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Customs (Budget Amendment) Act 2018

REPUBLIC OF FIJI


Customs (Budget Amendment) Act 2018

ACT NO. 20 OF 2018


I assent.

J. K. KONROTE

President


[13 July 2018]

AN ACT

TO AMEND THE CUSTOMS ACT 1986

ENACTED by the Parliament of the Republic of Fiji—

Short title and commencement

1.—(1) This Act may be cited as the Customs (Budget Amendment) Act 2018.

(2) This Act comes into force on 1 August 2018.

(3) In this Act, the Customs Act 1986 is referred to as the "Principal Act".

Section 2 amended

2. Section 2(1) of the Principal Act is amended by inserting the following new definitions—

""authorised economic operator" means a person approved as an authorised economic operator by the Comptroller in accordance with section 92A;"; and
""Service" means the Fiji Revenue and Customs Service established under section 3 of the Fiji Revenue and Customs Service Act 1998;".

Section 63 amended

3. Section 63 of the Principal Act is amended by—

(a) in subsection (1)—
(b) in subsection (2), deleting "prescribed" and substituting "approved".

Section 66 amended

4. Section 66(2) of the Principal Act is amended by—

(a) deleting "$5" and substituting "$100"; and
(b) deleting ", provided that the maximum payment under this subsection is $1,000".

Section 69 amended

5. Section 69 of the Principal Act is amended after subsection (3) by inserting the following new subsections—

"(4) Where a provisional entry for export is accepted by the Comptroller under subsection (3), an exporter must perfect the entry of those goods within a time approved by the Comptroller not exceeding 6 months from the date of the provisional entry.
(5) The Comptroller may, subject to such conditions as he or she deems fit and having regard to the provisions of this Act, determine the correct export value or duty to be paid in respect of a provisional entry accepted under subsection (3).
(6) Where a provisional entry has been accepted and the exporter fails to make perfect the entry within the approved time, the relevant exporter is guilty of an offence and is liable to a fine of—

Section 92 amended

6. Section 92 of the Principal Act is amended by—

(a) in subsection (3), deleting "maybe" and substituting "may be";
(b) in subsection (6), deleting "Trade" and substituting "Tax";
(c) after subsection (12), inserting the following new subsection—
(d) deleting subsections (14) to (17) and substituting the following—

Section 92A inserted

7. The Principal Act is amended after section 92 by inserting the following new section—

"Authorised economic operators
92A.—(1) The Comptroller may, upon the receipt of an application made in the approved form, approve a person as an authorised economic operator for the purposes of encouraging compliance with customs laws and improving efficiency in customs related activities.
(2) Pursuant to subsection (1), the Comptroller may endorse a framework or a policy regulating the conduct of authorised economic operators and the benefits and services which such operators may be eligible to under this Act.".

Section 98 amended

8. Section 98(1)(b) of the Principal Act is amended by deleting "2 years" and substituting "one year".

Section 114 amended

9. Section 114 of the Principal Act is amended after subsection (3) by inserting the following new subsection—

"(4) Notwithstanding subsection (1), where goods have been cleared from customs control or a customs area, and a proper officer has reasonable grounds to believe that a person is committing or has committed an offence under customs laws, the proper officer may in accordance with section 129(2)(f), retrieve samples of those goods in order to conduct an inquiry with regard to the classification of those goods.".

Part 18A inserted

10. The Principal Act is amended after section 143C by inserting the following new Part—

"PART 18A—INFRINGEMENT NOTICES
Interpretation of this Part
143D. In this Part, unless the context otherwise requires—
Infringement notices
143E.—(1) Subject to this Part, where a proper officer has reason to believe that a person has committed a prescribed offence, the proper officer may institute proceedings in respect of the alleged commission of the offence by issuing upon that person an infringement notice.
(2) An infringement notice issued under subsection (1) must—
(3) A fixed penalty payable under this Act or any regulations made under this Act is a debt due to the State that—
Regulations for issuance of infringement notices
143F. The Minister may make regulations prescribing matters that are required to be prescribed or are necessary or convenient to be prescribed for the issuance of infringement notices under this Part, including—

Section 144 amended

11. Section 144 of the Principal Act is amended by—

(a) in subsection (3)—
(b) after subsection (3), inserting the following new subsection—

Section 148 amended

12. Section 148 of the Principal Act is amended after subsection (2) by inserting the following new subsection—

"(3) The Comptroller may issue a code of conduct for airline or shipping agents licensed under this section for the purposes of regulating the manner in which airline or shipping agents transact business in relation to inward and outward entry and clearances of any aircraft or ship, including its goods and baggage.".

Passed by the Parliament of the Republic of Fiji this 12th day of July 2018.


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