Customs Regulations (Amendment) (Cth)

Statutory Rules 1989 No. 4091

 

Customs Regulations2 (Amendment)

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

Dated 21 December 1989.

BILL HAYDEN

Governor-General

By His Excellency’s Command,

JOHN N. BUTTON

Minister of State for Industry, Technology

and Commerce

 

Principal Regulations

1. In these Regulations, “Principal Regulations”means the Customs Regulations.

Circumstances under which refunds, rebates and remissions are made

2. Regulation 126 of the Principal Regulations is amended:

(a) by omitting from subparagraph (n) (ii) “trade; or” and substituting “trade;”;

(b) by omitting from paragraph (o) (ii) “Excise Act 1901.” and substituting “Excise Act 1901; or”;

(c) by inserting after paragraph (o) the following paragraph:

“(p) duty has been paid on petrol and that petrol, in whole or in part, is returned to a warehouse or to a manufacturer;”;

(d) by adding at the end the following subregulation:

“(2) In paragraph (1) (p):

‘manufacturer’ has the same meaning as in the Excise Act 1901;

‘petrol’includes benzine, benzol, gasoline, naphtha, pentane and any petroleum, shale or coal tar distillate dutiable under the Act.”.

3. After regulation 128E of the Principal Regulations the following regulation is inserted:

Conditions for refund on petrol

“128F. (1) A refund of duty is not payable in a circumstance specified in paragraph 126 (1) (p) unless:

(a) the applicant for a refund keeps such records as to enable the authorised officer to readily determine and verify:

(i) the volume of petrol returned; and

(ii) that duty has been paid on the petrol returned to the warehouse or to a manufacturer; and

(b) in the case of the return of contaminated petrol:

(i) notice of the proposed return of that petrol to a warehouse or to a manufacturer has been given to and received by an authorised officer before the return of the petrol; and

(ii) the composition of the contaminated petrol and the ratios of petrol and other substance present in the contaminated petrol has, where required, been determined by analysis in accordance with subregulation (2).

“(2) The amount of petrol present in a quantity of contaminated petrol is to be determined as follows:

(a) an authorised officer may require that a sample of the contaminated petrol be taken for analysis to determine the composition of the contaminated petrol and the ratios of petrol and other substance present in the contaminated petrol; and

(b) if the authorised officer so determines, the sample taken under paragraph (a) must be taken in the presence of an officer; and

(c) the analysis of the sample must be undertaken in a laboratory that is a registered member of the National Association of Testing Authorities Australia.

“(3) The cost of the analysis referred to in paragraph (2) (c) is to be borne by the applicant for the refund.

“(4) The amount of any refund of duty in respect of petrol on which duty has been paid is to be based on the rate of duty applicable in relation to that petrol at the time that the petrol was entered for home consumption.

“(5) In this regulation:

‘authorised officer’means an officer authorised by the Comptroller for the purposes of this regulation;

‘contaminated petrol’means petrol that has been contaminated by being mixed with another substance;

 

‘manufacturer’ has the same meaning as in the Excise Act 1901;

‘petrol’ has the same meaning as in subregulation 126 (2).”.

 

NOTES

1. Notified in the Commonwealth of Australia Gazette on 21 December 1989.

2. Statutory Rules 1926 No. 203 as amended to date. For previous amendments see