Customs Regulations (Amendment) 1995 No. 136
EXPLANATORY STATEMENT
STATUTORY RULES 1995 No. 136
Issued by the authority of the Minister for Small Business, Customs and Construction
Custom 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.
Section 85 of the Act provides in part that such fees as are prescribed are, payable in respect of warehouse licences and subsection 85(2) provides that the Regulations may prescribe annual fees.
Warehouse licence fees are payable annually on the basis of a scale of fees prescribed within regulations 50 and 52 of the Customs Regulations. These fees are reviewed annually in order to recover the costs associated with administering the warehouse system.
The warehouse licence fees for 1995-96 have been determined and represent an increase consistent with increases in the Consumer Price Index from December 1993 to December 1994.
Regulation 3 amends regulation 50 to omit the current scale of fees in respect of warehouse licences and substitutes a new scale of fees which incorporates an increase consistent with increases in the Consumer Price Index from December 1993 to December 1994. In particular,
• the prescribed base fee for the grant of a warehouse licence increases from $9 111 to $9 339 (subregulation 3.1 refers); and
• the prescribed base fee for the renewal of a warehouse licence increases from $7 115 to $7 293 (subregulation 3.2 refers).
Regulation 4 amends regulation 52 to omit the current fees in respect of transactions involving the movement of goods out of warehouses and substitutes new fees which incorporate an increase consistent with increases in the Consumer Price Index from December 1993 to December 1994. In particular,
• the prescribed fee for the movement of like customable goods and normal entry goods out of a warehouse and into home consumption increases from $10.32 to $10.58 per entry or per return (subregulations 4.1 and 4.2 refer).
The Regulations commence on 1 July 1995.
Overview
The Customs Regulations (Amendment) 1995 No. 136 was enacted to amend the Customs Regulations under the Customs Act 1901. This legislation was introduced by the Commonwealth Parliament to address the need for updating the fees associated with warehouse licences and transactions involving the movement of goods out of warehouses. These amendments aimed to ensure that the fees reflect the changes in the Consumer Price Index, thereby recovering the costs associated with administering the warehouse system. The policy objective is to maintain a fair and effective regulatory framework that adapts to economic changes without imposing undue burdens on businesses. The new fees, which came into effect on 1 July 1995, were designed to balance the need for cost recovery with the economic realities faced by stakeholders.
Scope and Application
The Customs Regulations (Amendment) 1995 No. 136 applies to entities and individuals holding or seeking a warehouse licence under the Customs Act 1901. This amendment specifically targets the fees associated with the grant and renewal of warehouse licences, as well as the fees for transactions involving the movement of goods out of warehouses. The amendment is applicable across the Commonwealth of Australia and aims to adjust the fees to reflect increases in the Consumer Price Index from December 1993 to December 1994. The new fees were set to ensure that the costs of administering the warehouse system are adequately covered. The regulations are made under the authority of the Minister for Small Business, Customs and Construction and will commence on 1 July 1995. The Act does not explicitly mention any exclusions or exemptions, but it is understood that the amendments apply uniformly to all eligible entities and individuals involved in the warehouse operations regulated by the Customs Act.
Key Provisions
The Customs Regulations (Amendment) 1995 No. 136 amends the Customs Regulations by updating the fees associated with warehouse licences and transactions involving the movement of goods out of warehouses. Specifically, section 3 of the Regulations updates the base fees for the grant and renewal of warehouse licences, increasing the grant fee from $9,111 to $9,339 and the renewal fee from $7,115 to $7,293. Section 4 updates the fees for transactions involving the movement of goods out of warehouses, increasing the fee for the movement of like customable goods and normal entry goods from $10.32 to $10.58 per entry or return. These changes are effective from 1 July 1995.
The Customs Regulations (Amendment) 1995 No. 136 imposes obligations on entities and individuals who hold warehouse licences or who are involved in transactions involving the movement of goods out of warehouses. Specifically, it requires them to pay the updated fees for warehouse licences and transactions involving the movement of goods out of warehouses. This includes both the base fees for the grant and renewal of warehouse licences and the fees for transactions involving the movement of goods out of warehouses.
The Customs Regulations (Amendment) 1995 No. 136 does not create any new offences or penalties. However, failure to comply with the requirements of the amended Regulations may result in the suspension or revocation of a warehouse licence or the imposition of fines or penalties under the Customs Act 1901. The maximum penalty for an offence under the Customs Act 1901 is a fine of up to $22,200 for individuals and up to $111,000 for corporations, or imprisonment for up to two years, or both. The penalties for failure to pay fees or charges under the Customs Act 1901 are set out in the Customs (Prohibited Imports) Regulations 1994, which provide for fines of up to $11,100 for individuals and up to $55,500 for corporations.