Customs Regulations (Amendment) (Cth)
__________________
I, The Governor-General of the Commonwealth of Australia, acting with the advice of the
Federal Executive Council and under section 4 of the
Dated 20 December 1994.
BILL HAYDEN
Governor-General
By His Excellency’s Command,
GORDON BILNEY
Minister for Development Co-operation and Pacific
Island Affairs for the Minister for Small Business,
Customs and Construction
____________
1.1 These
Regulations commence on the day on which Part 2 of the
2.1 The Customs Regulations are amended as set out in these Regulations.
3.1 After regulation 179, insert:
(1) In determining an amount to be:
(a) the cost of production or manufacture of goods in a country of export for the purposes of paragraph 269TAAD (4) (a) of the Act; or
(b) the administrative, selling and general costs associated with the sale of goods for the purposes of paragraph 269TAAD (4) (b) of the Act;
the Minister must take into account the matters, and use the methods of calculation, set out in this regulation.
If:
(a) an exporter or other seller of like goods keeps records relating to like goods; and
(b) the records:
(i) are in accordance with generally accepted accounting principles in the country of export; and
(ii) reasonably reflect the costs associated with the production, or manufacture, and sale of like goods;
the Minister must calculate the costs using the information set out in the records.
The Minister must take into account the information available to the Minister concerning the allocation of costs in relation to like goods, in particular to establish:
(a) appropriate amortisation and depreciation periods; and
(b) allowances for capital expenditures and other development costs;
including information given by the exporter or other seller of the goods referred to in subregulation (1) that demonstrates that the exporter or other seller of the goods has historically used the method of allocation.
If:
(a) the Minister identifies a non-recurring item of cost that benefits:
(i) current production of the goods referred to in subregulation (1); or
(ii) future production of those goods; or
(iii) current and future production of those goods; and
(b) the information referred to in subregulation (3) does not identify the item;
the Minister must adjust the costs identified by the exporter or other seller to take that item into account.
If:
(a) the Minister identifies a circumstance in which costs, during the investigation period, are affected by start-up operations; and
(b) the information referred to in subregulation (3) does not identify the circumstance;
the Minister must adjust the costs identified in the information:
(c) to take the circumstance into account; and
(d) to reflect:
(i) the costs at the end of the start-up period; or
(ii) if the start-up period extends beyond the investigation period—the most recent costs that can reasonably be taken into account by the Minister during the investigation.
If the Minister is satisfied that sufficient information has not been furnished or is not available to enable the cost of production or manufacture to be identified under the preceding subregulations (2) to (5) (inclusive), the cost is the amount determined by the Minister having regard to all relevant information.
For the purposes of this regulation, the Minister may disregard any information that he or she considers to be unreliable.
A word or expression that is defined in Part XVB of the Act and used in this regulation has the meaning given by that Part.
(1) In determining an amount to be:
(a) the administrative, selling and general costs associated with the sale of goods for the purposes of paragraph 269TAAD (4) (b) of the Act; or
(b) the profit on the sale of goods for the purpose of subsection 269TAC (5B) of the Act;
the Minister must take into account the matters, and use the methods of calculation, set out in this regulation.
Subject to subregulation (3):
(a) the Minister must calculate, for the purposes of paragraph 269TAAD (4) (b) of the Act, an amount representing the administrative, selling and general costs associated with the sale of the goods; and
(b) the Minister must calculate, for the purposes of subsection 269TAC (5B) of the Act, an amount representing the profit of the exporter or other seller of the goods;
using data relating to the production, or manufacture, and sale of like goods by the exporter or other seller of the goods referred to in subregulation (1) in the ordinary course of trade.
If the Minister is unable to calculate an amount using the data referred to in subregulation (2), the Minister must calculate the amount:
(a) by identifying the actual amounts incurred and realised by the exporter or other seller in respect of the production, or manufacture, and sale of the same general category of goods in the domestic market of the country of export; or
(b) by identifying the weighted average of the actual amounts incurred and realised by selected exporters for the production, or manufacture, and sale of like goods in the domestic market of the country of export.
Subject to subregulation (5), if the Minister is satisfied that sufficient information has not been furnished or is not available to enable costs or profits to be ascertained under subregulation (2) or (3), the cost or profit is the amount determined by the Minister having regard to all relevant information.
If:
(a) the Minister uses a method of calculation under subregulation (4) to calculate an amount representing the profit of the exporter or other seller of the goods; and
(b) the amount calculated exceeds the amount of profit normally realised by other exporters or producers on sales of goods of the same general category in the domestic market of the country of export;
the Minister must disregard the amount by which the amount calculated exceeds the amount of profit normally realised by other exporters or producers.
For the purposes of this regulation, the Minister may disregard any information that he or she considers to be unreliable.
A word or expression that is defined in Part XVB of the Act and used in this regulation has the meaning given by that Part.”.
4.1 Omit “after publication of the notice” (twice occurring), substitute “after the initiation of the investigation”.
1. Notified in the
Commonwealth of Australia Gazette on 23 December 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 and 391.
0
0
0