Customs Act 1910

Legislation au C1910A00036 Not in force Act

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CUSTOMS.

 

No. 36 of 1910.

An Act to amend the Customs Act 1901.

[Assented to 1st December, 1910.]

BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows :—

Short title and citation.

1.—(1.) This Act may be cited as the Customs Act 1910.

(2.) The Customs Act 1901 is in this Act referred to as the Principal Act.

(3.) The Principal Act, as amended by this Act, may be cited as the Customs Act 1901-1910.

Amendment of s. 30.

2. Section thirty of the Principal Act is amended by adding thereto the following paragraph:—

“(d) As to all goods for export, the exportation of which is subject to compliance with any condition or restriction under any Act or regulation—from the time the goods are made or prepared in, or are brought into, any prescribed place for export, until their exportation to parts beyond the seas.”

3. Section seventy-one of the Principal Act is repealed and the following section substituted in its stead:—

Complete entry of goods after sight entry.

“71.—(1.) The owner of the goods included in a sight entry shall, within seven days after the passing of the entry, make complete entry thereof.

“(2.) A complete entry of the goods included in a sight entry shall be made in same manner as if the sight entry had not been made.”


4. Section one hundred and twelve of the Principal Act is repealed and the following sections substituted in its stead:—

Power to prohibit the export of goods.

“112.—(1.) The Governor-General may, by proclamation, prohibit the exportation of any goods—

(a) being arms, explosives, military stores, or naval stores, or being goods which, in his opinion, are capable of being used as or in the manufacture of arms, explosives, military stores, or naval stores, or for any purpose of war; or

(b) the exportation of which would, in his opinion, be harmful to the Commonwealth; or

(c) the prohibition of the exportation of which is, in his opinion, necessary for the preservation of the flora or fauna of Australia; or

(d) which have not been prepared or manufactured for export under the prescribed conditions as to purity, soundness, or freedom from disease, or which do not conform to the prescribed conditions as to purity, soundness, or freedom from disease; or

(e) the prohibition of the exportation of which is, in his opinion, necessary for the protection of the revenue, or the prevention of fraud or deception.

“(2.) The power contained in sub-section (1.) of this section shall extend to authorize the prohibition of the exportation of goods generally, or to any specified place, and either absolutely or so as to allow of the exportation of the goods subject to any condition or restriction.

“(3.) All goods the exportation of which is prohibited…

Overview

The Customs Act 1910 was enacted to amend the Customs Act 1901, addressing certain gaps and enhancing the regulatory framework surrounding the import and export of goods in Australia. Enacted by the Parliament of Australia, the Act aimed to strengthen the customs regulations, including the control of prohibited imports and exports, and the enforcement of compliance with the Act. One of the key policy objectives of this amendment was to provide greater authority to the Governor-General in prohibiting the export of goods that could potentially harm the Commonwealth or are necessary for the protection of Australia's flora and fauna. The Act also aimed to streamline the customs procedures, including the timing for making complete entries for goods and the process for challenging duty assessments. Additionally, the Act extended the powers of customs officers and provided clearer definitions and penalties for smuggling and unlawful importation and exportation.

Scope and Application

The Customs Act 1910, which amends the Customs Act 1901, applies to individuals and entities involved in the importation and exportation of goods within Australia. It governs the conditions under which certain goods may be exported and the procedures for the entry and duty payment of goods. The Act also extends to the prohibition of the export of specific goods that are deemed harmful or necessary to restrict for national security, environmental, or economic reasons. The Act’s provisions apply throughout the Commonwealth of Australia, and its authority can be extended or further defined through subordinate regulations. There are specific exclusions and conditions for certain goods and their exportation, including the requirement for compliance with various Acts or regulations. Additionally, the Act delineates the powers and procedures for the arrest and prosecution of individuals suspected of smuggling or dealing in prohibited imports and exports, with penalties outlined for such offences. The Act also details the conditions under which property in goods may be subject to control by Customs and the procedures for instituting and proving authority in Customs prosecutions.

Key Provisions

  • The Customs Act 1910, as amended by this legislation, primarily focuses on the exportation and importation of goods, as well as the procedures and penalties associated with non-compliance. Section 2 of the Act amends section 30 of the Principal Act by extending the control over goods for exportation to include compliance with any conditions or restrictions under any other Act or regulation from the time the goods are prepared or brought into a prescribed place for export until they are exported beyond the seas. This ensures that goods meant for export are subject to oversight throughout the entire process before leaving the country.
  • The Act imposes several obligations and requirements on the parties involved. For instance, section 71 mandates that the owner of goods included in a sight entry must make a complete entry within seven days of the entry being passed. Section 112 grants the Governor-General the authority to prohibit the exportation of certain goods, such as arms, explosives, or those harmful to the Commonwealth or detrimental to Australia's flora and fauna. Furthermore, section 167 allows for the payment of duty under protest, providing a mechanism for disputing the amount or rate of duty payable, with the right to bring an action for recovery if the protest is upheld.
  • The Act also outlines various offences and penalties for non-compliance. Section 233 sets out the penalties for smuggling, importing or exporting prohibited goods, and unlawfully conveying or possessing such goods. The penalties range from fines of up to one hundred pounds to imprisonment for terms ranging from three months to two years, depending on the severity of the offence. Additionally, section 233b specifies harsher penalties for possessing, importing, or aiding in the importation of prohibited imports, with imprisonment for not less than three months and not more than two years. These stringent measures underscore the importance of compliance with customs regulations and the serious consequences of violating them.

Legal classification tags

Area of Law
Customs Law
Instrument
Act
Concepts
Definitions & Interpretation
Reporting & Disclosure Obligations
Offence Provisions
Compliance Obligations
Prohibited Conduct

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.