Customs Amendment Regulations 2000 (No. 13) (Cth)
Customs Amendment Regulations 2000 (No. 13) 1
Statutory Rules 2000 No. 350 2
I, WILLIAM PATRICK DEANE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the
Customs Act 1901 .Dated 13 December 2000
WILLIAM DEANE
Governor-General
By His Excellency’s Command
AMANDA VANSTONE
Minister for Justice and Customs
These Regulations are the
Customs Amendment Regulations 2000 (No. 13) .
These Regulations commence on gazettal.
Schedule 1 amends the
Customs Regulations 1926 .
(regulation 3)
substitute
(1) For paragraph 163 (1AA) (a) of the Act, an application by document for a refund, a rebate (other than a rebate for which section 164 of the Act provides) or a remission of duty must:
(a) be in an approved form; and
(b) include information as required by the form; and
(c) be signed as required by the form; and
(d) include the fee payable for the application; and
(e) state which circumstance under subregulation 126 (1) applies to each of the imported goods; and
(f) either:
(i) be given or sent to an officer doing duty in relation to refunds; or
(ii) be left in a Customs Office at a place designated for lodgment of applications for refunds, rebates or remissions of duty.
(1A) For paragraph 163 (1AA) (a) of the Act, an application by computer for a refund, a rebate (other than a rebate for which section 164 of the Act provides) or a remission of duty must:
(a) include information as required by an approved statement; and
(b) state which circumstance under subregulation 126 (1) applies to each of the imported goods; and
(c) be signed by transmitting with the application the registered COMPILE user’s PIN number; and
(d) be transmitted by a registered COMPILE user using the COMPILE computer system; and
(e) be made within the hours mentioned in item 5 of the table to paragraph 19 (1) (b).
omit paragraph (1) (e)
insert paragraphs (1) (e) and (1A) (b)
insert
(3A) An application made under this regulation is taken to have been made to the CEO.
insert
128AAA Procedures for dealing with application for rebate, refund or remission
(1) For paragraph 163 (1AA) (b) of the Act, this regulation sets out procedures to be followed by Customs in dealing with applications for refunds, rebates or remissions.
(2) Before considering an application for a refund, rebate or remission of duty, a Collector must:
(a) verify particulars in the application; or
(b) be satisfied of any other matter that may be relevant to approval of the refund, rebate or remission.
(3) If required by a Collector, the applicant must deliver to the Collector:
(a) the commercial documents relating to the application that are in the applicant’s possession or under the applicant’s control; or
(b) information, of a kind specified in a notice, about the goods that is within the knowledge of the applicant or that the applicant is reasonably able to obtain.
(4) A documentary requirement to deliver documents or information relating to an application must:
(a) be given to the person by whom, or for whom, the application was made; and
(b) be in an approved form and include the information required by the form.
(5) A computer requirement to deliver documents or information relating to an application must:
(a) be transmitted to the registered COMPILE user by whom, or for whom, the application was made; and
(b) be transmitted using the COMPILE computer system; and
(c) include information required by an approved statement.
(6) A Collector may ask the applicant or, if another person made the application for the applicant, that other person, questions about the application.
(7) A Collector may require the applicant to verify the information in the application by declaration or by the production of documents.
(8) An application may be considered only on the information available to a Collector if any of the following requirements are not complied with within 30 days after the requirement is made:
(a) a requirement to deliver documents or information;
(b) a requirement to answer a question;
(c) a requirement to verify information.
(9) If a person delivers a commercial document to a Collector, the Collector must deal with the document and then return the document to that person.
128AAB Communication of application to Customs For subsection 163 (1AB) of the Act, an application for a refund, rebate or remission of duty is taken to have been communicated to Customs when an electronic message is transmitted:
(a) by Customs, using the COMPILE computer system; and
(b) to the registered COMPILE user whose PIN number was transmitted for the application; and
(c) stating that:
(i) the application has been accepted and the refund, rebate or remission has been approved; or
(ii) the application has been received but further information is required.
128AAC Contingency arrangements if COMPILE computer system down
(1) For subsection 163 (1AC) of the Act, this regulation sets out the contingency arrangements to deal with an application for a refund, rebate or remission of duty if the COMPILE computer system is down.
(2) The contingency arrangements:
(a) only apply if the CEO declares, in writing, that they are to apply; and
(b) only cease to apply if the CEO declares, in writing, that they cease to apply.
(3) The CEO may declare that the contingency arrangements apply if:
(a) registered COMPILE users cannot transmit applications for refunds, rebates or remissions of duty to Customs; or
(b) Customs cannot transmit to registered COMPILE users messages mentioned in regulation 128AAB.
(4) If the CEO has declared, in writing, that the contingency arrangements apply and the COMPILE system becomes operative again, the CEO must declare, in writing, that the contingency arrangements cease to apply.
(5) If the CEO makes a declaration under subregulation (3) or (4), the CEO must communicate the declaration to all registered COMPILE users in the way set out in regulation 43A.
(6) If the time within which the application must be made expires while the contingency arrangements apply, the time within which the application must be made is taken to be extended to the end of the day after the CEO communicates a declaration that the contingency arrangements cease to apply.
insert
(ca) if, under subsection 269SD (2) of the Act, the TCO is revoked and a new TCO is made in respect of the goods — notice of the decision under that subsection is gazetted under section 269SE of the Act; or
omit paragraphs 273GA (1) (n), (o), (q), (r) or (s)
insert paragraph 273GA (1) (n), (o), (p), (q), (r) or (s)
insert
(6) If an application for a refund of duty must be made within a time that expires while contingency arrangements under regulation 128AAC apply, the time within which the application must be made is taken to be extended to the end of the day after the CEO communicates a declaration that the contingency arrangements cease to apply.
after 128 (1) (e)
insert or (1A) (b)
renumber as subregulation 128B (7)
omit 3823.70
insert 3823.70.00
substitute
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1. These Regulations amend Statutory Rules 1926 No. 203, as amended by 1927 Nos. 17, 95 and 121; 1928 Nos. 47, 57, 74 and 95; 1929 Nos. 25, 56 and 127; 1930 Nos. 91, 138 and 140; 1931 Nos. 16, 42 and 90; 1932 No. 90; 1933 Nos. 21, 105, 106 and 129; 1934 Nos. 109 and 127; 1935 Nos. 1, 41, 69 and 113; 1936 Nos. 49 and 163; 1938 No. 111; 1939 No. 157; 1940 Nos. 203 and 256; 1946 Nos. 127 and 161; 1947 Nos. 29, 83, 94 and 152; 1948 No. 156; 1949 Nos. 34, 78, 95 and 111; 1950 No. 17; 1951 Nos. 34, 38, 71, 99, 106, 109 and 159; 1952 No. 96; 1953 No. 102; 1954 No. 21; 1955 Nos. 15, 32 and 66; 1956 Nos. 71, 83, 91 and 127; 1957 Nos. 57 and 76; 1958 No. 86; 1959 No. 106; 1960 Nos. 29 and 70; 1961 Nos. 60 and 144; 1962 Nos. 102 and 103; 1963 No. 149; 1964 No. 141; 1965 Nos. 86, 121 and 194; 1966 Nos. 15 and 173; 1967; Nos. 9 and 179; 1968 No. 68; 1969 Nos. 69, 77, 133, 152 and 186; 1970 Nos. 104, 113 and 170; 1971 Nos. 9, 59 and 170; 1972 No. 96; 1973 Nos. 155, 251, 257 and 268; 1974 Nos. 29 and 112; 1976 Nos. 261 and 262; 1977 Nos. 68, 137 and 188; 1978 Nos. 32, 147, 180 and 195; 1979 Nos. 181, 275 and 277; 1980 Nos. 109, 255, 372 and 377; 1981 Nos. 162, 265 and 382; 1982 Nos. 140, 255, 311, 335 and 404 and Act No. 108, 1982; Statutory Rules 1983 Nos. 92, 93, 327, 328, 329 and 330 and Act No. 101, 1983; Statutory Rules 1984 Nos. 13, 18, 137, 319 and 462; 1985 Nos. 12, 71, 76, 126, 306 and 308; 1986 Nos. 77, 91, 94, 144, 174, 175, 176, 215, 248, 361, 363, 367 and 368; 1987 Nos. 72, 102, 103, 124, 140, 162, 244, 297 and 316; 1988 Nos. 111, 179, 207, 260 and 270; 1989 Nos. 100, 101, 159, 160, 161, 162, 163, 243, 260 and 409; 1990 Nos. 6, 8, 123, 147, 148, 189, 217, 220, 222, 248, 274 and 450; 1991 Nos. 30, 109, 129, 139, 140, 228, 290, 316 and 384; 1992 Nos. 72, 175, 277 (as amended by 1992 No. 326), 328, 343, 344, 447 and 464; 1993 Nos. 66, 158 and 339; 1994 Nos. 53, 82, 183, 311, 312, 351, 366, 367, 391 and 435; 1995 Nos. 99, 136, 244, 313, 321, 352, 423 and 424; 1996 Nos. 42, 43, 134, 326 and 327; 1997 Nos. 52, 70, 79, 89, 128, 131, 255, 284, 378, 379 and 422; 1998 Nos. 38, 101, 212, 229, 276 and 278; 1999 Nos. 35, 131, 149, 270, 323 and 330; 2000 Nos. 13, 74, 93, 141, 142, 173, 174, 210, 241, 252, 287 and 349.
2. Notified in the
Commonwealth of Australia Gazette
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