Customs Amendment Regulations 2006 (No. 1) (Cth)

Customs Amendment Regulations 2006 (No. 1)¹

Select Legislative Instrument 2006 No. 80

I, PROFESSOR MARIE BASHIR, AC, CVO, Administrator of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Customs Act 1901.

Dated 26 April 2006

MARIE BASHIR

Administrator

By Her Excellency’s Command

CHRISTOPHER MARTIN ELLISON

Minister for Justice and Customs

Name of Regulations

These Regulations are the Customs Amendment Regulations 2006 (No. 1).

Commencement

These Regulations commence on the day after they are registered.

Amendment of Customs Regulations 1926

Schedule 1 amends the Customs Regulations 1926.

Transitional

(1)In this Regulation:

amended Customs Act has the same meaning as in section 4 of the Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2004.

unamended Customs Act has the same meaning as in section 4 of the Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2004.

unamended Customs Regulations means the Customs Regulations 1926 as in force without the amendments made by Schedule 1.

(2)The amendments made by Schedule 1 apply in relation to goods that are:

(a)entered under the amended Customs Act; or

(b)the subject of information provided to Customs under section 71AAAB or 71AAAF of the amended Customs Act.

(3)Despite the amendments made by Schedule 1, the unamended Customs Regulations continue to apply in relation to goods that:

(a)were entered under the unamended Customs Act; or

(b)were the subject of information provided to Customs under section 71 of the unamended Customs Act.

Note For the application of provisions of the unamended Customs Regulations in circumstances that are not covered by this regulation, see section 15 of the Legislative Instruments Act 2003.

Schedule 1 Amendments

(regulation 3)

[1] Subregulation 128A (3)

omit

12 months

insert

4 years

[2] Subregulations 128A (4), (4A), (4B) and (5)

substitute

(4)Subject to subregulation (5), an application for a refund of duty, in relation to:

(a)a circumstance specified in:

(i)paragraph 126 (1) (da); or

(ii)paragraph 126 (1) (e); or

(iii)paragraph 126 (1) (eb); or

(iv)any of paragraphs 126 (1) (f) to (z); or

(v)subsection 126B (1); or

(b)any circumstance other than a circumstance referred to in the preceding provisions of this regulation or in paragraph 126 (1) (ea);

may be made within 4 years after the date on which the duty was paid.

(5)If any of the following events occurs more than 3 years after the duty was paid, an application for a refund of duty may be made within 12 months of the occurrence of the event:

(a)a reduction of the duty payable on goods entered for home consumption, on which duty has been paid, in consequence of:

(i)a Customs Tariff, or a Customs Tariff alteration, proposed in the Parliament; or

(ii)the publication in the Gazette of a notice under subsection 273EA (1) of the Act of an intention to propose in the Parliament a Customs Tariff or a Customs Tariff alteration; or

(iii)in the case of an amendment of the Customs Tariff Act 1995 — the later of:

(A)the Royal Assent to the amendment; or

(B)the commencement of the amendment;

(b)the making of:

(i)a by‑law under Part XVI of the Act ; or

(ii)a determination under Part XVI of the Act;

the effect of which is that duty is not payable on those goods or duty is payable on those goods at a rate which is less than the rate which was applicable when the goods were entered for home consumption;

(c)if duty has been paid on goods that were first entered for home consumption at a time when a TCO, made in respect of those goods under Part XVA of the Act, was in force or was taken to have come into force — the latest of the following events:

(i)the entry of the particular goods for home consumption;

(ii)the gazettal of the TCO under section 269R of the Act;

(iii)the gazettal of a decision on an application for reconsideration under section 269SH of the Act;

(iv)if, under subsection 269SD (2) of the Act, the TCO is revoked and a new TCO is made in respect of the goods — the gazettal of a notice of the decision under that subsection under section 269SE of the Act;

(v)a decision of the Administrative Appeals Tribunal on an application under paragraph 273GA (1) (n), (o), (p), (q), (r) or (s) of the Act.

Note Paragraphs (5) (a), (b) and (c) relate to circumstances that are specified in subregulation 126 (1):

(a)paragraph (5) (a) relates to paragraph 126 (1) (eb);

(b)paragraph (5) (b) relates to paragraph 126 (1) (f);

(c)paragraph (5) (c) relates to paragraph 126 (1) (r).

[3] Paragraph 128AA (1) (c)

omit

12 months

insert

4 years

Note

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