EXPLANATORY STATEMENT
CUSTOMS ACT 1901
CUSTOMS REGULATIONS (AMENDMENT)
STATUTORY RULES 1988 NO. 260
ISSUED BY THE AUTHORITY OF THE MINISTER OF STATE FOR SCIENCE, CUSTOMS AND SMALL BUSINESS
Schedule 2 to the Customs Regulations was recently repealed by Statutory Rules No. 316 of 1987, and a new Schedule substituted to accord with the terms of the new harmonized tariff (Act No. 82 of 1987).
While there was no intention to make previously ineligible goods eligible for tariff concessions and vice versa, an error occurred in relation to lens and eye solutions previously classified to items 34.02 or 38.11 of the Customs Tariff Act 1982. Those items were eligible for a tariff concession order, but in the transfer to the 1987 Tariff, they became ineligible.
These Statutory Rules correct this error by inserting two additional exceptions to the exclusions listed in Schedule 2 (Regulation 2). Regulation 1 provides for the amendments to commence on 1 January 1988, the date the amendments introduced by Statutory Rules No. 316 of 1987 and the harmonized tariff Act became operative.
(S.R. 204/88)