Customs Regulations 1909 (Amendment) (Provisional)

Overview

The Provisional Regulation under the Customs Act 1901-10, enacted in 1913, was introduced to address the need for immediate updates to the customs procedures, specifically regarding the charges for the services provided by customs officers to exporters for drawback applications. The regulation was issued by the Governor-General in Council, acting on the advice of the Minister for Trade and Customs, Frank G. Tudor, and was published as Statutory Rules 1913, No. 102. This provisional regulation aimed to streamline the payment process for customs services and establish clear charge structures for both official and non-official hours, ensuring that all costs associated with customs processing are adequately accounted for before any debenture is issued.

Scope and Application

The Provisional Regulation under the Customs Act 1901-10 pertains specifically to exporters of goods who are seeking drawback, establishing a charge they must pay to the Collector for services rendered by customs officers. This applies to all persons or entities engaged in the export of goods for drawback purposes within the Commonwealth of Australia. The charge is designed to cover the time an officer is employed on the exporter's application, as well as any additional expenses incurred, and ensures that no debenture for payment will be issued until these charges and expenses are settled. Additionally, a higher rate is set for services provided outside of official hours, which are defined as between 8 a.m. and 5 p.m. This regulation, as a statutory rule, has immediate effect across the Commonwealth, ensuring a uniform application of charges and services related to drawback claims. The regulation does not provide specific exclusions or exemptions beyond the delineated rates for different times of service. The application of this regulation can be extended or refined through subordinate instruments, as authorised under the Customs Act 1901-10.

Key Provisions

The key provision of this Provisional Regulation, found in Regulation 150, pertains to the charges exporters must pay to the Collector for the services of officers in processing their applications for drawback of customs duties on exported goods. Specifically, exporters must pay a charge of one shilling and sixpence per hour for the time an officer is employed on their application during official hours (8 a.m. to 5 p.m.) and any other expenses incurred on their behalf (Regulation 150(1)). If the officer’s services are required outside of these official hours, the charge increases to one shilling and ninepence per hour (Regulation 150(1)). The regulation further stipulates that no debenture for payment of drawback shall be issued until all such charges and expenses have been settled (Regulation 150(1)). The obligations imposed by this regulation on exporters are clear and specific. Exporters must ensure that they pay the stipulated charges for the services rendered by the officers and any other related expenses before any debenture for drawback payment can be issued. This requirement ensures that the Collector is compensated for the time and resources expended in processing the exporter’s application. Additionally, the regulation requires exporters to settle these charges and expenses promptly to avoid any delays in the drawback process. Breach of these provisions could result in significant consequences for the exporter. If an exporter fails to pay the required charges and expenses, they may face difficulties in obtaining the debenture for drawback payment, which could impede their ability to reclaim the customs duties paid on their exported goods. Although the regulation does not explicitly state any criminal or civil penalties for non-compliance, the potential for financial loss and administrative hurdles underscores the importance of adhering to these requirements.