STATUTORY
RULES
1925. No. 29.
_______
REGULATIONS
UNDER THE CUSTOMS ACT 1901-1923.
(29th
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 1901-1923, to
come into operation forthwith.
Dated
this eighteenth day of February, 1925,
FORSTER,
Governor-General.
By
His Excellency’s Command,
H.
E. PRATTEN,
Minister
of State for Trade and Customs.
_____
Amendment
of the Customs Regulations 1922.
(Statutory Rules 1922,
No. 24, as amended to this date.)
1. After Regulation 34a
of the Customs Regulations 1922 the following Regulation is inserted:—
“34b(1.) Goods
which, comply with the following conditions shall be deemed to be the produce
or manufacture of the United Kingdom for the purposes of the operation of the
British Preferential Tariff, viz.:—
“(a) Goods which, are wholly produced or wholly manufactured in the
United Kingdom.
As to manufactured
goods, these will only be considered ‘wholly manufactured in the United Kingdom’
if in the raw materials used and also in the finished goods no manufacturing
process has been performed outside the United Kingdom which is being
commercially performed in the United Kingdom.
“The Minister shall
determine what are to be regarded as raw materials and in such determination
may include partially manufactured Australian materials.
“(b) Goods, not wholly produced or wholly manufactured in the United
Kingdom in the terms of paragraph (a), provided they contain at least 75 per
cent. of United Kingdom labour and/or material in their factory or works cost.
“(c) Notwithstanding anything contained in the preceding
paragraphs—Goods of a class or kind not commercially manufactured in Australia
provided they contain at least 25 per cent. of United Kingdom labour and/or
material in their factory or works cost.
“(d) It is essential in every case that the final process of
manufacture shall have taken place in the United Kingdom and that the goods
shall have been shipped in the United Kingdom to Australia and shall not have
been transshipped, or, if transshipped, then only if it is proved to the
satisfaction of the Collector that the intended destination of the goods, when
originally shipped from the United Kingdom, was Australia.
“(e) The factory or works cost is the total of the following.—
(i) The cost of
materials as received into factory, but not including Customs or Excise or
other duty paid or payable in respect of such materials in the United Kingdom.
(ii) Manufacturing wages.
(iii) Factory overhead expenses.
(iv) Inside containers.
“(f) The following items must not be included in the factory or works
cost, being charges incurred subsequent to the completion of the manufactured
goods:—
(i) Outside packages and
expenses of packing thereinto. Such packages include zinc
linings, tarred paper, &c., in which the goods are ordinarily exported.
(ii) Manufacturer’s or
exporter’s profit, or the profit or remuneration of any trader; broker, agent,
or other person dealing in the article in its finished manufactured condition.
(iii) Royalties.
(iv) Carriage,
insurance, &c., from the place of production or manufacture to port of
shipment.
(v) Any other charges
incurred subsequent to the completion of the manufacture of the goods.
“(g) In calculating the
value of United Kingdom labour and/or material in the factory or works cost for
the purpose of determining whether the goods are eligible for preference, the
following items only may be included:—
(i) Materials of United
Kingdom origin, but not including any Customs, Excise, or other duty paid or payable
in the United Kingdom.
The term “materials of
United Kingdom origin” means materials entirely of such origin. As to materials
of mixed origin, even if the Minister permits a process to be done abroad the
manufacturer must exclude from the United Kingdom proportion the cost of that
process, and must also exclude the full value of material of other than United
Kingdom origin.
(ii) Manufacturing
wages.
(iii) Factory overhead expenses.
(iv) Inside containers of United
Kingdom origin;
“(2) The provisions of
this Regulation will apply mutatis mutandis
in relation to goods imported from any country with which the Commonwealth has a
preferential Tariff agreement, in like manner as they apply in relation to
goods imported from the United Kingdom.
2. The Schedule to the Customs Regulations 1922 is, hereby amended
by omitting Forms 9d and 9e and inserting in their ahead the
following Forms:—
Reg: 34a.
Form 9d.
Australian Customs.
Certificate
of Value to be Written, Typewritten, or Printed or Invoice of Goods for
Exportation to the Commonwealth of Australia.
(1) Here insert name and description viz.
Manager, Chief Clerk, or as the case may be.
(2) Here insert name of firm or company
(3)
Here insert name of city and country
(4) These words should be omitted where
the manufacturer or suppler himself signs the Certificate.
(5) Here insert particulars of any special
arrangement.
(6)
Hero insert “warehouse,” “factory,” or “port of shipment.”
I, (1)..............................of
(2).................................of (3)...........................manufacturer/supplier
of the goods enumerated in this invoice amounting
to..............................hereby declare that I [(4) have the authority to make and
sign this certificate on behalf of the aforesaid manufacturer/supplier and that
I] have the means of knowing and I do further declare as follows:—
(Par. 1 (b) is for goods on
consignment. | Delete
par. 1 (a) or 1 (b) whichever is not applicable.) |
1 (a). That this
invoice is in all respects correct and contains a true and full statement of
the price actually paid or to be paid for paid the said goods, and the actual
quantity and description thereof. | 1 (b). That this
invoice is in all respects correct and contains a true and full statement as
to the quantity and description of the goods and of the price which would have
had to be paid by a purchaser in Australia had the goods been sold to an
Australian importer instead of being consigned for sale in Australia. |
2. That no different
invoice of the goods, mentioned in the said invoice has been or will be
furnished to any one and that no arrangement or understanding affecting the
purchase price of the said goods has been or will be made or entered into
between the said exporter and purchaser, or by any one on behalf of either of
them either by way of discount, rebate, compensation, or in, any manner
whatever other than as fully shown on this invoice or as follows (5)........................................................................................................................
...........................................................................................................
3. That the domestic
values shown in the column headed “Current Domestic Values in Currency of
Exporting Country” are those at which the above-mentioned firm or company is
supplying or would be prepared to supply to any and every purchaser for home
consumption in the country of exportation and at the date of exportation
identically similar goods, in equal quantities, at (6)......................................subject
to................................. per cent. cash discount, and that such
values include/exclude the cost of outside packages, if any, in which the goods
are sold in such country for domestic consumption.
4. That the said domestic
value includes any duty leviable in respect of the goods before they are
delivered for home consumption, and that on exportation a drawback or remission
of duty amounting to.........................has been/will be allowed by the
revenue authorities in the country of exportation.
Dated
at.....................this..................day
of.....................19......
Witness
..................................... Signature................................................
_______
Reg. 34a.
Form
9e.
Australian Customs.
Combined
Certificate of Value and of Origin to be Written, Typewritten, or Printed on Invoices
of Goods for Exportation to the Commonwealth of Australia, for which Entry is Claimed
at Preferential Tariff Rate.
(1) Here insert name and description viz.
Manager, Chief Clerk, or as the case may be.
(2) Here insert name of firm or company.
(3)
Here insert name of city and country.
(4) These words should be omitted where
the manufacturer or suppler himself signs the Certificate.
I, (1)..............................
of (2).................................of (3)................................. manufacturer/supplier
of the goods enumerated in this invoice amounting to
.............................. hereby declare that I [(4) have the authority to
make and sign this certificate on behalf of the aforesaid manufacturer/supplier
and that I] have the means of knowing and I do further declare as follows:—
Value. |
(Par. 1 (b) is for goods on consignment. | Delete par.
1 (a) or 1 (b), whichever is not applicable) |
1 (a). That this
invoice is in all respects correct and contains a true and full statement of
the price actually paid or to be paid for or the said goods, and the actual quantity and description thereof. | 1 (b). That this
invoice is in all respects correct and contains a true and full statement as
to the quantity and description of the goods and of the price which would
have had to be paid by a purchaser in Australia had the goods been sold to an
Australian importer instead of being consigned for sale in Australia. |
(5) Here insert particulars of any special
arrangement.
2. That no different invoice of the goods mentioned in the said
invoice has been or will be furnished to anyone and that no arrangement or
understanding affecting the purchase price of the said goods has been or will
be made or catered into between the said exporter and purchaser, or by any one
on behalf of either of them either by way of discount, rebate, compensation, or
in any manner whatever other than as fully shown on this invoice, or, as follows
(5)...................................................................................................................................................................................................................................................................................................................................
(6) Here insert “warehouse,” “factory,” or
“port of shipment.”
3. That the domestic values shown in the column headed “Current
Domestic Value in Currency of Exporting Country” are those at which the above mentioned
firm or company is supplying or would be prepared to supply to any and every
purchaser for home consumption in the country of exportation and at the date of
exportation identically similar goods in equal quantities, at (6).......................subject
to...........................per cent. cash discount, and that such values
include/exclude the cost of outside packages, if any, in which the goods are
sold in such country for domestic consumption.
4. That the said domestic values include any duty leviable in
respect of the goods before they are delivered for home consumption, and that
on exportation a drawback or remission of duty amounting
to.............................. has been/will be allowed by the revenue authorities
in the country of exportation.
Origin
This part is for use
only where goods are entitled to preferential Tariff rates.
Goods wholly produced or wholly
manufactured in the United Kingdom.
5. That in regard to the articles in this invoice marked “A” in the
column “Country of Origin”, the goods have been either wholly produced or
wholly manufactured in the United Kingdom. As to manufactured goods, excepting
any process expressly exempted by the Minister for Trade and Customs for the
Commonwealth, no process has been performed outside the United Kingdom which is
being commercially performed in the United Kingdom, either in the finished
goods or in any material used therein.
75 per cent. Qualification.
6. That in regard to the articles in this invoice marked “B” in the
column “Country of Origin” the expenditure in United Kingdom labour and/or
material represents not less than 75 per cent. of the factory or works cost of
each such article in its finished state.
25 per cent. Qualification.
7. That in regard to the items in this invoice marked “C” in the
column “Country of Origin” the expenditure in United Kingdom labour and/or
material represents not less than 25 per cent. of the factory or works cost of each
such article in its finished state; and that the goods are a class or kind not
commercially manufactured in Australia.
(Declarant’s
attention is invited to footnote to page 5 of Explanatory Memorandum, on the
preference.)
Final process must be United Kingdom—all
goods.
8. That in regard to all of the goods marked “A,” “B,” or “C,” the
final process of manufacture of each and every article has been performed in the
United Kingdom.
9. That in the calculation of the proportion of United Kingdom labour
and/or material none of the following items has been included or considered—cost
of outside packages or any cost of packing the goods thereinto; manufacturer’s
or exporter’s profit or profit or remuneration of any trader, agent, broker, or
other person dealing in the article in its finished condition; royalties; cost
of carriage or insurance or any other charges incurred subsequent to the
completion of the manufacture of the goods.
10. With regard to bottles, flasks, or jars, being containers of goods mentioned
in this invoice, that such bottles, flasks, or jars are of United Kingdom
manufacture, and if purchased from bottle exchanges have distinctive marks or
features which enable me to certify to their United Kingdom origin.
(Declarant
should note that bottles, flasks, and jars, must be marked on invoice
separately from the goods they contain.)
Dated
at...................................this................................day
of......................................19……..
Signature....................................
Witness...............................
__________________________
Printed and Published
for the Government of the Commonwealth of Australia by H. J. Green,
Government Printer for the State of Victoria.