Commonwealth: Customs, Excise and Bounty Legislation Amendment Act 1995 (Cth)

Customs, Excise and Bounty Legislation Amendment Act 1995 No. 85 of 1995 TABLE OF PROVISIONS Section 1. Short title 2. Commencement 3. Amendments of the Bounty (Fuel Ethanol) Act 1994 4. Amendments of the Coal Excise Act 1949 5. Amendments of the Commerce (Trade Descriptions) Act 1905 6. Amendments of the Customs Act 1901 7. Amendments of the Customs Administration Act 1985 8. Amendments of the Distillation Act 1901 9. Amendments of the Excise Act 1901 10. Amendments of the Spirits Act 1906 11. Amendments consequential on the establishment of the office of Chief Executive Officer of Customs 12. Other consequential amendments 13. Application of rules of origin relating to inland freight 14. Notices concerning protected objects 15. Application of section 269HA of the Customs Act 1901 TABLE OF PROVISIONS—continued Section 16. Regulations made for the purposes of subsection 269SJ(1) of the Customs Act 1901 to continue in force 17. Transitional—Comptroller-General of Customs to become Chief Executive Officer of Customs 18. Transitional—references in any law of the Commonwealth to the Comptroller-General of Customs etc. 19. Transitional—references in any law of the Commonwealth to the Collector of Customs for a State or Territory etc. 20. Saving provision concerning forfeited goods 21. Repeals SCHEDULE 1 AMENDMENTS OF THE BOUNTY (FUEL ETHANOL) ACT 1994 SCHEDULE 2 AMENDMENTS OF THE COAL EXCISE ACT 1949 SCHEDULE 3 AMENDMENTS OF THE COMMERCE (TRADE DESCRIPTIONS) ACT 1905 SCHEDULE 4 AMENDMENTS OF THE CUSTOMS ACT 1901 SCHEDULE 5 AMENDMENTS OF THE CUSTOMS ADMINISTRATION ACT 1985 SCHEDULE 6 AMENDMENTS OF THE DISTILLATION ACT 1901 SCHEDULE 7 AMENDMENTS OF THE EXCISE ACT 1901 SCHEDULE 8 AMENDMENTS OF THE SPIRITS ACT 1906 SCHEDULE 9 AMENDMENTS CONSEQUENTIAL ON THE ESTABLISHMENT OF THE OFFICE OF CHIEF EXECUTIVE OFFICER OF CUSTOMS SCHEDULE 10 OTHER CONSEQUENTIAL AMENDMENTS Customs, Excise and Bounty Legislation Amendment Act 1995 No. 85 of 1995 An Act to amend legislation relating to Customs and Excise and to Bounties, and for related purposes [Assented to 1 July 1995] The Parliament of Australia enacts: Short title 1. This Act may be cited as the Customs, Excise and Bounty Legislation Amendment Act 1995. Commencement 2.(1) Subject to subsections (2), (3), (4), (5) and (6), this Act commences on the day on which it receives the Royal Assent. (2) Schedule 1 is taken to have commenced on 23 June 1994. (3) Items 16 and 18 to 25 of Schedule 4 are taken to have commenced on 1 April 1994. (4) Items 7 to 9, 46 to 48, and 54, 55 and 62 of Schedule 4 commence on a day to be fixed by Proclamation. (5) Schedules 2 and 3, items 1, 26 to 45, 49 to 53 and 56 and 67 of Schedule 4, Schedule 6, items 6 to 11 of Schedule 7 and Schedules 8 and 10 commence on 1 July 1995. (6) If items 7 to 9, 46 to 48, and 54, 55 and 62 of Schedule 4 do not commence under subsection (4) within the period of 6 months commencing on the day on which this Act receives the Royal Assent, they commence on the first day after the end of that period. Amendments of the Bounty (Fuel Ethanol) Act 1994 3. The Bounty (Fuel Ethanol) Act 1994 is amended as set out in Schedule 1. Amendments of the Coal Excise Act 1949 4. The Coal Excise Act 1949 is amended as set out in Schedule 2. Amendments of the Commerce (Trade Descriptions) Act 1905 5. The Commerce (Trade Descriptions) Act 1905 is amended as set out in Schedule 3. Amendments of the Customs Act 1901 6. The Customs Act 1901 is amended as set out in Schedule 4. Amendments of the Customs Administration Act 1985 7. The Customs Administration Act 1985 is amended as set out in Schedule 5. Amendments of the Distillation Act 1901 8. The Distillation Act 1901 is amended as set out in Schedule 6. Amendments of the Excise Act 1901 9. The Excise Act 1901 is amended as set out in Schedule 7. Amendments of the Spirits Act 1906 10. The Spirits Act 1906 is amended as set out in Schedule 8. Amendments consequential on the establishment of the office of Chief Executive Officer of Customs 11. The Acts set out in Schedule 9 are amended as set out in that Schedule. Other consequential amendments 12. The Acts set out in Schedule 10 are amended as set out in that Schedule. Application of rules of origin relating to inland freight 13. Subsection 153D(3) of the Customs Act 1901, as amended by this Act, applies only in respect of goods entered for home consumption on or after the day on which this Act receives the Royal Assent. Notices concerning protected objects 14. If: (a) a notice has been issued in respect of an object under section 203A of the Customs Act 1901; and (b) that notice is in force immediately before the day on which this Act receives the Royal Assent; that notice has effect, on and after that day, as if it were a notice issued under section 203T of the Customs Act 1901, as amended by this Act. Application of section 269HA of the Customs Act 1901 15. Section 269HA of the Customs Act 1901, as amended by this Act, applies: (a) in relation to any application for a tariff concession order made before the day on which this Act receives the Royal Assent that has not been determined before that day; and (b) in relation to any application for a tariff concession order made on or after that day. Regulations made for the purposes of subsection 269SJ(1) of the Customs Act 1901 to continue in force 16. All regulations made for the purposes of subsection 269SJ(1) of the Customs Act 1901 as in force immediately before the day on which this Act receives the Royal Assent continue in force, on and after that day, as if they were made for the purposes of paragraph 269SJ(1)(b) of that Act as amended by this Act. Transitional—Comptroller-General of Customs to become Chief Executive Officer of Customs 17.(1) The person who is the Comptroller-General of Customs immediately before the day on which this Act receives the Royal Assent is taken, on and after that day, for the purposes of section 5 of the Customs Administration Act 1985, as amended by Schedule 5 of this Act, to have been appointed on that day by the Governor-General as the Chief Executive Officer of Customs for a period ending 5 years after that day. (2) Except as expressly provided by this Act or by the Customs Administration Act 1985 as amended by Schedule 5 of this Act, the person taken to be appointed as the Chief Executive Officer of Customs under subsection (1) holds office, until the Governor-General determines otherwise, on the same terms and conditions as he or she held office as the Comptroller-General of Customs. Transitional—references in any law of the Commonwealth to the Comptroller-General of Customs etc. 18.(1) A reference: (a) in any law of the Commonwealth in force immediately before the day on which this Act receives the Royal Assent; or (b) in any instrument made under such a law; to the Comptroller-General of Customs, the Comptroller-General or the Comptroller is taken, on and after that day, to be a reference to the Chief Executive Officer of Customs. (2) An act or thing done by the Comptroller-General of Customs in the exercise, or purported exercise, of a power conferred under any law of the Commonwealth in force immediately before the day on which this Act receives the Royal Assent, is taken on and after that day, to be an act or thing done by the Chief Executive Officer of Customs in the exercise, or purported exercise, of that power. (3) An act or thing done in relation to the Comptroller-General of Customs under a law of the Commonwealth in force immediately before this Act receives the Royal Assent has effect, on and after that day, as if it were an act or thing done in relation to the Chief Executive Officer of Customs under that law. (4) Any proceedings begun by or against the Comptroller-General of Customs in a court or tribunal and not finally determined before the day on which this Act receives the Royal Assent have effect, on and after that day, as if they were proceedings brought by or against the Chief Executive Officer of Customs. Transitional—references in any law of the Commonwealth to the Collector of Customs for a State or Territory etc. 19.(1) A reference: (a) in any law of the Commonwealth in force immediately before the day on which this Act receives the Royal Assent; or (b) in any instrument made under such a law; to the Collector of Customs for a State or Territory (however described) is taken, on and after that day, to be a reference to the Regional Director for that State or Territory. (2) An act or thing done by the Collector of Customs for a State or Territory in the exercise, or purported exercise, of a power conferred under any law of the Commonwealth in force immediately before the day on which this Act receives the Royal Assent is taken, on and after that day, to be an act or thing done by the Regional Director for that State or Territory in the exercise, or purported exercise, of that power. (3) An act or thing done in relation to the Collector of Customs for a State or Territory under a law of the Commonwealth in force immediately before this Act receives the Royal Assent has effect, on and after that day, as if it were an act or thing done in relation to the Regional Director for that State or Territory under that law. (4) Any proceedings begun by or against the Collector of Customs for a State or Territory in a court or tribunal and not finally determined before the day on which this Act receives the Royal Assent have effect, on and after that day, as if they were proceedings brought by or against the Regional Director for that State or Territory. Saving provision concerning forfeited goods 20.(1) Despite the amendments of the Coal Excise Act 1949, the Commerce (Trade Descriptions) Act 1905, the Customs Act 1901, the Distillation Act 1901, the Excise Act 1901 and the Spirits Act 1906 that are referred to in subsection (2), those Acts continue to have effect on and after 1 July 1995, in relation to any goods seized for the purposes of any of those Acts before that day, as if: (a) the amendments of all of those Acts referred to in subsection (2); and (b) the amendments of the Administrative Decisions (Judicial Review) Act 1977 referred to in subsection (2); had not been made. (2) For the purposes of subsection (1), the relevant amendments are the amendments set out: (a) in respect of the Coal Excise Act 1949—in Schedule 2; and (b) in respect of the Commerce (Trade Descriptions) Act 1905—in Schedule 3; and (c) in respect of the Customs Act 1901—in items 1, 26 to 45, 49 to 53 and 56 and 67 of Schedule 4; and (d) in respect of the Distillation Act 1901—in Schedule 6; and (e) in respect of the Excise Act 1901—items 6 to 11 of Schedule 7; and (f) in respect of the Spirits Act 1906—in Schedule 8; and (g) in respect of the Administrative Decisions (Judicial Review) Act 1977—in items 1 and 2 of Schedule 10. (3) For the purposes of the continued operation of those Acts in accordance with subsection (1): (a) the CEO has all of the powers, functions and duties which, under those provisions as so preserved, are given to or imposed on the Comptroller-General of Customs; and (b) the Regional Director for a State or Territory has all of the powers, functions and duties which, under those provisions as so preserved, are given to or imposed on a Collector of Customs for a State or Territory. Repeals 21. The following Acts are repealed: Bounty (Ship Repair) Act 1986; Bounty (Ships) Act 1980; Customs Tariff (New Zealand Preference) Agreement Act 1933. ____________ SCHEDULE 1 Section 3 AMENDMENTS OF THE BOUNTY (FUEL ETHANOL) ACT 1994 1. Subsection 28(1): Omit "subsection (2)", substitute "subsections (2), (3) and (4)". 2. Subsection 28(2): Omit the subsection (including the example), substitute: "(2) If an amount available for payment of bounty in year 1 or year 2 is not all paid out in respect of bountiable fuel ethanol produced in that year, it is the intention of the Parliament that the amount available in the year following that year be increased by the amount not so paid out. "(3) The amount available for payment of bounty specified under subsection (1) in respect of bountiable fuel ethanol produced in a bounty year is reduced by an amount that represents the cost of administering this Act for that bounty year. "(4) The amount that represents the cost of administering this Act in respect of a bounty year is the amount set out in the following table: Bounty year Cost of administering this Act $ year 1 177,000 year 2 177,000 year 3 262,000 ____________ SCHEDULE 2 Section 4 AMENDMENTS OF THE COAL EXCISE ACT 1949 1. Section 25: Add at the end: "(2) Without limiting the generality of the power conferred on the CEO under subsection 4(4) of the Customs Administration Act 1985, the CEO may give directions in writing under that subsection concerning: (a) the circumstances in which the powers under this section may be exercised; and (b) the officers of Customs who are entitled to exercise those powers; and (c) the manner and frequency of reporting to the CEO concerning the exercise of those powers. "(3) A direction given for the purposes of subsection (2) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901". 2. Subsection 26(2): Omit the subsection. ____________ SCHEDULE 3 Section 5 AMENDMENTS OF THE COMMERCE (TRADE DESCRIPTIONS) ACT 1905 1. Section 5: Add at the end: "(4) Without limiting the generality of the power conferred on the CEO under subsection 4(4) of the Customs Administration Act 1985, the CEO may give directions in writing under that subsection concerning: (a) the circumstances in which the powers under this section may be exercised; and (b) the officers of Customs who are entitled to exercise those powers; and (c) the manner and frequency of reporting to the CEO concerning the exercise of those powers. "(5) A direction given for the purposes of subsection (4) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901.". 2. Subsections 7(2) and (3): Omit the subsections, substitute: "(2) Subject to subsection (3), goods imported in contravention of any regulation made for the purposes of subsection (1) are forfeited to the Crown. "(3) If the CEO is satisfied that the contravention was not intentional or reckless: (a) the CEO may, by notice in writing given to the owner or importer of the goods concerned, require the owner or importer: (i) to apply the prescribed trade description; or (ii) to export the goods; within a period specified in the notice; and (b) if the owner or importer complies with the notice, subsection (2) does not apply in respect of the goods.". 3. Subsection 7(4): Omit "under", substitute "made for the purposes of". 4. Section 10: Repeal the section, substitute: Forfeiture of falsely marked goods "10.(1) Goods to which a false trade description is applied are prohibited to be imported. SCHEDULE 3—continued "(2) Subject to subsection (3), goods imported in contravention of subsection (1) are forfeited to the Crown. "(3) If the CEO is satisfied that the contravention was not intentional or reckless: (a) the CEO may, by notice in writing given to the owner or importer of the goods concerned, require the owner or importer to correct the false trade description within a period specified in the notice; and (b) if the owner or importer complies with the notice, subsection (2) does not apply in respect of the goods.". 5. Subsections 11(2) and (3): Omit the subsections, substitute: "(2) Subject to subsection (3), goods to which the prescribed trade description has not been applied that are entered for export, put on board any ship for export or brought to any wharf or place for export, are forfeited to the Crown. "(3) If the CEO is satisfied that the entry for export, putting on board a ship for export, or bringing to a wharf or place for export, of goods to which the prescribed trade description had not been applied was not intentional or reckless: (a) the CEO may, by notice in writing given to the owner or exporter of the goods concerned, require the owner or exporter: (i) to apply the prescribed trade description to the goods before the exportation of the goods and within a period specified in the notice; or (ii) to withdraw that entry, to remove the goods from that ship, or to remove the goods from that wharf or place, as the case requires, within the period so specified; and (b) if the owner or exporter complies with the notice, subsection (2) does not apply in respect of the goods.". 6. Section 13: Repeal the section, substitute: Exportation of falsely marked goods "13.(1) Goods to which any false trade description is applied are prohibited to be exported. "(2) Subject to subsection (3), goods to which a false trade description has been applied that are entered for export, put on board any ship for export or brought to any wharf or place for export, are forfeited to the Crown. SCHEDULE 3—continued "(3) If the CEO is satisfied that entry for export, putting on board a ship for export or bringing to a wharf or place for export, of goods to which a false trade description has been applied was not intentional or reckless: (a) the CEO may, by notice in writing given to the owner or exporter of the goods concerned, require the owner or exporter: (i) to correct the false trade description before the exportation of those goods and within a period specified in the notice; or (ii) to withdraw that entry, to remove the goods from that ship, or to remove the goods from that wharf or place, as the case requires, within the period so specified; and (b) if the owner or exporter complies with the notice, subsection (2) does not apply in respect of the goods.". 7. Section 15: Repeal the section, substitute the following section and note: Review of decisions "15.(1) Applications can be made to the Administrative Appeals Tribunal for review of decisions of the CEO under subsection 7(3), 10(3), 11(3) or 13(3). "(2) In this section: 'decision' has the same meaning as in the Administrative Appeals Tribunal Act 1975. Note: Subsection 3(3) of the Administrative Appeals Tribunal Act 1975 extends the ordinary meaning of decision." . ____________ SCHEDULE 4 Section 6 AMENDMENTS OF THE CUSTOMS ACT 1901 1. Subsection 4(1) (definition of "Protected object"): Omit "203A", substitute "203T". 2. Subsection 8(1): Omit the subsection, substitute: "(1) In this Act: (a) a reference to the Collector, or to a Collector, is a reference to: (i) the CEO; or (ii) the Regional Director for a State or Territory; or (iii) any officer doing duty in the matter in relation to which the expression is used; and (b) a reference to the Regional Director, or to a Regional Director, for a State or Territory is a reference to the principal officer of Customs for that State or Territory.". 3. Paragraph 71B(4)(b): After "a payment" insert "is made". 4. Subsection 71D(7): Omit all the words after "the entry", substitute: "must not be granted unless: (d) the requirement referred to in paragraph (a) has been complied with or withdrawn; or (e) the question referred to in paragraph (b) has been answered or withdrawn; or (f) the requirement referred to in paragraph (c) has been complied with or withdrawn, or a security has been taken for compliance with the requirement; as the case requires". 5. Subsection 71E(2A): Omit ", or a registered COMPILE user, ". 6. Subsection 71E(3): After "writing" insert "in respect of a documentary movement application under subsection (2), or by computer transmission using a cargo automation system in respect of a computer movement application under subsection (2A)". SCHEDULE 4—continued 7. Subsection 71L(1): Omit "or 70(7)", substitute ", 70(7) or 77D(5)". 8. Subsection 71L(2): Omit "or 70(7)", substitute ", 70(7) or 77D(5)". 9. Section 77C: Repeal the section, substitute: Contingency arrangements to apply when the COMPILE computer system is down "77C.(1) The contingency arrangements set out in sections 77D and 77E: (a) only apply if the CEO declares, in writing, that they are to apply; and (b) only cease to apply if the CEO declares, in writing, that they cease to apply. "(2) The COMPILE computer system is inoperative if: (a) registered COMPILE users cannot transmit to Customs import entries; or (b) Customs cannot transmit to registered COMPILE users import entry advices; or (c) Customs cannot transmit to registered COMPILE users authorities to take goods into home consumption or to warehouse them. "(3) If the COMPILE computer system is inoperative, the CEO may declare, in writing, that the contingency arrangements apply. "(4) If: (a) the CEO has declared, in writing, that the contingency arrangements apply; and (b) the COMPILE computer system becomes operative again; the CEO may declare, in writing, that the contingency arrangements cease to apply. "(5) If the CEO makes a declaration under subsection (3) or (4), the CEO must communicate the declaration, in a prescribed manner, to all registered COMPILE users. Contingency arrangements for goods not subject of an import entry advice "77D.(1) If, while a declaration that contingency arrangements apply is in force: SCHEDULE 4—continued (a) a registered COMPILE user cannot enter for home consumption or warehousing goods imported or proposed to be imported; or (b) Customs cannot transmit to a registered COMPILE user an import entry advice in respect of goods so imported or proposed to be imported; the user may apply to Customs, in writing, for permission to take the goods into home consumption, or to warehouse them. "(2) An application must: (a) be in an approved form; and (b) include such information as the approved form requires; and (c) be signed in the manner indicated in the approved form. "(3) Subject to subsection (4), an officer of Customs may, on receipt of an application, by notice in writing: (a) grant permission for the goods to which the application relates to be taken into home consumption, or to be warehoused; or (b) refuse to grant such a permission and set out in the notice the reasons for so refusing. "(4) A permission granted in respect of such goods is subject to any condition specified in the permission that Customs considers appropriate. "(5) If permission is granted in respect of such goods, the registered COMPILE user to whom the permission is granted must not without reasonable excuse fail to: (a) give Customs a return: (i) by the end of the working day next following the day on which the CEO declares that the contingency arrangements cease to apply; or (ii) within such longer period as is specified in the permission; providing particulars in accordance with section 71L in respect of the goods; and (b) at the time when the return is given to Customs, pay any duty, sales tax or other charge owing at the rate applicable at the time the permission is granted; and (c) comply with any condition to which the permission is subject. Penalty: 50 penalty units. SCHEDULE 4—continued "(6) If: (a) an officer of Customs is satisfied that a registered COMPILE user to whom a permission has been granted under this section in respect of goods has failed to comply with any of the conditions to which the permission is subject; and (b) all or any of the goods have not been taken into home consumption or warehoused in accordance with the permission; the officer may, at any time before those goods are taken into home consumption or warehoused, by notice in writing, revoke the permission and set out in the notice the reasons for the revocation. "(7) If: (a) an application has been delivered to Customs in respect of goods; and (b) before an officer of Customs has decided whether or not to grant permission for the goods to be taken into home consumption or to be warehoused, the CEO declares, in writing, that the contingency arrangements cease to apply; the application is taken to have been withdrawn. Contingency arrangements for goods the subject of an import entry advice "77E.(1) If, while a declaration that contingency arrangements apply is in force, a registered COMPILE user: (a) has received an import entry advice in respect of goods; but (b) has not received an authority to take the goods into home consumption or to warehouse them; the user may apply to Customs, in writing, for permission to take the goods into home consumption or to warehouse them. "(2) An application must: (a) be in an approved form; and (b) include such information as the approved form requires; and (c) be signed in the manner indicated in the approved form; and (d) if, at the time of making an application, the user had been required under subsection 71D(2) to give Customs commercial documents or additional information but had not complied with that requirement—be accompanied by the commercial documents or additional information so required. "(3) Subject to subsection (4), an officer of Customs may, on receipt of an application, by notice in writing: SCHEDULE 4—continued (a) grant permission for the goods to which the application relates to be taken into home consumption or to be warehoused; or (b) refuse to grant such a permission and set out in the notice the reasons for so refusing. "(4) A permission granted in respect of such goods is subject to any condition, specified in the permission, that Customs considers appropriate. "(5) If permission is granted in respect of such goods, the registered COMPILE user to whom the permission is granted must not without reasonable excuse fail to: (a) comply with any condition to which the permission is subject; and (b) if, at the time of making an application, the user had not paid any duty, sales tax or other charge owing in relation to the goods—by the end of the working day next following the day on which the CEO declares that the contingency arrangements cease to apply, pay any duty, sales tax or other charge owing at the rate applicable at the time the permission is granted. Penalty: 50 penalty units. "(6) If: (a) an officer of Customs is satisfied that a registered COMPILE user to whom a permission has been granted under this section has failed to comply with any of the conditions to which the permission is subject; and (b) all or any of the goods have not been taken into home consumption or warehoused in accordance with the permission; the officer may, at any time before the user takes those goods into home consumption or warehouses them, by notice in writing, revoke the permission and set out in the notice the reasons for the revocation. "(7) If: (a) an application has been delivered to Customs in respect of goods; and (b) before an officer of Customs has decided whether or not to grant permission for the goods to be taken into home consumption or to be warehoused, the CEO declares, in writing, that the contingency arrangements cease to apply; the application is taken to have been withdrawn and Customs must deal with the computer import entry, transmitted by the registered COMPILE user who provided the application to Customs, in the normal manner.". 10. Subsection 96A(1) (definition of "relevant traveller"): Omit the definition, substitute: SCHEDULE 4—continued " 'relevant traveller' means a person: (a) who intends to make an international flight, whether as a passenger on, or as a pilot or member of the crew of, an aircraft; or (b) who intends to make an international voyage, whether as a passenger on, or as the master or a member of the crew of, a ship.". 11. Subsection 96A(1): Insert: " 'international voyage' means a voyage, whether direct or indirect, by a ship between a place in Australia and a place outside Australia;". 12. Paragraph 96A(2)(a): Insert "or voyage" after "flight". 13. Paragraph 96A(2)(b): Insert "or voyage" after "flight". 14. Paragraph 96A(7)(b): Insert "or voyage" after "flight". 15. Subsection 117A(1): Omit "in the exportation of goods otherwise than as the master or owner of the ship, or the pilot or owner of the aircraft, in which those goods are to be exported, may", substitute "in the consolidation of cargo for exportation by a ship or aircraft must". 16. Subsection 153D(1): Omit the subsection, substitute: General rule for determining allowable expenditure of a factory on materials "(1) Subject to the exceptions set out in this section, the allowable expenditure of a factory on materials in respect of preference claim goods is the cost to the manufacturer of those materials in the form they are received at the factory, worked out under section 153E.". 17. Subsection 153D(3): Omit the subsection, substitute: Inland freight rule "(3) If: (a) preference claim goods are manufactured, in whole or in part, from particular materials; and SCHEDULE 4—continued (b) the preference country is Papua New Guinea or a Forum Island Country; and (c) those particular materials: (i) were imported into the preference country from a country outside the qualifying area; or (ii) incorporate other materials ('contributing materials') imported into the preference country from a country outside the qualifying area; then, despite subsection (2), the allowable expenditure of the factory on those particular materials includes: (d) the cartage of those particular materials; or (e) the part of the cost of those particular materials that is attributable to the cartage of those contributing materials; from the port or airport in the preference country where those particular materials or contributing materials are first landed to the factory or to the plant where they are processed or first processed.". 18. Paragraph 153D(6)(b): Omit the paragraph, substitute: "(b) the allowable expenditure of the factory on those particular materials, after excluding any costs required to be excluded under subsection (4), would be at least 50% of the total expenditure of the factory on those particular materials, worked out in accordance with section 153C;". 19. After subsection 153D(6): Insert: Goods claimed to be the manufacture of Papua New Guinea or a Forum Island Country—special rule "(6A) If: (a) goods claimed to be the manufacture of Papua New Guinea or a particular Forum Island Country are manufactured, in whole or in part, from particular materials; and (b) if the qualifying area for that country consisted only of that country and Australia—under subsection (4), the allowable expenditure of the factory on those particular materials, after excluding any costs required to be excluded under subsection (4), would be at least 50% of the total expenditure of the factory on those particular materials worked out in accordance with section 153C; SCHEDULE 4—continued then, despite subsection (4), the allowable expenditure of the factory on those particular materials is taken to be that total expenditure.". 20. Subsection 153E(4): Omit the subsection, substitute: "(4) If the CEO is satisfied that preference claim goods consist partly of materials added or attached solely for the purpose of artificially raising the allowable factory cost of the goods, the CEO may, by written notice given to the importer of the preference claim goods, require the part of that cost that is, in the CEO's opinion, reasonably attributable to those materials, to be disregarded.". 21. Paragraph 153K(1)(a): Omit "originate in", substitute "be the manufacture of". 22. Paragraph 153L(2)(b): Omit the paragraph, substitute: "(b) having regard to their qualifying area, their allowable factory cost is not less than the specified percentage of their total factory cost.". Note: The heading to subsection 153L(2) is altered by omitting "if qualifying area does not include New Zealand". 23. Subsection 153L(3): Omit the subsection. 24. Subsection 153L(4): Omit "or (3)". 25. After section 153L: Insert: Modification of section 153L in special circumstances When 50% in subsection 153L(4) can be read as 48% "153LA.(1) If the CEO is satisfied: (a) that the allowable factory cost of preference claim goods in a shipment of such goods that are claimed to be the manufacture of Papua New Guinea or a Forum Island Country is at least 48% but not 50% of the total factory cost of those goods; and (b) that the allowable factory cost of those goods would be at least 50% of the total factory cost of those goods if an unforeseen circumstance had not occurred; and SCHEDULE 4—continued (c) that the unforeseen circumstance is unlikely to continue; the CEO may determine, in writing, that section 153L has effect: (d) for the purpose of the shipment of goods that is affected by that unforeseen circumstance; and (e) for the purposes of any subsequent shipment of similar goods that is so affected during a period specified in the determination; as if the reference in subsection 153L(4) to 50% were a reference to 48%. Effect of determination "(2) If the CEO makes a determination, then, in relation to all preference claim goods imported into Australia that are covered by the determination, section 153L has effect in accordance with the determination. CEO may revoke determination "(3) If: (a) the CEO makes a determination; and (b) the CEO becomes satisfied that the unforeseen circumstance giving rise to the determination no longer continues; the CEO may, by written notice, revoke the determination despite the fact that the period referred to in the determination has not ended. Definition of "similar goods" "(4) In this section: 'similar goods', in relation to goods in a particular shipment, means goods: (a) that are contained in another shipment that is imported by the same importer; and (b) that undergo the same process or processes of manufacture as the goods in the first-mentioned shipment.". 26. After the heading to Division 1 of Part XII: Insert the following Subdivision and Subdivision heading: "Subdivision A—Preliminary Definitions "183UA.(1) In this Division, unless the contrary intention appears: 'authorised person' means: (a) in relation to an application for, or for the execution of, a search warrant—an officer of Customs; and SCHEDULE 4—continued (b) in relation to an application for, or for the execution of, a seizure warrant in respect of goods referred to in paragraph (a) of the definition of 'forfeited goods': (i) an officer of Customs; or (ii) an officer of police; or (iii) a member of the Defence Force; and (c) in relation to an application for, or for the execution of, a seizure warrant in respect of goods referred to in paragraphs (b), (c), (d), (e) and (f) of the definition of 'forfeited goods'—an officer of Customs; and (d) in relation to the exercise of powers under section 203B or 203C: (i) an officer of Customs; or (ii) an officer of police; or (iii) a member of the Defence Force; 'baggage' means goods: (a) that are carried by or for a traveller, including the captain and crew members, on board the same ship or aircraft as the traveller; or (b) that a traveller intended to be so carried; 'container' includes: (a) a trailer or other like receptacle, whether with or without wheels, that is used for the movement of goods from one place to another; and (b) any baggage that is or could be used for the enclosure of other baggage; 'conveyance' means an aircraft, railway rolling stock, vehicle or vessel of any kind; 'Customs place' means: (a) a port, airport or wharf that is appointed, and the limits of which are fixed, under section 15; or (b) a place that is the subject of a permission under subsection 58(2); or (c) a boarding station that is appointed under section 15; or (d) a place that is appointed under paragraph 17(b); or (e) a place described in a licence for warehousing goods that is granted under subsection 79(1); or (f) a place that is approved, in writing, by the CEO as a place for the examination of international mail; Note: Subsection (2) provides for parliamentary disallowance of an instrument approving a place under paragraph (f) of the definition. SCHEDULE 4—continued 'evidential material', in relation to an offence, whether the offence is indictable or summary, means a thing relevant to the offence, including such a thing in electronic form; 'executing officer', in relation to a search warrant or to a seizure warrant, means: (a) an authorised person named in the warrant by the judicial officer issuing it as being responsible for executing the warrant; or (b) if that authorised person does not intend to be present at the execution of the warrant—any authorised person whose name has been written in the warrant by the authorised person so named; or (c) another authorised person whose name has been written in the warrant by the authorised person last named in the warrant; 'forfeited goods' means goods described as forfeited to the Crown under: (a) section 228, 228A, 228B, 229, 229A or 230 of this Act; or (b) section 26 of the Coal Excise Act 1949; or (c) section 7, 10, 11 or 13 of the Commerce (Trade Descriptions) Act 1905; or (d) section 73 of the Distillation Act 1901; or (e) section 116 of the Excise Act 1901; or (f) section 17 of the Spirits Act 1906; 'frisk search' means: (a) a search of a person conducted by quickly running the hands over the person's outer garments; and (b) an examination of anything worn or carried by the person that is conveniently and voluntarily removed by the person; 'judicial officer', in relation to a search warrant or to a seizure warrant, means: (a) a magistrate; or (b) a justice of the peace or other person employed in a court of a State or Territory who is authorised to issue search warrants; 'magistrate' means a magistrate who is remunerated by salary or otherwise; 'occupier', in relation to premises that are a conveyance or a container, means the person having charge of the conveyance or container; 'offence' means an offence against: (a) this Act; or (b) the Coal Excise Act 1949; or (c) the Commerce (Trade Descriptions) Act 1905; or (d) the Distillation Act 1901; or SCHEDULE 4—continued (e) the Excise Act 1901; or (f) the Spirits Act 1906; 'ordinary search' means a search of a person or of articles in the possession of a person that may include: (a) requiring the person to remove his or her overcoat, coat or jacket and any gloves, shoes or hat; and (b) an examination of those items; 'person assisting', in relation to a search warrant or to a seizure warrant, means: (a) a person who is an authorised person and who is assisting in the execution of the warrant; or (b) a person who is not an authorised person and who has been authorised by the CEO or by a Regional Director for a State or Territory to assist in executing the warrant; 'premises' includes a place, a conveyance or a container; 'search warrant' means a warrant issued under section 198; 'seizure notice' means a notice of the kind referred to in section 205A; 'seizure warrant' means a warrant issued under section 203; 'special forfeited goods' means forfeited goods that are referred to in paragraph 229(1)(b) or (n); 'warrant premises' means premises in relation to which a search warrant or a seizure warrant is in force. "(2) An instrument of approval of a place as a place for the examination of international mail is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901. Law relating to legal professional privilege not affected "183UB. This Division does not affect the law relating to legal professional privilege. CEO may give directions concerning the exercise of powers under this Division "183UC.(1) Without limiting the generality of the power conferred on the CEO under subsection 4(4) of the Customs Administration Act 1985, the CEO may give directions in writing under that subsection concerning: (a) the circumstances in which the powers in this Division may be exercised; and (b) the officers of Customs who are entitled to exercise those powers; and SCHEDULE 4—continued (c) the manner and frequency of reporting to the CEO concerning the exercise of those powers. "(2) A direction given for the purposes of subsection (1) is a disallowable instrument for the purposes of section 46A of the Acts Interpretation Act 1901. "Subdivision B—General regulatory powers". 27. After paragraph 185(2)(b): Insert: "(ba) secure any goods found on the ship or aircraft;". 28. Sections 197, 197A, 198, 199, 200, 201, 202 and 203: Repeal the sections, substitute the following section, Subdivisions and Subdivision heading: Power to stop conveyances about to leave a Customs place "197.(1) If a conveyance is about to leave a Customs place, an officer of Customs may: (a) require the conveyance to stop; and (b) check to establish that there is appropriate documentation authorising the movement from the Customs place of any goods in or on the conveyance that are subject to the control of Customs within the meaning of section 30. "(2) For the purposes of subsection (1), an officer of Customs may question the person apparently in charge of the conveyance about any goods in, on, or in a container on, the conveyance. "(3) The power in paragraph (1)(b) includes a power to give directions relating to: (a) the unloading of any goods from the conveyance; or (b) their movement to a particular part of the Customs place for further examination. "(4) If a direction under subsection (3) is not complied with, an officer of Customs may do what is necessary to give effect to the direction or to arrange for it to be done. "(5) An officer of Customs must not detain a conveyance under this section for longer than is necessary and reasonable to exercise the powers conferred by this section. SCHEDULE 4—continued "Subdivision C—Search warrants in respect of things believed to be evidential material When search warrants can be issued "198.(1) A judicial officer may issue a warrant to search premises if the judicial officer is satisfied by information on oath that there are reasonable grounds for suspecting that there is, or within the next 72 hours there will be, any evidential material, other than evidential material that is also a forfeited good, on or in the premises. "(2) If: (a) the person applying for the warrant has, at any time previously, applied for a warrant relating to the search of, or the seizure of goods that are on or in, the same premises; and (b) the premises are not a Customs place; the person must state particulars of those applications and their outcome in the information. "(3) If a judicial officer issues a warrant, the judicial officer is to state in the warrant: (a) the offence to which the warrant relates; and (b) a description of the premises to which the warrant relates; and (c) the kind of evidential material that is to be searched for under the warrant; and (d) the name of the authorised person who, unless he or she inserts the name of another authorised person in the warrant, is to be responsible for executing the warrant; and (e) the period for which the warrant remains in force, which must not be more than 7 days; and (f) whether the warrant may be executed at any time or only during particular hours. "(4) The judicial officer is also to state in the warrant: (a) that it authorises the seizure of things (other than evidential material of the kind referred to in paragraph (3)(c)) found on or in the premises in the course of the search that the executing officer or a person assisting believes on reasonable grounds: (i) to be evidential material in relation to an offence to which the warrant relates or to another offence; and (ii) not to be forfeited goods; SCHEDULE 4—continued if the executing officer or person assisting believes on reasonable grounds that seizure of the things is necessary to prevent their concealment, loss or destruction or their use in committing an offence; and (b) whether the warrant authorises an ordinary search or a frisk search of a person who is at or near the premises when the warrant is executed, if the executing officer or a person assisting suspects on reasonable grounds that the person has any evidential material in his or her possession. "(5) Paragraph (3)(e) does not prevent the issue of successive warrants in relation to the same premises. "(6) If the application for the warrant is made under section 203M, this section applies as if: (a) subsection (1) referred to 48 hours rather than 72 hours; and (b) paragraph (3)(e) referred to 48 hours rather than 7 days. "(7) A judicial officer of a particular State or Territory may issue a warrant in respect of the search of premises in another State or Territory. "(8) This section is not to be taken to limit any power of search granted to an officer of Customs under any other provision of a law of Customs or Excise within the meaning of the Customs Administration Act 1985. The things that are authorised by a search warrant "199.(1) A search warrant that is in force in relation to premises authorises the executing officer or a person assisting: (a) to enter the warrant premises; and (b) to search for and to record fingerprints found on or in the premises, and take samples of things (other than human biological fluid or tissue) found on or in the premises for forensic purposes; and (c) to search the premises for the kind of evidential material specified in the warrant, and to seize things of that kind found on or in the premises; and (d) to seize other things found on or in the premises in the course of the search that the executing officer or a person assisting believes on reasonable grounds: (i) to be evidential material in relation to an offence to which the warrant relates or to another offence; and (ii) not to be forfeited goods; SCHEDULE 4—continued if the executing officer or person assisting believes on reasonable grounds that seizure of the things is necessary to prevent their concealment, loss or destruction or their use in committing an offence; and (e) if the warrant so allows: (i) to conduct an ordinary search or a frisk search of a person at or near the premises if the executing officer or a person assisting suspects on reasonable grounds that the person has any evidential material in his or her possession; and (ii) to seize any such material found in the course of the search. "(2) Without limiting the generality of the powers conferred by a warrant issued in respect of premises that are not a conveyance or a container, the warrant extends to every conveyance or container on the premises. "(3) Without limiting the generality of the powers conferred by a warrant issued in respect of premises that are a conveyance, the warrant: (a) permits entry of the conveyance, wherever it is; and (b) extends to every container on the conveyance. "(4) A warrant issued in respect of premises that are a container permits entry of the container, wherever it is, to the extent that it is of a size permitting entry. "(5) If the warrant states that it may be executed only during particular hours, the warrant must not be executed outside those hours. "(6) If the warrant authorises an ordinary search or a frisk search of a person, a search of the person different to that so authorised must not be done under the warrant. Use of equipment to examine or process things "200.(1) The executing officer or a person assisting may bring to the warrant premises any equipment reasonably necessary for the examination or processing of things found on or in the premises in order to determine whether they are things that may be seized under the warrant. "(2) If: (a) it is not practicable to examine or process the things on or in the warrant premises; or (b) the occupier of the premises consents in writing; the things may be moved to another place so that the examination or processing can be carried out in order to determine whether they are things that may be seized under the warrant. SCHEDULE 4—continued "(3) If things are moved to another place for the purpose of examination or processing under subsection (2), the executing officer must, if it is practicable to do so: (a) inform the occupier of the address of the place and the time at which the examination or processing will be carried out: and (b) allow the occupier or his or her representative to be present during the examination or processing. "(4) The executing officer or a person assisting may operate equipment already on or in the warrant premises to carry out the examination or processing of a thing found on or in the premises in order to determine whether it is a thing that may be seized under the warrant if the executing officer or person assisting believes on reasonable grounds that: (a) the equipment is suitable for the examination or processing; and (b) the examination or processing can be carried out without damage to the equipment or the thing. Use of electronic equipment on or in premises "201.(1) The executing officer or a person assisting may operate electronic equipment on or in the premises to see whether evidential material is accessible by doing so if he or she believes on reasonable grounds that the operation of the equipment can be carried out without damage to the equipment. "(2) If the executing officer or a person assisting, after operating the equipment, finds that evidential material is accessible by doing so, he or she may: (a) seize the equipment and any disk, tape or other associated device; or (b) if the material can, by using facilities on or in the premises, be put in documentary form—operate the facilities to put the material in that form and seize the documents so produced; or (c) if the material can be transferred to a disk, tape or other storage device that: (i) is brought to the premises; or (ii) is on or in the premises and the use of which for that purpose has been agreed to in writing by the occupier of the premises; operate the equipment to copy the material to the storage device and take the storage device from the premises. SCHEDULE 4—continued "(3) The executing officer or a person assisting may seize equipment under paragraph (2)(a) only if it is not practicable to put the material in documentary form as mentioned in paragraph (2)(b) or to copy the material as mentioned in paragraph (2)(c). "(4) If the executing officer or a person assisting believes on reasonable grounds that: (a) evidential material may be accessible by operating electronic equipment on or in the premises; and (b) expert assistance is required to operate the equipment; and (c) if he or she does not take action under this subsection, the material may be destroyed, altered or otherwise interfered with; he or she may do whatever is necessary to secure the equipment, whether by locking it up, placing a guard or otherwise. "(5) The executing officer or a person assisting must give notice to the occupier of the premises of his or her intention to secure equipment and of the fact that the equipment may be secured for up to 24 hours. "(6) The equipment may be secured: (a) for a period not exceeding 24 hours; or (b) until the equipment has been operated by the expert; whichever first occurs. "(7) If the executing officer or a person assisting believes on reasonable grounds that the expert assistance will not be available within 24 hours, he or she may apply to a judicial officer for an extension of that period. "(8) The executing officer or a person assisting must give notice to the occupier of the premises of his or her intention to apply for an extension, and the occupier is entitled to be heard in relation to the application. "(9) The provisions of this Subdivision relating to the issue of warrants apply, with such modifications as are necessary, to the issuing of an extension. Compensation for damage to equipment or data "202.(1) If: (a) damage is caused to equipment as a result of it being operated as mentioned in section 200 or 201; or (b) the data recorded on the equipment is damaged or programs associated with its use are damaged or corrupted; and the damage or corruption was caused as a result of: SCHEDULE 4—continued (c) insufficient care being exercised in selecting the person who was to operate the equipment; or (d) insufficient care being exercised by the person operating the equipment; compensation for the damage or corruption is payable to the owner of the equipment or the user of the data or programs concerned. "(2) For the purposes of subsection (1), damage to data includes damage by erasure of data or addition of other data. "(3) Compensation is payable out of money appropriated by the Parliament for the purpose. "(4) In determining the amount of compensation payable, regard is to be had to whether the occupier of the premises and his or her employees and agents, if they were available at the time, had provided any warning or guidance as to the operation of the equipment that was appropriate in the circumstances. Copies of seized things to be provided "202A.(1) Subject to subsection (2), if the executing officer or a person assisting seizes, under a warrant relating to premises: (a) a document, film, computer file or other thing that can be readily copied; or (b) a storage device, the information in which can be readily copied; the executing officer or person assisting must, if requested to do so by the occupier of the premises or another person who apparently represents the occupier and who is present when the warrant is executed, give a copy of the document, film, computer file, thing or information to that person as soon as practicable after the seizure. "(2) Subsection (1) does not apply if: (a) the thing that has been seized was seized under paragraph 201 (2)(b) or (c); or (b) possession by the occupier of the document, film, computer file, thing or information could constitute an offence. "Subdivision D—Seizure of goods believed to be forfeited goods When seizure warrants can be issued "203.(1) A judicial officer may issue a warrant to seize goods on or in particular premises if the judicial officer is satisfied by information on oath that an authorised person: SCHEDULE 4—continued (a) has reasonable grounds for suspecting that the goods: (i) are forfeited goods; and (ii) are, or within the next 72 hours will be, on or in the premises; and (b) has demonstrated the necessity, in all the circumstances, for seizure of the goods. "(2) Subsection (1) does not apply to the seizure of goods under section 203B or 203C. "(3) In considering whether the authorised person has demonstrated the necessity, in all the circumstances, for seizure of the goods, the judicial officer may have regard to, but is not limited to, consideration of the following factors: (a) the seriousness or otherwise of any offence by reason of the commission of which the goods are believed to be forfeited goods; (b) the circumstances in which any such offence is believed to have been committed; (c) the pecuniary or other penalty that might be imposed for any such offence; (d) the nature, quality, quantity and estimated value of the goods; (e) whether administrative penalties might be imposed in respect of the goods; (f) the inconvenience or cost to any person having a legal or equitable interest in the goods if they were seized. "(4) If: (a) the person applying for the warrant has, at any time previously, applied for a warrant relating to the search of, or seizure of goods that are on or in, the same premises; and (b) the premises are not a Customs place; the person must state particulars of those applications and their outcome in the information. "(5) If a judicial officer issues a warrant, the judicial officer is to state in the warrant: (a) a description of the goods to which the warrant relates; and (b) a description of the premises on or in which the goods are believed to be located; and (c) the name of the authorised person who, unless that authorised person inserts the name of another authorised person in the warrant, is to be responsible for executing the warrant; and SCHEDULE 4—continued (d) the period for which the warrant remains in force, which must not be more than 7 days; and (e) whether the warrant may be executed at any time or only during particular hours. "(6) The judicial officer is also to state in the warrant: (a) that it authorises the seizure of goods (other than forfeited goods of the kind referred to in paragraph (5)(a)) found on or in the premises in the course of the search that the executing officer or a person assisting believes on reasonable grounds to be special forfeited goods; and (b) whether the warrant authorises an ordinary search or a frisk search of a person who is at or near the premises when the warrant is executed, if the executing officer or a person assisting suspects on reasonable grounds that the person has any forfeited goods of the kind referred to in paragraph (5)(a) or any special forfeited goods in his or her possession. "(7) Paragraph (5)(d) does not prevent the issue of successive warrants in relation to the same premises. "(8) If the application for the warrant is made under section 203M, this section applies as if: (a) subsection (1) referred to 48 hours rather than 72 hours; and (b) paragraph (5)(d) referred to 48 hours rather than 7 days. "(9) A judicial officer of a particular State or Territory may issue a warrant in respect of the seizure of goods on or in premises in another State or Territory. The things that are authorised by seizure warrants "203A.(1) A seizure warrant that is in force in relation to premises authorises the executing officer or a person assisting: (a) to enter the warrant premises; and (b) to search for the goods described in the warrant; and (c) to seize the goods described in the warrant; and (d) to seize other goods: (i) that are found on or in the premises in the course of searching for the goods the subject of the warrant; and (ii) that the executing officer or a person assisting believes on reasonable grounds to be special forfeited goods; and (e) if the warrant so allows: SCHEDULE 4—continued (i) to conduct an ordinary search or a frisk search of a person at or near the premises if the executing officer or a person assisting suspects on reasonable grounds that the person has any goods that are goods the subject of the warrant or special forfeited goods in his or her possession; and (ii) to seize any such goods found in the course of that search. "(2) Without limiting the generality of the powers conferred by a warrant issued in respect of premises that are not a conveyance or a container, the warrant extends to every conveyance or container on the premises. "(3) Without limiting the generality of the powers conferred by a warrant issued in respect of premises that are a conveyance, the warrant; (a) permits entry of the conveyance, wherever it is; and (b) extends to every container on the conveyance. "(4) A warrant issued in respect of premises that are a container permits entry of the container, wherever it is, to the extent that it is of a size permitting entry. "(5) If the warrant states that it may be executed only during particular hours, the warrant must not be executed outside those hours. "(6) If the warrant authorises an ordinary search or a frisk search of a person, a search of the person different to that so authorised must not be done under the warrant. Seizure without warrant of special forfeited goods, or of evidential material relating to special forfeited goods, at a Customs place "203B.(1) This section applies if an authorised person suspects on reasonable grounds that there are special forfeited goods: (a) at, or in a container at, a Customs place; or (b) in, on, or in a container on, a conveyance at a Customs place. Note: Container has a special definition for the purposes only of this Division. "(2) The authorised person may, without warrant: (a) search the Customs place, or the container at that place, for the special forfeited goods; or (b) stop and detain at the Customs place the conveyance and search it and any container on it for the special forfeited goods; as the case requires, and seize the goods if the authorised person finds them there. SCHEDULE 4—continued "(3) If, in the course of searching for special forfeited goods, an authorised person finds a thing that the authorised person believes on reasonable grounds is evidential material relating to an offence committed in respect of those special forfeited goods, the authorised person may, without warrant, seize thai thing whether or not the authorised person has found any such special forfeited goods. "(4) For the purposes of the search, the authorised person may question any person apparently in charge of the place, conveyance or container about any goods or thing at the place, in or on the conveyance, or in the container. "(5) The authorised person must exercise his or her powers subject to section 203D. Seizure without warrant of narcotic goods or of evidential material relating to narcotic goods at other places "203C.(1) This section applies if: (a) an authorised person suspects on reasonable grounds that there are special forfeited goods that are narcotic goods: (i) at, or in a container at, a place other than a Customs place; or (ii) in, on, or in a container on, a conveyance at a place other than a Customs place; and (b) it is necessary to exercise a power under this section in order to prevent such goods from being concealed, lost or destroyed. Note: Container has a special definition for the purposes only of this Division. "(2) The authorised person, without warrant: (a) search the place or any container at the place for the narcotic goods; or (b) stop and detain the conveyance about to leave the place, and search it and any container on it for the narcotic goods; as the case requires, and seize the goods if the authorised person finds them there. "(3) If, in the course of searching for special forfeited goods that are narcotic goods, an authorised person finds a thing that the authorised person believes on reasonable grounds is evidential material relating to an offence committed in respect of those goods, the authorised person may, without warrant, seize that thing whether or not the authorised person has found those goods. "(4) For the purposes of the search, the authorised person may question any person apparently in charge of the place, conveyance or container about any goods or thing at the place, in or on the conveyance, or in the container. SCHEDULE 4—continued "(5) The authorised person must exercise his or her powers subject to section 203D. How an authorised person is to exercise a power under section 203B or 203C "203D.(1) An authorised person who exercises a power under section 203B or 203C in relation to a conveyance must not detain the conveyance for longer than is necessary and reasonable to search it and any container found on it. "(2) An authorised person exercising a power under section 203B or 203C may use such 'force as is necessary and reasonable in the circumstances, but must not damage any place, conveyance or container unless: (a) the person (if any) appare