EXPLANATORY STATEMENT
Statutory Rules 1985 No. 234
Excise Regulations (Amendment)
Issued by the Authority of the Minister of State for Industry, Technology and Commerce
The Statute Law (Miscellaneous Provisions) Act (No. 1) 1984, amongst other things, inserted a new Part XV entitled Regulations and Departmental By-laws into the Excise Act 1901 (“the Act”). That Part came into operation on 23 July 1985.
The new Part XV of the Act is along similar lines to Part XVI of the Customs Act 1901, entitled Regulations and By-laws.
The main purpose of the regulations is to amend the Excise Regulations (“the Regulations”) as a consequence of the insertion of the new Part XV into the Act.
The regulations also make a correction to a recent amendent to the Regulations (regulation 2).
Details of the regulations are as follows:
Regulation 1:
Omits paragraph 50(1)(d) of the Regulations and substitutes new paragraphs 50(1)(d) and 50(1)(da) to provide for remissions, rebates and refunds of Excise duties to be made in circumstances where:
(a) Excise duty has been paid on goods and those goods, being ship’s or aircraft stores under section 160A of the Act, become goods that are no longer liable to Excise duty (paragraph (d)); or
(b) Excise duty has been paid on goods and a Departmental By-law under Part XV of the Act is made and which has the effect that duty is not payable on those goods or is payable at a lower rate than when the goods were entered for home consumption (paragraph (da)). The paragraph is in similar terms to Customs Regulation 126(f)and is the amendment required as a consequence of the insertion of the new Part XV into the Act.
Regulation 2
Statutory Rules 1985 No. 75, amongst other things, purported to amend Excise Regulation 51 by inserting after the word “allowed” the words “in a circumstance specified in sub-regulation 50(1)”. The word “allowed”, however, appears in both sub-regulations 51(1) and 51(2). Regulation 2 remakes sub-regulation 51(1) to make it clear that the word “allowed” only relates to sub-regulation 51(1).
Regulation 3
Omits sub-regulation 53(1) of the Regulations and substitutes a new sub-regulation 53(1) to provide that remissions, rebates or refunds of Excise duty are payable where an application for refund in accordance with Excise Regulation 52 is delivered to a Collector:
(a) for remissions, rebates or refunds under proposed paragraph 50(1)(da) (Regulation 1) - within 12 months after the date of the making of the Departmental By-law (Paragraph 53(1)(a)). This paragraph is in similar terms to Customs Regulation 128A(4) and is the amendment required as a consequence of the insertion of the new Part XV into the Act; and
(b) in any other case - within 14 days after the date on which the duty is paid.