Commonwealth Numbered Regulations - Explanatory Statements

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CUSTOMS AMENDMENT REGULATIONS 2000 (NO. 6) 2000 NO. 173

STATUTORY RULES 2000 No. 173

Issued by the Authority of the Minister for Justice and Customs

Customs Act 1901

Customs Amendment Regulations 2000 (No. 6)

Section 270 of the Customs Act 1901 (the Act) provides in part that the Governor-General may make regulations not inconsistent with the Act prescribing all matters which by the Act are required or permitted to be prescribed for giving effect to the Act.

The purpose of the Regulations is to amend the Customs Regulations 1926 (the Regulations) to:

*       prescribe certain beverages, spirits and vinegars for the purpose of the definition of "like customable goods" in section 69 of the Act (item 1 of Schedule 1); and

*       insert Coolangatta Airport into the definition of "international airport" in regulation 1A of the Regulations (item 1 of Schedule 2).

Section 69 of the Act provides that in that section "like customable goods" means goods to which section 68 applies that are classified under a subheading specified in column 1 of the Table to section 19 of the Customs Tariff Act 1995, and any other goods that are prescribed for the purposes of section 69. Customs Tariff Proposal No. 2 of 2000 introduced a number of new subheadings and renumbered subheadings from 1 July 2000. Item 1 of Schedule l of the amending Regulations prescribes goods by reference to those new subheadings for the purposes of section 69.

Section 28 of the Act provides that the regulations may prescribe the days on which, and the hours on those days between which, officers of Customs are available to perform a specified function. If an officer is requested to perform a function outside those hours or at a place where that function is not normally performed the person requesting that service must pay Customs an overtime or location fee.

Item 2 of the Table to regulation 19 provides that officers can attend an international airport for the purpose of boarding or clearing aircraft. Further, item 4 of that Table provides that officers can attend an international airport for the purpose of examining passengers' baggage every day and at all hours. Subregulation 1A(1) of the Regulations defines "international airport" for the purposes of the Regulations by reference to a number of airports. Item 1 of Schedule 2 of the amending Regulations inserts Coolangatta Airport into that list of airports.

Details of the amending Regulations are attached.

Regulations 1 to 3 and Schedule 1 of the amending Regulations are taken to have commenced on 1 July 2000. These retrospective amendments will allow importers of like customable beverages to continue to give Customs weekly returns and to pay the relevant Customs duty on a weekly basis. These amendments do not breach section 48 of the Acts Interpretation Act 1901 as they confer a benefit on the people affected.

Schedule 2 commenced on gazettal.

ATTACHMENT

Customs Amendment Regulations 2000 (No. 6)

Regulation 1 - Name of regulations

Regulation 1 provides that the amending Regulations are the Customs Amendment Regulations 2000 (No. 6).

Regulation 2 - Commencement

Regulation 2 provides that regulations 1 to 3, and Schedule 1 to the amending Regulations are taken to have commenced on 1 July 2000 (paragraph 2(a) of the amending Regulations refers). These retrospective amendments will allow importers of like customable beverages to continue to give Customs weekly returns and to pay the relevant Customs duty on a weekly basis. These amendments do not breach section 48 of the Acts Interpretation Act 1901 as they confer a benefit on the people affected.

Schedule 2 of the amending Regulations commenced on gazettal (paragraph 2(b) of the amending Regulations refers).

Regulation 3 - Amendment of Customs Regulations 1926

Regulation 3 provides that Schedules 1 and 2 of the amending Regulations amend the Customs Regulations 1926.

Schedule 1 - Amendment taken to have commenced on 1 July 2000

Item 1 - Paragraphs 32(1)(b), (c), (d) and (e)

Item 1 amends regulation 32 of the Regulations to replace paragraphs 32(1)(b), (c), (d) and (e) with a new paragraph (b). Regulation 32 prescribes those goods that are like customable goods for the purposes of section 69 of the Customs Act 1901. Customs Tariff Proposal No. 2 of 2000 introduced a number of new subheadings and renumbered subheadings into the Customs Tariff Act 1995 from 1 July 2000. New paragraph 32(1)(b) reflects the amendments made by that proposal.

Schedule 2 - Amendment commencing on gazettal

Item 1 - Regulation 1A, definition of international airport, after paragraph (c)

Item 1 amends regulation 1A of the Regulations to insert Coolangatta Airport into the definition of international airport in the Regulations.

Once Coolangatta Airport is an international airport for the purposes of the Regulations Customs will no longer charge for officers to perform boarding and clearing of aircraft, and examination of passengers' baggage at that airport.