Customs Regulations (Amendment) 1997 No. 379
EXPLANATORY STATEMENT
STATUTORY RULES 1997 No. 379
Issued by the Authority of the Minister for Customs and Consumer Affairs
Customs Act 1901
Customs Regulations (Amendment)
Section 270 of the Customs Act 1901 (the Act) provides in part that the Governor-General may make regulations not inconsistent with the Act prescribing all matters which by the Act are required or permitted to be prescribed for giving effect to the Act.
The purpose of the Regulations is to amend the Customs Regulations (the Regulations) to provide for the temporary importation, without payment of duty, of goods imported into Australia to be used in, or for purposes related to, The Sydney 2,000 Olympic Games and a number of other related events.
Subsection 162A(1) of the Act provides for temporary importation for prescribed goods, by prescribed persons or for prescribed purposes, without payment of duty, by permission of a Collector granted to the person importing the goods. Section 162A only applies where the goods are the subject of a security for payment of, or an undertaking to pay, any duty that may become payable on those goods, given by a person (not necessarily the importer) to the Chief Executive Officer of Customs (the CEO). Such general securities or undertakings are normally given by organisations such as Automobile Associations or Chambers of Commerce and are in contrast to the alternative temporary importation provision under section 162 of the Act which requires individual securities or undertakings for the payment of duty for each shipment to be paid by the importer of the goods.
Existing regulation 125 of the Regulations provides for the temporary importation under section 162A of goods in accordance with the terms of intergovernmental agreements which provide for the temporary importation of goods without payment of duties. Such intergovernmental agreements include the "Customs Convention Concerning Facilities for Display or Use at Exhibitions, Fairs, Meetings or Similar Events" and the "A.T.A. Carnet for the Temporary Admission of Goods". Generally, such conventions provide for the temporary importation of goods, without payment of duty, on the production of a document known as a "carnet", which takes the place of normal import and export documentation.
Former regulation 125A provided for the temporary importation under section 162A of the Act of certain goods to be used for purposes related to the America's cup yacht races held in Australia and the Australian bicentennial celebrations and has been omitted by the subregulations 3.1.
As part of the Sydney Bid document to host the Year 2000 Olympic Games the then Prime Minister and then Comptroller-General of Customs undertook to facilitate the temporary importation of goods for use in the 2000 Olympic games. This commitment was repeated in the Host City Contract and has been endorsed by the current Government.
As the Host City Contract cannot be characterised as an "intergovernmental agreement", the current temporary importation provisions in regulation 125 do not apply. New regulation 125A has therefore been inserted to confer the temporary importation Provisions of section 162A of the Act on goods to be used in, or for purposes related to, The Sydney 2000 Olympic Games, the Sydney 2000 Paralympic Games and a number of other associated sporting and cultural events, that have been endorsed by the Sydney Organising Committee for the Olympic Games (SOCOG) (subregulation 3.1 refers).
Goods eligible for temporary importation without payment of duty under proposed regulation 125A are also to be exempted from formal import and export entry requirements (subsections 1.62A(3) and (6) of the Act make provision for goods the subject of permissions under the section to be deemed to have been entered when certain conditions are met). To ensure that the Australian Customs Service receives sufficient, information in relation to the goods to perform its commercial compliance and community protection functions, new regulation 31A specifically exempts such goods from import entry requirements under paragraph 68(1)(i) of the Act (subregulation 2.1 refers). This regulation will now trigger the operation of section 71 of the Act and regulation 41 of the Regulations to provide for information about the goods to be given to a Collector in an approved form if required.
The Regulations are explained in detail in the Attachment.
The Regulations commenced gazettal.
ATTACHMENT
Regulation 1 - Amendment
Subregulation 1.1 provides for the Customs Regulations to be amended as set out in these Regulations.
Regulation 2 - New Regulation 31A
Subregulation 2.1 inserts new regulation 31A into the Regulations to exempt goods covered by the new temporary importation provisions in new regulation 125A from the requirement to lodge a formal import entry under section 68 of the Act. This regulation will now trigger the operation of section 71 of the Act and regulation 41 of the Regulations to provide for information about the goods to be given to a Collector in an approved form if required. This will ensure that the Australian Customs Service receives sufficient information in relation to the goods to perform its commercial compliance and community protection functions.
Regulation 3 - Regulation 125A (Importation of goods on a temporary basis for certain events)
Subregulation 3.1 omits current regulation 125A and substitutes new regulation 125A to provide for the temporary importation, without payment of duty, of goods imported into Australia to be used in, or for purposes related to, The Sydney 2000 Olympic Games and a number of other related events.
Current regulation 125A was inserted in 1986 to cater for the temporary importation under section 162A of the Act of certain goods to be used for purposes related to the America's cup yacht races held in Australia and the Australian bicentennial celebrations. As 9 years have elapsed since the completion of the last of the events to which current regulation 125A relates, this regulation is redundant and is being omitted from the Regulations.
New Regulation 125A - Importation of goods on a temporary basis: The Sydney 2000 Olympic Games and associated events
This new regulation is made under paragraph 162A(1)(d) of the Act, which provides that the regulations may provide that goods imported for a specified purpose may be brought into Australia on a temporary basis without payment of duty. New regulation 125A specifies the purposes of use in, or use for purposes related to, The Sydney 2000 Olympic Games and a number of other related sporting and cultural events, as the new purposes for goods to be eligible for temporary importation under section 162A of the Act.
Regulation 4 - Regulation 125B (dealing with goods brought into Australia under section 162A of the Act)
Subregulation 4.1 omits current subregulation 125B(2). This is a technical amendment consequential upon the repeal of current regulation 125A by subregulation 3.1. The subregulation prohibits the goods imported under current regulation 125A from being dealt with otherwise than in accordance with any conditions specified in the same instrument by which the goods are identified'. New regulation 125A has no such instrument or conditioning power and as such current subregulation 125B(2) is redundant.
Regulation 5 - Regulation 138A (review by Administrative Appeals Tribunal)
Subregulation 5.1 omits current paragraph 138A(a), which provided for Administrative Appeals Tribunal Review of a decision of the CEO refusing to approve goods being brought into Australia under current subregulation 125A(2). This is a technical amendment consequential upon the repeal of current regulation 125A by subregulation 3.1. New regulation 125A only specifies the purposes of goods that are to be eligible for temporary importation under the provisions of section 162A of the Act. There is no decision under the new regulation to be subject to review.