Customs
No. 12 of 1971
An Act to amend the Customs Act 1901–1968 in relation to the manner of Payment of Duties of Customs and in relation to Refunds, Rebates and Remissions of those Duties.
[Assented to 5 April 1971]
BE it enacted by the Queen’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 1971.
(2.) The Customs Act 1901–1968 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 1901–1971.
Commencement.
2.—(1.) Sections 1, 2, 3 and 5 of this Act shall come into operation on the day on which this Act receives the Royal Assent.
(2.) Section 4 of this Act shall come into operation on a date to be fixed by Proclamation.
Australian currency.
3. Section 137 of the Principal Act is repealed.
4. Sections 163, 164 and 164a of the Principal Act are repealed and the following section is inserted in their stead:—
Refunds, &c., of duty.
“163.—(1.) Refunds, rebates and remissions of duty may be made—
(a) in respect of goods generally or in respect of the goods included in a class of goods; and
(b) in such circumstances, and subject to such conditions and restrictions (if any), as are prescribed, being circumstances, and conditions and restrictions, that relate to goods generally or to the goods included in the class of goods.
“(2.) In the last preceding sub-section, ‘duty’ includes an amount paid to a Collector in respect of duty that may become payable.”.
Making of regulations.
5. At any time after this Act receives the Royal Assent and before the date fixed under sub-section (2.) of section 2 of this Act, regulations may be made under the Principal Act as amended by this Act as if section 4 of this Act had come into operation on the date on which this Act receives the Royal Assent, but regulations so made shall not come into operation before the date fixed under that sub-section.
Overview
The Customs Act 1971 was enacted to amend the Customs Act 1901–1968, specifically addressing the payment of customs duties and the refund, rebate, or remission of those duties. This Act was assented to on 5 April 1971 by the Queen’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia. The primary aim of this Act was to modernise the manner in which duties were paid and to clarify the procedures for refunds, rebates, and remissions. The Customs Act 1901–1968, referred to as the Principal Act, was amended to reflect these changes, and the updated Act may be cited as the Customs Act 1901–1971. This legislative update streamlined the process of customs duty payments and provided clearer guidelines for the administration of refunds, rebates, and remissions.
Scope and Application
The Customs Act 1971 amends the Customs Act 1901–1968 by introducing provisions that govern the payment of customs duties, refunds, rebates, and remissions of those duties. This Act applies to all persons, entities, and transactions involved in the import or export of goods within the Commonwealth of Australia. It encompasses the entire nation and is applicable to all states and territories under the federal jurisdiction. The Act specifically modifies the manner in which duties are paid, and it sets out the conditions and circumstances under which refunds, rebates, and remissions of duties may be granted. The legislation further specifies that these refunds, rebates, and remissions can be applied to classes of goods or generally, subject to prescribed conditions and restrictions. The Act also allows for the creation of subordinate legislation, which can extend or further define the application of the primary Act, providing flexibility and specificity in its enforcement. The scope of the Act is thus broad, impacting a wide range of industries and activities related to international trade and customs duties within Australia.
Key Provisions
The Customs Act 1971 (C1971A00012) primarily serves to amend the Customs Act 1901–1968, focusing on the manner of payment of customs duties and the processes for refunds, rebates, and remissions of those duties. The Act is structured to allow for the refund, rebate, and remission of duty (section 163). It permits such actions to be made in respect of goods generally or within a specific class of goods, under prescribed circumstances and conditions. These refunds, rebates, and remissions can pertain to duties already paid or those that may become payable in the future.
The Act imposes specific obligations on parties involved in the customs process. It requires that refunds, rebates, and remissions of duty are made according to the prescribed circumstances and conditions outlined in regulations that may be made under the Principal Act (Customs Act 1901–1968). These regulations can specify the types of goods and the situations under which refunds, rebates, and remissions can be applied. The Act also mandates the use of Australian currency for all transactions related to customs duties, reflecting a national standard for financial transactions within the customs framework.
There are potential civil and criminal consequences for breaches of the provisions outlined in the Customs Act 1971. Although the specific offences, penalties, or consequences are not detailed in the provided excerpt, such breaches could lead to legal actions under the Principal Act or any subsequent regulations. The penalties for non-compliance with customs laws can be significant, including fines and potential imprisonment, depending on the severity and intent behind the breach. The precise penalties would be determined by the relevant authorities and courts, in accordance with the laws in force at the time of the offence.