Customs Amendment Regulations 2011 (No. 2) (Cth)
Customs Amendment Regulations 2011 (No. 2)1
Select Legislative Instrument 2011 No. 189
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 19 October 2011
QUENTIN BRYCE
Governor-General
By Her Excellency’s Command
BRENDAN O’CONNOR
Minister for Home Affairs
Contents
1Name of Regulations 3
2Commencement 3
3Amendment of Customs Regulations 1926 3
4Amendment of Customs Regulations 1926 3
Schedule 1Amendments commencing on commencement of Part 1 of Schedule 1 to Customs Tariff Amendment (Taxation of Alternative Fuels) Act 2011 4
Schedule 2Amendments commencing on commencement of Part 2 of Schedule 1 to Customs Tariff Amendment (Taxation of Alternative Fuels) Act 2011 11
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Name of Regulations
These Regulations are the Customs Amendment Regulations 2011 (No. 2).
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Commencement
These Regulations commence as follows:
(a)on the commencement of Part 1 of Schedule 1 to the Customs Tariff Amendment (Taxation of Alternative Fuels) Act 2011 — regulations 1 to 3 and Schedule 1;
(b)on the commencement of Part 2 of Schedule 1 to the Customs Tariff Amendment (Taxation of Alternative Fuels) Act 2011 — regulation 4 and Schedule 2.
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Amendment of Customs Regulations 1926
(1)Schedule 1 amends the Customs Regulations 1926.
(2)The amendments made by Schedule 1 that relate to fuel apply in relation to:
(a)fuel:
(i)that is imported into Australia before 1 December 2011; and
(ii)for which the time for working out the rate of import duty did not occur before 1 December 2011; and
(b)fuel that is imported into Australia on or after 1 December 2011.
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Amendment of Customs Regulations 1926
Schedule 2 amends the Customs Regulations 1926.
Schedule 1 Amendments commencing on commencement of Part 1 of Schedule 1 to Customs Tariff Amendment (Taxation of Alternative Fuels) Act 2011
(regulation 3)
[1] Subregulation 1D (1)
substitute
(1)For the definition of excise‑equivalent goods in subsection 4 (1) of the Act, the goods classified under any of the following headings and subheadings are prescribed:
2203.00.61 2203.00.62 2203.00.69 2203.00.71 2203.00.72 2203.00.79 2203.00.91 2203.00.99 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 2206.00.13 2206.00.14 2206.00.21 2206.00.22 2206.00.23 2206.00.24 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 2710.11.62 2710.11.69 2710.11.70 2710.11.80 2710.19.16 2710.19.22 2710.19.28 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 2710.91.22 2710.91.28 2710.91.40 2710.91.51 2710.91.52 2710.91.53 2710.91.61 2710.91.62 2710.91.69 2710.91.70 2710.91.80 2710.91.91 2710.91.92 2710.99.16 2710.99.22 2710.99.28 2710.99.40 2710.99.51 2710.99.52 2710.99.53 2710.99.61 2710.99.62 2710.99.69 2710.99.70 2710.99.80 2710.99.91 2710.99.92 2711.11.00 2711.12.10 2711.13.10 2711.21.10 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 3824.90.50 3824.90.60.
[2] Regulation 32
substitute
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Like customable goods
(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 2710.11.62 2710.11.69 2710.11.70 2710.11.80 2710.19.16 2710.19.22 2710.19.28 2710.19.40 2710.19.51 2710.19.52 2710.19.53 2710.19.70 2710.19.80 2710.91.16 2710.91.22 2710.91.28 2710.91.40 2710.91.51 2710.91.52 2710.91.53 2710.91.61 2710.91.62 2710.91.69 2710.91.70 2710.91.80 2710.99.16 2710.99.22 2710.99.28 2710.99.40 2710.99.51 2710.99.52 2710.99.53 2710.99.61 2710.99.62 2710.99.69 2710.99.70 2710.99.80 2711.11.00 2711.12.10 2711.13.10 2711.21.10 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 3824.90.50 3824.90.60.
[3] Paragraph 50A (2) (b)
substitute
(b)goods classified under any of the following headings and 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 2710.11.62 2710.11.69 2710.11.70 2710.11.80 2710.19.16 2710.19.22 2710.19.28 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 2710.91.22 2710.91.28 2710.91.40 2710.91.51 2710.91.52 2710.91.53 2710.91.61 2710.91.62 2710.91.69 2710.91.70 2710.91.80 2710.91.91 2710.91.92 2710.99.16 2710.99.22 2710.99.28 2710.99.40 2710.99.51 2710.99.52 2710.99.53 2710.99.61 2710.99.62 2710.99.69 2710.99.70 2710.99.80 2710.99.91 2710.99.92 2711.11.00 2711.12.10 2711.13.10 2711.21.10 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 3824.90.50 3824.90.60.
[4] Paragraph 126 (1) (e)
substitute
(e)if paragraph (eaa) does not apply — duty has been paid through manifest error of fact or patent misconception of the law;
(eaa)all of the following apply:
(i)the goods on which duty has been paid are liquefied petroleum gas, liquefied natural gas or compressed natural gas;
(ii)duty has been paid through manifest error of fact or patent misconception of the law;
(iii)the person claiming a refund of the duty reasonably believes that the entity to which the goods were sold or supplied considered, at the time of the sale or supply, that duty was not payable on the goods;
[5] Paragraph 126 (1) (z)
substitute
(z)duty credit has been applied, in accordance with the ACIS Administration Act 1999, against customs duty that a person has already paid;
(za)duty is payable on goods that are liquefied natural gas and are not intended for use in an internal combustion engine in either a motor vehicle or vessel;
(zb)duty is payable on goods that are liquefied petroleum gas and are not intended for use in an internal combustion engine in either a motor vehicle or vessel.
[6] After regulation 126D
insert
126EConversion of measurements of LPG and compressed natural gas
(1)For the purposes of the Customs Acts, and for the purpose of determining a person’s liability to pay duty, if a quantity of LPG:
(a)is entered for home consumption as a quantity measured in kilograms; and
(b)is not measured using volumetric measurement equipment to calculate the amount of duty;
the quantity of LPG may be converted to litres at the rate of 1 kilogram of LPG to 1.885 litres of LPG.
(2)If:
(a)a person’s first dealing with a quantity of LPG in a financial year, for the purpose of determining the person’s liability to pay duty on LPG in the financial year, uses kilograms or litres; and
(b)the person proposes to deal with another quantity of LPG in the same financial year, for the same purpose in the same financial year, using the other unit of measurement;
the Collector is not required to accept the other unit of measurement, but may give the person permission to use the other unit.
(3)For the purposes of the Customs Acts, a quantity of compressed natural gas that is measured in megajoules may be converted to kilograms at the rate of 1 megajoule of compressed natural gas to 0.01893 kilograms of compressed natural gas.
[7] Regulation 128AA, heading
substitute
128AARefunds and remissions not requiring an application
[8] After subregulation 128AA (2)
insert
(3)For subsection 163 (1AD) of the Act, in a circumstance specified in paragraph 126 (1) (za) or (zb), it is not necessary to apply for a remission of duty.
Schedule 2 Amendments commencing on commencement of Part 2 of Schedule 1 to Customs Tariff Amendment (Taxation of Alternative Fuels) Act 2011
(regulation 4)
[1] Subregulation 1D (1)
insert in numerical order
2710.12.62
[2] Paragraph 32 (1) (c)
insert in numerical order
2710.12.62
[3] Paragraph 50A (2) (b)
insert in numerical order
2710.12.62
Note
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All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See
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