Customs Regulations (Amendment) (Cth)

Statutory

Rules1991No. 290 1

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Customs Regulations 2(Amendment)

  

I, THE 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 10 September 1991.

 

  BILL HAYDEN

 Governor-General

 

 By His Excellency’s Command,

   

D. BEDDALL

Minister of State for Small Business and Customs

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1.   Commencement

1.1   Regulation 6 is taken to have commenced on 15 July 1991.

  

2.   Amendment

2.1   The Customs Regulations are amended as set out in these Regulations.

   

3.   Regulation 126 (Circumstances under which refunds, rebates and remissions are made)

3.1   Subregulation 126 (1):

Omit “Where:”, substitute “Each of the following circumstances is prescribed for the purposes of section 163 of the Act, namely where:”.

 

3.2   After paragraph (ea), insert:

• “(eb)

  in consequence of:

   (i) a Customs Tariff, or a Customs Tariff alteration, proposed in the Parliament; or

   (ii) the publication in the Gazette of a notice under subsection 273EA (1) of an intention to propose in the Parliament a Customs Tariff or a Customs Tariff alteration; or

   (iii) in the case of an amendment of the Customs Tariff Act 1987—the later of:

   (A) the Royal Assent to the amendment; or

   (B) the commencement of the amendment;

 there is a reduction of the duty payable on goods entered for home consumption on which duty has been paid;”.

 

3.3   Subregulation 126 (1):

Omit paragraph (p) and all the following words, substitute:

• “(p)

  duty has been paid on petrol and that petrol, in whole or in part, is returned to a warehouse or to a manufacturer.”.

4.   New regulation 127AA

4.1   After regulation 127, insert:

Rounding down cash payments of duty

 “127AA. For the purposes of subsection 163 (1) of the Act, if an amount of duty payable on goods:

(a)

is to be paid in cash; and

(b)

is not a multiple of 5 cents;

the number of cents in excess of the next lower amount that is a multiple of 5 cents must be remitted.”.

 

5.   Regulation 128A (Time for application for refund of duty)

5.1   After subregulation 128A (4), insert:

 

 “(4A) An application for a refund of duty in a circumstance specified in paragraph 126 (1) (eb) may be made within 12 months of the first occurrence of a relevant event specified in subparagraph 126 (1) (eb) (i), (ii) or (iii).”.

6.   Schedule 2 (Goods in respect of which concession orders shall not be made)

6.1   Item 38 (column 3):

Omit “all-terrain vehicles”, substitute “all-terrain vehicles, Formula Ford racing cars”.

  

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NOTES

 

1. Notified in the Commonwealth of Australia Gazette on 17 September 1991.

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, 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; 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; 1983 Nos. 92, 93, 327, 328, 329 and 330; 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 and 228.