EXPLANATORY STATEMENT
STATUTORY RULES 1986 NO. 367
CUSTOMS REGULATIONS (AMENDMENT)
Issued by the Authority of the Minister of State for Industry Technology and Commerce
The Australian Customs Service has recently considered Regulation 37 of the Customs Regulations and has proposed various amendments to the Regulation 50 so as to facilitate the increasing use of computers in the valuation of goods entered for home consumption, and to reflect current practices used in the valuation of goods.
The Regulation makes the necessary technical amendments to Regulation 37 of the Customs Regulations by eliminating the need for computers used in the valuation process to be owned by the Commonwealth, and to quote the value of goods in Australian currency.
Overview
The Customs Regulations (Amendment) Statutory Rules 1986 No. 367, enacted to address the growing use of computers in the valuation of goods for home consumption, was introduced to modernise and streamline the customs valuation process. The amendments were proposed by the Australian Customs Service to better reflect contemporary practices and to eliminate the requirement for computers used in the valuation process to be owned by the Commonwealth. This initiative aimed to facilitate the increasing integration of technology in customs operations and ensure that the valuation of goods is accurately quoted in Australian currency. The amendments were issued under the authority of the Minister of State for Industry Technology and Commerce, reflecting a policy objective to adapt and enhance customs procedures in line with technological advancements.
Scope and Application
The Customs Regulations (Amendment) Statutory Rules 1986 No. 367 applies to all entities and persons involved in the valuation of goods imported into Australia, including importers, customs brokers, and the Australian Customs Service. The amendments specifically aim to modernise the valuation process by allowing the use of private computers and expressing the value of goods in Australian currency, thereby reflecting contemporary practices. This amendment extends to all imported goods subject to the valuation requirements under the Customs Act 1901, impacting various industries reliant on the importation of goods for business or personal use. The regulation applies nationally across Australia and is issued under the authority of the Minister of State for Industry, Technology, and Commerce. There are no specific exclusions or exemptions stated in the regulation, and it does not mention any thresholds that would limit its application. The regulation serves to streamline and update the valuation process, enhancing efficiency and alignment with current technological practices. The authority to make further amendments and clarifications through subordinate instruments is implicitly retained, allowing for future adjustments as necessary to keep pace with evolving customs practices and technological advancements.
Key Provisions
The main operative sections of the Customs Regulations (Amendment) Statutory Rules 1986 No. 367 pertain primarily to Regulation 37 and its amendments to Regulation 50. These amendments are designed to modernise the valuation of goods for customs purposes, particularly in light of the increased reliance on computer technology. Regulation 37 (subsections 37(1) and 37(2)) has been updated to allow for the use of non-Commonwealth owned computers in the valuation process and to mandate the quoting of values in Australian currency. Regulation 50 is also amended to reflect these changes and to ensure consistency with contemporary valuation practices.
The obligations imposed by these amendments require customs brokers, importers, and other relevant parties to ensure that any computer systems used in the valuation of goods for customs purposes are capable of accurately determining and quoting the value of goods in Australian currency. This includes ensuring that any software or hardware used in the valuation process is up to date and compliant with the revised regulations. It is also necessary for these parties to maintain records that can demonstrate compliance with these provisions, including evidence of the use of approved computer systems and the accuracy of the valuations produced.
Failure to comply with the amended Regulations may result in various civil or criminal consequences. For instance, if an importer or customs broker uses a non-compliant system or fails to quote values in Australian currency, they may be subject to penalties. While the specific penalties are not outlined in the explanatory statement, it is generally understood that breaches of customs regulations can result in fines or other legal sanctions. The maximum penalties would typically be determined by the specific nature of the breach and the regulatory framework under which the Customs Regulations operate.
In summary, the Customs Regulations (Amendment) Statutory Rules 1986 No. 367 introduce significant changes to the valuation of goods for customs purposes, particularly by facilitating the use of non-Commonwealth owned computers and mandating the use of Australian currency for quoted values. These changes impose clear obligations on all parties involved in the importation process to ensure compliance with the updated regulations. Breaches of these regulations may lead to civil or criminal penalties, although the exact penalties are not specified in the explanatory statement.