Commonwealth Numbered Regulations - Explanatory Statements

[Index] [Search] [Download] [Related Items] [Help]


CUSTOMS REGULATIONS (AMENDMENT) 1992 NO. 464

EXPLANATORY STATEMENT

STATUTORY RULES 1992 No. 464

Issued by the Authority of the Minister for Small Business, Construction and Customs

Customs Act 1901

Customs Regulations (Amendment)

Section 270 of the Customs Act 1901 (the Act) provides in part that:

"(1)       The Governor-General may make regulations not inconsistent with this Act prescribing all matters which by this Act are required or permitted to be prescribed ... for giving effect to this Act or for the conduct of any business relating to the Customs, ..."

The Regulations amend the Customs Regulations (the Regulations) to prescribe certain unmanufactured tobacco products and alcoholic beverages as 'like customable goods" for the purposes of section 69 of the Act.

Section 11 of the Customs Legislation Amendment Act 1992 amended subsection 69(1) of the Act to insert a head of power to prescribe by regulation goods that are "like customable goods" for the purposes of that section. Once prescribed, those goods will not be subject to the normal entry requirements for imported goods, and the importer may seek permission to have such goods delivered into home consumption without entry (subsection 69(2) of the Act refers). The permission may be granted subject to the condition that the importer lodges a return for those goods within a specified time (paragraph 69(5)(c) of the Act refers).

Regulation 2 inserts new regulation 32 into the Regulations which prescribes certain unmanufactured tobacco products and alcoholic beverages, which fall to specified Customs Tariff Reference Numbers, as like customable goods for the purposes of section 69 of the Act.

New subregulation 32(2) defines "Customs Tariff Reference Number" as a Reference Number in Schedule 3 to the Customs Tariff Act 1987 as in force from time to time.

The Regulations commenced on gazettal.


[Index] [Related Items] [Search] [Download] [Help]