Excise Regulations (Amendment)

Overview

The Excise Regulations (Amendment) 1991 No. 110, issued under the authority of the Minister of State for Small Business and Customs, amends the Excise Regulations 1901 to align with the Customs and Excise Legislation Amendment Act 1990. This amendment was necessitated by the introduction of the EXIT system of export control, which replaced the existing post-exportation reporting systems under the Excise and Customs Acts. The objective of the amendment is to streamline the regulatory framework for excisable goods, ensuring it aligns with the new electronic system of entry and clearance for export goods, as outlined in Division 2 of Part VI of the Customs Act 1901. The Excise Regulations (Amendment) removes the need for Regulation 204A, which prescribed particulars of goods for export, as these requirements are now covered by the new EXIT system. This change reflects the policy shift towards a more efficient and pre-exportation reporting system.

Scope and Application

The Excise Regulations (Amendment) 1991 No. 110 pertains to the amendment of the Excise Regulations 1901 by repealing Regulation 204A, which previously prescribed the particulars of excisable goods required for export under Section 58A of the Excise Act 1901. This amendment follows the enactment of the Customs and Excise Legislation Amendment Act 1990, which introduces the 'EXIT' system of export control. As Section 58A of the Excise Act 1901 is repealed by the Customs and Excise Legislation Amendment Act 1990, Regulation 204A is rendered obsolete, as the new electronic system for entry and clearance of goods for export effectively transfers the entry requirements for excisable export goods to Division 2 of Part VI of the Customs Act 1901. This change will be effective from 1 June 1991, the same date as the commencement of the EXIT system. The regulations apply to all entities and persons involved in the export of excisable goods, ensuring they comply with the new system. The scope of the amendment is national, impacting all states and territories within Australia.

Key Provisions

The Excise Regulations (Amendment) 1991 No. 110 involves significant changes to the Excise Regulations by amending and repealing certain provisions. Regulation 1 (1) specifies the commencement date for these amendments, which is 1 June 1991. Regulation 2 (2) clarifies that the amendments are as outlined in these Statutory Rules. Regulation 3 (3) repeals Regulation 204A from the Excise Regulations. This repeal is a direct consequence of the repeal of Section 58A of the Excise Act 1901, which was removed due to the transfer of entry requirements for excisable export goods to the Customs Act 1901 by Section 42 of the Customs and Excise Legislation Amendment Act 1990 (the CELA Act). The Excise Regulations govern the control of excisable goods, including the provision of particulars and documents related to such goods. With the amendment, Regulation 204A, which prescribed the particulars of goods for export, is omitted as it is no longer necessary. This change aligns with the new electronic system of entry and clearance for export goods, known as the 'EXIT' system, which was introduced by the CELA Act. This system is designed to replace the previous post-exportation reporting system under both the Customs Act and the Excise Act. Entities and individuals governed by the Excise Regulations must comply with the amended regulations, particularly ensuring that they do not require the particulars of goods for export as previously mandated by Regulation 204A. Instead, they should adhere to the new requirements under the Customs Act 1901 as part of the EXIT system. This includes understanding and complying with the new electronic reporting and clearance processes for export goods. There are no specific offences, penalties, or consequences outlined for breaches of these amendments in the Excise Regulations (Amendment) 1991 No. 110. However, non-compliance with the Excise Act 1901 or Customs Act 1901, including failure to adhere to the new EXIT system requirements, could result in civil or criminal penalties as stipulated in those Acts. The penalties for non-compliance with the Excise Act or Customs Act could include fines and, in some cases, imprisonment. The specific penalties would depend on the nature and severity of the breach, as outlined in the respective Acts.