Customs Regulations (Amendment) (Cth)
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I, The Governor-General of the Commonwealth of Australia, acting with the advice of the
Federal Executive Council, make the following Regulations under the
Dated 11 May 1995.
BILL HAYDEN
Governor-General
By His Excellency’s Command,
C. SCHACHT
Minister for Small Business, Customs and Construction
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1.1 The Customs Regulations are amended as set out in these Regulations.
[NOTE: These Regulations commence on gazettal: see
2.1 Paragraph 52 (1) (a):
Omit “39”, substitute “71B”.
2.2 Paragraph 52 (1) (b):
Omit “71B”, substitute “69”.
2.3 Subparagraphs 52 (4) (a) (ii) and (iii):
Omit “subregulation 37 (2)”, substitute “a form approved under section 71K of the Act or a statement approved under section 71L of the Act,”.
2.4 Paragraph 52 (4) (b):
Omit “subregulation 37 (3)”, substitute “a form approved under section 71K of the Act or a statement approved under section 71L of the Act,”.
2.5 Paragraph 52 (4) (c):
Omit “39”, substitute “71B”.
3.1 Paragraph 93 (7) (n):
Omit the paragraph, substitute:
“(n) that within 21 working days of the duty free shop after the end of a month, the proprietor must lodge with a Collector a return setting out:
(i) the name of the duty free shop; and
(ii) the invoice number of each invoice:
(A) prepared in accordance with paragraph (e) for goods delivered from the shop for export; and
(B) that specifies under sub-subparagraph (e) (ii) (A) a date of departure that is in the month; and
(C) a copy of which has not been removed during the month in accordance with subparagraph (h) (ii) or (j) (ii); and
(iii) the invoice number of each invoice:
(A) prepared in accordance with paragraph (e) for goods delivered from the shop for export; and
(B) that specifies under sub-subparagraph (e) (ii) (A) a date of departure that is in the month; and
(C) a copy of which has been removed during the month in accordance with subparagraph (h) (ii) or (j) (ii); and
(D) in respect of which an electronic record has not been provided in accordance with subregulation (9); and
(iv) in relation to an invoice referred to in subparagraph (ii) or (iii):
(A) the particulars required to be set out in the invoice; and
(B) the amount of customs duty payable in respect of the goods to which the invoice relates;
and must pay to a Collector an amount equal to the sum of the amounts of customs duty specified in the return.”.
3.2 Subregulation 93 (9):
Omit “paragraph 96 (10) (b)”, substitute “paragraph 96A (10) (b)”.
3.3 Paragraph 93 (9) (a):
Omit “paragraph” (second occurring), substitute “subparagraph”.
3.4 Paragraph 93 (9) (b):
Omit the paragraph, substitute;
“(b) the time within which the proprietor must provide that proof to the Collector is 10 working days of the duty free shop after the day of departure of the relevant traveller.”.
3.5 Subregulation 93 (10):
Omit the subregulation, substitute:
Within 21 working days of the duty free shop after the end of a month, the proprietor must produce a computer generated list in an approved form setting out the invoice number of each invoice:
(a) that specifies under sub-subparagraph (7) (e) (ii) (A) a date of departure that is in the month; and
(b) a copy of which has been removed during the month in accordance with subparagraph (7) (h) (ii) or (7) (j) (ii); and
(c) in respect of which an electronic record has been provided in accordance with subregulation (9).”.
4.1 Subregulation 126A (1):
Omit the subregulation, substitute:
This regulation applies to a person if:
(a) the person pays an amount of duty (in this regulation called
‘duty 1’ ) in respect of imported goods; and(b) the import entry in respect of the goods is taken to be withdrawn under section 71J of the Act because the person has amended the entry.”.
4.2 Subregulation 126A (2):
Omit “the second entry or”.
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1. Notified in the
Commonwealth of Australia Gazette on 18 May 1995.2. Statutory Rules 1926 No. 203 as amended by 1927 Nos. 17, 95 and 121; 1928 Nos. 47, 57, 74 and 95; 1929 Nos. 25, 56 and 127; 1930 Nos. 91, 138 and 140; 1931 Nos. 16, 42 and 90; 1932 No. 90; 1933 Nos. 21, 105, 106 and 129; 1934 Nos. 109 and 127; 1935 Nos. 1, 41, 69 and 113; 1936 Nos. 49 and 163; 1938 No. 111; 1939 No. 157; 1940 Nos. 203 and 256; 1946 Nos. 127 and 161; 1947 Nos. 29, 83, 94 and 152; 1948 No. 156; 1949 Nos. 34, 78, 95 and 111; 1950 No. 17; 1951 Nos. 34, 38, 71, 99, 106, 109 and 159; 1952 No. 96; 1953 No. 102; 1954 No. 21; 1955 Nos. 15, 32 and 66; 1956 Nos. 71, 83, 91 and 127; 1957 Nos. 57 and 76; 1958 No. 86; 1959 No. 106; 1960 Nos. 29 and 70; 1961 Nos. 60 and 144; 1962 Nos. 102 and 103; 1963 No. 149; 1964 No. 141; 1965 Nos. 86, 121 and 194; 1966 Nos. 15 and 173; 1967; Nos. 9 and 179; 1968 No. 68; 1969 Nos. 69, 77, 133, 152 and 186; 1970 Nos. 104, 113 and 170; 1971 Nos. 9, 59 and 170; 1972 No. 96; 1973 Nos. 155, 251, 257 and 268; 1974 Nos. 29 and 112; 1976 Nos. 261 and 262; 1977 Nos. 68, 137 and 188; 1978 Nos. 32, 147, 180 and 195; 1979 Nos. 181, 275 and 277; 1980 Nos. 109, 255, 372 and 377; 1981 Nos. 162, 265 and 382; 1982 Nos. 140, 255, 311, 335 and 404 and Act No. 108, 1982; Statutory Rules 1983
Nos. 92, 93, 327, 328, 329 and 330 and Act No. 101, 1983; Statutory Rules 1984 Nos. 13, 18, 137, 319 and 462; 1985 Nos. 12, 71, 76, 126, 306 and 308; 1986 Nos. 77, 91, 94, 144, 174, 175, 176, 215, 248, 361, 363, 367 and 368; 1987 Nos. 72, 102, 103, 124, 140, 162, 244, 297 and 316; 1988 Nos. 111, 179, 207, 260 and 270; 1989 Nos. 100, 101, 159, 160, 161, 162, 163, 243, 260 and 409; 1990 Nos. 6, 8, 123, 147, 148, 189, 217, 220, 222, 248, 274 and 450; 1991 Nos. 30, 109, 129, 139, 140, 228, 290, 316 and 384; 1992 Nos. 72, 175, 277 (as amended by 1992 No. 326), 328, 343, 344, 447 and 464; 1993 Nos. 66, 158 and 339; 1994 Nos. 53, 82, 183, 311, 312, 351, 366, 367, 391 and 435.
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