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CUSTOMS AMENDMENT REGULATIONS 2011 (NO. 4) (SLI NO 229 OF 2011)
Select Legislative Instrument 2011 No. 229
Issued by the Authority of the Minister for Home Affairs
Customs Act 1901
Customs Amendment Regulations 2011 (No. 4)
Subsection 270(1) 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 or for the conduct of any other business relating to the Customs.
The purpose of the amending Regulations is to amend the Customs Regulations 1926 (the Principal 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 amending Regulations also amend subregulation 31AA(2) to substitute a note in relation to the definition of "writing" as a result of amendments to the Acts Interpretation Act 1901 made by the Acts Interpretation Amendment Act 2011.
The Customs Tariff Amendment (2012 Harmonized System Changes) Act 2011 (the HS2012 Act) received the Royal Assent on 26 July 2011 with a commencement date of 1 January 2012. This Act contains amendments to the Customs Tariff Act which implement changes resulting from the fourth 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 have effect on and from 1 January 2012.
The Principal 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, the Principal Regulations have been amended to update these references and classifications, also with effect from 1 January 2012. These amendments are of a technical nature only, and involve no change in policy.
Associated amendments have also been made to the Customs Tariff Regulations 2004 resulting from the fourth review of the Harmonized System.
The amending Regulations commence as follows:
(a) regulations 1 to 3 and Schedule 1 commence on the commencement of Schedule 1 to the HS2012 Act. Schedule 1 to the amending Regulations set out the majority of the changes that are the consequence of the amendments in the HS2012 Act and therefore commence at the same time as that Act, which is 1 January 2012;
(b) regulation 4 and Schedule 2 commence immediately after the commencement of Schedule 2 to the Customs Amendment Regulations 2011 (No. 2). The amendments set out in Schedule 2 of the amending Regulations are also the consequence of the amendments in the HS2012. They are, however, also associated with amendments to the taxation treatment of alternative fuels. Schedule 2 to the Customs Amendment Regulations 2011 (No. 2) sets out amendments to subheadings related to the alternative fuels changes and these changes need to commence before the changes in Schedule 2 to the amending Regulations commence. This also occurs on 1 January 2012; and
(c) regulation 5 and Schedule 3 commence on the commencement of Schedule 1 to the Acts Interpretation Amendment Act 2011. The amendments set out in Schedule 3 relate the definition of "writing" as a result of amendments to the Acts Interpretation Act 1901 made by the Acts Interpretation Amendment Act 2011. Schedule 3 therefore commence at the same time as that amendment Act. This is expected to be 27 December 2011.
No consultation was undertaken in relation to the amending Regulations as they are minor and machinery in nature and do not substantially alter existing arrangements.