Customs Regulations 1913 (Cth)

STATUTORY RULES.

1913. No. 346.

REGULATIONS UNDER THE CUSTOMS ACT 1901-1910.

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 1901-1910 to come into operation forthwith.

Dated the nineteenth day of December, One thousand nine hundred and thirteen.

DENMAN,
Governor-General.

By His Excellency’s Command,

LITTLETON E. GROOM,
Minister for Trade and Customs.

CUSTOMS REGULATIONS.

1. These Regulations may be cited as the Customs Regulations 1913.

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.

Secs. 15 & 42. WHARFS.—SECURITY.

3. (1) The owner of any wharf in respect of which security has not been furnished at the commencement of this Regulation must furnish security, for the protection of the revenue, in accordance with Form 1A.

(2) In respect of wharfs in actual use by authority at the commencement of the Customs Act 1901, such security must be furnished to the Customs within sixty days from the commencement of this Regulation.

(3) Any wharf-owner failing to comply with the provisions of this Regulation shall be liable to a penalty not exceeding £100, and such failure shall be a good ground for the cancellation of the appointment of the wharf as a wharf within the meaning of the Customs Act 1901-1910.

––––––

Sec. 17. SUFFERANCE WHARFS.—SECURITY.

3a. Proprietors or lessees of sufferance wharfs must furnish security for the protection of the revenue, in accordance with Form 1 or 1a, as the case requires.

C.14574.—Price 1s. 9d.

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. If the licence fee be not paid on or before the due date, the Collector may, by order under his hand, cancel any Carriage, Boat, or Lighter Licence.

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. When any licensed carriage, boat, or lighter is being used in the conveyance of goods subject to the control of the Customs, the person in charge thereof shall proceed with it as quickly and directly as possible to the place appointed for the landing or discharge of the goods, and shall hand over the goods intact to the proper officer, together with any Customs documents delivered to him in connexion therewith.

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

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

13. (1) 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.

(2) No licensed carriage shall be used for the conveyance of goods subject to Customs control except by the person to whom the licence has been issued, or, on his behalf, by some person employed by such licensee.

14. 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 and indelibly 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.

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

16. 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.

17. 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 or the Customs, any unlicensed carriage, boat, or lighter.

18. Any Carriage, Boat, or Lighter Licence may be revoked by the Comptroller 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.

–––––––––

Sec. 28. WORKING DAYS AND HOURS.

19. 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 Collector work may be allowed on any Public Holiday for such time, and under such conditions, as are approved in each case, provided that work shall not be allowed on Sunday, Christmas Day, Good Friday, or Eight Hours’ Day, without the Minister’s permission.

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 or district the Minister may by order vary the working hours.
Indoor.—9 a.m. to 4.30 p.m.
On Saturday, work shall cease at noon.

20. 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.

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

––––––

Sec. 29. OVERTIME RATES.

22. (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, with salary over £200 per annum, 2s. 6d.; with salary of £200 or under, 1s. 9d. per hour or part thereof.
(b) Officers in charge of the loading on or discharge of goods from ships, or the receipt or delivery of goods, 2s. 6d. per hour or part thereof, except between the hours of 11 p.m. and 8 a.m., when the rate shall be 3s. per hour or part thereof.
(c) Officers acting under the direct supervision of a superior officer, 1s, 9d. per hour or part thereof, except between the hours of 11 p.m. and 8 a.m., when the rate shall be 2s. 3d. 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 two hours, 5s; (2) if engaged for more than two hours, 2s. 6d. per hour or part thereof, with maximum charge of 20s. for any twenty-four 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.

23. 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.

24. 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.

–––––––––

Sec. 41. LANDING OF BAGGAGE.

25. 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.

–––––––––

Sec. 52. IMPORTATION OF SUBSTITUTES FORBUTTER.

26. 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.

–––––––––

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

27. (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..............................................................	15 ,, ,,
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.

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

The extract obtained by boiling the tea with 100 parts by weight of distilled water for one hour shall be not less than 30 per cent.
The ash obtained by incinerating the tea in a porcelain crucible shall be not more than 8 per cent.
The portion of the ash soluble in boiling distilled water, called the “soluble ash,” shall be not less than 3 per cent.

29. The above percentages are to be calculated on the weight of the tea dried for three hours in a water bath with the water kept briskly boiling.

30. 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.

31. 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).

________

IMPORTATION.

Sec. 64. Ship’s Report Inwards.

32. The report required by section 64 of the Act shall be in accordance with Form 8. Application to amend the inward manifest report of a vessel shall be in accordance with Form 8a. A list of stores shall be furnished with Form 8, and shall be in accordance with Form 9. A list of customable articles and opium owned by the Master, officers, and crew of the ship shall also accompany Form 8, and shall be in accordance with Form 9b.

33.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.

34.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 initialed by the officer.

___________

Sec. 69-71.

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

36. 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.

Sec. 68.

37. Entries for home consumption shall be in accordance with Form 11. On the declared copy of the entry the total number of packages must be stated in words.

38. Entries for warehousing shall be in accordance with Form 12, and the total number of packages must be stated in words on the declared copy of the entry.

39. Goods sent to a warehouse shall be accompanied by a cart note in triplicate in accordance with Form 13. One copy shall be returned, duly receipted, by the receiving officer to the officer by whom it was issued.

40. Transhipment entries shall be in accordance with Form 14. The total number of packages must be stated in words.

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 15, unless the transaction is covered by security already given in Form 22.

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 16, two copies of which shall be taken with the goods by the person in charge of the carriage, boat, or lighter, who shall deliver such copies to the Customs officer on duty at the ship, or railway, in or by which the goods are to be exported or transferred. One copy of the cart, boat, or lighter note, duly receipted, shall be returned by the receiving officer to the officer by whom it was issued.

___________

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 17, 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 18.

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 19 or Form 19a, and shall give security in such amount as the Collector requires. Security shall be in accordance with Form 20, unless the transaction is covered by security already given in Form 21 or 22.

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 23, 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 24 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, the annual licence fee shall be in accordance with the following scale, and the services of a locker when required shall be paid, for at the rate of two shillings per hour or part thereof:—

For warehouses having a tonnage capacity under 250 tons..................................	£10
For warehouses having a tonnage capacity of 250 and under 500 tons..................

£15
For warehouses having a tonnage capacity of 500 and under 1,000 tons...............	£20
For warehouses having a tonnage capacity of 1,000 tons and over.......................	£25

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 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 25, in 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. 97. 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 26.

__________

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

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

Spirits, into cases or demijohns.............	2	gallons (reputed)
Spirits, into bulk...................................	5	,,
Perfumed spirits...................................	½	,,
Wine, into cases or demijohns...............	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	lbs. net
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 re-packed 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 where the duty on the re-packed goods 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 re-packed on such conditions and under such restrictions as are specified in the notice.

67. Goods sorted, bottled, packed, or re-packed in a warehouse maybe 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 27, 28, and 29, 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, Dressed Rice, Starch, Sample Pattern Books, Ore Concentrates, Insecticide Oil, Mustard, Skip Grease, and other Greases, Blended Oil, Dressed Timber, Jelly Crystals, 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, the duty payable shall be:—
(1) the Excise duty chargeable on the spirits contained in the article plus the Customs duty on other dutiable ingredients (if any); or
(2) an amount equal to the import duty on the finished article.
Provided that if the duty chargeable under paragraph (2) be less than the Excise duty on the spirit contained in the article, the goods may be delivered for home consumption on payment of such Excise duty.
(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, Jelly Crystals, 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 other Greases, Ore Concentrates, Maizena, Mustard, Blended Oil, Insecticide Oil, Dressed Timber, 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 for 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 27 or 28 as the case requires, and on payment of any expense in connexion therewith, obtain a re-gauge, re-measure, re-weigh, or reexamination 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 30.

79. The total number of packages must be stated in words on two copies of the entry, one of which shall be forwarded to the Locker as an authority for the delivery of the goods.

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 31.

82. Goods sent from a warehouse to a wharf or station for exportation shall be accompanied by a cart note in Form 32, which shall be returned duly receipted by the receiving officer to the officer by whom it was 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 33 to such amount as the Collector requires, unless the transaction is covered by security already given in Form 22.

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 31 or Form 34, as the case requires.

88. Goods sent from a warehouse to a wharf or station for removal or transfer shall be accompanied by a cart note in Form 32, which shall be returned duly receipted by the receiving officer to the officer by whom it was issued.

89. When goods are entered for removal or transfer, the owner shall, prior to their removal, give security in accordance with Form 33 in a sum equal to the amount of the duty payable on the goods, unless the transaction is covered by security already given in Form 22.

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 35, 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

94. (1)Rent and charges according to the following scale shall be paid a 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—
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 snuff per package, under 40 lbs. 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)
..							2s. per ton weight (gross)		1s. 6d. per ton weight (gross)
Opium, medicinal, per pkg. Grain, rice, oatmeal, flour, salt, sugar, and other provisions, oilmen’s stores, and similar goods......................	0	6	0	2	..		1	0	1	0
	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

Provided that in cases where labour for the receipt and delivery of goods is not provided by the Customs, but by the importer at his own expense, the charges under the heading of “Receipt and Delivery” shall be one-half of those prescribed in the above scale.

(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	1 1/2
Cigars, cigarettes, and snuff, per package....................................... Dry goods—	1	0	0	3
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..................................................... Goods of such value as, in the opinion of the Collector, require	0	6	0	2
special precautions for safety— Per package..................................................................................	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 1901-1910.

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 36.

99. The entry of a ship outwards shall be in accordance with Form 37.

100. The entry of goods (including ship’s stores) for export shall be in accordance with Form 38.

Sec. 119. Clearance.

101. The Outward Manifest shall be in accordance with Form 39.

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, may be granted by the Collector, on application being made in accordance with Form 40.

103. The Certificate of Clearance to be issued to the Master of a ship shall be in accordance with Form 41.

104. In the case of a vessel clearing for an oversea destination viâ an Australian port, the Master shall take out, before, or at the time of clearance, a Transire for such port in accordance with Form 56. If no goods subject to the control of the Customs are carried for any Australian port, the Master shall take out a Transire, indorsed “No under bond goods,” which shall be presented at the first port of call, where it shall be stamped “Produced” and handed back by the Customs to the agent of the vessel, for presentation at each subsequent port of call. The Transire shall be filed at the last port of call in Australia.

Sec. 126. Landing Certificate.

105. The certificate referred to in section 126 of the Act shall be in accordance with Form 42, 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 Ship’s 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 43.

(3) Security shall be given in accordance with Form 44.

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.

Fruit Extracts and Concentrated Fruit Juices (non-spirituous).

Duty shall be charged on the quantity or equivalent of Fresh Fruit Juices into which such Fruit Extracts and Concentrated Fruit Juices can be converted as shown by chemical analysis, provided that in cases where the manufacturer states a degree of concentration greater than that shown by chemical analysis duty shall be charged in accordance with the degree of concentration stated by the manufacturer.

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
Ale or Stout in bulk.—1 gill from each cask.
Ale or Stout in bottle.—1 bottle from each brew
Tobacco, manufactured.—Quarter of a pound for every ten outside packages irrespective of size, but not exceeding 3 lbs. on anyone 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 pound per package or not less than 40 lbs., but not to exceed 1½lbs. in any one line.

Sec. 151 and Item 446 Customs Tariff 1908-1911.

GOODS AND SAMPLES EXPORTED AND AFTERWARDS RE-IMPORTED.

111. The conditions under which—

(a) goods the produce of Australia, or goods brought back to Australia by the person who was owner at the time of exportation, or by the legal representative of such owner, after exportation without drawback having been paid thereon; and
(b) samples of duty-paid goods sent out of Australia may be re-imported or brought back to Australia free of duty, shall be as follow:—

Goods other than Samples of Duty-paid Goods.

(a) 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.
(b) The goods must be brought back to Australia within two years from the date of their exportation.
(c) The character of the goods must in no way have been altered during the interval between their exportation and their return to Australia.
(d) If the goods are of Australian manufacture, drawback of Excise duty on the whole or any part of the goods must not have been paid.
(e) 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 such export entry.
(f) If an export entry was not passed in respect of the goods, the Collector must be satisfied by statutory declaration, or otherwise, that the goods have been re-imported to Australia within two years from the date of exportation therefrom.
(g) If free entry is claimed under Item 446 of the Customs Tariff 1908-1911, the Collector must further be satisfied that duty has once been paid on the goods, and that the conditions of such Tariff Item have been complied with.

111. (1). Samples of Duty-paid Goods.

(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 if the inspection is made during official hours, and at the rate of 2s. per hour if the inspection is made outside official hours.
(c) An export entry, in accordance with Form 38, shall be made and passed giving full particulars of the samples intended to be shipped.
(d) Drawback of duty must not have been paid thereon
(e) The goods must be re-imported into Australia within twelve months from the date of their exportation therefrom.
(f) The goods shall, on re-importation, 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 if the service is performed during official hours, and at the rate of 2s. per hour if the service is performed outside official hours.

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

112. 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.

113. 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.

114. 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.

115. 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.

116. 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.

117. (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.

118. (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.

119. 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.

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

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

122. Every expert and umpire shall, before acting, make a declaration in accordance with Form 45.

_________

Sec. 161. PURCHASE OF GOODS BY THE CUSTOMS.

123. (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 46.

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

__________

Sec. 162. DEPOSITS OF DUTY.

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

Travellers’ samples;
Goods imported for the purposes of public exhibition or entertainment, but not including theatrical costumes, scenery, or property;
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 47, 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 an export entry in accordance with Form 38 is made and passed at time of export.

Perishable Goods.

125. 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.

126. (1) Claims for refund, rebate, or remission of duty shall be made, in accordance with Form 48, 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.

127. 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 49.

128. 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. 168. DRAWBACKS OF DUTY.

Goods on which Drawback may be Allowed.

129. Drawback of the full amount of duty paid shall be allowed on all imported goods (other than spirits, including perfumed, 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.

130. (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.

131. (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............................................

Jams and Jellies............................................

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

Fruits, canned and preserved.........................

Condensed Milk, when samples not submitted for analysis..................................................

Condensed Milk, when samples submitted for analysis..................................................

(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.

Provided the Collector is satisfied—

(a) that the goods 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 goods; and
(c) that the drawback claimed would not, if added to the draw-back (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 50.

(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.

132. (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 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;
(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.

133. 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 secondhand because of the temporary use of the article for the purpose of inspection or exhibition only.

Items less than £1.

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

Notice of Intention to Pack.

135. When goods to be exported under drawback require to be packed for that purpose, the owner shall give written notice in accordance with Form 51 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.

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

137. 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.

138. 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.

139. 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.

140. 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.

141. An export entry must be made, in accordance with Form 50, and a despatch note prepared in accordance with Form 52. The declaration must be made on one copy of the entry.

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

143. 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.

144. 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 50, and despatch notes, in accordance with Form 52, 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 the officer of the vessel which carries the goods to the port of exportation.
(d) The goods shall be entered on the Transire as “under draw-back,” and until exportation shall be subject to the control of the Customs.

__________

Sec. 172.

145. Drawback debentures shall be in accordance with Form 53.

Payment of Drawback in Certain Cases.

146. 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.

147. 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 within official hours, and any other expense incurred on their behalf, and no debenture shall be passed for payment until such charges and expenses have been paid. Provided that the charge for an officer’s services outside official hours (8 a.m. to 5 p.m.) shall be Two shillings per hour, or any portion of an hour.

Secs.178, 179.

COASTING TRADE.

148. The Master of every ship trading only within the limits of the Commonwealth shall take out a Transire in accordance with Form 54 for each voyage of his ship, or, at the discretion of the Collector, may be granted a General Transire in Form 57, to be in force for a period of six months from the date of issue.

149. Despatch Notes shall in all cases be furnished for goods carried subject to the control of the Customs and shall be dealt with as prescribed by Regulation 48. (See also Regulation 91.)

150. In cases where the Master has been granted a General Transire under these Regulations the following conditions shall apply:—

(a) The Master shall keep on board a cargo-book in accordance with Form 56, 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;
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) Before departure from any port at which goods under Customs control have been received the Master shall enter particulars of such goods in the cargo-book and shall produce the same to an officer, who, if satisfied as to its correctness, shall sign the entry.
(c) Forthwith on arrival at any port for which goods under Customs control are being carried the Master shall deliver to the proper officer the Despatch Notes relating to such goods together with a copy in duplicate of the entries in his cargo-book relating to the same.
(d) 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.
(e) The Master shall account, to the satisfaction of the Collector, for all goods subject to the control of the Customs carried by his ship.

151. Prior to the 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 58, and in a sum to be determined by the Collector.

152. In cases where the Master has not been granted a General Transire under these regulations, the following conditions shall apply:—

(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 goods subject to the control of the Customs 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 56 containing full particulars of all goods subject to the control of the Customs shipped on his ship. If such 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) Forthwith after arrival at any port the Master shall report the ship by delivering to the Collector the Transire and Despatch Notes relating to the goods under Customs control to be landed at that port. If required by the Collector the Transire shall be delivered to him in duplicate.
(f) If for any port there are no goods under Customs control to be landed the Transire shall nevertheless be delivered in accordance with this regulation, indorsed with the words “No under bond goods.”

153. The Master of every coasting ship shall load and discharge cargo at a port only, and, except by permission of the Collector, only on the working days and during the working hours prescribed under Section 28 of the Customs Act 1901-1910 (Regulations 19, 20 and 21), and shall permit an officer to examine the cargo of his ship or any part of it.

Transfer of Dutiable Goods by Inland Carriage.

154. When dutiable goods are transferred by inland carriage the Consignor shall present to the Collector a Transire (in duplicate), in accordance with Form 55 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. 270. (b) MAXIMUM WEIGHT OF PACKAGES OF WHEAT, ETC., FOR INTER-STATE TRANSFER.

155. The maximum weight of goods for conveyance from any State to any other State which may be contained in any one package, shall not, together with the weight of the package containing the goods, exceed 200 lbs., in the case of wheat or other grain, ores, or other bagged products, which in regard to shipment or stowing must necessarily be carried on the back of the person employed in handling them.

Sec. 180. CUSTOMS AGENTS’ LICENCES.

156. The Collector may, upon application, grant a licence to any person to act as a Customs Agent.

157. Any person so licensed who is exclusively in the employ of a Customs Agent shall, for the purposes of these Regulations, be styled a “Customs Sub-agent.”

158. The application for a licence shall be in accordance with Form 59 or 60, as the case requires. The licence may be in accordance with Form 61 or 62.

159. 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.

160. The Comptroller may at any time by order under his hand cancel any Customs Agent’s or Sub-agent’s licence.

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

162. The Customs Agent or Sub-agent may appeal to the Minister against the order.

163. 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.

164. A licence fee, payable in advance, on the first days of January and July in each year, shall be paid to the Collector by each Customs Agent or Sub-agent as follows:—For each Customs Agent, per half year, £2 10s. For each Sub-agent, the bonâ fide employé of a Customs Agent, per half year, 5s.

165. Each applicant for a Customs Agent’s licence shall give security (in accordance with Form 63 or 63a) in the following sum:—

(a) If not employing a Sub-agent, £500.
(b) If employing one or more Sub-agents, an additional sum of £250 for each Sub-agent.

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

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

168. Customs Agents or Sub-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 at 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.

169. Notice of seizure of ships, boats, or goods, under section 205 of the Act, shall be in accordance with Form 64.

Security for Release.

170. The security to be furnished by the owner of seized goods, with a view to their release, shall be in accordance with Form 65.

Sec. 214 NOTICE TO PRODUCE DOCUMENTS.

171. Notice to produce documents under section 214 of the Customs Act 1901-1910 shall be in accordance with Form 66.

Sec. 218. OFFICIAL SAMPLES.

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

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

174. 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.

175. No unauthorized person shall have access to samples.

176. 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.

177. 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 67.

178.(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.

179.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.

180. The written consent of any person to the settlement of a dispute by the Minister shall be in accordance with Form 68.

181. 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.

182. The summons to witnesses shall be in accordance with Form 69.

Enforcement of Penalties and Forfeitures under Part XV.

183. 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.

184. 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.

185. 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.

186. A warrant of execution may be in accordance with Form 70, 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.

187. 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.

188. 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.

189. 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 maybe 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.

112-122
Exportation..................................................................................................................................	98-105
Exportation from warehouse......................................................................................................	81-86
Exported goods and samples re-imported.................................................................................	111
Export entry.................................................................................................................................	100
Fees—
Customs’ agents....................................................................................................................	164
warehouse..............................................................................................................................	50-53
Fixed rates entry..........................................................................................................................	37
Flag, Customs...............................................................................................................................	2
Forfeitures (Customs inquiries), enforcement of	183-187
Forms—
continuance of use.................................................................................................................	192
in lieu of prescribed forms ....................................................................................................	195
prescribed..............................................................................................................................	191-195
Free entry.....................................................................................................................................	37
Free goods in warehouse.............................................................................................................	92-93
Fruits, drawback on sugar in.....................................................................................................	131
Fruit extracts and concentrated fruit Juices, standard...........................................................	109
General transire...........................................................................................................................	150-151
Goods—
delivered for transshipment...................................................................................................	42
duty, paid and free in warehouse...........................................................................................	92-93
entry of..................................................................................................................................	34-41
for exhibition.........................................................................................................................	60-61
for exhibition—deposit of duty.............................................................................................	124
for exportation.......................................................................................................................	100

Index—continued.
Subject.	Regulation No.
Goods—continued.
for exportation, ex warehouse...........................................................................................	81
for home consumption, ex warehouse...............................................................................	78
for removal, ex warehouse.................................................................................................	87
for repair, &c.—deposit of duty........................................................................................	124
manufacture in bond..........................................................................................................	70-74
on which drawback allowed..............................................................................................	129
perishable—deposit of duty...............................................................................................	125
purchase of (section 161)..................................................................................................	123
re-gauged, re-weighed, &c................................................................................................	77, 83, 90
re-importation of ...............................................................................................................	111
removed to King’s warehouse...........................................................................................	44
secondhand—no drawback................................................................................................	133
security for release of........................................................................................................	170
seizure of—notice..............................................................................................................	169
seizure of (section 161).....................................................................................................	123
sold—conditions of sales...................................................................................................	188-189
sorted, bottled, repacked, in warehouse............................................................................	62-69
time for making entry for..................................................................................................	43
tourists’—deposit of duty..................................................................................................	124
under transit permits..........................................................................................................	46-48
undervalued.......................................................................................................................	112-122
valuation of........................................................................................................................	112-122
High Court—right of trial in....................................................................................................	177-179
Holidays— working on..............................................................................................................	19-22
Home consumption—ex warehouse........................................................................................	78-80
Hours of working.....................................................................................................................	19-21
,, ,, coasting trade..............................................................................................	153
Importation—
of goods.............................................................................................................................	32-48
sizes of packages...............................................................................................................	27
Inquiries, Part XV., Customs Act...........................................................................................	180-187
Inter-State trade (coasting trade)............................................................................................	148-153
Inter-State transfers, maximum weight..................................................................................	155
Invoice, production of...............................................................................................................	34
Inward report of ship..............................................................................................................	32
Jams and jellies, drawback on sugar in....................................................................................	131
Japan, concentrated— Standard..............................................................................................	109
King’s warehouse—
cart note.............................................................................................................................	44
goods on Collector’s order................................................................................................	95
rent and charges.................................................................................................................	94-95
Labelling of goods in warehouse.............................................................................................	67
Landing certificate..................................................................................................................	105
Licences—
carriage, boat, and lighter..................................................................................................	4-18
Customs agents..................................................................................................................	156-168
warehouse..........................................................................................................................	49-60
Lighter licences........................................................................................................................	4-18
Lighter note— transhipment and transit permit........................................................................	42
Lockers’ and officers’ services...............................................................................................	54, 60, 75, 111, 147
Machinery warehouses............................................................................................................	55-56
Magazine warehouses..............................................................................................................	53
Manufacturing warehouses....................................................................................................	57-59, 70-76
Manifest, outward...................................................................................................................	101
Milk, condensed, drawback on sugar in...................................................................................	131
Minimum quantities—
for importation...................................................................................................................	27
in warehouse......................................................................................................................	62
Minister, settlement of cases by...............................................................................................	180-187
Notice of intention to pack— drawback..................................................................................	135
Notice of seizure.......................................................................................................................	123, 169
Notice to produce documents.................................................................................................	171
Oils, drawback on......................................................................................................................	132
Oil cloth....................................................................................................................................	71

Index—continued.
Subject.	Regulation No.
Oleomargarine, importation of............................................................................	26
Officer—Signal for..............................................................................................	31
Officer’s services—see “Lockers.”......................................................................
Official samples....................................................................................................	172-176
Opium—
no drawback on...............................................................................................	129
sizes of packages.............................................................................................	27, 62
Oversea vessels via Australian ports.................................................................	104
Overtime rates.....................................................................................................	22, 23, 147
Packages, sizes of.................................................................................................	27, 62
Packing—
for drawback...................................................................................................	136-140
in warehouse...................................................................................................	62-69
Part XV., cases.....................................................................................................	180-187
Passengers’ baggage............................................................................................	25
Penalties, enforcement of.....................................................................................	183-187
Perishable goods—deposit of duty......................................................................	125
Permit, Collector’s...............................................................................................	45
Pillaged goods, refunds, &c. ................................................................................	127
Place of loading and discharge...........................................................................	153
Postal parcels—King’s warehouse......................................................................	96
Power of purchase (section 161) ........................................................................	123
Produce documents, notice to.............................................................................	171
Prosecution in High Court or State Supreme Court.............................................	177-179
Purchase of goods (section 161) ........................................................................	123
Rebates of duty....................................................................................................	126-128
Receipts for goods................................................................................................	190
Refunds of duty....................................................................................................	126-128
Re-gauges, re-measures, re-weighs, and re-examinations in the warehouse	77, 83, 90
Re-importation of exported goods.......................................................................	111
Release of seized goods—security.......................................................................	170
Remissions of duty...............................................................................................	126-128
Removal of goods to King’s warehouse............................................................... Rent—King’s warehouse......................................................................................	44
	94
Repacking in warehouse.......................................................................................	62-69
Repair—goods for, deposit of duty......................................................................	124
Repeal of Regulations..........................................................................................	196
Report of ship inwards.........................................................................................	32
Right of trial in High Court, &c...........................................................................	177-179
Saccharin, size of packages..................................................................................	62
Sale of seized goods (section 161)........................................................................	123
Sales, Collectors’..................................................................................................	188-189
Samples—
exported and re-imported................................................................................	111
free of duty......................................................................................................	110
official.............................................................................................................	172-176
of oils for drawback........................................................................................	132
Secondhand goods—no drawback.......................................................................	133
Security—
carriage, boat, and lighter................................................................................	9, 11, 12
coasting trade..................................................................................................	151
Customs agents’ licences................................................................................	165
,, ,, to pay duties..............................................................................................	168
exportation of goods under drawback.............................................................	144
for release of goods.........................................................................................	170
seized goods....................................................................................................	170
ships’ stores.....................................................................................................	107
sufferance wharfs ...........................................................................................	3a
Transshipment.................................................................................................	41
transit permits..................................................................................................	46
vessel trading within a State............................................................................	153
warehouse........................................................................................................	49
,, exhibition and shows....................................................................................	60-64
,, exportation...................................................................................................	89
,, removal.........................................................................................................	89
wharfs..............................................................................................................	3
„ sufferance.....................................................................................................	3a

Index—continued.
Subject.	Regulation No.
Seized goods—security for release...............................................................................................	170
Seizure—
notice.......................................................................................................................................	169
of goods (section 161).............................................................................................................	123
Settlement of cases by Minister...................................................................................................	180-187
Ship’s entry outwards.................................................................................................................	99
Ship’s report inwards..................................................................................................................	32
Ships’ stores—
export entry.............................................................................................................................	100
generally..................................................................................................................................	106-108
packing in warehouse..............................................................................................................	63
store lists.................................................................................................................................	32, 33
Show grounds— warehouse..........................................................................................................

60
Sight entries .................................................................................................................................	35, 36
Signal for Customs officer............................................................................................................	31
Sizes of packages..........................................................................................................................	27, 62
Snuff—
manufacture for export............................................................................................................	74
sizes of packages ....................................................................................................................	27, 62
Solcof coffee, standard..................................................................................................................	109
Sorting in warehouse...................................................................................................................	62-69
Spirits—
delivery at original quantity and strength...............................................................................	80
no drawback on.......................................................................................................................	129
reduction in bond....................................................................................................................	75
samples....................................................................................................................................	110
sizes of packages ....................................................................................................................	27, 62
used in manufacture in bond...................................................................................................	72
Stamping of invoice.....................................................................................................................	34
Standards for condensations........................................................................................................	109
State Supreme Court, right of trial in.........................................................................................	177-179
Stiffening permit .........................................................................................................................	98
Substitutes for butter....................................................................................................................	26
Sufferance wharfs, security.........................................................................................................	3a
Sugar in jam and other products— drawback............................................................................	131
Summons to witnesses— inquiries...............................................................................................	182
Sundays— working on..................................................................................................................	19, 22
Tea, standard for...........................................................................................................................	28-30
Time for making entries..............................................................................................................	43
Tobacco—
factory—licensed warehouse..................................................................................................	59
manufacture for export............................................................................................................	74
no drawback on.......................................................................................................................	129
samples....................................................................................................................................	64,110
sizes of packages.....................................................................................................................	27, 62
Tourists’ Goods— deposit of duty................................................................................................	124
Trade within a State (by sea) .....................................................................................................	148
Transfer of bonded goods...........................................................................................................	46-48
Transhipment—
entries......................................................................................................................................	40
delivery for..............................................................................................................................	42
Transire—
coasting trade..........................................................................................................................	148
for oversea ships, via ports......................................................................................................	104
trade within a State..................................................................................................................	150
Transit permits—
delivery under.........................................................................................................................	42
generally..................................................................................................................................	46-48
Travellers’ samples—
deposit of duty.........................................................................................................................	124
repacked in warehouse............................................................................................................	64
Trial in High Court, right of.......................................................................................................	177-179
Undervaluation of ad valorem goods..........................................................................................	112-122
Unshipment without entry..........................................................................................................	45
Valuation of ad valorem goods...................................................................................................	112-122
Vessels trading within a State.....................................................................................................	148-153
Warehoused goods for public exhibition...................................................................................	60-61

Index—continued.
Subject.	Regulation No.
Warehouse fees................................................................................................................................	50-58
Warehousing sand 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).....................................................................................	185-187
Wedding presents—deposits of duty...............................................................................................	124
Wharfs, security...............................................................................................................................	3
„ sufferance, security...................................................................................................	3a
Wine—
delivery at original quantity and strength...................................................................................	80
no drawback on...........................................................................................................................	129
samples........................................................................................................................................	110
size of packages..........................................................................................................................	62
Witnesses—inquiries under Customs Act........................................................................................	181-182
Working days and hours.................................................................................................................	19-21, 153

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