Commonwealth Numbered Regulations Commonwealth Numbered Regulations
[1] Regulation 5
substitute
5 Tradex duty on goods that are not processed or treated in Australia
(1) This regulation applies to nominated goods if:
(a) section 21 of the Act applies to the nominated goods; and
(b) the nominated goods do not undergo a process or treatment in Australia that incorporates some or all of the nominated goods to produce other goods.
(2) The holder of the tradex order mentioned in subsection 21 (2) of the Act is liable to pay tradex duty on the nominated goods as set out in subsections 21 (3) to (5) of the Act.
5A Tradex duty on goods that are processed or treated in Australia
(1) This regulation applies to nominated goods if:
(a) section 21 of the Act applies to the goods; and
(b) the nominated goods undergo a process or treatment in Australia that incorporates some or all of the nominated goods to produce other goods ( specified goods ).
Examples of processes or treatments
1 Manufacturing.
2 Packaging.
3 Mixing the nominated goods with any other goods (including other nominated goods).
(2) The holder of the tradex order mentioned in subsection 21 (2) of the Act is liable to pay tradex duty on the nominated goods as set out in subsections 21 (3) to (5) of the Act.
(3) The Secretary may remit so much of the tradex duty as the Secretary considers fair and reasonable:
(a) having regard to the quantity of the nominated goods that can be demonstrated as normally being contained in specified goods of that kind; and
(b) having regard to the quantity of the specified goods that can be demonstrated as having been exported; and
(c) having regard to the quantity of the specified goods that was consumed or used in Australia; and
(d) allowing for the quantity of the nominated goods that is normally lost or wasted in the process or treatment in Australia, but only for the proportion of the specified goods that can be demonstrated as:
(i) having been exported; and
(ii) not having been consumed or used in Australia.
(4) In this regulation:
"consumed or used" has the meaning given by subsection 21 (6) of the Act.
[2] Paragraph 8 (1) (d)
substitute
(d) a process or treatment that:
(i) produces specified goods as described in paragraph 5A (1) (b); and
(ii) occurs before the specified goods are exported;
is a permitted consumption or use; and