Customs Regulations (Amendment) 1994 No. 183
EXPLANATORY STATEMENT
STATUTORY RULES 1994 No. 183
Issued by the authority of the Minister for Small Business, Customs and Construction
Customs Act 1901
Customs Regulations (Amendment)
Section 270 of the Customs Act 1901 (the Act) provides in part that the Governor-General may make regulations not inconsistent with the Act prescribing all matters which by the Act are required or permitted to be prescribed for giving effect to the Act.
Section 85 of the Act provides in part that such fees as are prescribed are payable in respect of warehouse licences and subsection 85(2) provides that the Regulations may prescribe annual fees.
Warehouse licence fees are payable annually on the basis of a scale of fees prescribed ,within regulations 50 and 52 of the Customs Regulations. These fees are reviewed annually in order to recover the costs associated with administering the warehouse system.
The warehouse licences fees for 1994-95 have been determined by increasing the fees for 1993-94 by 1.9 percent which is the increase in the Consumer Price Index from December 1992 to December 1993. Subregulation 2.1 of the Regulations amends regulations 50 and 52 of the Customs Regulations to omit the current fees and substitute a new scale of fees which incorporate the 1.9 percent increase.
The Regulations commence on 1 July 1994.
Overview
The Customs Regulations (Amendment) 1994 No. 183, issued under the authority of the Minister for Small Business, Customs and Construction, amends the Customs Regulations to adjust the warehouse licence fees for the fiscal year 1994-95. This amendment was enacted to address the need for an annual review of fees to ensure they reflect the true cost of administering the warehouse system. The Act that these regulations seek to amend is the Customs Act 1901, and the amendment is consistent with Section 270 of the Act, which empowers the Governor-General to make regulations that are not inconsistent with the Act. The policy objective is to ensure that the fees charged for warehouse licences are updated annually to reflect changes in the Consumer Price Index, thereby maintaining a fair and equitable fee structure. The new fees, which incorporate a 1.9 percent increase from the previous year, are set to commence on 1 July 1994.
Scope and Application
The Customs Regulations (Amendment) 1994 No. 183 applies to all entities and individuals requiring a warehouse licence under the Customs Act 1901. This includes businesses, corporations, and individuals who are involved in the importation or exportation of goods, as well as those who store goods in a warehouse for customs purposes. The Regulations are applicable on a national level and affect all jurisdictions within Australia. The amendment pertains specifically to the fees associated with warehouse licences, as outlined in sections 85 and 270 of the Act, and these fees are adjusted annually to reflect the Consumer Price Index. There are no stated exclusions or exemptions within the scope of these Regulations. Additionally, the application of the Regulations is extended through subordinate instruments which allow for the annual review and adjustment of the fees based on economic indicators.
Key Provisions
The Customs Regulations (Amendment) 1994 No. 183, under the Customs Act 1901, primarily focuses on amending the fees for warehouse licences. According to Section 270 of the Act, the Governor-General has the authority to create regulations that are not inconsistent with the Act, thereby prescribing matters required or permitted by the Act. Specifically, this amendment adjusts the fees outlined in Section 85 of the Act, which pertains to warehouse licences, by establishing an annual fee structure detailed in subsection 85(2). Regulations 50 and 52 of the Customs Regulations originally set the fees, which are subject to annual review to cover the administrative costs of the warehouse system.
Under these amended regulations, the fees for warehouse licences for the 1994-95 financial year have been increased by 1.9 percent, reflecting the Consumer Price Index increase from December 1992 to December 1993. This adjustment is implemented through Subregulation 2.1, which replaces the existing fees in regulations 50 and 52 with a new fee scale that includes the specified percentage increase. These changes are designed to ensure that the fees remain reflective of the current economic conditions and administrative costs.
Entities governed by these regulations, such as warehouse operators, are required to comply with the new fee structure by paying the updated annual fees as specified in the amended regulations. Failure to adhere to these new fee requirements may result in non-compliance with the Customs Act 1901, potentially leading to enforcement actions by the relevant authorities. The regulations are effective from 1 July 1994, and all stakeholders must ensure they are updated with the new fee schedule and compliant with the legislative requirements.
In the event of a breach of these regulations, the Customs Act 1901 may impose penalties. While the specific penalties are not detailed in the provided text, breaches of customs regulations generally may lead to civil or criminal consequences, including fines or other legal actions. The maximum penalties can vary depending on the nature and severity of the breach, and it is important for entities to fully comply with the updated fee structure to avoid any legal repercussions.