Commonwealth Numbered Regulations - Explanatory Statements

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Select Legislative Instrument 2008 No. 20


Issued by the Authority of the Minister for Home Affairs

Customs Act 1901

Customs Amendment Regulations 2008 (No. 1)


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 or as may be necessary or convenient to be prescribed for giving effect to the Act.

Part XVA of the Act provides for the making of Tariff Concession Orders (TCOs) in certain circumstances; goods that are covered by a TCO may then be imported into Australia free from customs duty. However, subsection 269SJ(1) of the Act provides, in part, that the CEO of Customs must not make a TCO in respect of goods declared by the regulations to be goods to which a TCO should not extend.

The purpose of the Regulations is to allow TCOs to be made for alkali refined linseed oil and certain baby products thereby allowing these goods to be imported free from customs duty. Alkali refined linseed oil is used in paints and varnishes as a drying agent.

Regulation 185 of the Customs Regulations 1926 (the Principal Regulations) provides, in part, that for the purposes of subsection 269SJ(1), a TCO cannot be made for a good classified to a heading/subheading in column 2 of Schedule 2 to the Principal Regulations unless the good is listed in column 3 of Schedule 2. If goods are listed in column 3, a TCO can be made in respect of those goods.

The Regulations amend Schedule 2 to the Principal Regulations to include in column 3 of Schedule 2 the following goods:

                Alkali Refined Linseed Oil, which is classified to heading 1515 of Schedule 3 to the Customs Tariff Act 1995; and

                baby bouncers, baby rockers, baby vibrating seats and baby swing seats with frames, and parts for such goods which are classified to subheadings 9401.7, 9401.80.00 and 9401.90.90 of Schedule 3 to the Customs Tariff Act 1995.

The Department of Innovation, Industry, Science and Research consulted industry and relevant industry associations regarding these amendments.

The Regulations commence on the day after they are registered on the Federal Register of Legislative Instruments.


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