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CUSTOMS REGULATIONS (AMENDMENT) 1993 NO. 158EXPLANATORY STATEMENT
STATUTORY RULES 1993 No. 158
Issued by the Authority of the Minister for Science and Small Business
Customs Act 1901
Customs Regulations (Amendment)
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
Section 85 of the Act provides in part that such fees as are prescribed are payable in respect of warehouse licences and subsection 85(2) provides that the Regulations may prescribe annual fees.
Warehouse licence fees are payable annually on the basis of a scale of fees prescribed within regulations 50 and 52 of the Customs Regulations. These fees are reviewed annually in order to recover the costs associated with administering the warehouse system.
The warehouse licence fees for 1993-94 have been determined by increasing the fees for 1992-93 by 0.3 per cent which is the increase in the Consumer Price Index from December 1991 to December 1992. Subregulation 2.1 of the Regulations amends regulations 50 and 52 of the Customs Regulations to omit the current fees and substitute a new scale of fees which incorporate the 0.3 per cent increase.
The Regulations commence on 1 July 1993.