Customs Act 1957

Overview

The Customs Act 1957, enacted by the Parliament of Australia, was introduced to amend the Customs Act 1901–1954, addressing gaps in customs regulation and enforcement. The Act updates various provisions to reflect changes in administrative practices and the evolving role of the Department of Customs and Excise, ensuring that the customs laws remain effective and aligned with contemporary needs. The Act also enhances the enforcement powers of customs officials, clarifies the liability of individuals holding dutiable goods, and revises the requirements for customs warrants and security. The overarching policy objective is to streamline customs procedures, improve the efficiency of customs enforcement, and protect the revenue derived from customs duties.

Scope and Application

The Customs Act 1957 amends the Customs Act 1901–1954, with its provisions coming into operation on the date of Royal Assent, except for Section 4 which applies three months later. The Act applies to the Commonwealth of Australia and governs the operations of the Department of Customs and Excise, which now has control over customs duties. It regulates the carriage of goods by authorized railway authorities, deeming their vehicles licensed for this purpose. The Act imposes liability on persons entrusted with dutiable goods to keep them safely and to account for them upon request, with failure to do so resulting in the payment of the applicable customs duty. It extends the right of the Customs to require security, specifying the form such security may take, and mandates that aircraft from overseas land at designated boarding stations in Australia, with exceptions for reasonable causes. Additionally, it addresses the duration and form of customs warrants and exempts certain personnel from prohibitions on unauthorized entry onto ships, aircraft, or wharves. Finally, the Act repeals specific sections, ensuring that the changes do not affect persons convicted before the Act's commencement.

Key Provisions

• The Customs Act 1957 amends the Customs Act 1901–1954, introducing several key provisions. Section 4 of the Act amends the definition of "The Customs" to mean the Department of Customs and Excise. Section 21 allows the Comptroller to authorize railway authorities to carry goods subject to Customs control, deeming their carriages as licensed under the Act. Section 35a imposes a duty on persons in possession of dutiable goods to keep them safely and account for them upon request, with failure to do so resulting in a payment equal to the duty that would have been payable (Section 35a(1)). This amount becomes a debt due to the Commonwealth, which can be recovered through legal proceedings (Section 35a(2)). Section 6 extends the Customs' right to require security to include situations covered under the Excise Act 1901–1957. Section 43 specifies that a security must be given in a form approved by a Collector and may be by bond, guarantee, cash deposit, or other methods (Section 43). Section 60 mandates that pilots of aircraft arriving from overseas must land at designated boarding stations, with penalties for non-compliance unless prevented by stress of weather or other reasonable causes (Section 60(2)-(4)). Section 199 amends the validity period of Customs warrants to the period specified in the warrant or until revoked (Section 199(1)). Section 234a clarifies that the prohibition on unauthorized entry does not apply to those managing or controlling wharves or airports or employed in such capacities (Section 234a(2)). Finally, Sections 258, 258a, and 260 are repealed, except for persons convicted before the Act's commencement (Section 11).
• The Act imposes various obligations on the parties it governs. It mandates that railway authorities authorized by the Comptroller must adhere to specific procedures for carrying goods under Customs control, deeming their carriages as licensed (Section 21). Persons in possession of dutiable goods must ensure their safekeeping and provide an account of the goods upon request, with financial penalties for non-compliance (Section 35a). The Customs are empowered to require and take securities for specified purposes, with these securities to be provided in a form approved by a Collector (Sections 6 and 43). Pilots of aircraft arriving from overseas must comply with landing and boarding station requirements, with exceptions for reasonable causes (Section 60). The validity period of Customs warrants is now defined by the period specified in the warrant or until revocation (Section 199). The Act also specifies that those managing or controlling wharves or airports, or employed in such capacities, are not prohibited from entering relevant areas (Section 234a).
• The Act includes provisions for offences and penalties. Section 60(2)-(4) imposes a penalty of fifty pounds for pilots who do not land at designated boarding stations or fail to bring aircraft to boarding stations promptly, with a defence available if prevented by stress of weather or other reasonable causes. Failure to comply with the obligations regarding the safekeeping of dutiable goods and providing an account upon request results in a payment equal to the duty that would have been payable, which becomes a debt due to the Commonwealth (Section 35a(1)-(2)). The Act does not specify maximum penalties for other breaches, but they can be pursued through legal proceedings. The repeal of Sections 258, 258a, and 260 does not affect those convicted before the Act's commencement (Section 11).

Legal classification tags

Area of Law

Commercial Law

Instrument

Act

Concepts

Commencement Provisions

Definitions & Interpretation

Offence Provisions

Reporting & Disclosure Obligations