STATUTORY RULES
1965 No. 86
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REGULATIONS UNDER THE CUSTOMS ACT 1901-1965.*
I, THE ADMINISTRATOR of the Government of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Customs Act 1901-1965.
Dated this first day of July, 1965.
Administrator.
By His Excellency’s Command,
Minister of State for Customs and Excise.
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Amendments of the Customs Regulations †
1. Regulation 1a of the Customs Regulations is repealed and the following regulation inserted in its stead:—
“1a. In these Regulations, unless the contrary intention appears—
‘primage duty’ means a duty of Customs imposed by section 25 of the Customs Tariff 1965;
‘the Act’ means the Customs Act 1901-1965.”.
2. Regulation 23a of the Customs Regulations is amended—
(a) by omitting paragraph (t) of sub-regulation (1.) and inserting in its stead the following paragraph:—
“(t) if, by reason of the goods being the produce or manufacture of a particular country—
(i) duty is not payable in respect of goods or the rate of duty applicable to the goods is less than it would otherwise be; or
(ii) primage duty is not payable in respect of the goods or the rate of primage duty applicable to the goods is less than it would otherwise be,
the category in which, by virtue of sub-regulation (4.) of this regulation the goods are included.”;
* Notified in the Commonwealth Gazette on 1 July, 1965.
† 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; 1963, No. 149; and 1964, No. 141.
6957/65.—Price 9/15.6.1965
(b) by adding at the end of sub-paragraph (iv) of paragraph (b) of sub-regulation (3.) the word “ and”;
(c) by omitting sub-paragraph (v) of paragraph (b) of sub-regulation (3.); and
(d) by omitting sub-regulation (4.) and inserting in its stead the following sub-regulation:—
“(4.) For the purposes of paragraph (t) of sub-regulation (1.) of this regulation, the category in which goods are included is—
(a) if the goods are goods which, by virtue of sub-section (1.) of section 151 of the Act are to be treated as the produce of a particular country or by virtue of paragraph (a) of sub-section (2.) of that section arc to be treated as the manufacture of a particular country—category A;
(b) if the goods were partly manufactured in a country the process last performed in the manufacture of the goods was performed in that country and the goods are goods which, by virtue of sub-paragraph (i) or (iii) of paragraph (b) of sub-section (2.) of that section, are to be treated as the manufacture of that country—category B; or
(c) if the goods were partly manufactured in a country, the process last performed in the manufacture of the goods was performed in that country and the goods are goods which, by virtue of sub-paragraph (ii) of paragraph (b) of section (2.) of that section (including that sub-paragraph as affected by a determination made under paragraph (d) of sub-section (3.) of that section), are to be treated as the manufacture of that country— category C.”.
3. Regulation 41 of the Customs Regulations is amended by omitting from sub-regulation (1.) the words “Departmental By-law made under any item of the Customs Tariff 1921-1926” and inserting in their stead the words “By-law made for the purposes of the Customs Tariff 1965”.
4. Regulation 72 of the Customs Regulations is amended—
(a) by omitting paragraphs (b) and (c) of sub-regulation (2.) and inserting in their stead the following paragraphs:—
“(b) Where the percentage of the factory or works cost of the article represented by Australian labour and materials is such that, if that labour and those materials were labour and materials of the United Kingdom, and the article were imported, the amount of the customs duty payable on the article would be less than it would otherwise be, that amount of duty;
“(c) Where the last preceding paragraph does not apply in relation to the article—the amount of duty that would be payable in respect of the article if it were imported, disregarding the operation of section 19 of the Customs Tariff 1965.”; and
(b) by omitting paragraph (a) of sub-regulation (2a.) and inserting in its stead the following paragraph:—
“(a) the amount of duty which would have been payable on the goods if they were the manufacture of the United Kingdom; or”.
5. Regulation 109 of the Customs Regulations is repealed.
6. Regulation 111 of the Customs Regulations is repealed.
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By Authority: A. J. Arthur, Commonwealth Government Printer, Canberra.