Customs Amendment Regulations 2008 (No. 8)1
Select Legislative Instrument 2008 No. 253
I, QUENTIN BRYCE, Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Customs Act 1901.
Dated 12 December 2008
QUENTIN BRYCE
Governor‑General
By Her Excellency’s Command
BOB DEBUS
Minister for Home Affairs
1              Name of Regulations
                These Regulations are the Customs Amendment Regulations 2008 (No. 8).
2              Commencement
                These Regulations commence on the commencement of Schedule 1 to the Customs Amendment (Australia‑Chile Free Trade Agreement Implementation) Act 2008.
3              Amendment of Customs Regulations 1926
                Schedule 1 amends the Customs Regulations 1926.
Schedule 1        Amendments
(regulation 3)
  
[1]           After Regulation 105G
insert
105H      Exportation of goods to Chile — record keeping by exporter who is not the producer of the goods
         (1)   For subsection 126AKB (1) of the Act, an exporter, who is not also the producer, of goods mentioned in that subsection must keep the following records:
                (a)    records of the exporter’s purchase of the goods;
               (b)    records of the purchase of the goods by the person to whom the goods are exported;
                (c)    evidence that payment has been made for the goods;
               (d)    evidence of the classification of the goods under the Harmonized System;
                (e)    if the goods include any accessories, spare parts, tools or instructional or other information resources that were purchased by the exporter:
                          (i)    records of the purchase of the accessories, spare parts, tools or instructional or other information resources; and
                         (ii)    evidence of the value of the accessories, spare parts, tools or instructional or other information resources;
                (f)    if the goods include any accessories, spare parts, tools or instructional or other information resources that were produced by the exporter:
                          (i)    records of the production of the accessories, spare parts, tools or instructional or other information resources; and
                         (ii)    records of the purchase of all materials that were purchased for use or consumption in their production; and
                         (iii)    evidence of the value of the materials;
                (g)    if the goods are packaged for retail sale in packaging material or a container that was purchased by the exporter:
                          (i)    records of the purchase of the packaging material or container; and
                         (ii)    evidence of the value of the packaging material or container;
                (h)    if the goods are packaged for retail sale in packaging material or a container that was produced by the exporter:
                          (i)    records of the production of the packaging material or container; and
                         (ii)    records of the purchase of all materials that were purchased for use or consumption in the production of the packaging material or container; and
                         (iii)    evidence of the value of the materials;
                 (i)    a copy of the Certificate of Origin in relation to the goods.
         (2)   The records must be kept for at least 5 years starting on the day of issue of the Certificate of Origin in relation to the goods.
         (3)   The exporter:
                (a)    may keep a record under this regulation at any place (whether or not in Australia); and
               (b)    must ensure that:
                          (i)    the record is kept in a form that would enable a determination of whether the goods are Australian originating goods; and
                         (ii)    if the record is not in English — the record is kept in a place and form that would enable an English translation to be readily made; and
                         (iii)    if the record is kept by mechanical or electronic means — the record is readily convertible into a hard copy in English.
         (4)   In this regulation:
                (a)    producer has the same meaning as in Division 4E of Part VI of the Act; and
               (b)    the following words and expressions have the same meaning as in Division 1F of Part VIII of the Act:
                          (i)    Australian originating goods;
                         (ii)    Certificate of Origin;
                         (iii)    Harmonized System.
105I        Exportation of goods to Chile — record keeping by the producer of the goods
         (1)   For subsection 126AKB (1) of the Act, the producer of goods mentioned in that subsection, whether or not the producer is the exporter of the goods, must keep the following records:
                (a)    records of the purchase of the goods;
               (b)    if the producer is the exporter of the goods — evidence of the classification of the goods under the Harmonized System;
                (c)    evidence that payment has been made for the goods;
               (d)    evidence of the value of the goods;
                (e)    records of the purchase of all materials that were purchased for use or consumption in the production of the goods and evidence of the classification of the materials under the Harmonized System;
                (f)    evidence of the value of the materials;
                (g)    records of the production of the goods;
                (h)    if the goods include accessories, spare parts, tools or instructional or other information resources that were purchased by the producer:
                          (i)    records of the purchase of the accessories, spare parts, tools or instructional or other information resources; and
                         (ii)    evidence of the value of the accessories, spare parts, tools or instructional or other information resources;
                 (i)    if the goods include accessories, spare parts, tools or instructional or other information resources that were produced by the producer:
                          (i)    records of the production of the accessories, spare parts, tools or instructional or other information resources; and
                         (ii)    records of the purchase of all materials that were purchased for use or consumption in their production; and
                         (iii)    evidence of the value of the materials;
                (j)    if the goods are packaged for retail sale in packaging material or a container that was purchased by the producer:
                          (i)    records of the purchase of the packaging material or container; and
                         (ii)    evidence of the value of the packaging material or container;
               (k)    if the goods are packaged for retail sale in packaging material or a container that was produced by the producer:
                          (i)    records of the production of the packaging material or container; and
                         (ii)    records of the purchase of all materials that were purchased for use or consumption in the production of the packaging material or container; and
                         (iii)    evidence of the value of the materials;
                 (l)    a copy of the Certificate of Origin in relation to the goods.
         (2)   The records must be kept for at least 5 years starting on the day of issue of the Certificate of Origin in relation to the goods.
         (3)   The producer:
                (a)    may keep a record under this regulation at any place (whether or not in Australia); and
               (b)    must ensure that:
                          (i)    the record is kept in a form that would enable a determination of whether the goods are Australian originating goods; and
                         (ii)    if the record is not in English — the record is kept in a place and form that would enable an English translation to be readily made; and
                         (iii)    if the record is kept by mechanical or electronic means — the record is readily convertible into a hard copy in English.
         (4)   In this regulation:
                (a)    producer has the same meaning as in Division 4E of Part VI of the Act; and
               (b)    the following words and expressions have the same meaning as in Division 1F of Part VIII of the Act:
                          (i)    Australian originating goods;
                         (ii)    Certificate of Origin;
                         (iii)    Harmonized System.
[2]           Regulation 126B, heading
substitute
126B      Other circumstances under which refunds, rebates and remissions are made — Thai originating goods
[3]           After regulation 126B
insert
126C      Other circumstances under which refunds, rebates and remissions are made — Chilean originating goods
         (1)   For subsection 163 (1) of the Act, the following circumstances are prescribed:
                (a)    duty has been paid on Chilean originating goods;
               (b)    duty has been paid on goods:
                          (i)    that would have been Chilean originating goods if, at the time the goods were imported, the importer held a Certificate of Origin or a copy of a Certificate of Origin for the goods; and
                         (ii)    for which the importer holds a Certificate of Origin or a copy of the Certificate of Origin at the time of making the application for the refund.
         (2)   A person may not apply for duty to be refunded under paragraph 126 (1) (e) in respect of goods mentioned in subregulation (1) to the extent that an application for a refund relates to 1 or more of the factors that determine whether the goods are Chilean originating goods.
         (3)   In this regulation:
Certificate of Origin has the meaning given in subsection 153ZJB (1) of the Act.
Chilean originating goods has the meaning given in subsection 153ZJB (1) of the Act.
[4]           Paragraph 128 (1) (e)
omit
subregulation 126 (1)
insert
subregulation 126 (1), 126B (1) or 126C (1)
[5]           Paragraph 128 (1A) (b)
omit
subregulation 126 (1)
insert
subregulation 126 (1), 126B (1) or 126C (1)
[6]           Subparagraph 128A (4) (a) (v)
substitute
                         (v)    subregulation 126B (1); or
                        (vi)    subregulation 126C (1); or
[7]           Subregulation 128B (6), after definition of allowable factory cost
insert
Chilean originating goods has the meaning given in subsection 153ZJB (1) of the Act.
[8]           After subregulation 128B (9)
insert
       (10)   The amount of a refund, rebate or remission of duty that may be made in the circumstance prescribed in paragraph 126C (1) (a) is the difference between the amount of duty paid on the goods and the amount of duty payable on the goods as Chilean originating goods.
       (11)   The amount of a refund, rebate or remission of duty that may be made in the circumstance prescribed in paragraph 126C (1) (b) is the difference between the amount of duty paid on the goods and the amount of duty payable on the goods if they had been Chilean originating goods at the time of their importation.
Note
1.       All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See http://www.frli.gov.au.