Customs Regulations 1926

Overview

The Customs Regulations 1926 were enacted to provide detailed provisions for the administration and enforcement of the Customs Act 1901, including the regulation of imports and exports, the assessment and collection of customs duties, and the management of goods in transit. These regulations were established under the authority of the Australian Parliament to supplement the primary legislation by offering specific rules and guidelines for customs operations. They address various aspects of customs processes, such as the handling of goods, the documentation required for customs clearance, and the penalties for non-compliance. The Customs Regulations 1926 have been amended numerous times since their enactment to adapt to changing trade practices, international agreements, and technological advancements in customs management.

Scope and Application

The Customs Regulations 1926, as amended and in force on 1 April 2015, are regulations made under the Customs Act 1901. They apply to various entities and activities related to customs, including the importation and exportation of goods, the operation of depots and warehouses, and the use of customs securities. The regulations provide detailed provisions on topics such as the classification of goods, the payment of duties and taxes, the procedures for dealing with customs-related offences, and the licensing of customs brokers. They also specify certain goods that are exempt from import duties or export declarations, and set out the fees for various licences and permissions. The regulations have a Commonwealth jurisdiction and are applicable across Australia. Some provisions may be extended or restricted through subordinate instruments. There are also specific exclusions, such as the exemption of certain goods from export declaration requirements and the prohibition of certain imports. The regulations have been subject to numerous amendments over the years, with the most recent amendments coming into force on 1 April 2015. These amendments include changes to the fees for warehouse licences, the addition of new forms, and updates to the list of prescribed goods and substances. The regulations also include transitional provisions to ensure a smooth implementation of the amendments.

Key Provisions

• The Customs Regulations 1926, as amended and in force on 1 April 2015, set out a series of provisions that govern various aspects of the importation and exportation of goods, as well as the administration of customs duties and other related matters. For example, regulation 1C prescribes the ensign and insignia for Commonwealth ships, while regulation 1E specifies goods that are considered like customable goods for certain purposes. Regulation 1A defines terms used in the Regulations, such as "appointed" and "objectionable goods." Regulation 1D lists the goods that are considered excise-equivalent for the purposes of the Act.
• These Regulations impose a range of obligations and requirements on parties or entities they govern. For instance, regulation 3 requires the owner or master of any ship or aircraft arriving in Australia to report the arrival of the ship or aircraft to a Customs officer. Regulation 19 mandates that any wharf or other place used for the loading, unloading, or storage of goods must be approved by the Collector, and regulation 23 requires the person in charge of a wharf to give notice to the Collector before any goods are landed or removed from the wharf. Regulation 49A stipulates that any person who wishes to act as a broker in relation to customs matters must hold a broker's licence, and regulation 50 imposes a fee for the grant or renewal of such a licence. Furthermore, regulation 95AA requires any person who wishes to export certain goods to provide prescribed information to Customs, and regulation 95AB sets out the prescribed information that must be provided for the purposes of section 114E and 114F of the Act.
• Failure to comply with the provisions of these Regulations may result in criminal or civil penalties. For example, regulation 193 provides that any person who makes any alteration, addition, or erasure to a Customs document without the authority of the Collector is guilty of an offence and is liable to a penalty of up to $10,000. Regulation 195 states that any person who uses certain words or phrases in connection with their business or premises without the authority of the Collector is guilty of an offence and is liable to a penalty of up to $2,200. Regulation 198 requires the use of prescribed forms for certain purposes, such as the lodgement of an entry for imported goods, and regulation 199 provides that any person who fails to comply with the requirements of a prescribed form is guilty of an offence and is liable to a penalty of up to $1,100. Regulation 200A stipulates that any person who fails to provide a deposit for a bond or guarantee is liable to a penalty of up to $1,100 for each day the deposit is not provided. Finally, regulation 202 sets out the transitional arrangements for certain amendments made to the Regulations, ensuring a smooth transition to the new provisions.
• In addition to the penalties mentioned above, the Regulations also provide for the imposition of infringement notices for certain breaches. For example, regulation 179ABA sets out the framework for the use of infringement notices where an infringement officer reasonably believes that a provision of the Act has been contravened. Regulation 185 provides that a person may be issued with an infringement notice if they are found to be in breach of certain provisions of the Act. The maximum penalty for a contravention that is subject to an infringement notice is $1,100. However, it is important to note that the issuance of an infringement notice does not affect the liability of a person to be prosecuted for the contravention, and that the person may still be subject to criminal or civil proceedings if they choose not to pay the infringement notice.

Legal classification tags

Area of Law

Customs Law

International Trade Law

Instrument

Regulation

Concepts

Definitions & Interpretation

Reporting & Disclosure Obligations

Customs Valuation

Goods Classification

Offence Provisions