Duties of importers
15 Duties of importers
Subject to this clause, the duties imposed on an importer under section 24 of this Act do not apply to or in relation to the importing of any plant, substance or structure (including with respect to carrying out any calculations, analysis, testing or examination or with respect to the provision of any information) if the importer commenced (or commenced and completed) any steps constituting the importation of the plant, substance or structure before the relevant day.
If—
subclause (1) applies in relation to the importing of any particular plant, substance or structure; and
the importer would be subject to the operation of section 24 of the repealed Act if that section were still in operation, then—
the importer must comply with the relevant requirements of that section as if the repealed Act were in operation; and
if the importer fails to comply with paragraph (c), then action may be brought against the importer (including by the undertaking of a prosecution) as if the repealed Act were still in operation.
If an importer commenced any process associated with the importing of any plant, substance or structure before the relevant day but has not completed the importing by the first anniversary of the relevant day, then the importer will, in relation to the importing of the plant, substance or structure, cease to have the benefit of subclause (1) and the importer must comply with the requirements of the Act in relation to the duties of an importer (as if the Act had been in operation at the time that the importer commenced this process).
Despite a preceding subclause, if—
an importer carries out any calculations, analysis, testing or examination in connection with the performance of a duty under the repealed Act (as taken to be in operation under subclause (2)(d));
and
the importer would, if the calculations, analysis, testing or examination were carried out under this Act, be subject to a requirement set out in section 24(4)(b) or (5) of this
Act, then the importer must comply with those requirements as if that section applied in relation to the plant, substance or structure.
This Act’s bill:Second reading speech
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