Customs Regulations 1913 (Amendment)

Overview

The Statutory Rules 1917, No. 179, are regulations made under the Customs Act 1901–1916 by the Governor-General-in-Council, effective immediately upon their promulgation. These regulations amend the Customs Regulations 1913 by introducing a new security form, Form 71, designed to ensure that individuals or entities handling goods subject to customs control maintain proper custody and accounting of these goods. The primary objective of these regulations is to enforce the conditions under which security is provided to the Customs, ensuring that all goods are accounted for and any duties owed are paid. The regulations detail the conditions under which the security is discharged, including the proper handling and reporting of goods, as well as the consequences for failing to adhere to these conditions. These regulations were enacted to address the need for stricter controls and accountability in the handling of goods subject to customs regulations, ensuring compliance with customs duties and preventing fraud or mismanagement. The introduction of Form 71 provides a formal mechanism for individuals or entities to demonstrate their commitment to adhering to customs laws, thereby safeguarding the integrity of the customs system. The regulations are intended to be a practical tool to enforce the provisions of the Customs Act, thereby protecting the interests of the Commonwealth.

Scope and Application

The Statutory Rules 1917 No. 179, made under the Customs Act 1901–1916, amend the Customs Regulations 1913 by adding a new form—Form 71—which pertains to a security provided to the Customs by subscribers. This security is applicable to individuals or entities that receive goods subject to Customs control, requiring them to keep such goods in safe custody and account for them to the Collector of Customs, or pay the applicable duties if not accounted for satisfactorily. It applies to all entities that handle goods under Customs control, ensuring compliance with the Act by preventing the removal of goods from premises without proper entry for home consumption or warehousing. The security also mandates that if any discrepancies in the contents of a case or package are discovered, the subscribers must either pay the duties for the missing goods or prove they were not present initially. This regulation applies nationwide within the Commonwealth of Australia and extends its reach to anyone involved in the importation and handling of goods subject to Customs control, with the possibility of joint and several liability for the full amount specified in the security.

Key Provisions

The primary operative sections of this legislative instrument are those that detail the amendment to the Customs Regulations 1913. Specifically, section 1 introduces Form 71, which outlines the conditions under which a security bond must be provided to the Customs of the Commonwealth of Australia. The form stipulates that subscribers must keep goods subject to customs control in safe custody and account for them to the satisfaction of the Collector of Customs (section 1(a)). Furthermore, it mandates that such goods cannot be removed from the premises until they are either entered for home consumption with all duties paid or entered for warehousing or transhipment as per the Customs Act 1901–1916 (section 1(b)). Additionally, if goods are found to be deficient in a package without prior notice of tampering, the subscribers must either pay the duties on the missing goods or prove to the Collector that the goods were not present in the package when received (section 1(c)). The obligations and requirements imposed by this Act on the parties involved primarily revolve around the secure handling and accounting of goods under customs control. Subscribers must ensure that any goods they receive or allow onto their premises are kept securely and accounted for properly. They must either provide a satisfactory account of the goods or pay any outstanding duties to the Collector of Customs. Additionally, subscribers are prohibited from removing goods from their premises unless they have been duly entered for home consumption or for warehousing or transhipment. Subscribers must also report any instances of tampering or deficiencies in goods to the Collector and either pay the relevant duties or provide evidence that the goods were not present as stated in accompanying documents. The form requires detailed information, including the names and descriptions of the subscribers, their signatures, and the signatures and addresses of witnesses. The legislative instrument also outlines specific consequences for breaches of the provisions set forth in the security bond. If the conditions outlined in Form 71 are not met, the security bond remains in effect, and the subscribers remain liable for any duties owed or penalties incurred. The maximum penalty for non-compliance could include financial penalties, which may be determined by the Customs Act 1901–1916 or any related legislation. While the exact penalties are not specified in this regulation, they could include fines or other civil and criminal consequences as stipulated by the applicable laws.