Customs Regulations 1913 (Amendment)

Overview

The Statutory Rules 1917, No. 258, enacted by the Governor-General in Council under the Customs Act 1901-1916, addresses the need for stricter enforcement of customs regulations, specifically targeting unauthorised alterations to customs documents. The primary objective of this regulation is to deter fraudulent activities and ensure the integrity of customs documentation by imposing penalties on those who tamper with or possess unauthorised altered documents. The enacting body was the Commonwealth of Australia, represented by the Governor-General in consultation with the Federal Executive Council. This regulation aims to uphold the accuracy and legality of customs transactions by penalising offences related to the unauthorised modification of customs documents with a fine of fifty pounds.

Scope and Application

This statutory rule, made under the Customs Act 1901-1916, amends the Customs Regulations 1913 to include a new regulation concerning offences related to Customs documents. The regulation applies to any person who alters, adds to, or erases any part of a Customs document without the authority of the Collector, or who uses, possesses, or distributes such altered documents. The specified penalty for these offences is fifty pounds. The term 'Customs documents' encompasses a broad range of documents including receipts, certificates, manifests, declarations, invoices, licences, permits, and reports, whether produced by or for Customs or its officers. The regulation applies nationally, extending to all persons within the Commonwealth of Australia, and includes any document that falls within the broad definition provided. The regulation does not explicitly mention any exclusions or exemptions, and it is implied that it extends to all persons and documents as defined within its terms.

Key Provisions

The main operative sections of this statutory instrument are found in the amendment to the Customs Regulations 1913, where Regulation 190a is introduced. Regulation 190a(1) states that any person who makes any alteration, addition, or erasure to any Customs document without the authority of the Collector is guilty of an offence. Regulation 190a(2) stipulates that any person who uses, puts off, or has in their possession any Customs document to or in which any alteration, addition, or erasure has been made without the authority of the Collector is also guilty of an offence. Regulation 190a(3) defines "Customs documents" to include a wide range of documents such as receipts, certificates, accounts, books, manifests, declarations, entries, invoices, licenses, securities, notices, permits, debentures, reports, authorities, consents, or any other document given, issued, kept by, or produced or delivered to the Customs or any officer of Customs. The obligations and requirements imposed by this legislation on the parties or entities it governs are primarily centred around the integrity and proper use of Customs documents. Any person involved in the handling or modification of Customs documents must ensure that they do not alter, add to, or erase any part of these documents without obtaining the necessary authority from the Collector. This requirement underscores the importance of maintaining the authenticity and accuracy of Customs documentation, which is essential for the efficient and lawful operation of customs procedures. Failure to comply with this requirement can result in legal consequences. The statutory instrument also outlines specific offences and the associated penalties for breaches. Under Regulation 190a(1), any person who makes any alteration, addition, or erasure to a Customs document without the Collector's authority commits an offence and is liable to a penalty of fifty pounds. Similarly, under Regulation 190a(2), any person who uses, puts off, or has in their possession any Customs document that has been altered, added to, or from which something has been erased without the Collector's authority also commits an offence and is subject to the same penalty of fifty pounds. These penalties serve as a deterrent against the improper handling of Customs documents and ensure adherence to the prescribed procedures.