Customs Regulations 1922 (Cth)
STATUTORY RULES.
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REGULATIONS UNDER THE CUSTOMS ACT 1901-1920.
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
Dated the tenth day of February, 1922.
FORSTER,
Governor-General.
By His Excellency’s Command,
ARTHUR S. RODGERS,
Minister for Trade and Customs.
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CUSTOMS REGULATIONS.
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CITATION.
1. These Regulations may be cited as the Customs Regulations 1922.
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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.
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3. (1) The owner of any wharf, or any person having the control of a 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) The security to be given in respect of a wharf shall be for such amount as the Collector of Customs for the State in which the wharf is situate deems necessary.
(3) In respect of wharfs in actual use at the commencement of this regulation, such security must be furnished to the Customs within sixty days from the commencement of this regulation.
(4) Any wharf-owner, or person
having, the control of a wharf, who fails to comply with the provisions of this
regulation shall be liable to a penalty not exceeding £50, and such failure
shall be good ground for the cancellation of the appointment of the wharf as a
wharf within the meaning of the
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.
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3b. When required by the State Collector, railway authorities must furnish security for the protection of the revenue in accordance with Form 71.
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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, with one approved surety,—
(
a ) Where the number of carriages to be licensed does not exceed ten, for each carriage in the sum of £50; or(
b ) where the number of carriages to be licensed exceeds ten, for each of ten such carriages in the sum of £50, and for each additional carriage in the sum of £25; or(
c ) for each boat or lighter in the sum of £100.
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 Collector will assign to each licensed carriage, boat and lighter a separate licence number out of a consecutive series.
(2) The Collector will, for each licensed carriage, issue to the licensee, a carriage number-plate bearing a representation of a Crown, the letters “H.M.C.”, and a licence number assigned to the carriage.
(3) Every licensed carriage shall—
(
a ) have prominently, legibly, and indelibly painted thereon the name of the licensee; and(
b ) have securely affixed thereto the carriage number-plate issued for the carriage.
(4) Every licensed boat and lighter shall have prominently, legibly, and indelibly painted thereon—
(
a ) the name of the boat or lighter;(
b ) the licence number assigned to the boat or lighter; and(
c ) the letters “H.M.C.”.
(5) If any goods subject to the control of the Customs are conveyed or contained in a carriage, boat, or lighter which does not comply with the last two preceding sub-regulations of this regulation, the owner or user of the carriage, boat, or lighter shall be guilty of an offence against this regulation.
14. (1) Every carriage number-plate shall remain the property of the Commonwealth, and shall forthwith be returned to the Collector by the owner of the carriage for which the plate was issued upon such carriage ceasing to be licensed.
(2) Upon a boat or lighter ceasing to be licensed, the licence number and the letters “H.M.C.” shall forthwith be obliterated by the owner of the boat or lighter.
(3) Any person who fails to comply with the requirements of the preceding sub-regulations of this regulation shall be guilty of an offence against this regulation.
(4) The owner or user of a carriage to which is affixed, without the permission in writing of the Collector, a carriage number-plate not issued for that carriage shall be guilty of an offence against this regulation.
15. Any person guilty of an offence against regulation 13 or 14 shall be liable on summary conviction to a penalty not exceeding Fifty pounds and not less than Five pounds.
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 of 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.
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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.
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22. (1) When work is permitted before or after 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 acting under the direct supervision of a superior officer, lockers, drawback officers, and officers inspecting re-imported goods (regulation 111a), 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.(
b ) Officers in charge of the loading on or discharge of goods from ships, 3s. per hour, or part thereof, except between the hours of 11 p.m. and 8 a.m., when the rate shall be 4s. per hour, or part thereof.(
c ) Officers of the Indoor Staff, 3s. 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—(i) if not engaged for more than two hours, 5s.;
(ii) if engaged for more than two hours, 2s. 6d. per hour or part thereof, with a maximum charge of 20s. for any twenty-four hours.
(2) The charges under (
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 payment shall be made to the officers who have earned the overtime, at the rates provided for by law.
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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.
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25a. (1) Any subscriber to a Customs Security may deposit with the Collector—
Cash; and/or
Commonwealth War Loan Bonds; and/or
Negotiable instruments approved by the Collector
of a value equal to the full amount of the liability stated in the security.
(2) If the Collector obtains judgment against the subscriber in a suit upon the Customs Security the Collector may appropriate so much of the deposit as is sufficient to satisfy the judgment and costs. If the deposit is not sufficient to satisfy fully the judgment and costs the Collector may exercise all powers of enforcing the judgment by execution or otherwise to obtain payment of the balance remaining due under the judgment.
(3) Whenever the right to appropriate a deposit arises under this regulation, the Collector may (if the deposit or any part thereof is not cash) dispose of the deposited War Loan Bonds or negotiable instruments or any of them by auction or private sale or otherwise in such manner as in his opinion is most favorable to the subscriber, and the net proceeds of such disposition shall for all the purposes of this regulation be deemed to have been a deposit of cash by the subscriber, and may be appropriated wholly or partly accordingly.
(4) A certificate signed by the Collector stating the War Loan Bonds or negotiable instruments disposed of and the net proceeds of such disposition shall be proof of the matter stated.
(5) Any portion of the deposit appropriated as aforesaid shall become the property of the Commonwealth absolutely.
(6) When the Customs Security expires or is cancelled, discharged, released or satisfied, the subscriber shall be entitled to a return of so much (if any) of the deposit as shall not have been appropriated under this regulation.
(7) When War Loan Bonds or negotiable instruments bearing interest are deposited under this regulation the subscriber shall be entitled to collect as it falls due and retain any interest payable thereon before the bonds or instruments are disposed of by the Collector under this regulation.
(8) If any deposited War Loan Bonds or negotiable instruments are not payable to bearer the subscriber shall at the time of the deposit lodge with the Collector duly executed transfers or assignments thereof in such form as will enable the Collector to effectually dispose thereof, and shall at the request of the Collector execute any transfers or assignments the Collector may from time to time deem necessary or convenient to enable him to effectually dispose thereof.
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28. No oleomargarine, butterine, or any similar substitute for butter, shall be imported unless coloured a distinct pink colour by the admixture of a sufficient proportion of alkanet root, nor unless each package in which it is imported is distinctly branded with the name of the article contained therein.
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27. (1) Importations of spirits, opium, tobacco, cigars, cigarettes, and snuff shall be made only in packages containing not less than the following quantities:—
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(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.
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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.
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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).
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IMPORTATION.
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.
Declarations as to Value of Goods for Home Consumption.
34a.
(1) Invoices for goods dutiable at an
(2) The heading to the column in the invoice in which the particulars required by the last preceding sub-regulation shall be shown shall be as follows:—
“Domestic value f.o.b. (here insert ‘Port of Export’ or ‘Factory,’ or as the case may be) at date of invoicing to Australia, subject to % discount for cash and in/ex cluding cost of domestic outside casing.”
(3) The particulars required by sub-regulation (1) of this regulation shall be supported by a declaration in accordance with Form 9c in the schedule which shall be written, stamped, typewritten, or printed on the back of the invoice.
(4) In the case of goods exported direct from the United Kingdom to Australia for which the benefit of the United Kingdom Preferential Tariff is claimed a declaration in accordance with Form 9d in the schedule shall be made.
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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.
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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.
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.
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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.
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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.
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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:—
| £20 |
| £30 |
| £40 |
| £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 and sixpence 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 and sixpence per hour or part thereof:—
| £10 |
| £15 |
| £20 |
| £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 and sixpence 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 and sixpence (2s. 6d.) per hour, or part thereof.
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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. Cinematograph films as ordinarily used for the purpose of profit are not to be regarded under this regulation as for the purpose of public exhibition.
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:—
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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 into 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
67. Goods sorted, bottled, packed, or re-packed in a warehouse may be labelled or marked in such manner as the Collector approves, provided that no misleading label or mark shall be placed on them.
68. Any goods sorted, bottled, packed, or re-packed under these Regulations may be delivered from the warehouse in the specified quantities.
69. Applications for permission to sort, bottle, pack, or re-pack any goods in a warehouse shall be in accordance with one of the Forms 27, 28, and 29, as the case requires.
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.:—
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and
any other articles that the Minister specifies by
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 the Tariff item, 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 shall 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.:—
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and any other articles
the Minister specifies by
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 theExcise Act 1901-18.(
b ) 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.(
c ) 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.(
d ) 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.(
e ) 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.Provided that Australian leaf tobacco may be used in conjunction with imported leaf, but in such cases all stems, refuse, clippings, or waste arising from the use of Australian leaf shall be kept separate from those arising from the use of the imported leaf.
(
f ) 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.(
g ) 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.”(
h ) All tobacco manufactured from the leaf tobacco shall be put up 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.”(
i ) 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.”(
j ) 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.”(
k ) 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.
————
REDUCING AND BOTTLING OF SPIRITS IN BOND.
75. (
(
b ) All Spirits reduced in the warehouse shall be put into bottles or flasks such as are ordinarily used in the trade and shall be packed in cases each containing not less than one dozen reputed quarts, or two dozen reputed pints, or their equivalent in other sizes. The bottles in each case shall be of uniform size provided that any class or size of container may be used for samples intended for display only. The cases into which reduced imported spirits are packed for exportation shall be marked “For Export Only,” and such spirits shall not be deliverable for home consumption.(
c ) A label shall be affixed to each bottle giving a true description of the contents. The label may contain a statement that the spirits have been bottled under Customs control. No label shall be used unless it has been submitted to and approved of by the Collector.(
d ) Where the strength of any package of imported spirits to be reduced is under proof, duty shall be paid, prior to reducing, on the difference between the liquid and proof gallons of such spirit before reducing; provided that duty shall not be paid on under proof spirits to be reduced for exportation only.(
e ) Upon entry for home consumption duty shall be payable on the reduced spirits at per proof gallon as follows:—(i) If Australian—at the rate of the Excise Tariff applicable.
(ii) If imported—at the Customs Tariff applicable to spirits exceeding the strength of proof.
(
f ) An allowance not exceeding 1 per cent. may be made by the Collector forbonâ fide waste in the process of reducing and bottling.(
g ) Duty shall be paid forthwith on any residue remaining from reducing and bottling operations. Any residue from bottling and reducing imported spirits for exportation shall be chargeable as proof.(
h ) Duty shall be paid on packing materials (other than Australian or duty paid materials) on clearance of the spirit for home consumption.
76. The operations of reducing and bottling shall be carried out under the supervision of a locker, but if his services are not available, under the supervision of a special officer whose services shall be paid for at the rate of 2s. 6d. per hour or part thereof by the person applying for permission to reduce and bottle the spirits.
————
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-guage, re-measure, re-weigh, or re-examination of any goods in a licensed warehouse.
(2) The Collector may at any time cause a re-gauge, re-measure, re-weigh, or re-examination of any goods to be made at the expense of the Customs.
————
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,
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 acccompanied 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.
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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.
Rent and Charges Payable for Goods Warehoused in a King’s Warehouse.
94. (1) Rent and charges according to the following scale shall be paid in respect of goods warehoused in any King’s Warehouse:—
Articles. | Receipt and Delivery. | Rent per Week. | ||
1. WINES AND SPIRITS AND OTHER LIQUIDS N.E.I.— | ||||
In bulk, per package— | ||||
| 10 | 6 | 1 | 6 |
| 3 | 6 | 0 | 4 |
| 2 | 9 | 0 | 3 |
| 2 | 0 | 0 | 2 |
| 1 | 3 | 0 | 1 |
In bottles, tins, kegs, or drums— | ||||
| 0 | 5 | 0 | 0¾ |
| 0 | 4 | 0 | 0½ |
| 0 | 3 | 0 | 0½ |
2. BEER— | ||||
( | 2 | 3 | 0 | 2½ |
( | 1 | 6 | 0 | 1½ |
( | 0 | 9 | 0 | 0¾ |
3. TOBACCO— | ||||
Manufactured— | ||||
| 2 | 0 | 0 | 1½ |
Unmanufactured— | ||||
| 1 | 3 | 0 | 1½ |
Cigars, Cigarettes, and Snuff— | ||||
| 4 | 0 | 0 | 4 |
| 3 | 6 | 0 | 3½ |
| 3 | 3 | 0 | 3¼ |
4. DRUGS—Including Medicinal Opium, per package | 1 | 0 | 0 | 3 |
| 5 | 6 | 0 | 6 |
| ||||
| 1 | 3 | 0 | 1½ |
| 1 | 9 | 0 | 2 |
| 2 | 3 | 0 | 2½ |
Rent and Charges Payable for Goods Warehoused in a
King’s Warehouse—
Articles. | Receipt and Delivery. | Rent per Week. | ||
6. HEAVY GOODS, ETC.— | ||||
| 4 | 3 | 0 | 3 |
| 7 | 9 | 0 | 4½ |
| 10 | 3 | 0 | 5½ |
| 12 | 9 | 0 | 6½ |
| 15 | 3 | 0 | 6½ |
| 20 | 3 | 0 | 6½ |
| 30 | 3 | 0 | 6½ |
| 35 | 3 | 1 | 1 |
| 40 | 3 | 1 | 1 |
| 35 | 0 | 0 | 9 |
per ton by weight | per ton by measurement | |||
| 1 | 6 | 0 | 1½ |
| ||||
| 0 | 9 | 1 | 0 |
| 0 | 9 | 1 | 0 |
| 7 | 6 | 0 | 7½ |
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 “Receipt and Delivery” shall be one-half of those provided 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 “Receipt and Delivery” shall be made on account of the re-pack.
(6) The charge for re-gauging or re-weighing bulk spirits or other liquids in bulk shall be 1s. per vessel.
(7) The charge for each re-pack, re-weigh, or re-examination shall be calculated upon the time occupied in the completion of the operation at the rate of 2s. 6d. per hour. For any broken period of one hour not exceeding thirty minutes, 1s. 6d. shall be the charge.
Bond Certificates.
94a. (1) Every owner of goods warehoused in a King’s Warehouse shall make out and tender to the Collector, before any of the goods are cleared, a Bond Certificate in accordance with Form 35a in the Schedule.
(2) If the Collector is satisfied as to the correctness of the particulars contained in the Bond Certificate, he shall sign the Certificate and return it to the owner, who shall sign and hand to the Collector a receipt in accordance with Form 35b in the Schedule.
(3) The owner of the goods in respect of which a Bond Certificate has been issued may indorse on the Bond Certificate authority for the delivery of the goods to some other person or firm, and further indorsements of a like nature may be made on the Certificate by successive owners of the goods.
(4) If it is desired to transfer a portion only of the goods in respect of which a Bond Certificate has been issued, the Certificate must be surrendered to the Collector for cancellation, and fresh Certificates may be issued as required.
(5) Goods for which a Bond Certificate has been issued shall not be delivered from the warehouse except on an entry made by the person whose name appears on the Certificate as owner of the goods or by his duly accredited agent, and on production of the Certificate issued in respect of the goods.
Sec. 72 (a ). RENT AND CHARGES PAYABLE FOR GOODS DEPOSITED IN KING’S WAREHOUSE 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. | ||
1. WINES AND SPIRITS AND OTHER LIQUIDS N.E.I.— | ||||
In bulk, per package— | ||||
| 11 | 0 | 2 | 0 |
| 4 | 0 | 0 | 5 |
| 3 | 0 | 0 | 4 |
| 2 | 3 | 0 | 3 |
| 1 | 6 | 0 | 2 |
In bottles, tins, kegs, or drums— | ||||
| 0 | 6 | 0 | 2 |
| 0 | 5 | 0 | 1 |
| 0 | 4 | 0 | 0½ |
2. BEER— | ||||
( | 2 | 6 | 0 | 3 |
( | 1 | 9 | 0 | 2 |
( | 1 | 0 | 0 | 1 |
3. TOBACCO— | ||||
Manufactured— | ||||
| 2 | 3 | 0 | 2 |
Unmanufactured— | ||||
| 1 | 6 | 0 | 2½ |
Cigars, Cigarettes, and Snuff— | ||||
| 4 | 6 | 0 | 5 |
| 3 | 9 | 0 | 4 |
| 3 | 6 | 0 | 3½ |
4. DRUGS, including Medicinal Opium, per package | 1 | 3 | 0 | 6 |
| 5 | 9 | 0 | 9 |
| ||||
| 3 | 9 | 0 | 5 |
| 4 | 3 | 0 | 5½ |
| 4 | 9 | 0 | 6 |
| 6 | 9 | 0 | 6½ |
Rent and Charges Payable for Goods Deposited in King’s Warehouse by order of Collector—
Articles. | Receipt and Delivery. | Rent per Week. | ||
6.
HEAVY GOODS ETC.— | ||||
| 10 | 6 | 0 | 8 |
| 12 | 9 | 0 | 9 |
| 15 | 6 | 0 | 10 |
| 17 | 9 | 0 | 10 |
| 22 | 9 | 0 | 10 |
| 32 | 9 | 0 | 10 |
| 37 | 9 | 1 | 4½ |
| 42 | 9 | 1 | 4½ |
7. MOTOR CARS..................................................................................... | 40 | 0 | 0 | 11 |
per ton by weight | per ton by measurement | |||
8. TIMBER, per 100 superficial feet....................................... | 1 | 8 | 0 | 2 |
| ||||
| 0 | 9 | 1 | 3 |
| 0 | 9 | 1 | 3 |
10. SINGLE PACKAGES AND SMALL CONSIGNMENTS— | ||||
|
| |||
|
| |||
|
| |||
11. UNSPECIFIED GOODS, per ton................................................... | 9 | 0 | 0 | 9 |
Where the delivery is effected by the importer at his own expense, half fees only will be charged.
(2) Cartage.—In all cases where cartage is charged in addition to the rates set out above, the actual amount paid for such cartage only is to be charged. Such rate should not exceed the current rate at time of warehousing the goods.
(3) Where charges are levied by weight or measurement at per ton, fractional parts shall be charged in proportion.
(4) 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
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.
————
Stiffening Permit.—Entry Outwards and Entry for Export.
93. 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.
————
101. The outward manifest shall be in accordance with Form 39.
————
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
————
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.
————
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 ship’s stores
(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.
————
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.
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.
One lb. of Solcof shall be deemed equal to 3 lbs. of coffee.
One lb. of extract of opium shall be deemed equal to 2 lbs. of ordinary free opium.
22.9 ozs. of either egg albumen or egg yolk, or both combined, in liquid form, shall be deemed equal to one dozen eggs.
The standard for opium for medicinal purposes, and opium contained in any medicinal preparation, is dependent upon the morphine content of the opium as ascertained by analysis of a sample dried to constant weight at a temperature of 60° centigrade. Opium having a morphine content of not more than 10½ per cent. is chargeable with duty at the rate per lb. imposed by the Customs Tariff in force at the date of entry for home consumption. Where the morphine content exceeds 10½ per cent. the rate applicable is found by multiplying the Tariff rate by the percentage of morphine content and dividing by 10½.
————
(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 gill per cask for the first 50 casks. From each additional cask, 1 gill; provided that not more than 4 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 lb. for every ten outside packages irrespective of size, but not exceeding 3 lbs. on any one line.
Tobacco, unmanufactured.—Samples may be delivered as under:—
For any package under 1 cwt.................................................... 4 ozs.
For every additional cwt........................................................... 4 ozs.
but not to exceed 2 lbs. in any one line.
Cigars and Cigarettes.—Quarter of lb. per package of not less than 40 lbs., but not to exceed 1½ lbs. in any one line.
————
GOODS AND SAMPLES EXPORTED AND AFTERWARDS RE-IMPORTED.
111a. The conditions under which goods the produce of Australia may be brought back to Australia free of duty, shall be as follow:—
(1) The Minister must be satisfied that the 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.
(2) The goods must he brought hack to Australia within two years or such longer period as the Minister may allow from the date of their exportation.
(3) The character of the goods must in no way have been altered during the interval between their exportation and their return to Australia.
(4) Drawback of Excise duty on the whole or any part of the goods must not have been paid.
(5) If an export entry was passed in respect of the goods, the Collector must be satisfied that the goods brought back to Australia are the goods or part of the goods specified in such export entry.
(6) 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 brought back to Australia within two years or such longer period as the Minister may allow from the date of exportation therefrom.
————
SAMPLES OF DUTY-PAID GOODS.
111b. (1) The conditions under which 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:—
(
a ) The goods shall be inspected by an officer prior to shipment.(
b ) An export entry, in accordance with Form 38, shall be made and passed giving full particulars of the samples intended to be shipped.(
c ) Drawback of duty must not have been paid thereon.(
d ) The goods must be re-imported into Australia within twelve months from the date of their exportation therefrom.(
e ) The goods shall, on re-importation, be entered as “Returned Samples”, and shall be verified, by an officer, with the original export entry.
(2) Where services are performed by an officer in pursuance of this regulation—
(
a ) if the services are performed during official hours (8 a.m. to 5 p.m.) they may be charged for at the rate of 2s. 6d. per hour;(
b ) if the services are performed outside official hours they may be charged for in accordance with regulation 22 (1) (a ).
————
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.
————
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.
————
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, or cinematograph films as ordinarily used for the purpose of profit;
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.
————
126. (1) Claims for refund, rebate, or remission of duty shall be made, in accordance with Form 48 or 48a, as the case requires, 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.
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
Sugar used in Making Jam and other Goods.
131. (1) Subject to the
(
a ) that the articles were made at the factory specified in the declaration on the export entry (Form 50) during a specified calendar year; and(
b ) that during that year imported duty-paid sugar, to an amount equal to or greater than the amount in respect of which drawback is claimed, was used at the factory in the manufacture of similar articles; and(
c ) that the drawback claimed would not, if added to the drawback (if any) previously allowed in respect of any similar articles manufactured in the factory during that year, amount to more than would be lawfully allowed on the export of the whole amount of imported sugar used in the factory in the manufacture of similar articles during that year.
(2) No allowance shall be made for sugar contents in excess of the following proportions to the total weight of the articles:—
|
|
|
|
| |
|
|
| |
| |
| |
| |
| |
| |
| |
| |
(3) 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.
(4) When the exporter is not the manufacturer of the articles, the Collector must be satisfied, by statutory declaration made by the manufacturer, that the drawback is due.
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.
54, 60, 75, 111, 147 | |||
55-56 | |||
53 | |||
57-59, 70-76 | |||
101 | |||
131 | |||
Index—
Regulation No. | |
| |
| 27 |
| 62 |
180-187 | |
135 | |
123, 169 | |
171 | |
190a | |
31 | |
172-176 | |
132 | |
71 | |
26 | |
| 109 |
| 109 |
| 129 |
| 27, 62 |
104 | |
22, 23, 147 | |
27, 62 | |
| 136-140 |
| 62-69 |
180-187 | |
25 | |
183-187 | |
62 | |
125 | |
45 | |
127 | |
153 | |
96, 97 | |
123 | |
171 | |
177-179 | |
123 | |
126-128 | |
190 | |
126-128 | |
77, 83, 90 | |
111a, 111b | |
170 | |
126-128 | |
44 | |
94 | |
62-69 | |
124 | |
219 | |
32 | |
177-179 | |
62 | |
123 | |
188-189 | |
| 111b |
| 110 |
| 172-176 |
| 132 |
133 |
Index—
Regulation No. | |
| |
| 9, 11, 12 |
| 151 |
| 165 |
| 168 |
| 144 |
| 170 |
| 3b |
| 170 |
| 107 |
| 3a |
| 41 |
| 46 |
| 153 |
| 49 |
| 60-64 |
| 89 |
| 89 |
| 3 |
| 3a |
170 | |
| 169 |
| 123 |
180-187 | |
99 | |
32 | |
| 100 |
| 106-108 |
| 63 |
| 32, 33 |
60 | |
35, 36 | |
31 | |
27, 62 | |
| 74 |
| 27, 62 |
109 | |
62-69 | |
| 80 |
| 129 |
| 75, 76 |
| 110 |
| 27, 62 |
| 72 |
34 | |
109 | |
177-179 | |
98 | |
26 | |
3a | |
131 | |
182 | |
19, 22 | |
28-30 | |
43 | |
| 59 |
| 74 |
| 129 |
| 64, 110 |
| 27, 62 |
Index—
Regulation No. | ||
| ||
124 | ||
148 | ||
46-48 | ||
| 40 | |
| 42 | |
| 148 | |
| ||
104 | ||
| 150 | |
| 42 | |
| 46-48 | |
| 124 | |
| 64 | |
177-179 | ||
112-122 | ||
45 | ||
34a, 112-122 | ||
148-153 | ||
60-61 | ||
50-58 | ||
49-97 | ||
38 | ||
| 78-91 | |
| 92-93 | |
| 60-61 | |
| 92-93 | |
| 50-54 | |
| 94-97 | |
| 55-56 | |
| 53 | |
| 57, 59, 70-76 | |
| 75, 76 | |
| 77, 83, 90 | |
| 60 | |
| 62-69 | |
| 80 | |
185-187 | ||
155 | ||
124 | ||
3 | ||
| 3a | |
| 80 | |
| 129 | |
| 110 | |
| 62 | |
181-182 | ||
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.
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