Excise Tariff 1967

Overview

The Excise Tariff No. 18 of 1967 was enacted to address the issue of duty exemptions on goods for the use of certain representatives of governments of countries other than Australia and their families. This Act was passed by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia. It aims to amend the Excise Tariff 1921–1965 by inserting a new section that limits the exemption from duty on goods for the use of consuls, trade commissioners, and their families. This amendment was made to ensure that these exemptions do not exceed reasonable requirements and to impose conditions on the disposal of such goods within Australia. The policy objective of the Act is to maintain fairness in the application of duty exemptions while ensuring that the needs of international representatives are met without overstepping the bounds of what is considered reasonable.

Scope and Application

The Excise Tariff 1967 applies to the exemption from duties of excise for goods intended for the use of certain representatives of governments of countries other than Australia and their families. Specifically, it exempts goods intended for the official use of a consular post in Australia, the personal use of the head of a consular post or a consular officer, the official or personal use of a trade commissioner, and the personal use of a member of the family of such representatives, provided they meet specific eligibility criteria. These criteria include the representative not being an Australian citizen, not being ordinarily resident in Australia or a Territory of the Commonwealth, and not being engaged in a profession, business, or occupation. The Act applies to goods manufactured or produced in Australia after its commencement, as well as to goods that were previously in the control of Customs or Excise supervision, in the stock, custody, or possession of a manufacturer or producer, or belonged to such a person, provided no duty of excise had been paid on them. The Act extends to the Commonwealth of Australia, including its territories. The Minister may issue written instruments to declare that the reasonable requirements of a consular post or person have been met by other goods, to specify conditions for breaches of agreements, and to direct that exemptions do not apply to a particular country if it does not grant corresponding exemptions to Australia. The Act also allows for the amendment of the Schedule to the Principal Act, imposing duties of excise in accordance with the amended schedule.

Key Provisions

The Excise Tariff 1967 primarily amends the Excise Tariff 1921–1965 (referred to as the Principal Act) to modify the provisions concerning the exemption from duties of excise for certain goods intended for the use of representatives of foreign governments and their families. Specifically, section 6 of the Excise Tariff 1967 introduces new conditions and limitations on the exemption for goods intended for consular posts and trade commissioners. This section specifies that the exemption does not apply if similar goods have already been entered for home consumption and the Minister has determined that the requirements of the consular post or person have been met. Additionally, it requires that the person or head of the consular post must agree to pay the duty if the goods are sold or disposed of within two years. The Minister can also direct that the exemption does not apply to a country if it does not provide corresponding exemptions to Australia. The Excise Tariff 1967 imposes certain obligations on individuals and entities affected by these provisions. Consular posts and trade commissioners must ensure that they comply with the conditions set forth in section 6, including agreements to pay duties if the goods are sold within two years. The Minister is tasked with making determinations about whether the reasonable requirements of consular posts or persons have been met and may publish instruments in the Gazette to direct the extent of application of the exemptions. The Minister also has the authority to approve certain classes of articles or specific articles for official use. Failure to comply with the provisions of the Excise Tariff 1967 can result in civil and criminal consequences. For instance, if an individual or entity breaches the agreement to pay duty upon the sale or disposal of goods within two years, they may face penalties. Although the specific penalties are not detailed in the provided text, breaches of excise laws generally can result in fines and other legal repercussions. The severity of these penalties can vary depending on the nature and extent of the breach, but they are designed to enforce compliance with the Act’s requirements.