Customs Undertakings (Penalties) Act 1981

No. 47, 1981

Compilation No.   4

Compilation date: 1 July 2016

Includes amendments up to: Act No. 33, 2016

Registered: 1 July 2016

About this compilation

This compilation

This is a compilation of the Customs Undertakings (Penalties) Act 1981 that shows the text of the law as amended and in force on 1 July 2016 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self - repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

1 Short title 1

2 Commencement 1

2A General administration of Act 1

3 Interpretation 1

3A Act does not extend to Norfolk Island 2

4 Penalty 2

Endnotes 3

Endnote 1—About the endnotes 3

Endnote 2—Abbreviation key 5

Endnote 3—Legislation history 6

Endnote 4—Amendment history 7

An Act to provide for penalties for breaches of undertakings with respect to the importation into of dutiable goods
1 Short title

This Act may be cited as the Customs Undertakings (Penalties) Act 1981.
2 Commencement

This Act shall come into operation on the day on which the Customs Amendment (Tenders) Act 1981 comes into operation.
2A General administration of Act

The Comptroller-General of Customs (within the meaning of the Customs Act 1901) has the general administration of this Act.
3 Interpretation 1

In this Act, unless the contrary intention appears:

Customs undertaking means an undertaking given under subsection 267(1) or 268(2) of the Customs Act 1901, and includes such an undertaking as varied.

item of a Customs Tariff and proposed item of a Customs Tariff have the same respective meanings as in Part XVI of the Customs Act 1901.

prescribed percentage means the prescribed percentage set out in the Customs undertaking that relates to the goods.

 2

For the purposes of this Act, where a Customs undertaking sets out the value of a unit of the goods to which the undertaking relates, the value of the goods shall be calculated in accordance with that value.
3A Act does not extend to Norfolk Island

This Act does not extend to Norfolk Island.
4 Penalty 1

Subject to subsection (2), where a person breaches a Customs undertaking given by him or her, there is payable by that person to the Commonwealth, by way of penalty, an amount equal to the prescribed percentage of the value of the goods to which the undertaking relates.

 2

Where a person who has given a Customs undertaking has, in partial compliance with the undertaking, entered goods for home consumption under an item, or proposed item, of a Customs Tariff to which the undertaking relates during the period, or each of the periods, specified in the undertaking, the penalty otherwise applicable under subsection (1) shall be reduced by an amount that bears to the amount of that penalty the same proportion as:

 a

where a particular quantity of goods was required to be so entered to comply fully with the undertaking—the quantity of goods so entered bears to that particular quantity; or

 b

where a quantity of goods of a particular value was required to be so entered to comply fully with the undertaking—the value of the goods so entered bears to that particular value.

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe the amendment to be made. If, despite the misdescription, the amendment can be given effect as intended, the amendment is incorporated into the compiled law and the abbreviation “(md)” added to the details of the amendment included in the amendment history.

If a misdescribed amendment cannot be given effect as intended, the abbreviation “(md not incorp)” is added to the details of the amendment included in the amendment history.

Endnote 2—Abbreviation key
ad = added or inserted o = order(s)
am = amended Ord = Ordinance
amdt = amendment orig = original
c = clause(s) par = paragraph(s)/subparagraph(s)
C[x] = Compilation No. x /sub-subparagraph(s)
Ch = Chapter(s) pres = present
def = definition(s) prev = previous
Dict = Dictionary (prev…) = previously
disallowed = disallowed by Parliament Pt = Part(s)
Div = Division(s) r = regulation(s)/rule(s)
ed = editorial change reloc = relocated
exp = expires/expired or ceases/ceased to have renum = renumbered
effect rep = repealed
F = Federal Register of Legislation rs = repealed and substituted
gaz = gazette s = section(s)/subsection(s)
LA = Legislation Act 2003 Sch = Schedule(s)
LIA = Legislative Instruments Act 2003 Sdiv = Subdivision(s)
(md) = misdescribed amendment can be given SLI = Select Legislative Instrument
effect SR = Statutory Rules
(md not incorp) = misdescribed amendment Sub-Ch = Sub-Chapter(s)
cannot be given effect SubPt = Subpart(s)
mod = modified/modification underlining = whole or part not
No. = Number(s) commenced or to be commenced

Endnote 3—Legislation history
Act Number and year Assent Commencement Application, saving and transitional provisions
Customs Undertakings (Penalties) Act 1981 47, 1981 14 May 1981 14 May 1981 (s 2)
Customs Administration (Transitional Provisions and Consequential Amendments) Act 1985 39, 1985 29 May 1985 s 4 and Sch: 10 June 1985 (s 2) s 4
Customs Undertakings (Penalties) Amendment Act 1985 177, 1985 30 May 1985 (s 2) s 4
as amended by
Statute Law (Miscellaneous Provisions) Act (No. 1) 1986 76, 1986 24 June 1986 s 9: 24 June 1986 (s 2(1)) Sch 1: 30 May 1985 (s 2(7)) s 9
Customs, Excise and Bounty Legislation Amendment Act 1995 85, 1995 1 July 1995 s 18 and Sch 9 (item 64): 1 July 1995 (s 2(1)) s 18
Customs and Other Legislation Amendment (Australian Border Force) Act 2015 41, 2015 20 May 2015 Sch 6 (item 70) and Sch 9: 1 July 2015 (s 2(1) items 2, 7) Sch 9
Territories Legislation Amendment Act 2016 33, 2016 23 Mar 2016 Sch 5 (item 37): 1 July 2016 (s 2(1) item 7) —

Endnote 4—Amendment history
Provision affected How affected
s 2A ad No 39, 1985
am No 85, 1995; No 41, 2015
s 3A ad No 33, 2016
s 4 am No 177, 1985