EXPLANATORY STATEMENT
Statutory Rules 1983 No. 327
Amendment of the Customs Regulations
Issued by the Authority of the Minister of State for Industry and Commerce
The Customs and Excise Amendment Act 1982, certain sections of which were brought into operation concurrently with these amendments to the Customs Regulations, amended the Customs Act 1901 (‘the Act’) to, amongst other things -
(a) update, simplify and remedy defects in the provisions of the Act governing the making of entries for goods;
(b) allow entries presented before the relevant goods arrive at their discharge port or airport to be effective to establish a rate of duty from the time the carrying ship or aircraft arrives at its first port or airport of call in Australia, thereby ensuring a uniform rate of duty is applied to identical goods on the one vessel;
(c) authorise the making of regulations providing for the manner for the making of, and the effect of, a ‘sight entry’ to allow an owner of goods to examine such goods when he does not possess sufficient information about them to enable him to enter the goods; and,
(d) provide, thereby, for the effective operation of those sections of the Act, as amended.
Details of the Regulations are set out below:
Regulation 1
Provides for the purposes of the Regulations a reference to the “Principal Regulations” means the Customs Regulations.
Regulation 2
Provides for various amendments to regulation 23A as a consequence of amendments to the Act by sub-section 6(1) and section 8 of the Customs and Excise Amendment Act 1982.
Regulation 3
Inserts new regulations 33 and 34 which provide for the manner for the making of a ‘sight entry’.
Regulation 4
Repeals the existing regulations 35 and 36 and substitutes -
(a) a new regulation 35 which provides for the effect of making a ‘sight entry’ by allowing an owner to examine the goods the subject of the ‘sight entry’; and
(b) a new regulation 36 which prescribes the manner in which an entry is to be made for the purposes of sections 36 and 37 of the Act, as amended by subsection 6(1) of the Customs and Excise Amendment Act 1982.
Regulation 5
Provides for various technical amendments to regulation 37, which prescribes the particulars to be included on an entry of goods, as a consequence of amendments to sections 36 and 37 of the Act, as amended by sub-section 6(1) of the Customs and Excise Amendment Act 1982.
Regulation 6
Repeals regulation 40 as a consequence of amendments to the provisions of the Act relating to the making of entries by the Customs and Excise Amendment Act 1982.
Regulation 7
Repeals regulation 95, which relates to the removal of goods subject to Customs control, as a consequence of amendments to the provisions of the Act by the Customs and Excise Amendment Act 1982.
Regulation 8
Provides for various technical amendments to regulation 99, which prescribes the particulars to be included on an entry of goods intended for export, as a consequence of amendments to the provisions of the Act relating to the making of entries by the Customs and Excise Amendment Act 1982.
Regulation 9
Provides for a minor technical amendment to regulation 99B, which relates to the manner of making an export entry, as a consequence of amendments to the provisions of the Act relating to the making of entries by the Customs and Excise Amendment Act 1982.
Regulation 10
Amends Schedule 1 to the Customs Regulations “by -
(a) omitting Form 10 and substituting a new Form 10 and a new Form 11, as a consequence of amendments to the provisions of the Act relating to the making of a ‘sight entry’ by the Customs and Excise Amendment Act 1982; and,
(b) omitting Form 20, as a consequence of the repeal of regulation 95.