Commonwealth Numbered Acts

Customs and Excise Amendment Act 1982 No. 81 of 1982 - SECT 6

6. (1) Sections 36, 37 and 38 of the Principal Act are repealed and the
following sections are substituted: Entry of goods

''36. (1) Subject to sub-section (2) and section 37, an entry in respect of
goods that are required or eligible to be entered shall be made by the owner
of the goods giving to an appropriate Collector in a manner prescribed by the
regulations an entry in respect of the goods containing the particulars
required by the regulations and, on the giving of the entry, the goods shall,
for the purposes of this Act, be taken to be entered.

''(2) The regulations may prescribe circumstances in which an entry under
sub-section (1) in respect of goods may be given to a Collector other than an
appropriate Collector.

''(3) In this section-

'appropriate Collector' means-

   (a)  in relation to goods that have been imported and are being entered
        pursuant to section 68-

        (i)    a Collector for the place where the goods are situated at the
               time when the entry is being made; or

        (ii)   where permission for the removal of the goods from the port or
               airport at which they have been, or are to be, discharged to
               another place has been given under section 40AA, a Collector
               for that other place;

   (b)  in relation to goods that have not been imported and are being entered
        pursuant to section 68, other than goods to which paragraph (c), (d)
        or (e) applies-

        (i)    a Collector for the place at which the goods are to be
               discharged; or

        (ii)   where permission for the removal of the goods from the port or
               airport at which they are to be discharged to another place has
               been given under section 40AA, a Collector for that other
               place;

   (c)  in relation to goods-

        (i)    that consist of a ship, or an aircraft, that is to be imported
               otherwise than in a ship or an aircraft;

        (ii)   that have not been imported; and

        (iii)  that are being entered pursuant to section 68,

a Collector for the place at which the goods are proposed to be imported;

   (d)  in relation to goods-

        (i)    that are on a ship;

        (ii)   that have not been imported;

        (iii)  that are being entered pursuant to section 68; and

        (iv)   that the owner of the ship has the option of discharging at any
               one of 2 or more particular ports,

a Collector who is-

        (v)    a Collector for-

                (A)  where the owner of the ship has informed the owner of the
                     goods in writing of the port at which he proposes to
                     discharge the goods-that port; or

                (B)  where the ship has arrived at, and departed from, all but
                     one of those ports-the port from which the ship has not
                     departed; or

        (vi)   where permission for the removal of the goods from the port at
               which they are to be discharged to another place has been given
               under section 40AA, a Collector for that other place;

   (e)  in relation to goods-

        (i)    that are on an aircraft;

        (ii)   that have not been imported;

        (iii)  that are being entered pursuant to section 68; and

        (iv)   that the owner of the aircraft has the option of discharging at
               any one of 2 or more particular airports,

a Collector who is-

        (v)    a Collector for-

                (A)  where the owner of the aircraft has informed the owner of
                     the goods in writing of the airport at which he proposes
                     to discharge the goods-that airport; or

                (B)  where the aircraft has landed at, and departed from, all
                     but one of those airports-the airport from which the
                     aircraft has not departed; or

        (vi)   where permission for the removal of the goods from the airport
               at which they are to be discharged to another place has been
               given under section 40AA, a Collector for that other place;

   (f)  in relation to goods that are being entered pursuant to section 128,
        a Collector for the place where the goods are situated at the time
        when the entry is being made;

   (g)  in relation to goods that are being entered pursuant to section 99,
        a Collector for the place at which the warehouse in which the goods
        are warehoused is situated; and

   (h)  in relation to goods that are being entered pursuant to section 114,
        a Collector for-

        (i)    where the goods consist of a ship, or an aircraft, that is to
               be exported otherwise than in a ship or an aircraft-the place
               of proposed exportation; or

        (ii)   in any other case-the place at which the goods are to be loaded
               for export;

'Collector', in relation to a place, means-

   (a)  the principal officer of Customs doing duty at that place at the
        relevant time; or

   (b)  any officer doing duty at that place in relation to entries. Advance
        entries

''37. (1) The owner of goods that are intended to be imported, being goods
that are in a ship or an aircraft that has not arrived at a port or an airport
at which goods are intended to be discharged from the ship or aircraft, may,
in a manner prescribed by the regulations, give an entry in respect of the
goods containing the particulars required by the regulations to-

   (a)  a Collector at the port or airport at which the goods are to be
        discharged; or

   (b)  where permission has been given under section 40AA to remove the goods
        from the port or airport at which they are to be discharged to another
        place, a Collector for that other place within the meaning of section
        36, and those goods shall, for the purposes of this Act, be taken to
        be entered if and when the goods arrive at the first port or airport
        at which goods are intended to be discharged from the ship or
        aircraft.

''(2) The owner of a ship or an aircraft that is intended to be imported,
being a ship or an aircraft that is to be imported otherwise than in a ship or
an aircraft and that has not arrived at a port or an airport, as the case may
be, may, in a manner prescribed by the regulations, give an entry in respect
of the ship or aircraft containing the particulars required by the regulations
to a Collector at the port or airport, as the case may be, at which the ship
or aircraft is proposed to be imported, and that ship or aircraft shall, for
the purposes of this Act, be taken to be entered if and when the ship arrives
at a port or the aircraft arrives at an airport, as the case may be.
Withdrawal of entries

''38. (1) The owner of goods in respect of which an entry has been given under
section 36 may, by giving notice in writing to the Collector to whom the entry
was given that he wishes to do so, withdraw that entry at any time before duty
in respect of the goods is paid.

''(2) The owner of goods in respect of which an entry has been given under
section 37 may, by giving notice in writing to the Collector to whom the entry
was given that he wishes to do so, withdraw that entry at any time before duty
in respect of the goods is paid, including any time before the goods are taken
to be entered by virtue of that entry.

''(3) Where-

   (a)  duty in respect of goods has remained unpaid for a period of 30 days
        commencing on the day on which the goods were entered;

   (b)  after the expiration of that period, the Collector has given notice in
        writing to the owner of the goods requiring payment of duty within a
        further period specified in the notice; and

   (c)  the duty has not been paid within that further period, that entry
        shall be deemed to have been withdrawn under sub-section (1) or (2),
        as the case requires.

''(4) Where an entry in respect of goods is withdrawn under this section-

   (a)  if the entry is in writing, the withdrawal does not entitle the owner
        of the goods to have the entry returned to him; and

   (b)  a person may be prosecuted in respect of the entry, and a penalty may
        be imposed on a person who is convicted of an offence in respect of
        the entry, as if the entry had not been withdrawn.

''(5) Where-

   (a)  an entry in respect of goods-

        (i)    has been withdrawn under sub-section (1); or

        (ii)   has been withdrawn under sub-section (2) after the goods have
               been taken to have been entered;

   (b)  the entry was for home consumption;

   (c)  the goods have subsequently been entered again for home consumption,
        whether or not they were entered for warehousing after the withdrawal
        and before they were subsequently entered for home consumption; and

   (d)  but for this sub-section, the rate of duty applicable to the goods
        would, by reason of a reduction of a rate of duty that occurred before
        the withdrawal, be less than the rate of duty that would have been
        applicable to the goods if there had been no withdrawal, the goods
        shall, notwithstanding the withdrawal, be taken, for the purposes of
        section 132, to have been entered for home consumption at the time
        when they were entered by virtue of the entry that was withdrawn.
        Entry subsequent to entry for home consumption

''38A. Where an entry for home consumption has been given under section 36 or
37 in respect of goods, a person shall not purport to give a further entry in
respect of those goods, or any part of those goods, unless the first-mentioned
entry has been withdrawn under section 38.

Penalty: $1,000. Information and documents relating to entries, &c.

''38B. (1) Without limiting the generality of section 39, where goods have
been entered, a Collector may refuse to give authority under that section for
the goods to be dealt with in accordance with the entry if he has not
verified, and he is not satisfied that another Collector has verified,
particulars of the goods shown in the entry by reference to information
contained in commercial documents relating to the goods that have been
furnished to a Collector by the owner of the goods upon, or at any time after,
the giving of the entry to a Collector or by reference to information, in
writing, in respect of the goods that has been so furnished to a Collector.

''(2) A Collector may, by notice in writing, require the owner of goods in
respect of which an entry has been given and which have been imported, or are
proposed to be exported, to deliver to him the commercial documents in respect
of the goods that are in his possession or under his control (including any
such documents that had previously been delivered to a Collector and had been
returned to the owner), or to deliver to the Collector such information, in
writing, relating to the goods, being information of a kind specified in the
notice, as is within the knowledge of the owner or as the owner is reasonably
able to obtain.

''(3) A Collector may ask the owner of, or any person giving an entry in
respect of, goods referred to in sub-section (2) any questions relating to the
goods.

''(4) A Collector may require from the owner of any goods referred to in
sub-section (2) proof, by declaration or the production of documents, that the
goods are owned as claimed and are properly described, valued, or rated, for
duty.

''(5) Where-

   (a)  the owner of goods in respect of which an entry has been given has
        been required to deliver documents or information under sub-section
        (2) in relation to the goods;

   (b)  the owner of, or a person giving an entry in respect of, goods in
        respect of which an entry has been given has been asked a question
        under sub-section (3) in respect of the goods; or

   (c)  the owner of goods referred to in sub-section (2) has been required
        under sub-section (4) to produce proof of a matter in respect of the
        goods, a Collector shall not give authority under section 39 for the
        relevant goods to be dealt with in accordance with the entry unless
        the requirement has been complied with or revoked, the question has
        been answered or withdrawn or the requirement has been complied with
        or withdrawn, as the case may be.

''(6) Subject to section 215, where a person delivers a commercial document to
a Collector under this section, the Collector shall deal with the document in
accordance with the regulations and then return the document to that person.

''(7) In this section, 'commercial document', in relation to goods, means a
document prepared in the ordinary course of business for the purposes of a
commercial transaction involving the goods or the carriage of goods.''.

(2) Notwithstanding the repeal of section 37 effected by sub-section (1),
entries made in accordance with that section before the commencement of that
sub-section continue to be entries for the purposes of the Customs Act 1901 as
in force after the commencement of that sub-section.