Commonwealth Numbered Regulations - Explanatory Statements

[Index] [Search] [Download] [Related Items] [Help]

CUSTOMS AMENDMENT REGULATION 1999 (NO. 6) 1999 NO. 330

STATUTORY RULES 1999 No. 330

Issued by the Authority of the Minister for Justice and Customs

Customs Act 1901

Customs Amendment Regulation 1999 (No. 6)

Section 270 of the Customs Act 1901 (the Act) provides in part that the Governor-General may make regulations not inconsistent with the Act prescribing all matters which by the Act are required or permitted to be prescribed for giving effect to the Act.

These proposed regulations amend the Regulations by repealing section 31AA (proposed item 1 of Schedule 1). On 10 September 1999, the Customs Amendment Act (No. 1) 1999 received Royal Assent, Act 108 of 1999. The Act included amendments to s 132 of the Customs Act 1901 noting the rate of import duty on goods whose owner is required by section 71 to provide information. The rate of duty is the rate in force when the goods are entered for home consumption and where the goods are not required to be entered for home consumption then no rate of duty could be determined. Goods subject to section 71 are required to be cleared informally in accordance with regulation 42. It is no longer necessary to retain regulation 31AA as it relates to goods which are formally entered for home consumption.

The regulations further amend subparagraph 93(7)(m)(v) of the Regulations by substituting a new paragraph (item 2 of Schedule 1).

These regulations further amend regulations 94 and 95 of the Regulations to provide for the expansion of the range of goods being offered in Inward Duty Free Shops (IDFS) to include photographic film, confectionery, cosmetics and a limited range of Olympic merchandise licensed for sale by the Sydney Organising Committee for the Olympic Games (SOCOG) (items 3, 4, 5 and 6 of Schedule 1).

By expanding the classes of goods that can be sold by IDI'S the Government is responding to Ministerial and industry representations to provide a wider range of goods including Olympic merchandise leading up to the Sydney 2000 Games.

The item 'confectionery' has been defined to ensure that all products which are sold. and imported conform to quarantine requirements and do not include meat or meat based products, mooncakes, un-popped corn or raw nuts, cheese, honey and honey products (item 6 of Schedule 1)

Purchasers of confectionery items will be advised that all other items of food which were purchased before arriving in Australia must be declared on the incoming passenger card. Confectionery items purchased from the IDFS have been approved for entry into Australia and do not need to be declared.

Reference to the licensing of Olympic merchandise by SOCOG ensures that only genuine Olympic goods are sold by IDFS (item 6 of Schedule 1).

Section 269SJ of the Act provides that the Chief Executive Officer of Customs must not make a Tariff Concession Order (TCO) in respect of certain goods, including goods which are declared by the regulations to be goods to which a TCO should not extend. Paragraph 185(1)(a) of the Regulations provides that, for the purposes of subsection 269SJ(1) of the Act, a TCO should not extend to goods in respect of which the general rate of customs duty is 15%. Subregulation 185(2) of the Regulations provides that the restriction in relation to paragraph 185(1)(a) of the Regulations does not apply in respect of those goods listed in subregulation 185(2).

The regulations amend subregulation 185(2) of the Regulations by adding sparking plug (item 7 of Schedule 1). Sparking plugs, also known as spark plugs, are no longer manufactured in Australia and the high customs duty, 15%, penalises consumers of sparking plugs and adds costs to Australian industry.

There are also some technical amendments to correct terminology in the Regulations (item 5 of Schedule 1).

Details of the regulations are set out in the Attachment.

The regulations commenced on gazettal.

ATTACHMENT

Customs Amendment Regulations 1999 (No. 6)

Regulation 1 - Name of regulations

Regulation 1 provides that the regulations are named the -Customs Amendment Regulations 1999 (No. 6)".

Regulation 2 Commencement

Regulation 2 provides that the regulations commence on gazettal.

Regulation 3 - Amendment of Customs Regulations 1926

Regulation 3 provides that the Regulations be amended as set out in Schedule 1.

Schedule 1 - Amendment

Item 1 - Regulation 31AA

Item 1 amends the Regulations by repealing section 3 1 AA.

On 10 September 1999, the Customs Amendment Act (No. 1) 1999 received Royal Assent, Act 108 of 1999. The Act included amendments to section 132 of the Act noting - the rate of import duty on goods whose owner is required by section 71 to provide information. The duty liability of goods to which section 71 applies is now beyond question, it is therefore no longer necessary to retain regulation 31AA.

Item 2 - Subparagraph 93(7)(m)(v)

Item 2 amends subparagraph 93(7)(m)(v) of the Regulations by substituting a new paragraph.

Items 3, 4 and 6 - Inward Duty Free

Items 3, 4 and 6 amend regulations 94 and 95 of the Regulations to provide for the expansion of the range of goods being offered in Inward Duty Free Shops (IDFS) to include photographic film, confectionery, cosmetics and a limited range of Olympic merchandise licensed for sale by the Sydney Organising Committee for the Olympic Games (SOCOG).

By expanding the classes of goods that can be sold by IDFS the Government is responding to Ministerial and industry representations to provide a wider range of goods including Olympic merchandise leading up to the Sydney 2000 Games.

The item 'confectionery' has been defined to ensure that all products which are sold and imported conform to acceptable standards and do not include meat or meat based products. mooncakes, un-popped corn or raw nuts, cheese, honey and honey products (item 3 of Schedule 1).

Purchasers of confectionery items will be advised that all other items of food which were purchased before arriving in Australia must be declared on the incoming passenger card. Confectionery items purchased from the IDFS have been approved for entry into Australia and do not need to be declared (item 6 of Schedule 1).

Reference to the licensing of Olympic merchandise by SOCOG ensures that only genuine Olympic goods are sold by IDFS (item 3 of Schedule 1).

Item 7 - Paragraph 185(2)(e)

Item 7 inserts a new paragraph 185(2)(f) into the regulations by substituting

(e)       liquid fuel carburettors; or

(f)       sparking plugs

Section 269SJ of the Act provides that the Chief Executive Officer of Customs must not make a Tariff Concession Order (TCO) in respect of certain goods, including goods which are declared by the regulations to be goods to which a TCO should not extend. Paragraph 185(1)(a) of the Regulations provides that, for the purposes of subsection 269SJ(1) of the Act, a TCO should not extend to goods in respect of which the general rate of customs duty is 15%. Subregulation 185(2) of the Regulations provides that the restriction in relation to paragraph 185(1)(a) of the Regulations does not apply in respect of those goods listed in subregulation 185(2).

The regulations amend subregulation 185(2) of the Regulations by adding sparking plug. Sparking plugs, also known as spark plugs, are no longer manufactured in Australia and the high customs duty, 15%, penalises consumers of sparking plugs and adds costs to Australian industry.

Item 5 - Subparagraph 95(7)(c)(ii)

Item 5 corrects terminology to indicate continuity in the regulations.