Customs Amendment Regulations 2004 (No. 7) (Cth)
Customs Amendment Regulations 2004 (No. 7)1
Statutory Rules 2004 No. 3652
I, PHILIP MICHAEL JEFFERY, 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 16 December 2004
P. M. JEFFERY
Governor-General
By His Excellency’s Command
Minister for Justice and Customs
Name of Regulations
These Regulations are the Customs Amendment Regulations 2004 (No. 7).
Commencement
These Regulations commence on the commencement of Parts 1 and 2 of Schedule 1 to the Customs Amendment (Thailand–Australia Free Trade Agreement Implementation) Act 2004.
Amendment of Customs Regulations 1926
Schedule 1 amends the Customs Regulations 1926.
Schedule 1 Amendments
(regulation 3)
[1] After regulation 105C
insert
105DExportation of goods to
— Record keeping by exporter who is not the producer of the goods Thailand
(1)For subsection 126AG (1) of the Act, an exporter, who is not also the producer, of goods mentioned in that subsection must keep the following records:
(a)records of the exporter’s purchase of the goods;
(b)records of the purchase of the goods by the person to whom the goods are exported;
(c)evidence that payment has been made for the goods;
(d)evidence of the classification of the goods under the Harmonized System;
(e)if the goods include any spare parts, accessories or tools that were purchased by the exporter:
(i)records of the purchase of the spare parts, accessories or tools; and
(ii)evidence of the value of the spare parts, accessories or tools;
(f)if the goods include any spare parts, accessories or tools that were produced by the exporter:
(i)records of the purchase of all materials that were purchased for use or consumption in the production of the spare parts, accessories or tools; and
(ii)evidence of the value of the materials; and
(iii)records of the production of the spare parts, accessories or tools;
(g)if the goods are packaged for retail sale in packaging material or a container that was purchased by the exporter:
(i)records of the purchase of the packaging material or container; and
(ii)evidence of the value of the packaging or container;
(h)if the goods are packaged for retail sale in packaging material or a container that was produced by the exporter:
(i)records of the purchase of all materials that were purchased for use or consumption in the production of the packaging material or container; and
(ii)evidence of the value of the materials; and
(iii)records of the production of the packaging material or container;
(i)a copy of the Certificate of Origin in relation to the goods.
(2)The records must be kept for a period of at least 5 years starting on the date of issue of the Certificate of Origin in relation to the goods.
(3)The exporter:
(a)may keep a record under this regulation at any place (whether or not in
); and Australia
(b)must ensure that:
(i)the record is kept in a form that would enable a determination of whether the goods are Australian originating goods in accordance with the Agreement; and
(ii)if the record is not in English — the record is kept in a place and form that would enable an English translation to be readily made; and
(iii)if the record is kept by mechanical or electronic means — the record is readily convertible into a hard copy in English.
(4)In this regulation, the following words and expressions have the same meaning as in Division 1D of Part VIII of the Act:
(a)Agreement;
(b)Australian originating goods;
(c)Certificate of Origin;
(d)Harmonized System;
(e)produce.
105EExportation of goods to
— Record keeping by the producer of the goods Thailand
(1)For subsection 126AG (1) of the Act, the producer of goods mentioned in that subsection, whether or not the producer is the exporter of the goods, must keep the following records:
(a)records of the purchase of the goods;
(b)if the producer is the exporter of the goods — evidence of the classification of the goods under the Harmonized System;
(c)evidence that payment has been made for the goods;
(d)evidence of the value of the goods;
(e)records of the purchase of all materials that were purchased for use or consumption in the production of the goods and evidence of the classification of the materials under the Harmonized System;
(f)evidence of the value of those materials;
(g)records of the production of the goods;
(h)if the goods include any spare parts, accessories or tools that were purchased by the producer:
(i)records of the purchase of the spare parts, accessories or tools; and
(ii)evidence of the value of the spare parts, accessories or tools;
(i)if the goods include any spare parts, accessories or tools that were produced by the producer:
(i)records of the purchase of all materials that were purchased for use or consumption in their production; and
(ii)evidence of the value of the materials; and
(iii)records of the production of the spare parts, accessories or tools;
(j)if the goods are packaged for retail sale in packaging material or a container that was purchased by the producer:
(i)records of their purchase; and
(ii)evidence of the value of the packaging material or container;
(k)if the goods are packaged for retail sale in packaging material or a container that was produced by the producer:
(i)records of the purchase of all materials that were purchased for use or consumption in the production of the packaging material or container; and
(ii)evidence of the value of the materials; and
(iii)records of the production of the packaging material or container;
(l)a copy of the Certificate of Origin in relation to the goods.
(2)The records must be kept for a period of at least 5 years starting on the date of issue of the Certificate of Origin in relation to the goods.
(3)The producer:
(a)may keep a record under this regulation at any place (whether or not in
); and Australia
(b)must ensure that:
(i)the record is kept in a form that would enable a determination of whether the goods are Australian originating goods in accordance with the Agreement; and
(ii)if the record is not in English — the record is kept in a place and form that would enable an English translation to be readily made; and
(iii)if the record is kept by mechanical or electronic means — the record is readily convertible into a hard copy in English.
(4)In this regulation, the following words and expressions have the same meaning as in Division 1D of Part VIII of the Act:
(a)Agreement;
(b)Australian originating goods;
(c)Certificate of Origin;
(d)Harmonized System;
(e)produce.
[2] After regulation 126A
insert
126BOther circumstances under which refunds, rebates and remissions are made — Free Trade Agreements
(1)For subsection 163 (1) of the Act, the following circumstances are prescribed:
(a)duty has been paid on Thai originating goods (other than goods mentioned in subregulation (2));
(b)duty has been paid on goods (other than goods mentioned in subregulation (2)):
(i)that would have been Thai originating goods if, at the time the goods were imported, the importer held a Certificate of Origin or a copy of a Certificate of Origin for the goods; and
(ii)for which the importer holds a Certificate of Origin or a copy of a Certificate of Origin at the time of making the application for the refund.
(2)Subregulation (1) does not apply to:
(a)safeguard goods; and
(b)goods that would have been safeguard goods if, at the time the goods were imported, the importer held a Certificate of Origin or a copy of a Certificate of Origin for the goods.
(3)A person may not apply for duty to be refunded under paragraph 126 (1) (e) in respect of:
(a)goods mentioned in subregulation (1), to the extent that an application for a refund relates to 1 or more of the factors that determine whether the goods are Thai originating goods; or
(b)goods mentioned in subregulation (2), to the extent that an application for a refund relates to 1 or more of the factors that determine whether the goods are Thai originating goods.
(4)In this regulation:
Certificate of Origin has the meaning given in subsection 153ZA (1) of the Act.
safeguard goods has the meaning given in subsection 16A (7) of the Customs Tariff Act 1995.
Thai originating goods has the meaning given in subsection 153ZA (1) of the Act.
[3] Subregulation 128B (6), after definition of deductible administrative costs
insert
Thai originating goods has the meaning given in subsection 153ZA (1) of the Act.
[4] After subregulation 128B (7)
insert
(8)The amount of a refund, rebate or remission of duty that may be made in the circumstance prescribed in paragraph 126B (1) (a) is the difference between the amount of duty paid on the goods and the amount of duty payable on the goods as Thai originating goods.
(9)The amount of a refund, rebate or remission of duty that may be made in the circumstance prescribed in paragraph 126B (1) (b) is the difference between the amount of duty paid on the goods and the amount of duty payable on the goods if they had been Thai originating goods at the time of their importation.
Notes
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, 349 and 350; 2001 Nos. 30, 63, 89, 119, 211 and 335; 2002 Nos. 28, 98, 138, 195, 256, 310, 328 and 329; 2003 Nos. 16, 51, 65, 178, 186, 227, 237, 249 and 319; 2004 Nos. 88, 165, 243, 258, 259 and 364.
Notified in the Commonwealth of
Australia
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