STATUTORY RULES.
1909. No. 136.
PROVISIONAL 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, hereby certify that, on account of urgency, the following Regulation under the Customs Act 1901 should come into immediate operation, and make the Regulation to come into operation forthwith as a Provisional Regulation.
Dated the 7th day of December, One thousand nine hundred and nine.
DUDLEY,
Governor-General.
By His Excellency’s Command,
R. W. BEST,
Minister of State for Trade and Customs.
Regulation 109 of the Customs Regulations made on the twenty-sixth day of October, 1909 (Statutory Rules 1909/126), is hereby amended by the addition of the following:—
Concentrated pineapple juice (non-spirituous) in liquid form, manufactured by Max Hilbert, Hamburg—one pound of the concentrated pineapple juice to be deemed equal to nine-thirteenths of a gallon of fresh pineapple juice.
Printed and Published for the Government of the Commonwealth of Australia by J. Kemp, Government Printer for the State of Victoria.
C.16066.—Price 3d.
Overview
The Statutory Rules of 1909, No. 136, enacted under the Customs Act 1901, serve to amend Regulation 109 of the Customs Regulations to include a specific provision concerning concentrated pineapple juice manufactured by Max Hilbert, Hamburg. This provisional regulation was introduced to address the need for clear and immediate adjustments in the valuation of imported goods, ensuring consistency in tariff application and compliance with customs procedures. The enactment was authorised by the Governor-General, acting on the advice of the Federal Executive Council, and came into immediate effect due to the urgency of the matter. The regulation aims to provide a precise conversion rate for the valuation of concentrated pineapple juice, facilitating accurate assessment and tariff application for the specified product. This measure underscores the policy objective of maintaining an efficient and equitable customs regime, ensuring that imported goods are properly classified and taxed.
Scope and Application
This legislative instrument, Statutory Rules 1909 No. 136, pertains to the Customs Act 1901, specifically amending Regulation 109 to incorporate new provisions concerning the valuation of concentrated pineapple juice produced by Max Hilbert in Hamburg. The amendment sets forth an equivalence whereby one pound of the concentrated pineapple juice is considered equal to nine-thirteenths of a gallon of fresh pineapple juice. This regulation applies directly to the valuation of imported goods for customs purposes, affecting importers and customs officials responsible for assessing the duty and taxes on such imported goods. The geographic and jurisdictional reach of this amendment is confined to the Commonwealth of Australia, where the Customs Act 1901 holds sway, and its implementation is immediate as per the urgency cited in the certification by the Governor-General. The amendment does not specify any exclusions, exemptions, or thresholds beyond the particular product and manufacturer involved. The authority to extend or modify the application of this regulation through subordinate instruments remains intact, as is customary under the Customs Act 1901.
Key Provisions
The main operative sections of this Provisional Regulation, as an amendment to Regulation 109 of the Customs Regulations 1909, pertain to the valuation of concentrated pineapple juice for customs purposes. Specifically, section 1 of the regulation specifies that concentrated pineapple juice, a non-spirituous liquid manufactured by Max Hilbert in Hamburg, will be subject to a valuation rule where one pound of this concentrated juice is deemed equivalent to nine-thirteenths of a gallon of fresh pineapple juice (Reg. 109, C1909L00136). This equivalence is crucial for determining the customs duties and taxes applicable to the importation of this product into Australia.
The obligations imposed by this regulation are primarily on importers and customs officials. Importers must ensure that the valuation of the concentrated pineapple juice, as outlined in the regulation, is correctly applied when declaring the goods for customs purposes. This includes providing accurate information about the weight and nature of the product. Customs officials, on the other hand, must apply the specified valuation when assessing the customs duties and taxes for the imported concentrated pineapple juice. Failure to comply with these obligations could result in disputes or additional scrutiny during customs clearance.
Breach of the provisions outlined in this regulation can lead to several consequences. Firstly, there could be financial penalties imposed on importers who fail to accurately declare the value of the concentrated pineapple juice according to the regulation. Secondly, customs officials have the authority to detain or seize non-compliant shipments until the correct valuation is established and any outstanding duties are paid. The specific penalties for non-compliance are not detailed in the regulation itself but would typically align with the penalties set out in the Customs Act 1901, which could include fines and potential criminal charges for willful or repeated violations.