Customs Act 1922

Legislation au C1922A00019 Not in force Act

Legislation content

 

CUSTOMS.

 

No. 19 of 1922.

An Act to amend the Customs Act 1901–1920.

[Assented to 9th October, 1922.]

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 1922.

(2.) The Customs Act 1901–1920 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 1901–1922.

2. Section one hundred and fifty-four of the Principal Act is repealed and the following section inserted in its stead:—

Value for duty, how ascertained.

“154.—(1.) When any duty is imposed according to value, the value for duty shall be the sum of the following:—

(a) (i) the actual money price paid or to be paid for the goods by the Australian importer plus any special deduction, or

(ii) the current domestic value of the goods,

whichever is the higher;


(b) all charges payable or ordinarily payable for placing the goods free on board at the port of export; and

(c) ten per centum of the amounts specified under paragraphs (a) and (b) of this sub-section.

“(2.) In the case of goods consigned for sale in Australia the value for duty shall be the amount which would be the value for duty if the goods were at date of exportation sold to an Australian importer instead of being consigned for sale in Australia.

“(3.) In this section—

‘Current domestic value’ means the amount for which the seller of the goods to the purchaser in Australia is selling or would be prepared to sell for cash, at the date of exportation of those goods, the same quantity of identically similar goods to any and every purchaser in the country of export for consumption in that country; and

‘Special deduction’ means any discount or other deduction allowed to the Australian importer which would not ordinarily have been allowed to any and every purchaser at the date of exportation of an equal quantity of identically similar goods.”

3. Section one hundred and fifty-five of the Principal Act is repealed and the following section inserted in its stead:—

Production of genuine invoice.

“155.—(1.) When entry is made of goods upon which duty is imposed according to value, the owner shall deliver to the Collector with the entry the genuine invoice for the goods and shall make, in the presence of the Collector, a declaration in the prescribed form.

“(2.) The invoice produced shall be stamped by the Collector with the Customs stamp, and shall be again produced when required prior to the delivery of the goods for home consumption or for warehousing.

“(3.) The absence from an invoice of the Customs stamp shall be primâ facie evidence that the invoice was not so delivered or produced.

“(4.) If the Collector is satisfied—

(a) that no genuine invoice has been issued for the goods; or

(b) that the genuine invoice for the goods cannot be produced,

he may, upon receipt of evidence to his satisfaction of the value for duty of the goods, dispense with the production of the genuine invoice.”.

4. Section one hundred and fifty-six of the Principal Act is repealed and the following section inserted in its stead:—

Meaning of genuine invoice.

“156.—(1.) The ‘genuine invoice’ means the original invoice, in the prescribed form, prepared and issued by the seller in the country whence the goods were exported, showing inter alia the true description of the goods, the country of their origin, the actual money price paid or to be paid for the goods by the Australian importer and the current domestic value as defined in section one hundred and fifty-four of this Act, and complying with the provisions of the next succeeding sub-section.


“(2.) If in arriving at the actual money price paid or to be paid, allowance has been made in respect of any special deduction, as defined in section one hundred and fifty-four of this Act, there shall be indicated on the genuine invoice the nature and amount of that deduction.

“(3.) In the case of goods consigned for sale in Australia the ‘genuine invoice’ means a document in all respects complying with the requirements of the foregoing sub-sections of this section and the particulars to be shown in that invoice are those which would be required if the goods were sold to an Australian importer instead of being consigned for sale in Australia.”.

 

Overview

The Customs Act 1922 was enacted to amend the Customs Act 1901–1920, addressing gaps and outdated provisions in the previous legislation. The Act was assented to on October 9, 1922, by the King's Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia. The principal objective of this Act was to revise the methodology for determining the value for duty on imported goods, ensuring that the customs duties were calculated accurately and fairly. By repealing and replacing certain sections of the Principal Act, the 1922 Act introduced new provisions for assessing the value of goods for duty purposes, requiring the production of genuine invoices, and defining the term 'genuine invoice' to ensure transparency and compliance in customs procedures.

Scope and Application

The Customs Act 1922 amends the Customs Act 1901–1920, impacting all persons and entities involved in the importation of goods into Australia. The Act applies to the valuation and documentation of goods for customs duty purposes, specifically addressing how the value for duty is ascertained and the requirements for the production of a genuine invoice. The Act applies nationally across the Commonwealth of Australia and is applicable to all goods imported into the country, irrespective of their origin or intended use within Australia. The Act does not explicitly state any exclusions or exemptions but operates within the framework set by the Customs Act 1901–1920. The provisions of the Act can be further elaborated or modified through subordinate instruments, which may provide additional clarity or detail on the implementation of the Act's stipulations.

Key Provisions

The Customs Act 1922 amends the Customs Act 1901–1920, introducing specific provisions on the valuation of goods for duty purposes (s. 154). The value for duty, when determined based on value, is defined as the higher of the actual money price paid or to be paid by the Australian importer or the current domestic value of the goods (s. 154(1)(a)). It also includes all charges for placing the goods free on board at the port of export and an additional ten percent of these amounts (s. 154(1)(b) and (c)). For goods consigned for sale in Australia, the value for duty is determined as if the goods were sold to an Australian importer instead of being consigned for sale (s. 154(2)). The definitions of 'current domestic value' and'special deduction' are provided to clarify the terms used in determining the value for duty (s. 154(3)). The Act imposes obligations on owners to produce a genuine invoice for goods upon which duty is imposed according to value (s. 155). The owner must deliver this invoice to the Collector, along with a declaration made in the presence of the Collector (s. 155(1)). The invoice must be stamped by the Collector and produced again when required, prior to the delivery of the goods for home consumption or warehousing (s. 155(2)). The absence of the Customs stamp on an invoice is considered evidence that it was not properly delivered or produced (s. 155(3)). However, if the Collector is satisfied that no genuine invoice has been issued or that the genuine invoice cannot be produced, they may dispense with its production if provided with satisfactory evidence of the value for duty (s. 155(4)). The Act delineates the meaning of a 'genuine invoice' as the original invoice, in the prescribed form, prepared and issued by the seller in the country of export, showing the true description of the goods, country of origin, the actual money price paid or to be paid by the Australian importer, and the current domestic value (s. 156(1)). If any special deductions have been made, the nature and amount of those deductions must be indicated on the invoice (s. 156(2)). For goods consigned for sale in Australia, the 'genuine invoice' must comply with the same requirements as if the goods were sold to an Australian importer (s. 156(3)). Failure to comply with these provisions may result in civil or criminal consequences, including fines and penalties as outlined in other sections of the Customs Act 1901–1922.

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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.