Commonwealth Numbered Regulations

CUSTOMS AMENDMENT REGULATIONS 2003 (NO. 7) 2003 NO. 237 - SCHEDULE 1

(regulation 3)

[1] Subregulation 131 (1), after definition of imported goods

insert

"manufacture", of goods, includes the process of packaging the goods.

[2] Subregulation 135 (2)

substitute

(2) Subregulation (3) applies if:

(a)

the amount of import duty paid on the goods is not known by the person making the claim; and

(b)

an amount of quantitative duty is not applicable to the goods.

(3) The person may, for the purpose of setting out in the form mentioned in paragraph 134 (1) (d) the amount of the claim, set out an amount calculated using the formula:

P is the price paid for the goods by the person who was the owner of the goods at the time the goods were exported.

R is the ad valorem rate of import duty for the goods.

(4) Subregulation (5) applies if:

(a)

the amount of import duty paid on the goods is not known by the person making the claim; and

(b)

an amount of quantitative duty is applicable to the goods.

(5) The person may, for the purpose of setting out in the form mentioned in paragraph 134 (1) (d) the amount of the claim, set out an amount calculated using the formula:

Q is the quantitative duty for the goods.

P is the price paid for the goods by the person who was the owner of the goods at the time the goods were exported.

R is the ad valorem rate of import duty for the goods.

(6) In this regulation:
quantitative duty , for goods, is the import duty calculated by reference to:

(a)

the actual quantities of the goods; or

(b)

the actual quantities of a component of the goods;

in accordance with the Customs Tariff.