EXPLANATORY STATEMENT
Statutory Rules 1986 No 91
Customs Regulations (Amendment)
Issued by the Authority of the Minister of State for Industry Technology and Commerce
Section 85 of the Customs Act 1901 provides for fees as prescribed to be payable in respect of warehouse licences.
As a result of the Auditor General’s Efficiency Report No 4 of 11 March 1982, it was determined that warehouse licence fees should be reviewed with a view to returning the administrative costs of controlling licensed warehouses under the Customs Act 1901. The Department of Industry, Technology and Commerce subsequently engaged a firm of consultants, Price Waterhouse Associates Pty Ltd, who recommended a formula to determine licence fees, based on a survey of actual costs incurred in the administration of licensed warehouses. The new fees were first levied on the basis of the consultant’s recommendations in 1985/86, following amendments to the Custom’s Regulations by Statutory Rules 1985 No 71, and are subject to annual review.
In applying the consultant’s formula to the 1986/87 licence period there is to be a reduction in the base fee for new, (from $6646 to $6618) and renewed licences (from $5346 to $5196); an increase in permissable deductions from licence fees for compensation of accounts, and marginal increases in fees made to certain specific classes of licences. This will result in an overall reduction of the fee payable for the renewal of warehouse licence for the 1986-87 licensing year.
The reduction in fees is largely as a result of lower administrative costs due to a reduction in licenced warehouses - from 1250 in 1984, to 953 as at 31 December 1985.
The purpose of the regulation is to amend Custom Regulation 52 to provide for the 1986-87 warehouse licensing fees.
The regulations are to come into effect on 1 July 1986.