Customs Regulations (Amendment) (Cth)
__________________
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 17 December 1992.
BILL HAYDEN
Governor-General
By His Excellency’s Command,
D. BEDDALL
Minister of State for Small Business, Construction
and Customs
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1.1 Regulation 3 commences on 1 January 1993.
1.2 Regulation 7 is taken to have commenced on 22 September 1992.
The remainder of these Regulations commence
on gazettal: see
2.1 The Customs Regulations are amended as set out in these Regulations.
3.1 Paragraph 93 (7) (b):
Omit the paragraph.
3.2 Paragraph 93 (7) (c):
Omit “tenth”, substitute “30th”.
3.3 Subparagraph 93 (7) (d) (ii):
Omit sub-subparagraphs (B) and (C), substitute:
“and (B) the name of that shop; and”.
3.4 Subparagraph 93 (7) (d) (iii):
Omit “transparent;”, substitute “transparent enough for the goods to be easily identified;”.
3.5 Paragraph 93 (7) (e):
After “goods” (first occurring), insert “required to be sold in a sealed package”.
3.6 Sub-subparagraph 93 (7) (e) (ii) (A):
Omit “day and time”, substitute “date”.
3.7 Subparagraph 93 (7) (e) (ii):
After sub-subparagraph (C), insert:
“(D) the number or other identification of the traveller’s ticket or similar travel document approved by the Collector for the purposes of paragraph 96A (7) (b) of the Act;”.
3.8 Sub-subparagraph 93 (7) (e) (iii) (A):
Omit the sub-subparagraph, substitute:
“(A) the quantity, in figures, of each item of the goods and the total number, in words, of items on the invoice; and”.
3.9 Subparagraph 93 (7) (e) (iii):
After sub-subparagraph (B), insert:
“and (C) the total sales value of those items and quantities of items;”.
3.10 Paragraph 93 (7) (g):
Omit “that, not less than 2 hours before the time”, substitute “subject to subregulation (7A), that, before the date”.
3.11 Paragraph 93 (7) (g):
Omit “at the relevant airport of departure”.
3.12 Subparagraph 93 (7) (g) (iv):
Omit “$200”, substitute “$500”.
3.13 Subparagraph 93 (7) (j) (ii):
Omit “and” (last occurring).
3.14 Subparagraph 93 (7) (j) (iii):
Omit the subparagraph.
3.15 Paragraph 93 (7) (n):
Omit “10”, substitute “21”.
3.16 Subparagraph 93 (7) (n) (ii):
Omit the subparagraph, substitute:
“(ii) the invoice numbers in respect of invoices prepared in accordance with paragraph (e) for goods delivered from the shop for export (other than invoices, copies of which have been removed in accordance with subparagraph (h) (ii) or (j) (ii));”.
3.17 After subregulation 93 (7), insert:
“(7A) Paragraph (7) (g) applies only if, in relation to a particular case, the Collector directs the proprietor to provide the information specified in that paragraph.”.
3.18 Paragraph 93 (8) (a):
Omit the paragraph, substitute:
“(a) the person to whom the goods are sold in the shop must:
(i) be a relevant traveller; and
(ii) show to the proprietor a ticket or similar travel document approved by the Collector for the purposes of paragraph 96A (7) (b) of the Act;”.
3.19 Paragraph 93 (8) (b):
Omit “triplicate”, substitute “duplicate”.
3.20 Sub-subparagraph 93 (8) (b) (ii) (A):
Omit “day and time”, substitute “date”.
3.21 Sub-subparagraph 93 (8) (b) (iii) (A):
Omit “words and”.
3.22 Subparagraph 93 (8) (b) (iii):
After sub-subparagraph (B), insert:
“and (C) the total sales value of those items and quantities of items;”.
3.23 Sub-subparagraph 93 (8) (c) (i) (A):
Omit “day and time”, substitute “date”.
3.24 Sub-subparagraph 93 (8) (c) (ii) (A):
Omit the sub-subparagraph, substitute:
“(A) the total sales value of those items and quantities of items; and”.
3.25 Sub-subparagraph 93 (8) (c) (ii) (B):
Omit “words and”.
3.26 Paragraphs 93 (8) (e) and (f):
Omit the paragraphs.
3.27 Subregulations 93 (9) and (10):
Omit the subregulations, substitute:
For the purpose of paragraph 96 (10) (b) of the Act, in relation to the proprietor of an off-airport duty free shop:
(a) the way for the proprietor to provide proof to the Collector in relation to goods of a kind mentioned in that paragraph is by providing an electronic record of the invoice numbers of copy invoices removed, in accordance with paragraph (7) (h) (ii) or (7) (j) (ii), from the package of the goods; and
(b) the time within which the proprietor must provide that proof to the Collector is:
(i) if the relevant traveller leaves Australia from a place in the State or Territory in which the electronic record was created—2 working days after the day of departure of the traveller; or
(ii) if the relevant traveller leaves Australia from any other place—4 working days after the day of departure of the traveller.
At close of business on the last working day of each week, a proprietor to whom subregulation (9) refers must produce a computer generated list in an approved form that sets out the invoice numbers created during a week under that subregulation.”.
3.28 Add at the end:
At the time of buying duty free goods at an outwards duty free shop, a relevant traveller must sign a recognition, in an approved form, of the traveller’s obligations concerning the export of the goods.”.
4.1 Subregulation 126 (1):
Omit:
“(q) duty has been paid on goods at a time when a TCO, made in respect of those goods under Part XVA of the Act, is in force or is taken to have come into force.”.
4.2 Subregulation 126 (1):
Add at the end:
“; (r) duty has been paid on goods at a time when a TCO, made in respect of those goods under Part XVA of the Act, is in force or is taken to have come into force;
(s) duty has been paid on diesel fuel:
(i) that, on or after 1 January 1990, a person has purchased solely for use as an ingredient in the manufacture of explosives; and
(ii) in respect of which the person certifies to the Comptroller that, except for the person’s claim for rebate, no other remission, rebate, refund or drawback has been, is being or will be claimed.”.
5.1 Subregulation 128A (4B):
Omit “126 (1) (q)”, substitute “126 (1) (r)”.
6.1 Regulation 128AB:
Omit “126 (fa) or (fb)”, substitute “126 (1) (fa), (fb) or (r)”.
7.1 Item 38:
Add at the end of column 3 of the item:
“Single-seat open-wheel racing cars”.
8.1 Regulation 126 of the Customs Regulations as amended by these Regulations is taken to have had effect from 1 January 1990 in relation to diesel fuel purchased solely for use as an ingredient in the manufacture of explosives.
1. Notified in the
Commonwealth of Australia Gazette on 24 December 1992.2. 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; 1983 Nos. 92, 93, 327, 328, 329 and 330 and Act No. 101, 1983; 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 and 277 (as amended by 326), 328, 343 and 344.
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