Customs Regulations 1913 (Amendment) (Cth)

STATUTORY RULES.

1918. No. 10.

REGULATION UNDER THE CUSTOMS ACT 1901–1916.

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulation under the Customs Act 1901–1916, to come into operation forthwith.

Dated this tenth day of January, 1918.

R. M. FERGUSON,

Governor-General.

By His Excellency’s Command,

J. A. JENSEN,

Minister of State for Trade and Customs.

________

Customs Regulations 1913.

(Statutory Rules 1913/346.)

Drawbacks of Duty.

Sugar Used in Making Jams and other Goods.

Regulation 131 of the Customs Regulations (Statutory Rules 1913, No. 346), as amended by Statutory Rules 1913, Nos. 90 and 313, is hereby repealed, and the following regulation substituted in its stead:—

131.(1) Subject to the Customs Act 1901–1916, drawback may be allowed on imported 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 articles enumerated in the next sub-regulation on the exportation of the articles, provided the Collector is satisfied—

(a) that the articles were made at the factory specified in the declaration on the export entry (Form 50) 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 articles; and

(c) that the drawback claimed would not, if added to the draw-back (if any) previously allowed in respect of any similar articles 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 articles during that year.

C.16850—Price 3d.

(2) 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

(Provided that the Minister may, in special cases, authorize payment of drawback on sugar actually used in the manufacture of jams and jellies to a greater extent than one-half.)

Jellies, table, in packet ................................................................................................. ¾

Fruits, canned and preserved ....................................................................................... 5/36

Condensed Milk, when samples not submitted for analysis............................................ 7/20

Condensed Milk, when samples submitted for analysis................................................... 2/5

(Provided that where the analysis shows a less proportion of sugar contents than 2-5ths, drawback shall only be allowed in respect of the actual sugar contents.)

Cordials, 2½ lbs. of sugar per liquid gallon.

Coffee Essence ........................................................................................................... 2/5

(Provided that where the analysis shows a less proportion of sugar contents than 2-5ths, drawback shall only be allowed in respect of the actual sugar contents.)

Chocolate .................................................................................................................. 3/20

(3) Subject to sub-regulation (2) of this regulation the drawback payable shall be at the rate of £4 per ton provided that, as to sugar used in the manufacture of jams, jellies (other than table jellies in packet form) and canned and preserved fruits, drawback at the rate of £6 per ton may be allowed on a quantity not exceeding the quantity entered for home consumption by the manufacturer since 1st December, 1917, and used by him in manufacture prior to the exportation of the jam in respect of which the claim for drawback is made.

(4) 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 50.

(5) When the exporter is not the manufacturer of the articles, the Collector must be satisfied, by statutory declaration made by the manufacturer, that the drawback is due.

(T. & C. 17/A.9902.)

 

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