Customs Regulations 1913 (Amendment)

Legislation au C1918L00216 Regulations Not in force Legislative Instrument

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STATUTORY RULES.

1918. No. 216.

 

REGULATIONS UNDER THE CUSTOMS ACT 1901–1916.

I, SIR ARTHUR LYULPH STANLEY, Deputy of the Governor-General in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Customs Act 1901–1916 to come into operation on and after the 1st day of January, 1919.

Dated this fourteenth day of August, 1918.

A. L. STANLEY,

Deputy of the Governor-General.

By His Excellency’s Command,

J. A. JENSEN,

Minister of State for Trade and Customs.

 

Amendment of the Customs Regulations 1913.

(Statutory Rules 1913, No. 346.)

1. Alter regulation 34 of the Customs Regulations the following regulation is inserted:—

Declarations as to Value of Goods for Home Consumption.

“34a. (1) Invoices for goods dutiable at an ad valorem rate of duty from all countries, except China and Japan, for which entry is made after the first day of January, 1919, shall show the fair market value for home consumption in the country of export, at the date of invoicing to Australia, of similar goods in similar quantities.

(2) The heading to the column in the invoice in which the particulars required by the last preceding sub-regulation shall be shown shall be as follows:—

‘Domestic value f.o.b. (here insert “Port of Export” or “Factory,” or as the case may be) at date of invoicing to Australia, subject to              % discount for cash and

in/excluding cost of domestic outside casing.’

“(3) The particulars required by sub-regulation (1) of this regulation shall be supported by a declaration in accordance with Form 9c in the schedule which shall be written, stamped, typewritten, or printed on the back of the invoice.

“(4) In the case of goods exported direct from the United Kingdom to Australia for which the benefit of the United Kingdom Preferential Tariff is claimed a declaration in accordance with Form 9d in the schedule shall be made.”


2. The schedule to the Customs Regulations is amended by inserting after Form 9b the following forms:—

Reg. 34a.

Form 9c.

Australian Customs.

Declaration as to Goods exported to Australia which are not the Produce or Manufacture of the United Kingdom.

I      (here insert manager, chief clerk, or as the case may be) of                                                                       (here insert name of firm or company) of                                          (here insert name of city and country) the manufacturer or supplier of the goods enumerated on this invoice, amounting to                                           (here insert value) have the means of knowing and do hereby declare—

1. That the said invoice is in all respects correct and true;

2. That the said invoice contains a true and full statement showing the prices actually paid or to be paid for the said goods, the actual quantity thereof, and all charges thereon; or

2.* That the said invoice contains a true and full description of the goods, the actual quantity thereof, the amount debited therefor, and all charges thereon to free on board at port of shipment as known up to the date of invoice;

3. That the price shown in the invoice in a separate column represents the actual price at the date of this declaration of equal quantities of identically similar goods to any purchaser for home consumption in this country;

4. That no different invoice of the goods mentioned in said invoice has been or will be furnished to any one; and

5. That no arrangement or understanding affecting the purchase price of the said goods has been or will be made or entered into between the said exporter and purchaser or by any one on behalf of either of them, either by way of discount, rebate, salary, compensation, or in any manner whatsoever other than as shown in the said invoice.

Dated at   this   day of   191 .

Signature—

Witness—

 

Reg. 34a.

Form 9d.

Australian Customs.

Declaration as to Goods the Produce or Manufacture of the United Kingdom exported direct from the United Kingdom to Australia.

I       (here insert director, manager, chief clerk, or as the case may be) of                                           (here insert name of firm or company) of                                                                       (here insert name of city and country), the manufacturers or suppliers of the articles enumerated in this invoice, amounting to                                                         (here insert value) dated                              of goods supplied to                                          , do hereby declare that I am duly authorized to make and sign this certificate on behalf of the said manufacturers, and that I have the means of knowing, and do hereby certify as follow:—

1. That the said invoice is in all respects true and correct:

 

* Substitute this clause in the case of goods covered by an invoice being on consignment (not an outright sale).


2.† That every article mentioned in the said invoice has been either wholly or partially produced or manufactured in the United Kingdom.

3. † As regards those articles only partially produced or manufactured in the United Kingdom—

(a) That the final process or processes of manufacture have been performed in the United Kingdom;

(b) That the expenditure in material of British production and/or British labour (calculated subject to qualifications hereunder) in each and every article is not less than one-fourth of the factory or works’ cost of such article in its finished state.

4.† That in the calculation of such proportion of British production or British labour none of the following items has been included or considered:—Manufacturer’s profit or remuneration of any trader, agent, broker, or other person dealing in the article in its manufactured finished condition; cost of outside packages or any cost of packing the goods thereinto; any cost of conveying, insuring or shipping the goods subsequent to their manufacture.

5. † With regard to bottles, flasks, or jars being containers of goods mentioned in the invoice, that such bottles, flasks, or jars are of British manufacture, and if purchased from bottle exchanges have distinctive marks or features which enable me to certify to their British origin.

6. That the said invoice contains a true and full statement showing the price actually paid or to be paid for the said goods, the actual quantity thereof, and all charges thereon; or

6.* That the said invoice contains a true and full description of the goods, the actual quantity thereof, the amount debited therefor, and all charges thereon to free on board at port of shipment as known up to the date of invoice.

7. That the price shown in the invoice in a separate column represents the actual price at the date of this declaration of equal quantities of identically similar goods to any purchaser for home consumption in this country.

8. That no different invoice of the goods mentioned in the said invoice has been or will be furnished to any one; and

9. That no arrangement or understanding affecting the purchase price of the said goods has been or will be made or entered into between the said exporter and purchaser, or by any one on behalf of either of them, either by way of discount, rebate, salary, compensation, or in any manner whatsoever other than as shown in the said invoice.

Dated at   this   day of   191 .

Signature—

Witness—

 

* Substitute this clause in the case of goods covered by an invoice being on consignment (not an outright sale).

Note.—When the circumstances of the case so require, the following alterations may be made in this Form:—

(a) Clause 2 may be altered to read:—That every article mentioned in the said invoice has been wholly produced or manufactured in the United Kingdom;

(b) Clauses 3 and 4 may be omitted;

(c) Clause 5 may be omitted if it cannot be certified to, or if the invoice does not cover goods put up in bottles, flasks or jars.

 

Printed and Published for the Government of the Commonwealth of Australia by H. J. Green, Acting Government Printer for the State of Victoria.

Overview

The Statutory Rules 1918, No. 216, were made under the Customs Act 1901–1916 and came into effect on 1 January 1919. These regulations were enacted by Sir Arthur Lyulph Stanley, the Deputy of the Governor-General, with the advice of the Federal Executive Council. The purpose of these regulations was to amend the Customs Regulations of 1913 by introducing new requirements for invoices concerning the fair market value of dutiable goods for home consumption. Specifically, the regulations mandated that invoices from all countries except China and Japan must indicate the domestic value of similar goods in similar quantities at the date of invoicing to Australia. The policy objective behind these amendments was to ensure accurate valuation of imported goods for the correct imposition of duties, thereby maintaining fair trade practices and protecting domestic industries. The regulations also introduced new forms for declarations, namely Form 9c for goods exported to Australia that are not the produce or manufacture of the United Kingdom and Form 9d for goods exported directly from the United Kingdom to Australia, claiming the benefit of the United Kingdom Preferential Tariff. These forms required detailed declarations from the manufacturer or supplier, ensuring transparency and accuracy in the invoicing process, and aimed to prevent undervaluation or misrepresentation of goods.

Scope and Application

The Statutory Rules 1918, No. 216, under the Customs Act 1901-1916, pertain to the amendment of the Customs Regulations 1913. These regulations apply to all importers of dutiable goods into Australia, with specific requirements for invoices and declarations of value. Effective from 1 January 1919, these amendments mandate that invoices for goods from all countries except China and Japan must display the fair market value for home consumption in the country of export at the time of invoicing. This value must be declared using a specific form, either Form 9c for goods not produced or manufactured in the United Kingdom, or Form 9d for goods exported directly from the United Kingdom. The Regulations are applicable nationally, across the Commonwealth of Australia, and extend to all goods entering the country under the specified conditions, with the primary purpose of ensuring accurate valuation and compliance with customs duties. Subordinate instruments may further extend or clarify the application of these regulations.

Key Provisions

The Customs Regulations 1913 are amended under the Customs Act 1901–1916 to include a new regulation 34a, effective from January 1, 1919. This regulation requires invoices for dutiable goods from countries other than China and Japan to state the fair market value for home consumption in the country of export at the date of invoicing to Australia (section 1(1)). The invoice must include a specific heading detailing the domestic value FOB at the port of export or factory, along with any applicable discounts for cash and costs of domestic outside casing (section 1(2)). Additionally, the required particulars must be supported by a declaration as per Form 9c, which must be written, stamped, typewritten, or printed on the back of the invoice (section 1(3)). For goods exported directly from the United Kingdom to Australia claiming the benefit of the United Kingdom Preferential Tariff, a declaration in accordance with Form 9d must be included (section 1(4)). The new regulation 34a imposes specific obligations on parties importing dutiable goods from countries other than China and Japan. Exporters must provide a detailed invoice that includes the fair market value for home consumption in the country of export. This invoice must also include a declaration that the invoice details are correct and true, the prices and quantities stated are accurate, and no other invoice will be provided to any purchaser. For goods exported directly from the United Kingdom, additional requirements include certifying that the goods were produced or manufactured in the UK and meeting specific criteria regarding the proportion of British production and labour. These declarations must be made in accordance with the prescribed forms, Form 9c and Form 9d, and attached to the invoice. Breach of the requirements set forth in regulation 34a can lead to various consequences. While the specific offences and penalties are not detailed in the provided text, under the Customs Act 1901–1916, general provisions for penalties apply. These may include fines or imprisonment for individuals and fines for corporations. The precise penalties would depend on the nature and severity of the breach, as well as any applicable provisions within the Customs Act and other relevant legislation.

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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.