STATUTORY RULES.
1916. No. 90.
PROVISIONAL REGULATION UNDER THE CUSTOMS ACT 1901–1914.
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 1901–1914 should come into operation as from the 23rd March, 1916, and make the Regulation to come into operation accordingly as a Provisional Regulation.
Statutory Rules, 1916, No. 36 of 23.3.16, is hereby repealed.
Dated this eighteenth day of May, One thousand nine hundred and sixteen.
R. M. FERGUSON,
Governor-General.
By His Excellency’s Command,
FRANK G. TUDOR,
Minister of State for Trade and Customs.
CUSTOMS REGULATIONS.
Drawbacks of Duty.
Sugar Used in Making Jams and Other Goods.
Regulation 131 of the Customs Regulations (Statutory Rules 1913, No. 346) is hereby amended by the omission of paragraph (1) and the insertion in lieu thereof of the following paragraph:—
“ 131. (1) Drawback at the rate of two-thirds of the amount of duty paid, or such other proportion of that amount as the Ministor shall, by notice in the Gazette, from time to time direct, may, subject to the Customs Act 1901–1914, be allowed on imported sugar used in the manufacture (during the calendar year in which the claim for drawback is made or during the preceding calendar year) of the articles enumerated in the next sub-regulation on the exportation of the articles.
(1) (a) No allowance shall be made for sugar contents in excess of the following proportions to the total weight of the articles :—
Confectionery, comfits, succades, sweetmeats and sugar candy…………………………. | |
Jams and Jellies…………………………………………………………………………… | |
(Provided that the Minister may, in special cases, authorize payment of drawback on sugar actually used in the manufacture of jams and jellies to an extent greater than one-half.) | |
Jellies, table, in packet……………………………………………………………………. | |
Fruits, canned and preserved……………………………………………………………… | |
Condensed Milk, when samples not submitted for analysis……………………………… | |
C.5249.—Price 3d.
Condensed Milk, when samples submitted for analysis………………………………… |
(Provided that where the analysis shows a less proportion of sugar contents than 2–5ths, drawback shall only be allowed in respect of the actual sugar contents.)
Cordials, 2 lbs. of sugar per liquid gallon.
Coffee Essence…………………………………………………………………………… |
(Provided that where the analysis shows a less proportion of sugar contents than 2–5ths, drawback shall only be allowed in respect of the actual sugar contents.)
In accordance with the provisions of Regulation 131 (1) the amount of drawback actually payable will be upon two-thirds of the above proportions, or upon such other percentage of the above proportions as the Minister from time to time directs.
Provided the Collector is satisfied—
(а) that the goods were made at the factory specified in the declaration on the export entry (Form 50) during a specified calendar year; and
(b) that during that year imported duty-paid sugar, to an amount equal to or greater than the amount in respect of which drawback is claimed, was used at the factory in the manufacture of similar goods; and
(c) that the drawback claimed would not, if added to the drawback (if any) previously allowed in respect of any similar goods manufactured in the factory during that year, amount to more than would be lawfully allowed on the export of the whole amount of imported sugar used in the factory in the manufacture of similar goods during that year.
Printed and Published for the Government of the Commonwealth of Australia by Albert J. Mullett, Government Printer for the State of Victoria.
Overview
The Provisional Regulation under the Customs Act 1901–1914, enacted in 1916, was introduced to address the urgent need to amend the drawback provisions for imported sugar used in the manufacture of various goods, including jams, jellies, and confectionery. This legislative instrument, certified by the Governor-General acting on the advice of the Federal Executive Council, aims to ensure that the drawback allowed on exported goods manufactured from imported sugar is accurately reflected, thereby providing a fair refund of duty paid on the sugar used in production. The regulation specifies the maximum allowable sugar content in these goods to determine the extent of drawback payable, with certain exceptions for special cases where the Minister may authorise higher sugar content. The policy objective is to streamline the customs process and ensure that the drawback system is equitable and effectively supports Australian industries that rely on imported sugar for their manufacturing processes.
Scope and Application
The Provisional Regulation under the Customs Act 1901–1914 applies specifically to the drawback of duty on imported sugar used in the manufacture of various food products, including confectionery, jams, jellies, and canned and preserved fruits, among others. This regulation targets manufacturers who use imported sugar in the production of these goods for export. It sets out specific conditions under which manufacturers can claim drawback, including limits on the proportion of sugar that can be used in the products. The regulation applies nationally across Australia, as it is a Commonwealth-level enactment, and it operates within the parameters of the Customs Act 1901–1914. The regulation provides for the Minister to adjust the rates of drawback by notice in the Gazette, allowing for flexibility in response to changing circumstances. The regulation also specifies that the Collector must verify that the sugar used and the goods produced meet the stipulated conditions to qualify for drawback, ensuring compliance with the set thresholds and conditions.
Key Provisions
The key operative sections of the Provisional Regulation under the Customs Act 1901–1914, as amended by Statutory Rules 1913, No. 346, pertain to the drawback of duty on imported sugar used in the manufacture of various goods for export. Specifically, Regulation 131(1) outlines the conditions under which a drawback may be granted on imported sugar used in the manufacture of articles such as confectionery, jams, jellies, canned and preserved fruits, and condensed milk. The drawback is set at two-thirds of the amount of duty paid on the sugar, or such other proportion as the Minister may direct by notice in the Gazette. The regulation specifies the maximum proportion of sugar that can be used in these products and notes that the Minister may, in special cases, allow drawback for sugar contents in excess of the standard proportions, particularly for jams and jellies.
The Act imposes certain obligations on the parties involved, primarily ensuring that the sugar used in the manufacture of the specified goods does not exceed the prescribed proportions unless authorised by the Minister. Additionally, the manufacturer must provide evidence that the goods were produced in the factory specified in the export entry declaration, and the Collector must be satisfied that the sugar used in the manufacture of the goods was imported and duty-paid during the relevant calendar year. The manufacturer must also ensure that the total drawback claimed does not exceed the allowable amount based on the total sugar used in the factory during that year.
Breaches of the provisions outlined in the regulation can result in civil or criminal consequences. The regulation does not explicitly state the penalties for non-compliance, but under the general provisions of the Customs Act 1901–1914, penalties for fraudulent claims or misrepresentation can include fines and imprisonment. The precise penalties would depend on the nature and severity of the breach, as well as any additional legislation that may apply. It is also possible that failure to comply with the regulation could lead to the denial of drawback benefits, resulting in financial loss for the manufacturer.