STATUTORY RULES.
1910. No. 57.
REGULATION UNDER THE CUSTOMS ACT 1901.
I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, do hereby make the following Regulation under the Customs Act 1901 to come into operation forthwith.
Provisional Regulation (Statutory Rules 1910, No. 15) under the said Act, made on the 11th day of February, 1910, is hereby cancelled.
Dated this eighth day of June, One thousand nine hundred and ten.
DUDLEY,
Governor-General.
By His Excellency’s Command,
FRANK G. TUDOR,
Minister for Trade and Customs.
Regulation 109 of the Customs Regulations made on the twenty-sixth day of October, 1909 (Statutory Rules 1909, No. 126) is hereby amended as follows:—
The standard according to which duty shall be charged on Extract of Raspberry (non-spirituous) is hereby cancelled, and in lieu thereof the following standard for Fruit Extracts and Concentrated Fruit Juices is substituted.
Fruit Extracts and Concentrated Fruit Juices (non-spirituous).
Duty shall be charged on the quantity or equivalent of Fresh Fruit Juices into which such Fruit Extracts and Concentrated Fruit Juices can be converted as shown by chemical analysis, provided that in cases where the manufacturer states a degree of concentration greater than that shown by chemical analysis duty shall be charged in accordance with the degree of concentration stated by the manufacturer.
Provisional Regulation under the Customs Act 1901 (Statutory Rules 1909, No. 136) relating to Concentrated Pineapple Juice (non-spirituous) in liquid form, manufactured by Max Hilbert, Hamburg, dated 7th December, 1909, is hereby cancelled.
Printed and Published for the Government of the Commonwealth of Australia by J. Kemp, Government Printer for the State of Victoria.
C.7718—Price 3d.
Overview
Statutory Rules 1910 No. 57, made under the Customs Act 1901, was enacted by the Governor-General in the Federal Executive Council to amend the existing customs regulations regarding the duty on certain fruit extracts and concentrated fruit juices. This regulation came into effect immediately upon its promulgation. The previous provisional regulation (Statutory Rules 1910, No. 15) was cancelled and replaced with new standards for charging duty on fruit extracts and concentrated fruit juices. The policy objective, as stated in the regulation, was to provide a consistent method of assessing duty based on the actual or stated concentration of fresh fruit juices in these products. This legislative instrument was designed to address inconsistencies in duty assessments for non-spirituous fruit extracts and juices by establishing a clear, standardised approach for determining the duty payable.
Scope and Application
The Statutory Rules 1910, No. 57, issued under the Customs Act 1901, pertain to the regulation of duty on specific goods imported into Australia. These regulations specifically target fruit extracts and concentrated fruit juices, such as raspberry, pineapple, and others, that are non-spirituous in nature. The duty on these items is to be calculated based on the equivalent quantity of fresh fruit juice, determined either by chemical analysis or by the manufacturer's stated concentration. The regulation effectively cancels previous standards and provisional regulations that applied to these goods, updating the duty assessment criteria. The scope of the legislation applies to entities involved in the importation of these goods, ensuring that appropriate customs duties are levied according to the outlined standards. The geographic reach of these regulations is national, applying across all states and territories within Australia, thereby ensuring uniform application of customs duties on the specified goods throughout the country.
Key Provisions
The main operative sections of these Regulations, which are made under the Customs Act 1901, primarily address the imposition of duty on certain fruit extracts and concentrated fruit juices. Specifically, Regulation 109, as amended, modifies the standard for charging duty on Extract of Raspberry to align it with the new standard for Fruit Extracts and Concentrated Fruit Juices (non-spirituous) (Reg. 109). This new standard stipulates that duty shall be charged based on the quantity or equivalent of fresh fruit juices into which these extracts and juices can be converted, as determined through chemical analysis. However, if the manufacturer specifies a higher degree of concentration than what the chemical analysis reveals, duty will be charged according to the manufacturer's stated degree of concentration (Reg. 109).
These Regulations impose several obligations and requirements on parties involved in the importation and declaration of fruit extracts and concentrated fruit juices. Importers must ensure that any fruit extracts and concentrated fruit juices brought into Australia are accurately declared, including the appropriate degree of concentration. Manufacturers must provide truthful and precise information regarding the concentration of their products, which will be verified through chemical analysis. Failure to comply with these requirements may result in discrepancies during the duty assessment process, potentially leading to legal consequences.
The Regulations do not explicitly outline specific offences, penalties, or consequences for breaches within the text provided. However, breaches of the Customs Act 1901 or any regulations made under it generally attract penalties as prescribed by the Act. These can include fines, imprisonment, or both, depending on the severity and nature of the breach. For instance, knowingly providing false information in customs declarations can result in significant penalties under the Act. The precise penalties would be determined based on the specific provisions of the Customs Act 1901 and any related legislation.