Excise Regulations (Amendment)

Overview

The Excise Regulations (Amendment) Statutory Rules 1989 No. 158 were introduced to address the need for an extension in the period within which duty free goods can be delivered to travellers, and to update technical references in the Excise Regulations. Enacted by the authority of the Minister of State for Science, Customs and Small Business under Section 164 of the Excise Act 1901, these rules amend Regulation 79, extending the delivery period of duty free goods to 10 calendar days prior to flight departure, and Regulation 204A to align with the updated Australian Harmonized Export Commodity Classification. This amendment aims to facilitate better service for international travellers by the tourism industry and ensure that the regulatory framework remains current and effective. The commencement date of these amendments, 1 July 1989, was chosen to align with corresponding changes in the Customs Regulations and the republication of the updated commodity classification.

Scope and Application

The Excise Regulations (Amendment) Statutory Rules 1989 No. 158 applies to entities and individuals involved in the operation of outwards duty free shops, specifically those selling goods produced in Australia. These regulations also concern exporters of certain goods who need to provide specific details as required by regulation 204A. The amendments extend to all duty free shops operating within Australia and pertain to the delivery of goods to travellers prior to their departure flights, and the classification of goods for export purposes. The changes are intended to align with the Customs Regulations and to reflect the updated Australian Harmonized Export Commodity Classification. The regulations have a national reach within Australia, as they pertain to both Commonwealth and state/territory operations related to duty free sales and exports. The amendments exclude any duty free shops that do not operate within Australia and any goods not produced within Australia. The application of these regulations can be further extended or specified through subordinate instruments issued under the authority of the Excise Act 1901.

Key Provisions

The Excise Regulations (Amendment) Statutory Rules 1989 No. 158 introduces several amendments to the Excise Regulations concerning the duty-free sale of goods, particularly for international travellers. Regulation 2 modifies subregulation 79(7)(c), extending the delivery period for duty-free goods from the previous requirement of the second to last day the duty-free shop is open before the traveller's departure, to 10 calendar days prior to the departure of the relevant flight. This change is intended to better cater to the needs of the tourism industry and international travellers. Regulation 3 makes a technical amendment to regulation 204A, updating the reference to the "Australian Export Commodity Classification" published by the Australian Bureau of Statistics on 1 July 1978 to the "Australian Harmonized Export Commodity Classification," which is republished on the same date. These amendments impose specific obligations on the parties involved. Exporters of certain goods are required to provide detailed information, including a reference code from the Australian Harmonized Export Commodity Classification. Additionally, the extended delivery period for duty-free goods necessitates adjustments in logistics and inventory management for duty-free shops to ensure compliance with the new timeframe. The removal of Forms 31, 32, and 33 from Schedule 1, as outlined in Regulation 4, streamlines the regulatory framework by eliminating redundant forms following the repeal of regulation 204. Failure to comply with the provisions of the amended regulations may result in legal consequences. Although the specific penalties for breach are not detailed in the explanatory statement, under the Excise Act 1901, breaches of excise regulations can lead to civil or criminal penalties. The severity of these penalties may vary depending on the nature and extent of the breach, but they could include fines and other sanctions as prescribed by the Act. It is essential for all parties involved in the duty-free sale of goods to adhere to the updated regulations to avoid any legal repercussions.