Customs Regulations (Amendment) (Cth)

Statutory Rules 1982 No. 3111

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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 11 November 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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Commencement

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

30 November 1981.

Circumstances prescribed for the purposes of section 163 of the Act

 2. Regulation 126 of the Customs Regulations is amended by omitting paragraphs (g) and (h) and substituting the following paragraphs:

• “(fa)

  the price of goods for the purposes of Division 2 of Part VIII of the Act was taken into account in determining under that Division the customs value of the goods and a rebate of, or other decrease in, that price accrues to the importer of the goods and the rebate, or decrease—

  • (i)

    was not taken into account in determining that customs value; and

  • (ii)

    is not a rebate, or decrease, referred to in paragraph (g);

• (fb)

  the price of goods for the purposes of Division 2 of Part VIII of the Act was not taken into account in determining under that Division the customs value of the goods and a rebate of, or other decrease in, the price paid, or to be paid, for the goods accrues to the importer of the goods and the rebate, or decrease—

  • (i)

    was not taken into account in determining that customs value; and

  • (ii)

    is not a rebate, or decrease, referred to in paragraph (ga);

• (g)

  the price of goods for the purposes of Division 2 of Part VIII of the Act was taken into account in determining under that Division the customs value of the goods and a rebate of, or other decrease in, that price accrues to the importer of the goods by reason—

  • (i)

    of a fault or defect in the goods; or

  • (ii)

    that the goods did not conform to contract specifications furnished by the importer to the manufacturer or supplier,

and the rebate, or decrease, was not taken into account in determining that customs value;

• (ga)

  the price of goods for the purposes of Division 2 of Part VIII of the Act was not taken into account in determining under that Division the customs value of the goods and a rebate of, or other decrease in, the price paid, or to be paid, for the goods accrues to the importer of the goods by reason—

  • (i)

    of a fault or defect in the goods; or

  • (ii)

    that the goods did not conform to contract specifications furnished by the importer to the manufacturer or supplier,

and the rebate, or decrease, was not taken into account in determining that customs value;

• (h)

  the customs value of goods has been determined under Division 2 of Part VIII of the Act and a decrease in the value of the goods that would have resulted in a decrease in that customs value occurred before that determination by reason—

  • (i)

    of a fault or defect in the goods; or

  • (ii)

    that the goods did not conform to contract specifications furnished by the importer to the manufacturer or supplier,

and that decrease in the value of the goods was not taken into account in determining that customs value and all reasonable steps available to the importer have been taken by him to obtain redress from the manufacturer or supplier but without success;”.

Calculation of refunds or remissions of duty

3. Regulation 128B of the Customs Regulations is amended—

• (a)

  by omitting from sub-regulation (2) “Where” and substituting “Notwithstanding anything contained in sub-regulation (3) or (4), where”;

• (b)

  by omitting from sub-regulation (2) “value” and substituting “commercial value at the port of entry into Australia when the goods were first entered under section 68 of the Act”; and

• (c)

  by omitting sub-regulations (3) and (4) and substituting the following sub-regulations:

• “(3)

  The amount of refund or remission of duty that may be made under section 163 of the Act in respect of goods, in so far as they have been affected by a circumstance referred to in paragraph 126 (fa), (fb), (g) or (ga), shall be calculated in accordance with the formula—

where—

• A

  is the amount of duty paid or payable on the goods;

• B

  is the amount of rebate of, or other decrease in, the price paid, or to be paid, for the goods that accrued to the importer of the goods; and

• C

  is the customs value of the goods determined under Division 2 of Part VIII of the Act.

• “(4)

  The amount of refund or remission of duty that may be made under section 163 of the Act in respect of goods, in so far as they have been affected by a prescribed circumstance referred to in paragraph 126 (a), (b), (c), (d) or (h), shall be calculated in accordance with the formula—

where—

• A

  is the amount of duty paid or payable on the goods;

• B

  is the commercial value that the goods would have had at the port of entry into Australia when the goods were first entered under section 68 of the Act had the goods not been affected by the prescribed circumstance;

• C

  is the commercial value that the goods had at the port of entry into Australia when the goods were first entered under section 68 of the Act; and

• D

  is the customs value of the goods determined under Division 2 of Part VIII of the Act.”.

 

NOTES

1. Notified in the Commonwealth of Australia Gazette on 17 November 1982.

2. Statutory Rules 1926 No. 203 as amended to date. For previous amendments see Note 2 to Statutory Rules 1982 No. 140 and see also