EXPLANATORY STATEMENT
EXCISE REGULATIONS (AMENDMENT)
STATUTORY RULES 1989 NO. 158
ISSUED BY THE AUTHORITY OF THE MINISTER OF STATE FOR
SCIENCE. CUSTOMS AND SMALL BUSINESS
Section 164 of the Excise Act 1901 (the Act) provides in part that “(1) The Governor-General may make regulations not inconsistent with this Act prescribing all matters which by this Act are required or permitted to be prescribed or as may be necessary or convenient to be prescribed for giving effect to this Act...”
Regulation 79 of the Excise Regulations prescribes various matters concerning Outwards duty free shops, in relation to the duty free sale of goods produced in Australia. Subregulation 79(7)(c) provides that the earliest day on which goods sold in duty free shops may be delivered to a traveller is the second to last day on which the duty free shop is open for business prior to the departure of the relevant flight.
Regulation 204A prescribes the details required to be provided by an exporter of certain goods. Paragraph 204A(1)(h) and subregulation 204A(2) require that one of the details to be provided is a reference code to be found by consulting the “Australian Export Commodity Classification” published by the Australian Bureau of Statistics on 1 July 1978.
This Statutory Rule amends the Excise Regulations with effect from 1 July 1989 to:
(a) extend the period for the delivery of duty free goods, so that the earliest day for delivery of the goods is 10 calendar days prior to departure of the flight; and
(b) make a technical amendment to regulation 204A.
The change to the delivery period for the sale of duty free goods is necessary to enable the tourism industry to better service the needs of international travellers.
Details of the amendments are set out below.
Regulation 1 provides that the amendment commences on 1 July 1989. This date has been chosen to coincide with the corresponding amendment to the Customs Regulations concerning the sale of imported goods in duty free shops, and with the republication on 1 July 1989 of the Australian Harmonized Export Commodity Classification.
Regulation 2 amends subregulation 79(7)(c) to omit the reference to “the second to last day on which the duty free shop is open for business” (which is the current time limit), and substitutes the new time limit of 10 calendar days.
Regulation 3 is a technical amendment to amend the references in regulation 204A to the “Australian Export Commodity Classification” published by the Australian Bureau of Statistics on 1 July 1978.
This publication has been retitled the “Australian Harmonized Export Commodity Classification” and will be republished on 1 July 1989 by the Australian Bureau of Statistics.
Regulation 4 omits Forms 31, 32 and 33 from Schedule 1 to the Regulations. These forms were associated with regulation 204 of the Regulations, and are now redundant following the repeal of that regulation by Statutory Rules 1989 No. 102.