Customs Amendment Regulations 2001 (No. 3) 2001 No. 89
EXPLANATORY STATEMENT
STATUTORY RULES 2001 No. 89
Issued by the Authority of the Minister for Justice and Customs
Customs Act 1901
Customs Amendment Regulations 2001 (No. 3)
Section 270 of the Customs Act 1901 (the Customs 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 Customs Act.
The purpose of the amending Regulations is to amend the Customs Regulations 1926 (the Regulations) to reflect changes made to the Customs Act by the Taxation Laws Amendment (Excise Arrangements) Act 2001 (the Excise Arrangements Act).
The Excise Arrangements Act amends excise and related legislation to transfer the administration of excise laws from the Chief Executive Officer (the CEO) of Customs to the Commissioner of Taxation (the Commissioner). The amendments give statutory effect to the Administration Arrangements Order of 21 October 1998.
In particular administration of the diesel fuel rebate scheme has been transferred to the Commissioner. The Excise Arrangements Act amended the Customs Act to provide that the Commissioner is responsible for the general administration of the diesel fuel rebate provisions (section 7 of the Customs Act refers). The diesel fuel rebate provisions are sections 164, 164A, 164AA, 164AB, 164AC, 164AD, 164AE, 164AF, 240A and subsection 273GAA(6) of the Customs Act. As well as transferring administration of those provisions to the Commissioner, the Excise Arrangements Act transferred the functions performed by the CEO of Customs and Customs officers under those diesel fuel rebate provisions to the Commissioner and taxation officers.
Proposed items 3, 4 and 5 of Schedule 1 to the amending Regulations make complementary changes to the diesel fuel rebate provisions contained in the Regulations. Each of those items changes a reference in the diesel fuel rebate provisions to an officer, being an officer of Customs, to a reference to a taxation officer.
Sub-subparagraph 95(7)(aa)(iii)(A) of the Regulations provides that a permission in relation to an inwards duty free shop is subject to the condition that the proprietor must not enter into an agreement to sell goods to a person who is not in the shop unless the proprietor has informed the person of the amounts of alcoholic liquor and tobacco products that may be entered for home consumption by a relevant traveller "free of duties of Customs and of duties of Excise". The same provision is contained in the Excise Regulations 1925 (the Excise Regulations). Item 1 of Schedule 1 to the amending Regulations removes the reference to "duties of Excise" from sub-subparagraph 95(7)(aa)(iii)(A) of the Regulations. A complementary change has been made to the Excise Regulations.
Under subparagraph 95(7)(c)(i) of the Regulations that same permission is subject to the condition that the proprietor must display signs in the inwards duty free shop in a form authorised in writing by a Collector that state the amounts of alcoholic liquor and tobacco products that may be entered for home consumption by a relevant traveller "free of duties of Customs and of duties of Excise". Item 2 of Schedule 1 to the amending Regulations removes the reference to "duties of Excise" from subparagraph 95(7)(c)(i) of the Regulations. A complementary change has been made to the Excise Regulations.
The amending Regulations commenced on gazettal.
Overview
The Customs Amendment Regulations 2001 (No. 3) were enacted in 2001 to amend the Customs Regulations 1926 and align them with the changes introduced by the Taxation Laws Amendment (Excise Arrangements) Act 2001. This Act transferred the administration of excise laws, including the diesel fuel rebate scheme, from the Chief Executive Officer of Customs to the Commissioner of Taxation, in accordance with the Administration Arrangements Order of 1998. The regulations were authorised by the Minister for Justice and Customs, with the intent to ensure consistency and continuity in the administration of excise laws following the legislative changes. The specific changes involve updating references to officers and conditions in the diesel fuel rebate provisions, as well as removing references to excise duties in certain conditions related to duty-free shops.
Scope and Application
The Customs Amendment Regulations 2001 (No. 3) apply to the Customs Act 1901, affecting entities and individuals engaged in customs and excise-related activities, particularly those involved in the administration and compliance of the diesel fuel rebate scheme. These regulations are applicable nationally across Australia, as they are a set of statutory rules under the authority of the Commonwealth. The regulations primarily target the transfer of administrative responsibilities from the Chief Executive Officer of Customs to the Commissioner of Taxation, as mandated by the Taxation Laws Amendment (Excise Arrangements) Act 2001. This transfer includes the administration of specific diesel fuel rebate provisions under the Customs Act. The regulations make necessary adjustments to the Customs Regulations 1926, aligning them with the changes brought about by the Excise Arrangements Act, ensuring that references to Customs officers are updated to taxation officers, reflecting the new administrative framework. The scope of the regulations extends to modifying conditions related to permissions for inwards duty-free shops, specifically removing references to excise duties, thereby ensuring consistency with the updated legislative context.
Key Provisions
The Customs Amendment Regulations 2001 (No. 3) primarily amend the Customs Regulations 1926 to reflect legislative changes made by the Taxation Laws Amendment (Excise Arrangements) Act 2001. These amendments transfer the administration of excise laws, particularly the diesel fuel rebate provisions, from the Chief Executive Officer of Customs to the Commissioner of Taxation (section 270 of the Customs Act). Key sections affected include those related to the diesel fuel rebate provisions, which are sections 164, 164A, 164AA, 164AB, 164AC, 164AD, 164AE, 164AF, 240A, and subsection 273GAA(6) of the Customs Act. The Regulations also alter references to Customs officers in the diesel fuel rebate provisions to taxation officers.
Entities and individuals governed by these Regulations must ensure compliance with the new provisions, particularly those administering the diesel fuel rebate scheme. They are required to recognise the transfer of authority from Customs to the Commissioner of Taxation, and adjust their practices accordingly. For instance, any reference to a Customs officer in the context of the diesel fuel rebate provisions must now be understood as a taxation officer. Additionally, the Regulations necessitate the removal of references to excise duties in certain conditions related to inwards duty-free shops, such as those in sub-subparagraph 95(7)(aa)(iii)(A) and subparagraph 95(7)(c)(i) of the Regulations.
Failure to comply with the Customs Amendment Regulations 2001 (No. 3) could result in legal consequences. While the specific penalties for non-compliance are not detailed in the explanatory statement, breaches of regulations under the Customs Act generally attract penalties such as fines and, in severe cases, imprisonment. The exact penalties depend on the nature and severity of the breach, and are determined in accordance with the provisions of the Customs Act and other relevant legislation. Compliance with these regulations is crucial to avoid any potential legal ramifications.