Excise Regulations (Amendment) (Cth)

STATUTORY RULES.

1959. No. 76.

REGULATIONS UNDER THE EXCISE ACT 1901-1958.*

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Excise Act 1901-1958.

Dated this 4th day of September, 1959.

W. J. Slim

Governor-General.

By His Excellency’s Command,

(Sgd.) Denham Henty

Minister of State for Customs and Excise.

Amendments of the Excise Regulations. 

1. These Regulations shall come into operation on the date fixed under sub-section (2.) of section 2 of the Excise Act 1958.

2. Regulations 76, 77 and 78, the headings immediately preceding regulation 76 and the heading immediately following regulation 77 are repealed and the following heading and regulations inserted in their stead:—

“DRAWBACK REGULATIONS.

“76. For the purposes of regulations 77 to 78aj (inclusive) of these Regulations, ‘goods under drawback’ means goods on the exportation of which drawback of any duty of Excise is intended to be claimed.

“77.—(1.) The following goods (not being second-hand goods) are specified for the purposes of sub-section (1.) of section 79 of the Act:—

Beer	Liqueurs
Cathode ray tubes	Matches
Cigarettes	Petrol
Cigarette tubes, paper and papers	Playing cards
	Saccharin
Cigars	Snuff
Diesel fuel	Spirits
Flavoured spirituous liquors	Tobacco
Kerosene	Wireless valves.

* Notified in the Commonwealth Gazette on 10th September, 1959.

  Statutory Rules 1925, No. 181, as amended by Statutory Rules 1926, No. 70; 1928, No. 131; 1929, Nos. 74, 92 and 97; 1930, No. 71; 1931, Nos. 25 and 43; 1932, Nos. 13, 51, 105 and 129; 1933, Nos. 37 and 103; 1934, Nos. 9, 65 and 76; 1936, Nos. 26, 56 and 99; 1939, Nos. 5, 39, 60, 121 and 169; 1940, Nos. 17 and 48; 1941, No. 313; 1942, Nos. 291, 335 and 387; 1943, Nos. 22 and 140; 1944, No. 173; 1945, No. 103; 1946, No. 89; 1947, Nos. 28 and 85; 1948, Nos. 36 and 95; 1949, No. 96; 1950, No. 16; 1951, Nos. 81 and 123; 1952, No. 97; 1953, No. 86; 1954, Nos. 22 and 109; 1955, Nos. 54 and 65; 1956, No. 128; and 1958, Nos. 18 and 87.

2063/59.—Price 5d. 9/17.7.59

“(2.) For the purposes of the last preceding sub-regulation, goods are second-hand goods if they have been used otherwise than for the purpose of being inspected or exhibited.

“78.—(1.) Drawback of a duty of Excise shall not be allowed on the exportation of goods unless—

(a) the value of the goods for home consumption is greater than the amount of the drawback which, but for this paragraph, would be allowed on the exportation of the goods; and

(b)subject to sub-regulation (3.) of this regulation, duty of Excise amounting to not less than One pound was paid—

(i) in the case of goods specified in sub-regulation (1.) of the last preceding regulation—in respect of the goods; or

(ii) in the case of manufactured goods in the manufacture of which excisable goods specified for the purpose of sub-section (2.) of section 79 of the Act were used—in respect of the excisable goods used in the manufacture of the manufactured goods.

“(2.) Except where the Comptroller in special circumstances otherwise directs, drawback of a duty of Excise shall not be allowed on the exportation of goods unless—

(a)the goods were produced to an officer for examination, and were examined by an officer, before being exported;

(b) the goods were exported—

(i) in the original packages in which the goods were packed when the goods were entered for home consumption; or

(ii) in packages into which the goods were packed in accordance with sub-regulation (1.) of the next succeeding regulation; and

(c) such of the provisions of regulations 78ab to 78ah (inclusive) of these Regulations as are applicable have been complied with in relation to the preparation of the goods for exportation, the exportation of the goods and the claim for drawback.

“(3.) Paragraph (b)of sub-regulation (1.) of this regulation does not apply so as to prevent the allowance of drawback of duties of Excise on the exportation of goods if—

(a) duty of Excise amounting to less than One pound but not less than Five shillings was paid—

(i) in the case of goods referred to in sub-paragraph (i) of that paragraph—in respect of the goods; or

(ii) in the case of manufactured goods referred to in sub-paragraph (ii) of that paragraph—in respect of the excisable goods used in the manufacture of the manufactured goods;

(b) the claim for drawback in respect of the goods is included on a drawback debenture with a claim or claims for drawback of duties of Excise in respect of other goods; and

(c) the total amount of the duties of Excise paid in relation to all the goods to which the drawback debenture relates is not less than One pound.

“78aa.—(1.) Where goods under drawback are not being exported in the packages in which they were packed when entered for home consumption, the goods shall be packed, in the presence of an officer, into the packages in which they are intended to be exported, the goods shall be secured to the satisfaction of an officer and a distinctive mark or label shall be placed on each of the packages in the presence of an officer.

“(2.) Where goods are to be packed into packages in accordance with the last preceding sub-regulation, the person intending so to pack the goods shall give to a Collector notice, in accordance with a form approved by the Collector, of his intention so to pack the goods not less than six working hours before the time when he intends so to pack the goods.

“78ab.—(1.) Goods under drawback shall be entered for export by delivering to a Collector an entry—

(a)in the case of goods that, before being exported, are to be moved from a port or airport in Australia to another port or airport in Australia—before the goods are so moved; or

(b) in the case of any other goods—before the goods are exported.

“(2.) For the purposes of the last preceding sub-regulation, an entry shall be in accordance with a form approved by the Collector.

“78ac.—(1.) Where goods under drawback have been examined by an officer in accordance with paragraph (a)of sub-regulation (2.) of regulation 78 of these Regulations or where goods have been packed into packages in accordance with sub-regulation (1.) of regulation 78aa of these Regulations, the goods shall forthwith—

(a)be despatched to the place of exportation; or

(b) be deposited in a secure place approved by a Collector, under the lock of the Crown or under seal, until the goods are dealt with in accordance with these Regulations.

“(2.) Where a Collector considers it desirable so to do, he may cause goods which have been examined by an officer in accordance with paragraph (a) of sub-regulation (2.) of regulation 78 of these Regulations to be re-opened and re-examined and, in that event, the goods shall be unpacked and re-packed by, or at the expense of, the exporter.

“78ad. A person intending to claim drawback on the exportation of goods shall, by all reasonable means, facilitate the examination or re-examination of the goods by an officer, the taking of a correct account of the goods by an officer and the supervision, by an officer, of the packing of the goods.

“78ae.—(1.) Where goods under drawback are moved by ship from a port in Australia to another port in Australia or by aircraft from an airport in Australia to another airport in Australia—

(a) the goods shall, on arrival at the port or airport from which they are to be so moved, be delivered into the custody of an officer;

(b)the goods shall be accompanied by a drawback despatch note in accordance with a form approved by a Collector; and

(c) if the goods are being moved by ship, the transire prepared in connexion with the voyage of the ship from the port to the other port shall contain a reference to, or description of, the goods and, in relation to that reference or description, a statement indicating that the goods are goods under drawback.

“(2.) The owner or master of the ship by which goods under drawback are moved from a port in Australia to another port in Australia shall comply with the provisions of paragraph (c) of the last preceding sub-regulation.

“78af.—(1.) Goods under drawback shall not be despatched to a port or airport for exportation otherwise than in a carriage, boat or lighter which is a licensed carriage, boat or lighter for the purposes of the Customs Act 1901-1959.

“(2.) Goods despatched to a port or airport in accordance with the last preceding sub-regulation shall be accompanied by a drawback despatch note in accordance with a form approved by a Collector and, on arrival at the port or airport, shall be delivered into the custody of an officer.

“78ag. When goods under drawback have been placed on a ship at a port, or on an aircraft at an airport, for exportation or for movement from the port or airport to another port or airport in Australia, the officer into whose custody the goods were delivered at the first-mentioned port or airport shall acknowledge, on the drawback despatch note, that the goods have been so placed on the ship or aircraft, and the owner or master of the ship, or the owner or pilot of the aircraft, as the case may be, shall acknowledge, on that despatch note, the receipt of the goods on the ship or aircraft.

“78ah.—(1.) A claim for drawback of any duty of Excise shall be made by furnishing to a Collector a drawback debenture in accordance with a form approved by the Collector.

“(2.) A claim for drawback shall be deemed not to have been made for the purposes of the last preceding sub-regulation if the drawback debenture furnished to the Collector in accordance with that sub-regulation does not have endorsed on it a declaration, made by the person claiming drawback, setting out—

(a)that the goods in respect of which the drawback is claimed have been exported;

(b)that to the best of the knowledge, information and belief of that person those goods have not been, and are not intended to be, re-landed in Australia; and

(c) that that person was, at the time the goods were exported, entitled to drawback on the exportation of those goods.

“(3.) A drawback debenture shall not be passed for payment by a Collector until after the exportation of the goods to which the drawback debenture relates.

“(4.) Drawback of any duty of Excise paid in respect of goods is not payable, except with the consent of the Minister, unless the drawback debenture claiming the drawback is furnished to a Collector within one year after the shipment of the goods for exportation.

“78aj. Where an exporter requests that the services of an officer be made available for the purpose of inspecting or examining goods under drawback or supervising an operation in relation to any goods under drawback, the exporter shall pay to a Collector a charge calculated at the rate prescribed by regulation 209a of these Regulations.”.

3. Before regulation 78a of the Excise Regulations the following heading is inserted:—

“TRANSFER OF EXCISABLE GOODS.”.

4. Regulation 209a of the Excise Regulations is amended by omitting the word and figures “and 69” and inserting in their stead the word and figures “, 69 and 78aj”.

5. The heading immediately preceding regulation 234f of the Excise Regulations is amended by omitting the word “Distilled” and inserting in its stead the word “Flavoured”.

6. Regulation 234f of the Excise Regulations is amended by omitting the word “distilled” and inserting in its stead the word “flavoured”.

 

By Authority: A. J. Arthur, Commonwealth Government Printer, Canberra.