EXCISE REGULATIONS (AMENDMENT) 1990 NO. 7 EXCISE REGULATIONS (AMENDMENT) 1990 NO. 7 - TABLE OF PROVISIONS 1. Commencement 2. Drawback of duty not payable in certain circumstances 3. 4. Assistance to be given to Excise Officers 5. Repeal 6. Review of decisions 1990 No. 7 EXCISE REGULATIONS (AMENDMENT) - REG 1 Commencement 1. These Regulations commence on 29 January 1990. 1990 No. 7 EXCISE REGULATIONS (AMENDMENT) - REG 2 Drawback of duty not payable in certain circumstances 2. Regulation 78 of the Excise Regulations is amended by adding at the end the following subregulation: "(3) Drawback of excise duty is not payable under regulation 76 on the exportation of goods if: (a) the excise duty paid on the goods has been refunded; or (b) after exportation, the goods are relanded in Australia.". 1990 No. 7 EXCISE REGULATIONS (AMENDMENT) - REG 3 3. Regulations 78A, 78B and 78C of the Excise Regulations are repealed and the following regulations substituted: Conditions relating to payment of drawback of duty "78A. (1) Drawback of excise 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 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 excise 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, and are not intended to be, relanded in Australia; and (ii) in the case of specified goods referred to in regulation 77, have not been used in Australia other than for the purpose of being inspected or exhibited; 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 excise 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 excise duty is not payable on the exportation of specified goods within the meaning of regulation 77: (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 excisable 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 77, 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 excise 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 excise duty "78B. For the purposes of paragraph 78A (1) (d), the amount of a claim for drawback of excise duty paid on the exportation of goods must not exceed the amount of excise duty: (a) paid on the goods; or (b) in the case of specified goods within the meaning of regulation 77-paid on the excisable goods referred to in subregulation 77 (2). Examination etc. of goods to be exported "78C. (1) Subject to subregulation (2), where a person has given to the Collector a notice of intention to claim for 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 excisable 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 excise duties is not payable on the exportation of the goods unless the person complied with the provisions of the notice. Deduction of rebates from drawback payable "78CA. 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. 7 EXCISE REGULATIONS (AMENDMENT) - REG 4 Assistance to be given to Excise Officers 4. Regulation 78D of the Excise Regulations is amended by omitting "has claimed or". 1990 No. 7 EXCISE REGULATIONS (AMENDMENT) - REG 5 Repeal 5. Regulation 78E of the Excise Regulations is repealed. 1990 No. 7 EXCISE REGULATIONS (AMENDMENT) - REG 6 Review of decisions 6. Regulation 247 of the Excise Regulations is amended by omitting subregulation (1) and substituting the following subregulation: "(1) Application may be made to the Administrative Appeals Tribunal for review of a decision of the Comptroller: (a) of a kind referred to in subregulation 78 (2); or (b) under subregulation 78A (4) refusing: (i) to exempt an owner from the application of paragraph 78A (1) (a); or (ii) to approve payment of drawback.". - NOTES 1990 No. 7*1* EXCISE REGULATIONS*2* (AMENDMENT) *1* Notified in the Commonwealth of Australia Gazette on 25 January 1990. *2* Statutory Rules 1925 No. 181 as amended by 1926 No. 70; 1928 No. 131; 1929 Nos. 74, 92 and 97; 1930 No. 71; 1931 Nos. 25 and 43; 1932 Nos. 13, 51, 105 and 129; 1933 Nos. 37 and 103; 1934 Nos. 9, 65 and 76; 1936 Nos. 26, 56 and 99; 1939 Nos. 5, 39, 60, 121 and 169; 1940 Nos. 17 and 48; 1941 No. 313; 1942 Nos. 291, 335 and 387; 1943 Nos. 22 and 140; 1944 No. 173; 1945 No. 103; 1946 No. 89; 1947 Nos. 28 and 85; 1948 Nos. 36 and 95; 1949 No. 96; 1950 No. 16; 1951 Nos. 81 and 123; 1952 No. 97; 1953 No. 86; 1954 Nos. 22 and 109; 1955 Nos. 54 and 65; 1956 No. 128; 1958 Nos. 18 and 87; 1959 No. 76; 1960 Nos. 27 and 77; 1961 No. 61; 1962 Nos. 4, 46 and 108; 1963 No. 147; 1965 No. 195; 1966 Nos. 164 and 174; 1967 No. 172; 1969 Nos. 153, 187 and 205; 1970 Nos. 114 and 142; 1971 Nos. 60, 142 and 171; 1972 Nos. 92 and 209; 1973 No. 258; 1974 Nos. 199 and 207; 1975 No. 162; 1978 Nos. 196 and 275; 1979 No. 279; 1980 Nos. 111 and 374; 1981 Nos. 163, 242 and 275; 1982 Nos. 138 and 254; 1983 No. 306; 1984 Nos. 19, 126, 219 and 320; 1985 Nos. 13, 75, 127, 137, 141, 142, 234, 307 and 357; 1986 Nos. 78, 173, 249, 295 and 338; 1987 Nos. 28, 123, 161 and 212; 1988 Nos. 135, 216 and 388; 1989 Nos. 61, 102, 158, 307, 327 and 408.