Federal Register of Legislation - Australian Government

Primary content

Regulations as made
These regulations amend the Customs (International Obligations) Regulation 2015 to create a new refund of duty circumstance to allow an importer of Indian originating goods to apply for a refund if they have paid excess customs duty.
Administered by: Home Affairs
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s11 item 01
Registered 24 Nov 2022
Tabling HistoryDate
Tabled HR28-Nov-2022
Tabled Senate28-Nov-2022
Table of contents.

Commonwealth Coat of Arms of Australia

 

Customs (International Obligations) Amendment (India‑Australia Economic Cooperation and Trade Agreement Implementation) Regulations 2022

I, General the Honourable David Hurley AC DSC (Retd), Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulations.

Dated   24 November 2022

David Hurley

Governor‑General

By His Excellency’s Command

Clare O’Neil

Minister for Home Affairs

 

 

 

  

  


Contents

1............ Name............................................................................................................................. 1

2............ Commencement............................................................................................................. 1

3............ Authority....................................................................................................................... 1

4............ Schedules...................................................................................................................... 1

Schedule 1—Amendments                                                                                                                          2

Customs (International Obligations) Regulation 2015                                                                 2

 


1  Name

                   This instrument is the Customs (International Obligations) Amendment (India‑Australia Economic Cooperation and Trade Agreement Implementation) Regulations 2022.

2  Commencement

             (1)  Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Commencement information

Column 1

Column 2

Column 3

Provisions

Commencement

Date/Details

1.  The whole of this instrument

The later of:

(a) the day after this instrument is registered; and

(b) the day on which Schedule 1 to the Customs Amendment (India‑Australia Economic Cooperation and Trade Agreement Implementation) Act 2022 commences.

 

Note:          This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.

             (2)  Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.

3  Authority

                   This instrument is made under the Customs Act 1901.

4  Schedules

                   Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.

Schedule 1Amendments

  

Customs (International Obligations) Regulation 2015

1  Section 4

Insert:

Indian originating goods has the meaning given by subsection 153ZML(1) of the Act.

2  Section 23 (after table item 10)

Insert:

 

10A

Indian originating goods

Duty has been paid on the goods.

10B

Goods that would have been Indian originating goods if, at the time the goods were imported, the importer held a certificate of origin (within the meaning of subsection 153ZML(1) of the Act), or a copy of one, for the goods

Both of the following apply:

(a) duty has been paid on the goods;

(b) the importer holds a certificate of origin (within the meaning of subsection 153ZML(1) of the Act), or a copy of one, for the goods at the time of making the application for the refund.

3  After paragraph 24(e)

Insert:

                    (ea)  the goods mentioned in item 10A or 10B of the table in section 23 are Indian originating goods; or

4  Subsection 31(2) (paragraph (a) of the definition of duty payable)

After “9,”, insert “10A,”.

5  Subsection 31(2) (paragraph (b) of the definition of duty payable)

After “10,”, insert “10B,”.

6  Subsection 31(2) (after paragraph (e) of the definition of relevant originating goods)

Insert:

                    (ea)  Indian originating goods;