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EXCISE REGULATIONS (AMENDMENT) 1991 NO. 110

STATUTORY RULES 1991 No. 110

EXCISE ACT 1901

EXCISE REGULATIONS (AMENDMENT)

ISSUED BY THE AUTHORITY OF THE MINISTER OF STATE FOR SMALL BUSINESS AND CUSTOMS

Section 164 of the Excise Act 1901 ("the Act") provides in part that "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 or as may be necessary or convenient to be prescribed for giving effect to this Act ..."

Background

The Excise Regulations ("the Regulations") provide for the control of excisable goods by providing, inter alia, for particulars of goods and provision of documents in relation to such goods.

The Statutory Rules amend the Regulations by repealing Regulation 204A. That Regulation prescribes the particulars of goods for export required under section 58A of the Excise Act 1901.

Section 58A of the Excise Act 1901 will be repealed by section 42 of the Customs and Excise Legislation Amendment Act 1990, Act No. 111 of 1990, (the CELA Act) which commences by Proclamation on 1 June 1991. The CELA Act amends the Customs Act 1901 and the Excise Act 1901 to provide for a new electronic system of entry and clearance of goods for export, known as the 'EXIT' system of export control. The EXIT system, which will commence by Proclamation on 1 June 1991, contains new provisions regarding particulars of goods for export, and effectively transfers the entry requirements for excisable export goods to the new Division 2 of Part VI of the Customs Act 1901, so that regulation 204A is no longer necessary.

Details of the regulations are as follows:

Regulation 1: is a machinery provision which states that the Excise Regulations (Amendment) will commence on 1 June 1991.

Regulation 2: is a machinery provision which states that the Excise Regulations are amended as set out in these Statutory Rules.

Regulation 3: omits Regulation 204A from the Excise Regulations.

•       This repeal is consequential on the repeal of the principal Act provision, Section 58A, which is removed as a consequence of the transfer of the entry requirements for excisable goods from the Excise Act 1901 to the Customs Act 1901 by section 42 of the CELA Act.

Section 58A is the Excise Act Export Return Scheme equivalent to Section 114A of the Customs Act. That latter provision is also repealed, as part of the amendments in the CELA Act to change the export entry reporting of information system to a predominantly pre-exportation reporting system. The post-exportation reporting system (the Export Return Scheme) under both the Customs Act and the Excise Act is therefore repealed.