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General changes for excise customers

There are some more changes that may affect excise customers.

There is one more new initiative and several changes to existing functions that may affect your business. The relevant forms and additional information are available on Customs website. The changes that may affect your business are:

Change Description
New initiative
Comptroller's discretion The Chief Executive of Customs now has explicit statutory guidance to the extent they can use discretion in making and correcting duty assessments and collecting revenue. This statutory guidance would only be applied in legal matters relating to revenue, collections and assessment.
Changes to existing services and functions
Customs-controlled areas (CCA)
CCA fit and proper person People applying, and key personnel within an organisation, must provide evidence that they are a ‘fit and proper person’ when applying for a Customs-controlled area licence.
Penalties, fines and fees
Update penalty levels - new and maximum penalty rates There are changes to penalties for 26 of the offences outlined in the Act. Most of the changes are an increase in the maximum fine that applies. Some changes introduce different penalties for an individual and a body corporate.
Limitation period for offences The time a charge can be laid for an offence under the Act has been clarified, and has been reduced to four years from the time the offence was committed. However, for 21 specified offences under the Act the limitation period is now consistent with the Criminal Procedure Act 2011 and ranges from six months for lesser offences to no limitation for more serious offending.
Information management
Information sharing The new Act contains a range of enhanced provisions to better facilitate information sharing with external parties, while ensuring there is transparency and accountability regarding the collection, use and disclosure of information that Customs holds.