Customs Amendment Regulations 2000 (No. 3) (Cth)
Customs Amendment Regulations 2000 (No. 3)
Statutory Rules 2000 No. 93
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 25 May 2000
WILLIAM DEANE
Governor-General
By His Excellency’s Command
AMANDA VANSTONE
Minister for Justice and Customs
made under the
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These Regulations are the
Customs Amendment Regulations 2000 (No. 3) .
These Regulations commence as follows:
(a) on gazettal — regulations 1 to 3 and Schedule 1;
(b) on 17 June 2000 — Schedule 2.
Schedules 1 and 2 amend the
Customs Regulations 1926 .
(regulation 3)
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(a) the goods on which duty has been paid or is payable have deteriorated or been damaged, lost or destroyed after being received at the place of export of the goods and before the goods became subject to the control of Customs;
(b) the goods on which duty has been paid or is payable have deteriorated or been damaged or destroyed while subject to the control of Customs;
(c) the goods on which duty has been paid or is payable:
(i) have been lost while subject to the control of Customs; or
(ii) have been stolen after being received at the place of export of the goods and before the goods left the control of Customs;
after withdrawn
insert under section 71F of the Act
omit and (d)
insert , (d) and (h)
omit
substitute
(g) the Collector is satisfied that:
(i) the price of goods for Division 2 of Part VIII of the Act was taken into account in determining under the Division the customs value of the goods; and
(ii) a rebate of, or other decrease in, the price accrues to the importer of the goods:
(A) because of a fault or defect in the goods; or
(B) because the goods did not conform to contract specifications given by the importer to the manufacturer or supplier; and
(iii) the rebate, or decrease, was not taken into account in determining the customs value;
omit
substitute
(h) the Collector is satisfied that:
(i) the customs value of goods has been determined under Division 2 of Part VIII of the Act; and
(ii) a decrease in the value of the goods that would have resulted in a decrease in the customs value occurred before the determination:
(A) because of a fault or defect in the goods; or
(B) because the goods did not conform to contract specifications given by the importer to the manufacturer or supplier; and
(iii) the decrease in the value of the goods was not taken into account in determining the customs value; and
(iv) all reasonable steps available to the importer have been taken to obtain redress from the manufacturer or supplier but without success; and
(v) no rebate of, or other decrease in, the price of the goods accrues to the importer under paragraph (g);
omit
omit
substitute
(x) duty has been paid on a passenger motor vehicle that:
(i) was imported solely for testing, evaluation or engineering development; and
(ii) was new or unused when it was imported; and
(iii) is donated to an education institution that undertakes in writing to dispose of it only for scrap;
(y) duty has been paid on an automotive component that is donated to an education institution that undertakes in writing to dispose of it only for scrap.
insert
(1A) In subregulation (1):
education institution has the meaning given by theStudent Assistance Act 1973 .
place of export has the meaning given by subsection 154 (1) of the Act.
omit
omit section 71J
insert subsection 71F (1A)
omit
omit regulation 128AA
insert subregulation 128AA (1) or (2)
substitute
(3) Subregulation (2) does not apply if the goods on which duty was payable have been totally lost or destroyed or have otherwise ceased to exist.
(3A) A refund or remission of duty will not be made if drawback of all the import duty paid for the goods has been paid.
(3B) The amount of drawback of import duty paid under these Regulations, if it is less than the total import duty paid for the goods, is to be deducted from the amount of the refund or remission of duty.
(4) A refund or remission of the whole of the duty paid or payable on goods mentioned in paragraph 126 (1) (a), (b) or (d) that have not been totally lost or destroyed, or have not otherwise ceased to exist, will only be made if Customs is notified and the goods:
(a) are destroyed:
(i) under the supervision of an officer; or
(ii) after Customs tells the person who made the application that the goods can be destroyed; or
(b) are exported.
omit 126 (ea)
insert 126 (1) (ea)
insert
(4B) A refund or remission of the whole of the duty paid or payable on goods mentioned in paragraph 126 (1) (g) or (h) will only be made if the goods are destroyed, exported or otherwise dealt with as approved by a Collector.
omit regulation 126
insert subregulation 126 (1)
substitute
(e) state which circumstance under subregulation 126 (1) applies to each of the imported goods; and
(f) be given to a Collector.
insert
(2) The goods for which an application is made must be goods entered by the same import entry.
(3) For paragraph (1) (e), only 1 circumstance may be stated to apply to particular goods mentioned in a line of an application.
(4) In subregulation (3):
line , for an application, means the part of the application that describes particular goods that have a single tariff classification to which a duty rate applies (whether or not the application describes other goods that have the same tariff classification or another tariff classification).
omit 126 (a), (b) or (c)
insert 126 (1) (a), (b) or (c)
omit regulation 128AA
insert subregulation 128AA (1) or (2)
omit 126 (d)
insert 126 (1) (d)
omit 126 (f)
insert 126 (1) (f)
omit
insert
(3) For paragraph 163 (1AD) (b) of the Act, a person is entitled to a refund of duty on making an application for which a refund application fee is not payable if:
(a) the circumstance, stated in the application under paragraph 128 (1) (e), is the circumstance mentioned in paragraph 126 (1) (f) or (r); and
(b) the circumstance applies because of a decision made by the Administrative Appeals Tribunal in relation to a proceeding:
(i) about a Commercial Tariff Concession Order; or
(ii) under paragraph 273GA (1) (n), (o), (p), (q), (r) or (s) of the Act; and
(c) the person is a party to the proceeding within the meaning of paragraph 30 (1) (a) or (d) of the
Administrative Appeals Tribunal Act 1975 ; and(d) the application is not also an application for refund, rebate or remission of duty paid for other goods for which a refund application fee is payable.
omit subregulation 127 (4)
insert subregulations 127 (4) and (4B)
omit 126 (fa), (fb), (g) or (ga)
insert 126 (1) (fa) or (g)
omit 126 (a), (b), (c)
insert 126 (1) (a), (b)
omit everything after formula:
insert where:
A is the amount of duty paid or payable on the goods.
B is the customs value of the goods determined under Division 2 of Part VIII of the Act when they were first entered under section 68 of the Act.
C is the customs value of the goods determined under Division 2 of Part VIII of the Act after they have been affected in the manner mentioned in paragraph 126 (1) (a), (b), (d) or (h).
substitute
(5) For subsection 163 (1A) of the Act, the amount of refund or remission of duty that may be made for goods mentioned in paragraph 126 (1) (x) or (y) is:
where:
A is the amount of duty paid or payable on the goods.
B is the customs value that the goods had at the port of entry into Australia when the goods were first entered under section 68 of the Act.
C is the assessed value of the goods when they were donated.
D is any deductible administrative costs or allowable factory cost that would have been payable if:
(a) the goods were sold instead of being donated; and
(b) the sale was used as the basis for determining the customs value of the goods under Division 2 of Part VIII of the Act.
(6) In this regulation:
allowable factory cost has the meaning given by section 153B of the Act.
deductible administrative costs has the meaning given by section 154 of the Act.
omit
(regulation 3)
insert
128AC Refund application fee For paragraph 163 (1D) (b) of the Act, the amount of refund application fee is $45.00.
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 and 74.
2. Made by the Governor-General on 25 May 2000, and notified in the
Commonwealth of Australia Gazette on 1 June 2000.
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