Customs Regulations (Cth)

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STATUTORY RULES.

1904. No. 25.

Commonwealth of Australia.

Department of Trade and Customs.

16th June, 1904.

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 of 1901, has been pleased to make the following Regulations, such Regulations to take effect on and from the first day of July, 1904.

ANDREW FISHER,

Minister of State for Trade and Customs.

 

CUSTOMS REGULATIONS.

 

Sec. 14.THE CUSTOMS FLAG.

1. The Customs flag shall be the Flag of the Commonwealth of Australia (Blue Ensign), with the addition in the fly of the letters “H.M.C.” in white in bold character.

 

Sec. 20. CARRIAGE, BOAT, AND LIGHTER LICENCES.

2. Licences for carriages, boats, and lighters may be issued by the State Collector according to Forms 1 and 2.

3. An annual fee of Five shillings shall be payable in advance on the 1st January of each year, for each carriage, boat, or lighter in respect of which a licence is issued, provided that for every licence issued on or after 1st July, the fee for the unexpired portion of the year shall be Two shillings and sixpence.

4. A licence shall, unless revoked, remain in force so long as the prescribed fee is paid.

5. Applications for Carriage, Boat, and Lighter Licences shall be made to the Collector, in writing, and shall be accompanied by the amount of the licence-fee.

 

6.  One licence may be issued in respect of all carriages, boats, or lighters owned by one person.

7. Each carriage, boat, or lighter must have a separate and consecutive number (for each port), which must be painted prominently thereon with the letters “H.M.C.”

8. Before a Carriage, Boat, or Lighter Licence is issued, the owner of the carriage, lighter, or boat to be licensed shall give security for each such carriage, boat, or lighter in the sum of £ 100 with one approved surety.

9.  The conditions of the security for a Carriage Licence shall be as follow:—

(a)The carriage shall not be used in contravention of any Customs Acts.

(b)When the carriage is being used in the conveyance of goods subject to the control of the Customs, the driver of the carriage shall proceed to his destination as quickly and directly as possible, and shall hand over the goods intact to the proper officer, together with any Customs documents handed to him in connexion therewith.

(c)The owner of the carriage shall be responsible for the duty (if any) on any deficiency between the quantity of goods loaded on and that delivered from the carriage.

10. The conditions of the security for a Boat or Lighter Licence shall be as follow:—

(a)The boat or lighter shall not be used in contravention of any Customs Acts.

(b)When being used in the conveyance of goods subject to the control of the Customs, the boat or lighter shall be taken as quickly and directly as possible to the place appointed for the landing or discharge of the goods, and the person in charge of the boat or lighter shall hand over the goods intact to the proper officer, together with any Customs documents handed to him in connexion therewith.

(c)All entrances to the hold shall be capable of being firmly secured; and locks and fittings, approved by the proper officer, shall be supplied at the expense of the owner.

(d)The owner of the boat or lighter shall be responsible for the duty (if any) on any deficiency between the quantity of goods loaded on and that delivered from the boat or lighter.

11. If any licensed carriage, boat, or lighter is sold, lost, or rendered unfit for the purpose for which it was licensed, the licence shall be returned to the Collector, and shall be revoked if it is for that carriage, boat, or lighter only, or amended to exclude that carriage, boat, or lighter if more than one is included in the licence.

12. The number allotted to any carriage, boat, or lighter shall not be placed on any other carriage, boat, or lighter.

13. The name of the owner of each carriage, boat, or lighter licensed under these Regulations shall be legibly painted on the carriage, boat, or lighter.

Sec. 28.WORKING DAYS AND HOURS.

14. The working days and hours of the Customs shall be as follow:—

Days.

All days except Sundays and Public Holidays.

By special permission of the Minister work may be allowed on any Sunday or public holiday for such time as is approved in each case.

Hours.

Outdoor.—For the loading on or discharge of goods from ships, and delivery and receipt according to entry of goods subject to Customs control—8 a.m. to 5 p.m., provided that in regard to any State the Minister may by order direct that such hours may be varied, but so that they shall not be less than 44 clear working hours per week.

Indoor.—9 a.m. to 4.30 p.m.

On Saturday work shall cease at noon.

15. The Comptroller may by order require, in regard to any particular port, that the discharge of cargo entered for the warehouse shall cease at any time during the above hours, in order to enable the goods discharged to be received into the Licensed Warehouses for which they are entered, before 5 p.m.

16. The Collector may grant permits to load, discharge, or deliver or receive goods before or after these hours in Form 3.

 

Sec. 29.OVERTIME RATES.

17. When work is permitted before or after the prescribed hours, or on any Sunday or Holiday, the rates to be charged for the services of the officers employed shall be as follows, viz.:—

(a)Officers of the Indoor Staff, 2s. per hour or part thereof.

(b)Officers in charge of the loading or discharge of goods on or from ships or the delivery or receipt of goods under entry, 2s. per hour or part thereof.

(c)Officers acting under the direct supervision of a superior officer, 1s. 6d. per hour or part thereof.

(d)For officers clearing vessels, 2s. per hour or part thereof.

These charges shall be calculated from the hour the officer is required to attend.

18. In cases where officers are required to attend between 10 p.m. and 6 a.m., the above rates shall be half as much again, provided that in the case of officers mentioned in (a) and (b),the total charge from 6 p.m. to 6 a.m. shall not exceed 20s., and for those mentioned in (c) 15s.

19. Where officers are required to proceed on special duty away from their ordinary stations, the charge shall be such as the Minister may order.

20. The money received for overtime shall be held by the Department and may be paid to the officers who have earned the same, at the rates mentioned above.

a 2

 

Sec. 41.LANDING OF BAGGAGE.

21. Passengers’ personal baggage, not being dutiable goods, shall be unshipped only by authority, and at a legal landing place, and shall not be removed from the place of examination except by authority.

 

Sec. 52. IMPORTATION OF SUBSTITUTES FOR BUTTER.

22. 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 each case is distinctly branded with the name of the article contained therein.

 

Sec. 53.SIZES OF PACKAGES FOR IMPORTATION OF SPIRITS, TOBACCO, ETC.

23. Importations of Spirits, Opium, Tobacco, Cigars, Cigarettes, and Snuff shall only be made in packages containing not less than the following quantities:—

Spirits in cases (not being perfumed or medicinal)

Spirits in bulk............................................

Opium......................................................

Tobacco, manufactured..............................

Snuff........................................................

Cigars.......................................................

Cigarettes..................................................

2 gallons (reputed)

5 „

20 pounds net weight.

20 „ „

10 „ „

20 „ „

20 „ „

Provided that importations may be made in less quantities, subject to the conditions that the duty shall be actually paid immediately on importation and that the Collector shall approve of such importation, being first satisfied that the goods are samples only, or are intended for private use only by the importer or for medicinal use only, or are surplus ship’s stores.

 

Sec. 54.STANDARD FOR TEA.

24. Tea which does not comply with the following standard of strength and purity shall be deemed unfit for human use:—

Total aqueous tea extract............................

Total ash...................................................

Soluble ash...............................................

not less than 30 per cent.

not more than 8 per cent.

not less than 3 per cent.

The analysis to be made on the tea dried at a temperature of 212 deg. F. and then powdered and totally exhausted with boiling distilled water.

—————

SIGNAL WHEN REQUIRING SERVICES OF A CUSTOMS OFFICER.

25. The Master of a ship, who requires the services of a Customs officer on board his ship, shall hoist the British Union Jack at the peak; but if that flag is not on board he shall hoist in lieu thereof the Code flag D, in the International Code of Signals (formerly Marryat, No. 2).

Sec. 64. IMPORTATION.

Ship’s Report Inwards.

26. The report required by Section 64 shall be in Form 4.

Sec. 68. Entry of Goods.

27. Entries for home consumption shall be in triplicate, and according to Forms 6, 7, or 8, as the case requires.

28. Entries for warehousing shall be in triplicate, and according to Form 9.

29. When any person makes any entry of imported goods, he shall, on demand by an officer, produce the genuine invoice for the goods, which invoice shall be stamped with the Customs stamp, and initialed by the officer.

30. Sight entries shall be according to Form 10.

31. Transhipment entries shall be in quadruplicate, and according to Form 11.

32. On delivering goods for transhipment or transfer under transit permit to a licensed lighter, boat, or carriage, the officer attending the importing ship shall fill up and sign a lighter, boat, or cart note according to Form 12, which shall be taken with the goods by the person in charge of the lighter, boat, or carriage, who shall deliver it to the Customs officer on duty at the ship, or rail, in or by which the goods are to be exported or transferred.

Sec. 72. Time for Making Entries.

33. Entries shall be made in the case of a steamer within one, and in the case of a sailing ship within two, clear working days from the date of the ship’s report inwards (such time may be extended at the discretion of the Collector).

Sec. 74. Unshipment without Entry.

34. The Collector’s permit to discharge goods before entry is passed shall be according to Form 13.

Sec. 74. Transit Permits.

35. In cases where the owner of any goods in any ship which has arrived in any port from beyond the seas desires to transfer the goods by land or sea to any other port of the Commonwealth, the owner shall obtain a permit in Form 14, and shall give security, either general or special, to such amount as the Collector requires. Security shall be in one of Forms 15, 16, or 17, as the case requires.

36. Goods discharged from a ship pursuant to a Permit, shall, if not immediately laden in the ship, or other conveyance in which they are intended to be carried, be secured in such manner as the Collector directs.

37. The person taking out the Permit shall, so soon as any of the goods described therein have been shipped or otherwise forwarded, hand to the Collector duplicate copies of Despatch Note in Form 18, properly filled in, and receipted by the Chief Officer of the receiving ship, or other person responsible for the conveying of the goods to their destination. The Collector shall forward both duplicates to the Collector at the port

of destination of the goods, who shall retain one duplicate and return one to the Collector at the port of despatch, with an indorsement showing the receipt or non-receipt of the goods, as the case may be.

38. On arrival at the port of destination, the goods shall be entered either for home consumption, warehousing, or transhipment.

 

WAREHOUSING AND WAREHOUSES.

Sec. 87.Sorting, Bottling, Packing, or Re-packing Goods in Warehouse.

39. The following goods may be sorted, bottled, packed, or re-packed (as the case requires) in a warehouse, into packages containing not less than the quantities hereunder specified:—

Spirits, into cases....................................

2 gallons (reputed)

Spirits, into bulk......................................

5

Perfumed Spirits.....................................

½

Wine, into cases......................................

2

Wine, into bulk.......................................

14

Beer, into cases.......................................

2

Beer, into bulk........................................

18

Essences.................................................

½

Tobacco, manufactured...........................

1 caddy

Cigars.....................................................

10 lbs. net

Cigarettes................................................

10

Snuff......................................................

10

Opium....................................................

10

Cocoa, and chicory..................................

10

Coffee....................................................

20

Dried fruits.............................................

28

Saccharin................................................

10

40. Goods entered for export or for ship’s stores may be packed or re-packed into packages of sizes approved by the Collector.

41. For bonâ fide travellers’ samples a re-pack may be allowed for Tobacco of not less than one pound net weight in suitable packages, and cigars not less than 25 cigars in one box.

42. In the case of ad valorem goods a re-pack and delivery may be allowed of packages containing goods, the duty on which is not less than 20s.

43. As to any goods not specified in this Regulation, the Minister may by notice in the Gazette permit any such goods to be re-packed, packed, bottled or sorted on such conditions and under such restrictions as are specified in such notice.

44. Goods packed, re-packed, or bottled in bond may be labelled or marked in such manner as the Collector may approve, provided that no misleading label or mark shall be placed on them.

45. Any goods, sorted, bottled, packed, or re-packed under these Regulations may be delivered from the Warehouse at the specified quantities.

46. Applications for permission to sort, bottle, pack, re-pack, or re-gauge shall be in one of Forms 19, 20, and 21.

Scale of Fees for Warehouses to be paid by Licensees.

General and Private Warehouses.

47. In Sydney, Melbourne, Brisbane, Hobart, Adelaide, and Port Adelaide, Perth, and Fremantle, the annual fees to be charged for licences for general and private warehouses where the whole or half the services of a locker are not required, shall be according to the following scale:—

For warehouses having a tonnage capacity under 250 tons.......................................

£ 20

For warehouses having a tonnage capacity of 250 tons and under 500 tons...............

£ 30

For warehouses having a tonnage capacity of 500 tons and under 1,000 tons............

£ 40

For warehouses having a tonnage capacity of 1,000 tons and over............................

£ 50

48. In places other than those above specified, the fees shall be three-fourths of the above amounts.

49. The tonnage capacity of each warehouse shall be calculated at the rate of 40 cubic feet to the ton, but so that not more than 10 feet above the level of each floor shall be included in the tonnage capacity.

50. The services of a locker when required shall be paid for at the rate of Two shillings per hour or part thereof.

Machinery Warehouses.

51. In places other than Sydney, Melbourne, Brisbane, Hobart, Adelaide, Port Adelaide, Perth, and Fremantle, the annual fee to be charged for each Machinery Warehouse licensed shall be:—

(1) Where the whole services of a locker are required.................................................... £ 150

(2) Where half the services of a locker are required....................................................... £ 100

52. At all places where the whole or half the services of a locker are not required, the fee shall be determined by the Minister. In such cases the services of a locker when required shall be paid for at the rate of Two shillings per hour or part thereof.

Manufacturing Warehouses.

53. The fees prescribed for Machinery Warehouses in places other than Sydney, Melbourne, Brisbane, Hobart, Adelaide, Port Adelaide, Perth, and Fremantle shall be charged also for Manufacturing Warehouses in cases where the whole or half the services of a locker are required.

54. At all places where the whole or half the services of a locker are not required the annual fee shall be £5. In such cases the services of a locker, when required, shall be paid for at the rate of Two shillings per hour or part thereof.

55. Any factory licensed under the Excise Acts as a factory wherein sugar is received to be refined, or as a factory wherein tobacco, cigars, cigarettes, and snuff are manufactured for export, may also be licensed as a Manufacturing Warehouse, under the Customs Act 1901.

The annual fee chargeable for the licence under the Customs Act 1901 shall be £ 5.

The licence shall have effect so long only as the Excise licence is in force.

Sec. 89.MANUFACTURING IN LICENSED WAREHOUSES.

General Provisions.

56. 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 Comptroller 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 Collector.

(f) Allowances for waste may be allowed as the State Collector deems just, subject to the approval of the Comptroller.

(g)The goods manufactured shall be subject to the control of the Customs until delivery for home consumption or until exportation.

Provisions relating to Manufacture for Home Consumption.

57. The following articles may be manufactured for home consumption:—

Cordials, Tinctures, Essences, Ethers, Medicines, Toilet Preparations containing Spirits, Perfumed Spirits, Spices, Pearl Barley, Refined Sugar, Treacle, and Golden Syrup, Rice and Starch, and any other articles that the Minister by Gazette notice allows, and under such conditions and restrictions as the Minister prescribes in each case.

58. Duty shall be paid on the finished article on entry for home consumption, as follows:—

(a)If the article would, if imported, be free of duty, then it shall be free.

(b)If the duties on goods used in a manufacturing warehouse for the manufacture of articles for home consumption, after due allowance for waste, total less than the duty on the finished article, then the finished article may be cleared for home consumption on payment of such total. But no finished article subject to duty of excise shall be cleared for home consumption without payment of such duty.

(c)If 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 that rate if the spirits used in the manufacture were imported, but if the spirits used in the manufacture were Australian spirits, then duty shall be paid at the rate specified in the Excise Tariff on the quantity of proof spirits contained in the article.

(d)In other cases duty shall be paid at the same rate as if the article had been imported in its finished state.

(e)If the residue of the material left after manufacture is an article which would be dutiable on importation, that article may be delivered at the import rate of duty thereon.

Provisions relating to Manufacture for Export.

59. The following articles may be manufactured for export, viz.:—

Cordials, Tinctures, Essences, Medicines, Spirits, Toilet Preparations containing Spirits, Perfumed Spirits, Tobacco, Cigars, Cigarettes, Snuff, Starch, Spices, Pearl Barley, Compressed Fodder, Refined Sugar, Treacle, Golden Syrup, Jam, Biscuits, Cakes, Jellies, Confectionery, Plum Puddings, Mince-meat, Pies, Preserved Fruit, Putty, Dressed Rice, Coffee and Chicory, Linseed Oil, and any other article the Minister by Gazette notice allows, and under such restrictions and conditions as the Minister prescribes in each case.

60. The following special provisions shall apply to the manufacture of tobacco, cigars, and cigarettes and snuff:—

(a)The warehouse where the manufacture is carried on shall be licensed as a factory under the Excise Act 1901.

(b)Imported leaf tobacco only shall be used in the manufacture.

(c)An entry of the leaf tobacco shall be made, specifying that it is for the manufacture of tobacco, cigars, snuff, and cigarettes for export, and the name of the factory stated where the manufacture is to be carried on.

(d)Before the entry is passed, security shall be given to the satisfaction of the Collector that all tobacco, cigars, and cigarettes manufactured from the leaf tobacco shall be exported.

(e)After the entry has been passed, the leaf tobacco shall forthwith be conveyed in a licensed carriage, or under the personal supervision of an officer, to the factory specified in the entry.

(f) The leaf tobacco shall be kept at the factory separate from all other leaf tobacco, and shall be separately manufactured into tobacco, cigars, or cigarettes, and all stems, refuse, clippings, or waste arising from the manufacture shall be kept separate from all other stems, refuse, clippings, or waste.

(g)All stems, refuse, clippings, and waste arising from the manufacture shall be weighed by an officer and then destroyed in such manner as the Collector directs.

(h)All vessels, trays, and machinery used in the manufacture, or on which the leaf tobacco while undergoing manufacture is placed, shall have a notice affixed thereto containing the words “Under Bond. For export only.”

(i)All tobacco manufactured from the leaf tobacco shall be put up in packages of such size and weight as the Comptroller directs, and the manufacturer shall mark on each external 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.”

(j)All cigars and cigarettes manufactured from the leaf tobacco shall be put into boxes of a size approved by the Comptroller, and the manufacturer shall mark on each box the factory number, the State number, and the words “For export only.”

(k)If any package or box containing any tobacco, cigars, or cigarettes manufactured from the leaf tobacco 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.”

 

(l) All tobacco, cigars, and cigarettes manufactured from the leaf tobacco shall be kept in a safe store-room, approved by the Collector, separate from any other tobacco, cigars, and cigarettes, and every door to the store-room shall be provided with a lock supplied by the Collector at the expense of the manufacturer, and the key shall be kept by an officer.

(m)No tobacco, cigars, and cigarettes manufactured from the leaf tobacco shall be exported, or shipped as ships’ stores, in any quantity less than 10 lbs. net weight.

Reduction of Spirits in Bond.

61. The owner of any warehoused spirits may, by permission of the Collector, reduce the strength of the spirits in the warehouse. The operation shall be done under the supervision of the locker, but if his services are not available, under that of a special officer, whose services must be paid for by the person applying for permission to reduce the spirits. No spirits shall be reduced to a lower strength than 25 per centum under proof.

Spirits reduced below proof shall be charged duty at proof strength.

Sec. 90.METHYLATION OF SPIRITS.

62. Spirits subject to Customs control may be methylated as provided by these regulations under the following conditions:—

(a)Notice shall be given to the proper officer by the person intending to methylate, specifying the particulars of the spirits to be methylated.

(b)The quantity of spirits to be methylated at any one time shall be not less than one quarter-cask.

(c)When necessary a mixing vat shall be provided of sufficient capacity to admit of the spirits being properly methylated.

(d)The methylation shall be done under the supervision and to the satisfaction of an officer, whose services must be paid for by the applicant.

(e)Spirits methylated in the warehouse shall not be delivered in vessels containing less than 5 gallons.

63. The methylation shall be effected by the addition to the spirit of such materials or methyl and in such proportions as the Comptroller-General directs.

64. In the case of Spirits which are intended to be used in connexion with any public institution for the purposes of science or art, the methylation may be effected by such means as the Comptroller approves, and subject to such conditions and security as he requires.

65. Samples of all imported methylated spirits shall be taken and shall be submitted for analysis to an analyst approved by the Collector.

66. If as the result of the analysis it appears that the spirits are not methylated as required by these regulations, they shall not be delivered for home consumption until they have been so methylated.

67. Imported methylated spirits, by permission of the Collector, and subject to the preceding regulations, may be delivered for use, if the entry is accompanied by an application in writing for the spirits setting forth the name of the person by whom and the purposes for which the spirits are to be used.

 

68. All vessels containing methylated spirits shall be distinctly marked “methylated spirits.”

69. The Collector may require any person taking delivery of methylated spirits to give security for the proper use of such spirits.

 

Sec. 97.GENERAL WAREHOUSES.—EXHIBITIONS AND SHOWS.

70. For the purpose of facilitating the exhibition of goods subject to the control of the Customs, the Show Grounds and the buildings thereon of any Agricultural Society or other public body may be licensed as general warehouses, and goods subject to the control of the Customs may be warehoused therein for the purposes of exhibition at a public show held on the grounds, but shall not be allowed to remain therein for a longer period than is reasonably necessary for such purposes.

71. Security shall be given in Forms 22 or 23, as the case requires, to such amount as the Minister directs.

72. The licence-fee shall be £ 1,but the services of a locker when required shall be paid for at the rate of Two shillings (2s.) per hour, or part thereof.

 

Sec. 99.RE-GAUGE, ETC., OF GOODS.

73. (a) Any owner may, on payment of any expense in connexion therewith, obtain a re-gauge, re-measure, re-weigh, or re-examination of any bonded goods; and

(b)The Collector may at any time require a re-gauge, re-measure, re-weigh, or re-examination of the goods at the expense of the Customs.

 

Sec. 104.DELIVERY FROM WAREHOUSE.

For Home Consumption.

74. Entries for home consumption shall be according to Form 24, and shall be made in triplicate.

75. On passing such entry, a locker’s order according to Form 25 shall be issued.

76. Wines and spirits may, subject to the provisions of section 99 of the Customs Act, be duty paid and delivered at original quantity and strength, if the owner so desires.

For Exportation.

77. If considered necessary by the Collector, warehoused goods entered for exportation shall be re-weighed, re-measured, re-examined, or re-gauged, as the case requires, immediately before delivery from the warehouse.

78. If goods, after delivery for shipment, are not shipped, they shall be placed in a warehouse.

79. If goods removed for shipment at another port are not produced or shipped, and a satisfactory explanation for such non-production or non-shipment is not made to the Collector, duty must be paid thereon by the exporter. Entry shall be in Form 27, and locker’s order in Form 28.

For Removal.

80. Entries for removal shall be according to Forms 26 or 27, provided for local removal or removal coastwise or inland, and shall be made in triplicate.

81. On passing the entry, a locker’s order, according to Form 28 or 29, as the case requires, shall be issued.

82. When goods are entered for removal or transfer, the owner shall, prior to their removal, give security in the sum equal to the amount of the duty payable on the goods for the safe deposit of the goods in the warehouse for which they are entered.

83. Goods removed from one warehouse to another shall be re-gauged, re-weighed, or re-measured, as the case requires, prior to being received into the latter warehouse, and the owner shall, on demand, pay the duty on any deficiency thereby ascertained.

84. When goods are removed under bond or transhipment, a despatch note in Form 30, in duplicate, shall be made out by the owner of the goods. One duplicate shall be forwarded with the goods, and one duplicate shall be retained by the Collector at the port of despatch, and forwarded to the Customs at the place to which the goods are to be sent. When the goods are received at the port of destination such duplicate shall be returned with an indorsement, showing how disposed of.

85. Applications for re-gauge, re-weigh, or re-examination of goods shall be in Form 19, 20, 21, as the case requires.

 

DUTY-PAID GOODS IN A WAREHOUSE.

86. No free goods shall be received into any Licensed Warehouse without special authority of the Collector.

87. Any goods allowed to remain in a warehouse after payment of duty shall, so far as the Customs are concerned, remain at the risk of the owner, and the Customs shall not be liable in any way to any claim of any kind whatsoever in connexion therewith. Any such goods may, after due notice to the owner, be removed by the licensee on the order of the Collector.

Sec. 107. Rent and Charges Payable for Goods Warehoused in King’s Warehouses.

88. Rent and charges according to the following scale shall be paid in respect of goods warehoused in any King’s warehouse:—

Articles.

Receipt and Delivery.

Rent per week.

For each Repack

For each Re-gauge.

For each Reweigh

For each Examination.

s.d.

s.d.

s.d.

s.d.

s.d.

Liquids in bulk, per package—

Tun, butt, or pipe, 84 gallons and over

1 6

0 6

4 0

1 6

Hogshead or puncheon, 45 gallons and under 84 gallons

1 0

0 2½

2 0

1 0

Barrel or quarter-cask, over 30 gallons and under 45 gallons

0 8

0 1½

1 6

0 9

 

Rent and Charges for Goods Warehoused, &c.—continued.

Articles.

Receipt and Delivery.

Rent per week.

For each Repack.

For each Re-gauge.

For each Reweigh.

For each Examination.

s.d.

s.d.

s.d.

s.d.

s.d.

Liquids in bulk, per package—

Over 20 gallons and not exceeding 30 gallons.........................................................

0 6

0 1

1 0

0 9

Octave, keg, drum, or smaller packages, 20 gallons and under.........................................................

0 4

0 0¾

Liquids in bottle or tins—

Spirits, kerosene, oils, gasoline, disinfectants and the like—

Packages containing 5 gallons and upwards......................................................... .........................................................

0 3

0 0¾

Packages containing 3 gallons and under 5 gallons.........................................................

0 2

0 0½

2d. per pkg.

Packages containing under 3 gallons................................................

0 1

0 0¼

Tobacco—

Tobacco, per cwt. net, or any portion thereof.........................................................

0 6

0 0¼

Cigars, cigarettes, and snuff, per package, 90 lbs. net weight and over...................................................

1 0

0 2

6d. per package

1s. per package

Cigars, cigarettes, and snuff, per package, 40 lbs. and under 90 lbs. net weight.........................................................

0 9

0 1½

Ditto under 40 lbs. net weight

0 6

0 1

Dry goods—

Case, crate, cask, bale, box, bundle, trunk, bag, keg, firkin, or package, per ton of 40 cubic feet.........................................................

3 0

0 6

2 0

3s. per ton weight

Opium, per package.........................................................

0 6

0 2

1 0

Grain, rice, oatmeal, flour, salt, sugar, and the like.........................................................

1/6 per ton weight

6d. per ton weight

Heavy goods, machinery, metals and manufactures thereof, and goods not otherwise enumerated, per ton weight...................................................

3 0

0 8

1s per ton weight

3s. per ton of 40 cub. feet or 1s. for each single package

Timber, per load of 50 cubic feet.........................................................

0 6

0 1

1s. per ton of 50 cubic feet

Goods of such value as in the opinion of the Collector require special precaution for safety—

For every £50 of value...................................................

0 6

0 6

1s. per pkg.

Goods not otherwise specified to be rated according to weight or measurement at the option of the Collector. Minimum charge 1d.

Where charges are levied by weight or measurement, at per ton, fractional parts to be charged in the same proportion.

Rent and Charges Payable for Goods Deposited in King’s Warehouses by Order of Collector.

89. Rent and charges according to the following scale shall be paid in respect of goods deposited in any King’s warehouse by order of the Collector:—

Articles.

Receipt and Delivery.*

Rent per week.

s. d.

s.d.

Liquids in bulk—

Tun, butt, or pipe, 84 gallons and over.......................................................

1 6

0 8

Hogshead or puncheon, 45 gallons and under 84........................................

Barrel or quarter-cask, 25 gallons and under 45..........................................

Octave, keg, drum, or smaller package, 25 gallons and under......................

1 0

0 6

0 4

0 4

0 3

0 2

Liquids in bottles or tins—

Packages containing 5 gallons and upwards...............................................

0 4

0 2

Packages containing under 5 gallons..........................................................

Tobacco—

0 2

0 1

Tobacco, per package...............................................................................

1 0

0 1½

Cigars, cigarettes, and snuff, per package...................................................

1 0

0 3

Dry goods—

Case, crate, cask, bale, box, bundle, trunk, bag, keg, firkin, or package, per ton of 40 cubic feet, and so in proportion for any greater or less quantity..........................

3 0

1 0

Opium, per package.................................................................................

0 6

0 3

Heavy goods, machinery, metals and manufactures thereof, and goods not otherwise enumerated, per ton weight, and so in proportion for any greater or less quantity

3 0

1 0

Timber, per 100 superficial feet.................................................................

0 6

0 2

Goods of such value as in the opinion of the Collector require special precautions for safety—

For every £50 of value..............................................................................

0 6

1 0

* When the receipt or delivery is effected by the importer at his own expense, such fees will not be charged.

Goods not otherwise specified to be rated according to weight or measurement at the option of the Collector.

 

Sec. 114. EXPORTATION.

Stiffening Permit.—Entry Outwards and Entry for Export.

90. The permission of the Collector to stiffen a ship shall be according to Form 31.

91. The entry of a ship outwards shall be according to Form 32.

92. The entry of goods for export shall be according to Form 33.

Sec. 119. Clearance.

93. The Outward Manifest shall be according to Form 34.

Sec. 118.

94. The Certificate of Clearance to be issued to ships shall be according to Form 35.

Sec. 122.

95. Before any Certificate of Clearance is granted, the officer attending the ship shall fill in and forward to the Collector a Rummage Certificate according to Form 36.

 

Sec. 126. Landing Certificate.

96. The certificate referred to in Section 126 shall be according to Form 37, and may be given to an officer of Customs of the port where the goods are landed, or by any British Consul, and, in places where there is neither, by any British resident.

 

Secs. 127, 129.SHIPS’ STORES.

97. The prescribed allowance of Ships’ Stores shall be such as the Collector, having regard to the voyage to be undertaken and to the number of the crew and passengers to be carried, determines in each case.

98. Masters of ships requiring stores shall make application therefor to the Collector according to Form 38. Security shall be according to Form 39.

99. The Master or Mate of the ship shall give a receipt for all stores received on board.

100. Any arrangement may be made, with the sanction of the Comptroller, for calculating the amount of duty to be paid on ships’ stores.

 

Sec. 141.STANDARDS FOR CONDENSATIONS, ETC.

101. The following shall be the standards according to which duty shall be charged on—

Nutrium Milk Powder—Three and a half times that of Preserved Milk.

Extract of Raspberry (non-spirituous)—i lb. of dry extract to be deemed equal to two and one-third gallons of fresh raspberry juice; i lb. of liquid extract to be deemed equal to one and four-fifths gallons of fresh raspberry juice.

Condensed Whole Egg—One dozen fluid ounces to be deemed to be equal to one dozen eggs.

 

Sec. 150.SMALL SAMPLES ALLOWED FREE OF DUTY.

102. The following samples may be allowed free of duty:—

Wines or Spirits in bulk.—From casks of 20 gallons or under, 1 gill. From casks containing more than 20 gallons, 2 gills per cask for the first 50 casks. From each additional cask, 1 gill; provided that not more than four liquid gallons shall be allowed from any one shipment. Second and subsequent samples may be taken on payment of duty thereon.

Wines or Spirits in bottle.—1 bottle for each consignment not exceeding 100 cases. For every additional 100 cases, 1 bottle; but not to exceed half a case for any one consignment. No sample to be given when the importation is under 10 cases.

Tobacco, manufactured.—Quarter of a pound for every package from 150 to 200 pounds weight.

Tobacco, unmanufactured.—Not exceeding 1 lb. per tierce. Samples of tobacco in bond may be delivered as under:—

For any package under 1 cwt...........................................................

4 ozs.

For every additional cwt..................................................................

4 ozs.

But not exceeding in any one line....................................................

2 lbs.

Cigars and Cigarettes.—Quarter of a pound per package of not less than 40 lbs., but not to exceed 1½ lbs. in any one line.

 

Sec. 151.AUSTRALIAN GOODS AND SAMPLES EXPORTED.

103. Goods the produce of Australia may within two years from the date of export be returned to Australia, provided an export entry had been passed for them.

104. Persons claiming the free return of goods must satisfy the State Collector that the goods are actually the produce of Australia, and that an export entry was passed therefor.

105. Samples of duty-paid goods may be exported and re-introduced within twelve months from the date of export free of duty, subject to the following conditions:—

(a) Inspection by an officer prior to shipment.

(b)Payment for officer’s services at rate of 1s. 6d. per hour.

(c)Entry outwards in the usual way by an export entry, giving full particulars of the samples intended to be shipped.

106. Samples so exported, on return, shall be entered as “Returned samples,” and shall be verified with the original export entry by an officer.

107. In order to secure the benefit of Section 151, the character of the goods must in no way have been altered from the condition in which they were exported.

 

Sec. 158.UNDERVALUATION OF GOODS FOR AD VALOREM DUTY.

108. Whenever the Collector has detained any goods and assessed their value he shall forthwith forward to the owner of the goods, at his last-known residence or place of business, a written notice of such assessment.

109. The value assessed by the Collector shall be taken to be the value of the goods for duty, and the entry shall be amended accordingly, unless within two days (or such further period as the Collector may consider necessary) after notice of the Collector’s assessment has been forwarded, the owner of the goods expresses his objection thereto in writing to the Collector and requests that the value may be ascertained by experts.

110. If the owner objects to the Collector’s assessment and requests that the value of the goods may be ascertained by experts, the following course shall be followed.

111. One expert shall be appointed by the owner, and another by the Collector.

112. The Collector shall then appoint a meeting of the experts, and shall himself be present.

113. The value agreed upon by the experts shall be the value of the goods for duty.

114. If the expert appointed by the owner of the goods fails to attend the meeting, the value of the goods as assessed by the Collector shall be their value for duty.

115. If the experts fail at the meeting to agree upon the value of the goods, they shall appoint a third person, to act as their umpire. Such person shall be approved by the Collector, who, if the experts cannot agree as to the appointment of an umpire, may himself make the appointment.

116. When the umpire has been appointed he shall, within such time as may be fixed by the Collector, or, as may be reasonable, state in writing to the Collector his assessment of the goods.

 

117. Decisions under these regulations shall be given in writing.

118. When, as herein provided, the value of the goods has been decided, the Collector shall give notice of the decision to the owner, who shall forthwith amend his entry in accordance therewith.

119. The experts and umpires appointed for the purposes of these regulations shall each receive a fee of not more than three guineas, to be determined by the Collector.

120. The costs of the valuation shall be paid by the owner if the decision is against him; otherwise by the Customs.

121. Every expert and umpire shall, before acting, make a declaration in Form 40.

 

Sec. 161.CUSTOMS POWER OF PURCHASE OF GOODS.

122. When in the opinion of the Collector it is expedient for the protection of the revenue to exercise the power of purchase of goods conferred by Section 161, he shall serve upon the owner of such goods a notice of seizure in Form 41. Any goods so seized shall be sold by auction or public tender as the Comptroller may direct.

 

Sec. 162.DEPOSITS OF DUTY.

123. In the following cases the provisions of Section 162 shall apply:—

Bonâ fide Travellers’ Samples.

Goods imported for the purposes of public exhibition or entertainment.

Goods the personal property of bonâ fide tourists or temporary residents.

Wedding presents.

Goods imported into Australia for the purpose of being repaired or put together, provided that—

(a)The owner makes application, in writing, to the Collector for permission to take delivery of the goods, and states therein a description of the goods, and that they are imported for the purpose of being repaired or put together, and are intended to be exported when the repairs or putting together are completed.

(b)The goods are examined by an officer before delivery, and also before shipment for export.

 

Perishable Goods.

124. Importers may, in anticipation of entry, deposit with the Collector a sum of money to cover the duty on any perishable goods imported in any ship.

 

Sec. 163.REFUNDS, REBATES, OR REMISSIONS OF DUTY.

125. Claims for refund, rebate, or remission of duty shall be made, according to Form 42, to the Collector at the port where the duty has been paid or is payable.

126. Such claims shall be made not later than three days after the goods have passed from the control of the Customs or the duty has been paid, or such further time not later than one week from such passing or

payment as the Comptroller, in writing, allows. But unless made as aforesaid no such claim shall be received or allowed. Provided that in cases where it is clear on the face of the invoice and entry that duty has been overpaid, a refund of the duty paid in excess may be allowed, although the claim for refund has not been made within such time.

127. Any claim made on the ground that goods have received damage, or have been pillaged during the voyage, must be accompanied by a declaration according to Form 43.

128. In cases where there is clear evidence that any goods entered have not been landed from or are not in any importing ship, a refund or remission of duty may be allowed by the Collector.

 

Sec. 167.DISPUTES AS TO DUTY.

129.  If any person disputes the amount or rate of duty demanded on any goods, or the liability of any goods to duty, and deposits the duty demanded, he shall, at the time of making the deposit, give to the Collector a memorandum of deposit according to Form 44.

 

Sec. 168.DRAWBACK REGULATIONS.

Goods on which Drawback Allowed.

130. Drawback of the full amount of duty paid shall be allowed on all goods other than spirits, wine, beer, tobacco, cigars, cigarettes, and opium on the due exportation thereof, either in the original packages or in packages packed in the presence of an officer provided that goods shipped for drawback in other than original packages are exported within three years from date of importation.

131. As to manufactured articles, a drawback may be allowed on the actual quantity of imported material used in such manufacture to the extent of the duty paid on original importation. Drawback under this Regulation shall only be allowed in respect of such material as the Minister may specify by order in the Gazette, and under such conditions and restrictions as the Minister prescribes in each case.

132. Drawback of the import duty paid on sugar used in the manufacture of the following articles may, subject to the Customs Act 1901, be allowed on the exportation of the articles, but so that no allowance shall be made for sugar contents in excess of the following proportions to the total weight of the articles:—

Confectionery, comfits, succades, sweetmeats, and sugar candy...

2/3rds.

Jams and Jellies.........................................................................

5/12ths.

Jellies, table, in packet................................................................

3/4ths.

Fruits, canned and preserved.......................................................

5/36ths.

Condensed Milk.........................................................................

7/20ths.

133. Several items of drawback, though each less than£1, may, if they total £1,be included and allowed in one claim or debenture.

134. No drawback of duty shall be allowed on second-hand goods. Second-hand goods shall be deemed to mean any goods which after first importation have been used. Provided that temporary use for purposes of inspection or exhibition only shall not render any article second-hand.

 

Drawback on Oils.

135. Drawback on oils in original packages, or repacked or blended may be allowed subject to the following conditions:—

(a) Oils in the same condition as imported and in original packages, and oils re-packed in their imported condition into other packages.—Samples in duplicate are to be drawn for analysis, and sealed and labelled for identification.

Oils blended from imported oils.

(b)Samples in duplicate to be drawn as above from the original packages before blending; also samples of any other ingredient intended to be blended with the oil as originally imported.

Samples in duplicate to be taken in same manner of the blended article.

(c)All samples must be drawn by an officer, and the packing, re-packing, or blending, as the case may be, done under his supervision.

(d)One sample to be submitted for analysis by the officer and the other to be retained by the exporter.

(e)In the case of blended oils, the drawback entry to contain full particulars of the oils used, and of any other materials that are added to them.

(f) No drawback claim to be passed for payment unless the result of the analysis confirms the nature and classification of the oils, as described in the entry and claim.

(g)If the exporter desires to store on his premises for future export oils re-packed or blended under supervision, a re-pack sheet must be furnished by the drawback officer to the Inspector of Drawbacks, giving full particulars with regard to the nature and quantity of the oils, and on shipment the quantity is to be written off the re-pack sheet.

(h)If re-packed into casks, the bung and spile of each cask to be sealed with sealing-wax. In other instances, the packages to be sealed or secured and stored to the satisfaction of the Collector.

Notice of Intention to Pack.

136. When goods to be exported under drawback require to be packed for that purpose, the owner shall give written notice in Form 45 to the Collector of his intention to pack at least six working hours before packing, and the packing shall be done in the presence of an officer. The notice shall be acompanied by a detailed statement of the goods intended to be packed.

Packing.

137. All goods under drawback shall be examined by the proper officer.

138. Every facility desired must be given to the examining officer to enable him to superintend the examination and packing of goods entered for drawback, and to take a correct account thereof.

139. Upon the completion of the packing the goods must be secured to the satisfaction of the proper officer, and a distinctive mark or label placed on each package, which shall then be despatched in charge of a

licensed carrier into a Customs shed, or delivered to the custody of the export officer for shipment; or if not forthwith so removed, they must be deposited in some secure room or other place approved by the Collector, under the lock of the Crown, or under seal, until removal for shipment.

140. Should the Collector desire, any goods already packed may be re-opened or re-examined after having been passed by the drawback officer; and the unpacking or re-packing of such goods shall be conducted by, or at the expense of, the exporter.

141. If the exporter cannot specify the number of packages in the entry at the time of passing, the number may be inserted prior to the removal of the packages.

Entry for Drawback.

142. An export entry in duplicate must be made in Form 46, and a despatch note prepared in Form 47. The declaration must be made on one copy of the entry.

143. The entry shall specify any goods made in Australia from imported duty-paid material, and the quantity and value of such material.

144. The amount of drawback claimed, or to be claimed, upon goods shall in no case be included in the value for drawback.

Sec. 172.

145. Drawback debentures shall be according to Form 48.

Payment of Drawback in Certain Cases.

146. The Comptroller may cause any debenture to be passed for payment though these regulations may not have been strictly complied with.

Payment for Officers’ Services.

147. Exporters of goods for drawback shall pay to the Collector a charge of One shilling and sixpence per hour, or any portion of an hour, for the time an officer is employed on their application under these Regulations, and any other expense incurred on their behalf, and no debenture shall be passed for payment until such expenses have been paid.

 

Secs. 178, 179.COASTING TRADE.

148. The master of a ship carrying goods for one State to another shall—

(a)Give security, either general or special, to such amount and with such conditions as the Collector directs.

(b)Before departure from any port present to the Collector a Transire in Form 49, in duplicate, containing full particulars of all his cargo. One of such duplicates shall be retained by the Collector and one returned to the master of the ship.

(c)Discharge his cargo at a legal port, and during such working days and hours only, as are prescribed in regard to cargo loaded on or delivered from any ship under Section 28 of this Act, except with the consent of the Collector.

(d)Permit the officer to examine any cargo.

(e)Within 24 hours after arrival at the port of discharge deliver his Transire to the Collector, and produce all documents required, and answer all questions put to him by the Collector.

 

Sec. 179. Vessels Trading within the Limits of a State.

149. The master of every ship trading within the limits of any State shall take out a Transire for each voyage of his ship, or, at the discretion of the Collector, a General Transire according to Form 50, to be in force for a period of six months from date of issue, and subject to the following conditions :—

(1) The master shall keep on board a cargo-book, in which shall be entered—

The name of the ship and her master.

The port to which the ship belongs.

And in regard to each voyage—

The ports to which the ship is bound.

Description of all goods shipped, in bond, and the number of packages of other cargo.

Names of shippers and consignees of goods under bond.

Date of delivery of goods under bond at each port of discharge.

Time of arrival at and departure from each port.

(2) The master shall on demand produce the cargo-book for the inspection of any officer, who may take extracts from, or make any entries therein. In the event of any non-compliance with these regulations the officer may detain the cargo-book.

150. The master of a ship trading within the limits of any State if carrying dutiable goods, on every voyage on which such goods are carried, shall be subject to the same conditions and be under the same obligations as the master of an Inter-State ship.

151. Where dutiable goods are transferred within a State, the transferor shall give security to the satisfaction of the Collector, for the payment of duty due thereon.

 

Sec. 273.TRANSFER OF GOODS FROM ONE STATE TO ANOTHER.

152. For the purpose of carrying into effect Section 273 of the Customs Act 1901 the following rule is hereby prescribed:—

As to goods transferred from one State to another State, an entry shall be required. The entry may be made either by the consignor or the consignee.

153. No entry shall be required on the Inter-State transfer of goods of Australian origin in respect of which no duty of Customs or Excise can be credited on transfer under Section 93 of the Constitution Act.

154. The Collector shall, on passing any Inter-State transfer, except as between the States of New South Wales and Victoria, mark thereon, as indicated on the form, the duty (if any) to be credited to the consuming State.

155. The entry for goods transferred shall be in Form 51.

156. Where dutiable goods are transferred from one State to another, the transferor shall give security to the satisfaction of the Collector, for the payment of duty due thereon.

157. For Inter-State transfers between New South Wales and Victoria of duty paid or free goods, an entry shall be required, according to Form 52. This regulation shall apply to transfers between any other States if so directed by the Minister by notice in the Commonwealth Gazette.

TRAVELLERS’ SAMPLES.

158. Applications for transfer of Inter-State Travellers’ Samples in all instances are to be made to, and approved by, the Collector on Form 53. Security to be given guaranteeing return within six months and outward entry passed, except in case of samples stamped as provided for hereunder.

159. In cases (e.g., tinware, &c.) where the goods admit of it, and the owners do not object, a Customs stamp or die is to be used and impressed on each article.

160. In other cases (also where the owners do not object and the article admits of it) a string or cord is to be passed through or around each article and the Customs stamp affixed on a leaden dump.

161. Samples of boots and softgoods must be stamped with a Customs stamp.

162. In cases where the owners object, or the article will not admit of the above treatment, the following practice is to be carried out:—

(1) Goods to be checked by Customs Officer.

(2) Invoice and certificate indorsed by officer as correct to accompany samples to port in State to which the samples are despatched.

(3) Samples to be admitted free into such State without entry on being identified by the Customs.

(4) Samples of no commercial value to pass without certificate or security.

(5) Samples must be stamped at the initial port where duty is paid, and when so stamped may be removed, from State to State without certificate or entry.

 

Sec. 180.CUSTOMS AGENTS’ LICENCES.

163. The Comptroller may, upon application made according to Form 54, grant a licence (in Form 55) to any person to act as Customs Agent.

164. The limitation in Section 180 of the Act shall extend to the following places, namely:—Sydney, Melbourne, Brisbane, Hobart, Adelaide, and Port Adelaide, Perth and Fremantle.

165. The Comptroller may at any time by order under his hand cancel any licence so granted.

166. A copy of the order, stating the cause of cancellation, shall be delivered to the agent or left at his usual place of abode or business.

167. The agent may appeal to the Minister against the order.

168. If no appeal be made to the Minister within fourteen days after the delivery of a copy of the order, or if after appeal and consideration the order is confirmed by the Minister, the licence shall be void.

169. A fee shall be paid by the agent of Five pounds annually, payable in equal half-yearly payments in advance, on the first days of January and July in each year.

170. The security to be given for the faithful and uncorrupt conduct of the agent and of his clerks shall be in the sum of £500.

171. No Customs Agent, nor any person in his employ or under his instructions, shall act as the agent of any owner of goods unless duly authorized by such owner.

172.  No person in the employ of any Customs Agent, or under his instructions, shall act at any port in which Customs Agents require to be licensed as agent for any owner unless such person shall himself be a duly licensed Customs Agent.

173. Licensed Customs Agents, on furnishing security to the satisfaction of the Collector, may be permitted to pay the duties of Customs on goods entered by them at or before the closing time of the Customs Office on the day on which the goods were entered instead of at the time of making of each entry.

 

Sec. 205.SEIZURE OF SHIPS’ BOATS OR GOODS.

174. Notice of seizure of ships’ boats or goods under Section 205 of the Act shall be according to Form 56.

 

Sec. 218.OFFICIAL SAMPLES.

175. All samples shall be kept under the careful custody of the proper officer.

176. When not further required they shall be returned to the owner, on application.

177. If they are not, after due notice to the owner, taken away by him within 14 days, they shall be sent to the King’s warehouse and sold.

178. No unauthorized person is to have access to samples.

179. Only such samples shall be taken as the circumstances absolutely require, and no officer shall consume or make use of them in any other way than may be necessary for the due performance of his official duties.

 

Sec. 246.RIGHT OF TRIAL IN HIGH OR STATE SUPREME COURT.

180. A defendant in a Customs prosecution, where the penalty exceeds One hundred pounds, and the excess is not abandoned, may exercise his election to have the case tried in the High Court of Australia, or the Supreme Court of the State in which the prosecution was instituted, by serving on the prosecutor and filing in the Court in which the prosecution was instituted a notice in accordance with Form 57.

181. The prosecutor, within seven days after the notice of election has been served upon him, shall exercise his option under Section 246 of the Act by serving on the defendant and filing in the Court in which the prosecution was instituted a notice specifying the Court in which the case is to be tried.

182. If the prosecutor fails to comply with the last preceding regulation, the prosecution shall be deemed to be abandoned, but the Court in which it was instituted may, on the application of the defendant, award him such costs as it deems just.

183. The proper officer of the Court in which the prosecution was instituted shall forthwith, after the prosecutor has exercised his option in accordance with these regulations, forward to the Court in which the prosecution is to be tried all documents relating to the prosecution in the possession of the first-mentioned Court.

Sec. 265.CONDUCT OF INQUIRIES.

184. The written consent of any person to the settlement of a dispute by the Minister shall be according to Form 58.

185. The following shall be the rules for the conduct of inquiries under Part XV. of the Act:—

(a)The person who occupies the position of defendant in the case shall have full opportunity of bringing forward his evidence and of defending himself.

(b)The person who occupies the position of prosecutor shall make a short statement of his case.

(c) The evidence of the witnesses supporting the charge shall be taken.

(d)Such witnesses may be cross-examined by the defendant, and re-examined by the prosecutor.

(e)The defendant’s witnesses shall then give their evidence, and the defendant may himself give evidence.

(f) Such witnesses may be cross-examined by prosecutor, and re-examined by defendant.

(g)The defendant, or person appearing for him, may then address the conductor of the inquiry, and the prosecutor shall have the right of reply.

(h)The conductor of the inquiry shall then give his decision, or reserve his decision until some future day and time which he shall announce, or, if the inquiry is conducted by any person acting under powers delegated to him by the Minister, and such powers extend only to the holding of an inquiry and no further, he shall announce that the matter will be reported to the Minister, who will give his decision in writing.

(i) The defendant may be represented by counsel, or (with the approval of the conductor of the inquiry) by some other person.

(j) The conductor of the inquiry—

Shall not regard legal forms or solemnities;

Shall direct himself by the best evidence procurable or laid before him, whether it be such evidence as the law would require or admit in other cases or not;

May reject any evidence which he considers irrelevant.

(k) All examinations shall be on oath.

(l)The conductor of the inquiry may call for, or require the production of, any evidence or witness that he thinks necessary.

Sec. 267.

186. The summons to witnesses shall be according to Form 59.

 

Sec. 276.COLLECTORS’ SALES.

187. Public notice, by advertisement in the daily newspapers, and by notice posted in a conspicuous place at the Customs House, shall be given of all sales on account of the Customs. No sales shall be held until after the expiry of one week from the first notification of same, or such longer period as the Collector may determine.

188. The following shall be the Conditions of Sale in the case of all sales by the Collector:—

(1) The goods shall be sold by public auction.

(2) No bidding shall be necessarily accepted, but subject to this condition the goods shall be knocked down to the highest bidder. If any dispute arises as to any bid, the lot shall be put up again, or the auctioneer may decide the dispute.

(3) The purchase money shall be paid in cash on the acceptance of the bid. If not so paid, the lot may be again offered, but the persons whose bid was accepted shall be liable to pay to the Collector any loss sustained by reason of his failure to comply with this condition.

(4) The goods shall be sold subject to duty and charges, and with all faults, and should there be any discrepancy between the quantity stated in the sale list and the actual quantity available for delivery, the Collector of Customs shall not be bound to deliver more than the quantity available for delivery.

(5) The goods shall be removed from the warehouse within seven days after the sale, and if not so removed, shall be subject to warehouse dues from the date of sale up to the date of delivery.

(6) All goods remaining in the warehouse after the sale shall be at the purchaser’s risk.

 

USE OF FORMS.

189. The Forms prescribed in these regulations are those in the accompanying schedule.

190. In cases where the Forms prescribed by any previous Regulations differ from those prescribed herein, the Comptroller may permit the continuance of the use of such first-named Forms up to the 1st October, 1904.

191. Any Form purporting to be used in connexion with these Regulations shall be in the Form prescribed therein, provided that the Collector may in regard to any Form presented (other than declarations), which do not literally, but do substantially, agree with the prescribed Form, permit the use of such Form.

 

REPEAL.

192. All Regulations made under the Customs Act 1901 before the commencement of these Regulations are hereby repealed, save as to anything lawfully done or as to any right, privilege, obligation, liability, penalty, or forfeiture acquired, accrued, or incurred thereunder.

 

SCHEDULE.

 

Sec. 20.FORM 1.

Australian Customs.

No.

Carriage Licence.

Here specify number of carriages to be issued.

Whereas has applied for a licence under the Customs Act 1901 for [or *] carriage numbered to be used for the conveyance of goods subject to the control of the Customs in the Port of within the State of and has given the prescribed security: Now therefore I hereby license the said carriage accordingly, subject to the prescribed conditions.

Dated at this day of 190 .

Collector of Customs.

N.B.—For conditions see back hereof.

 

Sec. 20.FORM 2.

Australian Customs.

No.

Lighter or Boat Licence.

Here specify number of lighters or boats are licensed.

Whereas has applied for a licence under the Customs Act 1901 for [or *] lighter [or boat] called the to be used within the Port of for the conveyance of goods subject to the control of the Customs, and has given the prescribed security: Now therefore I hereby license the said lighter [or boat] accordingly, subject to the prescribed conditions.

Dated this day of 190 .

Collector of Customs.

N.B.—For conditions see back hereof.

 

Sec. 28.FORM 3.

Australian Customs.

Permit to Work Overtime.

State of Port of 190 .

To the Collector of Customs.

Sir,

(a) Here state nature of work desired.

(b) Here state period, not exceeding one month.

(c) To be inserted only when discharge of goods is to take place

I request permission to (a)

before and after Customs hours when necessary during (b)

And I hereby guarantee to pay the amount of overtime payable under the Customs Act 1901 and regulations in respect of the Customs supervision of such work, [(c)and I undertake, if required by you, to protect the goods landed, at the risk of the master, owners, and agents, and to pay all expenses incurred in such protection, and to stack, sort, or otherwise deal with any goods landed under this permit to your satisfaction.]

Owner, Agent, or Master.

Permission granted.

Collector.

In cases where it is considered necessary the Collector may require a cash deposit prior to allowing overtime.

Sec. 64. FORM 4.

Australian Customs.

Ship’s Report Inwards.

State of Port of

Report of the ship of (if British, port of registry; if foreign, the country) of   tons gross and tons net, with a crew of  men, besides master, for this present voyage, from , with stores and passengers as per lists attached.

Manifest of Cargo.

No. of Line.

Place where Laden.

Marks and Numbers.

No. of Packages.

Description of Goods.

Consignees.

To be inserted by Customs.

Bonded, Duty Paid, or Free.

No. of Warrant

At what station ship lying

Agent’s name and address

I declare that the entry above written is a just report of my ship and of her lading, and that the particulars therein are true, and that I have not broken bulk nor delivered goods out of the ship since her departure from , the last place of lading, except at (stating where, if anywhere), and that the store list attached and signed by me is correct.

Master.

Signed and declared this day of 190 , in the presence of

Collector.

Note.—The cargo for each port must be separately shown, distinguishing each port of destination, and every line specified on a Bill of Lading shall be separately set out in the manifest. Ship’s report inward shall be rendered in duplicate.

 

FORM 5.

Australian Customs.

Store List.

Ship

From

Arrived

Registered

Tons

Master

Agents

Brandy, in bottles...............

No.

Other Spirits, in bottles.......

No.

Brandy, in bulk...................

gallons

Other Spirits, in bulk...........

gallons

Geneva and Gin, in bottles..

No.

Wines, sparkling (quarts)....

No.

Geneva and Gin, in bulk......

gallons

Wines, sparkling (pints)......

Whisky, in bottles...............

No.

Wines, sparkling (half-pints)

Whisky, in bulk..................

gallons

Rum, in bottles...................

No.

Rum, in bulk......................

gallons

 

Form 5—continued.

Store List—continued.

Wines, still (quarts)

No.

Pepper and Spices........................................................

lbs.

Wines, still (pints)...........................

Preserved Meats and Soups........................................................

Wines, still, in bulk

Rice........................................................

,,

Spirits, perfumed.............................

Sago and Tapioca........................................................

Beer, bottled (quarts)

Sugar........................................................

,,

Beer, bottled (pints)

Salt........................................................

Beer, in bulk....................................

gallons

Salt Meats........................................................

,,

Aerated Waters, in bottles...............

No.

Soap, Toilet........................................................

Tobacco...........................................

lbs.

 „ Common

Cigars..............................................

No.

Tea........................................................ ........................................................

,,

Cigarettes.........................................

Vinegar, in bottles........................................................

No.

Arrowroot........................................

lbs.

Vinegar, in bulk........................................................

gallons

Biscuits............................................

Vegetables, preserved........................................................

lbs.

Barley..............................................

Bicycles........................................................

No.

Beans and Peas................................

Fancy Goods........................................................

value £

Butter...............................................

Slops........................................................

value £

Bacon and Ham...............................

Spars, spare........................................................

No.

Coffee..............................................

Cocoa and Chocolate.......................

Refrigerator Stores, viz. :—

Cornflour.........................................

Fish........................................................

lbs.

Cheese.............................................

Poultry and Game........................................................

Candles............................................

Deck and Engine-room Stores.

Dholl................................................

Brushware........................................................

No.

Fruits, dried.....................................

Cordage........................................................

cwt.

Fruits, other.....................................

Kerosene........................................................

gallons

Flour................................................

Oils, Paint........................................................

Fish, preserved................................

Oils, other........................................................

Fish, salted.......................................

Paints........................................................

cwt.

Ghee................................................

Varnish........................................................

gallons

Jams and Marmalade.......................

Lard.................................................

Other dutiable articles.

Limejuice, fortified, bottles.............

No.

Limejuice, in bottles........................

Limejuice, in bulk...........................

gallons

Mustard...........................................

Molasses..........................................

lbs.

Macaroni and Vermicelli.................

Milk, preserved................................

Nuts.................................................

Oatmeal............................................

Pickles and Sauces (bottles)............

No.

I declare this to be the Store List referred to in my report inward of this date of the ship

Checked and Sealed. Master.

Officer of Customs.

The Collector, Date 190

Stores Issued.

Stores Received.

 

Sec. 68. FORM 6.

[Date to be placed here.]

190

Australian Customs.

imports.

Entry.—Fixed Rates. No.

State of

Ship

Owner

from

Port of

Reported

per

Station

Agent.

No. on Manifest.

Marks and Numbers.

Description of Goods.

Quantity or Weight.

Country of Origin.

Value.

Rate of Duty

Duty.

£

£

s.

d.

Declaration.

I, declare that I am [the agent duly authorized by ] the owner of the goods mentioned in this bill of entry, and contained in the packages therein referred to; that I enter such goods as of the value and of the description and quantities set forth, and for home consumption; and I further declare that the said goods are liable to duty of customs, and that the particulars herein are true.

Witness my hand this day of 190 .

Owner or Agent.

Declared before me day of 190 .

Collector.

Entries for goods liable to specific duties to be rendered in triplicate.

Note.—In cases where the agent of the owner makes the declaration he must sign his name as agent above.

 

Sec. 68.FORM 7.

[Date to be placed here.]

190

Australian Customs.

imports.

Entry.—Ad Valorem.

No.

State of

Ship

Owner

from

Port of

Reported

per

Station

Agent.

No. on Manifest.

Marks and Numbers.

Description of Goods.

Country of Origin.

Invoice Price.

Value for Duty.

Rate of Duty.

Duty.

£

s.

d.

£

£

s.

d.

Sec. 154.

Declaration.

I declare—

(1) That I am [the agent duly authorized by ] the owner of the goods mentioned in this entry, and enter the goods for home consumption.

(2) That the invoice now produced is the genuine invoice, and the only invoice received or expected to be received by me, or by any person to my knowledge, of the goods mentioned in this entry and contained in the packages as marked, numbered, and described therein.

(3) That the value of the goods mentioned in this entry is to the best of my belief the fair market value of the goods at the time of shipment in the principal markets of the country whence they were exported.

(4) That the price of the goods stated in the invoice is the usual and ordinary price paid for goods of the same kind and quality at the time of shipment in the country whence they were exported, without any deduction whatever, other than such as would be allowed in the ordinary course to any purchaser thereof.

(5) That the description of the goods in this entry, and the particulars in the invoice are true in every respect.

(6) That nothing on my part, nor to my knowledge on the part of any person, has been done, concealed, or suppressed, whereby the King may be defrauded of any part of the duty due on the goods.

(7) That to the best of my knowledge and belief no goods are contained in any package specified in this entry the particulars of which are not accurately set out herein.

Witness my hand this day of 190 .

(Signed) Owner or Agent.

Declared before me this day of 190 .

(Signed) C.D.,

Collector.

The above declaration shall be printed on the back of the above form of entry.

 

Sec 68.FORM 8.

[Date to be placed here.]

190

Australian Customs.

Imports.

Entry.—Free Goods.

No.

State of

Ship

Owner

from

Port of

Reported

per

Station

Agent.

No. on Manifest.

Marks and Numbers.

Description of Goods.

Quantity.

Country of Origin.

Value.

£

s.

d.

Declaration.

I, declare that I am [the agent duly authorized by ] the owner of the goods mentioned in this entry, and contained in the packages therein referred to, that I enter such goods as of the value and of the description and quantities set forth, and for home consumption, and I further declare that the said goods are not liable to duty of customs, and that the particulars given herein are in every respect true and correct.

I further declare that to the best of my knowledge and belief no goods are contained in any package specified in this entry the particulars of which are not accurately set out herein.

Witness my hand this day of 190 .

Owner or Agent.

Declared before me this day of 190 .

Collector.

 

Sec 68.FORM 9.

[Date to be placed here.]

190 .

Australian Customs.

Imports.

Warehousing Entry.No.

State of

Ship

Owner

from

Port of

Reported

Per

Station

Agent.

No. on Manifest.

Marks and Numbers.

Description of Goods.

Quantity or Weight.

Country of Origin.

Value.

Bond Mark.

£

To be warehoused at Warehouse.

I declare the above particulars to be true in every respect.

Owner. Collector.

Date , 190 .

Note.—In the case of ad valorem goods declaration on back thereof must be used in lieu of the above.

[The declaration printed on the back of Import ad valorem Form shall be printed on the back of the above form of entry, the word “bond” being substituted for “home consumption.”]

Sec. 71.FORM 10.

Australian Customs.

Sight Entry.

State of

Ship

Owner

Port of

From

Per

Date

Reported

190 .

Agent.

No. on Manifest.

Marks.

Nos.

Description of Packages.

No. and Date of Perfect Entry.

I, , owner of the above-mentioned goods [or agent being a person exclusively employed by, or agent duly authorized, or the duly authorized agent of the owner of the goods mentioned in this bill of entry and appointed as such by under an authority given him by owner] hereby declare that I have no sufficient invoice or other information in my possession or which I can immediately procure which will enable me to make a full entry of such goods [or that the genuine invoice now produced does not give sufficient information from which the goods can be properly entered].

Dated this day of 190 .

Declared before me. Owner or Agent.

Collector.

The above goods having been landed and examined, I now enter them for duty on Form herewith.

Witness my hand this day of 190 .

(Signed) Owner or Agent.

Declared before me this day of 190 .

(Signed) C.D.,

Collector.

Note.—This declaration may be printed on the back of the sight.

Sec 68.FORM 11.

Australian Customs.

Transhipment Entry.

State of Port of No.

Date 190 .

Station.

Ship from

(a) Here specify the ship or ships to which the goods are to be transhipped.

To be transhipped under bond to [ (a) ] for

Owner Per Agent.

No. on Manifest.

Marks.

Nos.

Description of Goods.

Country of Origin.

Value.

£

s.

d.

Bond No……………..taken.

Received the above-mentioned goods. Shipped as above.

Chief Officer. Landing Waiter.

Date 190 .

 

FORM 12.

Australian Customs.

Transhipment.—Lighter, Boat, or Cart Note.

State of

Port of

Date

190 .

Forwarded from the ship to the ship the undermentioned goods by licensed lighter, boat, or carriage.

No.

Landing Waiter.

Marks.

Nos.

Description of Packages and Goods.

Quantity or Value.

By whom removed.

Received the above goods for delivery to the

Landing Waiter at the ship

Lighterman or

Driver of Carriage.

    

C.3702. b

Sec. 74.FORM 13.

Australian Customs.

Permit to Discharge Ships.—Before Entry.

State of Port of 190 .

To the Collector of Customs.

Sir,

I request permission to discharge the cargoes of the following ships during the month of before the report thereof, or the passing of Customs entries.

I undertake to protect the goods when landed in such manner as you may require, and to pay all expenses incurred in protecting and warehousing the cargo, and that goods landed under this permit shall not be delivered until entries are duly passed therefor, and further that all goods landed under this permit shall be stacked, sorted, and disposed of to your satisfaction.

Master, Owner,

Wharf.

or Agent.

Permission Granted.

Collector.

Sec. 74.FORM 14.

Australian Customs.

coastwise.

Transit Permit.

Permit No.

State of

Port of

Station

Date

190 .

Permission is requested that the goods enumerated below, now in the ship from may be (a) for transit to 

Approved, per

Collector Agent.

No. on Manifest or Transire.

Marks.

Nos.

Description of Goods.

Country of Origin. (b)

Value. (b)

By What Means Conveyed.

Received the above-mentioned goods.

Goods as above shipped.

Bond given,

190

Chief Officer

Collector.

Date

(a) Here insert proposed method of transfer, i.e., whether by ship, rail, &c. This permit may, at the discretion of the Collector, cover any means of conveyance, and need not be limited to any particular coasting ship, &c.

(b) Need not be given except in cases where goods are transferred under bond

 

FORM 15.

The Commonwealth of Australia.

Security to the Customs.

By this Security the Subscribers are, pursuant to the Customs Act 1901, bound to the Customs of the Commonwealth of Australia in the sum of

subject only to this condition that if the goods described in Transit Permit No. , issued at on the day of 190 , are in accordance with the said Permit, transferred within a reasonable time to the destination therein named, viz., and there dealt with in accordance with the provisions of the Customs Act and the regulations in force thereunder, then this security shall be thereby discharged.

Dated the

day of

190 .

Names and Descriptions of Subscribers.

Signatures of Subscribers.

Signatures of Witnesses.

Note.—If liability is not intended to be joint and several and for the full amount, here state what is intended as, for example, thus—“The liability of the subscribers is joint only,” or “the liability of (mentioning subscriber) is limited to (here state amount of limit of liability or mode of ascertaining limit).”

 

FORM 16.

The Commonwealth of Australia.

Security to the Customs.

By this Security the Subscribers are, pursuant to the Customs Act 1901, bound to the Customs of the Commonwealth of Australia in the sum of

subject only to this condition that if for a period of twelve months from the date hereof, all goods laden in the ships of in pursuance of any Transit Permit granted by the Collector of Customs at shall be duly landed at

b 2

the port of destination named in such Permit, and shall there be dealt with in accordance with the provisions of the said Act, and of the regulations in force thereunder, then this security shall be thereby discharged.

Dated the day of 190 .

Names and Descriptions of Subscribers.

Signatures of Subscribers.

Signatures of Witnesses.

Note.—If liability is not intended to be joint and several and for the full amount, here state what is intended as, for example, thus—“The liability of the subscribers is joint only,” or “the liability of (mentioning subscriber) is limited to (here state amount of limit of liability or mode of ascertaining limit).”

 

FORM 17.

The Commonwealth of Australia.

Security to the Customs.

By this Security the Subscribers are, pursuant to the Customs Act 1901, bound to the Customs of the Commonwealth of Australia in the sum of

subject only to this condition that if, for a period of twelve months from the date hereof, all goods subject to the control of the Customs, and which are entered in the State of by or on behalf of

in the said State for exportation, transhipment, warehousing, or removal for warehousing elsewhere, or are unshipped for removal under Transit Permit, shall be duly dealt with in accordance with the entries made and passed, or with any Permit granted, relating thereto, and in accordance with the provisions of the said Act, and the Regulations in force thereunder, then this security shall be thereby discharged.

Dated the day of 190 .

Names and Descriptions of Subscribers.

Signatures of Subscribers.

Signatures of Witnesses.

Note.—If liability is not intended to be joint and several and for the full amount, here state what is intended as, for example, thus—“The liability of the subscribers is joint only,” or “the liability of (mentioning subscriber) is limited to (here state amount of limit of liability or mode of ascertaining limit).”

FORM 18.

Australian Customs.

Goods Transferred under Transit Permit No..

No. on Manifest or Transire.

Marks.

Nos.

Description of Goods.

Country of Origin.

Value.

On what Ship laden.

Received the above goods.

Chief Officer.

The Collector.

The above goods have been forwarded to your port.

Collector.

The above goods have been duly landed at this port.

Collector.

The Collector

 

FORM 19.

Australian Customs.

Requisition.

(Spirits and Wines.)

190 .

Warehoused at

I (or we) request permission to

re-gauge re-pack

for home consumption,

for exportation,

for removal,

the following goods, warehoused on the day of 190 .

Signature

Marks and Nos.

Description of Cask.

Description of Goods.

Original Quantity Bonded.

Original Strength.

Obscuration.

Total ..

gallons.

To the Collector,

Approved,

Collector.

Bond.

Date 190.

[On back]

I have re-gauged the cask as under:—

Bond Mark.

No.

Bung.

Wet.

Full.

Ullage.

Temp.

Ind.

Strength.

Obscuration.

And re-packed the same into:—

Nos.

Bung.

Wet.

Full.

Ullage.

Total ... ...

Gallons

„ originally

„ loss or gain

Locker.

Note.—If the spirit is measured into the re-pack cask, state so; but the dimensions must invariably be given of the ullage quantity left in the original package.

 

Sec. 87.FORM 20.

Australian Customs.

Requisition.

(Fixed Rates.)

Warehoused at

190 .

I (or we) request permission to

re-pack

re-weigh

for home consumption,

for exportation,

for removal,

the following goods, warehoused on the day

of 190 .

Signature

Mark and No. of Package.

Description of Package.

Description of Goods.

Original Net Quantity Bonded.

Original Tare.

To the Collector,

Approved,

Collector.

Bond.

Date 190 .

I have re-weighed the within-mentioned package  as under:—

Bond Mark.

No.

Gross Weight.

Tare.

Net Weight.

And divided and re-packed the same into—

Nos.

Gross Weight.

Tare.

Net Weight.

Total Net Weight

Originally bonded Loss.

Re-pack of Cases Tobacco and Cigars to be returned. Re-packed into—

Nos.

Number of Boxes.

Net lb. each.

Total lb. net.

Total Net Weight.

Locker.

 

Sec. 87.FORM 21.

Australian Customs.

Requisition.

(Ad Valorem Rates.)

190 .

Warehoused at

I (or we) request permission to re-pack

the following goods, warehoused on the

Signature

for home consumption,

for exportation,

for removal,

day of 190 .

 

Bond Mark.

No.

Description of Goods.

Value.

To the Collector,

Approved,

Collector.

Bond.

Date 190 .

I have re-packed the within-mentioned package as under:—

Bond Mark.

No.

Description of Goods.

Value.

And divided and re-packed the same into:—

Bond Mark.

No.

Description of Goods.

Value.

Total Value ..

Locker.

 

FORM 22.

The Commonwealth of Australia.

Security to the Customs.

By this security the subscribers are, pursuant to the Customs Act 1901, bound to the Customs of the Commonwealth of Australia in the sum of pounds subject only to this condition that if the provisions of the Customs Act and the Regulations for the time being in force thereunder are complied with in relation to the grounds of the situate at in the State of and which grounds have been licensed under the Customs Act 1901 as a general warehouse, and in relation to all goods subject to the control of the Customs stored or exhibited in those grounds, shall, while in the said grounds, be dealt with in accordance with that Act and the Regulations for the time being in force thereunder then this security shall be thereby discharged.

Dated the

day of

19 .

Names and Descriptions of Subscribers.

Signatures of Subscribers.

Signatures of Witnesses.

FORM 23.

The Commonwealth of Australia.

Security to the Customs.

By this security the subscribers are, pursuant to the Customs Act 1901, bound to the Customs of the Commonwealth of Australia in the sum of

subject only to these conditions that if the following warehoused goods, to wit,

which are warehoused in the

licensed warehouse and in respect of which a permit has been issued authorizing the goods to be taken out of the warehouse for the purpose of exhibition for the period of

shall after being taken out of the said warehouse be duly returned thereto at or before the expiration of the above period, or if the duty on the said goods is duly paid then this security shall be thereby discharged.

Dated the

day of

19 .

Names and Descriptions of Subscribers.

Signatures of Subscribers.

Signatures of Witnesses.

Sec. 104.FORM 24.

Australian Customs.

Entry ex Warehouse for Home Consumption.

No.

State of

From

Port of

Warehouse

, Owner or Agent.

Marks and Numbers.

Description of Goods.

Quantity or Weight.

Country of Origin.

Value for Duty.

Rate of Duty.

Amount of Duty.

£

£

s.

d.

Date

190 .

For Collector.

 

FORM 25.

Australian Customs.

Locker’s Order.—Home Consumption.

No.

State of

Port of

To the Locker at

Warehouse.

Deliver the undermentioned goods:—

Bonding Mark and No.

No. of Warrant.

Description of Goods.

By whom Duty paid, and when.

Warehouse Keeper.

Total number of packages

Delivered the above described goods.

Locker.

Date

190 .

 

FORM 26.

Australian Customs.

Entry ex Warehouse—Local Removal.

No.

State of

Port of

Dated this

day of

190 .

From

warehouse to

warehouse.

Per Licensed Carriage No.

Owner or Agent.

Marks.

Nos.

Description of Goods.

Quantity.

Value.

£

s.

d.

Collector.

FORM 27.

Australian Customs.

Entry for Exportation or Removal Coastwise or Inland.

State of

Dated

ship

railway

Port of

No.

day of

190 , per the

for

ex

Warehouse.

Marks.

Nos.

Description of Goods.

Quantity.

Value.

Collector.

[Note.—To be printed on the back of the above form of exportation or removal coastwise or inland.]

Exportation or Removal Coastwise or Inland.

Re-gauged or re-weighed and delivered the undermentioned goods to the at this day of 190 .

Marks.

Nos.

Bung.

Wet.

Full.

Ullage.

Temperature.

Indication.

Strength.

O.P.

U.P.

Obscuration.

Total quantity

Locker.

Received the above-mentioned goods—

Chief Officer of Ship or Railway Officer.

The above-mentioned goods shipped or forwarded by rail—

Landing Waiter.

Railway Officer.

FORM 28.

Australian Customs.

Locker’s Order.—Exportation or Removal Coastwise or Inland.

No.

State of

Date

190 .

Port of

To the Locker at

undermentioned goods :—

Warehouse.

Deliver the

Marks.

Nos.

Description of Packages and Goods.

Quantity or Value.

By whom removed, Ship and Port of Destination.

Total packages ...

Warehouse Keeper.

Forwarded this day of 190 .

By Licensed Carriage No.

Locker.

Received the above goods for delivery to the

Customs

Railway

Officer,

at

Driver Licensed Carriage No.

 

FORM 29.

Australian Customs.

Locker’s Order.—Local Removal.

No.

State of

Port of

Date

190

To the Locker at

 

Warehouse.

Deliver the under mentioned goods :—

Marks.

Nos.

Description of Packages and Goods.

Quantity or Value.

By whom removed, and to what Warehouse.

Total packages ...

No. Warehouse Keeper.

Forwarded at o’clock, this day of 190 ,

by Licensed Carriage.

Locker.

Received the above goods for delivery to the Locker at Warehouse.

Driver Licensed Carriage No.

Note.—To be printed on the back of the “Local Removal Form” above.]

Local Removal.

Re-gauged or re-weighed and forwarded the undermentioned goods to the Locker at Warehouse, this day of 190 .

Re-gauge.

Marks.

Nos.

Bung.

Wet.

Full.

Ullage.

Temperature.

Indication.

Strength.

O.P.

U.P.

Obscuration.

Total

Quantity

Re-weigh.

Bond Mark.

No.

Gross Weight.

Tare.

Net Weight.

Received the above-mentioned

goods

Locker. Locker.

 

FORM 30.

Australian Customs.

Despatch Note for Removal or Transhipment.

State of Port of

To the Landing Waiter at Station

Receive (for shipment on board the ship

(per rail

for

Exporter.

Marks and Numbers.

Particulars of Goods.

Quantity or Value.

Export Clerk. 190 .

Received the above goods. Shipped as above.

Chief Officer. Landing Waiter.

190 . 190 .

Note.—This document must be presented at the time the goods are shipped to the Landing Waiter at the wharf or Station and returned to the Customs House without delay.

Sec. 114.FORM 31.

Australian Customs.

Stiffening Permit.

State of

Date

Port of

190 .

I request permission to ship on board the ship the following goods for before the whole of her inward cargo is discharged, in order to stiffen the ship.

Master.

To the Collector of Customs.

Permission granted.

Collector.

 

Sec. 114.FORM 32.

Australian Customs.

Entry of Ship Outwards.

State of Port of

Ship’s Name.

If British, state the Port of Registry. If Foreign, the country.

Tonnage.

Master’s Name.

Agent’s Name.

Port of Destination.

Date

Probable date of sailing

Now lying at

190 .

Master or Agent.

Sec. 114.FORM 33.

Australian Customs.

Export Entry.

No.

State of

Port of

Date

190 .

Per ship

for

Owner

per

Agent.

Marks and Nos.

Description of Goods.

Country of Origin.

Quantity or Weight.

Final Destination.

Value.

£ s. d.

I declare the particulars given in this entry are correct in every particular.

Owner or Agent.

Export entries shall be rendered in duplicate.

Sec. 119.FORM 34.

Australian Customs.

Outward Manifest.

State of Port of

Manifest of the ship  of

(if British, port of registry; if foreign, the country), of

tons gross net with  men as crew,

Master for this present voyage, for No. of passengers.

Marks.

No. of Packages.

Description of Goods.

Shippers.

Consignees.

(Goods ex warehouse, for drawback, transhipped, and free respectively, must be separately shown.)

(If any goods have been reported inwards for exportation in such ship they must be so stated.)

Stores as per statement attached.

Agent’s name and address.

I declare that the above content is a true account of all goods and stores shipped or intended to be shipped on board the above-mentioned ship and correct in all other particulars.

Signed and declared this day of 190 ,

before me

Collector. Master.

The Outward Manifest shall be rendered in duplicate.

Sec. 118.FORM 35.

Commonwealth of Australia.

Customs Clearance.

State of

Port of

These are to certify, to whom it doth concern, that

Master of the ship  registered tons, navigated with men built, and bound for having on board hath here entered and cleared his said ship according to law.

Given under my hand, at the Customs House, at the Port of in the State of  this day of One thousand  

Collector.

Sec. 122.FORM 36.

Australian Customs.

Rummage Certificate.

Date,

19 .

State of

Port of

I certify that I have rummaged the ship , and that all her inward cargo has been discharged, except—

Stores remaining on Board.

Stores shipped under Bond.

To the Collector. Officer.

 

Sec. 126.FORM 37.

Australian Customs.

Landing Certificate.

To the Collector.

Port of

This is to certify that the following goods have been landed at the port of in ex ship of

Marks Nos.

Quantity or No.

Description of Goods.

Value.

Consigned to.

£

s.

d.

Given under my hand this day of 190 .

Note.—This certificate should be signed by a Principal Officer of Customs, a British Consul, British merchant, or British subject resident in the Port at which the goods were landed.

Sec. 127.FORM 38.

Australian Customs.

Ships’ Stores.

Required for the ship

the following

on a voyage to

stores under security.

Quantity remaining on Board.

Quantity desired to be withdrawn from the Warehouse, or to be Exported under Drawback.

Port of

190 .

Master.

To the Collector of Customs,

Port of

Granted

Collector.

 

FORM 39.

The Commonwealth of Australia.

Security to the Customs.

By this Security the Subscribers are, pursuant to the Customs Act 1901, bound to the Customs of the Commonwealth of Australia in the sum of

subject only to this condition that if the goods (a)

described in (b) No. of (c)

to be shipped on board the (d)

sailing for (e)

for use as Ship’s Stores, are duly shipped on board the said ship, and the provisions of Section 127 of the Customs Act 1901 are complied with in reference thereto, then this security shall be thereby discharged.

Dated the

day of

190 .

Names and Descriptions of Subscribers.

Signatures of Subscribers.

Signatures of Witnesses.

Note.—If liability is not intended to be joint and several and for the full amount, here state what is intended as, for example, thus—“The liability of the subscribers is joint only,” or “the liability of (mentioning subscriber) is limited to (here state amount of limit of liability or mode of ascertaining limit).”

(a)If ex warehouse, insert those words.

(b) Here insert Drawback Entry, Entry for Exportation, or Transhipment Entry, as the case may be.

(c) Insert date.

(d)Name of vessel.

(e)Final destination.

Sec. 158.FORM 40.

Australian Customs.

Declaration for Valuator.

I do solemnly and sincerely declare that I will diligently and faithfully examine and inspect the goods submitted for valuation, namely

which said goods have been detained by the Collector for undervaluation, and that I will truly adjudge, to the best of my knowledge and ability, the true value of such goods according to the meaning of the Customs Act 1901.

Declared before me at the Customs House,

this

day of

Collector.

, 190 .

Valuator.

Sec. 161.FORM 41.

Australian Customs.

Notice of Seizure under Section 161.

Place

To

Date

190 .

Imported from

Entered the

day of 190 .

by

(Insert marks and descriptions.)

Take notice that, in accordance with the provisions of Section 161 of the Customs Act 1901, the goods described in the margin hereof, have been seized, as, in my opinion, they were under-valued for duty.

Collector.

Sec. 163.FORM 42.

Australian Customs.

Application for Refund, Rebate, or Remission of Duty.

State of Port of

Date 190 .

Application for of duty is hereby made on account of the following goods ex

Date.

Warrant No.

Amount of Duty Demanded or Paid.

Amount of Refund, Rebate, or Remission Claimed.

Goods.

For the reason that

, Owner.

To the

for report.

Date

190 .

Collector.

I have examined the above-mentioned goods in the presence of and report that

Date

190 .

Approved.

Collector.

Date

190 .

Received the above-mentioned sum of

Witness to payment

Date

190 .

Sec. 163.FORM 43.

Australian Customs.

State of

Port of

Customs Act 1901.

WHEREAS the under-mentioned packages consigned to

ex from the day of

190   were landed in bad order, and on examination were found to have been pillaged to the following extent:—

NOW I, of in the State of

do solemnly and sincerely declare that the goods above stated to have been pillaged were to the best of my knowledge and belief not landed, and have not come within the Commonwealth, but were pillaged on the voyage, and that my claim for remission of duty is a fair and just one, and that the quantities and values as above are correctly stated for the goods actually short, and I further declare that nothing on my part or to my knowledge or information on the part of any other person or persons has been done, permitted, concealed, suppressed, or suffered whereby His Majesty the King may be defrauded of the duty or any part thereof lawfully due on the said goods.

Witness my hand this day of 190 . 

 (Sgd.) 

Taken and declared before me at this day

of 190 . 

 Collector. 

 

FORM 44.

Memorandum of Deposit of Duty under Section 167 of the Customs Act, 1901.

Whereas a dispute has arisen at in the State of

as to (a)(b) imported by (c)

per the ship from (d). Now, therefore, (e)

hereby, in accordance with section 167 of the Customs Act 1901, deposit with the Collector the sum of, being the amount of duty demanded by him, and (e)give notice that (e)intend to bring an action against the Collector to determine the matters in dispute.

Dated the day of 19 .

Owner of the goods.

(a)Insert “the amount of duty on” or “the rate of duty on,” or “the liability to duty of,” as the case requires.

(b)Insert particulars of goods.

(c)Insert me or us as case requires.

(d)Insert port whence goods imported.

(e)Insert I or we as case requires.

FORM 45.

Australian Customs.

Notice of Intention to Pack.

Date

190 .

To the Collector of Customs, State of , Port of

I (or we) beg to give notice that I (or we) intend to pack sundry goods, as described below, for exportation under drawback at at o’clock, on 190 , and request the attendance of an Officer of Customs for that purpose. £ deposit lodged in payment of the Officer’s service.

Exporter.

Full Particulars of Goods Packed for Drawback.

Value upon which Duty was Paid by Original Invoice; or Quantity or Weight.

Date and Number of Import Warrant.*

* In the event of this information not being available, the Collector may accept any other satisfactory identification.

Packed into cases marked and numbered

Values and quantities correct

Customs Officer.

 

FORM 46.

Australian Customs.

Exports for Drawback.

No.

State of

Port of

Station.

Date

190

In the

For

Exporter

Agent

Marks and Numbers.

Description of Goods.

Quantity and Weight.

Country of Origin.

Original Import Value, plus 10 Per Cent.

Rate of Duty.

Date of import of Dutiable Material.

Amount of Drawback claimed.

Collector.

   

[To be printed at the foot of the Form of Entry.

I (or we) declare that I (or we) am (or are) the exporter (or exporters) of the above-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.

Signed and declared before me, this

day of 190 . 

Exporter (or Exporters).

Collector of Customs.

 

FORM 47.

Australian Customs.

Drawback Despatch Note.

State of

Port of

To the Landing Waiter at

Wharf.

Receive for shipment under Drawback on board the ship

for

Exporter.

Marks and Numbers.

Particulars of Goods.

Import Particulars.

Export Clerk.

190 .

Received the above goods on board.

Shipped as above.

Chief Officer

Landing Waiter.

190 .

190 .

Note.—The entry and despatch note must be presented to the Landing Waiter at the wharf at the time the goods are shipped, otherwise the drawback will not be allowed. It must also be produced at the Custom House previous to clearing outwards.

Sec. 172.FORM 48.

Australian Customs.

Drawback Debenture.

State of

Port of

did enter and ship as follows:—

Date of Entry.

Export Ship.

Cleared for

Description of Goods.

Value or Quantity.

Rate.

Duty.

Import Ship.

Date of Payment of Duty.

Warrant No.

Total £

I declare that the goods mentioned in this Debenture have been actually exported, and have not been re-landed and are not intended to be re-landed in any part of Australia, that the Exporter {was/were} at the time of entry and shipping entitled to the drawback thereon, and that the goods were at the time of shipment worth the amount of drawback claimed.

Examined and found correct,

Exporter or Agent.

Jerquer.

Declared before me this day of 190 .

Approved,

Collector, or J.P.

Collector.

 

Received this day of 190 , the sum of pounds  shillings and pence in full for this Debenture.

£: :

Witness. Exporter or Agent.

Sec. 179.FORM 49.

Australian Customs.

Transire

Inwards.

Outwards.

Port of State of

Ship with a crew of men Master being a man,

of tonnage net

For

From owners

Marks.

Nos.

No. of Packages.

Description of Goods.

Produce

To be Inserted by Customs.

Bond, Duty, Paid or Free.

No. of Warrant.

Master.

Declared this day of 190 .

Custom House

Collector.

[Note.—Goods under bond and free respectively, and Australian produce or manufactures, must be separately shown. The cargo for each port must be separately shown, and headed with port of destination.]

 

Sec. 179.FORM 50.

Australian Customs.

General Transire.

State of

Port of

190 .

Name of Vessel.

Tonnage.

Port of Registry.

Master.

Owner.

Security No. taken.

This is to certify that I have this day of 190 granted to of the above-mentioned vessel, this General Transire, to be in force for six calendar months from this date, and to be held according to the terms of the Customs Act 1901.

Collector.

Conditions as set forth in the Regulations on back hereof.

FORM 51.

Australian Customs.

inter-state entry.

Consignor

Consignee

per

Ship

Rail

Carriage

From Port of

State of

Date

190 .

To the Collector of Customs, Port of

State of

      

Whether under Bond or Duty paid.

Marks and Nos

Description of Goods.

Country or State of Origin.

Estimated Total Value or Quantity at Time of Transfer.

(a)

Estimated Value or Quantity of Dutiable Goods at Time of Transfer.

(b)

To be filled in by Customs.

Duty paid to be credited to Consuming State.

Amount

£s.d.

(a)In the case of articles manufactured from any imported material, such value shall be the fair market value of the manufactured article.

(b)When the article is manufactured this value shall mean the value of the dutiable imported material used in the manufacture.—(Attorney-General’s opinion of 13.2.03.)

(1) I am the Consignor, and I enter the above goods for Inter-State transfer as above, and I declare to the truth of the whole of this entry to the best of my knowledge, information, and belief.

Consignor.

Delivered the above described goods.

Declared before me at

this day of 190 .

Collector.

Collector or J.P.

Or

(2) I am the Consignee, and I enter the above goods for Inter-State transfer as above, and I declare to the truth of the whole of this entry to the best of my knowledge, information, and belief.

Date 190 .

Consignee.

Declared before me at

this day of 190 .

Collector or J.P.

FORM 52

Australian Customs.

Inter-State Transfers—Inwards.

Ship

Port of

From

Per

Rail

Date

190 .

State of

Carriage

Owners.

No. on Transire.

Rate of Duty.

Marks, Nos.

Description of Goods.

Value.

Country of Origin.

Duty to be Credited.

 

FORM 53.

Australian Customs.

Inter-State Travellers’ Samples.

To the Collector

State of Port of

Date, 190 .

I (or we) request permission to transfer packages of Travellers’ Samples to and guarantee to return same within six months.

Signature

 

Sec. 180.FORM 54.

Australian Customs.

Application for Agent’s Licence.

Date 190 .

State of

To the Collector

Sir,

I (here state place of residence and occupation) do hereby make application to be granted a licence under the provisions of Section 180 of the Customs Act 1901. I submit the names of of and of as sureties with me for the sum of Five hundred pounds (or of a Guarantee Society or a deposit in cash as the case may be) for the faithful and uncorrupt conduct of myself and the due fulfilment of my obligation as a duly authorized Customs Agent under the provisions of the said Act.

Applicant.

Port of

Sec. 180.FORM 55.

Australian Customs.

Agent’s Licence.

Pursuant to the provisions of Section 180 of the Customs Act 1901 of in (hereinafter called “The Licensee’’) is hereby authorized to act as agent at any port in the Commonwealth where an agent’s licence is necessary for transacting business relating to the Customs, subject to the following conditions:—

(1) The licensee shall faithfully and uncorruptly perform his duties as such agent to the satisfaction of the Collector of Customs in the State where the licence is used.

(2) This licence may be cancelled at any time in the manner provided by the regulations.

(3) This licence is granted subject to the provisions of the said Act, and every amendment thereof, and to all regulations made or to be made thereunder for the time being in force.

Dated this

day of

190 .

Comptroller-General.

This licence is accepted by me on the conditions contained therein.

 

Sec. 205.FORM 56.

Australian Customs.

Notice of Seizure.

To (a)

Take notice that (b)

Ha this day been seized as forfeited to His Majesty on account of a contravention of the Customs Act 1901, namely, that (c)

Dated at

the

day of

190 .

Customs Officer.

Extract from Section 205, Customs Act 1901.

. . . . all ships, boats, or goods seized shall be deemed to be condemned, and may be sold by the Collector unless the person from whom such ship, boat, or goods shall have been seized, or the owner shall, within one month from the date of seizure, give notice in writing to the Collector at the nearest port that he claims them; but if any goods so seized shall be of a perishable nature, or shall be live animals, the same may be forthwith sold by the Collector.

Insert name master or owner of the ship, boat, or goods seized.

Insert particulars as to the vessel or goods seized.

Insert particulars of offence, e.g.,

“The said boat has been used smuggling,”

“The said goods are prohibited at ports.”

Sec. 246.FORM 57.

Australian Customs.

Notice of Election by the Defendant to have a Customs Prosecution tried in a Higher Court.

In the matter of a Customs prosecution in the Court at wherein is prosecutor, and is defendant, and wherein the defendant is charged with a contravention of section of the Customs Act 1901.

Notice is hereby given that the defendant in the above-named prosecution elects, pursuant to section 246 of the Customs Act 1901, to have the case tried either in the High Court of Australia or in the Supreme Court of the State of at the option of the prosecutor.

Dated the

day of

(Signature of defendant or his Solicitor or Counsel.)

To the above-named prosecutor

and to the Court.

 

Sec. 267.FORM 58.

Australian Customs.

Consent to Settlement of Dispute under Part XV. of the Customs Act 1901.

To the Collector of Customs,

State of

Sir,

As a dispute has arisen between me (or our firm), (or our company), and the officers of the Department of Trade and Customs at with reference to an alleged contravention of the Customs Act 1901, namely:—(a)

I (or we) hereby consent to the Minister inquiring into and determining the dispute under the provisions of Part XV. of the said Customs Act.

Dated this

day of

190 .

Importer.

(a) Here shortly set out matter of dispute.

FORM 59.

Australian Customs.

Summons to Witness.

In the matter of a dispute between

an Officer of Customs, and

Part XV., Customs Act 1901.

 Pursuant to the authority delegated to me by the Minister of State administering the Customs Act 1901, I hereby require you to attend at the Customs House, on the day of 190 at the hour of in the noon, to give evidence in the matter of the above dispute on behalf of the said

and then and there to have and produce

and all other books, papers, writings, and other documents relating to the said dispute which may be in your custody, possession, or power. In default of your attendance, you will be liable to a penalty of Twenty pounds under the Customs Act 1901.

Dated this

day of

190 .

Collector of Customs for the

State of

 

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

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