Commonwealth Numbered Regulations - Explanatory Statements

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CUSTOMS AMENDMENT REGULATIONS 2001 (NO. 6) 2001 NO. 335

STATUTORY RULES 2001 No. 335

Issued by the Authority of the Minister for Justice and Customs

Customs Act 1901

Customs Amendment Regulations 2001 (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.

The purpose of the amending Regulations is to amend the Customs Regulations 1926 (the Customs Regulations) to update references to tariff headings and subheadings and the classification of goods as a result of amendments to the Customs Tariff Act 1995 (the Customs Tariff Act).

The Customs Tariff Amendment Act (No. 5) 2001 received the Royal Assent on 24 September 2001 and commences on 1 January 2002. It contains amendments to the Customs Tariff Act which will implement changes resulting from the second review of the Harmonized Commodity Description and Coding System, commonly referred to as the Harmonized System. The Harmonized System forms the basis of the Australian Customs Tariff There are approximately 800 amendments to the Customs Tariff Act which will come into effect on 1 January 2002.

The Customs Regulations contain several references to tariff headings and subheadings in the Customs Tariff Act. As a consequence of the amendments to some of these headings and subheadings, and the resulting reclassification of some goods, it is also necessary to amend the Customs Regulations to update these references and classifications, also with effect from 1 January 2002. These amendments are of a technical nature only, and involve no change in policy.

The amending Regulations are explained in detail in the Attachment.

The Regulations commence on 1 January 2002.

ATTACHMENT

CUSTOMS AMENDMENT REGULATIONS 2001 (No. 6)

Regulation 1

Regulation 1 provides that these Regulations are the Customs Amendment Regulations 2001 (No. 6).

Regulation 2

Regulation 2 provides that these Regulations commence on 1 January 2002.

Regulation 3

Regulation 3 provides that Schedule 1 amends the Customs Regulations 1926.

SCHEDULE 1 - AMENDMENTS

Items 1, 2, 3, and 5 of Schedule 1 amend subparagraphs 126(1)(md), (me) and (mf)(1) and subregulation 126(4) of the Customs Regulations by omitting the reference to subheading 3817.10.90 and replacing it with a reference to subheading 3817.00.19. These amendments are the consequence of the amendment of the numbering of heading 3817 in the Customs Tariff Act.

Item 4 of Schedule 1 amends subparagraph 126(1)(q) of the Customs Regulations by omitting the reference to subheading 2710.00.2 and replacing it with references to subheadings 2710.19.20, 2710.91.20 and 2710.99.20. These amendments are the consequence of the amendment of the numbering of heading 2710 in the Customs Tariff Act.

Item 6 of Schedule 1 amends paragraph 185(1)(a) of the Customs Regulations by inserting a reference to a 10% rate of customs duty with effect from 1 January 2005. Regulation 185 and Schedule 2 to the Customs Regulation set out those goods in respect of which a Tariff Concession Order (TCO) cannot be made, with exemptions. Some goods are described by reference to the general rate of duty that payable on them, presently 15%. On 1 January 2005, this general rate will fall to 10%. The purpose of this amendment is to ensure that the exemption from the making of a TCO will continue in respect of such goods after this date.

Item 7 of Schedule 1 omits and substitutes paragraph 185(2)(c) of the Customs Regulations to update references to headings and subheadings in the Customs Tariff Act. Under regulation 185, some goods that are exempt from the TCO restriction are described by reference to their classification under the Customs Tariff Act. These amendments are the consequence of both amendments of the numbering of headings in the Customs Tariff Act and the resulting reclassification of some goods.

Item 8 of Schedule 1 omits and substitutes item 10 of Schedule 2 to the Customs Regulations to insert a reference to sports mittens and sports mitts. This amendment is a result of the re-classification of these goods as a consequence of the amendments to the Customs Tariff Act and will ensure that a TCO can continue to be made in respect of these goods.

Item 9 of Schedule 1 amends item 29 of Schedule 2 to the Customs Regulations to omit the reference to plaster cast and post operative footwear. This amendment is a result of the reclassification of these goods as a consequence of the amendments to the Customs Tariff Act.

Item 10 of Schedule 1 inserts new items 43 and 44 into Schedule 2 of the Customs Regulations. Item 43 re-inserts the reference to plaster cast and post operative footwear and item 44 inserts a reference to wooden shanks for footwear. These amendments are the result of the reclassification of orthopaedic footwear to chapter 90 of the Customs Tariff Act and will ensure the continuity of the restriction on the making of a Tariff Concession Order in respect of such footwear, and the exemptions from this restriction.