Customs Regulations 1909 (Cth)

STATUTORY RULES.

1909. No. 126.

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REGULATIONS UNDER THE CUSTOMS ACT 1901.

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, do hereby make the following regulations under the Customs Act 1901 to come into operation forthwith.

Dated the 26th day of October, 1909.

DUDLEY.

Governor-General.

By His Excellency’s Command,
R. W. BEST,
Minister for Trade and Customs.

CUSTOMS REGULATIONS.

CITATION.

1. These Regulations may be cited as the Customs Regulations 1909.

Sec. 14. THE CUSTOMS FLAG.

2. The Customs flag shall be the Flag of the Commonwealth of Australia (Blue Ensign), with the addition in the fly of the letters “H.M.C.” in white in bold character.

Sec. 17. SUFFERANCE WHARFS—SECURITY.

3. Proprietors of Sufferance Wharfs must furnish security for the protection of the revenue, in accordance with Form 1.

Sec. 20.CARRIAGE, BOAT, AND LIGHTER LICENCES.

4. Licences may be issued by the State Collector—

(a) for carriages, in accordance with Form 2.
(b) for boats and lighters in accordance with Form 3.

5. An annual fee of Five shillings shall be payable in advance on the 1st January of each year, for each carriage, boat, or lighter in respect of which a licence is issued: Provided that for every licence issued on or after 1st July, the fee for the unexpired portion of the year shall be Two shillings and sixpence.

6. A licence shall, unless revoked, remain in force so long as the prescribed fee is paid.

7. Applications for Carriage, Boat, and Lighter Licences shall be made to the Collector, in writing, and shall be accompanied by the amount of the licence-fee.

8. One licence may be issued in respect of all carriages, boats, or lighters owned by one person.

9. Before a Carriage, Boat, or Lighter Licence is issued, the owner of the carriage, boat or lighter to be licensed shall give security for each such carriage, boat, or lighter in the sum of £100 with one approved surety.

10. The security for a Carriage Licence shall be in accordance with Form 4.

11. The security for a Boat or Lighter Licence shall be in accordance with Form 5.

12. The owner of a licensed carriage, boat or lighter shall cause his name, and in the case of a boat or lighter the name of the boat or lighter, to be legibly painted thereon, and the owner shall not use the carriage, boat or lighter, or suffer it to be used in the conveyance of goods subject to the control of the Customs, until this regulation has been complied with.

13. Each licensed carriage, boat and lighter shall have a separate and consecutive number, to be assigned by the Collector, and the owner thereof shall cause such number, together with the letters “H.M.C.”, to be painted prominently on the carriage, boat or lighter to which it applies, and the owner shall not use the carriage, boat or lighter, or suffer it to be used in the conveyance of goods subject to the control of the Customs, until this regulation has been complied with.

14. The number allotted to any carriage, boat or lighter shall not be placed on any other carriage, boat or lighter.

15. If any licensed carriage, boat or lighter is sold, lost, or rendered unfit for the purpose for which it was licensed, it shall cease to be used for the conveyance of goods subject to the control of the Customs, and the licence relating to it shall be returned to the Collector, and shall be cancelled if it applies to the carriage, boat or lighter only, or, if otherwise, shall be amended as the case requires.

16. The owner of any licensed carriage, boat or lighter shall not use or permit to be used, in the conveyance of goods subject to the control of the Customs, any unlicensed carriage, boat or lighter.

17. Any carriage, boat, or lighter licence may be revoked by the Comptroller-General by order in writing for any contravention of the Act, but the licensee may, within fourteen days after notice of the revocation, appeal to the Minister against the order, and the Minister’s decision thereon shall be final.

See. 28. WORKING DAYS AND HOURS.

18. The working days and hours of the Customs shall be as follow:—

Days.

All days except Sundays and Public Holidays.
By special permission of the Minister work may be allowed on any Sunday or Public Holiday for such time, and under such conditions, as are approved in each case.

Hours.

Outdoor.— For the loading on or discharge of goods from ships and delivery and receipt according to entry of goods subject to the control of the Customs—8 a.m. to 5 p.m. Provided that in regard to any State the Minister may by order vary the working hours, but so that they shall not be less than 44 clear working hours per week.
Indoor.—9 a.m. to 4.30 p.m.
On Saturday, work shall cease at noon.

19. The Comptroller may by order require, in regard to any particular port, that the discharge of cargo entered for warehousing shall cease at any time during the working hours, in order to enable the goods discharged to be received before the conclusion of working hours into the warehouses for which they are entered.

20. The Collector may grant permits to load, discharge, deliver, or receive goods before or after working hours for any working, day, and permits so granted may be in accordance with Form 6.

Sec. 29. OVERTIME RATES.

21. (1) When work is permitted before or after the working hours, or on any Sunday or Holiday, for the convenience of the public, the rates to be charged for the services of the officers employed shall be as follow, viz..—

(a) Officers of the Indoor Staff, 2s. per hour or part thereof.
(b)Officers in charge of the loading on or discharge of goods from ships or the delivery or receipt of goods, 2s. per hour or part thereof.
(c)Officers acting under the direct supervision of a superior officer, 1s. 6d. per hour or part thereof.
(d)Officers receiving the report of a vessel, clearing a vessel, or receiving the report and clearing a vessel at the same time—
(1) If not engaged for more than 2½hours, 5s.
(2) If engaged for more than 2½hours, 2s. per hour or part thereof, with a maximum charge of 20s. for any 24 hours.

(2) The charges under (a), (b) and (c)shall be calculated from the hour at which the officer is required to attend, and shall include charges at the same rates in respect of the time reasonably occupied in proceeding to and returning from the wharf or other place where the attendance is required.

a 2

(3) Where officers are required to attend between 10 p.m. and 6 a.m., the rates prescribed in (a), (b), and (c)shall be increased by one-half: Provided that the total charge under (a) or (b)for any one officer employed between 6 p.m. and 6 a.m. shall not exceed 20s., and under (c), 15s.

22. Where an officer is required to proceed on duty away from his ordinary station, the rate of charge to be made in respect of his services shall be fixed by the Minister.

23. The money received for overtime shall be held by the Department, and may be paid to the officers who have earned the same, at the rates mentioned above.

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Sec. 41. LANDING OF BAGGAGE.

24. Passengers’ personal baggage, not being dutiable goods, shall be unshipped only by authority, and shall be landed only at a legal landing place, and shall not be removed from the place of examination except by authority.

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Sec. 52.IMPORTATION OF SUBSTITUTES FOR BUTTER.

25. No oleomargarine, butterine, or any similar substitute for butter shall be imported unless coloured a distinct pink colour by the admixture of a sufficient proportion of alkanet root, nor unless each package in which it is imported is distinctly branded with the name of the article contained therein.

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Sec. 53.SIZES OF PACKAGES FOR IMPORTATION OF SPIRITS, TOBACCO, ETC.

26. (1) Importations of Spirits, Opium, Tobacco, Cigars, Cigarettes, and Snuff shall be made only in packages containing not less than the following quantities:—

Spirits in cases (not being perfumed or medicinal).	2 gallons (reputed).
Spirits in bulk......................................................	5 „
Opium for medicinal purposes..............................	5 pounds net weight.
Tobacco, manufactured........................................	20 ,, ,,
Tobacco, unmanufactured.....................................	20 ,, ,,
Cigars..................................................................	20 ,, ,,
Cigarettes............................................................	20 ,, ,,
Snuff...................................................................	10 ,, ,,

(2) Provided that importations may be made in less quantities, subject to the conditions that the duty is paid immediately on importation and that the Collector shall approve of such importation, being first satisfied that the goods are samples only, or are intended for private use only by the importer, or for medicinal use only, or are surplus ships’ stores.

Sec. 54. STANDARD FOR TEA.

27. Tea which does not comply with the following standard of strength and purity shall be deemed unfit for human use:—

Total aqueous tea extract......................................	not less than 30 per cent.
Total ash..............................................................	not more than 8 per cent.
Soluble ash..........................................................	not less than 3 per cent.

28. For the purpose of the analysis the tea is to be dried at a temperature of 212 deg. F. and then powdered and totally exhausted with boiling distilled water.

29. In cases where, as the result of the analysis, it appears that the tea is a prohibited import the notice to the owner of the report of the analyst shall be in accordance with Form 7.

SIGNAL WHEN REQUIRING SERVICES OF A CUSTOMS OFFICER.

30. The Master of a ship, who requires the services of a Customs officer on board his ship, shall hoist the British Union Jack at the peak; but if that flag is not on board he shall hoist in lieu thereof the Code flag D, in the International Code of Signals (formerly Marryat, No. 2).

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Sec. 64. IMPORTATION.

Ship’s Report Inwards.

31. The report required by section 64 of the Act shall be in accordance with Form 8. A list of stores shall be furnished with Form 8 and shall be in acordance with Form 9.

32. Where stores are consumed in Australian ports, or in Australian waters, a consumption list according to Form 9A shall be furnished by the Master of the ship.

Entry of Goods.

33. When any person makes an entry of imported goods, he shall, on demand by an officer, produce the genuine invoice for the goods, which invoice shall be stamped with the Customs stamp, and initialled by the officer.

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Sec. 69–71.

34. Sight entries shall be in accordance with Form 10.

35. When a sight entry is tendered for part of the contents of an outside package, it must be accompanied by a declared entry for the remainder of the contents of the package.

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Sec. 68.

36. Entries for home consumption shall be in accordance with such of the Forms 11, 12 and 13, as the case requires, or as allowed by the next succeeding Regulation.

37. When it is desired to use the same form for the entry of free goods, and of goods dutiable ad valorem, and at fixed rates, the entry

11
shall be in accordance with Form	12	A [Composite Entry.]
13

38. Entries for warehousing shall be in accordance with Form 14.

39. Goods sent to a warehouse shall be accompanied by a cart note in accordance with Form 15.

40. Transhipment entries shall be in accordance with Form 16.

41. In the case of transhipment a security shall be given in, such amount as the Collector requires. Such security shall be in accordance with Form 17 or Form 24, as the case requires.

Delivery for Transhipment or Transfer under Transit Permit.

42. On delivering goods for transhipment or transfer under transit permit to a licensed carriage, boat or lighter, the officer attending the importing ship shall fill up and sign a cart, boat or lighter note in accordance with Form 18, which shall be taken with the goods by the person in charge of the carriage, boat or lighter, who shall deliver it to the Customs officer on duty at the ship, or railway, in or by which the goods are to be exported or transferred.

Sec. 72.Time for Making Entries.

43. Entries shall be made in the case of a steamer within one, and in the case of a sailing ship within two, clear working days from the date of the ship’s report inwards, or within such extended time as the Collector directs.

Removal of Goods to King’s Warehouse.

44. Where goods are removed to a King’s Warehouse a cart note, in accordance with Form 19, shall be used

Sec. 74.Unshipment without Entry.

45. The Collector’s permit to discharge goods before entry is passed shall be in accordance with Form 20.

Transit Permits.

46. When the owner of any goods in any ship which has arrived in any port from beyond the seas desires to transfer the goods by land or sea to any other port of the Commonwealth, the owner shall obtain a Transit Permit in accordance with Form 21 or Form 21A, and shall give security in such amount as the Collector requires. Security shall be in accordance with such of the Forms 22, 23, or 24, as the case requires.

47. Goods discharged from a ship, pursuant to a Transit Permit, shall, if not immediately laden in the ship or other conveyance in which they are intended to be carried, be secured in such manner as the Collector directs.

48. (1) The person taking out a Transit Permit shall, so soon as any of the goods have been shipped or otherwise forwarded, deliver to the Collector duplicate copies of a Despatch Note, in accordance with Form 25, properly filled in, and receipted by the Chief Officer of the receiving ship, or other person responsible for the conveyance of the goods to their destination.

(2) The Collector shall, if the conveyance is by sea, post one copy to the Collector at the port of destination of the goods, or, if the goods are, in course of transit, to be transferred to another vessel, to the Collector at the port of transfer, and shall cause the other copy to be attached to the ship’s clearance.

(3) The Collector at the port to which one copy of the Despatch Note is posted shall retain that copy, and return to the Collector at the port of despatch the copy originally attached to the ship’s clearance, with an indorsement showing the receipt or non-receipt of the goods, as the case may be.

(4) If, in course of transit, the goods are transferred to another vessel, fresh despatch notes must be made out at the port of transfer, and dealt with as prescribed in sub-clauses (2) and (3).

(5) If the conveyance is by land, the copies, of the Despatch Note shall be posted (by different mails) to the Collector at the place of final destination, who will deal with them as prescribed in sub-clause (3).

(6) On arrival at the port of destination, the goods shall forthwith be entered for home consumption, warehousing, or transhipment.

WAREHOUSING AND WAREHOUSES.

Security.

49. Before a Licence for a Warehouse is granted, security in accordance with Form 26 shall be given to the satisfaction of the Collector.

Sec. 80.Scale of Fees for Warehouses to be Paid by Licensees. General and Private Warehouses.

50. In Sydney, Melbourne, Brisbane, Hobart, Adelaide and Port Adelaide, Perth and Fremantle, the annual fees to be charged for licences for General and Private Warehouses where the whole or half the services of a locker are not required shall be according to the following scale:—

For warehouses having a tonnage capacity under 250 tons.................................	£ 20
For warehouses having a tonnage capacity of 250 tons and under 500 tons..........	£ 30
For warehouses having a tonnage capacity of 500 tons and under 1,000 tons.......	£ 40
For warehouses having a tonnage capacity of 1,000 tons and over......................	£ 50

51. In places other than those above specified, the annual licence fee for General and Private Warehouses shall be as follows:—

(1) Where the whole services of a locker are required, £ 150.
(2) Where the half services of a locker are required, £ 100.
(3) Where the whole or half the services of a locker are not required, three-fourths of the tonnage scale of fees prescribed in the preceding regulation.

52. The tonnage capacity of each warehouse shall be calculated at the rate of 40 cubic feet to the ton, but so that not more than 10 feet above the level of each floor shall be included in the tonnage capacity.

53. The annual fee to be charged for licences, as General or Private Warehouses, of magazines, floating or otherwise, to be used for the purpose of storing explosives only, shall be £ 1.

54. When the whole or half the services of a locker are not required the services of a locker when required shall be paid for at the rate of Two shillings per hour or part thereof. Provided that the Comptroller may waive this payment where the necessary attendance by a locker can be given without expense to the Department. The Comptroller may authorize the application of this proviso to warehouses of any class.

Machinery Warehouses.

55. In places other than Sydney, Melbourne, Brisbane, Hobart, Adelaide and Port Adelaide, Perth and Fremantle, the annual licence fees for each Machinery Warehouse shall be:—

(1) Where the whole services of a locker are required............... £ 150
(2) Where half the services of a locker are required.................. £ 100

56. At all places where the whole or half the services of a locker are not required, unless otherwise determined by the Minister, the annual licence fee shall be £5, and the services of a locker when required shall be paid for at the rate of Two shillings per hour or part thereof.

Manufacturing Warehouses.

57. In places other than Sydney, Melbourne, Brisbane, Hobart, Adelaide and Port Adelaide, Perth and Fremantle, the annual fees to be charged for licences for Manufacturing Warehouses shall be the same as those prescribed for Machinery Warehouses in cases where the whole or half the services of a locker are required.

58. At all places where the whole or half the services of a locker are not required the annual licence fee shall be £5, and the services of a locker, when required, shall be paid for at the rate of Two shillings per hour or part thereof.

59. (1) Any factory licensed under the Excise Acts as a factory wherein sugar is received to be refined, or as a factory wherein tobacco, cigars, cigarettes, and snuff are manufactured for export, may also be licensed as a Manufacturing Warehouse.

(2) The annual fee chargeable for such licence shall be £ 5.

(3) Such licence shall have effect so long only as the Excise licence is in force.

Licensing of Exhibitions and Show Grounds as General Warehouses.

60. (1) For the purpose of facilitating the exhibition of goods subject to the control of the Customs, the Show Grounds and the buildings thereon of any Agricultural Society or other public body may be licensed as General Warehouses, and goods subject to the control of the Customs may be warehoused therein for the purposes of exhibition at a public show held on the grounds, but shall not be allowed to remain therein for a longer period than is reasonably necessary for such purposes.

(2). Before the licence is granted security shall be given in accordance with Form 27, to such amount as the Collector requires.

(3) The annual licence-fee under this regulation shall be £ 1, and the services of a locker when required shall be paid for at the rate of Two shillings (2s.) per hour, or part thereof.

Sec. 9.Removal of Goods From a Warehouse for Public Exhibition.

61. Prior to the removal of goods, from a Warehouse, for the purpose of public exhibition or any similar purpose, security shall be given in such amount as the Collector requires. The security shall be in accordance with Form 28.

Sec. 87.Sorting, Bottling, Packing, or Re-packing Goods in Warehouse.

62. The goods hereunder specified may be sorted, bottled, packed, or repacked (as the case requires) in a warehouse, into packages containing not less than the quantities hereunder specified:—

Spirits, into cases.............................................

2 gallons (reputed)
Spirits, into bulk..............................................	5 ,,
Perfumed Spirits..............................................	½ ,,
Wine, into cases..............................................	2 ,,
Wine, into bulk...............................................	14 „
Beer, into cases...............................................	2 „
Beer, into bulk................................................	18 „
Essences.........................................................	½ ,,
Tobacco, cut, in tins.........................................	10 lbs.
Tobacco, manufactured (other than cut, in tins).	1 caddy
Tobacco, unmanufactured................................	20 lbs. net
Cigars.............................................................	10 „
Cigarettes........................................................	10 ,,
Snuff..............................................................	10 ,,
Opium, for medicinal purposes.........................	2 „
Albumen, dry..................................................	20 „
Cocoa, and chicory..........................................	10 „
Coffee............................................................	20 „
Dried fruits.....................................................	28 „
Saccharin........................................................	1 ,,

63. Goods entered for export or for ship’s stores may be packed or re-packed into packages of sizes approved by the Collector.

64. For travellers’ samples Tobacco may be repacked in packages of not less than one pound net weight, and cigars into boxes of not less than 25 in number.

65. In the case of ad valorem goods a re-pack may be allowed of packages containing goods the duty on which is not less than 20s.

66. As to goods not provided for in the Regulations, the Minister may by notice in the Gazette permit any such goods to be sorted, bottled, packed, or repacked on such conditions and under such restrictions as are specified in the notice.

67. Goods sorted, bottled, packed, or re-packed, in a warehouse may be labelled or marked in such manner as the Collector approves, provided that no misleading label or mark shall be placed on them.

68. Any goods sorted, bottled, packed, or re-packed under these Regulations may be delivered from the Warehouse in the specified quantities.

69. Applications for permission to sort, bottle, pack, or re-pack any goods, in a Warehouse shall be in accordance with one of the Forms 29, 30, and 31, as the case requires.

Sec. 89.MANUFACTURING IN LICENSED WAREHOUSES.

General Provisions.

70. Manufacturing may be carried on in a Manufacturing Warehouse under and subject to these Regulations.

(a) Imported and Australian goods may be used in the manufacture.
(b)Australian and imported goods shall, until used, if the Collector so directs, be kept separate from each other.
(c)All operations shall, subject to these regulations, be conducted in such manner as the Comptroller directs.
(d)The manufacturer shall keep such books and accounts, and render such returns as the Comptroller directs.
(e)The labelling and marking of the goods manufactured shall be subject to the approval of the Collector.
(f) The Collector may make such allowances for waste as he deems just, subject to the approval of the Comptroller.
(g)The goods manufactured shall be subject to the control of the Customs until delivery for home consumption or until exportation.

Provisions relating to Manufacture for Home Consumption.

71. The following articles may be manufactured for home consumption, viz.:—

Cordials, Chocolate, Cloth Oil, Tinctures, Essences, Ethers, Medicines. Toilet Preparations containing Spirits, Perfumed Spirits, Spices, Pearl Barley, Refined Sugar, Treacle, Golden Syrup, Rice. Starch, Sample Pattern Books, Ore Concentrates, and any other articles that the Minister specifies by Gazette notice, and under such restrictions and conditions as the Minister prescribes in each case

72. On entry for home consumption, the finished article shall be liable to duty, or free of duty, as hereunder specified:—

(a)If the article would, if imported, be free of duty, then it shall be free. In the case of Cloth Oil, before such is delivered free of duty under Tariff Item 235, the owner shall give security to the satisfaction of the Collector that it will be used only as Cloth Oil, and evidence that it has been so used shall be produced to the satisfaction of the Collector when required by him.
(b)If the duties on goods used in a manufacturing warehouse for the manufacture of articles for home consumption, after due allowance for waste, total less than the import duty on the finished article, then the finished article may be cleared for home consumption on payment of such total. In other cases the finished article shall be dutiable as if it had been imported in its finished state. But no finished article subject to duty of excise shall be cleared for home consumption without payment of such duty.
(c)If the finished article contains imported spirits, it shall be chargeable with the Customs duty applicable to it if imported, but if the spirits used in the manufacture were Australian spirits, then duty shall be paid on the spirits contained in the article in accordance with the Excise Tariff Act in force at the time.
(d)If the residue of the material left after manufacture is an article which would be dutiable on importation, that article may be delivered on payment of the import rate of duty leviable thereon.

Provisions relating to Manufacture for Export.

73. The following articles may be manufactured for export, viz.:—

Cordials, Tinctures, Essences, Medicines, Tobacco, Cigars, Cigarettes, Snuff, Starch, Spices, Pearl Barley, Compressed Fodder, Refined Sugar, Treacle, Golden Syrup, Jam, Biscuits, Cakes, Jellies, Confectionery, Plum Puddings, Mince-meat Pies, Preserved Fruit, Putty, Dressed Rice, Coffee and Chicory, Linseed Oil, Oil and Oilcake made from Sesame Seed, Skip Grease, and any other article the Minister specifies by Gazette notice, and under such restrictions and conditions as the Minister prescribes in each case.

74. The following special provisions shall apply to the manufacture or export of tobacco, cigars, cigarettes and snuff:—

(a)The warehouse where the manufacture is carried on shall be licensed as a factory under the Excise Act 1901.
(b) Imported leaf tobacco only shall be used in the manufacture.
(c)An entry of the leaf tobacco shall be made, specifying that it is for the manufacture of tobacco, cigars, cigarettes or snuff, for export, and the name of the factory stated where the manufacture is to be carried on.
(d)Before the entry is passed, security shall be given to the satisfaction of the Collector that all tobacco, cigars, cigarettes and snuff manufactured from the leaf tobacco shall be exported.
(e)After the entry has been passed, the leaf tobacco shall forthwith be conveyed in a licensed carriage, or under the personal supervision of an officer, to the factory specified in the entry.
(f) The leaf tobacco shall be kept at the factory separate from all other leaf tobacco, and shall be separately manufactured into tobacco, cigars, cigarettes or snuff, and all stems, refuse, clippings, or waste arising from the manufacture shall be kept separate from all other stems, refuse, clippings, or waste.
(g)All stems, refuse, clippings, and waste arising from the manufacture shall be weighed by an officer and then destroyed in such manner as the Collector directs.
(h)All vessels, trays, and machinery used in the manufacture, or on which the leaf tobacco while undergoing manufacture is placed, shall have a notice affixed thereto containing the words, “Under Customs Control. For export only.”
(i)All tobacco manufactured from the leaf tobacco shall be put up in packages of such size and weight as the Comptroller directs, and the manufacturer shall mark on each external package his name and address, a consecutive number, the gross weight of the package, the net weight of the contents, and the words “For export only.”
(j) All cigars and cigarettes manufactured from the leaf tobacco shall be put into boxes of a size approved by the Comptroller, and the manufacturer shall mark on each box the factory number, the State number, and the words “For export only.”
(k)If any package or box containing any tobacco, cigars, cigarettes or snuff manufactured from the leaf tobacco is enclosed in any outer cover, the manufacturer shall mark on the outer cover his name and address, the net weight of the contents, and the words “For export only.”

(l)All tobacco, cigars, cigarettes and snuff manufactured from the leaf tobacco shall be kept in a safe store-room, approved by the Collector, separate from any other tobacco, cigars, cigarettes and snuff, and every door to the store-room shall be provided with a lock supplied by the Collector at the expense of the manufacturer, and the key shall be kept by an officer.

Reduction of Spirits in Bond.

75. The owner of any warehoused spirits may, by permission of the Collector, reduce the strength of the spirits in the warehouse. The operation shall be done under the supervision of the locker, but if his services are not available, under that of a special officer, whose services shall be paid for at the rate of 2s. per hour or part thereof by the person applying for permission to reduce the spirits. No spirits shall be reduced to a lower strength than 25 per centum under proof.

76. Spirits reduced below proof shall be charged duty at proof strength.

Sec. 99. RE-GAUGE, ETC., OF GOODS.

77. (1) Any owner may, on application in accordance with one of the Forms 29 or 30 as the case requires, and on payment of any expense in connexion therewith, obtain a re-gauge, re-measure, re-weigh, or re-examination of any goods in a licensed warehouse.

(2) The Collector may at any time cause a re-gauge, re-measure, re-weigh, or re-examination of any goods to be made at the expense of the Customs.

Sec. 104. DELIVERY FROM WAREHOUSE.

For Home Consumption.

78. The entry for home consumption shall be in accordance with Form 32.

79. On passing the entry, a locker’s order, in accordance with Form 33, shall be issued.

80. Warehoused goods dutiable at fixed rates may, subject to the provisions of section 99 of the Customs Act, be cleared and delivered at original quantity and strength, if the owner so desires.

For Exportation.

81. The entry for exportation, ex Warehouse, shall be in accordance with Form 34.

82. On passing the entry, a locker’s order, in accordance with Form 35, shall be issued.

83. If considered necessary by the Collector, warehoused goods entered for exportation shall, at the expense of the owner, be re-weighed, re-measured, re-examined, or re-gauged, as the case requires, immediately before delivery from the warehouse.

84. The owner of any warehoused goods entered for exportation shall give security in accordance with Form 36 to such amount as the Collector requires.

85. If goods, after delivery for shipment, are not shipped, they shall be placed in a warehouse.

86. If goods removed for shipment at another port are not produced or shipped, and a satisfactory explanation for their non-production or non-shipment is not made to the Collector, duty must be paid thereon by the owner.

For Removal.

87. The entry for removal shall be in accordance with Form 34 or Form 37, as the case requires.

88. On passing the entry, a locker’s order, in accordance with Form 35 or 38, as the case requires, shall be issued.

89. When goods are entered for removal or transfer, the owner shall, prior to their removal, give security in accordance with Form 36 in a sum equal to the amount of the duty payable on the goods.

90. Prior to the removal of goods from one warehouse to another the goods shall, at the expense of the owner, be re-gauged, re-weighed, or re-measured, as the case requires, and the owner shall, on demand, pay the duty on any deficiency thereby ascertained.

91. When goods are removed coastwise or inland, a despatch note, in accordance with Form 39, shall be made out, in duplicate, and action taken as prescribed in Regulation 48.

DUTY-PAID OR FREE GOODS NOT TO BE STORED IN A WAREHOUSE.

92. Any goods remaining in a warehouse after payment of duty shall, so far as the Customs are concerned, remain at the risk of the owner, and the Customs shall not be liable in any way to any claim of any kind whatsoever in connexion therewith. Any such goods may, after due notice to the owner, be removed by the licensee on the order of the Collector.

93. No duty-paid or free goods shall be received into any Licensed Warehouse without the special authority of the Collector.

KING’S WAREHOUSES.

Sec. 107.Rent and Charges Payable for Goods Warehoused in a King’s Warehouse.

94. (1) Rent and charges according to the fallowing scale shall be paid in respect of goods warehoused in any King’s Warehouse:—

Articles.	Receipt and Delivery		Rent Per week		For each Re-pack		For each Re-gauge.		For each Re-weigh.		For each Re-examination.
s.	d.	s	d.	s.	d.	s.	d.	s.	d.	s.	d.
Liquids in bulk, per package-
Tun, butt, or pipe, exceeding 84 gallons..................................................	1	6	0	6	3	0	1	0
Hogshead or puncheon, 45 gallons and not exceeding 84 gallons......	1	0	0	2½	2	0	1	0
Barrel or quarter-cask, over 30 gallons and under 45 gallons.............	0	8	0	1½	1	6	1	0
Over 20 gallons and not exceeding 30 gallons......................................	0	6	0	1	1	0	1	0
Octave, keg, drum, or smaller packages, 20 gallons and under.............	0	4	0	0¾	1	0	1	0

Articles.	Receipt and Delivery.	Rent per week.	For each Re-pack.	For each Re-gauge.	For each Re-weigh.	For each Re-examination.
Liquids in bottles or tins—	s.d.	s.d.	s.d.	s. d.	s.d.	s. d.
Spirits, oils, gasoline, disinfectants, and the like—						s. d.
Packages, the actual contents of which are 5 gallons and upwards..	0 3	0 0¾	2s. on each re-pack order, but not to cover more than 84 galls.
Packages, the actual contents of which are 3 gallons and under 5 gallons.................................................	0 2	0 0½		..	..	2d. per package
Packages, the actual contents of which are under 3 gallons	0 1	0 0¼
Tobacco—	..
Tobacco, per cwt. net, or any portion thereof	0 6	0 0¼	..
Cigars, cigarettes, and snuff, per package, 90 lbs. net weight and over	1 0	0 2	..
Cigars, cigarettes, and snuff, per package, 40 lbs. and under 90 lbs. net weight	0 9	0 1½	..	6d. per package	1s. per package
Cigars, cigarettes, and snuffs per package, under 401bs. net weight	0 6	0 1	..
Dry goods—	..
Case, crate, cask, bale, box, bundle, trunk, bag, keg, firkin, or package, per ton of 40 cubic feet	3 0	0 6	..	2s. per ton weight gross)	1s. 6d. per ton weight (gross)
Opium, medicinal, per pkg.	0 6	0 2	..	1 0	1 0
Grain, rice, oatmeal, flour, salt, sugar, and other provisions, oilmen’s stores, and similar goods	1s. 6d. per ton weight	6d. per ton weight	2 0	..	..	1 0
Heavy goods, machinery, metals and manufactures thereof, per ton weight	3 0	0 8	..	1s. per ton weight (gross)	1s. 6d. per ton weight (gross), or 1s. for each single package
Timber, per 100 superficial feet	0 6	0 1	..	3d. per 100 superficial feet
Goods of such value as, in the opinion of the Collector, require special precaution for safety—	..
For every £50 of value	0 6	0 6	..	1s. per package

(2) The minimum charge in respect of rent under this regulation shall be 1d.

(3) Goods not otherwise specified shall be rated according to weight or measurement, at the option of the Collector.

(4) Where charges are levied by weight or measurement at per ton, fractional parts shall be charged in proportion.

(5) When goods are re-packed into smaller quantities, no extra charge under the heading of “Receipt and Delivery” shall be made on account of the re-pack.

Sec. 72 (a).

Rent and Charges payable for Goods Deposited in King’s Warehouses by Order of Collector.

95. (1) Rent and charges according to the following scale shall be paid in respect of goods deposited in any King’s Warehouse by order of the Collector:—

Articles.	Receipt and Delivery.*		Rent per week.
s.	d.	s.	d.
Liquids in bulk—
Tun, butt, or pipe, 84 gallons and over.........................................................	1	6	0	8
Hogshead or puncheon, 45 gallons and under 84.......................................	1	0	0	4
Barrel or quarter-cask, 25 gallons and under 45.........................................	0	6	0	3
Octave, keg, drum, or smaller package, under 25 gallons.........................	0	4	0	2
Liquids in bottles or tins—
Packages containing 5 gallons and upwards...............................................	0	4	0	2
Packages containing under 5 gallons.............................................................	0	2	0	1
Tobacco—
Tobacco, per package......................................................................................	1	0	0	l½
Cigars, cigarettes, and snuff, per package...................................................	1	0	0	3
Dry goods—
Case, crate, cask, bale, box, bundle, trunk, bag, keg, firkin, or package, per ton of 40 cubic feet, and so in proportion for any greater or less quantity. Minimum charge receipt and delivery, 6d.......................................................................................	3	0	1	0
Opium, medicinal, per package.....................................................................	0	6	0	3
Heavy goods, machinery, metal, and manufactures thereof, and goods not otherwise enumerated, per ton weight, and so in proportion for any greater or less quantity. Minimum charge receipt and delivery, 6d. Rent, 2d........................	3	0	1	0
Timber, per 100 superficial feet....................................................................	0	6	0	2
Goods of such value as,, in the opinion of the Collector, require special precautions for safety—
For every £50 of value....................................................................................	0	6	1	0

* When the delivery is effected by the importer at his own expense, half fees only will be charged.

(2) The minimum charge in respect of rent under this regulation shall be 2d.

(3) Goods not otherwise specified shall be rated according to weight or measurement at the option of the Collector.

96. Dutiable postal articles unclaimed within the time allowed by the Postal Regulations may be removed to the King’s Warehouse and dealt with under section 72 of the Customs Act 1001.

97. The following charges are to be levied upon postal articles removed to the King’s Warehouse:—

(a) Receipt and delivery, 1d. each parcel.
(b)Rent per week or part of a week, 1d. for parcels not exceeding 3 lbs. in weight, and 1d. per each additional 3 lbs., or part thereof. Provided that where in the opinion of the Collector, the goods are of such value as to require special precautions for safety, the rent prescribed by Regulation 95 shall be leviable.

Sec. 114. EXPORTATION.

Stiffening Permit.—Entry Outwards and Entry for Export.

98. The permission of the Collector to stiffen a ship shall be in accordance with Form 40.

99. The entry of a ship outwards shall be in accordance with Form 41.

100. The entry of goods (including ship’s stores) for export shall be in accordance with Form 42.

Sec. 119. Clearance.

101. The Outward Manifest shall be in accordance with Form 43.

Sec. 118.

102. Permission for the clearance of a ship, prior to the production to the officer of all the goods included in the ship’s inward report, maybe granted by the Collector, on application being made in accordance with Form 44.

103. The Certificate of Clearance to be issued to the Master of a ship shall be in accordance with Form 45.

104. (1) In the case of a vessel clearing for an oversea destination viá Australian ports, the Master shall—

(a)if carrying any dutiable goods to be discharged at an Australian port, take out, at the time of clearance, a transire (in accordance with Form 59), for such port; or
(b)if carrying duty-paid or free goods to be discharged at an Australian port, present at such port a transire in accordance with Form 60.

(2) The Master may at his option take out the transire before clearance.

(3) If a transire in accordance with Form 59 is not carried, the transire in Form 60 must be indorsed “no dutiable goods.”

Sec. 126. Certificate.

105. The certificate referred to in section 126 of the Act shall be in accordance with Form 46, and may be given by an officer of Customs at the port where the goods are landed, or by any British Consul, or other British official, or, in places where there is no officer of Customs or British Consul, or other British official, by a British resident.

Secs. 127-129. SHIPS’ STORES.

106. The prescribed allowance of Ships’ Stores shall be such as the Collector, having regard to the voyage to be undertaken and to the number of the crew and passengers to be carried, determines in each case.

107. (1) Application for the supply of goods as ships’ stores ex Warehouse, under drawback or transhipped, may be made by the Master or Agent of the ship.

(2) The application shall be in accordance with Form 47.

(3) Security shall be given in accordance with Form 48.

108. The Master or Mate of the Ship shall give a receipt for all stores received on board, in accordance with the preceding Regulation.

Sec. 141. STANDARDS FOR CONDENSATIONS, ETC.

109. The following shall be the standards according to which duty shall be charged on—

Concentrated Japan of a consistency that by the addition of an equal weight of Turpentine produces a Japan of ordinary consistency.— One gallon of the Concentrated Japan to be deemed equal to two gallons of the Japan of ordinary consistency.
Extract of Raspberry (non-spirituous)—
(a) In dry form:—
One lb. of dry extract shall be deemed equal to two and one-third gallons of fresh raspberry juice.
(b) In liquid form:—
(1) Manufactured by Max Hilbert, of Hamburg, Germany. Duty shall be paid on the basis of a concentration of 15.69 and a specific gravity of 1.296, resulting in 12.96 lbs. equalling one gallon of the concentration.
(2) Manufactured by other makers. One lb. of liquid extract to be deemed equal to one and four-fifths gallons of fresh raspberry juice.
Solcof Coffee.—One lb. of Solcof shall be deemed equal to 3 lbs. of coffee.

Sec. 150.SAMPLES ALLOWED FREE OF DUTY.

(The whole allowance may be taken from one package.)

110. The following samples may be allowed free of duty:—

Wines or Spirits in bulk.—From casks of 20 gallons or under, 1 gill. From casks containing more than 20 gallons, 2 gills per cask for the first 50 casks. From each additional cask, 1 gill; provided that not more than four liquid gallons shall be allowed from any one shipment. Second and subsequent samples may be taken on payment of duty thereon.
Wines or Spirits in bottle.—1 bottle for each consignment not exceeding 100 cases. For every additional 100 cases, 1 bottle; but not to exceed half a case for any one consignment. No sample shall be given when the importation is under 10 cases.
Tobacco, manufactured.—Quarter of a pound for every ten outside packages irrespective of size, but not exceeding 3 lbs. on any one line.

Tobacco, unmanufactured.—
Samples may be delivered as under:—
For any package under 1 cwt........................................................	4 ozs.
For every additional cwt...............................................................	4 ozs.

but not to exceed 2 lbs. in any one line.

Cigars and Cigarettes.—Quarter of a pound per package of note less than 40 lbs., but not to exceed 1½ lbs. in any one line.

See. 151 and Item 446 Customs Tariff 1908.

GOODS AND SAMPLES EXPORTED AND AFTERWARDS RE-IMPORTED.

111. The conditions under which goods and samples sent out of Australia may be re-imported or brought back to Australia free of duty shall be as follow:

(a)The goods must be re-imported or brought back to Australia within two years from the date of their being sent away from Australia;
(b)The character of the goods must in no way have been altered during the interval between their exportation and their return to Australia;
(c)If an export entry was passed in respect of the goods, the Collector must be satisfied that the goods re-imported or brought back to Australia are the goods or part of the goods specified in the export entry;
(d)If no export entry was passed in respect of the goods, the Comptroller-General must be satisfied by statutory declaration or otherwise—
(1) that the goods have been re-imported to Australia within two years from the date when they were exported from Australia; or
(2) if free entry is claimed under Item 446 of the Customs Tariff 1908, that duty has once been paid, and that the conditions of the said Tariff Item 446 have been complied with; and
(e)the Minister must be satisfied that the re-importation or bringing back of the goods will not unfairly disturb the market for similar goods in Australia generally, or in the place where the goods are proposed to be landed.

112. Samples of duty-paid goods may be exported and re-imported free of duty within twelve months from the date of export, subject to the following conditions:—

(a) The goods shall be inspected by an officer prior to shipment.
(b) The officer’s services may be charged for at the rate of 1s. 6d. per hour.
(c)An export entry, in accordance with Form 42, shall be passed giving full particulars of the samples intended to be shipped.

113. Samples which have been so exported shall, on return, be entered as “Returned samples,” and shall be verified with the original export entry by an officer, whose services may be charged for at the rate of 1s. 6d. per hour.

Sec 158. UNDERVALUATION OF GOODS SUBJECT TO AD VALOREM DUTY.

114. Whenever the Collector has detained any goods and assessed their value, he shall forthwith forward to the owner of the goods, at his last-known residence or place of business, a written notice of the assessment.

115. The value assessed by the Collector shall be taken to be the value of the goods for duty, unless within two days (or such further period as the Collector considers necessary) after notice of the Collector’s assessment has been forwarded, the owner of the goods objects thereto in writing, and requests that the value be ascertained by experts.

116. If the owner objects to the Collector’s assessment and requests that the value of the goods be ascertained by experts, the following course shall be followed:—

(a) One expert shall be appointed by the owner, and another by the Collector.
(b)The Collector shall then appoint a meeting of the experts, and shall himself be present at the meeting.

117. If the expert appointed by the owner of the goods fails to attend the meeting, the value of the goods as assessed by the Collector shall be taken to be their value for duty.

118. If the experts at the meeting agree upon the value of the goods, the value so agreed upon shall be taken to be the value for duty.

119. (1) If the experts at the meeting fail to agree upon the value of the goods, they shall appoint a third person, approved by the Collector, to act as umpire.

(2) If the experts cannot agree upon the appointment of an umpire, the Collector shall make the appointment.

120. (1) The umpire shall, within such time as is fixed by the Collector, or as is reasonable, assess the value of the goods and notify the Collector in writing of his assessment thereof.

(2) The value of the goods as assessed by the umpire shall be taken to be the value of the goods for duty.

121. When, as herein provided, the value of the goods has been decided, the Collector shall give notice in writing of the decision to the owner, who shall forthwith amend his entry in accordance therewith.

122. The experts and umpires appointed for the purpose of these Regulations shall each receive a fee of not more than three guineas, to be determined by the Collector.

123. The costs of the valuation shall be paid by the owner if the de-decision is against him, otherwise they shall be paid by the Customs.

124. Every expert and umpire shall, before acting, make a declaration in accordance with Form 49.

Sec. 161. PURCHASE OF GOODS BY THE CUSTOMS.

125. (1) When in the opinion of the Collector it is expedient for the protection of the revenue to exercise the power of purchase of goods conferred by section 161, he shall serve upon the owner of the goods a notice of seizure in accordance with Form 50.

(2) All goods so seized shall be sold by auction or public tender as the Comptroller directs.

Sec. 162. DEPOSITS OF DUTY

126. The provisions of section 162 shall apply to the following goods:—

Travellers’ samples;
Goods imported for the purposes of public exhibition or entertainment;
Goods the personal property of tourists or temporary residents;
Wedding presents; and
Goods imported into Australia for the purpose of being repaired, put together, or, subject to the approval of the Collector, for other industrial purposes.

Provided that—

(a)the owner makes application, in accordance with Form 51, to the Collector for permission to take delivery of the goods, and states therein a description of the goods, and the purpose for which they are imported;
(b) the goods are examined by an officer before delivery;
(c)notice of intention to pack for export is given to the Collector, and the goods are examined by an officer before shipment for export; and
(d)the goods are exported within six months from date of importation, and a transhipment entry in accordance with Form 16 is made and passed at time of export.

Perishable Goods.

127. An importer may, in anticipation of entry, deposit with the Collector a sum of money to cover the duty on any perishable goods imported in any ship.

Sec. 163.REFUNDS, REBATES, OR REMISSIONS OF DUTY.

128. (1) Claims for refund, rebate, or remission of duty shall be made, in accordance with Form 52, to the Collector at the port where the duty has been paid or is payable.

(2) Claims shall be made not later than three days after the goods have passed from the control of the Customs or the duty has been paid, or within such further time not exceeding one week as the Comptroller, in writing, allows, and unless so made as aforesaid no claim shall be received or allowed. Provided that, where it is clear on the face of the invoice and entry that duty has been overpaid, a refund of the duty overpaid may be allowed, although the claim for refund has not been made within the prescribed times.

129. Where a claim is made on the ground that goods have been pillaged during the voyage, it must be accompanied by a declaration in accordance with Form 53.

130. In cases where there is clear evidence that any goods, entered have not been landed from or are not in any importing ship, a refund or remission of duty may be allowed by the Collector.

Sec. 167. DISPUTES AS TO DUTY.

131. If any person disputes the amount or rate of duty demanded on any goods, or the liability of any goods to duty, and deposits the duty demanded, he shall, at the time of making the deposit, give to the Collector a memorandum of deposit in accordance with Form 54.

See. 168. DRAWBACKS OF DUTY.

Goods on which Drawback may be Allowed.

132. Drawback of the full amount of duty paid shall be allowed on all imported goods (other than spirits, wine, beer, tobacco, cigars, cigarettes and opium), which are exported in the original packages in which they were imported, or in packages packed in the presence of an officer. Provided that drawback shall not be allowed in respect of goods which are exported in other than original packages, unless the goods are exported within three years from date of payment of duty.

133. (1) As to articles manufactured in Australia, drawback may be allowed on the actual quantity of imported material used in their manufacture, to the extent of the duty paid on original importation.

(2) Drawback under this Regulation shall only be allowed in respect of such material as the Minister specifies, by Gazette notice, and under the conditions and restrictions prescribed in the notice.

Sugar used in making Jam and other Goods.

134. (1) Drawback of the import duty paid on sugar used in the manufacture (during the calendar year in which the claim for drawback is made or during the preceding calendar year) of the following articles may, subject to the Act, be allowed on the exportation of the articles, but so that no allowance shall be made for sugar contents in excess of the following proportions to the total weight of the articles:—

Confectionery comfits, succades, sweetmeats and sugar candy.....	⅔
Jams and Jellies........................................................................	½
Jellies, table, in packet...............................................................	¾
Fruits, canned and preserved......................................................	5/36
Condensed Milk........................................................................	7/20

Provided the Collector is satisfied—

(a)that the goods were made at the factory specified in the declaration on the export entry (Form 55) during a specified calendar year; and
(b)that during that year imported duty-paid sugar, to an amount equal to or greater than the amount in respect of which drawback is claimed, was used at the factory in the manufacture of similar goods; and
(c)that the drawback claimed would not, if added to the drawback (if any) previously allowed in respect of any similar goods manufactured in the factory during that year, amount to more than would be lawfully allowed on the export of the whole amount of imported sugar used in the factory in the manufacture of similar goods during that year.

(2) The declaration on the export entry in cases provided for by this Regulation shall, when the exporter is the manufacturer, be in accordance with the second form of declaration contained in Form 55.

(3) When the exporter is not the manufacturer of the goods, the Collector must be satisfied, by statutory declarations made by the manufacturer, and by the seller of the sugar to the manufacturer, that the drawback is due.

Drawback on Oils

135. (1) The provisions of this Regulation) shall apply in relation to drawback on oils exported or to be exported—

(a)Where the oil is in the same condition and in the original packages, in which it was imported—
(i.) Samples shall be taken and dealt with in accordance with this Regulation.
Provided that where the oil is in the original drums (not casks) which bear the import seals and capsules, or in tins which have remained in their original cases, and the Collector is satisfied that the packages have not been tampered with and are in the same state as when imported, he may dispense with the taking of the samples.
(b)Where the oil is in the same condition, but not in the original packages in which it was imported—
(i.) Samples shall be taken and dealt with in accordance with this Regulation;
(ii.) If the oil has been re-packed into casks, the bung and spile of each cask shall be sealed with sealing wax;
(iii.) If the oil has been re-packed into packages other than casks, the packages shall be sealed or secured to the satisfaction of the Collector;
(iv.) All oil re-packed in accordance with either of the two preceding paragraphs of this Regulation shall, until shipment, be stored to the satisfaction of the Collector.
(c) Where the oil is a blend made from imported oils—
(i.) Samples shall be taken in accordance with this Regulation, from the original packages of the constituent oils before they were blended and from the blended oil;
(ii.) If the oil has been repacked into casks, the bung and spile of each cask shall be sealed with sealing-wax;
(iii.) If the oil has been repacked into packages other than casks, the packages shall be sealed or secured to the satisfaction of the Collector;
(iv.) All oil re-packed in accordance with either of the two preceding paragraphs of this Regulation shall, until shipment, be stored to the satisfaction of the Collector;
(v.) The drawback entry shall contain full particulars of the oils used in blending and of any other materials that are added to them.

(2) Samples under this Regulation shall be taken by an officer in duplicate and shall be sealed and labelled for identification, and one part shall be supplied to the exporter and the other submitted for analysis.

(3) All packing, re-packing, and blending shall be done under the supervision of an officer.

(4) Where the exporter desires to store on his premises for future export oils which have been re-packed or blended under supervision, the drawback officer shall furnish to the Collector a re-pack sheet containing full particulars with regard to the nature and quantity of the oils, and on shipment that quantity shall be written off the re-pack sheet.

(5) No drawback claim shall be passed for payment unless the result of the analysis of any samples taken under this Regulation confirms the nature and classification of the oils as described in the entry and claim.

Second-hand Goods.

136. No drawback of duty shall be allowed on second-hand goods, that is, goods which after first importation have been used. Provided that no article shall be deemed second-hand, because of the temporary use of the article for the purpose of inspection or exhibition only.

Items less than £ 1.

137. Several items of drawback, although each is less than £ 1may be included and allowed in one claim or debenture if they total not less than £ 1.

Notice of Intention to Pack.

138. When goods to be exported under drawback require to be packed for that purpose, the owner shall give written notice in accordance with Form 56 to the Collector of his intention to pack at least six working hours before packing, and the packing shall be done in the presence of an officer.

Packing.

139. All goods entered for drawback shall be examined by the proper officer.

140. Every facility desired must be given to the examining officer to enable him to superintend the examination and packing of goods entered for drawback, and to take a correct account thereof.

141. Upon the completion of the packing the goods must be secured to the satisfaction of the proper officer, and a distinctive mark or label placed on each package, which shall then, be despatched in charge of a licensed carrier into a Customs shed, or delivered to the custody of the export officer for shipment; or if not forthwith so removed, they must be deposited in some secure room or other place approved by the Collector, under the lock of the Crown or under seal, until removal for shipment.

142. Should the Collector desire, any goods already packed may be re-opened or re-examined after having been passed by the drawback officer; and the unpacking or re-packing of such goods shall be conducted by, or at the expense of, the exporter.

143. If the exporter cannot specify the number of packages in the entry at the time of passing, the number may be inserted prior to the removal of the packages.

Entry For Drawback.

144. An export entry must be made in accordance with Form 55, and a despatch note prepared in accordance with Form 57. The declaration must be made on one copy of the entry.

145. The entry shall specify any goods made in Australia from imported duty-paid material, and the quantity and value of such material.

146. The amount of drawback claimed, or to be claimed, upon goods shall in no case be included in the value for drawback.

Goods Entered for Drawback Transferred to another Port for Exportation.

147. If goods entered for drawback are transferred to another port or to another State for exportation—

(a)Security for exportation of the goods in accordance with the entries passed shall be given by the owner.

(b)Export entries, in accordance with Form 55, and despatch notes, in accordance with Form 57, shall be passed, and the despatch notes shall be dealt with as prescribed by Regulation 48.
(c)The shipment shall be certified by the Examining Officer and an officer of the vessel which carries the goods to the port of exportation.
(d)The goods shall be entered on the Transire as “under drawback,” and until exportation shall be subject to the control of the Customs.

Sec. 172.

148. Drawback debentures shall be in accordance with Form 58.

Payment of Drawback in Certain Cases.

149. The Comptroller may cause any drawback debenture to be passed for payment although these Regulations may not have been strictly complied with.

Payment for Officers’ Services.

150. Exporters of goods for drawback shall pay to the Collector a charge of One shilling and sixpence per hour, or any portion of an hour, for the time an officer is employed on their application under these Regulations, and any other expense incurred on their behalf, and no debenture shall be passed for payment until such charges and expenses have been paid.

Sees. 178, 179. COASTING TRADE.

151. In relation to ships carrying goods from one State to another State:—

(a)The Master shall, if required by the Collector, give security in such sum as the Collector requires, to account to the satisfaction of the Collector for all dutiable goods carried by his ship.
(b)Before his ship departs from any port, the Master shall make out, in duplicate, a Transire in accordance with Form 59, containing full particulars of all dutiable goods shipped on his ship. If dutiable goods are carried for more than one port, separate Transires must be made out in duplicate in respect of each port.
(c)The Transire, in duplicate, shall be presented to the Collector, who, if satisfied that it is correct, shall sign one of the duplicates and return it to the Master, and shall retain the other.
(d)The Master’s duplicate of the Transire shall be carried on the ship in which the goods specified therein are carried.
(e)Despatch Notes shall be furnished for dutiable goods, and dealt with as prescribed by Regulation 48. (See also Regulation 91.)
(f)Forthwith, after arrival at any port, the Master shall report his ship by delivering to the Collector the following documents relating to the goods to be landed at that port, viz.:—
1. The Transire of goods under Customs control;
2. The Despatch Notes;
3. A copy of the Ship’s Freight List;
4. A Transire, in accordance with Form 60, of duty-paid and free goods.

If required by the Collector the Transires and the copy of the freight list shall be delivered to him in duplicate.
(g)If for any port there are no goods of the class required to be shown on either Form 59 or Form 60, the Transires shall nevertheless be delivered in accordance with this Regulation, and marked with the word “Nil.”

152. The Master shall load and discharge cargo at a port only, and, except by permission of the Collector, only on the working days and during the hours prescribed under section 28 of the Customs Act 1901, and shall permit an officer to examine the cargo of his ship or any part of it.

Sec. 179.Vessels Trading within the Limits of a State.

153. The Master of every ship trading within the limits of any State shall take out a Transire for each voyage of his ship, or, at the discretion of the Collector, a General Transire in accordance with Form 61, to be in force for a period of six months from date of issue, and subject to the following conditions:—

(a) The Master shall keep on board a cargo-book, in which shall be entered—
The name of the ship and her master:
The port to which the ship belongs:
And in regard to each voyage—
The ports, to which the ship is bound:
A description of all goods shipped under Customs control and the number of packages of other cargo:
The names of shippers and consignees of goods under Customs control:
The date of delivery of goods under Customs control at each port of discharge: and
The times of arrival at and departure from each port.
(b)The Master shall on demand produce the cargo-book for the inspection of any officer, who may take extracts from, or make any entries therein In the event of any non-compliance with this Regulation the officer may detain the cargo-book.

154. Prior to issue of a General Transire, the owner of the ship in respect of which the Transire is to be issued shall furnish security in accordance with Form 62, and in a sum to be determined by the Collector.

155. The Master of a ship, trading within the limits of any State, if carrying goods under Customs control, shall on every voyage on which such goods are carried, be subject to the same conditions and be under the same obligations as the Master of a ship carrying goods from one State to another State.

156. The Master of every ship trading within the limits of a State shall, except by permission of the Collector, load and discharge cargo on and from his ship only on the working days and during the hours prescribed under section 28 of the Customs Act 1901, and shall permit an officer to examine the cargo of his ship or any part of it.

Transfer of Dutiable Goods by Inland Carriage.

156.(a). When dutiable goods are transferred by inland carriage the Consignor shall present to the Collector a Transire (in duplicate), in accordance with Form 59 (a). One copy of the Transire shall be retained by the Collector and the other forwarded by him to the officer at the place of destination of the goods.

Sec. 273.

TRANSFER OF DUTY PAID OR FREE GOODS FROM ONE STATE TO ANOTHER.

157.(1)Where goods not wholly of Australian origin are transferred state to another State, an entry of the goods shall be made in with Form 63.

(2) Where goods wholly of Australian origin are transferred from one State to another State, an entry of the goods shall be made in accordance with Form 13, modified to meet the circumstances.

(3) The entry required shall be made by the owner of the goods or by the consignor or consignee in place of the owner.

(4) Theentry shall be made by delivering it to the Collector in the State of destination within three days after the report inwards of the ship in which the goods are carried, or within three days after their arrival if they are not carried by ship, or within such further time as the Collector allows.

158. Where goods not wholly of Australian origin are transferred from the State of Victoria to the State of New South Wales, or vice versâ, the Inter-State entry may be in accordance with Form 64. The Minister may by Gazette notice apply this Regulation to goods not wholly of Australian origin transferred from any one State to any other State.

159. All goods, not subject to the control of the Customs, transferred from one State to another State, shall be subject to the right of examination by the Customs to the same extent as if they were subject to the control of the Customs.

Sec. 273.

TRAVELLERS’ SAMPLES—INTER-STATE TRANSFER.

160. Samples of no commercial value may be transferred Inter-State without compliance with any Customs formalities.

161. (1) Applications for the transfer of Travellers’ Samples (other than those of no commercial value) from one State to another State shall be made to the Collector. The application may be in accordance with Form 65.

(2) An Inter-State entry for the goods, giving a general description, must be passed; and, if required by the Collector, a security shall be given for the return of the samples within six months, except, in case of samples marked as provided for hereunder.

162. (1) Samples are, if practicable, and if the owner does not object, to be marked—

(a) By impressing a Customs stamp or die on each article, or

(b) By affixing the Customs stamp on a leaden dump, attached by a string or cord, to each article.

(2) Samples so marked may be removed from State to State without security or entry.

163. If the owner objects, or the article will not admit of marking, the following practice shall be carried out:—

(1) The goods shall be checked by a Customs Officer.

(2) Invoice and entry indorsed by the officer as correct must accompany samples to the port to which the samples are despatched.

(3) Samples to be admitted into such State without entry on being identified by the Customs.

Sec. 180.CUSTOMS AGENTS’ LICENCES.

164. The Comptroller may, upon application made in accordance with Form 66, grant a licence to any person to act as a Customs Agent. The licence may be in accordance with Form 67.

165. The limitation in section 180 of the Act shall extend to the following places, namely:—Sydney, Melbourne, Brisbane, Hobart, Adelaide and Port Adelaide, Perth and Fremantle.

166. The Comptroller may at any time by order under his hand cancel any Customs agent’s licence.

167. A copy of the order, stating the cause of cancellation, shall be delivered to the Customs agent or left at his usual place of abode or business.

168. The Customs agent may appeal to the Minister against the order.

169. If no appeal is made to the Minister within fourteen days after the delivery of a copy of the order, or if on appeal the order is confirmed by the Minister, the licence shall be void.

170. An annual fee of Five pounds, payable in equal half-yearly payments in advance, on the first days of January and July in each year, shall be paid to the Collector by each licensed Customs agent.

171. Each applicant for a Customs agent’s licence shall give security (in accordance with Form 68) in the sum of £ 500.

172. No Customs agent, and no person in his employ oracting under his instructions, shall act as the agent of an owner of any goods unless duly authorized by the owner.

173. No person in the employ of any Customs agent, or acting under his instructions, shall act, at any port at which Customs agents are required to be licensed, as agent for an owner of any goods, unless such person is a licensed Customs agent.

174. Customs agents, on furnishing security to the satisfaction of the Collector, may be permitted to pay the duties of Customs, on goods entered by them, at or before the closing time for receipt of cash of the Customs Office on the day on which the goods were entered, instead of at the time of making each entry.

Secs. 205, 206 SEIZURE OF SHIPS BOATS OR GOODS.

Notice of Seizure.

175. Notice of seizure of ships, boats, or goods, under section 205 of the Act, shall be in accordance with Form 69.

Security for Release.

176. The security to be furnished by the owner of seized goods, with a view to their release, shall be in accordance with Form 70.

Sec. 214.NOTICE TO PRODUCE DOCUMENTS.

177. Notice to produce documents under section 214 of the Customs Act 1901 shall be in accordance with Form 71.

Sec. 218. OFFICIAL SAMPLES.

178. All samples shall be kept under the careful custody of the proper officer.

179. When not further required they shall be returned to the owner, on application.

180. If they are not, after due notice to the owner, taken away by him within 14 days, they shall be sent to the King’s warehouse and sold.

181. No unauthorized person, shall have access to samples.

182. Only such samples shall be taken as the circumstances absolutely require, and no officer shall consume or make use of them in any other way than is necessary for the due performance of his official duties.

Sec. 246.RIGHT OF TRIAL IN HIGH COURT OR STATE SUPREME COURT.

183. A defendant in a Customs prosecution, where the penalty exceeds One hundred pounds and the excess is not abandoned, may exercise his election to have the case tried in the High Court of Australia, or the Supreme Court of the State in which the prosecution was instituted, by serving on the prosecutor and filing in the Court in which the prosecution was instituted a notice in accordance with Form 72.

184. (1) The prosecutor, within seven days after the notice of election has been served upon him, shall exercise his option under section 246 of the Act by serving on the defendant and filing in the Court in which the prosecution was instituted a notice specifying the Court in which the case is to be tried.

(2) If the prosecutor fails to comply with this Regulation, the prosecution shall be deemed to be abandoned, but the Court in which it was instituted may, on the application of the defendant, award him such costs as it deems just.

185. The proper officer of the Court in which the prosecution was instituted shall forthwith, after the prosecutor has exercised his option in accordance with these Regulations, forward to the Court in which the prosecution is to be tried all documents relating to the prosecution in the possession of the first-mentioned Court.

Sec. 265.SETTLEMENT OF CASES BY THE MINISTER.

Conduct of Inquiries under Part XV.

186. The written consent of any person tothe settlement of a dispute by the Minister shall be in accordance with Form 73.

187. The following shall be the rules for the conduct of inquiries under Part XV. of the Act:—

(a)The person who occupies the position of defendant (in this regulation called the defendant) shall have a full opportunity of bringing forward his evidence and of defending himself.
(b)The person who occupies the position of prosecutor (in this regulation called the prosecutor) shall make a short statement of his case.
(c) The evidence of the witnesses supporting the charge shall be taken.

(d)Such witnesses may be cross-examined by the defendant and re-examined by the prosecutor.
(e)The defendant’s witnesses shall give their evidence, and the defendant may himself give evidence.
(f) Such witnesses may be cross-examined by the prosecutor, and re-examined by the defendant.
(g)The defendant may address the person conducting the inquiry, and the prosecutor shall have the right of reply.
(h)The person conducting the inquiry shall then give his decision, or reserve his decision until some future day and time which he shall announce, or, if the inquiry is conducted by any person acting under powers delegated to him by the Minister, and such powers extend only to the holding of an inquiry and no further, he shall announce that the matter will be reported to the Minister, who will give his decision in writing.
(i)The defendant may be represented by counsel, or (with the approval of the person conducting the inquiry) by some other person.
(j) The person conducting the inquiry—
i. shall not be bound by any rules as to the admission or rejection of evidence;
ii. may inform his mind as to any matter in such manner as he thinks just;
iii. may admit as evidence any matter which he considers to be relevant to the inquiry; and
iv. may reject as evidence any matter which he considers not to be relevant to the inquiry.
(k) The examination of witnesses shall be on oath or affirmation.
(l)The person conducting the inquiry may issue a summons to any person requiring him to attend the inquiry as a witness.
[[[[

Sec. 267.Summons to Witness.

188. The summons to witnesses shall be in accordance with Form 74.

Enforcement of Penalties and Forfeitures under Part XV.

189. Any order made by the Minister under Part XV. of the Act, for the enforcement of any penalty or forfeiture which he has determined has been incurred, may be filed in any court of summary jurisdiction, and thereupon the order shall have effect as if it were an order of that court.

190. Subject to these Regulations, all laws of the State relating to the enforcement of orders of courts of summary jurisdiction in force in the place where the court in which the order is filed is situated shall, to the extent to which they are applicable, apply to all matters relating or incidental to, or in connexion with, the enforcement of the penalty or forfeiture specified in the order so filed, and to any process for such enforcement.

191. On the application of any officer of Customs, any justice of the peace having jurisdiction in the place may issue a warrant of execution, or other applicable process, for the purpose of the enforcement of the order so filed.

192. A warrant of execution may be in accordance with Form 75, or in accordance with any form of warrant of execution or distress (applicable to the circumstances) under any law in force in the State where the warrant is issued.

193. Any form of warrant of execution, or other process, whether provided by these Regulations or by the law of the State, may be varied according to the circumstances of the case, and no warrant of execution, or other process, shall be held to be invalid by reason of want of form.

Sec. 276. COLLECTOR’S SALES.

194. Public notice, by advertisement in the local newspapers, and by notice posted in a conspicuous place at the Customs House, shall be given of all sales on account of the Customs. No sales other than of perishable goods or living animals shall be held until after the expiry of one week from the first notification of the sale, or such longer period as the Collector determines.

195. The following shall be the Conditions of Sale in the case of all sales by the Collector:—

(1) The goods shall be sold by public auction.
(2) No bidding shall necessarily be accepted, and the goods may be re-offered until sold at a price satisfactory to the Collector.
(3) The purchase money shall be paid in cash on the acceptance of the bid. If not so paid, the lot may be again offered, but the person whose bid was accepted shall be liable to pay to the Collector any loss sustained by reason of his failure to comply with this condition.
(4) The goods shall be sold subject to duty and, at the discretion of the Collector, subject to charges, and with all faults, and should there be any discrepancy between the quantity stated in the sale list and the actual quantity available for delivery, the Collector shall not be bound to deliver more than the quantity available for delivery.
(5) The goods shall be removed from the warehouse within seven days after the sale, and if not so removed, shall be subject to warehouse dues from the date of sale up to the date of delivery.
(6) All goods remaining in the warehouse after the sale shall be at the purchaser’s risk and expense.
(7) Further, in such cases the goods may, if not removed within fourteen days after purchase, be again offered for sale by the Collector, and the original purchaser shall not be entitled to a refund of any moneys paid by him.

RECEIPTS FOR GOODS.

196. When goods are delivered for exportation, transhipment, transfer, or removal, the necessary forms accompanying the goods are to be duly receipted by the Chief Officer of the receiving ship, or by such other person in the employ of and authorized by the owner or agent of the ship as maybe approved by the Collector.

FORMS.

197. The forms prescribed in these Regulations are those in the accompanying schedule.

198. In cases where the forms prescribed by any Regulations repealed by these Regulations differ from, those prescribed by these Regulations, the Comptroller may permit the continuance of the use of the first-mentioned Forms up to the 1st day of January, 1910.

199. Where a prescribed form contains, by way of note or otherwise, a clear direction or indication of any requirement of the Customs as to—

(a)the number of copies of the document to be tendered (the words “in duplicate” or similar words shall be a sufficient indication of the number required);
(b) the nature or form of the information to be furnished to the Customs;
(c)any action, either by way of signing a form of declaration or otherwise, to be taken by the person concerned in the transaction in which the document is used or by his authorized agent;
(d)receipts to be signed by ship’s officers, railway officers, or other persons in proof that the goods described in the Form have been received for carriage or otherwise;

194-195
Days—
working...............................................................................................................................	18-20
„ coasting trade.................................................................................................................	152, 156
Debenture—drawback.............................................................................................................	148
Declaration—
by experts and umpire.....................................................................................................	124
drawback on sugar............................................................................................................	134

Index—continued.

Subject	Regulation No.
Delivery for transhipment...................................................................................................	42
Deposits of duty......................................................................................................................	126-127, 131
Despatch notes—
coasting trade.................................................................................................................	151
drawback........................................................................................................................	147
ex warehouse..................................................................................................................	91
transit permits................................................................................................................	48
Disputes—
as to duty........................................................................................................................	131
settlement by Minister..................................................................................................	186-193
Documents, notice to produce..............................................................................................	177
Drawbacks..............................................................................................................................	132-150
Dried fruits, size of packages...............................................................................................	62
Duty—
deposits of......................................................................................................................	126-127
disputes as to..................................................................................................................	131
refunds, rebates, or remission.......................................................................................	128-130
Duty-paid goods in warehouse.............................................................................................	92-93
Entry—
ad valorem.....................................................................................................................	36
composite.......................................................................................................................	37
export..............................................................................................................................	100
exportation from warehouse.........................................................................................	81
fixed rates.......................................................................................................................	36
for drawback..................................................................................................................	144, 147
free goods.......................................................................................................................	36
home consumption, ex warehouse...............................................................................	78
Inter-State.......................................................................................................................	157-159
of goods..........................................................................................................................	33
outwards—ships............................................................................................................	99
removal from warehouse..............................................................................................	87
sight.................................................................................................................................	34
time for making.............................................................................................................	43
transhipment..................................................................................................................	40
unshipment without.......................................................................................................	45
warehousing...................................................................................................................	38
Essences, size of packages.....................................................................................................	62
Exhibition—
goods for—deposit of duty...........................................................................................	126
security...........................................................................................................................	61
warehouse......................................................................................................................	60
Experts, valuation by ............................................................................................................	114-124
Exportation............................................................................................................................	98-105
Exportation from warehouse..............................................................................................	81-86
Exported goods and samples re-imported.........................................................................	111-113
Export entry...........................................................................................................................	100
Fees—
Customs’ agents............................................................................................................	170
warehouse......................................................................................................................
Fixed rates entry....................................................................................................................	36
Flag, Customs.........................................................................................................................	2
Forfeitures (Customs inquiries), enforcement of	189-193
Forms—
continuance of use.........................................................................................................	198
in lieu of prescribed forms............................................................................................	201
prescribed.......................................................................................................................	197-201
Free entry................................................................................................................................	36
Free goods in warehouse.......................................................................................................	92-93
Freight lists.............................................................................................................................	151
Fruits, drawback on sugar in.................................................................................................	134
General transire....................................................................................................................	153-154
Goods—
delivered for transshipment..........................................................................................	42
duty, paid and free in warehouse.................................................................................	92-93
entry of...........................................................................................................................	33-41

Index—continued.

Subject.	Regulation No.
Goods—continued.
for exhibition.............................................................................................................	60-61
for exhibition—deposit of duty................................................................................	126
for exportation...........................................................................................................	100
for exportation, ex warehouse..................................................................................	81
for home consumption, ex warehouse.....................................................................	78
for removal, ex warehouse........................................................................................	87
for repair, &c.—deposit of duty...............................................................................	126
manufacture in bond.................................................................................................	73-74
on which drawback allowed.....................................................................................	132
perishable—deposit of duty.....................................................................................	127
purchase of (section 161)..........................................................................................	125
re-gauged, re-weighed, &c........................................................................................	77, 83,90
re-importation of.......................................................................................................	111-113
removed to King’s warehouse..................................................................................	44
secondhand—no drawback.......................................................................................	136
security for release of................................................................................................	176
seizure of—notice.....................................................................................................	175
seizure of (section 161).............................................................................................	125
sold—conditions of sales..........................................................................................	194-195
sorted, bottled, repacked, in warehouse..................................................................	62-69
time for making entry for.........................................................................................	43
tourists’—deposit of duty.........................................................................................	126
transferred from State to State.................................................................................	157-159
under transit permits.................................................................................................	46-48
undervalued...............................................................................................................	114-124
valuation of................................................................................................................	114-124
High Court—right of trial in.............................................................................................	183-185
Holidays—working on.......................................................................................................	18, 21-22
Home consumption—ex warehouse................................................................................	78-80
Hours of working..............................................................................................................	18-20
,, ,, coasting trade...............................................................................................................	152, 156
Importation—
of goods......................................................................................................................	31-48
sizes of packages.......................................................................................................	26
inquiries, Part XV., Customs Act....................................................................................	186-193
Inter-State trade (coasting trade)....................................................................................	151-156
Inter-State transfers .........................................................................................................	157-163
Invoice, production of........................................................................................................	33
Inward report of ship........................................................................................................	31
Jams and jellies, drawback on sugar in...........................................................................	134
Japan, concentrated—Standard......................................................................................	109
King’s warehouse—
cart note......................................................................................................................	44
goods on collector’s order........................................................................................	95
rent and charges.........................................................................................................	94
Labelling of goods in warehouse.....................................................................................	67
Landing certificate............................................................................................................	105
Licences—
carriage, boat, and lighter.........................................................................................	4-17
Customs agents..........................................................................................................	164-174
warehouse..................................................................................................................	49-60
Lighter licences..................................................................................................................	4-17
Lighter note—transhipment and transit permit..............................................................	42
Lockers’ and officers’ services.......................................................................................	54, 60, 75, 113, 150
Locker’s order...................................................................................................................	79, 82, 88
Machinery warehouses....................................................................................................	55-56
Magazine warehouses......................................................................................................	53
Manufacturing warehouses.............................................................................................	57-59, 70-76
Manifest, outward.............................................................................................................	101
Milk, condensed, drawback on sugar in..........................................................................	134
Minimum quantities —
for importation...........................................................................................................	26
in warehouse..............................................................................................................	62
Minister, settlement of cases by.......................................................................................	180-193

Index—continued.

Subject.	Regulation No.
Notice of intention to pack—drawback..................................................................................	138
Notice of seizure........................................................................................................................	125
Notice to produce documents..................................................................................................	177
Oils, drawback on.......................................................................................................................	135
Oil, Cloth.....................................................................................................................................	71
Oleomargarine, importation of................................................................................................	25
Officer—Signal for...................................................................................................................	30
Officer’s services—see “Lockers.”..........................................................................................
Official samples.........................................................................................................................	178-182
Opium—
no drawback on.................................................................................................................	132
sizes of packages...............................................................................................................	26, 62-66
Oversea vessel via Australian ports.......................................................................................	104
Overtime rates...........................................................................................................................	21-23
Packages, sizes of.......................................................................................................................	26, 62
Packing—
for drawback......................................................................................................................	139-143
in warehouse......................................................................................................................	62-69
Part XV., cases...........................................................................................................................	186-193
Passengers’ baggage.................................................................................................................	24
Penalties, enforcement of..........................................................................................................	189-193
Perishable goods—deposit of duty..........................................................................................	127
Permit, Collector’s.....................................................................................................................	45
Pillaged goods, refunds, &c......................................................................................................	129
Place of loading and discharge...............................................................................................	152, 156
Postal parcels—King’s warehouse..........................................................................................	96
Power of purchase (section 161).............................................................................................	125
Produce documents, notice to..................................................................................................	177
Prosecution in High Court or State Supreme Court...............................................................	183-185
Purchase of goods (section 161)..............................................................................................	125
Raspberry, extract of—standard.............................................................................................

109
Rebates of duty...........................................................................................................................	128-130
Receipts for goods.....................................................................................................................	196
Refunds of duty..........................................................................................................................	128-130
Re-gauges re-measures, re-weighs, and re-examinations in the warehouse.........................	77, 83, 90
Re-importation of exported goods...........................................................................................	111-113
Release of seized goods—security...........................................................................................	176
Remissions of duty....................................................................................................................	128-130
Removal of goods to King’s warehouse..................................................................................	44
Rent—King’s warehouses.........................................................................................................	94
Repacking in warehouse...........................................................................................................	62-69
Repair—goods for, deposit of duty..........................................................................................	126
Repeal of Regulations...............................................................................................................	202
Report of ship inwards..............................................................................................................	31
Right of trial in High Court, &c...............................................................................................	183-185
Saccharin, size of packages......................................................................................................	62
Sale of seized goods (section 161)............................................................................................	125
Sales, Collectors’.......................................................................................................................	194-195
Samples—
exported and re-imported.................................................................................................	111-113
free of duty.........................................................................................................................	110
official................................................................................................................................	178-182
of oils for drawback..........................................................................................................	135
travellers —Inter-State......................................................................................................	160-163
Secondhand goods—no drawback...........................................................................................	136
Security—
carriage, boat, and lighter.................................................................................................	9-11
coasting trade.....................................................................................................................	151
Customs agents’ licences..................................................................................................	171
„ „ to pay duties	174
exportation of goods under drawback.............................................................................	147
for release of goods...........................................................................................................	176
seized goods.......................................................................................................................	176
ships’ stores........................................................................................................................	107
sufferance wharfs..............................................................................................................	3

Index—continued.

Subject.		Regulation No.
Security—continued.
transhipment..............................................................................................................................		41
transit permits............................................................................................................................ travellers’ samples—Inter-State...............................................................................................		46
		161
vessel trading within a State.....................................................................................................		154
warehouse..................................................................................................................................		41
,,	exhibition and shows........................................................................................	60-64
,,	exportation.........................................................................................................	89
„	removal..............................................................................................................	89
Seized goods—security for release...................................................................................................		176
Seizure
notice..........................................................................................................................................		175
of goods (section 161)...............................................................................................................		125
Settlement of cases by Minister........................................................................................................		186-193
Ship’s entry outwards.......................................................................................................................		99
Ship’s report inwards....................................................................................................................... Ships’ stores—		31
		export entry................................................................................................................................	100
generally.....................................................................................................................................		106-108
packing in warehouse................................................................................................................		63
store lists.....................................................................................................................................		31-32
Show grounds—warehouse..............................................................................................................		60
Sight entries........................................................................................................................................		34-35
Signal for Customs officer.................................................................................................................		30
Sizes of packages...............................................................................................................................		26, 62
Snuff—
manufacture for export.............................................................................................................		74
sizes of packages ......................................................................................................................		26, 62-66
Solcof Coffee, standard......................................................................................................................		109
Sorting in warehouse .......................................................................................................................		62-69
Spirits—
delivery at original quantity and strength...............................................................................		80
no drawback on.........................................................................................................................		132
seduction in bond......................................................................................................................		75
samples.......................................................................................................................................		110
sizes of packages.......................................................................................................................		26, 62
used in manufacture in bond....................................................................................................		72
Stamping of invoice..........................................................................................................................		33
Standards for condensations............................................................................................................		109
State Supreme Court, right of trial in..............................................................................................		183-185
Stiffening permit...............................................................................................................................		98
Substitutes for butter.........................................................................................................................		25
Sufferance wharfs.............................................................................................................................		3
Sugar in jam—drawback.................................................................................................................. Sugar refinery, licensed warehouse.................................................................................................		134
		59
Summons to witnesses—inquiries...................................................................................................		188
Sundays—working on .......................................................................................................................		18,21-22
Tea, standard for.................................................................................................................................		27-29
Time for making entries		43
Tobacco—
factory—licensed warehouse...................................................................................................		59
manufacture for export.............................................................................................................		74
no drawback on.........................................................................................................................		132
samples.......................................................................................................................................		64, 110
sizes of packages.......................................................................................................................		26, 62
Tourists’ Goods—deposit of duty...................................................................................................		126
Trade within a State—(by sea).......................................................................................................		153
Transfer of bonded goods................................................................................................................		46-48
Transfers—Inter-State......................................................................................................................		157-163
Transhipment—
entries..........................................................................................................................................		40
delivery for.................................................................................................................................		42
Transire—
coasting trade.............................................................................................................................		151
for oversea ships, via ports.......................................................................................................		104
trade within a State....................................................................................................................		153

Index—continued

Subject.	Regulation No.
Transit permits—
delivery under...........................................................................................................................	42
generally.....................................................................................................................................	46-48
Travellers’ samples—
deposit of duty..........................................................................................................................	126
Inter-State transfer...................................................................................................................	160-163
repacked in warehouse............................................................................................................	64
Trial in High Court, right of..........................................................................................................	183-185
Undervaluation of ad valorem goods...........................................................................................	114-124
Unshipment without entry.............................................................................................................	45
Valuation of ad valorem goods.....................................................................................................	114-124
Vessels trading within a State.......................................................................................................	153-156
Warehoused goods for public exhibition...................................................................................	60-61
Warehouse fees.................................................................................................................................	50-54
Warehousing and warehouses generally...................................................................................	49-97
Warehousing entry..........................................................................................................................	38
Warehouses—
delivery from.............................................................................................................................	78-91
duty-paid goods in....................................................................................................................	92-93
exhibitions..................................................................................................................................	60-61
free goods in..............................................................................................................................	92-93
general and private...................................................................................................................	50-54
King’s..........................................................................................................................................	94-97
machinery..................................................................................................................................	55-56
magazine....................................................................................................................................	53
manufacturing...........................................................................................................................	57-59, 70-76
reduction of spirits in...............................................................................................................	75-76
re-gauges, re-weighs, re-examinations, &c..........................................................................	77, 83, 90
shows..........................................................................................................................................	60
sorting, bottling, packing, or repacking in............................................................................	62-69
wines and spirits delivered at original quantities and strengths.......................................	80
Warrant of execution (Customs inquiries)...................................................................................	191-193
Wedding presents—deposits of duty...........................................................................................	126
Wharfs—sufferance.........................................................................................................................	3
Wine—
delivery at original quantity and strength............................................................................	80
no drawback on ........................................................................................................................	132
samples.......................................................................................................................................	110
size of packages.......................................................................................................................	62
Witnesses—inquiries under Customs Act.....................................................................................	187-188
Working days and hours................................................................................................................	18, 20, 152. 156

Printed and Published for the Government of the Commonwealth of Australia by J. Kemp, Government Printer for the State of Victoria.