EXPLANATORY STATEMENT
STATUTORY RULES 1983 NO. 92
CUSTOMS REGULATIONS (AMENDMENT)
Issued by the Authority of the Minister of State for Industry and Commerce.
The Customs Amendment Act 1983 (Act no. 19 Assented to 14 June 1983) (the amending Act) amended the Customs Act 1901 (the Act) by inserting a new Part XVA to introduce a new system for granting tariff concessions, to be known as the commercial tariff concession system.
The new system is based on a criterion which provides for tariff concession orders to be issued by the Minister for Industry and Commerce if he is satisfied that no goods serving similar functions are produced or are capable of being produced in the normal course of business in Australia.
Sections 269G, 269H, 269K and 269N of the amending Act enable the making of Regulations prescribing the administrative details and procedures relating to the new system.
The purpose of the Regulations is to amend the Customs Regulations (the Regulations) to introduce the necessary administrative procedures relating to the system.
Regulation 1 makes an amendment to existing regulation 126 to allow refunds, rebates and remissions of duty to be claimed, if appropriate, after the granting of a commercial tariff concession order.
Regulation 2 Inserts new regulations 180, 181, 182 and 183 into the existing Regulations.
Regulation 180 provides that, for the purposes of proposed regulations 181, 182 and 183, certain terms have the same meaning as in part XVA of the amending Act.
Sub-regulation 181(1) prescribes, for the purposes of paragraph 269G(2)(a) of the amending Act, the particulars that are to be included in an application for a tariff concession order in respect of particular goods.
Sub-regulation 181(2), specifies, for the purposes of subparagraph 269G(2)(b)(i) of the amending Act, the place and means by which an application shall be lodged with the Comptroller.
Sub-regulation 181(3) defines “holiday” for the purposes of sub-paragraph 269G(2)(b)(ii) of the amending Act.
Sub-regulation 181(4) specifies, for the purposes of subparagraph 269G(2)(b)(iii) of the amending Act, the prescribed
hours of a day for lodgement of an application with the Comptroller.
Sub-regulation 181(5) specifies how applications for tariff concession orders will be acknowledged.
Sub-regulation 182(1) prescribes, for the purposes of paragraph 269H(2)(a) of the amending Act, the particulars in respect of a notice given by a person under sub-section 269H(1) of the amending Act, that he proposes to make an application for a tariff concession order in respect of particular goods.
Sub-regulation 182(2) specifies, for the purposes of subparagraph 269H(2)(b)(i) of the amending Act, the means by which a notice under sub-section 269H(1) of the amending Act shall be given to the Comptroller.
Sub-regulation 182(3) prescribes, for the purposes of subsection 269H(3) of the amending Act, the manner in which a notice under sub-section 269H(1) of the amending Act, shall be acknowledged.
Regulation 183 prescribes, for the purposes of sub-section 269K(1) of the amending Act, the manner in which a notice of the Minister’s decision not to make a tariff concession order shall be forwarded to the applicant.