Excise 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, make the following Regulations under the
Dated 16 November 1995.
BILL HAYDEN
Governor-General
By His Excellency’s Command,
c. schacht
Minister for Small Business, Customs and Construction
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1.1 The Excise Regulations are amended as set out in these Regulations.
[NOTE: These Regulations commence on gazettal: see
2.1 Subregulation 79 (1) (definition of “airport departure area”):
Omit the definition, substitute:
“
(a) after the travellers have complied with the requirements of the laws of the Commonwealth relating to the departure of persons for places outside Australia; and
(b) before the travellers embark on an aircraft or ship for a relevant flight or relevant voyage;”.
2.2 Subregulation 79 (1) (definition of “on-airport duty free shop”):
Omit “an airport departure area;”, substitute “a departure area of an airport;”.
2.3 Subregulation 79 (1):
Insert the following definition:
“
2.4 Paragraph 79 (7) (a):
After “international flight”, insert “or voyage”.
2.5 Paragraph 79 (7) (c):
After “relevant flight”, insert “or relevant voyage”.
2.6 Subparagraph 79 (7) (d) (i):
Add at the end “and”.
2.7 Subparagraph 79 (7) (d) (iii):
Omit the subparagraph, substitute:
“(iii) if the package is of a size that it may, in accordance with the conditions applicable to the carriage of the relevant traveller on the relevant flight or relevant voyage, be carried in the cabin of the aircraft or ship—that is transparent enough for the goods to be easily identified;”.
2.8 Subparagraph 79 (7) (e) (ii):
Omit the subparagraph, substitute:
“(ii) the following particulars of the intended exportation of the goods by the relevant traveller on the relevant flight or relevant voyage:
(A) the date of departure;
(B) the airport or wharf of departure;
(C) in the case of a relevant flight—the number or other designation of the flight;
(D) in the case of a relevant voyage—the name of the ship and the number or other designation of the voyage;
(E) the number or other identification of the traveller’s ticket or similar travel document approved by the Collector for the purposes of paragraph 61D (7) (b) of the Act;”.
2.9 Subparagraph 79 (7) (g) (iii):
Omit the subparagraph, substitute:
“(iii) in relation to the relevant flight or relevant voyage:
(A) the date and time of departure; and
(B) in the case of a relevant flight—the number or other designation of the flight; and
(C) in the case of a relevant voyage—the name of the ship and the number or other designation of the voyage;”.
2.10 Paragraph 79 (7) (h):
After “cabin of the aircraft”, insert “or ship”.
2.11 Paragraph 79 (7) (j):
Omit “an airport departure area”, substitute “a departure area”.
2.12 Subparagraphs 79 (7) (k) (vi) and (vii):
Omit the subparagraphs, substitute:
“(vi) the following particulars of the intended exportation of the goods by the relevant traveller on the relevant flight or relevant voyage:
(A) the date and time of the departure of the flight or voyage;
(B) in the case of a relevant flight—the number or other designation of the flight;
(C) in the case of a relevant voyage—the name of the ship and the number or other designation of the voyage; and”.
2.13 Sub-subparagraph 79 (7) (m) (iii) (A):
Omit the sub-subparagraph, substitute:
“(A) on surrendering a package containing those goods for carriage otherwise than in the cabin of an aircraft or ship;”.
2.14 Sub-subparagraph 79 (7) (m) (iii) (B):
Omit the sub-subparagraph, substitute:
“(B) on taking a package containing those goods into a departure area;”.
2.15 Subparagraph 79 (7) (m) (iv):
Omit the subparagraph, substitute:
“(iv) if the relevant traveller does not export the goods on the relevant flight or the relevant voyage, must, not later than noon on the next working day of the duty free shop after the date specified in the invoice relating to the goods as the time for the departure of that flight or voyage (in this subparagraph called
‘scheduled departure time’ ), notify the proprietor accordingly, and:
(A) if the relevant traveller intends to export the goods on a subsequent flight, being a flight departing not more than 48 hours after the scheduled departure time—notify the proprietor of that intention and, at the same time, provide the proprietor with the flight number or other designation, and particulars of the intended date and time of departure, of that flight; or
(B) if the relevant traveller intends to export the goods on a subsequent voyage, being a voyage departing not more than 48 hours after the scheduled departure time—notify the proprietor of that intention and, at the same time, provide the proprietor with the name of the ship and voyage number or other designation, and particulars of the intended date and time of departure, of that voyage; or
(C) if the relevant traveller does not intend to export the goods as mentioned in sub-subparagraph (A) or (B), at the same time, notify the proprietor accordingly and, not later than the close of business of the duty free shop on the second working day of the shop after the scheduled departure time, return the goods to the shop; and”.
2.16 Subparagraph 79 (7) (m) (v):
Omit “where, having notified the proprietor, pursuant to subparagraph (iv) (A), of his or her intention to export the goods on a flight subsequent to the relevant flight,”, substitute “if, having notified the proprietor, under sub-subparagraph (iv) (A) or (B), of his or her intention to export the goods on a flight or voyage after the relevant flight or relevant voyage,”.
2.17 Subparagraph 79 (7) (m) (v):
Omit “day of departure” (twice occurring), substitute “date of departure”.
2.18 Paragraph 79 (9) (b):
Omit “day of departure”, substitute “date of departure”.
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1. Notified in the
Commonwealth of Australia Gazette on 23 November 1995.2. Statutory Rules 1925 No. 181 as amended by 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; 1958 Nos. 18 and 87; 1959 No. 76; 1960 Nos. 27 and 77; 1961 No. 61; 1962 Nos. 4, 46 and 108; 1963 No. 147; 1965 No. 195; 1966 Nos. 164 and 174; 1967 No. 172; 1969 Nos. 153, 187 and 205; 1970 Nos. 114 and 142; 1971 Nos. 60, 142 and 171; 1972 Nos. 92 and 209; 1973 No. 258; 1974 Nos. 199 and 207; 1975 No. 162; 1978 Nos. 196 and 275; 1979 No. 279; 1980 Nos. 111 and 374; 1981 Nos. 163, 242 and 275; 1982 Nos. 138 and 254; 1983 No. 306; 1984 Nos. 19, 126, 219 and 320; 1985 Nos. 13, 75, 127, 137, 141, 142, 234, 307 and 357; 1986 Nos. 78, 173, 249, 295 and 338; 1987 No. 28, 123, 161 and 212; 1988 Nos. 135, 216 and 388; 1989 Nos. 61, 102, 158, 307, 327 and 408; 1990 Nos. 7, 124, 218, 221, 223 and 236; 1991 Nos. 110, 317 and 383; 1992 Nos. 62, 327, 345 and 446; 1994 Nos. 81 and 316; 1995 Nos. 100 and 314.
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