EXPLANATORY STATEMENT
Statutory Rules 1986 No. 77
Customs Regulations (Amendment)
Issued by the Authority of the Minister of State for Industry, Technology and Commerce
Sections 4, 7 and 12 of the Customs and Excise Legislation Amendment Act (No 2) 1985 which came Into operation on 1 may 1986 amend the Customs Act 1901 (“the Act”) to:
(a) in the case of section 4 - insert a new definition of airport shop goods for the purposes of inwards duty free shops (IDFS);
(b) in the case of section 7 - insert provisions into the Act to provide for the licensing, operation and control of IDFS and to set out the responsibilities and obligations to be complied with by the proprietors of the shops; and
(c) in the case of section 12 - insert in the general regulation making power of the Act a specific power to make regulations which include within the scope of “airport shop goods” locally produced goods which fall within the ambit of the Excise Act 1901.
The amendments are part of a legislative package necessary to introduce limited IDFS at international airports in Australia. IDFS are to be located at a point between the disembarkation area and the “Customs barrier” to ensure that the goods to be sold duty free i.e. alcoholic liquor, tobacco products and perfume will be taken by incoming overseas passengers direct to the “Customs barrier” for clearance.
The introduction of IDFS does not alter the duty free concession available to passengers. Current limits are 1 litre of alcoholic liquor and 250 grams of tobacco products. Perfume is limited to other than commercial quantities.
The purpose of the regulations, which are explained in further detail in the Attachment, is to amend the Customs Regulations to:
(a) prescribe for the purpose of the definition of “airport shop goods” in sub-section 4(1) of the Act the class of goods to be sold in an IDFS namely alcoholic liquor, tobacco products and perfume (regulation 94);
(b) prescribe for the purpose of sub-section 96B(3) of the Act the circumstances under which permission may be given for airport shop goods to be delivered to relevant travellers (sub-regulation 95(5)):
(c) prescribe for the purpose of sub-section 96B(3) of the Act the conditions to which a permission is to be subject (sub-regulation 95(7)): and
(d) prescribe for the purpose of sub-section 96B(12) of the Act the grounds upon which a Collector may revoke a permission to deliver airport shop goods to relevant travellers (sub-regulation 95(8)).
Decisions of a Collector of Customs for the purposes of the Regulations are reviewable by the Administrative Appeals Tribunal.