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Published by J.J. Lawson - Customs and Freight Brokers Bringing you the bear essentials There are a number of ways
of reducing the amount of
The Australian Customs
Customs Duty importers
have to pay on the goods
they import. These vary

& Ensign Flag
from Tariff Concession
Orders, Government
The Australian Customs Flag is "the Australian National Flag with the addition in the fly
Policy By-Laws to the
of the word 'CUSTOMS' in white in bold character" written between the Commonwealth
Preferential Duty
star and the Southern Cross
arrangements Australia
has with many countries,
This flag is used on Customs aircraft and all Customs boats. When the Customs Service
particularly developing
works with the Navy, the Navy hoist this flag and under the legislation that while there in
countries, and Free Trade
a Customs Officer on board, the vessel is a Customs vessel.
Agreements we have with USA, Singapore, Thailand
Records date the use of a Customs flag back to an English proclamation of 1694. After
and New Zealand. These result in duty reductions by
this, a 1784 Act instructs Customs vessels to fly the flag and a pennant when giving
varying the normal or general Customs Duty rate
chase. There have been five designs used over the last 300 years; this current flag was
applicable to goods.
adopted in 1988.
Reducing Your Customs Value
If importers cannot avail themselves of these mecha-

The Australian Civil Ensign is a red version of the Australian National flag. An ensign is a
nisms for reducing Customs Duty, there are other legal
flag for use only at sea, never on land, but can be used by private citizens. It is the only
ways of reducing the value on which Customs Duty is
flag allowable for merchant ships registered in Australia under the Navigation and
charged. Basically, reducing the Customs Value of
Shipping Act 1912 and The Shipping Registration Act 1981. Pleasure craft may fly either
goods lowers the applicable Customs Duty payable.
According to Sydney Ports, container trade through
the Red Ensign or the National Flag.
The history of the Australian National flag and Red Ensign intertwine. From 1901 to 1954
Overseas Inland Freight Costs
Sydney's ports has hit an all-time high with
the Red Ensign was used as Australia's Civil Flag, as the flag to be flown by private
The Customs Value of goods is calculated as their value
preliminary trade figures for 2006/07 showing a 12%
citizens on land. The Blue Ensign was for Government use only.
at the place of export, packed for export. However, the
increase over last year.
Continued on page 2 During this time, many people were unsure the correct' flag to fly, often assuming the
place of export is movable. For FCL container loads of
choice was fashion or personal preference. In 1941, Australia's Prime Minister Robert
cargo, the place of export is the place where the goods
Menzies decided that there should be no restriction on private citizens flying the Blue
are packed into the container; this could be at the
Ensign, however most people continued to use the Red Ensign. Finally, the Flags Act 1953
supplier's premises or the freight forwarder's premises
reserved the Red Ensign as the Civil Ensign ending the confusion.
or possibly a container depot. The point is that all costs
Design & Print: PopGraphicDesign - 0418 622 990 , pop1@aapt.net.au incurred in transporting the goods to the wharf after
If an importer receives a discount or rebate after goods
they have been packed into the shipping container do
have been imported, including for faulty goods or
not form part of the Customs Value.
goods that do not meet contract specifications, a duty
refund may also be available.

If you import FCL container-loads of goods on
Free-On-Board, Cost & Freight or higher basis, the

Financing Costs (Interest)
cost of transporting the goods from the place of
Where a supplier charges an importer interest in return
packing to the shipping container to the wharf should
for deferred payment terms, for example payment 90
be separately itemised on the invoice. This amount does
days at sight, correctly quantified interest described on
not form part of the Customs Value. If the invoice is
the import invoice can be deducted when calculating
Regional Office: Central Coast
not itemised, it cannot be deducted.
the Customs Value of the goods.
Unit 2/13 Bon-Mace Close Berkeley Vale NSW 2261 Discounts
If you want to now more about these and similar issues
Phone: +61 (02) 4388 5951
Fax: +61 (02) 4388 5952

If an importer receives a discount, such as a quantity or
and the correct procedures that should be followed to
Head Office:
cash discount, which is properly described and
reduce the Customs Value of goods, please give us a call.
2 - 6 Duguid Street Mascot NSW 2020 quantified on the invoice, it is usually an allowable
P.O. Box 489 Mascot NSW 1460 deduction when determining the Customs Value.
Phone: +61 (02) 9669 3011
49 - 51 Riverside Road Chipping Norton NSW 2170 Fax: +61 (02) 9693 5872
Phone: +61 (02) 9755 5855
Fax: +61 (02) 9755 3711






A slow boat from China
A slow boat from China
booming Continued from page 1
If you arrange for goods to be brought Six years of continuous growth in containerised trade
into Australia, you are regarded by is a significant achievement for any port, and
Customs as the importer of those goods. This includes purchases made over the Sydney's ports have achieved that, growing from
internet, regardless of whether or not you 990,600 TEU's in 2000/01 to 1,619,000 TEU's this
intend to sell or distribute those goods, keep them for your personal use or as a financial year," said Greg Martin, Sydney Ports CEO.
gift for someone else.
While trade in import containers has grown by 10.6%,
No matter how they are packaged or growth in full container exports has also been a
which mode of delivery is used, your imported goods are subject to Customs robust 7.1% over last year.
control when they arrive in Australia.
Top commodities were machinery and equipment,
Certain goods brought into Australia require an import permit. Customs might manufactured articles, chemicals, paper and textiles.
A number of recent events created pressure on ports in China - particularly in seize or detain such goods pending JJL now has an expansive site at Chipping Norton in Chemicals, paper, machinery and equipment, waste
presentation of the permit. Alternatively, Shanghai, which experienced a massive surge in export volumes. Some Sydney's southwest, offering competitive rates on the goods might be a prohibited import paper and manufactured articles led the export
shipments out of this area encountered delays, a shortage of space availability warehousing and storage. We can offer a package and not allowed into the country under tailored to your needs, including all or some of the and rate increases secondary to the heavy export volumes. any circumstance.
Customs recently issued a warning to Our main trading partners include China, the USA,
As of July 1st, the Chinese government greatly reduced the export tax rebate • Cartage to Store • FCL Unpack • Palletising Australians regarding certain weight-loss New Zealand, Hong Kong and Thailand. Major
on export products. Exporters who used to enjoy huge tax savings on a wide products being sold over the Internet. • Storage • Pick & Pack • Handling & Ex Store countries receiving our exports include New Zealand,
variety of products now have to pay the full, or nearly full, tax on their exports. Some of these products contain extracts Our secure premises can provide long and short-term of the Hoodia plant – claimed to suppress storage of palettes and containers. Customers can China, Japan, Indonesia and USA.
While this has had a knock-on effect on China's supply chain, it has also appetite – which is a restricted item under pick up at site or we can arrange delivery ex-store.
contributed to the current port situation.
the Convention on International Trade in Trade in bulk liquids and gases through the ports has
For information on warehousing, call Marty on
Endangered Species of Wild Fauna and 02 9669 3011 or Ben on 02 9755 5855.
also increased substantially with 674,500 Mass
Many exporters rushed to have their cargo loaded before July 1st even though Flora (CITES). So far, over 2500 parcels containing Hoodia have been confiscated Tonnes traded, a 16.7% increase over last year.
there were not enough vessels to meet the increased demand. Shipping by Australian Customs. charges soared and some carriers have maintained these inflated prices post Take care when shopping online. If you are unsure about what you are importing, please speak to us on 02 9699 3011 Chinese Customs also increased their inspection rate in order to counter the Pre-charged Equipment Licenses
before you make your purchase.
illegal practice of some exporters inaccurately declaring their commodity and From the Department of the Environment and
volume to avoid paying the higher export tax. A Pre-charged Equipment Licence is required to import refrigeration
More shipments are and/or air conditioning equipment that contain an HFC or HCFC
refrigerant into Australia. HFCs and HCFCs are damaging to the

being inspected causing environment as they are both as ozone depleting substances and
synthetic greenhouse gases.

an overall slowdown in The Black Bear
To import pre-charged equipment without a licence is an offence
the processing of under the Ozone Protection and Synthetic Greenhouse Gas
Black Bears have a large brain to body containers at the port as size ratio making them one of the more well as containers being intelligent mammals with excellent A Pre-charged Equipment Licence is required even if the air
long-term memory. conditioner or refrigeration equipment is incorporated into another
held out of the system object, eg a car, a car part or another vehicle.
for a longer period of The cubs stay with their mother for 17 months until the mother forces them to Equipment that contains ChloroFluoroCarbons (CFCs) and
time. This has led to a equipment that is designed to operate using CFCs are illegal imports
stop travelling with her. in almost all cases. Unless an exemption applies, you will not be
shortage of containers. Black Bears' hearing is higher than allowed to import this equipment into Australia.
human frequency ranges and twice the An exemption may be available if you are importing personal effects
The Chinese Customs or importing goods temporarily.
inspectors also claimed Their sense of smell is extremely well It is also important to note, the Pre-charged Equipment License must
Indexation rate changes
that high temperatures developed, their nasal area being about be held by the importer – the person who will take possession of the
100 times larger than in humans.
goods in Australia – not the exporter or another third party.
As of 1st August 2007, the rates of customs and
and the rainy season in If you are planning to import any goods that may require a
excise duties on spirits, beer (except ‘home brew')
Shanghai are affecting their pace of work causing further delays in container Black Bears are very strong swimmers and can easily access island campsites Pre-charged Equipment License, please call us on 02 9669 3011 for
and tobacco increased.
Please call us on 02 9669 3011
and shipment movement. Fortunately, we are told the rain has stopped and the for further information on these changes.
situation is resolving.
A slow boat from China
A slow boat from China
booming Continued from page 1
If you arrange for goods to be brought Six years of continuous growth in containerised trade
into Australia, you are regarded by is a significant achievement for any port, and
Customs as the importer of those goods. This includes purchases made over the Sydney's ports have achieved that, growing from
internet, regardless of whether or not you 990,600 TEU's in 2000/01 to 1,619,000 TEU's this
intend to sell or distribute those goods, keep them for your personal use or as a financial year," said Greg Martin, Sydney Ports CEO.
gift for someone else.
While trade in import containers has grown by 10.6%,
No matter how they are packaged or growth in full container exports has also been a
which mode of delivery is used, your imported goods are subject to Customs robust 7.1% over last year.
control when they arrive in Australia.
Top commodities were machinery and equipment,
Certain goods brought into Australia require an import permit. Customs might manufactured articles, chemicals, paper and textiles.
A number of recent events created pressure on ports in China - particularly in seize or detain such goods pending JJL now has an expansive site at Chipping Norton in Chemicals, paper, machinery and equipment, waste
presentation of the permit. Alternatively, Shanghai, which experienced a massive surge in export volumes. Some Sydney's southwest, offering competitive rates on the goods might be a prohibited import paper and manufactured articles led the export
shipments out of this area encountered delays, a shortage of space availability warehousing and storage. We can offer a package and not allowed into the country under tailored to your needs, including all or some of the and rate increases secondary to the heavy export volumes. any circumstance.
Customs recently issued a warning to Our main trading partners include China, the USA,
As of July 1st, the Chinese government greatly reduced the export tax rebate • Cartage to Store • FCL Unpack • Palletising Australians regarding certain weight-loss New Zealand, Hong Kong and Thailand. Major
on export products. Exporters who used to enjoy huge tax savings on a wide products being sold over the Internet. • Storage • Pick & Pack • Handling & Ex Store countries receiving our exports include New Zealand,
variety of products now have to pay the full, or nearly full, tax on their exports. Some of these products contain extracts Our secure premises can provide long and short-term of the Hoodia plant – claimed to suppress storage of palettes and containers. Customers can China, Japan, Indonesia and USA.
While this has had a knock-on effect on China's supply chain, it has also appetite – which is a restricted item under pick up at site or we can arrange delivery ex-store.
contributed to the current port situation.
the Convention on International Trade in Trade in bulk liquids and gases through the ports has
For information on warehousing, call Marty on
Endangered Species of Wild Fauna and 02 9669 3011 or Ben on 02 9755 5855.
also increased substantially with 674,500 Mass
Many exporters rushed to have their cargo loaded before July 1st even though Flora (CITES). So far, over 2500 parcels containing Hoodia have been confiscated Tonnes traded, a 16.7% increase over last year.
there were not enough vessels to meet the increased demand. Shipping by Australian Customs. charges soared and some carriers have maintained these inflated prices post Take care when shopping online. If you are unsure about what you are importing, please speak to us on 02 9699 3011 Chinese Customs also increased their inspection rate in order to counter the Pre-charged Equipment Licenses
before you make your purchase.
illegal practice of some exporters inaccurately declaring their commodity and From the Department of the Environment and
volume to avoid paying the higher export tax. A Pre-charged Equipment Licence is required to import refrigeration
More shipments are and/or air conditioning equipment that contain an HFC or HCFC
refrigerant into Australia. HFCs and HCFCs are damaging to the

being inspected causing environment as they are both as ozone depleting substances and
synthetic greenhouse gases.

an overall slowdown in The Black Bear
To import pre-charged equipment without a licence is an offence
the processing of under the Ozone Protection and Synthetic Greenhouse Gas
Black Bears have a large brain to body containers at the port as size ratio making them one of the more well as containers being intelligent mammals with excellent A Pre-charged Equipment Licence is required even if the air
long-term memory. conditioner or refrigeration equipment is incorporated into another
held out of the system object, eg a car, a car part or another vehicle.
for a longer period of The cubs stay with their mother for 17 months until the mother forces them to Equipment that contains ChloroFluoroCarbons (CFCs) and
time. This has led to a equipment that is designed to operate using CFCs are illegal imports
stop travelling with her. in almost all cases. Unless an exemption applies, you will not be
shortage of containers. Black Bears' hearing is higher than allowed to import this equipment into Australia.
human frequency ranges and twice the An exemption may be available if you are importing personal effects
The Chinese Customs or importing goods temporarily.
inspectors also claimed Their sense of smell is extremely well It is also important to note, the Pre-charged Equipment License must
Indexation rate changes
that high temperatures developed, their nasal area being about be held by the importer – the person who will take possession of the
100 times larger than in humans.
goods in Australia – not the exporter or another third party.
As of 1st August 2007, the rates of customs and
and the rainy season in If you are planning to import any goods that may require a
excise duties on spirits, beer (except ‘home brew')
Shanghai are affecting their pace of work causing further delays in container Black Bears are very strong swimmers and can easily access island campsites Pre-charged Equipment License, please call us on 02 9669 3011 for
and tobacco increased.
Please call us on 02 9669 3011
and shipment movement. Fortunately, we are told the rain has stopped and the for further information on these changes.
situation is resolving.
Published by J.J. Lawson - Customs and Freight Brokers Bringing you the bear essentials There are a number of ways
of reducing the amount of
The Australian Customs
Customs Duty importers
have to pay on the goods
they import. These vary

& Ensign Flag
from Tariff Concession
Orders, Government
The Australian Customs Flag is "the Australian National Flag with the addition in the fly
Policy By-Laws to the
of the word 'CUSTOMS' in white in bold character" written between the Commonwealth
Preferential Duty
star and the Southern Cross
arrangements Australia
has with many countries,
This flag is used on Customs aircraft and all Customs boats. When the Customs Service
particularly developing
works with the Navy, the Navy hoist this flag and under the legislation that while there in
countries, and Free Trade
a Customs Officer on board, the vessel is a Customs vessel.
Agreements we have with USA, Singapore, Thailand
Records date the use of a Customs flag back to an English proclamation of 1694. After
and New Zealand. These result in duty reductions by
this, a 1784 Act instructs Customs vessels to fly the flag and a pennant when giving
varying the normal or general Customs Duty rate
chase. There have been five designs used over the last 300 years; this current flag was
applicable to goods.
adopted in 1988.
Reducing Your Customs Value
If importers cannot avail themselves of these mecha-

The Australian Civil Ensign is a red version of the Australian National flag. An ensign is a
nisms for reducing Customs Duty, there are other legal
flag for use only at sea, never on land, but can be used by private citizens. It is the only
ways of reducing the value on which Customs Duty is
flag allowable for merchant ships registered in Australia under the Navigation and
charged. Basically, reducing the Customs Value of
Shipping Act 1912 and The Shipping Registration Act 1981. Pleasure craft may fly either
goods lowers the applicable Customs Duty payable.
According to Sydney Ports, container trade through
the Red Ensign or the National Flag.
The history of the Australian National flag and Red Ensign intertwine. From 1901 to 1954
Overseas Inland Freight Costs
Sydney's ports has hit an all-time high with
the Red Ensign was used as Australia's Civil Flag, as the flag to be flown by private
The Customs Value of goods is calculated as their value
preliminary trade figures for 2006/07 showing a 12%
citizens on land. The Blue Ensign was for Government use only.
at the place of export, packed for export. However, the
increase over last year.
Continued on page 2 During this time, many people were unsure the correct' flag to fly, often assuming the
place of export is movable. For FCL container loads of
choice was fashion or personal preference. In 1941, Australia's Prime Minister Robert
cargo, the place of export is the place where the goods
Menzies decided that there should be no restriction on private citizens flying the Blue
are packed into the container; this could be at the
Ensign, however most people continued to use the Red Ensign. Finally, the Flags Act 1953
supplier's premises or the freight forwarder's premises
reserved the Red Ensign as the Civil Ensign ending the confusion.
or possibly a container depot. The point is that all costs
Design & Print: PopGraphicDesign - 0418 622 990 , pop1@aapt.net.au incurred in transporting the goods to the wharf after
If an importer receives a discount or rebate after goods
they have been packed into the shipping container do
have been imported, including for faulty goods or
not form part of the Customs Value.
goods that do not meet contract specifications, a duty
refund may also be available.

If you import FCL container-loads of goods on
Free-On-Board, Cost & Freight or higher basis, the

Financing Costs (Interest)
cost of transporting the goods from the place of
Where a supplier charges an importer interest in return
packing to the shipping container to the wharf should
for deferred payment terms, for example payment 90
be separately itemised on the invoice. This amount does
days at sight, correctly quantified interest described on
not form part of the Customs Value. If the invoice is
the import invoice can be deducted when calculating
Regional Office: Central Coast
not itemised, it cannot be deducted.
the Customs Value of the goods.
Unit 2/13 Bon-Mace Close Berkeley Vale NSW 2261 Discounts
If you want to now more about these and similar issues
Phone: +61 (02) 4388 5951
Fax: +61 (02) 4388 5952

If an importer receives a discount, such as a quantity or
and the correct procedures that should be followed to
Head Office:
cash discount, which is properly described and
reduce the Customs Value of goods, please give us a call.
2 - 6 Duguid Street Mascot NSW 2020 quantified on the invoice, it is usually an allowable
P.O. Box 489 Mascot NSW 1460 deduction when determining the Customs Value.
Phone: +61 (02) 9669 3011
49 - 51 Riverside Road Chipping Norton NSW 2170 Fax: +61 (02) 9693 5872
Phone: +61 (02) 9755 5855
Fax: +61 (02) 9755 3711

Source: http://www.jjlawson.com.au/publications/barefacts6.pdf

crm.gov.mp

BUREAU OF ENVIRONMENTAL AND COASTAL QUALITY DIVISION OF ENVIRONMENTAL QUALITY DIVISION OF COASTAL RESOURCES MANAGEMENT Comments on the Draft Commonwealth of the Northern Mariana Islands Joint Military Training Environmental Impact Statement/ Overseas Environmental Impact Statement July 2015 Summary of Comments BECQ has reviewed the CJMT DEIS to assess the accuracy and adequacy of the analysis as well as the implications of the proposed actions. The section headings below primarily follow the section headings used in Chapters 3 and 4 of the DEIS, with the exception of the "Process" and "Approach" sections.

Cbd purim 2010.fdr

The Muppets Take Purim (aka The Gonzo Megillah) A Muppet Purim Comedy For Congregation Beth David (Saratoga, California) Please contact before use:doug@brookwrite.com CAST OF CHARACTERS FOZZIE - ACHASHVEROSHKERMIT - MORDECHAIHAMANESTHERMISS PIGGY - VASHTIHAMANTOSHEN MONSTERCOUNT VON COUNTMUPPET 1MUPPET 2 BEFORE CHAPTER ONE It's The Purim Shpiel, with your special guest stars, The Muppets. Yay!!!