Customs Amendment Regulation 2012 (No. 8) (Cth)

Customs Amendment Regulation 2012 (No. 8)¹

Select Legislative Instrument 2012 No. 249

I, QUENTIN BRYCE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulation under the Customs Act 1901.

Dated 8 November 2012

QUENTIN BRYCE

Governor-General

By Her Excellency’s Command

JASON CLARE

Minister for Home Affairs

1. Name of regulation

This regulation is the Customs Amendment Regulation 2012 (No. 8).

1. Commencement

This regulation commences on the day after it is registered.

1. Amendment of Customs Regulations 1926

Schedule 1 amends the Customs Regulations 1926.

Schedule 1          Amendments

(section 3)

[1]          After regulation 126E

insert

126FOther circumstances under which refunds are made—tobacco products not in plain packaging

(1)For subsection 163 (1) of the Act, a prescribed circumstance for a refund is that:

(a)the goods on which duty has been paid are tobacco or tobacco products; and

(b)the goods have been destroyed; and

(c)the quantity of goods destroyed is at least:

(i)if the goods are solely cigarettes—100,000 cigarettes; or

(ii)in any other case—100 kg of goods; and

(d)the goods or the retail packaging of the goods did not meet a tobacco product requirement.

(2)In this regulation:

retail packaging has the meaning given by subsection 4 (1) of the Tobacco Plain Packaging Act 2011.

tobacco product requirement has the meaning given by subsection 4 (1) of the Tobacco Plain Packaging Act 2011.

[2]          After subregulation 127 (4B)

insert

(5)A refund of duty on goods mentioned in regulation 126F will only be made if:

(a)Customs was given notice in an approved form of the intended destruction of the goods, at least 7 days before the goods were destroyed; and

(b)when the notice was given, the goods were in a warehouse licensed under section 79 of the Act; and

(c)Customs was given a reasonable opportunity to supervise the destruction.

[3]          Paragraphs 128 (1) (e) and (1A) (b)

omit

or 126D (1)

insert

, 126D (1) or 126F (1)

[4]          After subregulation 128 (2)

insert

(2A)However, subregulation (2) does not apply to an application for goods to which the circumstance in subregulation 126F (1) applies.

[5]          After subregulation 128A (2)

insert

(2A)An application for a refund of duty in the circumstance specified in subregulation 126F (1) must be made on or before 30 April 2013.

[6]          After subregulation 134 (3)

insert

(3A)If the goods are tobacco or tobacco products, the owner of the goods must give the Collector notice in writing, a reasonable time before the exportation, of the owner’s intention to claim drawback on the exportation.

[7]          Paragraph 134 (6) (b)

substitute

(b)ending:

(i)for tobacco or tobacco products—12 months after the day on which the goods are exported; and

(ii)for other products—4 years after the day on which the goods are exported.

[8]          After subregulation 134 (7)

insert

(7A)For tobacco or tobacco products, the claim must also mention that, to the best of the knowledge, information and belief of the person making the claim, the goods have not been, and are not intended to be, relanded in Australia.

[9]          Subregulation 135 (1)

omit

(1) (d)

insert

(4) (b)

[10]        Subregulations 135 (3) and (5)

omit

(1) (d)

insert

(4) (a)

[11]        After regulation 135

insert

1. Examination etc of tobacco goods to be exported

(1)If a person has given to the Collector a notice of intention to claim for drawback on the exportation of tobacco or tobacco products, the Collector may, by notice in writing, require the person to do any of the following:

(a)produce the goods to an officer for examination before the exportation of the goods;

(b)cause the goods to be packed, in the presence of an officer, into the packages in which they are intended to be exported;

(c)cause the goods to be secured to the satisfaction of an officer after they have been packed into the packages in which they are intended to be exported;

(d)mark each of the packages into which any of the goods are packed for the purpose of being exported with a distinctive mark or label;

(e)cause a distinctive label to be affixed to any goods that are to be exported without having been packed into a package.

(2)However, paragraph (1) (b) does not apply in relation to goods that:

(a)are intended to be exported in the packages in which they were packed when entered for home consumption; or

(b)are intended to be exported without being packed into packages.

(3)If the Collector has given a person a notice under subregulation (1), drawback of import duty is not payable on the exportation of the goods unless the person complies with the notice.

Note

1. All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See