EXPLANATORY STATEMENT
CUSTOMS ACT 1901
CUSTOMS REGULATIONS (AMENDMENT)
STATUTORY RULES 1987 NO. 316
ISSUED BY THE AUTHORITY OF THE MINISTER OF STATE FOR SCIENCE AND SMALL BUSINESS
A reorganisation of the Tariff Classification System in order to harmonize it with international requirements will be accomplished with the commencement of the Customs Tariff Act 1987. This Act received the Royal Assent on 5 June 1987 and has been proclaimed to commence on 1 January 1988.
As the Customs Tariff Act 1987 introduces a new tariff structure and new terminology, amendments to the Customs Regulations are necessary to accommodate the new tariff system. In particular, amendments are required to Regulations 184 and 185 and Schedule 2, which deal with tariff concession orders, and amendments to Regulations 99, 99A, 99B and 100, which refer to the Australian Export Commodity Classification.
Details of the regulations are as follows:
Regulation 1 is a machinery provision which provides for the regulations to come into operation on 1 January 1988, the commencement date of the new Harmonized Tariff System.
Regulation 2 is a machinery provision which defines the term “Principal Regulations” as the Customs Regulations for the purposes of these regulations.
Regulations 3 and 4 provide that the references to the “Australian Export Commodity Classification” in Regulations 99 and 99A of the Customs Regulations are replaced with references to the “Australian Harmonized Export Commodity Classification”, which is the new title for this document.
Regulation 5 replaces the former subregulation 99B(1) with a new subregulation which inserts a reference to the new “Australian Harmonized Export Commodity Classification” document and the date it comes into force.
Regulation 6 provides that the reference to the “Australian Export Commodity Classification” in Regulation 100 of the Customs Regulations is replaced with a reference to the “Australian Harmonized Export Commodity Classification”.
Regulation 7 replaces the present subregulation 184(3) of the Customs Regulations with a new interpretative provision for the purposes of the new harmonized tariff.
Regulation 8 repeals the present Regulation 185 of the Customs Regulations and substitutes a new Regulation 185 which takes account of the new structure and terminology of the Customs Tariff Act 1987.
Regulation 9 repeals the present Schedule 2 to the Customs Regulations and substitutes a new Schedule which takes account of the new structure and terminology of the Customs Tariff Act 1987.