Part 1: Revenue Measures (Continued)
Customs duty — customs refund and duty drawback scheme for tobacco
|Australian Customs and Border Protection Service||‑||‑||‑||‑||‑|
The Government has amended the customs duty refund and duty drawback requirements for tobacco to smooth the implementation of plain packaging reforms. The amendments provided an option for a refund of customs duty for tobacco products where the products were destroyed under government supervision. The refund of customs duty ceased on 30 April 2013. The intention of the refund provision was to deal with the collection and destruction of branded tobacco unsold at 1 December 2012. This measure is estimated to have no revenue impact over the forward estimates period.
The amendments also reduced the risk to revenue and prevented the export of large volumes of branded tobacco products as a result of the plain packaging requirements.
Further information can be found in the press release of 9 November 2012 issued by the Australian Customs and Border Protection Service.
Import Processing Charge — ensuring full cost recovery
|Australian Customs and Border Protection Service||‑||91.6||188.7||194.2||199.8|
The Government will restructure the Import Processing Charge (IPC) to recover the costs of all import related cargo and trade functions undertaken by the Australian Customs and Border Protection Service. Currently only a portion of these functions is cost recovered. To recover these costs charges will be increased for consignments valued over $10,000. The increase to the IPC will result in additional revenue of $674.3 million over four years and will be implemented in accordance with the Australian Government's cost recovery policy.
The new charges will come into effect on 1 January 2014. For consignments valued over $10,000, the IPC for electronic sea import declarations will be increased by $102.60 to $152.60 per consignment; and the IPC for electronic air import declarations will be increased by $81.90 to $122.10 per consignment.
For consignments valued over $1,000 and up to $10,000 the IPC will remain at current levels: $50.00 for electronic sea import declarations and $40.20 for electronic air import declarations. The IPC is not applied to consignments valued at $1,000 or less.
Independent Children's Lawyers — exemption from payment of new court fees
|Family Court and Federal Circuit Court||‑||‑0.9||‑1.0||‑1.0||‑1.1|
The Government will exempt Independent Children's Lawyers (ICLs) from payment of court fees for issuing subpoenas and filing applications for interim orders in family law proceedings. This measure is estimated to have a cost to revenue of $4.0 million over four years.
Exempting ICLs from these payments supports the Government's objective of delivering equitable access to the justice system.
Note: Where possible, Budget documents are available in HTML and for downloading in Portable Document Format(PDF). If you require further information on any of the tables or charts on this website, please contact The Treasury.