Customs Regulations (Amendment) (Cth)
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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
Dated 20 December 1982.
N. M. STEPHEN
Governor-General
By His Excellency’s Command,
MICHAEL HODGMAN
Minister of State for the Capital Territory
acting for and on behalf of the
Minister of State for Industry and Commerce
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(1) In this regulation—
‘warehouse licence’ has the same meaning as in Part V of the Act;
‘year’ means a period of 12 months commencing on a 1 July.
For the purposes of section 85 of the Act, the following fees are prescribed in respect of a warehouse licence:
(a) where the licence comes into force on 1 July or is renewed—a fee of $1,900; or
(b) where the licence comes into force on any date other than 1 July—a fee equal to the amount that bears the same proportion to $1,900 as the number of days from and including that other date to and including the next succeeding 30 June bears to 365.
The fee referred to in paragraph (2) (a) in respect of a licence that is granted or renewed for a year is payable—
(a) in full on the first day of that year; or
(b) by instalments of $475 on the first days of July, October, January and April, respectively, in that year,
as the holder of the licence may elect.
The fee referred to in paragraph (2) (b) in respect of a licence that is granted for a period of less than 12 months in a year is payable—
(a) if the period commences before 2 October in that year—
(i) in full on the first day of the period; or
(ii) by an instalment, being an instalment of an amount calculated by deducting from the amount of that fee the sum of $950, on the first day of the period, and by 2 further instalments, each of $475, on 1 January and 1 April, respectively, in that year,
as the holder of the licence may elect;
(b) if the period commences on or after 2 October in that year and before 2 January in that year—
(i) in full on the first day of the period; or
(ii) by an instalment, being an instalment of an amount calculated by deducting from the amount of that fee the sum of $475, on the first day of the period, and by a further instalment of $475, on 1 April in that year,
as the holder of the licence may elect; or
(c) if the period commences on or after 2 January in that year—on the first day of the period.”.
Fees in respect of the making of an entry or the lodgment of a document
(a) by omitting sub-regulations (1), (2) and (3) and substituting the following sub-regulations:
“(1) For the purposes of section 85 of the Act, a fee of $7 is prescribed in respect of each of the following transactions involving the movement of goods out of a warehouse to which a warehouse licence relates:
(a) the passing of an entry for home consumption in respect of dutiable goods warehoused in the warehouse;
(b) where the holder of the warehouse licence (in this paragraph called ‘the licensee’) is the holder of a permission given under section 71B of the Act that is subject to the condition that the licensee shall, in respect of each period specified in, or determined in accordance with, the permission, lodge with the Customs a document setting out particulars of dutiable goods delivered for home consumption from the warehouse under the authority of the permission during that period—the lodging of each such document by the licensee.
“(2) The fee in respect of a transaction referred to in sub-regulation (1) that takes place—
(a) during the period commencing on 1 March in a year and ending immediately before 1 June in that year, is payable on 1 July in that year;
(b) during the period commencing on 1 June in a year and ending immediately before 1 September in that year, is payable on 1October in that year;
(c) during the period commencing on 1 September in a year and ending immediately before 1 December in that year, is payable on 1 January in the next succeeding year; and
(d) during the period commencing on 1 December in a year and ending immediately before 1 March in the next succeeding year, is payable on 1 April in that next succeeding year.”;
(b) by omitting from sub-regulation (4) all words from and including “those entries for home consumption” to and including “home consumption” and substituting “the passing of those entries for home consumption shall, for the purposes of this regulation, be treated as one transaction”; and
(c) by omitting sub-regulations (5), (6) and (7) and substituting the following sub-regulations:
“(5) Where there are lodged at the one time with the Customs 2 or more documents referred to in paragraph (1) (b) each of which relates to the one period, the lodging of those documents shall, for the purposes of this regulation, be treated as one transaction.
“(6) In this regulation, ‘warehouse licence’ has the same meaning as in Part V of the Act.”.
(a) an entry for home consumption passed before 1 January 1983; and
(b) a document of the kind referred to in paragraph 52 (1) (b) of the Customs Regulations as in force immediately before the commencement of these Regulations that was lodged with the Customs before 1 January 1983,
as if these Regulations had not been made.
1. Notified in the
Commonwealth of Australia Gazette on 31 December 1982.2. Statutory Rules 1926 No. 203 as amended to date. For previous amendments
see Note 2 to Statutory Rules 1982 No. 140 andsee also
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