Customs Amendment Regulations 2006 (No. 4) (Cth)

Customs Amendment Regulations 2006 (No. 4)¹

Select Legislative Instrument 2006 No. 264

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 19 October 2006

P. M. JEFFERY

Governor‑General

By His Excellency’s Command

CHRISTOPHER MARTIN ELLISON

Minister for Justice and Customs

Name of Regulations

These Regulations are the Customs Amendment Regulations 2006 (No. 4).

Commencement

These Regulations commence on the day after they are registered.

Amendment of Customs Regulations 1926

Schedule 1 amends the Customs Regulations 1926.

Schedule 1 Amendments

(regulation 3)

[1] Paragraph 97 (1) (c)

substitute

(c)goods for which a person intends to claim a drawback of duty or a drawback of excise duty under the Excise Act 1901.

[2] Subregulations 129 (3) and (4)

substitute

(3)For the purposes of subregulation (1), goods are secondhand goods if, after their first importation into Australia, they have been used otherwise than for the purpose of being inspected or exhibited.

[3] Regulation 134

substitute

Conditions relating to the payment of drawback of import duty

(1)Drawback of import duty is not payable on the exportation of goods unless each of the requirements in this regulation is met.

(2)The goods must be available at all reasonable times before the exportation for examination by an officer.

(3)Records that show:

(a)that duty has been paid on the goods; and

(b)relevant details of the receipt and disposal of the goods by the owner;

must be available at all reasonable times for examination by an officer.

(4)The claim for drawback of import duty paid in respect of the goods must:

(a)be in an approved form; and

(b)set out the amount of the claim and such other information as the form requires.

(5)If the goods were exported before the day on which this regulation commences, the person who is the legal owner of goods at the time the goods are exported must give the claim to the Collector in the period:

(a)starting on the day on which the goods are exported; and

(b)ending 12 months after the day on which the goods are exported.

(6)If the goods were exported on or after the day on which this regulation commences, the person who is the legal owner of goods at the time the goods are exported must give the claim to the Collector in the period:

(a)starting on the day on which the goods are exported; and

(b)ending 4 years after the day on which the goods are exported.

(7)The claim must mention that, to the best of the knowledge, information and belief of the person making the claim, the goods have not been used in Australia otherwise than for the purpose of being inspected or exhibited.

(8)Either:

(a)the amount of the drawback must be at least $100; or

(b)all of the following must apply:

(i)the amount of the drawback is less than $100;

(ii)the amount is claimed at the same time, and using the same approved form, as 1 or more other claims by the owner of the goods for drawback of import duty on the exportation of other goods;

(iii)the sum of the drawbacks claimed is at least $100.

[4] After subregulation 135 (1)

insert

(1A)For paragraph 134 (4) (b), the amount of the claim may be calculated by reference to the amount of import duty paid on identical goods that were imported by the claimant on a previous occasion.

[5] Regulations 136 and 137

omit

[6] Regulation 138A

substitute

138AReview by Administrative Appeals Tribunal

An application may be made to the Administrative Appeals Tribunal for review of a decision of the CEO refusing to give consent under subregulation 125B (1).

[7] Subregulation 139 (3)

omit

Note

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