Customs Amendment Regulations 2006 (No. 2) (Cth)

Customs Amendment Regulations 2006 (No. 2)¹

Select Legislative Instrument 2006 No. 170

I, PROFESSOR MARIE BASHIR, AC, CVO, Deputy of the 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 28 June 2006

MARIE BASHIR
Deputy of the

Governor‑General

By His Excellency’s Command

CHRISTOPHER MARTIN ELLISON

Minister for Justice and Customs

1. Name of Regulations

These Regulations are the Customs Amendment Regulations 2006 (No. 2).

1. Commencement

These Regulations commence on 1 July 2006.

1. Amendment of Customs Regulations 1926

Schedule 1 amends the Customs Regulations 1926.

Schedule 1          Amendments

(regulation 3)

[1]          After regulation 1C

insert

1DExcise‑equivalent goods (Act s 4)

(1)For the definition of excise‑equivalent goods in subsection 4 (1) of the Act, the goods classified under any of the following subheadings are prescribed:

2203.00.31	2203.00.39	2203.00.61
2203.00.62	2203.00.69	2203.00.71
2203.00.72	2203.00.79	2204.10.23
2204.10.29	2204.10.83	2204.10.89
2204.21.30	2204.21.90	2204.29.30
2204.29.90	2205.10.30	2205.10.90
2205.90.30	2205.90.90	2206.00.52
2206.00.59	2206.00.62	2206.00.69
2206.00.74	2206.00.75	2206.00.78
2206.00.82	2206.00.83	2206.00.89
2206.00.92	2206.00.99	2207.10.00
2207.20.10	2208.20.10	2208.20.90
2208.30.00	2208.40.00	2208.50.00
2208.60.00	2208.70.00	2208.90.20
2208.90.90	2401.10.00	2401.20.00
2401.30.00	2402.10.20	2402.10.80
2402.20.20	2402.20.80	2403.10.30
2403.10.70	2403.91.00	2403.99.80
2707.10.00	2707.20.00	2707.30.00
2707.50.00	2709.00.90	2710.11.61
2710.11.69	2710.11.70	2710.11.80
2710.19.16	2710.19.20	2710.19.40
2710.19.51	2710.19.52	2710.19.53
2710.19.70	2710.19.80	2710.19.91
2710.19.92	2710.91.16	2710.91.20
2710.91.40	2710.91.51	2710.91.52
2710.91.53	2710.91.61	2710.91.69
2710.91.70	2710.91.80	2710.91.91
2710.91.92	2710.99.16	2710.99.20
2710.99.40	2710.99.51	2710.99.52
2710.99.53	2710.99.61	2710.99.69
2710.99.70	2710.99.80	2710.99.91
2710.99.92	2902.20.00	2902.30.00
2902.41.00	2902.42.00	2902.43.00
2902.44.00	3403.11.10	3403.11.90
3403.19.10	3403.19.90	3403.91.10
3403.91.90	3403.99.10	3403.99.90
3811.21.10	3811.21.90	3817.00.10
3819.00.00	3824.90.20	3824.90.30.

(2)In subregulation (1), a reference to a subheading is a reference to that subheading in Schedule 3 to the Customs Tariff Act 1995 as in force from time to time.

[2]          Subregulation 32 (1)

substitute

(1)For section 69 of the Act, the following goods are prescribed:

(a)tobacco and tobacco products;

(b)beverages classified under any of the following subheadings:

2204.10.21	2204.10.22	2204.10.81
2204.10.82	2204.21.10	2204.21.20
2204.29.10	2204.29.20	2204.30
2205.10.10	2205.10.20	2205.90.10
2205.90.20	2206.00.4	2206.00.51
2206.00.61	2208.90.10;

(c)petroleum products classified under any of the following subheadings:

2207.20.10	2707.10.00	2707.20.00
2707.30.00	2707.50.00	2709.00.90
2710.11.61	2710.11.69	2710.11.70
2710.11.80	2710.19.16	2710.19.20
2710.19.40	2710.19.51	2710.19.52
2710.19.53	2710.19.70	2710.19.80
2710.91.16	2710.91.20	2710.91.40
2710.91.51	2710.91.52	2710.91.53
2710.91.61	2710.91.69	2710.91.70
2710.91.80	2710.99.16	2710.99.20
2710.99.40	2710.99.51	2710.99.52
2710.99.53	2710.99.61	2710.99.69
2710.99.70	2710.99.80	2902.20.00
2902.30.00	2902.41.00	2902.42.00
2902.43.00	2902.44.00	3817.00.10
3824.90.20	3824.90.30.

[3]          Regulation 50

substitute

1. Warehouse licence fees — general

(1)In this regulation:

warehouse licence has the same meaning as in Part V of the Act.

year means a period of 12 months commencing on 1 July.

(2)For section 85 of the Act, and subject to regulation 50A, the fee for the grant of a warehouse licence that comes into effect on 1 July is $7 000.

(2A)For section 85 of the Act, and subject to regulation 50A, the fee for the grant of a warehouse licence that comes into effect on a day other than 1 July is worked out using the following formula:

where:

licence days are days in the year for which the licence will be in force.

(2B)For section 85 of the Act, and subject to regulation 50A, the fee for the renewal of a warehouse licence is $4 000.

Note   Regulation 50A relates to dual licensed places.

50AWarehouse licence fees — dual licensed places

(1)In this regulation:

dual licences means a warehouse licence granted under Part V of the Act and a manufacturer licence granted under the Excise Act 1901.

warehouse licence has the same meaning as in Part V of the Act.

(2)This regulation applies if a person is required to hold dual licences under section 105E of the Act and:

(a)the place in respect of which a warehouse licence is to be granted is used primarily for the manufacture of excisable goods classified under item 10 of the Schedule to the Excise Tariff Act 1921; and

(b)goods classified under any of the following subheadings are used in the manufacture of those excisable goods:

2207.20.10	2707.10.00	2707.20.00
2707.30.00	2707.50.00	2709.00.90
2710.11.61	2710.11.69	2710.11.70
2710.11.80	2710.19.16	2710.19.20
2710.19.40	2710.19.51	2710.19.52
2710.19.53	2710.19.70	2710.19.80
2710.19.91	2710.19.92	2710.91.16
2710.91.20	2710.91.40	2710.91.51
2710.91.52	2710.91.53	2710.91.61
2710.91.69	2710.91.70	2710.91.80
2710.91.91	2710.91.92	2710.99.16
2710.99.20	2710.99.40	2710.99.51
2710.99.52	2710.99.53	2710.99.61
2710.99.69	2710.99.70	2710.99.80
2710.99.91	2710.99.92	2902.20.00
2902.30.00	2902.41.00	2902.42.00
2902.43.00	2902.44.00	3403.11.10
3403.11.90	3403.19.10	3403.19.90
3403.91.10	3403.91.90	3403.99.10
3403.99.90	3811.21.10	3811.21.90
3817.00.10	3819.00.00	3824.90.20
3824.90.30.

(3)In paragraph (2) (b), a reference to a subheading is a reference to that subheading in Schedule 3 to the Customs Tariff Act 1995 as in force from time to time.

(4)For section 85 of the Act, the fee for the grant of a warehouse licence that comes into effect on any day is $1 000.

(5)No fee is payable for the renewal of the warehouse licence.

(6)However, if, at any time, the primary use of the warehouse changes:

(a)subregulation (5) does not apply; and

(b)a fee for the renewal of the warehouse licence is payable as if subregulation 50 (2B) applied to the licence.

50BPayment of warehouse licence fees

(1)In this regulation:

year means a period of 12 months commencing on 1 July.

(2)The fee mentioned in subregulation 50 (2) or (2B), or the fee applied by paragraph 50A (6) (b), in respect of a licence that is granted or renewed for a year is payable:

(a)in full on the first day of that year; or

(b)by instalments, each of an amount equal to one‑quarter of the amount of the fee, on the first days of July, October, January and April, respectively, in that year;

as the holder of the licence elects.

(3)The fee mentioned in subregulation 50 (2A) in respect of a licence that is granted for a period of less than 12 months in a year is payable in accordance with the table.

Item	If the period commences …	the fee is payable …
1	before 2 October	either:    (a)  in full on the first day of the period; or   (b)  by instalments of:         (i)   one‑half of the amount of the fee on the first day of the period; and        (ii)   one‑quarter of the amount of the fee on 1 January; and       (iii)   one‑quarter of the amount of the fee on 1 April; as the holder of the licence elects
2	on or after 2 October and before 2 January	either:    (a)  in full on the first day of the period; or   (b)  by instalments of:         (i)   three‑quarters of the amount of the fee on the first day of the period; and        (ii)   one‑quarter of the amount of the fee on 1 April; as the holder of the licence elects
3	on or after 2 January	in full on the first day of the period

(4)The fee mentioned in subregulation 50A (4) is payable in full on the day on which the warehouse licence comes into effect.

Note

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