Customs Regulations (Amendment) (Cth)
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Commonwealth of Australia.
Department of Trade and Customs,
28th August, 1902.
REGULATIONS UNDER THE CUSTOMS ACT 1901.
HIS Excellency the Governor-General in and over the Commonwealth of Australia, by and with the advice of the Executive Council thereof, in exercise of the powers conferred by the Customs Act 1901, has been pleased to make the following regulations, to take effect from the 1st day of September, 1902.
C. C. KINGSTON,
Minister of State for Trade and Customs.
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Repeal.
Regulation 53 of the Regulations under the Customs Act 1901, relating to manufacture in bond, published in the Gazette on the 10th day of October, 1901, is hereby repealed.
Section 52.—Importation of Substitutes for Butter.
No oleomargarine, butterine, or any similar substitute for butter shall be imported, unless coloured a distinct pink colour by the admixture of a sufficient proportion of alkanet root, nor unless distinctly branded or stamped with its trade name.
Section 89.—Manufacturing Warehouses.
(a) General Provisions.
Manufacturing may be carried on in a manufacturing warehouse under and subject to these regulations.
(a) Imported and Australian goods may be used in the manufacture.
(b) Australian and imported goods shall, if the State Collector so directs, be kept separate from each other.
(c) All operations shall, subject to these regulations, be conducted in such manner as the State Collector directs.
(d) The manufacturer shall keep such books and accounts and render such returns as the Comptroller directs.
(e) The labelling and marking of the goods manufactured shall be subject to the approval of the State Collector.
(f) Allowances for waste may be allowed as the State Collector deems just, subject to the approval of the Comptroller-General.
(g) The goods manufactured, and all goods within the warehouse, shall be subject to the control of the Customs until delivery for home consumption, or until exportation to parts beyond the seas, whichever shall first happen, in the same manner as if they were imported goods.
(h) No Customs or Excise duty shall be charged on the materials used in the manufacture, but where manufacture for home consumption is allowed, duty shall be paid on the finished article.
(b) Provisions relating to manufacture for Home Consumption.
The following articles may be manufactured for Home Consumption:—
Cordials, Tinctures, Essences, Medicines, Toilet Preparations containing Spirits, Perfumed Spirits, Spices, Pearl Barley, Refined Sugar, Treacle, and Golden Syrup, and any other articles that the Minister by Gazette notice allows.
Duty shall be paid on the finished article on entry for Home consumption, as follows:—
(a) In case the article would, if imported, be free of duty, then it shall be free.
(b) In case the finished article contains spirits, and would, if imported, be chargeable with duty at a rate according to the quantity of spirits contained therein, then duty shall be paid at Customs rates if the spirits used in the manufacture are imported, but if the spirits used in the manufacture are Australian spirits, then duty shall be paid at Excise rates.
(c) In other cases duty shall be paid at the same rate as it would have been paid if the article had been imported in its finished state.
(c) Provisions relating to manufacture for Export.
The following articles may be manufactured for export, viz.:—
Cordials, Tinctures, Essences, Medicines, Toilet Preparations containing Spirits, Perfumed Spirits, Tobacco, Cigars, Cigarettes, Snuff, Starch, Spices, Pearl Barley, Refined Sugar, Treacle, Golden Syrup, Jam, Jellies, Preserved Fruit, Confectionery, Putty, and any other article the Minister by Gazette notice allows.
The following special provisions shall apply to the manufacture of tobacco, cigars, cigarettes, and snuff manufactured for export:—
(a) The warehouse where the manufacture is carried on shall be licensed as a factory under the Excise Act 1901.
(b) An entry of any imported leaf tobacco intended to be used shall be made specifying that it is for the manufacture of tobacco, cigars, cigarettes, and snuff for export, and the name of the factory where the manufacture is to be carried on.
(c) Security shall be given to the satisfaction of the collector that the imported leaf shall be used as intended, and that all tobacco, cigars, cigarettes, and snuff manufactured from the leaf tobacco shall be exported.
(d) The leaf tobacco shall after entry forthwith be conveyed in a licensed carriage, or under the personal supervision of an officer, to the factory specified in the entry.
(e) All imported leaf tobacco until required for manufacture, and afterwards so far as practicable, shall be kept separate, and all stems, refuse, clippings, and waste arising from its manufacture shall also be kept separate; and such stems, refuse, clippings, and waste shall be weighed by an officer, and, having been destroyed for human use as tobacco as the collector directs, may be removed free of duty.
(f) All vessels, trays, and machinery used in the manufacture of the leaf tobacco shall have a notice affixed thereto containing the words “For export only.”
(g) All tobacco manufactured shall be put up in packages of such size and weight as the collector directs, and the manufacturer shall mark on each package his name and address, a consecutive number, the gross weight of the package, the net weight of the contents, and the words “ For export only.”
(h) All cigars and cigarettes manufactured shall be put into boxes of a size approved by the collector, and the manufacturer shall mark on each box the factory number, and the words “For export only.”
(i) If any package or box containing any tobacco, cigars, or cigarettes manufactured is enclosed in any outer cover, the manufacturer shall mark on the outer cover his name and address, the net weight of the contents, and the words “For export only.”
(j) All tobacco, cigars, cigarettes, and snuff manufactured shall be kept in a safe store room, approved by the collector, separate from any other tobacco, cigars, cigarettes, and snuff, and every door to such store room shall be provided with a lock supplied by the collector at the expense of the manufacturer, the key to which shall be kept by an officer.
(k) No tobacco, cigars, cigarettes, and snuff manufactured shall be exported, or shipped as ships’ stores, except by authority of the collector, in any quantity less than 20 lbs. net weight if tobacco, and 10 lbs. net weight if cigars, cigarettes, or snuff.
Scale of Fees for Warehouses at Out Ports to be paid by Licensees.
In places other than Sydney, Melbourne, Brisbane, Hobart, Adelaide, and Port Adelaide, Perth, and Fremantle, the annual fees to be charged for each description of warehouse licensed shall be as follow:—
| (1) For all warehouses where the whole services of a locker are required............................................... | £150 | 0 | 0 |
| (2) For all warehouses where half the services of a locker are required.................................................. | 100 | 0 | 0 |
| (3) General, private, and manufacturing warehouses not requiring half the services of a locker, such fee not being less than £5 nor more than £30, as the Minister shall fix in each case. | |||
| (4) Machinery warehouses where the value of the goods warehoused does not exceed £500 | 5 | 0 | 0 |
| Where the value of the goods warehoused exceeds £500 but does not exceed £1,000 | 7 | 10 | 0 |
| Where the value of the goods warehoused exceeds £1,000 an additional fee of £2 10s. shall be charged for every additional £500 or part thereof in value of the goods up to a total of £4,500 | |||
| Where the value of the goods warehoused is over £4,500 | 30 | 0 | 0 |
In cases (3) and (4) the services of a locker when required shall be paid for at the rate of 2s. per hour or part thereof.
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