Document ID: chunk:federal_register_of_legislation:C2004A03936:body:0:p3
Version: federal_register_of_legislation:C2004A03936
Segment Type: other
Provision Reference: 
Character Range: 5071–7950

entries; and

    (b) require that the person making the entry pay a specified fee calculated:

        (i) if the person has computer access to the Customs computer system referred to in paragraph (a)—in respect of the provision of access to the Customs computer system; and

        (ii) otherwise—in respect of assistance given in preparing the entry for use in, or the supply of computer facilities for access to, the Customs computer system referred to in paragraph (a).

"(2b) The regulations may exempt, in whole or in part, persons entering classes of goods that are specified in the regulations from liability to pay fees imposed under subsection (2a).".

Warehouse licences

7.  Section 79 of the Principal Act is amended by omitting from subsection (3) "manufacturing" and substituting "blending or packaging".

Goods blended or packaged in warehouse

  8. Section 98 of the Principal Act is amended:

(a) by omitting "manufacturing" and substituting "blending or packaging";

(b) by omitting "manufactured" (wherever occurring) and substituting "blended or packaged".

Insertion of new Part

9. After Part V of the Principal Act the following Part is inserted:

"PART Va—SPECIAL PROVISIONS RELATING TO SPIRITS

Interpretation

"103. In this Part:

   'bulk container' means a container that has the capacity to have packaged in it more than 2 litres of spirit;

'container' means any article capable of holding liquids;

    'spirit' means goods described in a sub-item between sub-items 2 (a) and 2 (h), inclusive, of the Schedule to the Excise Tariff Act 1921.

Spirit imported in bulk must be entered for warehousing or transhipment

"104. All spirit imported into Australia in bulk containers must initially either be entered for warehousing under paragraph 68 (1) (b) or for transhipment under paragraph 68 (1) (c).

Certain spirit not to be entered for home consumption in bulk containers without Comptroller's approval

"105. (1) Spirit that has been imported into Australia in bulk containers and entered for warehousing must not be entered for home consumption unless:

(a) the spirit has been repackaged in containers other than bulk containers; or

    (b) the Comptroller, by notice in writing, permits the spirit to be entered for home consumption packaged in bulk containers.

"(2) The Comptroller must not permit spirit that has been imported into Australia in bulk containers and initially entered for warehousing to be subsequently entered for home consumption purposes in bulk containers unless:

   (a) the containers have a capacity of not more than 20 litres or such other volume as is from time to time prescribed; and

   (b) the Comptroller is satisfied that the spirit will not be repackaged in any other container for the purposes of retail sale.".

Rebate of duty in respect of diesel fuel used for certain purposes

10. Section 164 of the