EXPLANATORY STATEMENT
STATUTORY RULES 1984 NO. 13
CUSTOMS REGULATIONS (AMENDMENT)
Issued by the Authority of the Minister of State for Industry and Commerce
The Customs Amendment Act 1983 (Act No. 19 assented to 14 June 1983) inserted a new Part XVA in the Customs Act 1901 dealing with Commercial Tariff Concession Orders.
On 29 June 1983 by Executive Council minute number 20 the Governor-General in Council approved amendments to the Customs Regulations to introduce the appropriate administrative procedures as a consequence of the Customs Amendment Act 1983.
Paragraph 126(f) was amended at that time to allow refunds, rebates and remissions of duty to be claimed, if appropriate, after the granting of a Commercial Tariff Concession Order.
Sub-regulation 128A(4) of the existing regulations provides that an application for refund of duty in any circumstance specified in paragraph 126(f) may be made within 12 months after the date on which the by-law or determination was made.
The Regulation seeks to amend sub-regulation 128A(4) so that the provisions in that sub-regulation may also apply to a Commercial Tariff Concession Order.