EXPLANATORY STATEMENT
Statutory Rules 1986 No. 248
Customs Regulations (Amendment)
Issued by the Authority of the Minister of State for Industry Technology & Commerce
The Customs & Excise Legislation Amendment Act 1986 (Act No 34 of 1986) inserted a provision into Section 162A of the Customs Act 1901 (‘the Act’) to provide that regulations made pursuant to that section may be regulations that apply to goods if -
(a) the goods are specified in an instrument authorized by the regulations; and
(b) conditions, restrictions or requirements specified in that instrument are complied with in respect of the goods.
These Statutory Rules amend regulation 125A of the Customs Regulations so as to allow the permission instruments issued under the regulations to specify conditions, restrictions or requirements to be complied with in respect of goods imported for events of national significance.
Details of the Regulations are as follows:
Regulation 1 amends Regulation 125A of the Customs Regulations by adding a paragraph 125(2)(e), to prescribe an additional requirement for the duty-free importation of goods which are to be used for purposes related to the America’s Cup Yacht race or the Australian Bicentennial celebrations. Where conditions, restrictions or requirements are specified in the permission instrument relating to the importation of the goods, the Comptroller-General may approve of the goods being brought into Australia on a temporary duty-free basis, provided the conditions, restrictions or requirements specified in the instrument are complied with.
Regulation 2 adds a sub-regulation 125B(2) to the Customs Regulations, to specify that the person to whom goods are delivered under section 162A of the Act and Regulation 125A shall not deal with the goods, or permit the goods to be dealt with, in any way otherwise than in accordance with any conditions, restrictions or requirements that might have been specified in the instrument permitting the duty-free importation of those goods. Failure to comply with any such conditions, restrictions or requirements renders the person to whom the goods are delivered liable to payment of duty on the goods, pursuant to sub-section 162A(5) of the Act.
Regulation 3 makes a consequential amendment to Regulation 138A, relating to review by the Administrative Appeals Tribunal, as a result of the proposed addition of sub-regulation 125B(2) (Regulation 2 refers).
SR 301/86