Customs Regulations (Amendment) (Cth)

Statutory

Rules1991No. 109 1

__________________

  

Customs Regulations 2(Amendment)

  

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council and under section 4 of the Acts Interpretation Act 1901, make the following Regulations under the Customs Act 1901.

 

 Dated 30 May 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   These Regulations commence on 1 June 1991.

 

2.   Amendment

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

   

3.   New regulations 97 and 98

3.1   After regulation 96, insert:

 

Entry of goods for export

“97.

(1)   Goods of the following kinds are prescribed for the purposes of paragraph 113 (2) (b) of the Act:

 (a) dutiable goods on which the duty is unpaid;

• (b)

  excisable goods within the meaning of the Excise Act 1901 on which the excise duty is unpaid;

• (c)

  goods in respect of which a person intends to claim a drawback of duty, a drawback of excise duty under the Excise Act 1901 or a drawback of sales tax under the  Sales Tax Assessment Act (No.5) 1930;

(d) goods in respect of which sales tax is payable but unpaid under the Sales Tax Assessment Act (No.5) 1930.

 “(2)

Goods of the following kinds are prescribed for the

purposes of paragraph 113 (2) (c) of the Act:

 (a) dutiable goods on which the duty is unpaid;

• (b)

  excisable goods within the meaning of the Excise Act 1901 on which the excise duty is unpaid;

• (c)

  goods in respect of which a person intends to claim a drawback of duty, a drawback of excise duty under the Excise Act 1901 or a drawback of sales tax under the  Sales Tax Assessment Act (No.5) 1930;

(d) goods in respect of which sales tax is payable but unpaid under the  Sales Tax Assessment Act (No.5) 1930.

 “(3)

Goods (other than petroleum products supplied for use as fuel to provide  locomotive power) that are aircraft’s stores, within the meaning of Part VII of the Act, are prescribed for the purposes of paragraph 113 (2) (f) of the Act if:

 (a) the goods are supplied to aircraft (whether or not engaging in international flights) by a person whose business  includes providing stores for aircraft engaging in international flights in accordance with an international airline licence issued under the Air Navigation  Regulations; and

(b)

the goods would be:

 (i) dutiable goods if entered for home consumption  under subsection 68 (1) of the Act; or

 (ii) excisable goods within the meaning of the Excise Act 1901 if entered for home consumption under subsection 58 (1) of that Act; and

(c)

the condition specified in paragraph (5) (a) is satisfied in  respect of the goods.

 “(4)

Goods that are aircraft’s stores or ship’s stores, within the meaning of Part VII of the Act, are prescribed for the purposes of paragraph 113 (2) (f) of the Act if:

 (a) the goods are a petroleum product supplied for use as fuel to provide locomotive power, and the conditions specified in subregulation (5) are satisfied in respect of the goods; or

 (b) the goods are not:

 (i) goods specified in subregulation (3) or paragraph  (a); or

 (ii) goods that would be dutiable goods if entered for  home consumption under subsection 68 (1) of the  Act; or

 (iii) goods that would be excisable goods within the  meaning of the Excise Act 1901 if entered for home  consumption under subsection 58 (1) of that Act;

 and the condition specified in paragraph (5) (a) is satisfied in respect of the goods.

 “(5)

The following are the conditions referred to in this regulation:

• (a)

  at all reasonable times the owner of the goods must make available to an officer for examination records that show details of the receipt, use and disposal of the goods;

• (b)

  a return in an approved form or approved statement in respect of the goods must be lodged with Customs by the owner of goods within 7 days of the end of each month.

 

Export entry advices under section 114C of the Act

“98.

(1)    Where an export entry in respect of goods has been transmitted to Customs by means of the EXIT computer system, the relevant export entry advice under subsection 114C (1) of the Act must be given by transmission by means of that system.

 “(2)

Where a documentary export entry has been communicated to Customs, the relevant export entry advice under subsection 114C (1) of the Act may be given:

• (a)

  by the delivery of the advice by an officer to the owner; or

• (b)

  by making the advice available for collection during business hours at a place within a Customs office that has been allocated to the owner for collection of documents from Customs; or

• (c)

  by transmitting the advice by electronic facsimile means to a facsimile number nominated by the owner on the entry; or

• (d)

  by posting the advice by pre-paid post to the postal address (which may be a post office box number) nominated by the owner on the entry.

   
• “(3)

  An export entry advice must contain:

• (a)

  the export entry advice number that is the Customs identifying number in respect of the export entry to which the advice relates; and

• (b)

  the identifying reference, specified in the export entry to which the advice relates, of the registered user or the owner communicating the export entry to Customs; and

• (c)

  a statement that the consignment of goods is cleared for exportation, or is not so cleared, as the case requires; and

• (d)

  except in a case to which subregulation (1) applies, the name of the owner of the goods.”.

 

4.   Regulation 99 (Entry for export—required particulars)

4.1   Omit the regulation, substitute:

 

Communication of entries, submanifests, manifests and withdrawals

“99.

(1)    A document referred to in subsection 119D (1) of the Act may be sent to the relevant officer in accordance with that subsection:

• (a)

  by transmitting the document by electronic facsimile means to a facsimile number specified by Customs for the purpose; or

• (b)

  by posting the document by pre-paid post to a postal address specified by Customs for the purpose.

 “(2)

An officer referred to in subsection 119D (1) of the Act who receives a document of a kind referred to in that subsection must promptly apply to the document a stamp denoting the time when the officer received it.

“(3)

A document to which a stamp has been applied under subregulation (2) is taken, for the purposes of subsection 119D (1) of the Act, to have been communicated to Customs at the time of receipt denoted by the stamp.

 

Shipment of goods

“100.

(1)    Goods of the following kinds are prescribed for the purposes of section 120 of the Act:

• (a)

  stores in respect of which a Collector has granted approval under subsection 129 (1) of the Act; and

• (b)

  ship’s ballast approved by an officer doing duty in respect of the granting of Certificates of Clearance; and

• (c)

  baggage accompanying or intended to accompany a passenger, if it consists of goods of a kind specified in paragraph (2) (a) or (b).

 “(2)

For the purposes of paragraph (1) (c), the following kinds of goods are specified:

• (a)

  goods taken through Customs personally by a passenger on departure from Australia; and

• (b)

  goods consigned for transport as:

 (i) a passenger’s allowed ticket baggage; or

 (ii) as the passenger’s excess baggage (other than baggage consigned as cargo on an airway bill or a bill of lading).”.

 

5.   Regulation 99A (Particulars required of goods exempted from entry for export)

5.1   Omit the regulation.

  

6.   Regulation 99B (Australian Harmonised Export Commodity Classification document)

6.1   Omit the regulation.

  

7.   Regulation 100 (Goods exempt from entry for export)

7.1   Omit the regulation.

  

8.   Regulation 100A (Coal exempted from entry for export)

8.1   Omit the regulation.

  

9.   Regulation 101 (Forms for outward manifest)

9.1   Omit the regulation.

  

10.   Regulation 124 (Security for payment of duty)

10.1   Paragraph 124 (3) (c):

Omit “in accordance with Form 38”.

  

11.   Regulation 134

11.1   Paragraph 134 (1) (a):

After “approved form,”, insert “or in an approved statement,”.

  

12.   Regulation 179A (Commercial documents not required to be kept)

12.1   Omit the regulation.

  

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NOTES

 

1. Notified in the Commonwealth of Australia Gazette on 31 May 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 Nos. 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 No.30.