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.
Overview
The Customs Amendment Act 1983 was enacted to introduce a new commercial tariff concession system within the Customs Act 1901. This legislation was aimed at addressing the gap in tariff concessions for goods that are not produced or cannot be produced in Australia, thereby promoting the importation of such goods for commercial purposes. The Act was assented to on 14 June 1983 and was introduced by the Parliament of Australia. The primary policy objective was to facilitate the importation of goods that serve similar functions but are not locally manufactured, thereby supporting economic activities that are not viable within the Australian market. The Customs Regulations (Amendment) Statutory Rules 1983 were issued under the authority of the Minister of State for Industry and Commerce to implement the administrative procedures required by the new tariff concession system.
Scope and Application
The Customs Amendment Act 1983, which was assented to on 14 June 1983, amends the Customs Act 1901 by introducing a new Part XVA, establishing a commercial tariff concession system. This system allows for tariff concessions to be granted by the Minister for Industry and Commerce when no similar goods are produced or capable of being produced in Australia in the normal course of business. The application of this Act is broad, covering entities and individuals who seek tariff concessions for specific goods. It applies nationally across Australia, as it is a Commonwealth Act. The Act and its associated regulations do not explicitly state any exclusions or exemptions, but the criteria for tariff concessions are inherently restrictive as they only apply to goods not produced domestically.
The application of the Act is further defined and detailed through the Customs Regulations, which were amended by the Statutory Rules 1983 No. 92. These regulations implement the administrative procedures necessary for the operation of the new tariff concession system. They include specifications on the details to be included in applications for tariff concessions, the methods and timing of application submissions, and the acknowledgment and notification processes for both applications and decisions made by the Minister. The scope of these regulations is comprehensive, covering all necessary procedural aspects to facilitate the operation of the new system, thereby ensuring a clear and structured approach to administering tariff concessions.
Key Provisions
The Customs Amendment Act 1983 (the amending Act) introduced a new commercial tariff concession system under Part XVA of the Customs Act 1901. This system is designed to allow the Minister for Industry and Commerce to issue tariff concession orders if no goods serving similar functions are produced or can be produced in Australia. The Act enables the Minister to make these decisions based on the outlined criterion. Regulations 269G, 269H, 269K, and 269N of the amending Act provide the authority for the Minister to create regulations detailing the administrative aspects and procedures of this new system.
Regulation 1 of the Customs Regulations (Amendment) modifies regulation 126 to ensure that refunds, rebates, and remissions of duty can be claimed, as appropriate, following the issuance of a commercial tariff concession order. Additionally, Regulations 180 to 183 introduce new regulations that specify the administrative procedures for the tariff concession system. Regulation 180 sets definitions for terms used in regulations 181, 182, and 183 to ensure consistency with Part XVA of the amending Act. Regulation 181 details the information required in an application for a tariff concession order, including particulars to be included, the method and location for submitting the application, the definition of "holiday" for processing timelines, the hours during which applications can be lodged, and the acknowledgment process for submitted applications.
Regulation 182 outlines the specifics of a notice to be given by a person who intends to apply for a tariff concession order, including the information to be included in such a notice, the method of communication to the Comptroller, and the acknowledgment of the notice. Regulation 183 prescribes the procedure for notifying an applicant of the Minister’s decision not to make a tariff concession order. These regulations impose obligations on applicants to provide the necessary information and follow specific procedures when applying for tariff concessions, as well as on the Comptroller to process these applications and provide timely acknowledgments.
Failure to comply with the regulations may result in administrative penalties. While the amending Act and the regulations do not specify detailed penalties, breaches of the Customs Act 1901 or associated regulations may generally lead to fines or imprisonment, depending on the severity of the offence. The maximum penalties for breaches of customs laws can be significant, including fines up to several thousand dollars and potential imprisonment, reflecting the seriousness of non-compliance with customs regulations. The precise penalties would depend on the nature and extent of the breach, and would be determined in accordance with the broader provisions of the Customs Act 1901 and other relevant legislation.