EXPLANATORY MEMORANDUM
Statutory Rules 1984 No. 462
MINISTER FOR INDUSTRY, TECHNOLOGY AND COMMERCE
SUBJECT: CUSTOMS ACT 1901 -
CUSTOMS REGULATIONS (AMENDMENT)
Section 270(1) of the Customs Act 1901 (the Act) provides in part:
“270(1) The Governor-General may make regulations not inconsistent with this Act prescribing all matters which by this Act are required or permitted to be prescribed or as may be necessary or convenient to be prescribed for giving effect to this Act or for the conduct of any business relating to the Customs …”
Section 183CL of the Act reads in part:
“183CL. (1) Such fees (if any) as are prescribed are payable in respect of agents licences.
(2) …
(3) Fees prescribed under sub-section (1) may include an amount calculated with regard to the cost of the establishment, administration and operation of the Committee.”
Regulation 158 of the Customs Regulations prescribes, for the purposes of section 183CL of the Act, the fees payable in respect of the grant or renewal of customs agents licences.
The purpose of Regulation 2 of the proposed regulations is to amend Regulation 158 of the Customs Regulations to increase the fees for Customs agents’ licences from:
(a) $10 to $20 where the agent is a natural person who does not intend to act as a customs agent in his own right; and
(b) $120 to $200 in any other case.
The increase in fees, which by virtue of proposed Regulation 1 is to commence on 1 January 1985, is intended to assist in the recovery of the costs incurred in the establishment, administration and operation of the National Customs Agents Licensing Advisory Committee.
Customs Regulation 177 provides, for the purposes of section 246 of the Act, a right of trial in the Supreme Court of a State or Territory.
Section 246 of the Act was repealed by section 61 of the Customs and Excise Amendment Act 1982 (Act No. 81 of 1982).
The purpose of proposed Regulation 3 is to repeal Customs Regulation 177 as a consequence of the repeal of section 246 of the Act.
Proposed Regulation 4 and sub-regulation 5(a) amend Customs Regulation 179 and omit Form 62 in Schedule 1 to the Customs Regulations respectively as a consequence of the proposed repeal of Customs Regulation 177.
Form 86 in Schedule 1 to the Customs Regulations was amended by Statutory Rules No. 382 of 1981 to comply with section 208 of the Act. However, the text of Form 86 refers to section 206 of the Act rather than section 208. The purpose of proposed sub-regulation 5(b) is to correct this drafting error.
Sub-regulation 5(c) proposes to omit from Form 86 in Schedule 1 to the Customs Regulations the reference to the second date in the citation of the Act.
Authority
Section 270 of the Customs Act 1901.
Overview
The Customs Act 1901 was enacted to provide for the administration of the customs and excise systems in Australia, aiming to ensure that all goods entering and leaving the country are appropriately taxed and regulated. The Act enables the Governor-General to make regulations necessary for the enforcement and administration of customs laws, as well as for the conduct of business related to customs. In this context, the Customs Regulations (Amendment) Statutory Rules 1984 No. 462 were introduced to amend the existing customs regulations to better align with the objectives of the Customs Act. This amendment, made by the Minister for Industry, Technology and Commerce, sought to address specific gaps and issues, such as the need to increase fees for customs agents' licenses to cover the costs associated with the National Customs Agents Licensing Advisory Committee and to remove outdated references and provisions that were no longer applicable following the repeal of certain sections of the Act. The proposed regulations also sought to correct a drafting error in one of the forms, ensuring consistency and accuracy in the regulatory framework.
Scope and Application
The Customs Act 1901 governs various aspects of customs regulations in Australia, with its scope extending to the regulation of customs agents and associated fees. Specifically, section 183CL of the Act outlines the fees for customs agents’ licences, which are prescribed in Regulation 158 of the Customs Regulations. The proposed amendments, as detailed in the Statutory Rules 1984 No. 462, adjust the fees payable for customs agents’ licences to better reflect the costs of the National Customs Agents Licensing Advisory Committee. The amendments increase the fees for natural persons acting as customs agents from $10 to $20, and for other cases from $120 to $200. These changes are intended to take effect from 1 January 1985. Additionally, the proposed regulations repeal Customs Regulation 177, which provided a right of trial in the Supreme Court of a State or Territory, following the repeal of section 246 of the Act by the Customs and Excise Amendment Act 1982. Proposed Regulation 4 and sub-regulation 5(a) further amend Customs Regulation 179 and remove Form 62 from Schedule 1 to the Customs Regulations due to the repeal of Regulation 177. Sub-regulation 5(b) corrects a drafting error in Form 86 by aligning the reference in the form to section 208 of the Act, as amended by Statutory Rules No. 382 of 1981. These regulations apply across Australia and are made under the authority of section 270 of the Customs Act 1901.
Key Provisions
The key provisions of this amendment to the Customs Regulations concern primarily the fees for customs agents’ licences, the repeal of certain regulations, and the correction of a drafting error in one of the forms. Regulation 2 proposes to increase the fees for customs agents’ licences. Under the current Regulation 158, a natural person who does not intend to act as a customs agent in their own right pays a fee of $10, while all other cases are charged $120. The proposed changes would increase these fees to $20 and $200, respectively, effective from 1 January 1985. These changes are intended to help cover the costs associated with the National Customs Agents Licensing Advisory Committee.
The obligations imposed by these regulations on customs agents and other parties are primarily financial. Customs agents must now pay higher fees for the grant or renewal of their licences. This change affects all natural persons acting as customs agents who do not intend to act in their own right and all other agents, requiring them to pay the new fees specified in Regulation 2.
The proposed regulations also address the repeal of Customs Regulation 177 and related changes. Since section 246 of the Customs Act 1901 was repealed by the Customs and Excise Amendment Act 1982, Regulation 3 repeals Regulation 177 to align with this change. Further, proposed Regulation 4 and sub-regulation 5(a) amend and omit certain elements of Customs Regulation 179 and Form 62 in Schedule 1, respectively, as a consequence of the repeal of Regulation 177. Additionally, sub-regulation 5(b) corrects a drafting error in Form 86 by updating a reference from section 206 to section 208 of the Act. Sub-regulation 5(c) further omits a redundant reference to the second date in the citation of the Act from Form 86.
Failure to comply with these new fee requirements could lead to penalties or other consequences, though the specific penalties are not detailed in the explanatory memorandum. Generally, non-compliance with regulations governing fees and licensing could result in fines, legal action, or the suspension or revocation of an agent’s licence. These changes are intended to ensure that the fees charged are in line with the costs of the relevant administrative processes.