Footnotes
[1] A Regional Director for a state or territory
is a reference to the principal officer of Customs for that state or territory:
Customs Act 1901, para 8(1)(b).
[2] p. 5.
[3] A Collector of Customs is a reference to the CEO,
the Regional Director for a state or territory, or any officer doing duty in
the matter in relation to which the expression is used: Customs Act 1901, para 8(1)(a).
[4] Reg 6.45.
[5] Regs 6.43 and 6.44.
[6] In most instances, the holders of a security
identification card will not be subject to such a written direction from a
Collector. However, there are some circumstances in which Customs may wish to
issue such directions. For example, the holder of a security identification
card might assert that he or she is in a relevant place for the purposes of his
or her employment but Customs may not be satisfied that this is the case,
particularly if that person is in the place outside their normal working hours:
EM, p. 6.
[7] EM, p. 8.
[8] p. 9.
[9] p. 14.
[10] EM, p. 15.
[11] EM, p. 15.
[12] The Customs Legislation Amendment and Repeal
(International Trade Modernisation) Bill 2001 was the subject of a Senate Legal
and Constitutional Committee inquiry in 2001: Inquiry into the Provisions of the Customs Legislation Amendment and
Repeal (International Trade Modernisation) Bill 2001, the Import Processing
Charges Bill 2000, and the Customs Depot Licensing Charges Amendment Bill 2000,
May 2001.
[13] Australian Customs Service, Submission 3, pp 2-3.
[14] Submission
3, p. 2.
[15] Submission
3, p. 3.
[16] p. 17.
[17] p. 17.
[18] Australian Customs Service, Accredited Client Program Fact Sheet, June 2005.
[19] For example, Customs and the accredited client
may agree that the excess amount be used to pay the RCR and periodic
declaration processing charges on the goods: EM, p. 23.
[20] p. 23.
[21] p. 24.
[22] Submission
4, p. 2. The Law Council noted that
this view is shared by other organisations and bodies such as the Customs
Brokers & Forwarders Council of Australia, the Australian Law Reform
Commission and the House of Representatives Standing Committee on Legal and
Constitutional Affairs.
[23] Committee
Hansard, 27 April 2006, p. 17.
[24] Committee
Hansard, 27 April 2006, pp 23-24.
[25] Committee
Hansard, 27 April 2006, p. 24.
[26] Committee
Hansard, 27 April 2006, p. 24.
[27] Committee
Hansard, 27 April 2006, p. 24.
[28] Committee
Hansard, 27 April 2006, p. 24.
[29] Submission
4, p. 3.
[30] Submission
4, p. 3.
[31] See para 2.9 in Chapter 2.
[32] Submission
4, p. 3.
[33] Submission
4, p. 3.
[34] Committee
Hansard, 27 April 2006, pp 14-15.
[35] Committee
Hansard, 27 April 2006, p. 15.
[36] Submission
4, p. 3.
[37] Committee
Hansard, 27 April 2006, p. 19.
[38] Committee
Hansard, 27 April 2006, p. 20.
[39] Submission
3A, p. 2.
[40] Submission
3A, p. 2.
[41] Submission
3A, p. 3. However, the committee
notes that, under the Customs Act, a Collector of Customs does include the CEO
of Customs, as well as the Regional Director for a state or territory, or any
officer doing duty in the matter in relation to which the expression is used.
[42] Submission
3A, p. 3.
[43] Submission
3A, p. 5.
[44] Submission
3A, p. 5.
[45] Submission
3A, p. 5.
[46] Submission
3A, p. 3.
[47] Submission
3A, p. 3.
[48] Submission
3A, p. 3.
[49] Submission
3A, p. 3.
[50] Submission
3A, p. 4.
[51] Submission
3A, p. 4.
[52] Submission
3A, p. 4.
[53] Submission
3A, p. 4.
[54] Submission
3A, p. 5.
[55] Submission
4, pp 3-4.
[56] Committee
Hansard, 27 April 2006, p. 16.
[57] Committee
Hansard, 27 April 2006, p. 16.
[58] Submission
4, p. 4.
[59] Committee
Hansard, 27 April 2006, p. 16.
[60] Submission
4, p. 4.
[61] Submission
3A, p. 7.
[62] Submission
3A, p. 7.
[63] Submission
3A, p. 7.
[64] Submission
3A, pp 7-8.
[65] Submission
3A, p. 8.
[66] Submission
3A, p. 8.
[67] Submission
1, p. 1.
[68] Committee
Hansard, 27 April 2006, p. 4.
[69] Submission
1, pp 1 & 2.
[70] Mr Darryl Sharp, CBFCA, Committee Hansard, 27 April 2006, p. 2.
[71] Committee
Hansard, 27 April 2006, p. 5.
[72] Committee
Hansard, 27 April 2006, p. 5. However, Mr Fraser stated that he had seen
previous draft Business Rules under the original proposals.
[73] Committee
Hansard, 27 April 2006, p. 4.
[74] Committee
Hansard, 27 April 2006, p. 4.
[75] Committee
Hansard, 27 April 2006, p. 4.
[76] Submission
5, pp 1-2.
[77] Submission
5, p. 2.
[78] Submission
5, p. 2.
[79] Submission
5, p. 2.
[80] Submission
5, p. 3.
[81] Submission
5, p. 3.
[82] Committee
Hansard, 27 April 2006, p. 8.
[83] Committee
Hansard, 27 April 2006, p. 9.
[84] Committee
Hansard, 27 April 2006, p. 12.
[85] Committee
Hansard, 27 April 2006, pp 10-11.
[86] Committee
Hansard, 27 April 2006, p. 9. The draft Business Rules (Version 5.0,
October 2003) are available at: http://www.customs.gov.au/webdata/resources/files/Business_Rules_V5_01_October_2003.pdf
[87] Committee
Hansard, 27 April 2006, p. 9.
[88] Submission
1, p. 1.
[89] Committee
Hansard, 27 April 2006, pp. 3-4.
[90] Committee
Hansard, 27 April 2006, p. 9.
[91] Committee
Hansard, 27 April 2006, p. 11.
[92] Committee
Hansard, 27 April 2006, p. 11.
[93] Submission
5, p. 2.
[94] Submission
4, p. 4.
[95] Submission
4, p. 5.
[96] Committee
Hansard, 27 April 2006, p. 1.
[97] Committee
Hansard, 27 April 2006, p. 2.
[98] Committee
Hansard, 27 April 2006, p. 2.
[99] Committee
Hansard, 27 April 2006, p. 2.
[100] Committee
Hansard, 27 April 2006, p. 2.
[101] Committee
Hansard, 27 April 2006, p. 2.
[102] Submission
4, p. 5.
[103] Submission
4, p. 5.
[104] Submission
5, p. 1.
[105] Submission
5, p. 1.
[106] Submission
5, p. 3.
[107] Submission
5, p. 3.
[108] Submission
5, p. 3.
[109] Committee
Hansard, 27 April 2006, pp 9-10.
[110] Committee
Hansard, 27 April 2006, p. 11.
[111] Committee
Hansard, 27 April 2006, p. 10.
[112] Submission
4, p. 5.
[113] Committee
Hansard, 27 April 2006, p. 18.
[114] Committee
Hansard, 27 April 2006, p. 3.
[115] Committee
Hansard, 27 April 2006, p. 6.
[116] Committee
Hansard, 27 April 2006, p. 6.
[117] Committee
Hansard, 27 April 2006, pp 6- 7.
[118] Committee
Hansard, 27 April 2006, pp 6- 7.
[119] Committee
Hansard, 27 April 2006, pp 18-19.
[120] Submission
4, p. 6.
[121] Committee
Hansard, 27 April 2006, pp 11-12.
[122] Submission
3, p. 2.
[123] Committee
Hansard, 27 April 2006, p. 21.
[124] Submission
3, p. 2.
[125] Committee
Hansard, 27 April 2006, pp 22-23.
[126] Committee
Hansard, 27 April 2006, p. 23.
[127] Committee
Hansard, 27 April 2006, p. 23. The minutes of these meetings were provided
to the committee and indicate that representatives from the CBFCA were present:
Submission 3B, pp 2-19.
[128] Submission
3B, p. 18.
[129] Submission
3B, p. 15.
[130] Submission
3B, p. 8.
[131] Submission
3B, p. 8.
[132] Submission
3B, p. 58.
[133] See Budget Paper No. 2, Budget Measures 2005-06
at http://www.budget.gov.au/2005-06/bp2/html/revenue-01.htm
(accessed 3 May 2006). In relation to the ACP, the Budget Paper states that it
'does not involve any net deferral of customs duty'.
[134] Committee
Hansard, 27 April 2006, p. 31.
[135] Committee
Hansard, 27 April 2006, p. 23.
[136] Committee
Hansard, 27 April 2006, p. 30; Submission
3B, p. 58.
[137] Committee
Hansard, 27 April 2006, p. 26.
[138] Committee
Hansard, 27 April 2006, p. 26.
[139] Committee
Hansard, 27 April 2006, p. 29.
[140] Committee
Hansard, 27 April 2006, p. 30.
[141] Committee
Hansard, 27 April 2006, p. 30.
[142] Committee
Hansard, 27 April 2006, p. 28.
[143] Committee
Hansard, 27 April 2006, p. 28.
[144] Committee
Hansard, 27 April 2006, p. 28.
[145] Committee
Hansard, 27 April 2006, p. 28.
[146] Committee
Hansard, 27 April 2006, p. 29.
[147] Committee
Hansard, 27 April 2006, p. 27.
[148] Committee
Hansard, 27 April 2006, p. 27.
[149] Committee
Hansard, 27 April 2006, p. 27.
[150] Committee
Hansard, 27 April 2006, p. 27.
[151] Submission
3B, pp 23-45.
[152] Committee
Hansard, 27 April 2006, p. 24.
[153] Committee
Hansard, 27 April 2006, pp 24-25.
[154] Committee
Hansard, 27 April 2006, p. 25.
[155] Committee
Hansard, 27 April 2006, pp 26 & 27.
[156] Committee
Hansard, 27 April 2006, p. 25.
[157] Submission
3B, p. 46.
[158] Submission
3B, p. 46.
[159] Submission
3B, pp 46-47. Customs also advised that
the Customs
Legislation Amendment Act (No. 2) 1999 made several consequential amendments to the
Customs Act as a result of the insertion of the new section 132AA.
[160] See also paras 2.68-2.70 in Chapter 2.
[161] Submission
3B, p. 47.
[162] EM to the Customs
Legislation Amendment and Repeal (International Trade Modernisation) Bill 2000,
p. 87; Revised EM to the Customs
Legislation Amendment and Repeal (International Trade Modernisation) Bill 2001,
p. 87.
[163] Submission
3B, p. 20.
[164] Submission
3B, p. 20.
[165] Submission
3B, p. 20.
[166] Submission
3B, p. 21.
[167] Submission
3B, p. 21.
[168] For further information on the ACE and C-TPAT
systems, see http://www.cbp.gov/xp/cgov/home.xml