CUSTOMS REGULATIONS (AMENDMENT) 1990 NO. 8 CUSTOMS REGULATIONS (AMENDMENT) 1990 NO. 8 - TABLE OF PROVISIONS 1. Commencement 2. Drawback of import duty in respect of goods 3. Repeal 4. Drawback of import duty upon exportation of specified goods 5. Drawback of import duty where imported goods are used in the manufacture of other goods 6. 7. 8. Assistance to be given to Customs Officers 9. Repeal 10. Review by Administrative Appeals Tribunal 11. Transitional 1990 No. 8 CUSTOMS REGULATIONS (AMENDMENT) - REG 1 Commencement 1. These Regulations commence on 29 January 1990. 1990 No. 8 CUSTOMS REGULATIONS (AMENDMENT) - REG 2 Drawback of import duty in respect of goods 2. Regulation 129 of the Customs Regulations is amended: (a) by omitting paragraph (1) (a); (b) by omitting subregulation (3) and substituting the following subregulation: "(3) For the purposes of subregulation (1), goods are secondhand goods if: (a) after their first importation into Australia, they have been used other than for the purpose of being inspected or exhibited; or (b) in the case of films that, by direction of an officer, are required to be exhibited, they are, after their first importation into Australia, exhibited other than in accordance with that direction.". 1990 No. 8 CUSTOMS REGULATIONS (AMENDMENT) - REG 3 Repeal 3. Regulations 130 and 130A of the Customs Regulations are repealed. 1990 No. 8 CUSTOMS REGULATIONS (AMENDMENT) - REG 4 Drawback of import duty upon exportation of specified goods 4. Regulation 131 of the Customs Regulations is amended by omitting from subparagraph (b) of the definition of "imported goods" in subregulation (1) all words after "inspected or" and substituting "exhibited.". 1990 No. 8 CUSTOMS REGULATIONS (AMENDMENT) - REG 5 Drawback of import duty where imported goods are used in the manufacture of other goods 5. Regulation 132 of the Customs Regulations is amended by omitting subregulation (1). 1990 No. 8 CUSTOMS REGULATIONS (AMENDMENT) - REG 6 6. Regulation 133 of the Customs Regulations is repealed and the following regulation substituted: Limitation to payment of drawback of import duty "133. (1) Drawback of import duty is not payable under regulation 129 on the exportation of goods if: (a) the F.O.B. price of the goods at the time of exportation is not more than 25% of the customs value of the goods determined for the purposes of Division 2 of Part VIII of the Act at the time of importation of the goods; or (b) the import duty paid on the goods has been refunded; or (c) after exportation, the goods are relanded in Australia. "(2) Drawback of import duty is not payable under regulation 131 on the exportation of specified goods if: (a) the import duty paid in respect of imported goods: (i) used in the manufacture of the specified goods; or (ii) subjected to a process or to treatment for the purpose of producing the specified goods; or (iii) lost or wasted in the manufacture of the specified goods; has been refunded; or (b) after exportation, the specified goods are relanded in Australia.". 1990 No. 8 CUSTOMS REGULATIONS (AMENDMENT) - REG 7 7. Regulations 134, 135 and 136 of the Customs Regulations are repealed and the following regulations substituted: Conditions relating to the payment of drawback of import duty "134. (1) Drawback of import duty is not payable on the exportation of goods unless: (a) before the exportation, the owner of the goods gives to the Collector a notice in an approved form, of the owner's intention to claim drawback on the exportation; and (b) before the exportation, the goods are available at all reasonable times for examination by an officer; and (c) records that show: (i) that duty has been paid on the goods; and (ii) relevant details of the receipt, use and disposal of the goods by the owner; are available at all reasonable times for examination by an officer; and (d)a claim for drawback of import duty paid in respect of the goods that: (i) is in an approved form; and (ii) sets out the amount of the claim and such other information as that form requires; is given by the owner referred to in paragraph (a) to the Collector: (iii) after exportation; and (iv) not later than 12 months after the day on which the goods are exported; and (e) the person making the claim states in the form of claim that, to the best of the knowledge, information and belief of that person, those goods: (i) have not been used in Australia other than for the purpose of being inspected or exhibited; and (ii) have not been, and are not intended to be relanded in Australia; and (f) the amount of the drawback: (i) is at least $50; or (ii) being less than $50, is claimed at the same time and in the same form referred to in paragraph (2) (d) as another claim, or other claims, made by the owner referred to in paragraph (2) (a), in relation to drawback of import duty on the exportation of other goods, that together result in an aggregate amount of drawback of $50 or more. "(2) Without limiting the application of subregulation (1), drawback of import duty is not payable on the exportation of specified goods within the meaning of regulation 131: (a) if the goods were manufactured in Australia-unless the manufacturer of the goods informed a Collector, in writing before he or she commenced to manufacture the goods, that he or she intended to manufacture the goods for exportation; or (b) in the case of specified goods that consist of imported goods that were subjected to a process or to treatment in Australia-unless the owner of the goods informed a Collector, in writing before he or she commenced to subject the goods to a process or to treatment, that he or she intended to subject the goods to a process or to treatment for the purpose of exportation; or (c) unless the manufacturer or the owner, as the case may be, of the goods complied with the provisions of any notice given to him or her by the Collector under subregulation (3) that relates to the goods. "(3) Where a person, being the manufacturer or owner of specified goods within the meaning of regulation 131, has informed the Collector with respect to the goods in accordance with subregulation (2), the Collector may, by notice in writing to the person, require the person: (a) to cause the manufacture of the goods to take place under the supervision of an officer; or (b) to cause the subjecting of the goods to a process or to treatment to take place under the supervision of an officer;as the case may be. "(4) Paragraph (1) (a) does not apply in relation to drawback of import duty on the exportation of goods if the Comptroller: (a) in writing, exempts an owner from the application of that paragraph; or (b) approves payment of drawback notwithstanding the fact that the notice of intention was not given to the Collector as required by that paragraph. Amount of claim for drawback of import duty "135. (1) For the purposes of paragraph 134 (1) (d), the amount of a claim for drawback of import duty paid on the exportation of goods must not exceed the amount of import duty: (a) paid on the goods; or (b) in the case of specified goods within the meaning of regulation 131-paid on the imported goods referred to in subregulation 131 (2). "(2) Subject to subregulation (1), if the amount of import duty paid on the goods is not known by the person making the claim, the person may, for the purpose of setting out in the form referred to in paragraph 134 (1) (d) the amount of the claim, set out an amount calculated in accordance with the formula: (P x 3) ( 10 )R where: P is the price paid for the goods by the person who was the owner of the goods at the time the goods were exported; and R is the rate of duty within the meaning of section 132 of the Act. Examination etc. of goods to be exported "136. (1) Subject to subregulation (2), where a person has given to the Collector a notice of intention to claim drawback on the exportation of goods, the Collector may, by notice in writing to the person, require the person to do all or any of the following: (a) produce the goods to an officer for examination before the exportation of the goods; (b) cause the goods to be packed, in the presence of an officer, into the packages in which they are intended to be exported; (c) cause the goods to be secured to the satisfaction of an officer after they have been packed into the packages in which they are intended to be exported; (d) mark each of the packages into which any of the goods are packed for the purpose of being exported with a distinctive mark or label; (e) cause a distinctive label to be affixed to any goods that are to be exported without having been packed into a package. "(2) Paragraph (1) (b) does not apply in relation to imported goods that: (a) are intended to be exported in the packages in which they were packed when entered for home consumption; or (b) are intended to be exported without having been packed into packages. "(3) Where the Collector has given notice under subregulation (1) to a person who has given a notice of intention to claim for drawback in respect of goods, drawback of import duty is not payable on the exportation of the goods unless the person complied with the provisions of the notice. Drawback of import duty where goods have been imported more than once "136A. Where: (a) drawback of import duty is payable on the exportation of goods; and (b) the goods have been imported on more than one occasion the import duty in respect of which drawback is payable is the import duty paid in respect of the importation of the goods last preceding the exportation of the goods in relation to which drawback is payable under these Regulations. Deduction of rebates from drawback payable "136B. Where: (a) except for the operation of this regulation, drawback of import duty may be paid on the exportation of goods; and (b) any rebate of that import duty has been made; the amount of drawback that may be paid is to be reduced by an amount equal to the amount of the rebate made.". 1990 No. 8 CUSTOMS REGULATIONS (AMENDMENT) - REG 8 Assistance to be given to Customs Officers 8. Regulation 137 of the Customs Regulations is amended by omitting "has claimed or". 1990 No. 8 CUSTOMS REGULATIONS (AMENDMENT) - REG 9 Repeal 9. Regulation 138 of the Customs Regulations is repealed. 1990 No. 8 CUSTOMS REGULATIONS (AMENDMENT) - REG 10 Review by Administrative Appeals Tribunal 10. Regulation 138A of the Customs Regulations is amended: (a) by omitting from paragraph (b) "sub-regulation 125B (1);" and substituting "subregulation 125B (1); or"; (b) by omitting paragraphs (c) and (d) and substituting the following paragraph: "(c) a decision of the Comptroller under subregulation 134 (4) refusing: (i) to exempt an owner from the application of paragraph 134 (1) (a); or (ii) to approve payment of drawback.". 1990 No. 8 CUSTOMS REGULATIONS (AMENDMENT) - REG 11 Transitional 11. (1) Notwithstanding the amendment made by regulation 3, the provisions of regulations 130 and 130A of the Customs Regulations, as in force immediately before the commencement of these Regulations, continue to apply in respect of a motor vehicle imported before 29 January 1990. (2) Imported goods that are included in a class of goods declared by the Minister by notice published in the Gazette to be a class of goods to which regulation 131 of the Customs Regulations, as in force immediately before the commencement of these Regulations, does not apply are, on and after the commencement of these Regulations, to be taken to be imported goods in respect of which drawback of import duty may be paid as if the Minister had not made the declaration in respect of that class of goods. (3) Imported goods that are included in a class of goods declared by the Minister by notice published in the Gazette to be a class of goods to which regulation 132 of the Customs Regulations, as in force immediately before the commencement of these Regulations, does not apply are, on and after the commencement of these Regulations, to be taken to be imported goods in relation to which drawback of import duty may be paid as if the Minister had not made the declaration in respect of that class of goods. - NOTES 1990 No. 8*1* CUSTOMS REGULATIONS*2* (AMENDMENT) *1* Notified in the Commonwealth of Australia Gazette on 25 January 1990. *2* Statutory Rules 1926 No. 203 as amended to date. For previous amendments see Note 2 to Statutory Rules 1990 No. 6 and see also Statutory Rules 1990 No. 6.