Customs Regulations (Amendment) (Cth)

Statutory Rules 1987 No. 1031

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 29 May 1987.

N. M. STEPHEN

Governor-General

By His Excellency’s Command,

John N. Button

Minister of State for Industry, Technology and Commerce

 

Commencement

1. These Regulations shall be deemed to have come into operation 1 January 1986.

Circumstances under which refunds, rebates and remissions are made

2. Regulation 126 of the Customs Regulations is amended:

(a) by omitting from paragraph (m) “or”; and

(b) by inserting after paragraph (n) the following word and paragraph:

“; or (o) the goods on which duty has been paid have been:

(i) entered for home consumption under section 68 of the Act; and

(ii) wholly used in the manufacture of goods on which excise duty has been paid under the Excise Act 1901.”.

Rate of refund, rebate or remission: circumstance referred to in paragraph 126 (o)

3. Regulation 128c of the Customs Regulations is repealed and the following regulation substituted:

 

(S.R. 88/87)—Cat. No.  16/28.4.1987

 

“128c. For the purposes of subsection 163 (1a) of the Act, the amount of the refund, rebate or remission of duty that may be made in a circumstance referred to in paragraph 126 (o) in respect of dutiable goods used in the manufacture of manufactured goods on which excise duty has been paid is an amount equal to the amount of excise duty that would have been payable on those dutiable goods if excise duty had been payable on them at the rate that was applicable to those manufactured goods when those dutiable goods were entered for home consumption under section 68 of the Act.”.

NOTES

1. Notified in the Commonwealth of Australia Gazette on 3 June 1987.

2. Statutory Rules 1926 No. 203 as amended to date. For previous amendments see Note 2 to Statutory Rules 1987 No. 72 and see also Statutory Rules 1987 Nos. 72 and 102.

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