Customs Regulations (Amendment)

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STATUTORY RULES

1970 No. 170

—————

REGULATIONS UNDER THE CUSTOMS ACT 1901-1968.*

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Customs Act 1901-1968.

Dated this twenty-ninth day of October, 1970.

Paul Hasluck

Governor-General.

By His Excellency’s Command,

(Sgd.) D.L CHIPP

Minister of State for Customs and Excise.

———

Amendment of the Customs Regulations

1. Regulation 130 of the Customs Regulations is repealed and the following regulation inserted in its stead:—

“130. Subject to these Regulations, where import duty has been paid on a motor vehicle, drawback of import duty may be paid on the exportation of the motor vehicle from Australia if—

(a) the motor vehicle was a new motor vehicle when imported into Australia and either has not been used in Australia or has been used in Australia only for the purpose of being inspected or exhibited; or

(b) the motor vehicle—

(i) was purchased by a person who was, at the date of the purchase, temporarily resident in Australia;

(ii) was, when purchased, a new motor vehicle;

(iii) was exported from Australia within six months after having been so purchased or within such further time as the Comptroller, upon application made within that period of six months, allows; and

(iv) was, when so exported, still owned by that person.”.

2.—(1.) Subject to this regulation, where a motor vehicle complying with the conditions specified in paragraph (a) of regulation 130 of the Customs Regulations as amended by these Regulations, being a motor vehicle on which import duty has been paid, was exported from Australia on or after the first day of October, 1969, and before the commencement of these Regulations, drawback of import duty may be paid in respect of the exportation of the vehicle.

 

* Notified in the Commonwealth Gazette on     1970.

† Statutory Rules 1926, No. 203, as amended by Statutory Rules 1927, Nos. 17, 95 and 121; 1928, Nos. 47, 57, 74 and 95; 1929, Nos. 25, 56 and 127; 1930, Nos. 91, 138 and 140; 1931, Nos. 16,42 and 90; 1932, No. 90; 1933, Nos. 21, 105, 106 and 129; 1934, Nos. 109 and 127; 1935, Nos. 1, 41, 69 and 113; 1936, Nos. 49 and 163; 1938, No. 111; 1939, No. 157; 1940, Nos. 203 and 256; 1946, Nos. 127 and 161; 1947, Nos. 29, 83, 94 and 152; 1948, No. 156; 1949, Nos. 34, 78, 95 and 111; 1950, No. 17; 1951, Nos. 34, 38, 71, 99, 106, 109 and 159; 1952, No. 96; 1953, No. 102; 1954, No. 21; 1955, Nos. 15, 32 and 66; 1956, Nos. 71, 83, 91 and 127; 1957, Nos. 57 and 76; 1958, No. 86; 1959, No. 106; 1960, Nos. 29 and 70; 1961, Nos. 60 and 144; 1962, Nos. 102 and 103; 1966, Nos. 15 and 173; 1967, Nos. 9 and 179; 1968, No. 68; 1969, Nos. 69, 77, 133, 152 and 186.

20074/70—Price 5c 10/16.7.1970


(2.) Drawback of import duty is not payable under sub-regulation (1.) of this regulation on the exportation of a motor vehicle—

(a) if the motor vehicle was exported by a person who was, under regulation 135 of the Customs Regulations, exempt from the application of regulation 134 of those Regulations—unless the person includes a claim for payment of the drawback on a claim for drawback duly furnished to a Collector in accordance with sub-regulation (1.) of regulation 136 of the Customs Regulations before the expiration of three months after the commencement of these Regulations and the claim complies with the provisions of paragraph (b) of sub-regulation (2.) of regulation 136 of the Customs Regulations; or

(b) in any other case—unless a claim for drawback, in accordance with the form approved by a Collector, is delivered to a Collector, in duplicate, within three months after the commencement of these Regulations and the person making the claim has stated on the claim that, to the best of the knowledge, information and belief of that person, the motor vehicle has not been and was not intended to be re-landed in Australia.

(3.) Drawback of import duty is not payable under sub-regulation (1.) of this regulation on the exportation of a motor vehicle unless the claimant furnishes to a Collector evidence of the exportation of the motor vehicle within three months after the commencement of these Regulations or within such further period as a Collector allows.

Printed by Authority by the Government Printer of the Commonwealth of Australia

Overview

The Statutory Rules 1970 No. 170 were enacted to amend the Customs Regulations under the Customs Act 1901-1968. This legislative instrument addresses the issue of drawback of import duty for motor vehicles that have been exported from Australia. The objective is to clarify and streamline the conditions under which drawback of import duty can be claimed for such vehicles. The Regulations were made by the Governor-General, Paul Hasluck, acting on the advice of the Federal Executive Council, and came into effect on 1970. The policy objective is to ensure that import duty can be effectively reclaimed by individuals who meet the specified criteria for the exportation of motor vehicles, thereby potentially reducing the financial burden on those who have paid import duty on vehicles that are subsequently exported.

Scope and Application

The Customs Regulations 1970, made under the Customs Act 1901-1968, outline specific provisions regarding the drawback of import duty on the exportation of motor vehicles from Australia. These Regulations apply to individuals and entities exporting motor vehicles that meet certain criteria, specifically those vehicles on which import duty has already been paid. The scope of the Act is national, operating across Australia, and it applies to both new and used motor vehicles under particular conditions. Notably, the Act allows for drawback of import duty if the vehicle was either a new motor vehicle when imported into Australia and either has not been used domestically or has only been used for inspection or exhibition purposes. Additionally, the Act permits drawback for motor vehicles purchased by temporary residents of Australia, provided these vehicles are exported within six months of purchase and remain in the purchaser’s ownership at the time of export. Exemptions apply if the vehicle was exported by a person exempt from the general regulations and if no timely claim for drawback is made. The Regulations also stipulate that a claim for drawback must be submitted within three months of the commencement of these Regulations, accompanied by evidence of exportation.

Key Provisions

The Customs Regulations, as amended by Statutory Rules 1970 No. 170, include specific provisions regarding the drawback of import duty on the exportation of motor vehicles. Regulation 130, which replaces an earlier regulation, outlines the conditions under which drawback can be claimed. According to Regulation 130(1), drawback may be claimed if the motor vehicle was new when imported and either has not been used in Australia or was only used for inspection or exhibition purposes. Alternatively, if the vehicle was purchased by a temporary resident of Australia, it can be exported within six months of purchase or an extension period granted by the Comptroller, and drawback can be claimed if it remains in the owner's possession. Regulation 130(2) provides that drawback can be claimed for vehicles exported before the regulations took effect, provided a claim is made within three months of the commencement of these regulations and includes evidence of the export. The obligations under these regulations are specific and require claimants to ensure that they comply with the detailed conditions outlined. For instance, claimants must submit a claim form, approved by a Collector, within three months of the regulation's commencement, stating that the vehicle has not been and was not intended to be re-landed in Australia. Additionally, claimants must provide evidence of the vehicle's export within the same timeframe or as allowed by a Collector. Failure to adhere to these requirements can result in the denial of drawback. Breaching the conditions set out in these regulations can lead to serious consequences. Under Regulation 130(2), if a claimant does not submit a claim within the specified period or fails to provide the necessary evidence, they will not be eligible for drawback. This could result in financial loss for the claimant, as they would not receive the refund of the import duty they paid. Furthermore, the regulations do not specify any particular penalties for non-compliance, but any fraudulent claim or misrepresentation could potentially lead to more severe legal consequences, including fines or other penalties under the broader Customs Act 1901-1968.

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