Tradex Scheme Regulations 2008 (Cth)

Tradex Scheme Regulations 2008

Select Legislative Instrument 2008 No. 193 as amended

made under the

Tradex Scheme Act 1999

This compilation was prepared on 13 May 2011
taking into account amendments up to SLI 2011 No. 63

Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General’s Department, Canberra

Contents

1Name of Regulations [see Note 1]                            3

2Commencement [see Note 1]                                  3

3Repeal                                                            3

4Definitions                                                        3

5Tradex duty on goods that are not processed or treated in Australia   3

5ATradex duty on goods that are processed or treated in Australia      3

6Valuation of goods                                              4

7Core criteria — imported goods not to be consumed or used 5

8Liability to pay tradex duty — goods ‘consumed or used’   5

9Refund of overpaid tradex duty                                6

Notes 7

1. Name of Regulations [see Note 1]

These Regulations are the Tradex Scheme Regulations 2008.

1. Commencement [see Note 1]

These Regulations commence on the commencement of Schedule 1 to the Tradex Scheme Amendment Act 2008.

1. Repeal

The Tradex Scheme Regulations 2000 are repealed.

1. Definitions

In these Regulations:

Act means the Tradex Scheme Act 1999.

1. Tradex duty on goods that are not processed or treated in Australia

(1)This regulation applies to nominated goods if:

(a)section 21 of the Act applies to the nominated goods; and

(b)the nominated goods do not undergo a process or treatment in Australia that incorporates some or all of the nominated goods to produce other goods.

(2)The holder of the tradex order mentioned in subsection 21 (2) of the Act is liable to pay tradex duty on the nominated goods as set out in subsections 21 (3) to (5) of the Act.

5ATradex duty on goods that are processed or treated in Australia

(1)This regulation applies to nominated goods if:

(a)section 21 of the Act applies to the goods; and

(b)the nominated goods undergo a process or treatment in Australia that incorporates some or all of the nominated goods to produce other goods (specified goods).

Examples of processes or treatments

1   Manufacturing.

2   Packaging.

3   Mixing the nominated goods with any other goods (including other nominated goods).

(2)The holder of the tradex order mentioned in subsection 21 (2) of the Act is liable to pay tradex duty on the nominated goods as set out in subsections 21 (3) to (5) of the Act.

(3)The Secretary may remit so much of the tradex duty as the Secretary considers fair and reasonable:

(a)having regard to the quantity of the nominated goods that can be demonstrated as normally being contained in specified goods of that kind; and

(b)having regard to the quantity of the specified goods that can be demonstrated as having been exported; and

(c)having regard to the quantity of the specified goods that was consumed or used in Australia; and

(d)allowing for the quantity of the nominated goods that is normally lost or wasted in the process or treatment in Australia, but only for the proportion of the specified goods that can be demonstrated as:

(i)having been exported; and

(ii)not having been consumed or used in Australia.

(4)In this regulation:

consumed or used has the meaning given by subsection 21 (6) of the Act.

1. Valuation of goods

If goods are to be valued in order to calculate tradex duty, or for a related purpose, the goods must be valued under Division 2 of Part VIII of the Customs Act 1901 as if the goods were imported into Australia and entered into home consumption under that Act.

1. Core criteria — imported goods not to be consumed or used

(1)For paragraph 5 (1) (b) of the Act, the requirements are that the person making the application satisfies the Secretary that the nominated goods are not intended to be consumed or used in Australia.

(2)For paragraph 5 (2) (b) of the Act, the requirements are that the nominated goods have not been consumed or used in Australia.

(3)In this regulation, consumed or used, in relation to goods that are to be exported, has the meaning given by subsection 21 (6) of the Act.

1. Liability to pay tradex duty — goods ‘consumed or used’

(1)For the definition of consumed or used in subsection 21 (6) of the Act, in relation to goods:

(a)accidental damage in Australia is a permitted consumption or use; and

(b)accidental destruction in Australia is a permitted consumption or use; and

(c)inspection or exhibition in Australia before the goods are exported is a permitted consumption or use; and

(d)a process or treatment that:

(i)produces specified goods as described in paragraph 5A (1) (b); and

(ii)occurs before the specified goods are exported;

is a permitted consumption or use; and

(e)incidental use that occurs immediately before the goods are exported is a permitted use;

but only if no consumption or use of a kind that is not mentioned in this subregulation occurs.

(2)For the definition of consumed or used in subsection 21 (6) of the Act, in relation to a traveller’s cheque, writing on the cheque in Australia, otherwise than for the purpose of countersigning the cheque in exchange for goods, services or cash, is a permitted consumption or use.

1. Refund of overpaid tradex duty

(1)For section 42A of the Act, the Commonwealth must refund an amount of overpaid tradex duty.

Note   Under subsection 42A (1) of the Act, a request for a refund must be made in writing by the person who overpaid the amount of duty.

(2)A request for a refund of tradex duty:

(a)must be given to the Secretary; and

(b)must include:

(i)the reference number of the tradex order; and

(ii)particulars of the circumstances relating to the overpayment; and

(iii)any other supporting evidence, or copies of documentation, that the Secretary may require.

Notes to the Tradex Scheme Regulations 2008

Note 1

The Tradex Scheme Regulations 2008 (in force under the Tradex Scheme Act 1999) as shown in this compilation comprise Select Legislative Instrument 2008 No. 193 amended as indicated in the Tables below.

Table of Instruments

Year and Number	Date of FRLI registration	Date of commencement	Application, saving or transitional provisions
2008 No. 193	23 Sep 2008 (see F2008L03469)	8 Oct 2008 (see r. 2)
2011 No. 63	12 May 2011 (see F2011L00742)	8 Oct 2008	—

Table of Amendments

ad. = added or inserted   am. = amended   rep. = repealed   rs. = repealed and substituted
Provision affected	How affected
R. 5..............................................	rs. 2011 No. 63
R. 5A...........................................	ad. 2011 No. 63
R. 8..............................................	am. 2011 No. 63