CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1989 NO. 23, 1989 

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1989 NO. 23, 1989 
- TABLE OF PROVISIONS

1. Short title  
2. Commencement  
3. Principal Act  
4. Interpretation  
5. Information and documents relating to entries etc.  
6. Authority to deal with goods  
7.  
8. Pallets used in international transport  
9.  
10.  
11. Review of decisions  
12. Goods entered before 1 January 1988  
13. Principal Act  
14. Interpretation  

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1989 No. 23 of 1989 - LONG TITLE

       An Act to amend legislation relating to Customs and Excise,
                     and for related purposes

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1989 No. 23 of 1989
- SECT 1
Short title

                                                        (Assented to 5 May
1989) 1. This Act may be referred to as the Customs and Excise Legislation
Amendment Act 1989.
(Minister's second reading speech made in-
    House of Representatives on 18 November 1987
    Senate on 25 November 1987)

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1989 No. 23 of 1989
- SECT 2
Commencement

  2. This Act commences on 1 July 1989.

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1989 No. 23 of 1989
- SECT 3
Principal Act

  3. In this Part, "Principal Act" means the  Customs Act 1901*1*.
*1* No. 6, 1901, as amended. For previous amendments, see No. 21, 1906; Nos. 9
and 36, 1910; No. 10, 1916; No. 41, 1920; No. 19, 1922; No. 12, 1923; No. 22,
1925; No. 6, 1930; Nos. 7 and 45, 1934; No. 7, 1935; No. 85, 1936; No. 54,
1947; No. 45, 1949; Nos. 56 and 80, 1950; No. 56, 1951; No. 108, 1952; No. 47,
1953; No. 66, 1954; No. 37, 1957; No. 54, 1959; Nos. 42 and 111, 1960; No. 48,
1963; Nos. 29, 82 and 133, 1965; No. 28, 1966; No. 54, 1967; Nos. 14 and 104,
1968; Nos. 12 and 134, 1971; No. 162, 1973; No. 216, 1973 (as amended by No.
20, 1974); Nos. 28 and 120, 1974; Nos. 56, 77 and 107, 1975; Nos. 41, 91 and
174, 1976; No. 154, 1977; Nos. 36 and 183, 1978; Nos. 92, 116, 177 and 180,
1979; Nos. 13, 15 and 110, 1980; Nos. 45, 64, 67, 152 and 157, 1981; Nos. 48,
51, 80, 108, 115 and 137, 1982; No. 81, 1982 (as amended by No. 39, 1983);
Nos. 19, 39 and 101, 1983; Nos. 2, 22, 63, 72 and 165, 1984; Nos. 39, 40 and
175, 1985; Nos. 10, 34 and 149, 1986; and Nos. 51, 76, 81, 104 and 141, 1987;
and Nos. 63, 66 and 76, 1988.

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1989 No. 23 of 1989
- SECT 4
Interpretation

  4. Section 4 of the Principal Act is amended:
  (a)  by omitting from subsection (1) the definition of "Officer" or
     "Officer of Customs" and substituting the following definitions:
     " 'Officer' means an officer of Customs;
       'Officer of Customs' means a person:
        (a)  employed in the Customs; or
        (b)  authorised in writing by the Comptroller to perform all of the
functions of an officer of Customs;
       and includes;
        (c)  in relation to a provision of  a Customs Act, a person
authorised
in writing by the Comptroller to perform the functions of an officer of
Customs under that provision; or
        (d)  in relation to a power conferred by a provision of a Customs Act,
a person authorised in writing by the Comptroller to perform the functions of
an officer of Customs in relation to the exercise of that power;";
  (b)  by inserting in subsection (1) the following definitions:
     " '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;
      'Container' means a container within the meaning of the Customs
Convention on Containers, 1972 signed in Geneva on 2 December 1972, as
affected by any amendment of the Convention that has come into force;
      'Pallet' means a pallet within the meaning of the European Convention
on
Customs Treatment of Pallets used in International Transport signed in Geneva
on 9 December 1960, as affected by any amendment of the Convention that has
come into force;"; and
  (c)  by inserting in subsection (1) the following definition:
     " 'Records offence' means:
        (a)  an offence against subsection 240 (1) or (4) of this Act;
        (b)  an offence against:
            (i)  section 6, 7 or 7A of the Crimes Act 1914;
           (ii)  paragraph 86 (1) (a) of that Act; or
           (iii)  section 237 of this Act;
          being an offence that relates to an offence of the kind referred to
in paragraph (a) of this definition; or
        (c)  an offence against section 29D or 86A of the Crimes Act 1914,
being an offence that relates to a tax liability;".

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1989 No. 23 of 1989
- SECT 5
Information and documents relating to entries etc.

  5. Section 38B of the Principal Act is amended by omitting subsection (7).

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1989 No. 23 of 1989
- SECT 6
Authority to deal with goods

  6. Section 39 of the Principal Act is amended by inserting after subsection
(1) the following subsections:
  "(1A) Authority under this section to deal with goods shall, unless a
Collector has determined under subsection (1B) that this subsection does not
apply in relation to the goods, be expressed to be subject to the condition
that an officer of Customs may, at any time within 5 years after the goods are
entered for a particular purpose, require verification of information that was
supplied to the Collector for the purposes of their entry for that purpose,
and may, for the purpose of that verification, exercise such of the powers
conferred under section 214AA as the officer considers necessary.
  "(1B) Where a Collector is satisfied that the information given to him or
her for the purposes of an entry of goods will not require verification of
that information after the goods are entered, he or she may determine, in
writing, that subsection (1A) does not apply in relation to the goods.".

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1989 No. 23 of 1989
- SECT 7

  7. Division 2 of Part VIII of the Principal Act is repealed and the
following Division is substituted:
                    "Division 2-Valuation of Imported Goods
Interpretation
  "154. (1) In this Division, unless the contrary intention appears:
  'about the same time' has the meaning given by subsection (2);
  'acquire', in relation to goods, includes purchase, receive in exchange for
other goods, take on lease, take on hire, take on hire-purchase and take under
licence;
  'Australian inland freight', in relation to imported goods, means:
      (a)  if any amount (other than an amount of an Australian inland
insurance) was paid or is payable by a trader of the goods to a person other
than a person related to a trader of the goods in respect of:
         (i)  the transportation of the goods on or after their importation
into Australia; or
        (ii)  the obtaining of any commercial or other documentation required
in respect of the transportation referred to in subparagraph (i) or in respect
of the importation of the goods;
       and a Collector is satisfied of the correctness of that amount-that
amount;
     (b)  if any amount (other than an amount of Australian inland insurance)
was paid or is payable by a trader of the goods to a person related to a
trader of the goods in respect of the provision of a service referred to in
subparagraph (a) (i) or (ii) and a Collector:
         (i)  is satisfied that the amount is the same, or substantially the
same, as the amount that would be payable to a person not so related; and
        (ii)  is satisfied of the correctness of that amount;
       that amount; or
      (c)  if any amount (other than an amount of Australian inland
insurance)
was paid or is payable by a trader in respect of the provision of a service
referred to in subparagraph (a) (i) or (ii) but a Collector is not satisfied
as required by paragraph (a) or (b), whichever is applicable-such an amount as
a Collector determines, having regard to the ordinary costs payable in respect
of the provision of the same service to a trader in respect of the same class
of goods as the imported goods, under the same conditions, by a person who is
not related to a trader of goods of that class, on or after their importation
into Australia;
    or, if more than one of paragraphs (a), (b) and (c) is applicable to the
goods, the sum of the amounts ascertained in accordance with the applicable
paragraphs;
  'Australian inland insurance', in relation to imported goods, means:
      (a)  if any amount was paid or is payable by a trader of the goods to a
person other than a person related to a trader of the goods in respect of
insurance in relation to the transportation of the goods on or after
importation into Australia and a Collector is satisfied of the correctness of
that amount-that amount;
     (b)  if any amount was paid or is payable by a trader of the goods to a
person related to a trader of the goods in respect of insurance of the kind
referred to in paragraph (a) and a Collector:
         (i)  is satisfied that the amount is the same, or substantially the
same, as the amount that would be payable to a person not so related; and
        (ii)  is satisfied of the correctness of that amount;
       that amount; or
     (c)  if any amount was paid or is payable by a trader in respect of
insurance of a kind referred to in paragraph (a) but a Collector is not
satisfied as required by paragraph (a) or (b), whichever is applicable-such an
amount as a Collector determines, having regard to the ordinary cost of the
same kind of insurance to a trader in respect of the same class of goods as
the imported goods, under the same conditions, where the insurer is not
related to a trader of goods of that class;
    or, if more than one of paragraphs (a), (b) and (c) is applicable to the
goods, the sum of the amounts ascertained in accordance with the applicable
paragraphs;
  'buying commission' has the meaning given by section 155;
  'comparable goods', in relation to imported goods, means:
     (a)  the imported goods;
     (b)  identical goods; or
     (c)  similar goods;
  'computed value', in relation to imported goods, has the meaning given by
section 161F;
  'computed valued goods' means exporter's goods:
     (a)  whose owner has, before the payment of duty in respect of the goods
(whether before or after any determination of a value of the goods) requested
a Collector to take their customs value to be their computed value in
preference to their deductive value; and
     (b)  whose computed value can be determined by the Collector;
  'customs value', in relation to imported goods, has the meaning given by
section 159;
  'deductible administrative costs', in relation to goods in a sale, means any
costs that are payable on or after the importation of the goods into Australia
in relation to the activities of, or services performed by, any local, State
or Commonwealth public authorities or officers, any licensed Customs agent, or
any other person in Australia, in connection with the importation and
subsequent delivery of the goods;
  'deductible financing costs', in relation to goods in a sale, means any
interest payable under a written contract, agreement or arrangement under
which the purchaser is permitted to delay the payment of the price in return
for the payment of that interest (whether or not also in return for an
increase in the price or for the payment of an additional amount), being a
contract, agreement or arrangement entered into between the purchaser and the
vendor or another person in relation to the purchase of the goods, where:
     (a)  the interest is distinguished to the satisfaction of a Collector
from
the price actually paid or payable for the goods;
     (b)  if a Collector requires the purchaser to demonstrate to the
satisfaction of a Collector that identical or similar goods are actually sold
at the last-mentioned price-the purchaser so demonstrates; and
     (c)  if a Collector requires the purchaser to demonstrate to the
satisfaction of a Collector that the rate of the interest does not exceed the
rate of interest in similar contracts, agreements or arrangements entered into
in the country where, and at the time when, finance under the first-mentioned
contract, agreement or arrangement was provided-the purchaser so
demonstrates;
  'deductive (contemporary sales) value', in relation to imported goods, has
the meaning given by section 161C;
  'deductive (derived goods sales) value', in relation to imported goods, has
the meaning given by section 161E;
  'deductive (later sales) value', in relation to imported goods, has the
meaning given by section 161D;
  'deductive value', in relation to imported goods, means their:
     (a)  deductive (contemporary sales) value;
     (b)  deductive (later sales) value; or
     (c)  deductive (derived goods sales) value;
  'exempted container' means a container that:
     (a)  is not a pallet; and
     (b)  is or has been permitted to be temporarily imported into Australia
free of Customs duty under section 162A;
  'exempted pallet' means a pallet that is or has been permitted to be
temporarily imported into Australia free of Customs duty under either section
162A or 162B;
  'exporter's goods' means imported goods exported to Australia by their
producer;
  'fall-back value', in relation to imported goods, has the meaning given by
section 161G;
  'foreign inland freight', in relation to imported goods, means:
     (a)  if any amount (other than an amount of foreign inland insurance)
was
paid or is payable by a trader of the goods to a person other than a person
related to a trader of the goods in respect of:
         (i)  the transportation of the goods within a foreign country before
they left their place of export; or
        (ii)  the obtaining of any commercial or other documentation (other
than documentation required in respect of overseas freight or overseas
insurance) required in respect of the transportation referred to in
subparagraph (i) or in respect of the transportation of the goods from the
foreign country concerned;
       and a Collector is satisfied of the correctness of that amount-that
amount;
     (b)  if any amount (other than an amount of foreign inland insurance)
was
paid or is payable by a trader of the goods to a person related to a trader of
the goods in respect of the provision of service referred to in subparagraph
        (a) (i) or (ii) and a Collector:
         (i)  is satisfied that the amount is the same, or substantially the
same, as the amount that would be payable to a person not so related; and
        (ii)  is satisfied of the correctness of that amount;
       that amount; or
     (c)  if any amount (other than an amount of foreign inland insurance)
was
paid or is payable by a trader in respect of the provision of a service
referred to in subparagraph (a) (i) or (ii) but a Collector is not satisfied
as required by paragraph (a) or (b), whichever is applicable-such an amount as
a Collector determines, having regard to the ordinary costs payable in respect
of the provision of the same service to a trader, in respect of the same class
of goods as the imported goods, under the same conditions, by a person who is
not related to a trader of goods of that class, before leaving the same place
of export;
    or, if more than one of paragraphs (a), (b) and (c) is applicable to the
goods, the sum of the amounts ascertained in accordance with the applicable
paragraphs;
  'foreign inland insurance', in relation to imported goods, means:
     (a)  if any amount was paid or is payable by a trader of the goods to a
person other than a person related to a trader of the goods in respect of
insurance in relation to the transportation of the goods within a foreign
country before they left their place of export and a Collector is satisfied of
the correctness of that amount-that amount;
     (b)  if any amount was paid or is payable by a trader of the goods to a
person related to a trader of the goods in respect of insurance of the kind
referred to in paragraph (a) and a Collector:
         (i)  is satisfied that the amount is the same, or substantially the
same, as the amount that would be payable to a person not so related; and
        (ii)  is satisfied of the correctness of that amount;
       that amount; or
     (c)  if any amount was paid or is payable by a trader in respect of
insurance of a kind referred to in paragraph (a) but a Collector is not
satisfied as required by paragraph (a) or (b), whichever is applicable-such an
amount as a Collector determines, having regard to the ordinary cost of the
same kind of insurance to a trader in respect of the same class of goods as
the imported goods, under the same conditions, where the insurer is not
related to a trader of goods of that class;
    or, if more than one of paragraphs (a), (b) and (c) is applicable to the
goods, the sum of the amounts ascertained in accordance with the applicable
paragraphs;
  'identical goods', in relation to imported goods, has the meaning given by
section 156;
  'identical goods value', in relation to imported goods, has the meaning
given by section 161A;
  'import sales transaction', in relation to imported goods, means:
     (a)  where there was one, and only one, contract of sale for the
importation of the goods into Australia entered into before they became
subject to Customs control and it was also a contract for their exportation
from a foreign country-that contract;
     (b)  where there was one, and only one, contract of sale for the
importation of the goods into Australia entered into before they became
subject to Customs control and it was not also a contract for their
exportation from a foreign country-that contract; or
     (c)  where there were 2 or more contracts of sale for the importation of
the goods into Australia entered into before they became subject to Customs
control-whichever of the contracts was made last;
    and includes:
     (d)  any contract, agreement or arrangement, whether formal or informal,
to which the vendor, the purchaser or an agent of, or a person related to, the
vendor or purchaser is a party that provides for an increase in the value of
the goods the subject of the contract of sale referred to in paragraph (a),
        (b) or (c) prior to their importation; and
     (e)  any other contract, agreement or arrangement relating to the
contract
of sale referred to in paragraph (a), (b) or (c) that a Collector determines
is so closely connected with that contract and to the goods the subject of
that contract that together they form a single transaction;
  'overseas freight', in relation to imported goods, means:
     (a)  if any amount (other than an amount of overseas insurance) was paid
or is payable by a trader of the goods to a person other than a person related
to a trader of the goods in respect of the transportation of the goods from
their place of export to Australia, the goods are not self transported goods
and a Collector is satisfied of the correctness of that amount-that amount;
     (b)  if any amount (other than an amount of overseas insurance) was paid
or is payable by a trader of the goods to a person related to a trader of the
goods in respect of the transportation referred to in paragraph (a), the goods
concerned are not self transported goods and a Collector:
         (i)  is satisfied that the amount is the same, or substantially the
same, as the amount that would be payable to a person not so related; and
        (ii)  is satisfied of the correctness of that amount;
       that amount; or
     (c)  if any amount (other than an amount of overseas insurance) was paid
or is payable by a trader in respect of the transportation referred to in
paragraph (a) but the goods concerned are self transported goods or a
Collector is not satisfied as required by paragraph (a) or (b), whichever is
applicable-such an amount, as a Collector determines, having regard to the
ordinary costs of the transportation of goods of the same class as the
imported goods:
         (i)  if the imported goods are self transported goods-under the most
commercially viable conditions; or
        (ii)  if the imported goods are not self transported goods-under the
same conditions as the imported goods;
       by a person who is not related to a trader of goods of that class,
between the same foreign country and Australia;
    or, if more than one of paragraphs (a), (b) and (c) is applicable to the
goods, the sum of the amounts ascertained in accordance with the applicable
paragraphs;
  'overseas insurance', in relation to imported goods, means:
     (a)  if any amount was paid or is payable by a trader of the goods to a
person other than a person related to a trader of the goods in respect of
insurance in relation to the transportation of the goods from their place of
export to Australia, the goods are not self transported goods and a Collector
is satisfied of the correctness of that amount-that amount;
     (b)  if any amount was paid or is payable by a trader of the goods to a
person related to a trader of the goods in respect of insurance of the kind
referred to in paragraph (a), the goods concerned are not self transported
goods, and a Collector:
         (i)  is satisfied that the amount is the same, or substantially the
same, as the amount that would be payable to a person not so related; and
        (ii)  is satisfied of the correctness of that amount;
       that amount; or
     (c)  if any amount was paid or is payable in respect of insurance of a
kind referred to in paragraph (a) but the goods concerned are self transported
goods or a Collector is not satisfied as required by paragraph (a) or (b)
whichever is applicable-such an amount as a Collector determines, having
regard to the ordinary cost of insurance in relation to the transportation of
goods of the same class as the imported goods:
         (i)  if the imported goods are self transported goods-under the most
commercially viable conditions; or
        (ii)  if the imported goods are not self transported goods-under the
same conditions as the imported goods;
       where the insurer is not related to a trader of the transported goods;
    or, if more than one of paragraphs (a), (b) and (c) is applicable to the
goods, the sum of the amounts ascertained in accordance with the applicable
paragraphs;
  'place of export', in relation to imported goods, means:
     (a)  where, while in the country from which they were exported, the
goods
were posted to Australia-the place where they were so posted;
     (b)  where, while in the country from which they were exported, the
goods,
not being goods referred to in paragraph (a), were packed in a container-the
place where they were so packed;
     (c)  where the goods, being self transported goods, were exported from a
country by sea or air-the place, or last place, in that country from which the
goods departed for Australia;
     (d)  where the goods, not being goods referred to in paragraph (a), (b)
or
        (c), were exported from a country by sea or air-the place, or first place, in
that country where the goods were placed on board a ship or aircraft for
export from that country;
     (e)  where the goods, not being goods referred to in paragraph (a), (b),
        (c) or (d), were exported from a country by land, or by river, canal or other
inland waterway-the place at which the goods finally crossed the border from
that country into another country in the course of their transportation to
Australia; or
     (f)  in any other case-a place determined by a Collector;
  'price', in relation to goods the subject of a contract of sale, means an
amount determined by a Collector, after disregarding value unrelated matters
in relation to those goods, to be the sum of:
     (a)  all payments that have been made, or are to be made, directly or
indirectly, in relation to such goods, by or on behalf of the purchaser:
         (i)  to the vendor;
        (ii)  to any person related to the vendor unless a Collector is
satisfied that the vendor has not derived and will not derive any direct or
indirect benefit from the payment; or
        (iii)  to any other person for the direct or indirect benefit of the
vendor;
       in accordance with the contract of sale; and
     (b)  all payments that have been made, or are to be made, directly or
indirectly, in relation to such goods, by or on behalf of the purchaser:
         (i)  to the vendor;
        (ii)  to any person related to the vendor unless a Collector is
satisfied that the vendor has not derived and will not derive any direct or
indirect benefit from the payment; or
        (iii)  to any other person for the direct or indirect benefit of the
vendor;
       under any other contract, agreement or arrangement, whether formal or
informal, being a contract, agreement or arrangement for the doing of anything
to increase the value of the goods or that a Collector is satisfied is so
closely connected with the contract of sale referred to in paragraph (a) and
to the goods the subject of that contract that together they form a single
transaction;
    whether the payment is made in money or by letter of credit, negotiable
instrument or otherwise, and includes:
     (c)  the value, as determined by a Collector, of any goods or services
supplied, or to be supplied, by, or on behalf of, the purchaser as part of the
consideration passing from the purchaser under the contract of sale referred
to in paragraph (a); and
     (d)  the value, as determined by a Collector, of any goods or services
supplied, or to be supplied, directly or indirectly, by, or on behalf of, the
purchaser:
         (i)  to the vendor;
        (ii)  to any person related to the vendor unless the Collector is
satisfied that the vendor has not derived and will not derive any direct or
indirect benefit from the payment; or
        (iii)  to any other person for the direct or indirect benefit of the
vendor;
       under a contract, agreement or arrangement of the kind referred to in
paragraph (b);
    but does not include the amount of any duty of Customs (including any
dumping or countervailing duty imposed under the Customs Tariff (Anti-Dumping)
Act 1975), any sales tax, or any other duty or tax, that is payable by law
because of the importation into, or subsequent use, sale or disposition in,
Australia of the goods;
  'price related costs', in relation to imported goods, means:
     (a)  production assist costs in respect of the goods;
     (b)  packing costs for materials and labour paid or payable, directly or
indirectly, by or on behalf of the purchaser in respect of the goods
(including, but without limiting the generality of the foregoing, costs of
fumigating, cleaning, coating, wrapping or otherwise preparing the goods for
their exportation from a foreign country or otherwise placing them in the
condition in which they are imported into Australia, but not including the
cost of any exempted pallet or exempted container concerned in their
exportation);
     (c)  foreign inland freight and foreign inland insurance in relation to
the goods paid or payable, directly or indirectly, by or on behalf of the
purchaser; 
     (d)  commission, other than a buying commission, or brokerage, paid or
payable, directly or indirectly, by or on behalf of the purchaser in respect
of the goods; or
     (e)  all royalties or licence fees paid or payable, directly or
indirectly, by or on behalf of the purchaser to the vendor or to another
person under the import sales transaction, not being royalties or licence
fees:
         (i)  that do not relate to the imported goods in the condition, or
substantially in the condition, in which they are imported into Australia;
        (ii)  whose only relationship to the imported goods in the condition
in
which they are imported into Australia is insubstantial or incidental;
        (iii)  that are merely for the right to reproduce the imported goods
within Australia; or
        (iv)  that are payable for the assembly, erection, construction or
maintenance of imported goods after their importation into Australia or for
any technical assistance in respect of the goods after their importation; and
     (f)  the whole or any part of the proceeds of any subsequent use, resale
or disposal of the goods, by or on behalf of the purchaser, that have accrued,
or will accrue, to the vendor;
  'produce' includes grow, manufacture, mine, process and treat;
  'production assist costs', in relation to imported goods (including imported
goods that are comparable goods or derived goods in relation to other imported
goods), means the sum of:
     (a)  the purchaser's material costs;
     (b)  the purchaser's tooling costs;
     (c)  the purchaser's work costs; and
     (d)  the purchaser's subsidiary costs;
    in relation to those first-mentioned imported goods;
  'production materials', in relation to the imported goods, means:
     (a)  materials, components or other goods that form part of the imported
goods; and
     (b)  materials consumed in the production of the imported goods;
  'production tooling', in relation to imported goods, means tools, dies,
moulds or other machinery or equipment used in the production of the imported
goods;
  'production work' means art work, design work, development work and
engineering work and includes models, plans and sketches;
  'purchaser', in relation to imported goods, means the purchaser under the
import sales transaction for the goods;
  'purchaser's material costs', in relation to imported goods, means the sum
of the following amounts relating to production materials supplied, directly
or indirectly, by the purchaser free of charge or at a reduced cost:
     (a)  an amount equal to:
         (i)  where the materials were acquired by the purchaser from a
person
who was not related to the purchaser at the time of acquisition-the cost of
acquisition;
        (ii)  where the materials were acquired by the purchaser from a
person
who was related to the purchaser at the time of acquisition and who did not
produce the materials-the cost of acquisition of the materials by the person;
or 
        (iii)  where the materials were produced by the purchaser or by a
person who was related to the purchaser at the time of production of the
goods-the cost of production;
     (b)  the cost of transporting the materials after their acquisition or
production by the purchaser to the place of production of the imported goods;
     (c)  the cost of repairs and modifications of the materials after their
acquisition or production by the purchaser;
  'purchaser's subsidiary costs', in relation to imported goods, means such
part of the sum of the following amounts relating to subsidiary goods, or
subsidiary services, supplied, directly or indirectly, by the purchaser free
of charge or at a reduced price as a Collector considers should be apportioned
to the production of the imported goods:
     (a)  an amount equal to:
         (i)  where the subsidiary goods relate to work goods and were
available generally to the public in Australia or elsewhere at the time of
acquisition by the purchaser (in this definition called 'available goods')-the
cost to the public of acquiring the available goods;
        (ii)  where the subsidiary goods (other than available goods) were
acquired by the purchaser from a person who was not related to the purchaser
at the time of acquisition-the cost of acquisition;
        (iii)  where the subsidiary goods (other than available goods) were
acquired by the purchaser from a person who was related to the purchaser at
the time of acquisition and who did not produce the goods-the cost of
acquisition by the person; or
        (iv)  where the subsidiary goods (other than available goods) were
produced by the purchaser or by a person who was related to the purchaser at
the time of the production of the goods-the cost of that production;
     (b)  the cost of transporting the subsidiary goods (other than goods
that
relate to work goods) after their acquisition or production by the purchaser
to the place of production of the production materials or production tooling,
as the case requires;
     (c)  the cost of repairs and modifications of subsidiary goods, (other
than goods that relate to work goods), after their acquisition or production
by the purchaser;
     (d)  the cost of repairs and modifications outside Australia of
subsidiary
goods that relate to work goods after the acquisition or production of the
subsidiary goods by the purchaser;
     (e)  an amount equal to:
         (i)  where the subsidiary services were supplied by a person who was
not related to the purchaser at the time of the supply-the cost of that
supply; or
        (ii)  in any other case-such amount as the Collector determines to be
the value of the subsidiary services;
     (f)  the cost of the supply of any further services in relation to the
subsidiary services (other than services that relate to work services);
     (g)  the cost of the supply outside Australia of any further services in
relation to the subsidiary services that relate to work services;
  'purchaser's tooling costs', in relation to imported goods, means such part
of the sum of the following amounts relating to production tooling supplied,
directly or indirectly, by the purchaser free of charge or at a reduced price
as a Collector considers should be apportioned to the production of the
imported goods:
     (a)  an amount equal to:
         (i)  where the tooling was acquired by the purchaser from a person
who
was not related to the purchaser at the time of acquisition-the cost of
acquisition;
        (ii)  where the tooling was acquired by the purchaser from a person
who
was related to the purchaser at the time of acquisition and who did not
produce the tooling-the cost of acquisition of the tooling by the person; or
        (iii)  where the tooling was produced by the purchaser or by a person
who was related to the purchaser at the time of production of the tools-the
cost of production;
     (b)  the cost of transporting the tooling after its acquisition or
production by the purchaser to the place of production of the imported goods;
     (c)  the cost of repairs and modifications of the tooling after its
acquisition or production by the purchaser;
  'purchaser's work costs', in relation to imported goods, means such part of
the sum of the following amounts relating to work goods, or work services,
supplied, directly or indirectly, by the purchaser free of charge or at a
reduced price, as a Collector considers should be apportioned to the
production of the imported goods:
     (a)  an amount equal to:
         (i)  where the work goods were available generally to the public in
Australia or elsewhere at the time of acquisition by the purchaser (in this
definition called 'available goods')-the cost to the public of acquiring the
goods;
        (ii)  where the work goods (other than available goods) were acquired
by the purchaser from a person who was not related to the purchaser at the
time of acquisition-the cost of acquisition;
        (iii)  where the work goods (other than available goods) were
acquired
by the purchaser from a person who was related to the purchaser at the time of
acquisition and who did not produce the work goods-the cost of acquisition by
the person; or
        (iv)  where the work goods (other than available goods) were produced
by the purchaser or by a person who was related to the purchaser at the time
of the production of the work goods-the cost of that production;
     (b)  the  cost of transporting the work goods, after their acquisition
or
production by the purchaser to the place of production of the imported goods;
     (c)  the cost of repairs and modifications outside Australia of the work
goods after their acquisition by the purchaser;
     (d)  an amount equal to:
         (i)  where the work services were supplied by a person who was not
related to the purchaser at the time of the supply-the cost of that supply;
or
        (ii)  in any other case-such amount as the Collector determines to be
the value of the work services;
     (e)  the cost of the supply outside Australia of any further services in
relation to the work services;
  'related', in relation to persons, has the meaning given by subsection (3);
  'request goods' means goods whose owner has requested a Collector to
determine their deductive (derived goods sales) value;
  'royalty', in relation to imported goods, means royalty within the meaning
given by section 157;
  'self transported goods' means:
     (a)  a ship imported otherwise than in another ship or an aircraft; or
     (b)  an aircraft imported otherwise than in a ship or another aircraft;
  'similar goods', in relation to imported goods, has the meaning given by
section 156;
  'similar goods value', in relation to imported goods, has the meaning given
by section 161B;
  'subsidiary goods', in relation to imported goods, means goods supplied,
directly or indirectly, by the purchaser in relation to the production of
production materials, production tooling, work goods, or work services,
supplied, directly or indirectly by the purchaser (whether or not free of
charge or at a reduced cost) in relation to the production of the imported
goods;
  'subsidiary services', in relation to imported goods, means services
supplied, directly or indirectly, by the purchaser in relation to the
production of production materials, production tooling, work goods, or work
services, supplied, directly or indirectly by the purchaser (whether or not
free of charge or at a reduced cost) in relation to the production of the
imported goods;
  'trade mark' means a mark of a kind capable of registration under the Trade
Marks Act 1955, whether or not it is registered under that Act or any other
law, but does not include a mark that relates to a service;
  'trader', in relation to goods, means a vendor, exporter, purchaser or
importer of the goods;
  'transaction value', in relation to imported goods, has the meaning given by
section 161;
  'transportation' includes transportation by post and storage or handling
incidental to transportation;
  'value unrelated amount', in relation to goods in a sale, means:
     (a)  where the sale is on commission-the amount of commission usually
earned in connection with the sale of other goods of the same class  and in
the same quantity as the goods in the sale, being a sale of other goods in
Australia at the same trade level as the first-mentioned goods;
     (b)  where the sale is not on commission-the amount usually added for
profit and general expenses (including all costs, direct or indirect, of
marketing), taken as a whole, in connection with the sale of other goods of
the same class or kind and in the same quantity as the goods in the sale,
being a sale of other goods in Australia at the same trade level as the
first-mentioned goods;
     (c)  Australian inland freight and Australian inland insurance in
respect
of the goods in the sale or of the goods from which the goods in the sale were
derived;
     (d)  the amount of any duties of Customs and other taxes payable because
of the importation into, or the sale in, Australia of the goods in the sale or
of goods from which the goods in the sale were derived; and
     (e)  overseas freight and overseas insurance in relation to the goods in
the sale or of the goods from which the goods in the sale were derived;
  'value unrelated matter', in relation to goods the subject of a contract for
sale,  means:
     (a)  any rebate of, or other decrease in, the price other than such a
rebate or decrease the benefit of which has been received  when the price is
being determined; or
     (b)  any costs, charges or expenses in relation to activities undertaken
by the purchaser on the purchaser's own account in relation to the goods
(including any activities of the purchaser relating to advertising or
promoting the sale of, or to warranties or guarantees in relation to, the
goods);
  'vendor', in relation to imported goods, means the vendor under the import
sales transaction for the goods;
  'work goods', in relation to imported goods, means goods relating to
production work that was:
     (a)  required for the production of the imported goods; and
     (b)  undertaken outside Australia.
  'work services', in relation to imported goods, means services relating to
production work that was:
     (a)  required for the production of the imported goods; and
     (b)  undertaken outside Australia.
  "(2) For the purposes of this Division, an event occurs about the same time
as another event if the first event occurs:
  (a)  on the same day as the other event; or
  (b)  within the 45 days immediately before, or the 45 days immediately
after, the day on which the other event occurs.
  "(3) For the purposes of this Division, 2 persons shall be deemed to be
related to each other if, and only if:
  (a)  both being natural persons:
      (i)  they are connected by a blood relationship or by marriage or by
adoption; or
     (ii)  one of them is an officer or director of a body corporate
controlled, directly or indirectly, by the other;
  (b)  both being bodies corporate:
      (i)  both of them are controlled, directly or indirectly, by a third
person (whether or not a body corporate);
     (ii)  both of them together control, directly or indirectly, a third
body
corporate;
     (iii)  the same person (whether or not a body corporate) is in a
position
to cast, or control the casting of, 5% or more of the maximum number of votes
that might be cast at a general meeting of each of them;
  (c)  one of them, being a body corporate, is, directly or indirectly,
controlled by the other (whether or not a body corporate);
  (d)  one of them, being a natural person, is an employee, officer or
director of the other (whether or not a body corporate); or
  (e)  they are members of the same partnership.
  "(4) A person, whether or not a body corporate, shall be taken to control
another body corporate for the purposes of subsection (3) if that person has
the capacity to impose any restraint or restrictions upon, or to exercise any
direction over, that other body corporate.
  "(5) Without, by implication, affecting the meaning of any reference to an
owner of goods in any other provision of this Act, a reference in this
Division to the owner of goods, being a ship or aircraft, shall not be taken
to include a person acting as agent for the owner or receiving freight or
other charges payable in respect of the ship or aircraft.
Interpretation-Buying commission
  "155. (1) Subject to subsection (2), a reference in this Division to a
buying commission in relation to imported goods is a reference to an amount
paid or payable by or on behalf of the purchaser of the goods directly or
indirectly to a person who, as an agent of the purchaser, represented the
purchaser in the purchase of the goods in the import sales transaction.
  "(2) An amount paid by a purchaser of imported goods to another person in
the circumstances referred to in subsection (1) shall be taken not to be a
buying commission unless a Collector is satisfied that that other person did
not and does not:
  (a)  produce, in whole or in part, or control the production, in whole or in
part, of:
      (i)  the imported goods, or any other goods whose value would be taken
into account in determining, or attempting to determine, the transaction value
of the imported goods; or
     (ii)  any other goods of the same class as goods referred to in
subparagraph (i);
  (b)  supply, or control the supply of, any services:
      (i)  whose value would be taken into account in determining, or
attempting to determine, the price of the imported goods; or
     (ii)  any other services of the same class as the services referred to
in
subparagraph (i);
  (c)  transport the imported goods, or any other goods referred  to in
subparagraph (a) (i), within any foreign country, between a foreign country
and Australia, or within Australia, for any purpose associated with the
manufacture or importation of those imported goods;
  (d)  purchase, exchange, sell, or otherwise trade any of the goods referred
to in subparagraph (a) (i) or supply any of the services referred to in
subparagraph (b) (i) other than in the capacity of an agent of the purchaser;
  (e)  in relation to any of the goods referred to in subparagraph (a)(i) or
any of the services referred to in subparagraph (b)(i):
      (i)  act as an agent for, or in any other way represent, the producer,
supplier, or vendor of the goods or services; or
     (ii)  otherwise be associated with any such person except as the agent
of
the purchaser; or
  (f)  claim or receive, directly or indirectly, the benefit of any
commission, fee or other payment, in the form of money, letter of credit,
negotiable instruments, or any goods or services, from any person as a
consequence of the import sales transaction, other than commission received
from the purchaser for the services rendered by that person in that
transaction.
Interpretation-Identical goods and similar goods
  "156. (1) Subject to subsection (2), a reference in this Division to
identical goods, in relation to imported goods is a reference to goods that a
Collector is prepared, or is required by their owner, to treat as identical
goods in relation to the imported goods, being goods that the Collector is
satisfied:
  (a)  are the same in all material respects, including physical
characteristics, quality and reputation, as the imported goods;
  (b)  were produced in the same country as the imported goods; and
  (c)  were produced by or on behalf of the producer of the imported goods;
but not being goods in relation to which:
  (d)  art work, design work, development work, engineering work undertaken,
or substantially undertaken, in Australia; or
  (e)  models, plans or sketches prepared, or substantially prepared, in
Australia;
was or were supplied directly or indirectly by or on behalf of the purchaser
free of charge or at a reduced cost for use in relation to their production.
  "(2) Where a Collector, after reasonable inquiry, is not aware of any goods
that may be treated under subsection (1) as identical goods in relation to the
goods to be valued, the Collector shall disregard the requirement in paragraph
(1) (c) for the purpose of treating goods as identical goods in relation to
the imported goods.
  "(3) Subject to subsection (4), a reference in this Division to similar
goods, in relation to imported goods, is a reference to goods that a Collector
is prepared, or is required by their owner, to treat as similar goods in
relation to the imported goods, being goods that the Collector is satisfied:
  (a)  closely resemble the imported goods in respect of component materials
and parts and in respect of physical characteristics;
  (b)  are functionally and commercially interchangeable with the imported
goods having regard to the quality and reputation (including any relevant
trade marks) of each lot of goods;
  (c)  were produced in the same country as the imported goods; and
  (d)  were produced by or on behalf of the producer of the imported goods;
but not being goods in relation to which:
  (e)  art work, design work, development work or engineering work undertaken,
or substantially undertaken, in Australia; or
  (f)  models, plans or sketches prepared, or substantially prepared, in
Australia;
was or were supplied directly or indirectly by or on behalf of the purchaser
free of charge or at a reduced cost for use in relation to their production.
  "(4) Where a Collector, after reasonable inquiry, is not aware of any goods
that may be treated under subsection (3) as similar goods in relation to the
goods to be valued, the Collector shall disregard the requirement in paragraph
(3) (d) for the purpose of treating goods as similar goods in relation to the
imported goods.
Interpretation-Royalties
  "157. (1) A reference in this Division to a royalty includes a reference to
an amount paid or credited (however described or computed and whether the
payment or credit is periodical or not) to the extent to which the amount is
paid or credited as consideration for:
  (a)  the making, use, exercise or vending of an invention or the right to
make, use, exercise or vend an invention;
  (b)  the use of, or the right to use:
      (i)  a design or trade mark;
     (ii)  confidential information; or
     (iii)  machinery, implements, apparatus or other equipment;
  (c)  the supply of scientific, technical, industrial, commercial or other
knowledge or information;
  (d)  the supply of any assistance that is ancillary and subsidiary to, and
is furnished as a means of enabling the application or enjoyment of, any
matter falling within any of the foregoing paragraphs; or
  (e)  a total or partial forbearance in respect of any matter falling within
any of the foregoing paragraphs (including paragraph (d)).
  "(2) Where:
  (a)  a person pays an amount of royalty in respect of goods at a time when
the goods are not imported goods;
  (b)  the goods are imported goods before or after the payment; and
  (c)  the payment is made in connection with a scheme entered into or carried
out for the purpose of the payment not being royalty for the purposes of this
Division;
the payment shall be deemed, for the purposes of this Division, to have been
made at a time when the goods were imported goods.
  "(3) In this section:
  'design' means a design of a kind capable of being registered under the
Designs Act 1906, whether or not it is registered under that Act or any other
law;
  'payment', in relation to an amount, includes the incurring of a liability
to pay, and the crediting of, the amount;
  'scheme' means:
     (a)  an agreement, arrangement, understanding, promise or undertaking,
whether formal or informal, whether express or implied and whether or not
enforceable, or intended to be enforceable, by legal proceedings; or
     (b)  a plan, proposal, action, course of action or course of conduct,
whether unilateral or otherwise;
  'use', includes hire-out, lease-out, rent-out, sell, market, distribute or
otherwise trade in or dispose of.
  "(4) For the purposes of this section, a scheme shall be taken to be entered
into or carried out for a particular purpose if the person who has, or one or
more of the persons who have, entered into or carried out the scheme or a part
of the scheme did so for that purpose or for purposes including that purpose.
Interpretation-Transportation costs
  "158. Where the purchaser of imported goods:
  (a)  has supplied any production material, production tooling or work goods
in relation to those imported goods to a person in a foreign country for
purposes related to the production of those imported goods; or
  (b)  has supplied any subsidiary goods to a person in a foreign country for
purposes related to the production of production materials, production
tooling, work goods or work services in relation to those imported goods;
references in this Division to the cost of transporting that production
material or production tooling or those work goods or subsidiary goods, after
its or their acquisition or production by the purchaser, to the place of
production in that foreign country shall be taken to include:
  (c)  the packing costs for materials and labour paid or payable by or on
behalf of the purchaser in relation to that production material, or production
tooling or those work goods or subsidiary goods including, but without
limiting the generality of the foregoing, costs of fumigating, cleaning,
coating, wrapping or otherwise preparing the material tooling or goods for
transportation to the place of production of the imported goods;
  (d)  any amount paid or payable by or on behalf of the purchaser in relation
to that production material or production tooling or those work goods or
subsidiary goods that would:
      (i)  if that foreign country were Australia;
     (ii)  if any other country from which that material or tooling or those
goods were exported were a foreign country; and
     (iii)  if that material or tooling or those goods were imported goods;
    be an amount of foreign inland freight or foreign inland insurance,
overseas freight or overseas insurance, or Australian inland freight or
Australian inland insurance; and
  (e)  all duties of Customs, sales tax, or other duties or taxes paid or
payable in consequence of the importation of that production tooling or those
work goods or subsidiary goods or in consequence of any other use, sale or
disposition in that foreign country.
Value of imported goods
  "159. (1) Unless the contrary intention appears in this Act or in another
Act, the value of imported goods for the purposes of an Act imposing duty is
their customs value and the Collector shall determine that customs value in
accordance with this section.
  "(2) Where a Collector can determine the transaction value of imported
goods, their customs value is their transaction value.
  "(3) Where a Collector cannot determine the transaction value of imported
goods but can determine their identical goods value, their customs value is
their identical goods value.
  "(4) Where a Collector:
  (a)  cannot determine the transaction value of imported goods; and
  (b)  cannot determine their identical goods value;
but can determine their similar goods value, their customs value is their
similar goods value.
  "(5) Where a Collector:
  (a)  cannot determine the transaction value of imported goods, not being
computed valued goods;
  (b)  cannot determine their identical goods value; and
  (c)  cannot determine their similar goods value;
but can determine their deductive (contemporary sales) value, their customs
value is their deductive (contemporary sales) value.
  "(6) Where a Collector:
  (a)  cannot determine the transaction value of imported goods, not being
computed valued goods;
  (b)  cannot determine their identical goods value;
  (c)  cannot determine their similar goods value; and
  (d)  cannot determine their deductive (contemporary sales) value; but can
determine their deductive (later sales) value, their customs value is their
deductive (later sales) value.
  "(7) Where a Collector:
  (a)  cannot determine the transaction value of imported goods, not being
computed valued goods but being request goods;
  (b)  cannot determine their identical goods value;
  (c)  cannot determine their similar goods value;
  (d)  cannot determine their deductive (contemporary sales) value; and
  (e)  cannot determine their deductive (later sales) value;
but can determine their deductive (derived goods sales) value, their customs
value is their deductive (derived goods sales) value.
  "(8) Where a Collector:
  (a)  cannot determine the transaction value of exporter's goods, not being
computed valued goods;
  (b)  cannot determine their identical goods value;
  (c)  cannot determine their similar goods value;
  (d)  where they are request goods, cannot determine any of their deductive
values; and
  (e)  where they are not request goods:
      (i)  cannot determine their deductive (contemporary sales) value; and
     (ii)  cannot determine their deductive (later sales) value;
but can determine their computed value, their customs value is their computed
value.
  "(9) Where a Collector:
  (a)  cannot determine the transaction value of imported goods, being
computed valued goods;
  (b)  cannot determine their identical goods value; and
  (c)  cannot determine their similar goods value;
their customs value is their computed value.
  "(10) Where a Collector:
  (a)  cannot determine the transaction value of imported goods;
  (b)  cannot determine their identical goods value;
  (c)  cannot determine their similar goods value;
  (d)  where they are request goods, cannot determine any of their deductive
values;
  (e)  where they are not request goods:
      (i)  cannot determine their deductive (contemporary sales) value; and
     (ii)  cannot determine their deductive (later sales) value; and
  (f)  where they are exporter's goods, cannot determine their computed value;
their customs value is their fall-back value.
Inability to determine a value of imported goods by reason of  insufficient
or
unreliable information
  "160. (1) Where a Collector is not satisfied that there is sufficient
reliable information available to the Collector, being information of a kind
referred to in subsection (2), to enable him or her to determine a value of
imported goods in accordance with a provision of this Division for determining
their customs value, the Collector may determine, in writing, that he or she
is not so satisfied and the Collector shall thereupon be taken to be unable to
determine that first-mentioned value.
  "(2) Where a Collector is not satisfied that there is sufficient reliable
information available to the Collector to enable him or her to determine the
quantity and correctness of any amount that is required to be taken into
account in determining a value of those goods in accordance with a provision
of this Division for determining the customs value of imported goods, then:
  (a)  where that amount would ordinarily form part of their customs value
under the particular valuation method set out in that provision-the Collector
shall determine, in writing, that he or she is not so satisfied and the
Collector shall thereupon be taken to be unable to use that method;
  (b)  where that amount would ordinarily be deducted from the amount that
would otherwise be their customs value under the particular valuation method
set out in that provision:
      (i)  if the Collector determines, in writing, that he or she is not so
satisfied and that he or she does not desire to use the method-the Collector
shall thereupon be taken to be unable to use that method; and
     (ii)  if the Collector determines, in writing, that he or she is not so
satisfied but that he or she desires to use the method-the Collector may use
the method but no deduction shall be allowed on account of that amount.
Transaction value
  "161. (1) The transaction value of imported goods is an amount equal to the
sum of their adjusted price in their import sales transaction and of their
price related costs to the extent that those costs have not been taken into
account in determining the price of the goods.
  "(2) In this section:
  'adjusted price', in relation to imported goods, means the price of the
goods determined by a Collector who deducts from the amount that, but for this
subsection, would be the amount of that price, such amounts as the Collector
considers necessary to take account of the following matters:
     (a)  deductible financing costs in relation to the goods;
     (b)  any costs that the Collector is satisfied:
         (i)  are payable for the assembly, erection, construction or
maintenance of, or any technical assistance in respect of, the goods;
        (ii)  are incurred after importation of the goods into Australia; and
        (iii)  are capable of being accurately quantified by reference to the
import sales transaction relating to the goods;
     (c)  Australian inland freight and Australian inland insurance in
relation
to the goods;
     (d)  deductible administrative costs in relation to the goods;
      (e)  overseas freight and overseas insurance in relation to the goods.
Identical goods value
  "161A. (1) The identical goods value of imported goods is their value
calculated as if the value of each of their units were:
  (a)  the unit price of comparable identical goods; or
  (b)  if, because 2 or more lots of goods are treated as comparable identical
goods, there are 2 or more such unit prices-the lower or lowest of those unit
prices.
  "(2) In this section:
  'comparable identical goods', in relation to imported goods, means identical
goods that a Collector is satisfied:
     (a)  were exported to Australia about the same time as the imported
goods;
and
     (b)  either:
         (i)  were sold in the same, or substantially the same, quantities,
as
the imported goods in an import sales transaction at the same trade level as
the import sales transaction of the imported goods; or
        (ii)  are of a kind that reasonable inquiry by the Collector has not
shown to be so sold;
  'unit price', in relation to comparable identical goods, means their
transaction value:
     (a)  adjusted to such extent as a Collector considers necessary so that
that value is what it would have been if:
         (i)  their foreign inland freight and foreign inland insurance had
been what that freight and insurance would have been if the goods had been
transported, and only transported, over the distances over which, and in the
modes in which, the imported goods with which they are comparable identical
goods were transported;
        (ii)  the trade levels of the import sales transactions of the
comparable identical goods had been those of the import sales transaction of
the imported goods; and
        (iii)  the comparable identical goods had been sold in their import
sales transactions in the quantity in which the imported goods were sold in
their import sales transaction; and
     (b)  divided by the number of units of the comparable identical goods.
Similar goods value
  "161B. (1) The similar goods value of imported goods is their value
calculated as if the value of each of their units were:
  (a)  the unit price of comparable similar goods; or
  (b)  if, because 2 or more lots of goods are treated as comparable similar
goods, there are 2 or more such unit prices-the lower or lowest of those unit
prices.
  "(2) In this section:
  'comparable similar goods', in relation to imported goods, means similar
goods that a Collector is satisfied:
     (a)  were exported to Australia about the same time as the imported
goods;
and
     (b)  either:
         (i)  were sold in the same, or substantially the same, quantities,
as
the imported goods in an import sales transaction at the same trade level as
the import sales transaction of the imported goods; or
        (ii)  are of a kind that reasonable inquiry by the Collector has not
shown to be so sold;
  'unit price', in relation to comparable similar goods, means their
transaction value:
     (a)  adjusted to such extent as a Collector considers necessary so that
that value is what it would have been if:
         (i)  their foreign inland freight and foreign inland insurance had
been what that freight and insurance would have been if the goods had been
transported, and only transported, over the distances over which, and in the
modes in which, the imported goods with which they are comparable similar
goods were transported;
        (ii)  the trade levels of the import sales transactions of the
comparable similar goods had been those of the import sales transaction of the
imported goods; and
        (iii)  the comparable similar goods had been sold in their import
sales
transactions in the quantity in which the imported goods were sold in their
import sales transaction; and
     (b)  divided by the number of units of the comparable similar goods.
Deductive (contemporary sales) value
  "161C. (1) The deductive (contemporary sales) value of imported goods is
their value calculated as if the value of each of their units were the unit
price of comparable goods sold in the reference sale or sales.
  "(2) In this section:
  'contemporary sale', in relation to comparable goods comparable with
imported goods, means a sale known to a Collector of the comparable goods in
Australia in the condition in which they were imported, being a sale:
     (a)  at about the same time as the time of importation of the imported
goods;
     (b)  at the first trade level at which the comparable goods were sold
after their importation;
     (c)  in circumstances where, in the opinion of the Collector, the
purchaser of the comparable goods:
         (i)  was not, at the time of the sale, related to the vendor of the
comparable goods; and
        (ii)  did not incur any production assist costs in relation to the
comparable goods; and
     (d)  that was, in the opinion of the Collector, a sale of a sufficient
number of units of comparable goods as to permit an appropriate determination
of their price per unit;
  'reference sale', in relation to comparable goods, means:
     (a)  where there was only one contemporary sale of the goods-that sale;
     (b)  where:
         (i)  there were 2 or more such sales; and
        (ii)  the comparable goods were sold in those sales at the one unit
price;
       each of those sales;
     (c)  where:
         (i)  there were 2 or more such sales;
        (ii)  the comparable goods were sold in those sales at 2 or more unit
prices; and
        (iii)  a higher number of units of comparable goods were sold in
those
sales at one of those unit price than were sold in those sales at any other
single particular unit price;
       the sale, or each of the sales, in which comparable goods were sold at
the particular unit price first-mentioned in subparagraph (iii);
     (d)  where:
         (i)  there were 2 or more such sales;
        (ii)  the comparable goods were sold in those sales at 2 or more unit
prices; and
        (iii)  an equal number of units of comparable goods were sold in
those
sales at each of those unit prices;
       the sale or sales in which the comparable goods were sold at the lower
or lowest of the unit prices; and
     (e)  where:
         (i)  there were 2 or more such sales;
        (ii)  the comparable goods were sold in those sales at 2 or more unit
prices; and
        (iii)  an equal number of units of comparable goods were sold in
those
sales at 2 or more of those unit prices and that number was not exceeded by
the number of units of comparable goods sold in those sales at any other
single particular unit price;
       the sale, or sales, at which comparable goods were sold at the lower
or
lowest of the unit prices first-mentioned in subparagraph (iii);
  'unit price', in relation to comparable goods sold in a contemporary sale,
means the price of the goods in that sale:
     (a)  reduced by the sum of value unrelated amounts, deductible
administrative costs, and deductible financing costs, in relation to the
comparable goods; and
     (b)  divided by the number of units of the comparable goods.
  "(3)  The following example illustrates the operation of paragraph (c) of
the definition of 'reference sale' in subsection (2):
           Facts:
           There were 2 contemporary sales of 5 units of comparable goods at
a
           unit price of $100.
           There were 6 contemporary sales of 3 units of comparable goods at
a
           unit price of $40.
           There was one contemporary sale of 4 units of comparable goods at
a
           unit price of $40.
           There was one contemporary sale of 7 units of comparable goods at
a
           unit price of $60.
           There were 3 contemporary sales of 2 units of comparable goods at
a
           unit price of $60.
           This means that:
           10 units of comparable goods were sold in contemporary sales at
$100. 
           22 units of comparable goods were sold in contemporary sales at
$40.
           13 units of comparable goods were sold in contemporary sales at
$60.
           Result:
           More units of comparable goods were sold in contemporary sales at
$40 
           than were sold in such sales at any other unit price.
           Therefore, the reference sales are the sales at the unit price of
           $40.
  "(4) The following example illustrates the operation of paragraph (e) of the
definition of 'reference sale' in subsection (2):
           Facts:
           There was one contemporary sale of 10 units of comparable goods at
a
           unit price of $60.
           There were 2 contemporary sales of 2 units of comparable goods at
a
           unit price of $20.
           There was one contemporary sale of 6 units of comparable goods at
a
           unit price of $20.
           There were 8 contemporary sales of 1 unit of comparable goods at a
           unit price of $80.
           There was one contemporary sale of 5 units of comparable goods at
a
           unit price of $70.
           There were 2 contemporary sales of 2 units of comparable goods at
a
           unit price of $70.
           There were 2 contemporary sales of 1 unit of comparable goods at a
           unit price of $50.
           There were 2 contemporary sales of 4 units of comparable goods at
a
           unit price of $50.
           Result:
           An equal number of units of comparable goods (10) were sold in
           contemporary sales at 3 unit prices ($60, $20, $50).
           This number is not exceeded by 8 units of comparable goods sold in
           contemporary sales at $80 or by 9 units of comparable goods sold
in
           contemporary sales at $70.
           Therefore, reference sales are the sales at the unit price of $20.
Deductive (later sales) value
  "161D. (1) The deductive (later sales) value of imported goods is their
value calculated as if the value of each of the units were the unit price of
comparable goods sold in the reference sale or sales.
  "(2) In this section:
  'later sale', in relation to comparable goods compared with imported goods,
means a sale known to a Collector of the comparable goods in Australia in the
condition in which they were imported, being a sale:
     (a)  during the 90 days that began on the day of importation of the
imported goods;
     (b)  at the first trade level at which the comparable goods were sold
after their importation;
     (c)  in circumstances where, in the opinion of the Collector, the
purchaser of the comparable goods:
         (i)  was not, at the time of the sale, related to the vendor of the
comparable goods; and
        (ii)  did not incur any production assist costs in relation to the
comparable goods; and
     (d)  was, in the opinion of the Collector, a sale of a sufficient number
of units of comparable goods as to permit an appropriate determination of
their price per unit;
  'reference sale', in relation to comparable goods, means:
     (a)  where there was only one later sale of the goods-that sale;
     (b)  where there were 2 or more such sales and one of them was on an
earlier day than the other or others-that sale; or
     (c)  where there were 2 or more such sales on a common day and no such
sale occurred on an earlier day:
         (i)  if one of the sales on the common day was of a higher number of
units of the comparable goods than the other or others on the common day-that
sale of a higher number; or
        (ii)  if 2 or more of the sales on the common day were of the same
number of units of comparable goods and no other sale on the common day was of
a higher number of such units-whichever of those 2 or more sales of the same
number of units was the sale in which comparable goods were sold at the lower
or lowest unit price;
  'unit price', in relation to comparable goods sold in a later sale, means
the price of the goods in that sale:
     (a)  reduced by the sum of value unrelated amounts, deductible
administrative costs, and deductible financing costs, in relation to the
comparable goods; and
     (b)  divided by the number of units of the comparable goods.
Deductive (derived goods sales) value
  "161E. (1) The deductive (derived goods sales) value of imported goods is
their value calculated as if the value of each of their units were the unit
price of derived goods derived from them sold in the reference sale or sales.
  "(2) In this section:
  'derived goods', in relation to imported goods, means the imported goods
after they have been assembled, packaged or further processed in Australia;
  'derived goods sale', in relation to derived goods derived from imported
goods, means a sale known to a Collector of derived goods in Australia, being
a sale:
     (a)  during the 90 days that began on the day of importation of the
imported goods;
     (b)  at the first trade level at which the derived goods were sold after
that importation;
     (c)  in circumstances where, in the opinion of the Collector, the
purchaser of the derived goods:
         (i)  was not related to the vendor of the derived goods at the time
of
the sale; and
        (ii)  did not incur any production assist costs in relation to the
derived goods; and
     (d)  that was, in the opinion of the Collector, a sale of a sufficient
number of units of derived goods as to permit an appropriate determination of
the price per unit of the goods;
  'reference sale', in relation to derived goods, means:
     (a)  where there was only one derived goods sale-that sale;
     (b)  where:
         (i)  there were 2 or more such sales; and
        (ii)  derived goods were sold in those sales at the one unit price;
       each of those sales;
     (c)  where:
         (i)  there were 2 or more such sales;
        (ii)  the derived goods were sold in those sales at 2 or more unit
prices; and
        (iii)  a higher number of units of derived goods were sold in those
sales at one of those unit prices than were sold in those sales at any other
single particular unit price;
       the sale, or each of the sales, in which derived goods were sold at
the
particular unit price first-mentioned in subparagraph (iii);
     (d)  where:
         (i)  there were 2 or more such sales;
        (ii)  derived goods were sold in those sales at 2 or more unit
prices;
and
        (iii)  an equal number of units of derived goods were sold in those
sales at each of those unit prices;
       the sale or sales in which the derived goods were sold at the lower or
lowest of the unit prices; and
     (e)  where:
         (i)  there were 2 or more such sales;
        (ii)  derived goods were sold in those sales at 2 or more unit
prices;
and
        (iii)  an equal number of units of derived goods were sold in those
sales at 2 or more of those unit prices and that number was not exceeded by
the number of units of derived goods sold in those sales at any other single
particular unit price;
       the sale, or sales, at which derived goods were sold at the lower or
lowest of the unit prices first-mentioned in subparagraph (iii);
  'unit price', in relation to derived goods derived from imported goods and
sold in a derived goods sale, means the price of the derived goods in that
sale: 
     (a)  reduced by the sum of:
         (i)  value unrelated amounts, in relation to the derived goods;
        (ii)  deductible administrative costs in relation to the derived
goods;
        (iii)  deductible financing costs in relation to the derived goods;
and
        (iv)  the amount of the value added to the derived goods that is
attributable to the assembly, packaging or further processing of the imported
goods in Australia; and
     (b)  divided by the number of units of the derived goods.
Computed value
  "161F. (1) The computed value of imported goods is such part of the sum of
the following amounts as a Collector considers should be apportioned to their
production:
  (a)  Australian arranged material costs;
  (b)  Australian arranged subsidiary costs;
  (c)  Australian arranged tooling costs;
  (d)  Australian arranged work costs;
  (e)  the value of all other goods used in their production and not included
in paragraphs (a) to (d), inclusive;
  (f)  the costs, charges and expenses incurred by their producer in relation
to their production and not included in paragraphs (a) to (e), inclusive;
  (g)  the profit and expenses (including all costs, direct or indirect, of
marketing but not including costs and expenses included in paragraphs (a) to
        (f), inclusive) that are usually added to the sale for export to Australia of
goods of the same class as the imported goods from the country of export of
the imported goods, being a sale of goods by their producer to a purchaser who
is not, at the time of sale, related to the producer;
  (h)  packing costs for materials and labour incurred in respect of the goods
(including, but without limiting the generality of the foregoing, costs of
fumigating, cleaning, coating, wrapping or otherwise preparing the goods for
their exportation from a foreign country or otherwise placing them in the
condition in which they are imported into Australia but not including the cost
of any exempted pallet or exempted container concerned in their exportation),
being costs that are not included in paragraphs (a) to (g), inclusive;
  (j)  foreign inland freight and foreign inland insurance that is usually
added to a sale referred to in paragraph (g) and that is not included in
paragraphs (a) to (h), inclusive.
  "(2) In this section, 'Australian arranged material costs', 'Australian
arranged subsidiary costs', 'Australian arranged tooling costs' and
'Australian arranged work costs', in relation to imported goods, have the
meanings that 'purchaser's material costs',  'purchaser's subsidiary costs',
'purchaser's tooling costs' and 'purchaser's work costs' respectively, would
have, in relation to imported goods, if the references in the 4 last-mentioned
definitions to purchaser were references to a person in Australia.
Fall-back value
  "161G. The fall-back value of imported goods is such value as a Collector
determines, having regard to the other methods of valuation under this
Division in the order in which those methods would ordinarily be considered
under section 159 and to such other matters as the Collector considers
relevant, but not having regard to any of the following matters:
  (a)  the selling price in Australia of goods produced in Australia;
  (b)  any system that provides for the acceptance for Customs purposes of the
higher of 2 alternative values;
  (c)  the price of goods on the domestic market of the country from which the
imported goods were exported;
  (d)  the cost of production of goods, other than the computed value of
identical goods or similar goods;
  (e)  the price of goods sold for export to a country other than Australia
and not imported into Australia;
  (f)  any system that provides for minimum values for Customs purposes;
  (g)  arbitrary or fictitious values.
When transaction value unable to be determined
  "161H. (1) Without limiting section 160, a Collector cannot determine the
transaction value of imported goods for the purposes of this Division,
including, but without limiting the generality of the foregoing, section 161A
or 161B, if the Collector:
  (a)  after reasonable inquiry, is not aware of any import sales transaction
in relation to the goods;
  (b)  has, in accordance with subsection (3), (5) or (7), decided that the
transaction value of the goods cannot be determined; or
  (c)  is satisfied that the disposition or use of the goods by the purchaser
is subject to restrictions, not being restrictions of the following kinds:
      (i)  restrictions imposed or required by, or by any public officer or
authority acting in accordance with, any law in force in Australia;
     (ii)  restrictions that limit the geographical area in which the goods
may
be sold;
     (iii)  restrictions that do not substantially affect the commercial
value
of the goods.
  "(2) Where, in relation to goods required to be valued, a Collector:
  (a)  is satisfied that the purchaser and the vendor of imported goods were,
at the time of the goods' import sales transaction, related persons; and
  (b)  considers that that relationship may have influenced the price of the
goods; the Collector shall, by notice in writing served, personally or by
post, on the purchaser of the goods:
  (c)  advise the purchaser of:
      (i)  the view that the Collector has formed of the possible effect on
the
price of the goods of the relationship between the purchaser and the vendor;
     (ii)  the reasons for forming that view; and
     (iii)  the fact that, because of that view, the Collector may be
required
to decide under subsection (3) that the transaction value of the goods cannot
be determined; and
  (d)  invite the purchaser to put before the Collector, within a period
specified in the notice (not being a period of less than 28 days), such
further information as the purchaser considers might serve to satisfy the
Collector as to any of the matters set out in subsection (3).
  "(3) On the expiration of the period specified in a notice under subsection
(2), the Collector shall, unless the purchaser of the imported goods has
satisfied the Collector that:
  (a)  a relationship between the purchaser and the vendor of the goods did
not influence the price of the goods; or
  (b)  the amount of the transaction value that would be determined in respect
of the goods if the purchaser and the vendor had not been related at the time
of the import sales transaction for the goods divided by the number of the
units of the goods closely approximates, having regard to all relevant
factors:
      (i)  the unit price within the meaning of section 161A of identical
goods
that were exported to Australia about the same time as the imported goods;
     (ii)  the unit price within the meaning of section 161B of similar goods
that were exported to Australia about the same time as the imported goods;
     (iii)  the unit price of identical goods or similar goods sold in a
contemporary sale within the meaning of section 161C as determined in
accordance with that section; or
     (iv)  the computed unit price of identical goods or similar goods that
were imported into Australia about the same time as the imported goods being
the computed value of those identical or similar goods determined in
accordance with section 161F divided by the number of units of those identical
or similar goods; be taken to be unable to determine the transaction value of
the goods.
  "(4) Where, in relation to goods required to be valued, a Collector is of
the opinion that the price at which the goods were sold in their import sales
transaction is different from the price at which goods that are identical
goods or similar goods to the first-mentioned goods would normally be sold in
an import sales transaction similar to the first-mentioned import sales
transaction, the Collector shall, by notice in writing served, personally or
by post, on the purchaser:
  (a)  advise the purchaser of the Collector's opinion; and
  (b)  require the purchaser to satisfy the Collector, within the period
specified in the notice, not being a period of less than 28 days, that the
price difference was not designed to obtain a reduction of, or to avoid duty.
  "(5) On the expiration of the period specified in a notice under subsection
(4) in relation to imported goods, the Collector shall, unless the purchaser
of the goods to whom the notice was given has satisfied the Collector as
required by the notice, be taken to be unable to determine the transaction
value of the goods.
  "(6) Where, in relation to services provided in respect of goods required to
be valued, a Collector is of the opinion that the services were provided in
relation to the goods under the terms of their import sales transaction at a
price different from the price normally paid for the provision of identical or
similar services in relation to goods that are identical goods or similar
goods to the first-mentioned goods, sold in an import sales transaction
similar to the first-mentioned import sales transaction, the Collector shall,
by notice in writing served, personally or by post, on the purchaser:
  (a)  advise the purchaser of the Collector's opinion; and
  (b)  require the purchaser to satisfy the Collector, within the period
specified in the notice, not being a period of less than 28 days, that the
price difference was not designed to obtain a reduction of, or to avoid duty.
  "(7) On the expiration of the period specified in a notice under subsection
(6) in relation to imported goods, the Collector shall, unless the purchaser
of the goods to whom the notice was given has satisfied the Collector as
required by the notice, be taken to be unable to determine the transaction
value of the goods.
Value of goods to be in Australian currency
  "161J. (1) Where an amount that is, in accordance with this Division,
required to be taken into account for the purpose of ascertaining a value of
any imported goods is an amount in a currency other than Australian currency,
the amount to be so taken into account shall be the equivalent in Australian
currency of that amount, ascertained according to the ruling rate of exchange
in relation to that other currency in respect of the day of exportation of the
goods.
  "(2) For the purposes of this section, the Comptroller may specify, by
notice published in the Gazette:
  (a)  a rate that is to be deemed to be, or to have been, the ruling rate of
exchange, in relation to any currency, in respect of a day, or of each day
occurring during a period, preceding the day of publication of the notice; or
  (b)  a rate that is to be deemed to be, or to have been, the ruling rate of
exchange, in relation to any currency, in respect of each day occurring during
a period commencing on the day of publication of the notice, or on an earlier
day specified in the notice, and ending on the revocation of the notice; after
having regard:
  (c)  where the ruling rate of exchange is specified in respect of a day-to
commercial rates of exchange that prevailed on or about that day;
  (d)  where the ruling rate of exchange is specified in respect of a period
commencing before the day of publication of the notice-to commercial rates of
exchange that prevailed during so much of that period as preceded the day of
publication of the notice; and
  (e)  where the ruling rate of exchange is specified in respect of any other
period-to commercial rates of exchange that last prevailed before the
publication of that notice.
  "(3) At any time, the ruling rate of exchange in relation to a particular
foreign currency, in respect of a particular day, shall be:
  (a)  if a rate of exchange has been specified at that time under subsection
(2) as the ruling rate of exchange, in relation to that currency, in respect
of that day, or in respect of a period that includes that day-the rate so
specified; and
  (b)  if a rate of exchange has not been so specified at that time-such a
rate of exchange as the Comptroller determines to be the ruling rate of
exchange, in relation to that currency, in respect of that day, after having
regard to commercial rates of exchange prevailing on or about that day and to
such other matters as the Comptroller considers relevant.
  "(4) In this section:
  'day of exportation', in relation to imported goods, means:
     (a)  where the goods were exported by post from the place of export and
a
Collector is satisfied as to the day of posting-that day;
     (b)  where the goods departed or were transported from their place of
export in any other way and a Collector is satisfied as to the day of their
departure or transportation-that day; and
     (c)  in any other case-a day determined by the Collector.
Owner to be advised of value of goods
  "161K. (1) Where the Comptroller or a Collector has determined the customs
value of goods in accordance with this Division, the Comptroller or the
Collector shall cause the value to be recorded on the entry in respect of them
or otherwise advise their owner of the amount.
  "(2) Where a Collector signifies, in a manner prescribed by the regulations,
his or her acceptance of an estimate of the value of the goods, whether that
estimate appears on the entry in respect of those goods or in any other
statement of information provided in respect of those goods, the Collector
shall, by so signifying, be taken for the purposes of subsection (1) to have
determined the customs value of the goods and to have advised their owner of
that amount.
  "(3) If, within 28 days after being advised under subsection (1) of the
customs value of goods determined in accordance with this Division, an owner
of the goods requests a Collector, in writing, to give the owner particulars
of the valuation, the Collector shall, within 28 days after the making of the
request, give the owner a notice in writing setting out:
  (a)  the method by which the customs value of the goods was determined;
  (b)  the findings of material questions of fact relating to that
determination, the evidence or other material on which those findings were
based and the reasons for that determination; and
  (c)  the calculations by which the determination of the value was made and
the information on which those calculations were based.
  "(4) Nothing in this section requires, or permits, the giving of information
that:
  (a)  relates to the personal affairs or business affairs of a person, other
than the person making the request because of which information was given;
and
  (b)  is information:
      (i)  that was supplied in confidence;
     (ii)  the publication of which would reveal a trade secret;
     (iii)  that was given in compliance with a duty imposed by an enactment;
or (iv)  the giving of which in accordance with the request would be in
contravention of an enactment, being an enactment that expressly imposes on
the person to whom the information was given a duty not to divulge or
communicate to any person, or to any person other than a person included in a
prescribed class of persons, or except in prescribed circumstances,
information of that kind.
  "(5) In this section, 'enactment' has the same meaning as in the
Administrative Decisions (Judicial Review) Act 1977.
Review of determinations and other decisions
  "161L. (1) At any time after the making of a determination or other decision
by an officer under this Division in relation to goods, the Comptroller may
review the determination or other decision and may:
  (a)  affirm the determination or other decision;
  (b)  vary the determination or other decision; or
  (c)  revoke the determination or other decision and make any other
determination or decision that is required to be made for the purpose of
determining the customs value of the goods in accordance with this Division.
  "(2) Where, by reason that the Comptroller, under subsection (1), has varied
or revoked a determination or other decision of an officer or has made a
determination or other decision that is required to be made by reason of the
revocation of a determination or other decision of an officer:
  (a)  an amount of duty that was levied is less than the amount that should
have been levied; or
  (b)  an amount of duty that was refunded is greater than the amount that
should have been refunded;
section 165 applies in relation to any demand by a Collector for the payment
of the amount of duty so short levied or so erroneously refunded, as the case
may be.
  "(3) In this section, 'officer' means a Collector or a delegate of the
Comptroller.".

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1989 No. 23 of 1989
- SECT 8
Pallets used in international transport

  8. Section 162B of the Principal Act is amended by omitting subsection (4).

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1989 No. 23 of 1989
- SECT 9

  9. After section 214 of the Principal Act the following sections are
inserted:
Powers of officers to inspect commercial documents under a section 39
authorisation
  "214AA. (1) Where:
  (a)  a person has been authorised to deal with goods under section 39
subject to the condition that an officer of Customs may require verification
of information supplied in connection with an entry of those goods; and
  (b)  the Comptroller or Collector has reasonable grounds to believe that
there are on any premises, other than residential premises, occupied by that
person in the course of his or her business, commercial documents relating to
that information;
an officer of Customs authorised, in writing, by the Comptroller to exercise
powers under this section:
  (c)  may, at all reasonable times, enter and remain on those premises;
  (d)  is entitled to full and free access at all reasonable times to any such
documents on those premises; and
  (e)  may inspect, examine, make copies of, or take extracts from, any such
documents on those premises;
for the purpose of verifying that information.
  "(2) An officer of Customs is not entitled to enter on any premises under
this section unless, before so doing, the officer produces to the person
occupying, or apparently in charge of, the premises written evidence of the
fact that he or she is so authorised.
  "(3) The person occupying, or apparently in charge of, premises entered by
an officer under subsection (1) shall provide the officer with all reasonable
facilities and assistance for the effective exercise of powers under this
section.
 Penalty: $1,000.
Powers of officers to inspect commercial documents in other circumstances
  "214AB. (1) An authorised officer may, with the consent of the occupier of
any premises, enter the premises and exercise the powers of an authorised
officer under this section in relation to those premises.
  "(2) Where the Comptroller or a Collector has reasonable grounds for
believing that there are on any premises commercial documents relating to
information that was supplied to a Collector for purposes connected with the
entry of goods, the Comptroller or that Collector may make an application to a
Magistrate for a warrant authorising an authorised officer who is nominated
for the purpose to enter the premises and to exercise the powers of an
authorised officer under this section in relation to those premises.
  "(3) If, on an application under subsection (2), the Magistrate is
satisfied, by information on oath or affirmation, that:
  (a)  there is reasonable ground for believing that there are on the premises
the subject of the application commercial documents of the kind referred to in
subsection (2); and
  (b)  the occupier of the premises has not given consent for an authorised
officer to enter the premises and exercise the powers of an authorised officer
under this section in relation to those premises;
the Magistrate shall grant a warrant authorising the nominated authorised
officer, with such assistance as the officer thinks necessary and if necessary
by force, to enter the premises, during such hours of the day or night as the
warrant specifies, or, if the warrant so specifies, at any time, and to
exercise the powers of an authorised officer under this section in relation to
those premises.
  "(4) There shall be included in a warrant issued under this section:
  (a)  a statement of the purpose for which the warrant is issued; and
  (b)  the time, not being a time more than 30 days after the day of issue of
the warrant, at which the warrant ceases to have effect.
  "(5) Where premises entered by an authorised officer under this section are
occupied at the time of the entry, the person occupying, or apparently in
charge of, the premises shall provide the officer with all reasonable
facilities and assistance for the effective exercise of his or her powers
under this section.
  Penalty: $1,000.
  "(6) An authorised officer who has entered premises under a warrant shall,
upon request of a person occupying, or apparently in charge of, the premises,
produce the warrant for inspection by that person.
  "(7) The powers of an authorised officer under this section in relation to
premises are:
  (a)  to search the premises for commercial documents relating to the entry
of the goods concerned; and
  (b)  to inspect, examine, make copies of, or take extracts from, any such
documents found on those premises.
  "(8) In this section 'authorised officer' means an officer of Customs who is
authorised, in writing, by the Comptroller to exercise powers under this
section.
Warrants may be granted by telephone etc.
  "214AC. (1) Where, by reason of circumstances of urgency, the Comptroller or
a Collector considers it necessary to do so, he or she may make an application
for a warrant under subsection 214AB (2) by radio, telephone or other means of
communication, in accordance with this section.
  "(2) Before so making application, the Comptroller or a Collector shall
prepare an information of a kind referred to in subsection 214AB (3) that sets
out the grounds on which the issue of the warrant is being sought, but may, if
it is necessary to do so, make the application before the information has been
sworn.
  "(3) Where a Magistrate to whom an application under subsection (1) is made
is satisfied:
  (a)  after having considered the terms of the information prepared in
accordance with subsection (2); and
  (b)  after having received such further information (if any) as the
Magistrate requires concerning the grounds on which the issue of the warrant
is being sought;
that there are reasonable grounds for issuing the warrant, the Magistrate
shall complete and sign such a search warrant as the Magistrate would issue
under section 214AB if the application had been made in accordance with that
section.
  "(4) Where a Magistrate signs a warrant under subsection (3):
  (a)  the Magistrate shall inform the Comptroller or a Collector of the terms
of the warrant and the date on which  and the time at which it was signed, and
record on the warrant the reasons for the granting of the warrant; and
  (b)  the Comptroller or a Collector shall complete a form of warrant in the
terms furnished to him or her by the Magistrate and write on it:
      (i)  the name of the Magistrate;
     (ii)  the date on which and the time at which the warrant was signed;
and
     (iii)  particulars of a means of communication with the Magistrate
nominated by the Magistrate for purposes of verifying the issue of the
warrant.
  "(5) Where the Comptroller or a Collector completes a form of warrant in
accordance with subsection (4), he or she shall, not later than the day next
following the last day on which the warrant has effect, forward to the
Magistrate who signed the warrant the form of warrant completed by the
Comptroller or a Collector and the information duly sworn in connection with
the warrant.
  "(6) Upon receipt of the documents referred to in subsection (5), the
Magistrate shall attach to them the warrant signed by the Magistrate and deal
with the documents in the manner in which the Magistrate would have dealt with
the information if the application for the warrant had been made in accordance
with section 214AB.
  "(7) A form of warrant duly completed by the Comptroller or a Collector in
accordance with subsection (4) is, if it is in accordance with the terms of
the warrant signed by the Magistrate, authority for any entry of an authorised
officer of premises specified in the warrant, and for the exercise by the
authorised officer of the powers of an authorised officer as set out in
subsection 214AB (7) in relation to those premises.
  "(8) An authorised officer who has entered premises under authority of a
warrant issued under this section shall, upon request of a person occupying,
or apparently in charge of, the premises, produce a form of the warrant that
authorised that entry, duly completed by the Comptroller or a Collector in
accordance with subsection (4), for inspection by that person.
  "(9) Where it is material, in any proceedings, for a court to be satisfied
that an entry of premises or the exercise of the powers of an authorised
officer within the meaning of subsection 214AB (7) was authorised in
accordance with this section, and the warrant signed by a Magistrate in
accordance with this section authorising the entry or exercise of those powers
is not produced in evidence, the court shall assume, unless the contrary is
proved, that the entry or exercise of those powers was not authorised by such
a warrant.".

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1989 No. 23 of 1989
- SECT 10

  10. After section 239 of the Principal Act the following section is
inserted:
Commercial documents to be kept
  "240. (1) A person who imports goods into Australia shall keep all the
relevant commercial documents relating to the goods that came into that
person's possession or control before, or come into that person's possession
or control on or after, the entry of those goods for any purpose, being
documents that are necessary to enable a Collector to ascertain whether the
goods are properly described and, in the case of goods that are entered for
home consumption, properly valued or rated for duty until:
  (a)  if the goods are not ultimately entered for home consumption-the goods
cease to be subject to the control of Customs; and
  (b)  if the goods are entered, or ultimately entered, for home
consumption-the expiration of the period of 5 years after the goods are so
entered.
  Penalty: $2,000.
  "(2) Where, in accordance with the requirement of any law of the
Commonwealth or of a State or Territory or with ordinary commercial practice a
document that would, but for this subsection, be required to be kept in
accordance with subsection (1), is required by that law or practice to be
surrendered to another person, this section shall be taken to be complied with
if, at all times after the document is so surrendered and during the period
that the document would have been required to be kept, a true copy of the
document, certified in accordance with subsection (3), is kept in its stead.
  "(3) Where a person is required to surrender a commercial document referred
to in subsection (1) to another person for a reason set out in subsection (2),
the first-mentioned person may make a true copy of the document and, if the
first-mentioned person does so, and attaches to the copy a certificate, signed
by the first-mentioned person:
  (a)  to the effect:
      (i)  that the copy is a true copy of the original document; and
     (ii)  that the original document has been surrendered to that other
person
for that reason; and
  (b)  providing particulars of the reason referred to in subparagraph
        (a)(ii); the certified copy shall be treated by the Comptroller or a
Collector, and shall be admissible in all courts, as if it were the original
document.
  "(4) A person who is required by subsection (1) to keep commercial documents
relating to particular goods:
  (a)  shall keep the documents in such a manner as will enable a Collector
readily to ascertain whether the goods have been properly described, and, in
the case of goods entered for home consumption, properly valued or rated for
duty;
  (b)  shall, on request, in writing, by a Collector, inform the Collector as
to the whereabouts of the documents; and
  (c)  subject to subsection (5), shall not alter or deface any commercial
document required to be so kept. Penalty: $2,000.
  "(5) Nothing in paragraph (4)(c) shall be taken to prohibit the notation or
marking of a document in accordance with ordinary commercial practice.
  "(6)  Where:
  (a)  a person is convicted of an offence against subsection (1) or (4); and
  (b)  the court before which the person is convicted is satisfied that the
person has previously been convicted of a records offence;
the penalty that the court may impose in respect of the first-mentioned
offence is a fine not exceeding $5,000.
  "(7) This section shall not require the keeping of any commercial
documents:
  (a)  by a company that has gone into liquidation and that has been
dissolved;
  (b)  by a class of persons that is declared by the regulations to be a class
to which this section does not apply; or
  (c)  of a kind declared by the regulations to be commercial documents to
which this section does not apply.".

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1989 No. 23 of 1989
- SECT 11
Review of decisions

  11. Section 273GA of the Principal Act is amended by omitting paragraph (h)
and substituting the following paragraph:
  "(h)  a decision of the Comptroller under subsection 161J (2) specifying a
rate of exchange;".

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1989 No. 23 of 1989
- SECT 12
Goods entered before 1 January 1988

  12. Notwithstanding the amendments of the Customs Act 1901 made by sections
7 and 11 of this Act, the provisions of Division 2 of Part VIII and section
273GA of the Customs Act 1901 as in force immediately before 1 July 1989
continue to apply in respect of the valuation of goods that are entered under
section 36 of the Customs Act 1901 before that date, whether or not the goods
are valued before that date, as if those amendments had not been made.

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1989 No. 23 of 1989
- SECT 13
Principal Act

  13. In this Part, "Principal Act" means the Excise Act 1901*2*.
*2* No. 9, 1901, as amended. For previous amendments, see No. 26, 1918; No. 8,
1923; No. 44, 1934; No. 16, 1942; No. 88, 1947; No. 46, 1949; No. 55, 1952;
No. 10, 1957; No. 49, 1958; No. 37, 1962; No. 49, 1963; No. 139, 1965; No. 93,
1966; Nos. 15 and 105, 1968; No. 23, 1972; Nos. 24 and 145, 1973; No. 216,
1973 (as amended by No. 20, 1974); No. 29, 1974; No. 91, 1976; No. 110, 1978;
Nos. 11 and 50, 1979; No. 42, 1980; Nos. 61 and 65, 1981; Nos. 51, 80 and 108,
1982; No. 81, 1982 (as amended by No. 39, 1983); Nos. 39 and 101, 1983; Nos.
72 and 165, 1984; Nos. 39, 40 and 175, 1985; Nos. 10, 34 and 149, 1986; Nos.
81 and 104, 1987; and No. 99, 1988.

CUSTOMS AND EXCISE LEGISLATION AMENDMENT ACT 1989 No. 23 of 1989
- SECT 14
Interpretation

  14. Section 4 of the Principal Act is amended:
  (a)  by omitting from subsection (1) the definition of " 'Officer' or
'Officer of Customs' " and substituting the following definitions:
     " 'Officer' means an officer of Customs;
     'Officer of Customs' means a person:
        (a)  employed in the Customs; or
        (b)  authorised in writing by the Comptroller to perform all of the
functions of an officer of Customs;
       and includes:
        (c)  in relation to a provision of an Excise Act, a person authorised
in writing by the Comptroller to perform the functions of an officer of
Customs under that provision; or
        (d)  in relation to a power conferred by a provision of an Excise Act,
a person authorised in writing by the Comptroller to perform the functions of
an officer of Customs in relation to the exercise of that power;".