EXPLANATORY STATEMENT
CUSTOMS REGULATIONS (AMENDMENT)
STATUTORY RULES 1989 NO. 159
ISSUED BY THE AUTHORITY OF THE MINISTER OF STATE FOR
SCIENCE, CUSTOMS AND SMALL BUSINESS
Section 270 of the Customs Act 1901 (the Act) provides in part that “(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...”
Section 39 of the Act provides in part that “(1) Subject to this Act, where an entry in respect of goods has been made, the Customs may give authority in accordance with the regulations for those goods to be dealt with in accordance with that entry.”.
For the purposes of section 39, regulation 23AA of the Customs Regulations (the Regulations) prescribes the form of the authority to be given by Customs.
The Customs and Excise Legislation Amendment Act 1989 made the following amendments to the Act.
Section 6 amended section 39 of the Act to add the general condition that authority to deal with goods shall be subject to the proviso that an officer of Customs may, within 5 years after entry of the goods, require verification of information that has been supplied to Customs for the purposes of the entry of the goods.
Section 7 inserted new section 161K, which provides in part that “(2) Where a Collector signifies, in a manner prescribed by the regulations, his or her acceptance of an estimate of the value of the goods, ….. the Collector shall, by so signifying, be taken for the purposes of subsection (1) to have determined the customs value of the goods and to have advised their owner of that amount.”.
Section 2 provides for the Customs and Excise Legislation Amendment Act 1989 to commence on 1 July 1989.
This Statutory Rule:
a. amends the form of the authority prescribed by regulation 23AA to take account of the proviso added to section 39 of the Act; and
b. provides that the giving of that authority shall also be the means by which the Collector signifies, for the purposes of subsection 161K(2), his or her acceptance of an estimate of the value of the goods.
Details of the amendments are as follows:
Regulation 1 provides for the amendments to commence on 1 July 1989. This corresponds with the date of commencement of the supporting provisions of the Customs and Excise Legislation Amendment Act 1989.
Regulation 2 amends regulation 23AA to take account of the proviso added to section 39 of the Act. Henceforth, the words “subject to section 39 of the Customs Act” will be contained in that authority, to advert to the general condition applying to the issue of the authority, ie that an officer of Customs may, within 5 years after entry of the goods, require verification of information that has been supplied to Customs for the purposes of the entry of the goods.
Presently, an authority is given in the form prescribed by regulation 23AA by the stamping of documents with a rubber stamp containing the appropriate words.
Regulation 3 inserts a new regulation 108 to provide that the giving of the authority under regulation 23AA shall also be the means by which the Collector signifies, for the purposes of subsection 161K(2), his or her acceptance of an estimate of the value of the goods.
Overview
The Customs Regulations (Amendment) Statutory Rules 1989 were introduced to address specific gaps in the Customs Regulations, aligning them with amendments made by the Customs and Excise Legislation Amendment Act 1989. This legislation was enacted to enhance the efficiency and accuracy of customs procedures by allowing Customs officers to verify information related to goods within five years of their entry and to streamline the process by which Collectors signify their acceptance of estimated values of goods. The rules were issued under the authority of the Minister of State for Science, Customs and Small Business, ensuring that the changes reflect the policy objectives of improving customs compliance and facilitating smoother trade operations. These amendments aim to provide clarity and specificity in the regulatory framework, ensuring that the regulations are both comprehensive and aligned with the updated legislative requirements.
Scope and Application
The Customs Regulations (Amendment) Statutory Rules 1989 No. 159, issued under the authority of the Minister of State for Science, Customs and Small Business, amend the Customs Regulations to reflect changes made by the Customs and Excise Legislation Amendment Act 1989. The Act applies to all persons and entities involved in the import and export of goods in Australia, including businesses and individuals, as well as the relevant officers of the Australian Customs Service. The amendments have a national reach, applying across all states and territories. Regulation 23AA is specifically altered to include a proviso that an officer of Customs may require verification of information supplied within five years of the goods' entry, aligning with the changes made to section 39 of the Customs Act 1901. Moreover, regulation 108 is introduced to ensure that the authority given under regulation 23AA also signifies the Collector's acceptance of an estimate of the value of the goods, in accordance with section 161K of the Act. These regulations commenced on 1 July 1989, the same date as the commencement of the Customs and Excise Legislation Amendment Act 1989.
Key Provisions
The primary operative sections of the Customs Regulations (Amendment) Statutory Rules 1989 No. 159 amend regulation 23AA to include a reference to the proviso added to section 39 of the Customs Act 1901, which allows a Customs officer to require verification of information within five years after the entry of the goods. This amendment is reflected in the new wording added to the authority provided under regulation 23AA, specifically stating "subject to section 39 of the Customs Act." Additionally, the rules introduce a new regulation 108, which stipulates that the issuance of the authority under regulation 23AA will also signify the Collector's acceptance of an estimate of the value of the goods as per subsection 161K(2) of the Act.
The obligations imposed by these regulations on the parties involved, particularly the Collector of Customs, include ensuring that the authority granted to deal with goods is clearly documented and stamped with the appropriate words, reflecting the conditions set out in section 39. Furthermore, the Collector must signify their acceptance of the estimated value of the goods as part of the process of granting this authority. This dual requirement ensures that both the verification condition and the value acceptance are properly documented and communicated.
Any failure to comply with the requirements set out in these regulations could result in the authority to deal with the goods being invalid or subject to challenge. In terms of specific consequences, breaches of the Act or the Regulations could lead to civil or criminal penalties. However, the precise nature and extent of these penalties are not explicitly detailed within the text of the Explanatory Statement. The potential for penalties, including fines or other sanctions, exists where there is a non-compliance with the statutory requirements, but the exact penalties would need to be referred to in the main body of the Customs Act 1901 or subsequent legislation.