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CUSTOMS AMENDMENT REGULATIONS 2000 (NO. 7) 2000 NO. 174EXPLANATORY STATEMENT
STATUTORY RULES 2000 No. 174
Issued by the Authority of the Minister for Justice and Customs
Customs Act 1901
Customs Amendment Regulations 2000 (No. 7)
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.
The Customs Amendment (Alcoholic Beverages) Act 2000 amended section 103 of the Act to insert a definition of "customable beverage". These amendments commenced on 1 July 2000. Under section 103, "customable beverage" means like customable goods (within the meaning of section 69) that are described in Chapter 22 of Schedule 3 to the Customs Tariff Act 1995 and that are prescribed.
The purpose of the amending Regulations is to amend the Customs Regulations 1926 to prescribe certain beverages for the purpose of the definition of "customable beverage" in section 103 of the Act (item 1 of Schedule 1).
Details of the amending Regulations are attached.
The amending Regulations commenced on gazettal.
Regulation 1 - Name of regulations
Regulation 1 provides that the amending Regulations are the Customs Amendment Regulations 2000 (No. 7).
Regulation 2 - Commencement
Regulation 2 provides that the amending Regulations commenced on gazettal.
Regulation 3 - Amendment of Customs Regulations 1926
Regulation 3 provides that Schedule 1 of the amending Regulations amend the Customs Regulations 1926.
Schedule 1 - Amendment
Item 1 inserts new regulation 95A into the Customs Regulations 1926. New subregulation 95A(1) prescribes a number of beverages for the purposes of the definition of customable beverage in section 103 of the Act. Those beverages are prescribed by reference to the relevant subheadings in Chapter 22 of Schedule 3 to the Customs Tariff Act 1995.
Under section 105 of the Act, customable beverages cannot be entered for home consumption in bulk containers without the permission of the Chief Executive Officer of Customs.
New subregulation 95A(2) provides that the term subheading in new regulation 95A means a subheading mentioned in Chapter 22 of Schedule 3 to the Customs Tariff Act 1995.