EXPLANATORY STATEMENT
Issued by the Authority of the Minister for Justice and Customs
Customs Act 1901
Proclamation
Subsection 2(3A) of the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001 (the Act ) provides that, subject to subsection 2(7), item 43 in Schedule 3 to the Act commences on a day to be fixed by Proclamation.
Subsection 2(7) of the Act provides, in part, that if an item in a Schedule does not commence under subsection 2 (3A) within the period of 4 years beginning on the day on which the Act receives the Royal Assent, it commences on the first day after the end of that period. The Act received the Royal Assent on 20 July 2001.
The purpose of the Proclamation is to fix 18 May 2005 as the day on which item 43 of Schedule 3 to the Act commences.
Item 43 of Schedule 3 to the Act repeals subsections 163(1B), (1C) and (1D) of the Customs Act 1901. Those subsections require a person who applies for a refund of Customs duty to pay a refund application fee and for the Customs officer who receives an application to refuse to consider it if the application fee has not been paid.
No consultation was undertaken in relation to the amending Regulations as they are of a minor or machinery nature and do not substantially alter existing arrangements.
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