must be paid by the time indicated in the item. Import duty on goods covered by both items 1 and 2 is payable by the time indicated in item 2.

When import duty must be paid
Item	Description of goods	Time by which duty on goods must be paid
1	Goods entered for home consumption	Time of entry of the goods for home consumption
2	Goods prescribed by the regulations and entered for home consumption	Time worked out under the regulations made for the purposes of this item
3	Goods whose owner must provide information about them under section 71	When the information is provided, or when the goods arrive in Australia, whichever is later

: Note: The regulations may prescribe goods by reference to classes, and may provide for different times for payment for different classes of goods. See subsection 33(3A) of the Acts Interpretation Act 1901 .

Regulations prescribing goods

(2): For the purposes of subsection (1), goods may be prescribed by reference to a class identified by reference to characteristics or actions of the persons importing goods in the class. This does not limit the ways in which goods may be prescribed.

Regulations setting time for payment of duty

(3): For the purposes of subsection (1), the regulations may provide for the time by which import duty must be paid to be worked out by reference to a time specified by the CEO. This does not limit the ways in which the regulations may provide for working out that time.

Exceptions to this section

(4): Subsection (1) has effect subject to the provisions listed in column 2 of the following table:

Exceptions to this section
Column 1 Item	Column 2 Provisions	Column 3 Subject
1	paragraphs 69(5)(d) and 70(7)(b)	payment of duty on certain goods delivered into home consumption without entry for home consumption
2	paragraphs 77D(5)(b) and 77E(5)(b)	payment of duty on goods delivered into home consumption under special permission because the COMPILE computer system is not operating properly
3	section 162A	temporary importation of goods without paying duty

5 Subsection 149(2)

Omit "section 132", substitute "sections 132 and 132AA".

6 Application

Section 132AA of the Customs Act 1901 applies to goods imported after the commencement of that section.

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