Customs Act (No. 2) 1960-1961

Legislation au C1960A00111 Not in force Act

Legislation content

Customs (No. 2).

 

No. 111 of 1960.

An Act to amend the Customs Act 1901–1959, as amended by the Customs Act 1960.

[Assented to 19th December, 1960.]

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 (No. 2) 1960.

(2.) The Customs Act 1901–1959, as amended by the Customs Act 1960, is in this Act referred to as the Principal Act.

(3.) Section one of the Customs Act 1960 is amended by omitting sub-section (3.).

(4.) The Principal Act, as amended by .this Act, may be cited as the Customs Act 1901–1960.

Commencement.

2.—(1.) Subject to this section, this Act shall come into operation on the day on which it receives the Royal Assent.

(2.) Section three of this Act shall come into operation on a date to be fixed by Proclamation.

(3.) The amendment made by section seven of this Act shall be deemed to have come into operation on the eighteenth day of June, One thousand nine hundred and fifty-eight.

Entry within seven days.

3. Section seventy-two of the Principal Act is amended by omitting the words “after the report of the ship or aircraft” and inserting in their stead the words “after the arrival of the ship or aircraft at the port or airport”.

4. After section ninety-two of the Principal Act the following section is inserted:—

Licensee to keep records.

“92a.—(1.) The licensee of a warehouse shall—

(a) keep such records, and furnish to the Comptroller such returns, in relation to goods deposited in the warehouse as the Comptroller directs;


(b) retain any records so kept for such period as the Comptroller directs; and

(c) on demand by an officer, produce the records to the officer.

Penalty: Fifty pounds.

“(2.) An officer may inspect and take copies of, or extracts from, any records kept in pursuance of the last preceding subsection.”.

5. Section ninety-five of the Principal Act is repealed and the following section inserted in its stead:—

Period of warehousing.

“95. Where goods warehoused in a warehouse are not removed from the warehouse or re-warehoused within three years, or such longer period as the Collector allows, from the date on which the goods were deposited in the warehouse, the Collector shall sell the goods.”.

Manifest to be attached to clearance.

6. Section one hundred and twenty-one of the Principal Act is repealed.

Conditions relating to application of Intermediate Tariff.

7. Section one hundred and fifty-one b of the Principal Act is amended by omitting from sub-section (1.) the words “Where the Governor-General, in pursuance of any power conferred by any other Act, by proclamation declares that the Intermediate Tariff shall apply to such goods specified in the proclamation as are the produce or manufacture of the country specified in the proclamation” and inserting in their stead the words “Where the Minister, in pursuance of any power conferred by any other Act, by order published in the Gazette, declares that the Intermediate Tariff shall apply to such goods specified in the order as are the produce or manufacture of the country specified in the order”.

8. After section one hundred and ninety-seven of the Principal Act the following section is inserted:—

Power to stop and search carriages carrying petrol, &c.

“197a.—(1.) The powers conferred by this section are conferred, and shall only be exercised, for the purpose of enabling officers of Customs to ascertain whether a carriage is carrying petrol or any other petroleum oil in respect of which any duty of Customs or duty of Excise is payable.

“(2.) An officer of Customs may request the driver of any carriage that he has reasonable cause to suspect is carrying petrol or any other petroleum oil to stop the carriage.

“(3.) The driver of a carriage that is, or is so constructed as to be capable of, carrying petrol or any other petroleum oil shall, when requested by an officer of Customs, stop the carriage.


“(4.) An officer of Customs may search any carriage that he has reasonable cause to suspect is carrying petrol or any other petroleum oil and inspect any documents in the possession of the driver relating to the goods being carried in the carriage.

“(5.) The driver of a carriage that is, or is so constructed as to be capable of, carrying petrol or any other petroleum oil shall, when requested by an officer of Customs, permit the officer to search the carriage and inspect any documents in the possession of the driver relating to the goods being carried in the carriage.

Penalty: Twenty pounds.”.

Overview

The Customs Act (No. 2) 1960, enacted by the Commonwealth Parliament, amends the Customs Act 1901–1959 to address gaps in the regulation of customs duties and the warehousing of goods. The primary objective of this Act is to enhance administrative efficiency and compliance by introducing new record-keeping requirements for warehouse licensees and establishing a procedure for the disposal of goods that remain in warehouses for extended periods. Additionally, the Act grants customs officers enhanced powers to search for and inspect carriages suspected of carrying taxable petroleum products, thereby ensuring compliance with customs and excise duties. This legislative amendment reflects the government's commitment to strengthening customs enforcement and improving the management of imported goods within the country.

Scope and Application

The Customs (No. 2) Act 1960 applies to all persons and entities involved in the importation and exportation of goods in Australia, as well as any individuals or companies that manage goods in warehouses under a licence. This Act extends to all Commonwealth jurisdictions and aims to regulate and administer customs duties and related activities. It mandates that warehouse licensees maintain specific records and furnish returns to the Comptroller, while also allowing for the sale of goods that remain in warehouses beyond a certain period. Additionally, the Act grants customs officers the authority to stop and search carriages suspected of carrying taxable petroleum products and inspect related documents. The Act includes penalties for non-compliance with its provisions. The scope of the Act may be extended or further specified through subordinate instruments, such as regulations or orders made by the Minister or relevant authorities.

Key Provisions

The Customs Act (No. 2) 1960 introduces several significant amendments to the Customs Act 1901–1959. Section 3 of the Act mandates that the entry of a ship or aircraft must be reported within seven days after the arrival at the port or airport, rather than after the ship or aircraft reports its arrival. Section 92a imposes a requirement on the licensee of a warehouse to keep records of goods deposited in the warehouse, furnish returns to the Comptroller as directed, retain these records for the period specified by the Comptroller, and produce them to an officer upon demand. The penalty for non-compliance with these record-keeping requirements is set at fifty pounds. Section 95 stipulates that goods that remain in a warehouse for more than three years, or the period allowed by the Collector, must be sold by the Collector. The Act imposes several obligations on the parties it governs. Warehouse licensees are required to maintain detailed records and returns on goods stored in their warehouses, and to allow Customs officers to inspect these records and documents. Furthermore, drivers of carriages suspected of carrying petrol or other petroleum oils are mandated to stop and permit searches by Customs officers, and to provide relevant documents upon request. The Act also updates the conditions under which the Intermediate Tariff applies, changing the authority from the Governor-General to the Minister, and specifies the process by which this tariff will be declared. The Act includes provisions for penalties and consequences in the event of non-compliance. Specifically, failure to comply with the record-keeping requirements of Section 92a results in a penalty of fifty pounds. Additionally, Section 197a imposes a penalty of twenty pounds for non-compliance with the requirement to stop and permit searches of carriages suspected of carrying petrol or other petroleum oils. These penalties reflect the importance of adhering to the Act’s provisions for maintaining regulatory compliance and facilitating the enforcement of customs duties and excise.

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Customs Law
Criminal Law
Instrument
Act
Concepts
Commencement Provisions
Repeal & Amendment
Enforcement Powers
Penalty Provisions
Compliance Obligations
Reporting & Disclosure Obligations

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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.