Customs Regulations (Amendment)

Overview

The Customs Regulations (Amendment) 1992 No. 464 was enacted to address the need for specific regulations concerning the entry of unmanufactured tobacco products and alcoholic beverages into Australia. Issued by the authority of the Minister for Small Business, Construction and Customs, this amendment is grounded in the Customs Act 1901. The Customs Legislation Amendment Act 1992 introduced a provision allowing the prescription of certain goods as "like customable goods," thereby exempting them from standard import entry requirements. The amendment was designed to streamline the customs process for these goods by permitting their delivery into home consumption under certain conditions, such as the lodgement of a return within a specified timeframe. This change aims to facilitate the customs process while maintaining regulatory oversight over the importation of these goods.

Scope and Application

The Customs Regulations (Amendment) 1992 No. 464 applies to certain unmanufactured tobacco products and alcoholic beverages, prescribing these as "like customable goods" in accordance with section 69 of the Customs Act 1901. This regulation pertains to the importation of these goods and aims to streamline the process by allowing these goods to be delivered into home consumption without the need for the standard entry requirements typically imposed on imported goods. The amendment is designed to facilitate smoother customs procedures for these specific items, subject to the condition that importers lodge a return within a specified timeframe. The amendment applies nationally, with its reach extending across Australia in accordance with the Customs Act 1901. The new regulation, which defines "Customs Tariff Reference Number" as specified in the Customs Tariff Act 1987, became effective immediately upon gazettal, ensuring that the changes are promptly implemented.

Key Provisions

The Customs Regulations (Amendment) 1992 No. 464 (the Amendment) introduces specific changes to the Customs Regulations 1992 to align with the Customs Legislation Amendment Act 1992. The primary change involves the classification of certain unmanufactured tobacco products and alcoholic beverages as "like customable goods" under section 69 of the Customs Act 1901 (the Act). This amendment is executed through the insertion of a new regulation 32 into the Customs Regulations (the Regulations), as per Regulation 2 of the Amendment. Regulation 32 outlines which tobacco products and alcoholic beverages, defined by their Customs Tariff Reference Numbers, are considered as like customable goods. This classification exempts these goods from the typical entry requirements for imported goods, allowing importers to seek permission to deliver these goods into home consumption without entry, subject to certain conditions. Under the Amendment, the obligation on importers of these specified goods is to comply with the new regulatory framework that classifies them as like customable goods. Importers must be aware of the specific products covered by this classification and understand that these goods will not be subject to the standard customs entry requirements. Additionally, importers must be prepared to lodge a return for these goods within the specified time frame if their request to have the goods delivered into home consumption is approved. The Amendment also requires importers to keep accurate records of the Customs Tariff Reference Numbers for the goods they import, as these numbers are critical in determining their eligibility for the simplified customs procedures. Failure to comply with the new provisions may result in serious consequences for the parties involved. Although the Amendment itself does not explicitly detail the penalties for non-compliance, breaches of the Customs Act 1901 can result in civil and criminal penalties. For example, under section 187 of the Act, a person who contravenes any provision of the Act or the Regulations is liable to a penalty of up to 10,000 penalty units for an individual and up to 50,000 penalty units for a body corporate, depending on the nature and severity of the breach. Furthermore, criminal penalties may also apply, including imprisonment for up to five years for serious breaches. These potential penalties underscore the importance of strict compliance with the new regulations governing like customable goods.