Customs Regulations (Amendment) 1998 No. 229
EXPLANATORY STATEMENT
STATUTORY RULES 1998 NO. 229
Issued by the Authority of the Minister for Customs and Consumer Affairs
Customs Act 1901
Customs Regulations (Amendment)
Section 270 of the Customs Act 1901 provides in part that:
"[t]he 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..."
The Customs Legislation (Anti-dumping Amendments) Act 1998 (the Act) amended the antidumping and countervailing provisions in part XVB of the Customs Act 1901. Among other matters, the amendments abolished the Anti-Dumping Authority. These amendments made necessary a number of changes to the Customs Regulations (the Regulations).
These amending regulations added an additional circumstance for refund of Customs duty to those prescribed by the Regulations and repealed certain provisions of the Regulations relating to the soon to be abolished Anti-Dumping Authority.
Subregulation 1. 1 provided that the regulations commenced on 24 July 1998.
Subregulation 2.1 provided that the Customs Regulations have been amended as set out in the regulations.
Subregulation 3.1 inserted new paragraph 126(1)(ra) into the Regulations to allow for two new refund circumstances.
New subsection 269ZDB(1) of the Customs Act 1901 gives the Minister power to fix new "variable factors" (defined in subsection 269T(4E)), with retrospective effect. These "factors" go towards determining how much dumping duty is payable on the import of particular goods.
New subsection 269ZZM(1) gives the Minister power to revoke or vary an original dumping or countervailing duty notice, with retrospective effect. The result is that, due to decisions made by the Minister under these provisions, excess dumping duty may have been paid. Both subsections 269ZDB(3) and 269ZZM(6) state that where excess interim duty has been paid, the person who paid the interim duty may apply under Division 3 of Part VIII for a refund of the excess. Section 163 of the Customs Act 1901 provides that refunds of duty may be given in prescribed circumstances and subregulation 126(1) lists these circumstances. Subregulation 3.1 added to subregulation 126(1) the circumstances of refunding excess interim duty referred to in subsections 269ZDB(3) and 269ZZM(6).
Subregulation 4.1 omitted regulation 183AB from the Regulations. Regulation 183AB prescribes, for the purposes of paragraph 269TC(4)(c) of the Customs Act 1901, the period for making a preliminary finding under section 269TD of the Act as to whether there are sufficient grounds for the publication of a dumping duty notice, or a countervailing duty notice. As the Act repeals paragraph 269TC(4)(c) and removes the requirement for a preliminary finding, regulation 183AB was redundant.
Subregulation 5.1 omitted regulation 183A from the Regulations. Regulation 183A prescribes, for the purposes of subsection 269TF(1) of the Customs Act 1901, the period for applying to the Anti-Dumping Authority (ADA) for review of certain decisions. As the Act abolishes the ADA and repeals section 269TF, regulation 183A was redundant.
The regulations commenced on 24 July 1998.
Overview
The Customs Regulations (Amendment) 1998 No. 229 was enacted to amend the Customs Regulations in response to changes introduced by the Customs Legislation (Anti-dumping Amendments) Act 1998. This Act aimed to address the need for regulatory updates following the abolition of the Anti-Dumping Authority, which was responsible for handling anti-dumping and countervailing duties. The amendments were necessary to align the Customs Regulations with the new legislative framework and ensure the smooth operation of customs duties. The Customs Regulations (Amendment) 1998 No. 229, issued by the authority of the Minister for Customs and Consumer Affairs, introduced new refund circumstances for Customs duty and repealed regulations that were rendered redundant by the abolition of the Anti-Dumping Authority. The policy objective was to maintain the effectiveness and efficiency of the customs duty system in light of the legislative changes.
Scope and Application
The Customs Regulations (Amendment) 1998 No. 229 applies to entities and individuals involved in the import and export of goods in Australia, particularly those subject to the anti-dumping and countervailing duties provisions outlined in the Customs Act 1901. These regulations primarily affect importers, exporters, and the Commonwealth Government through the Department of Customs and Consumer Affairs. The regulations provide a framework for refunding excess interim duty paid under specific circumstances, particularly when the Minister exercises powers to fix variable factors or revoke or vary dumping or countervailing duty notices. Geographically, the application of these regulations is national, as they pertain to the conduct of business relating to customs throughout Australia. The regulations exclude any matters inconsistent with the Customs Act 1901 and are limited to amendments necessitated by the Customs Legislation (Anti-dumping Amendments) Act 1998. Subordinate instruments may further extend or restrict the application of these regulations as needed to implement the amendments effectively.
Key Provisions
The Customs Regulations (Amendment) 1998 No. 229 amended the Customs Regulations under the Customs Act 1901 to reflect changes made by the Customs Legislation (Anti-dumping Amendments) Act 1998. These changes included the abolition of the Anti-Dumping Authority and the introduction of new refund circumstances for Customs duty. Subregulation 3.1 introduced new refund circumstances for excess interim duty paid, as authorised by new subsections 269ZDB(3) and 269ZZM(6) of the Customs Act 1901. This amendment allows individuals or entities who have paid excess dumping duty due to decisions made by the Minister under these provisions to apply for a refund. The regulation took effect on 24 July 1998, as per subregulation 1.1. In addition to adding new refund circumstances, the amending regulations also omitted certain provisions that had become redundant due to the abolition of the Anti-Dumping Authority.
The obligations and requirements imposed by the amending regulations primarily concern the administration and processing of refund applications for excess interim duty. Given that the Anti-Dumping Authority has been abolished, the Customs Administration will now handle refund applications under the new provisions. The Customs Administration must ensure that all refund applications are processed in accordance with the amended regulations and the Customs Act 1901. This includes verifying the eligibility of applicants, assessing the amount of excess duty paid, and facilitating the refund process. The Customs Administration must also keep accurate records of all refund applications and decisions made in accordance with the new provisions.
The amending regulations do not explicitly outline specific offences or penalties for breach. However, breaches of the Customs Act 1901, including failure to comply with refund requirements, may result in civil or criminal penalties. For instance, knowingly making a false statement in a Customs document or application could result in a civil penalty of up to $22,200 for individuals and $111,000 for corporations, as per section 177 of the Customs Act 1901. Criminal penalties may also apply, with maximum penalties of up to two years imprisonment or fines of up to $22,200 for individuals, and $111,000 for corporations. These penalties are outlined in section 276 of the Customs Act 1901.