Commonwealth Numbered Regulations - Explanatory Statements

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CUSTOMS REGULATIONS (AMENDMENT) 1996 NO. 43

STATUTORY RULES 1996 No. 43

Customs Act 1901

Customs Regulations (Amendment)

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.

Section 85 of the Act provides in part that such fees as are prescribed are payable in respect of warehouse licences and subsection 85(2) provides that the Regulations may prescribe annual fees.

Warehouse licence fees are payable annually according to a scale of fees as prescribed in regulations 50 and 52 of the Customs Regulations. The fees are reviewed annually in order to recover the costs of administering the warehouse licensing system.

The warehouse licence fees for 1996-97 have been determined and represent an increase consistent with increases in the Consumer Price Index from 1 January 1995 to 31 December 1995.

The table in Regulation 2 amends regulations 50 and 52 to omit the current scale of fees in respect of warehouse licences and transactions involving the movement of goods out of warehouses and substitutes new fees for both which incorporate an increase consistent with increases in the Consumer Price Index from 1 January 1995 to 31 December 1995. In particular,

*       the amendment of subregulation 50(2) of the Customs Regulations increases the prescribed base fee for the grant of a warehouse licence from $9,339 to $9,815.

*       the amendment of subregulation 50(2B) of the Customs Regulations increases the prescribed base fee for the renewal of a warehouse licence from $7,293 to $7,665.

*       the amendment of paragraphs 52(1)(a) and 52(1)(b) of the Customs Regulations increases the prescribed fee for the normal entry of goods and the movement of like customable goods out of a warehouse and into home consumption from $10.58 to $11.12 per entry or per return.

The Regulations commence on 1 July 1996 (subregulation 1.1 refers). This long lead time allows the Australian Customs Service to publish the 1996/97 fees and issue debit notes at least 30 days before fees are due to be paid on 1 July 1996.