Explanatory Memorandum(Circulated by authority of the Minister for Justice and Customs, Senator the Hon Amanda Vanstone)
1. The Government announced on 13 August 1998 its intention to collect customs and excise duty on certain alcoholic beverages that have not previously been subject to customs or excise duty, from 1 July 2000. From that date all imported alcoholic beverages other than those which are subject to the Wine Equalisation Tax will be brought within the Customs regime.
2. The Customs Tariff Act 1995 ("the Customs Tariff") and Excise Tariff Act 1921 will be amended to make the relevant alcoholic beverages subject to customs or excise duty. The amendments to the Customs Act 1901 ("the Act") complement the amendments that will be made to the Customs Tariff.
3. The purpose of this Bill is to amend the Act to:
- extend to certain prescribed alcoholic beverages the provisions which currently restrict the entry into home consumption of spirits in bulk containers;
- give the Chief Executive Officer of Customs ("the CEO") the authority to permit to be entered into home consumption those alcoholic beverages in bulk containers having a capacity of more than 20 litres; and
- make decisions of the CEO made in respect to the entry of certain alcoholic beverages in bulk containers subject to the review of Administrative Appeals Tribunal.