Customs Amendment Regulations 2009 (No. 6) (Cth)

Customs Amendment Regulations 2009 (No. 6)¹

Select Legislative Instrument 2009 No. 277

I, QUENTIN BRYCE, 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 8 October 2009

QUENTIN BRYCE

Governor-General

By Her Excellency’s Command

BRENDAN O’CONNOR

Minister for Home Affairs

Name of Regulations

These Regulations are the Customs Amendment Regulations 2009 (No. 6).

Commencement

These Regulations commence on the commencement of Schedule 1 to the Customs Amendment (ASEAN–Australia–New Zealand Free Trade Agreement Implementation) Act 2009.

Amendment of Customs Regulations 1926

Schedule 1 amends the Customs Regulations 1926.

Schedule 1 Amendments

(regulation 3)

[1] After regulation 126C

insert

126DOther circumstances under which refunds, rebates and remissions are made — AANZ originating goods

(1)For subsection 163 (1) of the Act, the following circumstances are prescribed:

(a)duty has been paid on AANZ originating goods;

(b)duty has been paid on goods:

(i)that would have been AANZ originating goods if, at the time the goods were imported, the importer had a Certificate of Origin, or a copy of the Certificate of Origin, for the goods; and

(ii)for which the importer has a Certificate of Origin, or a copy of the Certificate of Origin, at the time of making the application for the refund.

(2)A person may not apply for duty to be refunded under paragraph 126 (1) (e) in respect of 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 AANZ originating goods.

(3)In this regulation:

AANZ originating goods has the meaning given in subsection 153ZKB (1) of the Act.

Certificate of Origin has the meaning given in subsection 153ZKB (1) of the Act.

[2] Paragraph 128 (1) (e)

omit

126B (1) or 126C (1)

insert

126B (1), 126C (1) or 126D (1)

[3] Paragraph 128 (1A) (b)

omit

126B (1) or 126C (1)

insert

126B (1), 126C (1) or 126D (1)

[4] After subparagraph 128A (4) (a) (vi)

insert

(vii)subregulation 126D (1); or

[5] Subregulation 128B (6), before the definition of allowable factory cost

insert

AANZ originating goods has the meaning given in subsection 153ZKB (1) of the Act.

[6] After subregulation 128B (11)

insert

The amount of a refund, rebate or remission of duty that may be made in the circumstance prescribed in paragraph 126D (1) (a) is the difference between the amount of duty paid on the goods and the amount of duty payable on the goods as AANZ originating goods.

The amount of a refund, rebate or remission of duty that may be made in the circumstance prescribed in paragraph 126D (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 AANZ originating goods at the time of their importation.

Note

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