Customs Tariff Proposal (No 1) 2008 remains in effect, notwithstanding that the Bill has failed to pass. Customs and Border Protection will therefore continue to collect the revenue at the rate proposed until the statutory protection period expires.

 

The Customs Act provides Customs officers with legal protection for a specified period for any actions taken to collect amounts in accordance with a Customs Tariff Proposal. In this instance, this protection expires on 13 May 2009. At this time, if no validating Act has passed, Customs and Border Protection would be obliged to refund all additional amounts collected during the relevant period and commence collection of future duty at the rate imposed by the Customs Tariff Act.

 

Further advice will be provided on the administrative arrangements Customs and Border Protection will put in place in order to refund monies where applicable. Any enquiries regarding this matter can be directed to IndustryEngagement@customs.gov.au

 

Steve Moore | Director Industry Engagement | Australian Customs and Border Protection Service |