Customs Regulations (Amendment) (Cth)

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STATUTORY RULES.

1923. No. 55.

REGULATIONS UNDER THE CUSTOMS ACT 1901-1922.

(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 1901-1922 to come into operation forthwith.

Dated this sixteenth day of May, 1923.

FORSTER,

Governor-General.

By His Excellency’s Command,

R. V. WILSON,

For Minister of State for Trade and Customs.

 

Amendment of the Customs Regulations 1922. (Statutory Rules 1922, No. 24, as Amended to this date.)

1. Regulation 34a of the Customs Regulations 1922 is repealed and the following regulation inserted in its stead:—

“34a (1.) Invoices for goods imported from all countries, whether free of duty or dutiable at fixed or advalorem rates, shall be in accordance with Form 9c.

“(2.) In the case of goods for which the benefit of the British or other Preferential Tariff is claimed, the invoice shall have a declaration in accordance with Form 9e and, in the case of all other goods, a declaration in accordance with Form 9d, written, typewritten or printed thereon and duly completed signed and witnessed.”

2. After regulation 165 of the Customs Regulations 1922, the following regulation is inserted:—

“165a. Any person (not being exclusively in the employment of the owner of any goods or a Customs Agent or Customs Sub-Agent duly licensed in the manner prescribed), who, at any port to which the limitation in section 180 of the Act extends, acts as the agent for the owner of any goods, shall be guilty of an offence.

Penalty: Fifty pounds.”

3. The Schedule to the Customs Regulations 1922 is amended:—

(a)by omitting from the heading to the fifth column of Form 38 the words “Final Destination” and inserting in their stead the words “Final Destination of Goods”; and

C.4848.—Price 3d.

 

(b) by omitting Forms 9c, 9d, 10, 11, 12, 30, 31 and 50 and inserting in their stead the following Forms:—

Reg. 34a.

Form 9c.

Australian Customs.

Form of Invoice.

Country of Origin.

Marks and Numbers on Packages.

Quantity and Description of Goods.

Current Domestic Values in Currency of Exporting Country. (See pars. 3 and 4 of Declaration Form 9d or 9e.)

Selling Price to Purchaser.

@

Amount.

@

Amount.

Enumerate the following charges and state whether each amount has been included in or excluded from the above current domestic value:—

——

Amount in Currency of Exporting Country.

State whether included or excluded.

(1) Cartage to rail and/or to docks.......................................................................

(2) Inland freight (rail or canal) and other charges to the dock area including inland insurance 

(3) Labour in packing the goods into outside packages......................................

(4) Value of outside packages..............................................................................

(5) If the goods are subject to any charge by way of royalties............................

State full particulars of Royalties:—

Reg. 34a.

Form 9d.

Australian Customs.

Certificate of Value to be written, typewritten, or printed on invoices of goods for exportation to the Commonwealth of Australia.

(1) Here insert 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 supplier himself signs the Certificate.

I (1).................................. of (2).................................. of (3)..................................

 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 and that I] have the meansof knowing and do hereby certify as follows:—

1. 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 the said goods, and the actual quantity thereof.

 

Form 9d—continued.

(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 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) 

............................................................................................................

(6) Here insert “warehouse,” “factory,” or “port of shipment.”

3. That the domestic values shown in the column headed “Current Domestic Values in Currency of Exporting Country” are these at which the above-mentioned firm or company is supplying or would be prepared to supply to any 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 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  allowed by the revenue authorities in the country of exportation.

Dated at......................... this................................. day of............................... 19.......

Witness.................................................... Signature...................................................

 

Reg. 34a.

Form 9e.

Australian Customs.

Certificate of Value and of Origin to be written, typewritten, or printed on invoices of goods for exportation to the Commonwealth of Australia.

(1) Here insert 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 supplier himself signs the Certificate.

I (1).................................. of(2)............................ of(3)...........................................  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  and that I] have the means of knowing and do hereby certify as follows:—

VALUE.

1. 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 the said goods, and the actual quantity thereof.

(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 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) 

.................................................................................................................

Form 9e—continued.

(6) Here insert “warehouse,” “factory,” or “port of shipment.”

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 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 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  allowed by the revenue authorities in the country of exportation.

ORIGIN.

(Delete whichever of 5 (a) or 5 (b) is not applicable. If 5 (a) is used delete 6 and 7. If 5 (b) is used insert required particulars in 6 and 7.)

This part is for use only where goods are entitled to British or other Preferential Tariff rates.

(7) Insert “United Kingdom” or as the case may be.

5. (a) That every article mentioned in the said invoice has been wholly produced or manufactured in (7).............................................................

5. (b) That every article mentioned in the said invoice has been either wholly or partially produced or

manufactured in (7)..................................

6. As regards those articles only partially produced or manufactured in (7)..................

(a) That the final process or processes of manufacture have been performed

in (7).............................................................

(b) That the expenditure in material produced in (7)................................................

and/or labour performed in (7)...................................................... calculated subject to qualifications hereunder, in each and every article is not less than one-fourth of the factory or works cost of such article in its finished state. *(See note below).

7. That in the calculation of such proportion of produce or labour of the (7)

............................................. none of the following items has been included or considered—

“Manufacturer’s profit or remuneration of any trader, agent, broker, or other person dealing in the articles in their finished condition: royalties: cost of outside packages or any cost of packing the goods thereinto; any cost of conveying, insuring, or shipping the goods subsequent to their manufacture.”

8. With regard to bottles, flasks, or jars, being containers of goods mentioned in the invoice, that such bottles, flasks, or jars are of (7).................................................................... manufacture, and if purchased from bottle exchanges have distinctive marks or features which enable me

to certify to their (7).............................................. origin.

* Note.—In the case of goods which have at some stage entered into the commerce of or undergone a process of manufacture in a foreign country only that labour and material which is expended on or added to the goods after their return to the (7).............................. shall be regarded as the

produce or manufacture of the (7)..................... in calculating the proportion of (7)................................... labour and material in the factory or works cost of the finished article.

Dated at............................ this.................................... day of............................ 19......

Witness..................................................... Signature...................................................

Form 10.

 

Secs. 69 to 71.

Reg. 35.

Australian Customs.

 

SIGHT ENTRY.

State of Port of 19 

Ship from Reported

Station.

Owners Per Agent.

No. on Manifest.

Marks and Numbers.

No. of Packages.

Description of Packages and Goods.

No. and Date of Perfect Entry.

I declare that I am (the Agent duly authorized by ) the owner of the above-mentioned goods, and that (a) I have no invoice or other information in my possession or which I can immediately procure which will enable me to make a complete entry of such goods (or) (b) that the genuine invoice now produced does not give sufficient information from which the goods can be properly entered.

Note.—Clause (a) or (b) to be struck out as the case requires. Both the declarant and the Collector should initial the alteration.

Owner.

Agent.

Declared before me this day of 19  .

Collector.

 

(The following to be printed on the back of the Sight Entry.)

Result of Examination on Sight.

Marks and Nos.

Description of Goods.

Country of Origin.

Rate of Duty.

Value.

10 per cent.

Value for Duty.

Quantity or Weight.

£ s. d.

£ s. d.

£ s. d.

I certify that the particulars hereon appearing above my initials are correct as to descriptions, weights, quantities and numbers.

E.O.

  • 19 
 

Declaration as to Goods entered on Sight.

As to the goods mentioned in this entry and herein entered, I declare:—

1. That I am (the Agent duly authorized by ) the owner of the goods.

2. That to the best of my knowledge and belief the description and particulars of the goods as stated in this entry are true and correct in every respect.

3. That to the best of my knowledge and belief no goods are contained in any package specified in this entry, other than as appears in the entry.

4. That nothing on my part or to my knowledge on the part of any person has been done, concealed, or suppressed, whereby His Majesty the King may be defrauded of any duty due on the goods.

(a) State whether for Home Consumption or Warehousing.

5. That I enter the goods as of the value and of the description and quantities stated in this entry and for (a).

6. As to the goods mentioned in this entry which are subject to ad valorem duties, or which are subject to ad valorem or fixed duties whichever rate returns the higher duty, or which are subject to both fixed and ad valorem duties, I further declare that

 

Form 10—continued.

to the best of my knowledge and belief the value for duty of the goods as stated in this entry is correct and represents the value for duty of the goods calculated according to the provisions of Section 154 of the Customs Act 1901-1922.

Owner or Agent.

Declared before me this day of 19  .

Collector.

(b)In perfecting the sight Form 11 or 12 must be used.

In connexion with this entry, Form (b) is tendered, and the particulars shown therein agree with those tendered herein, and are covered by the above Declaration.

Owner or Agent.

/ /19

 

Sec. 68.

Form 11.Composite Entry.

 

Reg. 37.

Australian Customs.

 

IMPORTS ENTRY.

(In Triplicate.)

19

State of Port of

Ship from Reported Station

Owner Per Agent

No. on Manifest.

Marks and Numbers.

No. of Packages.

Description of Packages and Goods.

Country of Origin.

Quantity or Weight.

Value.

10 per cent.

Value for Duty.

Rate of Duty.

Duty.

£ s. d.

£ s. d.

£ s. d.

£ s.d.

Total number of packages (in words).......................................................

Total amount of duty (in words)..............................................................

 

The following is to be printed on the back of the form:—

Declaration.

As to the goods mentioned in this entry and herein entered, I declare:—

1. That I am (the Agent duly authorized by ) the owner of the goods.

2. That to the best of my knowledge and belief the description and particulars of the goods as stated in this entry are true and correct in every respect.

3. That to the best of my knowledge and belief no goods are contained in any package specified in this entry other than as appears in the entry.

4. That nothing on my part or to my knowledge on the part of any person has been done, concealed or suppressed whereby His Majesty the King may be defrauded of any duty due.

5. That I enter the goods as of the value and of the description and quantities stated in this entry, and for home consumption.

6. As to the goods mentioned in this entry which are subject to ad valorem duties, or which are subject to ad valorem or fixed duties whichever rate returns the higher duty, or which are subject to both fixed and ad valorem duties, I further declare:—

(a) That to the best of my knowledge and belief the value for duty of the goods as stated in this entry is correct and represents the value for duty of the goods calculated according to the provisions of Section 154 of the Customs Act 1901-1922.

(b) That to the best of my knowledge and belief the invoice now produced is the genuine invoice, as defined by Section 156 of the Customs Act 1901-1922, and is the only invoice of the goods received or expected to be received by me or to my knowledge by any person.

Owner or Agent.

Declared before me this day of 19

Collector.

Form 12.

 

No.

Sec. 68.

Australian Customs.

Reg. 38.

 

IMPORTS—WAREHOUSING ENTRY.

(In Triplicate.)

19

 .

State of Port of

Ship from Reported Station

Owner Per Agent.

No. on Manifest.

Marks and Numbers.

No. of Packages.

Description of Packages and Goods.

Country of Origin.

Quantity or Weight.

Value.

10 per cent.

Value for Duty.

Rate of Duty.

Bond Mark.

£ s. d.

£ s. d.

£ s. d.

To be warehoused at warehouse.

Note.—The declaration required on Form 11 must be used, the declaration being printed on the back of the entry and the word “Warehousing” being substituted for “home consumption.”

 

Sec. 104.

No.

Form 30.

Reg. 78.

(In quadruplicate.)

 

Australian Customs.

 

ENTRY EX WAREHOUSE FOR HOME CONSUMPTION.

  • 19

      .

State of Port of

Cleared from Warehouse.

Owner. per Agent.

Bond Marks.

Description of Goods.

Country of Origin

Quantity or Weight.

Value.

10 per cent.

Value for Duty.

Rate of Duty.

Amount of Duty.

£ s. d.

£ s. d.

£ s. d.

£. s. d.

Total number of packages (in words)....................................................

Total amount of duty (in words)...........................................................

19 Collector.

Sec. 104. Form 31. No.

Reg. 81.(In quintuplicate.)

Reg. 87.

 

Australian Customs.

 

entry for exportation or for removal coastwise or inland, FROM A WAREHOUSE.

19

  .

State of

Port of

From Warehouse per ship for

railway

Owner per Agent.

Bond Marks.

Nos.

Description of Goods.

Country of Origin.

Quantity or Weight.

Value, including 10%.

for Collector.

Note.The information hereunder indicated (to be shown on back of Form) is to be inserted by the Customs Officer, and receipts and certificates of shipping and forwarding signed by the proper persons.

Re-gauged or re-weighed and delivered the undermentioned goods to the at o’clock this 19  .

Bond Mark.

No.

Bung.

Wet.

Full.

Ullage.

Temperature.

Indication.

Strength.

Loss in Liquid Gallons.

O.P.

U.P.

Obs.

Actual Strength.

Re-weigh.

Bond Mark.

No.

Number of Packages.

Weight per Package.

Total Net Weight.

Loss.

Gross.

Tare.

Net.

Locker.

19

  .

Received the above-mentioned goods—

Chief Officer of Ship (or) Railway Officer.

19

 .

The above-mentioned goods shipped (or) forwarded by rail

Examining Officer.

Railway Officer.

19  .

Sec. 168. Form 50.

Reg. 131, 141, 144.(In duplicate.) No.

 

Australian Customs

 

EXPORTS FOR DRAWBACK.

State of Port of

Station. 19  .

In the for

Owner per Agent.

Marks and Numbers.

Description of Goods.

Country of Origin.

Quantity or Weight.

Original Import Value, plus 10%.

Rate of Duty.

Date of Importation of Dutiable Material and Entry No.

Amount of Drawback claimed.

£ s. d.

£ s. d.

I declare that I am [the agent duly authorized by ] the owner of the herein mentioned goods, and that they were imported as described or have been manufactured in Australia from imported material in the quantities set out in the entry and that the sum of pounds shillings and pence sterling, now claimed for drawback on the same, was paid as duty on the entry of such imported goods, and that the particulars now furnished are true, and that the goods are worth in the home market the amount of drawback claimed.

Owner or Agent.

Declared before me this day of 19  .

Collector.

(The Declaration may be printed on the back of the Form.)

Note.—In the case of drawback on sugar in jam, &c., a declaration in the following form shall be made in lieu of the above form:—

Reg. 131 (2)—

I declare that I am the exporter of the above-mentioned goods, and—

(а) That the goods were manufactured at [here specify factory and place where situate] during the year One thousand nine hundred and [here specify the year]; and

(b) That during the year above specified imported duty paid sugar was used at the said factory in the manufacture of the above or of similar goods to an amount equal to or greater than the amount upon which drawback is now claimed; and

(c) That the drawback claimed would not, if added to the drawback (if any) previously claimed in respect of similar goods manufactured in the said factory during the said year, amount to more than would be lawfully allowed on the export of the whole amount of imported sugar used in the manufacture of similar goods during the said year.

Exporter.

Declared before me this day of 19  .

Collector.

 

Printed and Published for the Government of the Commonwealth of Australia by Albert J. Mullett, Government Printer for the State of Victoria.

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