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CUSTOMS REGULATIONS (AMENDMENT) 1991 NO. 30EXPLANATORY STATEMENT
STATUTORY RULES 1991 No. 30
CUSTOMS ACT 1901
CUSTOMS REGULATIONS (AMENDMENT)
ISSUED BY THE AUTHORITY OF THE MINISTER OF STATE FOR SMALL
BUSINESS AND CUSTOMS
Section 270 of the Customs Act 1901 ("the Act") provides in part that "the Governor-General may make regulations not inconsistent with this Act prescribing all matters which by this Act are required or permitted to be prescribed or as may be necessary or convenient to be prescribed for giving effect to this Act or for the conduct of any business relating to the Customs ..."
Schedule 2 to the Customs Regulations ("the Regulations") lists goods in respect of which Tariff Concession Orders shall not be made. It does this by specifying the tariff heading or subheading of such goods in Column 2 of Schedule 2 to the Regulations. Column 3 of Schedule 2 provides a facility to list goods within the restricted tariff class for which a Tariff Concession Order may be made.
• A Tariff Concession Order allows goods the subject of the Order to be entered for home consumption at a Free rate of duty.
Item 38, Column 3 of Schedule 2 of the Regulations allows Tariff Concession Orders in respect of "Vehicles having a gross vehicle weight of more than 2.72 tonnes, snowmobiles and other snowfield vehicles" but does not currently extend to all-terrain amphibious vehicles.
After discussions with industry the Government decided on 6 December 1990 that all-terrain amphibious vehicles would be removed from the class of goods excluded from eligibility for a Tariff Concession Order.
The Statutory Rules amend the Regulations to include all-terrain amphibious vehicles in Column 3 of item 38 so that they are now eligible for a Tariff Concession Order.
Details of the amendments are as follows:
Regulation 1: provides that Regulation 3 is taken to have commenced on 6 December 1990, in order that the commencement coincides with the date of the Government's decision.
• The retrospectivity does not offend subsection 48(2) of the Acts Interpretation Act 1901 as it confers the benefit of now allowing duty free entry of the specified goods.
Regulation 2: is a standard provision which provides that the Customs Regulations are amended as set out in the Regulations.
Regulation 3: amends item 38, column 3 of Schedule 2 to include all-terrain amphibious vehicles. Those goods are consequently able to be the subject of Tariff Concession Orders which will enable their duty free entry into Australia.