Customs Regulations (Amendment) (Cth)

Statutory Rules 1996

No. 327 1

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Customs Regulations 2(Amendment)

I, The Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Customs Act 1901.

Dated 20 December 1996.

 WILLIAM DEANE

 Governor-General

By His Excellency’s Command,

G. D. PROSSER

Minister for Small Business and Consumer Affairs

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1.   Amendment

1.1   The Customs Regulations are amended as set out in these Regulations.

[NOTE:

 These Regulations commence on gazettal: see Acts Interpretation Act 1901, s.48.]

2.   Regulation 126 (Circumstances under which refunds, rebates and remissions are made)

2.1   Subregulation 126 (1):

Add at the end:

“; (x) duty has been paid or is payable on goods:

• (i)

  specified in paragraph 185 (2) (c); and

• (ii)

  to which a TCO made before 1 July 1996 would have extended if paragraph 185 (1) (a) had not applied to the goods after 30 June 1996;

• (y)

  duty has been paid or is payable on goods to which a TCO would have extended if it had been made with effect from:

  • (i)

    for application reference 9606395—29 April 1996; or

  • (ii)

    for application reference 9608686 or 9608582—31 May 1996; or

  • (iii)

    for application reference 9608874, 9608886 or 9608882—14 June 1996; or

  • (iv)

    for application reference 9611406—11 October 1996.”.

2.2   Regulation 126:

Add at the end:

 “(3) For paragraph (1) (x) or (y), if the CEO determines in writing that a TCO would have been revoked on a particular day, the refund circumstance in relation to that TCO ceases to operate on that day.”.

3.   Regulation 127 (Conditions for refund etc. of duty)

3.1  Aftersubregulation 127 (1), insert:

 “(1A) Subregulation (1) does not apply if the circumstances mentioned in paragraph 126 (1) (x) or (y) apply to the goods.”.

3.2   Omit subregulation 127 (3), substitute:

 “(3) Subregulation(2) does not apply if:

• (a)

  the circumstance in which the remission of duty may be made is such that the goods on which duty was payable have been totally lost or destroyed or have otherwise ceased to exist; or

• (b)

  the circumstances mentioned in paragraph 126 (1) (x) or (y) apply to the goods.”.

4.   Regulation 185 (Restrictions on TCOs)

4.1   Subregulation 185 (2):

Add at the end:

“; or (c) goods that are classified under heading 4015, 4203, 4303, 4304, 5007 to 6506 (inclusive, except subheading 5911.90.10) or 9404.”.

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NOTES

1. Notified in the Commonwealth of Australia Gazette on 24 December 1996.

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; Statutory Rules 1983 Nos. 92, 93, 327, 328, 329 and 330 and Act No. 101, 1983; Statutory Rules 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, 277 (as amended by 1992 No. 326), 328, 343, 344, 447 and 464; 1993 Nos. 66, 158 and 339; 1994 Nos. 53, 82, 183, 311, 312, 351, 366, 367, 391 and 435; 1995 Nos. 99, 136, 244, 313, 321, 352, 423 and 424; 1996 Nos. 42, 43, 134 and 326.