EXPLANATORY STATEMENT
CUSTOMS ACT 1901
CUSTOMS REGULATIONS (AMENDMENT)
STATUTORY RULES 1988 NO. 111
ISSUED BY THE AUTHORITY OF THE MINISTER OF STATE FOR SCIENCE, CUSTOMS AND SMALL BUSINESS
Following the Government’s acceptance of a recommendation of the Auditor-General that warehouse licence fees should be reviewed with a view to returning the administrative costs of controlling licensed warehouses under the Customs Act 1901 throughout Australia, a formula was devised by Price Waterhouse and Associates Pty Ltd (consultants engaged for this purpose) to determine an appropriate fee structure.
The cost recovery formula devised involves a detailed matrix of costs and includes loadings and deductions for certain activities based on the administrative costs of those activities.
Fees were first levied on this basis in 1985/86 following amendments to the Customs Regulations. The fees are subject to an annual review and are calculated on the basis of a formula recommended by the Consultant for a yearly fee adjustment.
The regulations, which are to come into operation on 1 July 1988 (the commencement of the licensing period), contain the 1988-89 warehouse licensing fees, determined in accordance with the established formula.
Details of the regulations are as follows:
Regulation 1: provides for the regulations to come into operation on 1 July 1988.
Regulation 2: • increases the prescribed fee for new warehouse licences from $6,614 to $7,128 (paragraph (a))
• increases the prescribed fee for the renewal of a warehouse licence from $5,122 to $5,551 (paragraph (b))
• increases for the purposes of subregulations 50(2) and 50(2B) the amounts to be payable in respect of licences, where the licence relates to (paragraphs (c) to (i)):
- handling of bulk liquids other than potable spirits - from $388 to $411;
- the authorization of the handling of the property of the licensee or associates of the licensee and no other - from $273 to $289;
- the authorization of the handling of property that is not the property of the licensee or associate - from $241 to $255;
- the handling of potable spirits - from $357 to $378;
- warehouses where certain manufacturing is carried out - from $184 to $195;
- duty free shops - from $341 to $361;
- approved places for the purposes of the Excise Act 1901 or where a warehouse is subject to an application under section 5A of that Act - from $388 to $411;
increases the deductions which may be made from fees payable under subregulations 50(2) and 50(2B) (paragraphs (1) to (1)):
- where computer accounting systems are used that provide real time status reporting, from $115 to $122;
- where monthly status reporting systems are used, from $283 to $300;
- where the system of recording and accounting used in relation to the warehouse includes the use of a computer having both real time status reporting and monthly status reporting capacity, the level of the deduction is increased from $398 to $422.