EXPLANATORY STATEMENT
STATUTORY RULES 1987 NO 102
CUSTOMS REGULATIONS (AMENDMENT)
ISSUED BY AUTHORITY OF THE MINISTER
OF STATE FOR INDUSTRY, TECHOLOGY AND COMMERCE
The Customs and Excise Legislation Amendment Act 1986 (Act No. 34 of 1986, which received the Royal Assent on 3 June 1986) amended the Customs Act 1901 (“the Act”) to provide for tariff concessions on goods re-imported after repair or renovation. That amendment requires consequential amendments to be made to the Customs Regulations.
The opportunity has also been taken to make some technical corrections to the Regulations.
The Regulations provide as follows:
Regulation 1 adds the words “and repair” to Regulation 180. This amendment will provide that the word “repair” has the same meaning in Regulations 181, 182 and 183 of the Customs Regulations as it has in Part XVA of “the Act”,
Regulation 2 makes various miscellaneous amendments to the provisions of Regulation 181 of the Customs Regulations, as follows;
Paragraphs (a) - (c) inclusive clarifiy paragraphs 181(p), (s) and (t) of the Regulations by only requiring the information requested in those paragraphs to be forwarded when the applicant is making an application for a Commercial Tariff Concession Order (“concession order”),
Paragraph (e) inserts a new paragraph 181(1)(ta) which specifies the particulars an applicant must forward when that person is making an application for a “concession order” on goods that have been imported after repair or renovation,
Paragraphs (f) - (i) inclusive make minor corrections and amendments to the procedures to be followed when lodging an application for a “concession order”, as well as replacing outdated references to the Department of Industry, Technology and Commerce with references to the Australian Customs Service.
Regulation 3 amends Regulation 182 of the Customs Regulations. The proposed Regulation makes minor amendments to the procedures to be followed by a person giving notice to Customs
that the person intends making an application for a “concession order”, as well as replacing outdated references to the Department of Industry, Technology and Commerce with references to the Australian Customs Service.
Regulation 4 provides that for the purposes of Regulation 185 and Schedule 2 to the regulations a person shall be taken to be capable of repairing particular goods if in the normal course of business the person is prepared to accept orders to repair those goods.
Regulation 5 amends Schedule 2 to the Customs Regulations, to -
• amend item 1 to allow fatty alcohols falling within tariff item 15.10 to become eligible to receive “concession orders” as a result of the Government’s agreement to a recommendation of the Industries Assistance Commission’s Report on Chemicals and Plastics,
• amend item 6 to reinstate the exclusion from eligibility for a “concession order” for paper apparel, which has been made necessary as a result of a change in the tariff classification of such apparel.
• insert a new item 32 to reinstate the exclusion from eligibility for a “concession order” for statuettes and ornaments of base metal, which has been made necessary as a result of a change in the tariff classification of those goods.