Bill
Customs Amendment (Collecting Tobacco Duties at the Border) Bill 2018
passed, as at 2018-10-25. Home Affairs portfolio.
- Sponsor
- Not recorded
- Portfolio
- Home Affairs
Recorded stages
- introduced — 2018-09-19
- second reading — 2018-09-19
- second reading — 2018-10-17
- second reading — 2018-10-17
- third reading — 2018-10-17
- introduced — 2018-10-17
- second reading — 2018-10-17
- second reading — 2018-10-18
- second reading — 2018-10-18
- third reading — 2018-10-18
- passed — 2018-10-18
- royal assent — 2018-10-25
Divisions
No divisions recorded. Most questions are decided on the voices; this does not establish that a bill was unopposed.
Plain-language summary
Written by a model from the explanatory memorandum; not the record, as at 2018-09-19.
The bill would require tobacco importers to pay import duty on tobacco products at the time they are brought into Australia, rather than when they leave a warehouse.
It would amend the Customs Act 1901 to end the option of storing imported tobacco in a licensed warehouse without paying duty, and to stop weekly or monthly duty payment arrangements from 1 July 2019.
Owners of tobacco still in warehouses on 1 July 2019 must enter the goods for home consumption and pay outstanding duty, or arrange to pay over 12 months with a security, or risk having the tobacco sold or disposed of by the government.
- Requires import duty on tobacco to be paid upon importation into Australia from 1 July 2019.
- Removes the option to enter imported tobacco into a licensed warehouse without paying duty from 1 July 2019.
- Ends weekly or monthly duty payment permissions under section 69 of the Customs Act from 1 July 2019.
- Ceases movement permissions for tobacco to or from warehouses from 1 July 2019.
- Imposes transitional arrangements for tobacco in warehouses on 1 July 2019, requiring owners to pay duty or arrange payment over 12 months with a security.
- Exempts tobacco in duty free stores or warehouses used for aircraft or ship stores from the transitional arrangements.
Tobacco importers and owners of tobacco products in warehouses.
Sources
em
billhome
frl act