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General Customs Duties (Mode of Collection) (Amendment) Regulations 2010

REPUBLIC OF NAURU

18TH PARLIAMENT

GENERAL CUSTOMS DUTIES (MODES OF COLLECTION) (AMENDMENT) REGULATIONS 2010

EXPLANATORY MEMORANDUM

Background

On 22 December 2009, Parliament passed the Customs (Amendment) Act 2009, which was certified by the Speaker and commenced on the same date. These Regulations amend the General Customs Duties (Mode of Collection) Regulations 1997 (the principal Regulations) to give effect to certain amendments made by that Act.

Notes on clauses:

Clauses 1, 2 and 3 provide for the short title, commencement and principal Regulations to be amended.

Clause 4 inserts a definition of "consignee" into the principal Regulations.

Clause 5 repeals and substitutes regulations 5 and 6 of the principal Regulations.

• The new regulation 5 gives effect to an amendment to the Act that requires duty to be paid before delivery of goods unless the regulations provide otherwise. The new regulation 5 provides that that goods must be released to the consignee:
  
  • after the required duty is paid; or
    
  • if the consignee does not owe an outstanding amount of duty to the Republic – after the consignee submits a declaration in the prescribed form to pay the duty within 30 days; or
    
  • if the consignee is a state owned enterprise and Cabinet enters into a written agreement with the enterprise to pay the amount in instalments – after the agreement is made. This last option is available whether or not the consignee owes another amount of duty to the Republic.
    
• The new regulation 6 gives effect to an amendment to the Act that allows forfeiture of goods on which duty is owed and unpaid if the regulations provide a procedure for forfeiture. The new regulation 6 provides a fair procedure for the forfeiture and sale of goods if an amount of duty is owed and unpaid for an extended period of time.