Commonwealth Numbered Regulations - Explanatory Statements

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CUSTOMS AMENDMENT REGULATIONS 2001 (NO. 3) 2001 NO. 89

STATUTORY RULES 2001 No. 89

Issued by the Authority of the Minister for Justice and Customs

Customs Act 1901

Customs Amendment Regulations 2001 (No. 3)

Section 270 of the Customs Act 1901 (the Customs 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 Customs Act.

The purpose of the amending Regulations is to amend the Customs Regulations 1926 (the Regulations) to reflect changes made to the Customs Act by the Taxation Laws Amendment (Excise Arrangements) Act 2001 (the Excise Arrangements Act).

The Excise Arrangements Act amends excise and related legislation to transfer the administration of excise laws from the Chief Executive Officer (the CEO) of Customs to the Commissioner of Taxation (the Commissioner). The amendments give statutory effect to the Administration Arrangements Order of 21 October 1998.

In particular administration of the diesel fuel rebate scheme has been transferred to the Commissioner. The Excise Arrangements Act amended the Customs Act to provide that the Commissioner is responsible for the general administration of the diesel fuel rebate provisions (section 7 of the Customs Act refers). The diesel fuel rebate provisions are sections 164, 164A, 164AA, 164AB, 164AC, 164AD, 164AE, 164AF, 240A and subsection 273GAA(6) of the Customs Act. As well as transferring administration of those provisions to the Commissioner, the Excise Arrangements Act transferred the functions performed by the CEO of Customs and Customs officers under those diesel fuel rebate provisions to the Commissioner and taxation officers.

Proposed items 3, 4 and 5 of Schedule 1 to the amending Regulations make complementary changes to the diesel fuel rebate provisions contained in the Regulations. Each of those items changes a reference in the diesel fuel rebate provisions to an officer, being an officer of Customs, to a reference to a taxation officer.

Sub-subparagraph 95(7)(aa)(iii)(A) of the Regulations provides that a permission in relation to an inwards duty free shop is subject to the condition that the proprietor must not enter into an agreement to sell goods to a person who is not in the shop unless the proprietor has informed the person of the amounts of alcoholic liquor and tobacco products that may be entered for home consumption by a relevant traveller "free of duties of Customs and of duties of Excise". The same provision is contained in the Excise Regulations 1925 (the Excise Regulations). Item 1 of Schedule 1 to the amending Regulations removes the reference to "duties of Excise" from sub-subparagraph 95(7)(aa)(iii)(A) of the Regulations. A complementary change has been made to the Excise Regulations.

Under subparagraph 95(7)(c)(i) of the Regulations that same permission is subject to the condition that the proprietor must display signs in the inwards duty free shop in a form authorised in writing by a Collector that state the amounts of alcoholic liquor and tobacco products that may be entered for home consumption by a relevant traveller "free of duties of Customs and of duties of Excise". Item 2 of Schedule 1 to the amending Regulations removes the reference to "duties of Excise" from subparagraph 95(7)(c)(i) of the Regulations. A complementary change has been made to the Excise Regulations.

The amending Regulations commenced on gazettal.