Conveyance of Excisable Goods Regulations (Provisional)

Overview

The Provisional Regulation under the Excise Act 1901, enacted in 1911, serves to ensure the stringent control and management of excisable goods within Australia by mandating that all such goods must be transported exclusively via vessels that are licensed under the Customs Act 1901. This legislative instrument was issued by the Governor-General in Council, recognising the urgent need to enforce these controls promptly. The policy objective underpinning this regulation is to maintain a robust system of oversight over the movement of excisable goods, thereby preventing illicit activities such as smuggling and ensuring compliance with excise duties and regulations. This Provisional Regulation was issued as a necessary interim measure to address immediate operational needs until more permanent legislative provisions could be established.

Scope and Application

The Provisional Regulation under the Excise Act 1901 applies to all excisable goods that are subject to the control of the Customs and mandates that these goods can only be transported via carriages, boats, or lighters that are licensed under the Customs Act 1901. This regulation is aimed at ensuring that the movement of excisable goods is monitored and controlled by authorised carriers to facilitate the enforcement of excise laws and the collection of relevant duties. The scope of the regulation encompasses any entity or person involved in the transportation of excisable goods, ensuring that they comply with the licensing requirements stipulated by the Customs Act 1901. Geographically, this regulation extends across the Commonwealth of Australia, establishing a uniform standard for the conveyance of excisable goods nationwide. While the regulation itself does not detail specific exclusions or exemptions, the broader legislative framework under which it operates may provide additional clarity on such matters. The regulation operates as a provisional measure and may be subject to future amendments or expansions through subordinate instruments issued under the authority of the Excise Act 1901.

Key Provisions

The Provisional Regulation under the Excise Act 1901, specifically detailed in Statutory Rules 1911, No. 129, addresses the conveyance of excisable goods, which are subject to the Excise Act and the Customs Act 1901. According to Section 1 of the Regulation, any excisable goods that are under the purview of the Customs must be transported only in vehicles such as carriages, boats, or lighters that are licensed under the Customs Act 1901 (s. 1). This regulation aims to ensure that all transportation of excisable goods is done through legally approved means, thereby maintaining control and oversight over these goods. The Regulation imposes clear obligations on parties involved in the transportation of excisable goods. Transporters are required to use only those vehicles that are duly licensed under the Customs Act 1901, ensuring that every movement of excisable goods is monitored and authorised by the relevant authorities (s. 1). This provision is crucial for enforcing compliance and preventing the illegal movement of excisable goods, which could lead to tax evasion or other illicit activities. Failure to comply with the Regulation's requirements can result in significant legal consequences. Any transporter found to be using unlicensed vehicles for the conveyance of excisable goods may be subject to penalties as stipulated under the Excise Act 1901. Although the specific penalties are not detailed in the Regulation itself, they could include fines or other sanctions as prescribed by the Act. These measures underscore the seriousness of adhering to the prescribed transportation methods and the importance of maintaining strict control over excisable goods to prevent unlawful activities.