Customs Regulations (Amendment) (Cth)

STATUTORY RULES.

1935. No. 113

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REGULATIONS UNDER THE CUSTOMS ACT 1901-1935.*

(Twenty-seventh Amendment.)

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Customs Act 1901-1935.

Dated this seventh day of November, 1935.

(SGD.) ISAAC A. ISAACS

Governor-General.

By His Excellency’s Command,

Minister of State for Trade and Customs.

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Amendment of the Customs Regulations. 

1. Regulation 25 of the Customs Regulations is amended by inserting, after sub-regulation (1.), the following sub-regulation:—

Deposits by—subscribers to—Customs Securities.

“(1a.) Where, in pursuance of section 216 of the Act, the Collector has required from the owner of any goods proof that the goods are owned as claimed and are properly described valued or rated for duty, the Collector may, before delivering the goods or passing any entry in relation thereto, require and take security for compliance with the Act and generally for the protection of the revenue of the Customs by a cash deposit in accordance with this regulation of such amount as he considers necessary, accompanied by a memorandum in accordance with Form 45a.”.

Schedule—Amended.

2.The Schedule to the Customs Regulations is amended by inserting after Form 45 the following Form:—

Reg. 25. Form 45a.

AUSTRALIAN CUSTOMS.

Memorandum of Cash Deposit under Section 42 of the Customs Act 1901-1935, Pending Production of Evidence under Section 216 of the Customs Act 1901-1935.

Re............................packagesof............................ marked and numbered us shown in the margin and invoiced on..........................by........................imported by........................Agent........................ex SS.“........................” by Entry No.........................dated........................

Pursuant to the requirement of the Collector of Customs for the State of........................dated the........................dayof..............193……...... the sum of........................is hereby deposited with the said Collector as security for the protection of the revenue of the

* Notified in the Commonwealth Gazette on  , 1935.

  Statutory Rules 1926, No. 203, as amended by Statutory Rules 1927, Nos. 17, 95 and 121; 1928, Nos. 47, 57, 74 and 95; 1929, Nos. 25, 50 and 127; 1930, Nos. 91, 138 and 140; 1931, Nos. 16, 42 and 90; 1932, No. 90; 1933, Nos. 21, 105, 106 and 129; 1934, Nos. 109 and 127; 1935, Nos. 1, 41 and 69.

4468.—9/5.10.1935.—Price 3d.

Customs in respect of the abovementioned goods, and the condition of the said security is that if, before the expiration of the period stated in this memorandum proof is produced to and to the satisfaction of the said Collector that the said goods are in the said entry properly described valued or rated for duty then the deposit shall be returned to the depositor, otherwise the said Collector shall assess the value for duty of the said goods and the amount of duty payable in respect of the said goods, and shall demand from the owner of the said goods payment of the amount of duty so assessed (or such portion thereof as shall not theretofore have been paid as duty in respect of the goods) and—

(a) if the sum so demanded is paid to the said Collector as duty in respect of the said goods then the deposit shall be returned to the depositor; but

(b)if the sum so demanded is not paid to the said Collector as duty within 28 days from the date of the demand then the said Collector shall on the twenty-ninth day from the date of the demand out of and to the extent of the sum so deposited pay on behalf of the owner of the said goods the sum so demanded as duty and shall return to the depositor the balance (if any) then remaining of the deposit: Provided that the owner of the said goods or his agent may if he thinks fit at any time during the said 28 days write on the entry for the said goods (or upon a post entry or other document relating to the said goods delivered to the said Collector before the expiration of the said 28 days for incorporation with and to form part of the said entry) the words statement and signature necessary to constitute the payment of duty in the manner and on the day aforesaid a payment under protest within the meaning of Section 167 of the Customs Act 1901-1935.

And the depositor agrees:

(a)that the expression “the period stated in this memorandum” hereinbefore appearing shall mean a period of six calendar months commencing on the date of this memorandum or such further period as the said Collector may in writing allow; and

(b)that if the amount demanded as aforesaid as duty payable in respect of the said goods exceeds the amount of the deposit, the payment as duty in manner aforesaid of the sum deposited shall not prejudice or affect any right of the said Collector to recover from the owner of the said goods as duty payable in respect of the said goods the sum by which the amount so demanded exceeds the amount of the deposit.

Dated this.......................................day of...................................19……………

 

By Authority: L. F.