Customs Regulations (Amendment) (Cth)

STATUTORY RULES.

1933. No. 106.

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REGULATIONS UNDER THE CUSTOMS ACT 1901-1930.

(Twentieth 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 1901-1930.

 

Dated this twentieth day of Septmber, 1933.

ISAAC A. ISAACS

Governor-General.

By His Excellency’s Command,

 

THOMAS W. WHITE

Minister of State for Trade and Customs.

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Amendment of Customs Regulations.

(Statutory Rules 1926, No. 203, as amended to this date.)

1. Regulation 126 is cancelled and the following substituted:—

126.—(1.) An application for a refund of duty under section 163 of the Act in respect of—

(a) goods damaged, pillaged, lost or destroyed; or

(b) goods invoiced but not received, being part contents of packages;

shall be made not later than fourteen days after the delivery from the control of the Customs of the packages in which the goods were originally packed or were assumed to have been packed:

Provided that, where the Collector is satisfied that the information necessary to verify any application to which this sub-regulation relates was ascertained by the Customs whilst the goods or the packages in which the goods were originally packed or wereassumed to have been packed were under the control of the Customs, the application shall be made not later than twelve months after the date on which the duty was paid.

(2.) An application for a refund of duty under section 163 of the Act in any case to which the last preceding sub-regulation does not apply shall be made not later than twelve months after the date on which the duty has been paid, subject to the following exceptions:—

(a)Where duty was paid prior to the 9th February, 1933, and in the opinion of the Comptroller the duty so paid was in excess of the duty payable in accordance with any practice of the Customs relating to the collection or adjustment of duty in force on the date the duty was paid an application may be made not later than the 9th February, 1934.

(b) Where the duty has been paid on or after the 9th February, 1932, and where for the verification of any application made in respect of such duty the Collector is satisfied that in information had to be obtained from countries outside the Commonwealth, the application shall be made not later than two years after the date upon which the duty was paid.

 

(3.) An application for a remission of duty under section 163 of the Act shall be made prior to the goods leaving the control of the Customs.

(4.) Applications for refunds, rebates or remissions of duty shall be in writing delivered to the Collector at the port where the duty was paid or is payable and shall state clearly, as far as practicable, the nature and particulars of the claim.

(5.) Where an application has been made in accordance with the last preceding sub-regulation, the application shall not be granted unless or until the applicant has furnished in writing to the Collector the particulars required by Form 47 or 48 whichever is applicable to the case.

2. Regulation 128 is cancelled.

   

By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.