Customs Regulations (Amendment) 1996 No. 43
EXPLANATORY STATEMENT
STATUTORY RULES 1996 No. 43
Customs Act 1901
Customs Regulations (Amendment)
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.
Section 85 of the Act provides in part that such fees as are prescribed are payable in respect of warehouse licences and subsection 85(2) provides that the Regulations may prescribe annual fees.
Warehouse licence fees are payable annually according to a scale of fees as prescribed in regulations 50 and 52 of the Customs Regulations. The fees are reviewed annually in order to recover the costs of administering the warehouse licensing system.
The warehouse licence fees for 1996-97 have been determined and represent an increase consistent with increases in the Consumer Price Index from 1 January 1995 to 31 December 1995.
The table in Regulation 2 amends regulations 50 and 52 to omit the current scale of fees in respect of warehouse licences and transactions involving the movement of goods out of warehouses and substitutes new fees for both which incorporate an increase consistent with increases in the Consumer Price Index from 1 January 1995 to 31 December 1995. In particular,
* the amendment of subregulation 50(2) of the Customs Regulations increases the prescribed base fee for the grant of a warehouse licence from $9,339 to $9,815.
* the amendment of subregulation 50(2B) of the Customs Regulations increases the prescribed base fee for the renewal of a warehouse licence from $7,293 to $7,665.
* the amendment of paragraphs 52(1)(a) and 52(1)(b) of the Customs Regulations increases the prescribed fee for the normal entry of goods and the movement of like customable goods out of a warehouse and into home consumption from $10.58 to $11.12 per entry or per return.
The Regulations commence on 1 July 1996 (subregulation 1.1 refers). This long lead time allows the Australian Customs Service to publish the 1996/97 fees and issue debit notes at least 30 days before fees are due to be paid on 1 July 1996.
Overview
The Customs Regulations (Amendment) 1996 No. 43 was enacted to revise the fees associated with warehouse licences under the Customs Act 1901. This amendment was introduced to ensure that the fees for warehouse licences and transactions involving the movement of goods out of warehouses are adjusted in line with the increases in the Consumer Price Index from 1 January 1995 to 31 December 1995. The purpose of these amendments is to maintain the financial sustainability of the warehouse licensing system by recovering the costs of its administration effectively. The amendments were made pursuant to the authority granted under Section 270 of the Customs Act 1901, which empowers the Governor-General to make regulations consistent with the Act. The amendments came into effect on 1 July 1996, providing ample time for the Australian Customs Service to inform stakeholders and issue necessary debit notes before the fees were due.
Scope and Application
The Customs Regulations (Amendment) 1996 No. 43 applies to entities and individuals who hold or seek to hold a warehouse licence under the Customs Act 1901, as well as those who conduct transactions involving the movement of goods out of warehouses. The amendments pertain to the fee structure for these activities, ensuring that fees are aligned with inflation adjustments as measured by the Consumer Price Index. This amendment ensures that the fees, which are reviewed annually to reflect administrative costs, increase in line with economic changes. The regulations apply nationally, extending across the Commonwealth of Australia and are enforced by the Australian Customs Service. No specific exclusions or exemptions are mentioned within the text of the amendment, suggesting that the new fee structures apply broadly to all warehouse licence holders and relevant transactions. The application of these regulations can be further extended or detailed through subordinate instruments, allowing for adjustments and clarifications as necessary to support the overarching provisions of the Customs Act.
Key Provisions
The Customs Regulations (Amendment) 1996 No. 43 primarily amends regulations 50 and 52 of the Customs Regulations under the Customs Act 1901 (the Act) to update the fees for warehouse licences and transactions involving the movement of goods out of warehouses. These amendments reflect an increase in fees consistent with the Consumer Price Index (CPI) from 1 January 1995 to 31 December 1995. Specifically, Regulation 2 increases the base fee for the grant of a warehouse licence from $9,339 to $9,815 (subregulation 50(2)) and the base fee for the renewal of a warehouse licence from $7,293 to $7,665 (subregulation 50(2B)). Additionally, the fee for the normal entry of goods and the movement of like customable goods out of a warehouse and into home consumption increases from $10.58 to $11.12 per entry or per return (paragraphs 52(1)(a) and 52(1)(b)).
The Customs Regulations (Amendment) 1996 No. 43 imposes obligations on entities and individuals who hold or seek to hold a warehouse licence under the Customs Act 1901. These obligations include ensuring compliance with the updated fees as prescribed in regulations 50 and 52 of the Customs Regulations. Warehouse licence holders and applicants must pay the revised annual fees for the grant and renewal of warehouse licences, as well as the fees for the entry and movement of goods. The amendment requires these fees to be paid by 1 July 1996, aligning with the commencement date of the Regulations.
Failure to comply with the fee requirements under the amended Customs Regulations may result in various consequences. Under the Customs Act 1901, non-payment of prescribed fees may lead to penalties, including the potential imposition of additional fines or fees, as well as possible legal action by the Australian Customs Service. The Act provides for both civil and criminal penalties for breaches, which can include fines and imprisonment, depending on the severity and intent of the non-compliance. The precise penalties and enforcement actions are detailed in the relevant sections of the Customs Act 1901, ensuring that the regulations are enforced effectively to maintain the integrity of the warehouse licensing system.