EXPLANATORY STATEMENT
CUSTOMS REGULATIONS (AMENDMENT)
STATUTORY RULES 1989 NO. 162
ISSUED BY THE AUTHORITY OF THE MINISTER OF STATE FOR
SCIENCE, CUSTOMS AND SMALL BUSINESS
Section 270 of the Customs Act 1901 (the Act) provides in part that “(1) The 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...”
Regulation 93 of the Customs Regulations prescribes various matters concerning Outwards duty free shops, in relation to the duty free sale of imported goods. Subregulation 93(7)(c) provides that the earliest day on which goods sold in duty free shops may be delivered to a traveller is the second to last day on which the duty free shop is open for business prior to the departure of the relevant flight.
This Statutory Rule amends the Customs Regulations to extend the above delivery period, so that the earliest day for delivery of the goods is 10 calendar days prior to departure of the flight.
The change is necessary to enable the tourism industry to better service the needs of international travellers.
Regulation 1 provides that the amendment commences on 1 July 1989. This date has been chosen to coincide with the corresponding amendment to the Excise Regulations concerning the sale in duty free shops of goods produced in Australia.
Regulation 2 amends subregulation 93(7)(c) to omit the reference to “the second to last day on which the duty free shop is open for business” (which is the current time limit), and substitutes the new time limit of 10 calendar days.