EXPLANATORY STATEMENT
STATUTORY RULES 1982 NO. 404
CUSTOMS REGULATIONS (AMENDMENT)
Issued by the Authority of the Minister of State for the Capital Territory Acting for and on behalf of the Minister of State for Industry and Commerce.
Regulations 50 and 52 of the Customs Regulations, for the purposes of section 85 of the Act, set out fees that are payable by a licensee for a warehouse.
The Regulations seek to amend existing regulations 50 and 52 to increase the fees for warehouse licences and update these provisions as a consequence of amendments made to the Act by the Customs Amendment Act (No. 3) 1980.
Details of the Regulations are set out below:
Regulation 1 provides for a commencement date of 1 January 1983.
Regulation 2 repeals existing regulation 50 and substitutes a new regulation which has been drafted to accord with the new provisions in the Principal Act.
Sub-regulation 50(1) provides that for the purposes of the regulations the term “warehouse licence” referred to in the regulations shall have the same meaning as that term has in Part V of the Act and further provides that the term “year” means a period of twelve months commencing on a 1 July.
Sub-regulation 50(2) imposes an annual licence fee of $1900, an increase of $600 over the existing fee. This new fee will apply in respect of all licenses granted on 1 July in any year; a pro rata proportion of that amount will apply where the licence is granted for a period of less than 12 months, including the period 1 January 1983 to 30 June 1983 which is the initial period under the new fee.
Sub-regulations 50(3) and (4) provide for the annual licence fee to be paid by instalments on the first days of July, October, January and April in that year.
Regulation 3 remakes regulation 52 of the regulations to:
(i) provide for a transaction fee of $7 to be payable -
this fee is to be payable in respect of transactions involving the movement of goods out of a warehouse to which a warehouse licence relates such as the passing of an entry for home consumption in respect of dutiable goods warehoused in the warehouse or the lodging of documents detailing deliveries for home consumption. The previous transaction fee was $5.
(ii) provide that the transaction fee will be payable on a three monthly periodical basis in lieu of the previous monthly basis -
this change brings the billing and the payment times into line with the periods for payment of the annual fees where a licence holder chooses to pay by instalments. The change will reduce Departmental administrative costs and will not adversely affect licence holders.
(iii) repeal sub-regulation 52(3) as the provisions contained in that sub-regulation are now redundant.
(iv) update the reference to home consumption in sub-regulation 52(4) so that that reference now conforms with the Act as amended
(v) redraft sub-regulation 52(5) to provide that where 2 or more documents are lodged at the one time the lodging of those documents shall be treated as one transaction for the purposes of the transaction fee.
(vi) redraft sub-regulation 52(6) to provide for the term “warehouse licence” to have the same meaning as the Act; and
(vii) omit the now redundant sub-regulation 52(7)
Regulation 4 is a formal saving provision.
The effect of sub-regulation 4(1) is that the fees to be imposed by regulation 50 will apply to new licences granted on or after 1 January 1983, to licences renewed on 1 July 1983. and to subsequent renewals. The effect of sub-regulation 4(2) is that the fees to be imposed by regulation 52 will apply to the passing of entries for home consumption on or after 1 January 1983 and to the lodging of documents on and after that date.
Overview
The Customs Regulations (Amendment) 1982, enacted by the authority of the Minister of State for the Capital Territory on behalf of the Minister of State for Industry and Commerce, was introduced to address the need to update the Customs Regulations in response to changes made by the Customs Amendment Act (No. 3) 1980. This amendment aimed to modernise the regulatory framework governing warehouse licenses and transaction fees within the customs system. Specifically, it aimed to adjust the fees payable by warehouse licensees to reflect changes in the underlying legislation and to streamline administrative processes by aligning the payment periods for annual and transaction fees. The policy objective behind these amendments was to ensure that the regulatory fees remained current with legislative changes while also reducing administrative burdens on both the Department and licensees.
Scope and Application
The Customs Regulations (Amendment) Statutory Rules 1982 No. 404, issued under the authority of the Minister of State for the Capital Territory for the Minister of State for Industry and Commerce, primarily concern the adjustment of fees for warehouse licences as stipulated in regulations 50 and 52 of the Customs Regulations. These amendments follow the changes introduced by the Customs Amendment Act (No. 3) 1980. The new regulations are designed to update the fees and their payment structures in line with the updated legal framework. Specifically, sub-regulation 50(1) defines "warehouse licence" to align with the term's definition in Part V of the Act and specifies that a "year" means a twelve-month period beginning on 1 July. The new annual licence fee set at $1900, a $600 increase from the previous fee, applies to all licences granted on 1 July in any year, with a pro rata fee for shorter periods, including the period from 1 January 1983 to 30 June 1983. Sub-regulations 50(3) and (4) also detail that the annual fee is payable in four instalments. Regulation 3 updates the transaction fee to $7 for movements of goods out of a warehouse, payable every three months, thereby aligning with the payment schedule for the annual fees and reducing administrative costs. These changes apply to new licences granted on or after 1 January 1983 and to subsequent renewals, as well as to entries for home consumption and document lodgings on or after that date.
Key Provisions
The primary operative sections of these regulations (Regulations 50 and 52) concern the fees payable by a licensee for a warehouse, reflecting changes made to the Customs Act by the Customs Amendment Act (No. 3) 1980. Regulation 50 (sub-regulations 50(1) to 50(4)) sets out the annual licence fee for warehouse licences. Sub-regulation 50(1) clarifies that the term "warehouse licence" has the same meaning as it does in Part V of the Act, and defines "year" as a twelve-month period beginning on 1 July. Sub-regulation 50(2) specifies that the annual licence fee is set at $1900, an increase from the existing fee of $1300, applicable to all licences granted on or after 1 July of any year. A pro rata amount is to be paid if the licence is granted for a period of less than 12 months. Sub-regulations 50(3) and 50(4) establish that the annual fee can be paid in instalments on the first days of July, October, January, and April of that year.
Regulation 52 details the transaction fees related to movements of goods out of a warehouse. Sub-regulation 52(1) sets the transaction fee at $7, an increase from the previous $5 fee, and it applies to transactions such as the passing of an entry for home consumption of dutiable goods or the lodging of documents detailing deliveries for home consumption. Sub-regulation 52(2) changes the billing and payment periods for these transaction fees to a three-monthly basis, aligning with the payment periods for the annual fees. This change is intended to reduce administrative costs for the Department without adversely affecting licensees. Sub-regulation 52(3) is repealed as its provisions are now redundant. Sub-regulation 52(4) updates references to home consumption to conform with the amended Act, while sub-regulation 52(5) specifies that lodging multiple documents at one time is treated as one transaction for fee purposes. Lastly, sub-regulation 52(6) aligns the term "warehouse licence" with its definition in the Act.
The obligations and requirements imposed by these regulations include the payment of increased annual and transaction fees for warehouse licences. Licence holders must pay the annual licence fee of $1900 in instalments as specified in sub-regulation 50(3) and 50(4), or in full at the beginning of the licence period. For transaction fees, the $7 fee must be paid every three months in accordance with sub-regulation 52(2). These obligations ensure that the Department can continue to manage and regulate the warehousing industry effectively.
The regulations also include provisions for penalties and consequences for non-compliance. Although the specific penalties are not detailed within the regulations themselves, breaches of the Customs Act or associated regulations can result in civil and criminal penalties. Civil penalties may include fines and other financial penalties, while criminal penalties can include imprisonment and fines, depending on the severity of the breach. The exact penalties are outlined in the Customs Act and related legislation.