Customs Amendment Regulations 2000 (No. 5) 2000 No. 142
EXPLANATORY STATEMENT
STATUTORY RULES 2000 NO. 142
Issued by the Authority of the Minister for Justice and Customs
Customs Act 1901
Customs Amendment Regulations 2000 (No. 5)
Section 270 of the Customs Act 1901 (the Act) provides, in part, that the Governor-General may make regulations not inconsistent with the Act prescribing all matters which by the Act are required or permitted to be prescribed for giving effect to the Act.
The purpose of the Regulations is to amend the Customs Regulations 1926 (the Regulations) to increase, from 1 July 2000, certain fees to take into account the goods and services tax (GST) that will be payable on those fees from that date.
Section 28 of the Act provides that regulations may prescribe the days on which, and the hours on those days between which, Customs officers are to be available to perform a specified function. If a person requests a Customs officer to be available to perform a function outside the hours prescribed for that function, the person must pay to Customs an overtime fee. Further, if a person requests a Customs officer to perform a function at a place that is not a place at which such a function is normally performed, the person must pay a location fee.
Subsection 28(3) of the Act provides that the overtime fee in relation to an officer is:
* $40 per hour or part hour, or such other rate as is prescribed (no other rate has been prescribed); and
* any prescribed travel expense.
Subsection 28(5) of the Act provides that the location fee in relation to an officer is:
* $37 per hour or part hour, or such other rate is prescribed (no other rate has been prescribed); and
* any prescribed travel expense.
Paragraph 20(b) of the Regulations provides that the rate of travel expense for travel by motor vehicle other than taxi is 53.5 cents for each kilometre.
The Regulations increase the overtime fee to $43.35, the location fee to $40.10 and the rate of travel expense for travel by motor vehicle other than taxi to 58 cents for each kilometre.
The Regulations commence on 1 July 2000.
Overview
The Customs Amendment Regulations 2000 (No. 5) were enacted to amend the Customs Regulations 1926, adjusting certain fees to account for the introduction of the goods and services tax (GST) from 1 July 2000. These regulations were issued by the authority of the Minister for Justice and Customs and align with the provisions of the Customs Act 1901, which empowers the Governor-General to create regulations that are consistent with the Act and intended to give effect to it. The policy objective behind these amendments is to ensure that the fees charged for services rendered by Customs officers outside of standard operating hours, as well as those performed at non-standard locations, are updated to reflect the new tax regime.
The Customs Amendment Regulations 2000 (No. 5) specifically address the increase in fees for overtime and location services, as well as travel expenses for Customs officers. The overtime fee was increased from $40 to $43.35 per hour, while the location fee rose from $37 to $40.10 per hour. Additionally, the rate of travel expense for travel by motor vehicle, excluding taxis, was adjusted from 53.5 cents to 58 cents per kilometre. These changes were designed to maintain the financial integrity of the Customs service while accommodating the broader economic changes brought about by the GST.
Scope and Application
The Customs Amendment Regulations 2000 (No. 5) apply to the Customs Act 1901, providing amendments to the Customs Regulations 1926 to incorporate the goods and services tax (GST) into certain fees payable to Customs for services rendered. These amendments affect both individuals and entities who engage Customs officers outside of standard operating hours or at non-standard locations, necessitating the payment of an overtime fee and a location fee respectively. The regulations are applicable across Australia, reflecting the broad jurisdictional reach of the Customs Act. However, the application of these fees is limited to instances where services are requested outside prescribed hours or at non-prescribed locations. Notably, the regulations do not alter the statutory framework but adjust the fee structures to reflect the GST applicable from 1 July 2000. The changes to fees and travel expenses are effective from the commencement date of the Regulations on 1 July 2000.
Key Provisions
The Customs Amendment Regulations 2000 (No. 5) primarily amend the Customs Regulations 1926 by adjusting certain fees to account for the introduction of the Goods and Services Tax (GST) effective from 1 July 2000. Specifically, section 28 of the Customs Act 1901 allows for the regulation of fees related to the availability of Customs officers outside their regular hours and at non-standard locations. The new regulations increase the overtime fee to $43.35 per hour or part hour, up from the previous rate, and the location fee to $40.10 per hour or part hour, also adjusted to reflect the GST.
These amendments impose updated financial obligations on parties who require Customs officers to perform functions outside the prescribed hours or at locations other than those normally designated for such activities. For instance, if a person requests a Customs officer to be available during hours not specified in the regulations, they must now pay the increased overtime fee. Similarly, if the service is required at a location outside the usual ones, the location fee applies. Additionally, the rate for travel expenses for Customs officers travelling by motor vehicle (other than a taxi) has been adjusted to 58 cents per kilometre.
Failure to comply with these fee requirements can result in legal consequences. The regulations stipulate that any person who fails to pay the prescribed overtime or location fees, or travel expenses, when required to do so, may face civil or criminal penalties. Although the specific penalties are not detailed in the explanatory statement, they are generally in line with the penalties outlined in the Customs Act 1901, which could include fines or other civil remedies for non-compliance. The increased fees and the necessity to adhere to these financial obligations are crucial for ensuring that Customs services are properly compensated and continue to operate efficiently.