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CUSTOMS AMENDMENT REGULATIONS 2003 (NO. 6) 2003 NO. 227EXPLANATORY STATEMENT
STATUTORY RULES 2003 No. 227
Issued by the Authority of the Minister for Justice and Customs
Customs Act 1901
Customs Amendment Regulations 2003 (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 or for the conduct of any business relating to the Customs.
Section 96B of the Act sets out provisions relating to inwards duty free shops. Under subsection 96B(3), a Collector of Customs may give permission for specified airport shop goods that are sold to an international traveller arriving in Australia, in an inwards duty free shop, to be delivered to that traveller and for the goods to be taken to a Customs officer for clearance.
Airport shop goods are defined in section 4 of the Act as goods declared by the regulations to be airport shop goods or goods included in a class of goods declared by the regulations to be a class of airport shop goods. Regulation 94 of the Customs Regulations 1926 declares each of the following to be a class of airport shop goods for the purposes of section 96B of the Act: alcoholic liquor, tobacco products, perfume, photographic film, commercially produced confectionary in sealed packaging (with specified exceptions), cosmetics and licensed Olympic merchandise.
The purpose of the amending Regulations is to declare products bearing a logo, in relation to the Rugby World Cup 2003, owned and controlled by RWC 2003 Ltd, to be a class of airport shop goods. This is similar to the amendment that was made in 1999 which allowed licensed Olympic merchandise to be sold in inwards duty free shops.
The Rugby World Cup 2003 will commence on 10 October 2003 and the amending Regulations will allow products bearing a logo, in relation to the Rugby World Cup 2003, to be sold in inwards duty free shops and delivered to international travellers.
The Act does not specify any conditions that need to be met before the Governor-General may exercise the power to make the amending Regulations.
The amending Regulations commenced on gazettal.