EXPLANATORY STATEMENT
STATUTORY RULES 1986 NO. 363
CUSTOMS REGULATIONS (Amendment)
Issued by the Authority of the Minister of State for Industry, Technology and Commerce
The Australian Customs Service has recently conducted a review of the manner with which it verifies the particulars of goods shown in the entry for home consumption relating to the goods and the accompanying commercial documents submitted for the purposes of sub-section 38B(1) of the Customs Act 1901.
At ports, airports and places where entries and commercial documents are examined, it is now intended that the goods will receive what is known as “green line” rapid clearance. This system does not lend itself to the stamping of commercial documents in the manner specified in Regulation 23A of the Customs Regulations; rather, it is intended to perforate the documentation using a KON 905 perforator.
Under the proposed new system, a certain percentage of entered goods, and their accompanying documentation will be selected at random for what is known as a “red line audit”. Another percentage of entered goods which are under suspicion will also receive a red line audit. The commercial documents relevant to such goods will continue to be stamped with the appropriate stamp as provided by the existing Regulation 23A.
Details of the Regulations are as follows:
Regulation 1 amends Regulation 23A of the Customs Regulations by permitting the Collector to either stamp or perforate commercial documents containing particular of goods entered for home consumption.
Regulation 2 inserts a new Regulation 24, which specifies the pattern of perforations to be perforated by the appropriate perforator.