Customs Regulations (Amendment) (Cth)

STATUTORY RULES

1969 No. 152

—————

REGULATIONS UNDER THE CUSTOMS ACT 1901-1968.*

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 1901-1968.

Dated this twenty-fifth day of September, 1969.

Paul Hasluck

Governor-General.

By His Excellency’s Command,

(Sgd.) Malcolm Scott

Minister of State for Customs and Excise.

————

Amendments of the Customs Regulations  

1. These Regulations shall come into operation on the date fixed under subsection (3.) of section 2 of the Customs Act (No. 2) 1968.

2. Regulations 5, 6, 7, 8, 9, 10, 11, 12 and 13 of the Customs Regulations, and the heading immediately preceding regulation 5 of those Regulations, are repealed.

3. Regulation 24 of the Customs Regulations, and the heading immediately preceding that regulation, are repealed.

4. After regulation 41 of the Customs Regulations the following heading and regulation are inserted:—

“DELIVERY OF GOODS FOR HOME CONSUMPTION WITHOUT ENTRY.

“42.—(1.) Each of the following classes of goods is a class of goods for the purpose of section 71a of the Act:—

(a) goods contained in the personal baggage of a passenger in a ship or aircraft, not being goods that, to the knowledge or belief of the passenger, are intended to be sold, or used in the course of trading, in Australia;

(b)goods contained in the personal baggage of a member of the crew of a ship or aircraft, not being goods that, to the knowledge or belief of the member, are intended to be sold, or used in the course of trading, in Australia;

 

* Notified in the Commonwealth Gazette on 1969.

  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, 56 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, 69 and 113; 1936, Nos. 49 and 163; 1938, No. 111; 1939, No. 157; 1940, Nos. 203 and 256; 1946, Nos. 127 and 161; 1947, Nos. 29, 83, 94 and 152; 1948, No. 156; 1949, Nos. 34, 78, 95 and 111; 1950, No. 17; 1951, Nos. 34, 38, 71, 99, 106, 109 and 159; 1952, No. 96; 1933. No. 102; 1954, No. 21; 1955, Nos. 15, 32 and 66; 1956, Nos. 71, 83, 91 and 127; 1957, Nos. 57 and 76; 1958, No. 86; 1959, No. 106; 1960, Nos. 29 and 70; 1961, Nos. 60 and 144; 1962, Nos. 102 and 103; 1963, No. 149; 1964, No. 141; 1965, Nos. 86, 121 and 194; 1966, Nos. 15 and 173; 1967, Nos. 9 and 179; and 1968, No. 68.

18201/69—Price 15c 30/15.9.1969

 

(c) goods, not being goods included in a class of goods specified in either of the last two preceding paragraphs, imported otherwise than for the purpose of being sold, or used in the course of trading, in Australia;

(d)goods the value of which does not exceed One hundred dollars, being goods that are all consigned by the same person to one person in Australia and are all transported to Australia in the same ship or aircraft; and

(e) containers within the meaning of the Customs Convention on Containers signed at Geneva on the eighteenth day of May, 1956, being containers—

(i) that were manufactured in Australia;

(ii) that are, when imported into Australia, the property of a person carrying on business in Australia; and

(iii) that were the property of that person when, and have remained the property of that person since, they were exported or last exported from Australia.

“(2.) In paragraph (d) of the last preceding sub-regulation, the reference to the value of goods shall be read as a reference to the value for duty of the goods ascertained or determined in accordance with Division 2 of Part VIII. of the Act.”.

5.—(1.) Regulation 50 of the Customs Regulations is repealed and the following regulation inserted in its stead:—

“50.—(1.) For the purpose of section 80 of the Act, the following fees are payable by a licensee for a warehouse:—

(a) in respect of the period from and including the day on which the licence is granted to and including the next following thirtieth day of June—

(i) if the licence is granted on a first day of July—a fee of One thousand dollars; or

(ii) in any other case—a fee equal to the amount that bears the same proportion to One thousand dollars as the number of days in the period bears to three hundred and sixty-five;

(b)in respect of the year commencing on the first day of July next following the grant of the licence—a fee of One thousand dollars; and

(c) in respect of each subsequent year—a fee of One thousand dollars.

“(2.) For the purpose of section 80 of the Act, the fee payable by a licensee for a warehouse in respect of a period of a year is payable, at the discretion of the licensee—

(a) in full on the first day of that year; or

(b)by instalments of Two hundred and fifty dollars each on the first days of July, October, January and April, respectively, in that year.

“(3.) For the purpose of section 80 of the Act, the fee payable by the licensee for a warehouse in respect of a period of less than one year is payable—

(a) if the period commences on or after the second day of January in a year—on the first day of the period; or

(b)in any other case—at the discretion of the licensee, on the first day of the period or—

(i) if the period commences before the second day of October in a year—by an instalment equal to the amount of the fee less Five hundred dollars on the first day of the period and by two further instalments of Two hundred and fifty dollars each on the first days of January and April, respectively, in that year; or

 

(ii) if the period commences on or after the second day of October in a year and before the second day of January in that year—by an instalment equal to the amount of the fee less Two hundred and fifty dollars on the first day of the period and by a further instalment of Two hundred and fifty dollars on the first day of April in that year.

“(4.) In this regulation—

‘warehouse’ means a general, private, machinery or manufacturing warehouse;

‘year’ means a period of twelve months commencing on a first day of July.”.

(2.) Subject to the next succeeding sub-regulation, the amendment of the Customs Regulations effected by the last preceding sub-regulation, in so far as it relates to the periods within which or the times at which fees are payable by licensees for warehouses, applies to and in relation to a fee payable by a licensee for a warehouse on the first day of July, 1969, or any subsequent day.

(3.) Where, in accordance with the Customs Regulations as in force in the period from and including the first day of July, 1969, to and including the day immediately before the commencement of these Regulations, a fee became payable by a licensee for a warehouse on a day in that period, at the discretion of the licensee, the time at which—

(a) the fee; or

(b) any instalment of the fee that would have been payable on a day in that period if regulation 50 of the Customs Regulations as amended by these Regulations had come into force on the first day of July, 1969,

is payable, for the purpose of the application of the amendment referred to in the last preceding sub-regulation, is the first day of November, 1969.

6. Regulations 75 and 76 of the Customs Regulations are repealed and the following regulation is inserted in their stead:—

“75.—(l.) The Collector may permit the owner of spirits, being spirits that have been imported in bulk and are in a warehouse other than a transit warehouse, to be reduced in strength, blended, bottled or canned in the warehouse for home consumption or for exportation in accordance with the provisions of this regulation.

“(2.) Where spirits are bottled or canned in a warehouse in accordance with a permission of the Collector to which this regulation applies, the owner of the spirits shall cause a label containing a true description of the spirits in the bottles or cans to be affixed to each of the bottles or cans.

“(3.) Where imported spirits that have been bottled or canned in a warehouse are not removed from the warehouse immediately after they have been bottled or canned, the owner of the spirits shall cause the bottles or cans of spirits to be packed into outer containers each of which contains only bottles or cans, as the case may be, of a like capacity.

“(4.) Where imported spirits of a particular strength are reduced in strength in a warehouse, the amount of duty that is payable on the entry of the reduced spirits for home consumption is an amount equal to the amount of duty that would be payable if a quantity of that imported spirits of that first-mentioned Strength equal to the quantity of those spirits that was u:cd in the production of the reduced spirits were entered for home consumption without having been so reduced in strength.

 

“(5.) Where imported spirit is blended in a warehouse with Australian spirit, duty is payable, on the entry of the blended spirit for home consumption—

(a) in respect of the quantity of Australian spirit contained in the blended spirit—at the rate that would be applicable if the blended spirit were Australian spirit of a like kind; and

(b)in respect of the quantity of imported spirit contained in the blended spirit—at the rate that would be applicable if the blended spirit were imported spirit of a like kind.”.

7. Regulation 79 of the Customs Regulations is repealed.

8. Regulation 82 of the Customs Regulations is repealed.

9. Regulation 94 of the Customs Regulations is amended by inserting in sub-regulation (5.), after the word “agent”, the words “or in accordance with a permission granted by the Collector under section 40aa of the Act to that person or to his duly accredited agent,”.

10. Regulation 95 of the Customs Regulations is amended by omitting sub-regulation (3.).

11. After regulation 99 of the Customs Regulations the following heading and regulation are inserted:—

“GOODS EXEMPTED FROM ENTRY FOR EXPORT.

“100.—(1.) Goods—

(a) that are contained in the personal baggage of a passenger in a ship or aircraft; or

(b) that are contained in the personal baggage of a member of the crew of a ship or aircraft,

except goods to which the next succeeding sub-regulation applies, are exempt from section 114 of the Act.

“(2.) Subject to the next succeeding sub-regulation, this sub-regulation applies to any goods contained in the personal baggage of a passenger in, or member of the crew of, a ship or aircraft—

(b) that are, to the knowledge or belief of the passenger or member of the crew, intended to be sold, or to be used in the course of trading, outside Australia;

(b) that are dutiable goods;

(c) that are so contained in quantities in excess of the quantities of that kind of goods reasonably required by the passenger, or member of the crew, for his own use;

(d) that consist wholly or partly of gold, or

(e) that are included in a prescribed class of goods.

“(3.) The last preceding sub-regulation does not apply—

(a)to goods consisting wholly or partly of gold that are contained in the personal baggage of a passenger in, or member of the crew of, a ship or aircraft if the value of the gold in the goods does not exceed One thousand dollars; or

(b)to goods included in any one prescribed class of goods that are contained in the personal baggage of a passenger in, or member of the crew of, a ship or aircraft if—

(i) the value of the goods included in that class does not exceed. Ten thousand dollars; and

(ii) the goods have been the personal property of the passenger, or of the member of the crew, as the case may be, for not less than one year.

“(4.) Where goods other than goods included in a prescribed class of goods are exported through the Post Office, the goods are exempt from section 114 of the Act.

“(5.) Where goods included in a prescribed class of goods are all consigned through the Post Office at the same time by the same person to one person outside Australia and the value of the goods does not exceed Two hundred and fifty dollars, the goods are exempt from section 114 of the Act.

“(6.) Goods of a kind referred to in each of the paragraphs of this sub-regulation constitute a prescribed class of goods for the purpose of this regulation:—

(a) antiques that are, in the opinion of the Minister, of an age exceeding one hundred years;

(b) furskins and goods made of furskin;

(c) pearls (including cultured pearls), precious stones and semi-precious stones, whether natural, synthetic or reconstructed;

(d) industrial diamonds;

(e) precious metal and rolled precious metal;

(f) goods that consist of, or incorporate, pearls (including cultured pearls) or precious or semi-precious stones (whether natural, synthetic or reconstructed) or precious metal or rolled precious metal;

(g) watches having cases of precious metal or rolled precious metal; and

(h) works of art.

“(7.) In the last preceding sub-regulation—

(a) ‘goods made of furskin’ have the same meaning as in item 43.03 in the First Schedule to the Customs Tariff 1966-1969;

(b)‘precious metal’ has thesame meaning as in Division XIV. of the First Schedule to the Customs Tariff 1966-1969;

(c) ‘rolled precious metal’ has the same meaning as in Division XIV. of the First Schedule to the Customs Tariff 1966-1969; and

(d)‘works of art’ means goods that, if they were being imported, would be goods to which item 99.01, item 99.02 or item 99.03 of the First Schedule to the Customs Tariff 1966-1969 would apply.

“(8.) Subject to the next succeeding sub-regulation, containers, within the meaning of the Customs Convention on Containers signed at Geneva on the eighteenth day of May, 1956, that are the property of a person carrying on business in Australia and are exported on a temporary basis to be re-imported either empty or loaded are exempt from section 114 of the Act.

“(9.) The last preceding sub-regulation does not apply to containers that were previously imported into Australia and that, upon being imported, or last imported, into Australia, were delivered under section 162a of the Act.”.

12. Regulations 106, 107, 108 and 110 of the Customs Regulations, and the heading immediately preceding regulation 110 of those Regulations, are repealed and the following regulations inserted in their stead:—

“106.—(1.) For the purpose of section 130 of the Act, ship’s stores—

(a) consisting of spirituous liquor or beverages (other than beer or wine) sold to a passenger or member of the crew otherwise than by the glass or nip;

(b)consisting of cigars sold to a passenger or member of the crew otherwise than by the individual packet, tin or box containing not more than twenty-five cigars;

(c) consisting of cigarettes sold to a passenger or a member of the crew otherwise than by the individual packet containing not more than twenty-five cigarettes or the individual tin containing not more than fifty cigarettes; or

(d) consisting of other tobacco products sold to a passenger or a member of the crew otherwise than in a quantity that does not exceed four ounces in weight,

are liable to duties of Customs.

“(2.) For the purpose of section 130 of the Act, ship’s stores consisting of spirituous liquor or beverages (including beer or wine), or of cigarettes, cigars or other tobacco products, sold to a person other than a passenger or a member of the crew are liable to duties of Customs.

“(3.) The Master of a ship shall, on arrival in Australia complete and sign in the presence of the Collector, and deliver to the Collector, at the first port of call in Australia a statement, verified by declaration made in the presence of the Collector, showing particulars of all narcotic drugs and restricted drugs forming part of the ship’s stores.

“(4.) The Master of a ship shall, before the ship leaves its last port of call in Australia, deliver to the Collector a statement, verified by declaration made in the presence of the Collector, setting out particulars of all narcotic drugs and restricted drugs shipped in Australia and the quantity consumed while the ship was in Australian waters.

“(5.) The statements referred to in the last two preceding sub-regulations, and the declaration referred to in sub-regulation (3.) of this regulation, may be in accordance with Part I. of Form 42a.

“(6.) The prescribed form for the purpose of sub-section (2.) of section 130b of the Act is Part II. of Form 42a.

“107.—(1.) For the purpose of section 130 of the Act, aircraft’s stores, other than—

(a) stores for consumption or use in an aircraft that is engaged on an international air service or flight conducted or operated by a person resident in Australia;

(b) stores for consumption or use in an aircraft that is engaged on a flight between a place in Australia and a place in a Territory of the Commonwealth not forming part of the Commonwealth;

(c)stores included in a class of stores to which an intergovernmental agreement applies for consumption or use in an aircraft that is included in a class of aircraft to which the intergovernmental agreement applies and is engaged on an international air service or flight included in a class of international air services or flights to which the intergovernmental agreement applies conducted or operated by a person included in a class of persons to which the intergovernmental agreement applies; and

 

(d)stores upon which the Comptroller considers it would be uneconomical to collect duty,

are liable to duties of Customs.

“(2.) For the purpose of the last preceding sub-regulation—

(a) an intergovernmental agreement means an agreement, being an agreement to which the Commonwealth and the government of a country, or the governments of countries, other than Australia are parties, that provides for the exemption of duties of Customs that would otherwise be payable in Australia and in that country or those countries on stores used by aircraft engaged on international air services or flights;

(b)a reference to a person resident in Australia shall be read as including a reference to—

(i) a body corporate established by an Act or by a law of a State or Territory of the Commonwealth; and

(ii) a company incorporated under the law in force in a State or Territory of the Commonwealth,

but shall not be read as including a reference to any other body corporate or company;

(c) an aircraft that is being used for purposes connected with the operation of an international air service or is undergoing testing, maintenance or repairs for the purpose of being used in connexion with the operation of an international air service shall be deemed to be engaged on an international air service; and

(d) a flight shall be deemed to be a flight between a place in Australia and a place in a Territory of the Commonwealth not forming part of the Commonwealth if the flight commences at either of those places and ends, or is intended to end, at the other of those places, whether or not the aircraft may or will, in the course of the flight, call at any other place in Australia or that Territory.”.

13. Regulations 129 to 147 (inclusive) of the Customs Regulations, and the heading immediately preceding regulation 147 of those Regulations, are repealed and the following regulations inserted in their stead:—

“129.—(1.) This regulation applies to any imported goods on which import duty has been paid except—

(a) motor vehicles;

(b)imported goods that have been used in the manufacture of goods, or have been subjected to a process or to treatment, in the Commonwealth; or

(c) second-hand goods.

“(2.) Subject to these Regulations, drawback of import duty may be paid on the exportation of imported goods to which this regulation applies.

“(3.) For the purpose of sub-regulation (1.) of this regulation—

(a) goods, other than films, are secondhand goods if, after their first importation into Australia, they have been used otherwise than for the purpose of being inspected or exhibited; and

(b)films are secondhand goods if, after their first importation into Australia, they have been exhibited by a person otherwise than in pursuance of a direction given by an officer.

“(4.) In the last preceding sub-regulation, ‘film’ means cinematograph films or video tapes and includes a positive or negative of a cinematograph film.

“130. Subject to these Regulations, where import duty has been paid on a motor vehicle, drawback of import duty may be paid on the exportation of the motor vehicle from Australia if—

(a) the motor vehicle was purchased by a person who was, at the date of the purchase, temporarily resident in Australia and that person has owned the vehicle from that date until it is exported;

(b) the motor vehicle was, when purchased, a new motor vehicle; and

(c) the motor vehicle is exported from Australia within six months after the date of purchase or within such further time ‘as the Comptroller, upon application made within that period of six months, allows.

“131.—(1.) In this regulation—

‘specified goods’ means—

(a) manufactured goods in the manufacture of which imported goods have been used; or

(b)imported goods that have been subjected to a process or to treatment in Australia;

‘imported goods’, in relation to specified goods, means imported goods—

(a) on which import duty has been paid; and

(b) that have not been used in the Commonwealth otherwise than—

(i) in the manufacture of the specified goods or in being subjected to a process or to treatment for the purpose of producing the specified goods, as the case may be; or

(ii) for the purpose of being inspected or exhibited,

other than imported goods included in a class of goods declared by the Minister, by notice published in the Gazette,to be a class of goods to which this regulation does not apply.

“(2.) On the exportation of specified goods, drawback of import duty may, subject to these Regulations, be paid in respect of—

(a) the imported goods used in the manufacture of the specified goods; or

(b) the imported goods that were subjected to a process or to treatment for the purpose of producing the specified goods,

as the case may be, and also in respect of any imported goods lost or wasted in the manufacture of the specified goods.

“(3.) Drawback of import duty is not payable on the exportation of specified goods if the goods have been used in Australia otherwise than for the purpose of being inspected or exhibited.

“132.—(1.) In this regulation, ‘imported goods’ does not include goods included in a class of goods declared by the Minister, by notice published in the Gazette, to be a class of goods to which this regulation does not apply.

“(2.) Where imported goods on which import duty has been paid are mixed with like goods produced in Australia and the mixture or part of the mixture is used in the manufacture or treatment of other goods—

(a) drawback of import duty may, subject to these Regulations, be paid on the exportation of the other goods; and

(b)the amount of drawback that may be allowed under this regulation on the exportation of the other goods is, subject to these Regulations, an amount considered by the Collector to be fair and reasonable having regard to—

(i) the amount of import duty that was paid on imported goods contained in the mixture;

(ii) the quantity of the mixture that has been lost or wasted or has been used otherwise than in the manufacture or treatment of goods for exportation; and

(iii) the amount of drawback of import duty that has previously been paid on the exportation of goods in the manufacture or treatment on which part of the mixture was used.

“133. Drawback of import duty is not payable under regulation 129 or 130 of these Regulations on the exportation of goods if the value of the goods for home consumption is less than the amount of drawback that, but for this regulation, would be payable on the exportation of the goods, unless the Minister approves payment of drawback in respect of the goods.

“134.—(1.) This regulation does not apply to payment of drawback of import duty on the exportation of goods by a person who is, under the next succeeding regulation, exempt from the application of this regulation.

“(2.) Drawback of import duty is not payable on the exportation of goods—

(a) unless a claim for drawback, in accordance with a form approved by a Collector, was delivered to a Collector, in duplicate—

(i) in the case of the goods that are exported in the original packages in which they were packed when entered for home consumption or that are exported without having been packed into packages—at least six working hours before the goods were despatched from the exporter’s premises for export; or

(ii) in any other case—at least six working hours before the goods were packed into the packages in which the goods were exported;

(b) unless the person making the claim for drawback stated on the claim—

(i) that the goods on the exportation of which drawback was being claimed were to be exported; and

(ii) that, to the best of the knowledge, information and belief of that person, those goods are not intended to be re-landed in Australia;

(c) unless import duty amounting to not less than Two dollars was paid—

(i) in the case of goods in respect of which drawback is payable under regulation 129 and 130 of these Regulations—in respect of those goods; or (ii) in the case of goods in respect of which drawback is payable under regulation 131 of these Regulations—in respect of the imported goods used in the manufacture of those goods or of the imported goods that were subjected to a process or to treatment in the production of those goods.

“(3.) Without limiting the application of the last preceding sub-regulation, drawback of import duty is not payable on the exportation of specified goods within the meaning of regulation 131 of these Regulations—

(a)if the specified goods are goods that were manufactured in Australia—unless the manufacturer of the specified goods informed a Collector, in writing before he commenced to manufacture the goods, that he intended to manufacture the goods for exportation;

(b) in the case of specified goods that consist of imported goods that were subjected to a process or to treatment in Australia—unless the owner of the goods informed a Collector, in writing before he commenced to subject the goods to a process or to treatment, that he intended to subject the goods to a process or to treatment for the purpose of exportation; or

(c) unless the manufacturer or the owner, as the case may be, of the goods complied with the provisions of any notice given to him by the Collector under sub-regulation (7.) of this regulation that relates to the goods.

“(4.) Subject to the next succeeding sub-regulation, where a person has delivered to the Collector a claim for drawback in respect of goods, the Collector may, by notice in writing to the person, require the person—

(a) to produce the goods to an officer for examination before the exportation of the goods;

(b) to cause the goods to be packed, in the presence of an officer, into the packages in which they are intended to be exported;

(c) to cause the goods to be secured to the satisfaction of an officer after they have been packed into the packages in which they are intended to be exported;

(d) to mark each of the packages into which any of the goods are packed for the purpose of being exported with a distinctive mark or label; or

(e) to cause a distinctive label to be affixed to any goods that are to be exported without having been packed into a package.

“(5.) Paragraph (b)of the last preceding sub-regulation does not apply to or in relation to goods—

(a) that were imported into Australia and are intended to be exported in the packages in which they were packed when entered for home consumption; or

(b) that are intended to be exported without having been packed into packages.

“(6.) Where the Collector has given notice under sub-regulation (4.) of this regulation to a person who delivered a claim for drawback in respect of goods, drawback of import duty is not payable on the exportation of the goods unless the person complied with the provisions of the notice.

“(7.) Where a person, being the manufacturer or owner of specified goods within the meaning of regulation 131 of these Regulations, has informed the Collector with respect to the goods in accordance with sub-regulation (3.) of this regulation, the Collector may, by notice in writing to the person, require the person—

(a)to cause the manufacture of the goods to take place under the supervision of an officer; or

(b) to cause the subjecting of the goods to a process or to treatment to take place under the supervision of an officer,

as the case may be.

“(8.) Paragraph (a) of sub-regulation (2.) of this regulation does not apply in relation to drawback of import duty on the exportation of goods—

(a) if a claim for drawback, in accordance with a form approved by a Collector, is delivered to a Collector, in duplicate; and

(b)the Minister approves payment of drawback notwithstanding the fact that the claim was not delivered as required by that paragraph.

“135.—(i.) Subject to the next succeeding sub-regulation, the Collector may, by instrument under his hand, exempt an exporter from the application of the last preceding regulation.

“(2.) The Collector shall not exempt an exporter from the application of the last preceding regulation unless the Collector is satisfied that the exporter maintains records that show details of the receipt, use and disposal of all goods acquired, manufactured or subjected to a process or to treatment by him for exportation and of all materials used in the manufacture of any such goods or in subjecting any such goods to a process or to treatment.

“136.—(1.) A person who is exempt from the application of regulation 134 of these Regulations may furnish to the Collector, within twenty-one days after the end of each month or of each longer period approved by the Collector, a claim for drawback, in accordance with a form approved by the Collector, in respect of all the goods exported by him during that month or longer period in relation to which drawback of import duty is intended to be claimed.

“(2.) Drawback of import duty is not payable on the exportation of goods by a person who is exempt from the application of regulation 134 of these Regulations—

(a) unless a claim for payment of the drawback was included on a claim for drawback duly furnished to the Collector in accordance with the last preceding sub-regulation in respect of the month or longer period in which the goods were exported or the Collector approves payment of drawback notwithstanding the fact that the claim was not so furnished;

(b) unless the person stated on the claim for drawback—

(i) that the goods have been exported; and

(ii) that, to the best of the knowledge, information and belief of that person, the goods had not been and were not intended to be re-landed in Australia; or

(c) if the person has failed to comply with a notice given to him in relation to the goods under the next succeeding sub-regulation.

“(3.) The Collector may, by notice in writing to a person who is exempt from the application of regulation 134 of these Regulations, require the person—

(a) to mark, with a distinctive mark or label, each of the packages into which are packed any goods of a kind specified in the notice that are intended for exportation; or

(b)to cause a distinctive label to be affixed to any goods of a kind specified in the notice that are intended for exportation.

“137. A person who has claimed or intends to claim drawback of import duty on the exportation of goods shall, by all reasonable means, facilitate the examination or re-examination of the goods by an officer, the taking of a correct account of the goods by an officer and the supervision, by an officer, of the packing of the goods.

“138. A claim for drawback on the exportation of goods shall not be paid unless the claimant furnishes to the Collector evidence of the exportation of the goods—

(a) within one month after the exportation of the goods; or

(b) within such further period as the Collector allows.”.

14. Regulation 191 of the Customs Regulations is amended by omitting from sub-regulation (1.) the word “licensed”.

15. Form 20 in the Schedule to the Customs Regulations is amended by omitting the words “licensed carrier” and inserting in their stead the words “road transport”.

16. Form 43 and Form 58 in the Schedule to the Customs Regulations are repealed.

Printed for the Government of the Commonwealth by W. G. Murray at the Government Printing Office, Canberra