This note is not part of the regulations, but is intended to indicate their general effect.
These regulations amend the Customs and Excise Regulations 1996
“(the principal regulations”).
Regulation 3 inserts in the principal regulations a new regulation 24A that prescribes an import transaction fee of $18 payable on all standard import entries unless the goods to which the entry relates are—
•goods that the Chief Executive is satisfied have been temporarily imported; or
•goods that are conveyed, removed, or transhipped for export; or
•goods that are subject to the control of the Customs and are to be transported from one Customs controlled area to another for future Customs clearance; or
•goods in respect of which entry has already been made and the duty paid; or
•goods in respect of which full details are not available in order to make a full or complete entry; or
•goods on which no duty is payable or the total duty payable is less than $50; or
•goods imported for the importer's personal use that have a total Customs value of less than $1,000.
Regulation 4 amends the principal regulations by substituting a new regulation 52A, which specifies who must make a Customs entry when wine is removed from a Customs controlled area in certain circumstances. Currently, if the conditions specified in regulation 52A are met, an entry must be made by the manufacturer of the wine. Under new regulation 52A, that entry must instead be made by the person who, at the time of the removal of the wine, owns the wine.
Regulation 5 amends regulation 58 of the principal regulations to ensure that it refers not just to excise duty but also to excise-equivalent duty. This amendment is to align the regulation with section 85(2) of the Customs and Excise Act 1996.
Regulation 6 amends regulation 78 of the principal regulations to correct a minor drafting error.
Regulation 7 amends the Second Schedule of the principal regulations by substituting the new form 11 set out in the Schedule. New form 11 is the form of search warrant to be used when a search is to be conducted under section 167 of the Customs and Excise Act 1996. New form 11 reflects the amendments that were made to section 167 by the Customs and Excise Amendment Act (No 2) 2002.
The amendment made by regulation 3 comes into effect on 1 December 2002. The other amendments come into force on 9 January 2003.