EXPLANATORY STATEMENT
CUSTOMS ACT 1901
CUSTOMS REGULATIONS (AMENDMENT)
STATUTORY RULES 1989 NO. 163
ISSUED BY THE AUTHORITY OF THE MINISTER OF STATE FOR SCIENCE, CUSTOMS AND SMALL BUSINESS
Section 270 of the Customs Act 1901 (the Act) provides in part that “ (1) The Governor-General may make regulations not inconsistent with this Act prescribing all matters which by this Act are required or permitted to be prescribed or as may be necessary or convenient to be prescribed for giving effect to this Act ...”
Section 163 of the Act contains the power to make refunds, rebates and remissions of duty.
As a result of the Industries Assistance Commission Report on the Tobacco Growing and Manufacturing Industries, the Government decided to make various legislative changes in relation to the treatment of tobacco. Included in this was the decision to remove the rebate circumstance which presently exists on imported leaf tobacco.
These Statutory Rules give effect to this decision in the following manner:
Regulation 1 provides for the Regulations to commence on 1 July 1989. This date was chosen to coincide with the corresponding changes to the Customs Tariff Act 1987.
Regulation 2 amends Regulation 126 of the Customs Regulations by omitting paragraph (k). Regulation 126 is the Regulation which prescribes the circumstances under which refunds, rebates and remissions may be made. Paragraph 126(k) currently makes provision for a rebate of duty paid on the importation of leaf tobacco that is to be manufactured in Australia into tobacco, cigarettes or cigars.
Regulation 3 provides for the consequential amendment of Regulation 127 of the Customs Regulations by omitting subregulation (6). Regulation 127 is the Regulation which prescribes the conditions in which refunds, rebates and remissions may be made. Subregulation 127(6) specifies the time and rate at which the rebate under paragraph 126(k) must be paid. This subregulation is of course redundant once the rebate circumstance itself is removed.