The following is an extract from the IMPORT PROCESSING CHARGES AMENDMENT BILL 2013 -EXPLANATORY MEMORANDUM
“1. The Import Processing Charges Amendment Bill 2013 will implement a revenue measure that was
announced as part of the 2013-14 Budget. The purpose of this Bill is to amend the Import Processing
Charges Act 2001 (the IPC Act) to increase the import processing charges levied on air, sea and post
consignments, including post, with a value of $10,000 or more. The increased charges will apply
from 1 January 2014. The Import Processing Charges have not increased since 2005-06.
2. This Bill introduces a two tiered charging arrangement with increased charges to apply for air,
sea and post import consignments with a value of $10,000 or more. The import processing
charge will increase for sea consignments lodged electronically from $50.00 to $152.60 and sea
consignments lodged manually from$65.75 to $152.60. The charges for air and post consignments
lodged electronically will increase from $40.20 to $122.10 and for air and post consignments
lodged manually; the charges will increase from $48.85 to $122.10.
3.Under current legislation, an import processing charge is levied on air, sea and post consignments
that have a customs value equal to or greater than $1,000. Air, sea and post consignments that are
valued at $1,000 or less are currently exempt from the import processing charge. The current rates
for import processing charges for consignments valued at less than $10,000 will continue to apply.
In line with current arrangements, the import processing charge will not apply to air, sea and post
consignments with a value of $1,000 or less.
4. A tiered charging structure is being introduced to address the issue that low value imports would
experience higher increases in charges as a proportion of their value, due to the import processing
charge being a fixed dollar amount. The increased costs that will be borne by importers of air, sea
and post consignments with a value of $10,000 or more costs will be small (expected to be no more
than 1%) when compared to the overall costs associated with importation.”