Customs Regulations 1922 (Amendment)

Legislation au C1926L00088 Regulations Not in force Legislative Instrument

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STATUTORY RULES

1926. No. 88

 

REGULATION UNDER THE CUSTOMS ACT

(Thirty-third Amendment.)

I, THE GOVERNOR-GENERAL in and over the Commonwealth Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulation under the Customs Act 1901 - to come into operation forthwith.

Dated this twenty-fifth day of June, 1926.

STONEHAVEN,

Governor-General.

By His Excellency’s Command,

H. E. PRATTEN,

Minister of State for Trade and Customs.

________

Amendment of Customs Regulations 1922.

(Statutory Rules 1922, No. 24, as amended to this date.)

1. After regulation 41 of the Customs Regulation 1922 the following regulation is inserted:—

Goods Entered under Departmental By-laws subject to Security.

41a.—(1) Where any goods are entered for home consumption “under security’ or ‘subject to security’ pursuant to a Departmental By-law made under any item of the Customs Tariff 1921-1924 or of that Tariff as subsequently amended, the person who entered the goods shall—

(a) at all times keep use deal with and dispose of the goods solely for the purpose stated in the entry and in accordance with the By-law; and

(b) keep and whenever so required by an officer produce for inspection accounts and records of the goods properly written up in such form and containing such particulars as the Collector requires; and

(c) whenever so required by an officer produce for inspection the goods and any articles in connexion with the manufacture of which the goods have been used or account for such goods or articles to the satisfaction of the Collector; and

C.8567.—Price 3d.


(d) produce to and to the satisfaction of the Collector within six months from the date of the entry or such further time as the Collector may in writing allow evidence that the goods have been used kept dealt with or disposed of in accordance with the terms of the By-law and the entry; and

(e) give security to the satisfaction of the Collector in Form 15a or 15b in such amount as the Collector requires.

Penalty—Twenty pounds.

(2) The goods shall continue to be subject to the control of the Customs until every obligation provision and condition contained in or imposed by the Act, the Regulations, the By-law, the entry and the security and applicable to the goods have been observed, performed and complied with to the satisfaction of the Collector.

(3) A security under this regulation may be given either in respect of the goods specified in a particular entry or generally in respect of all goods entered within a period to be specified in the Security.

(4) The Collector may release the goods or any portion of the goods and the owner thereof from the obligations imposed by this regulation, the By-law, the entry, and the security upon receipt of the full amount of duty which would have been payable on the importation of the goods or the portion of the goods if the goods or the portion of the goods had not been entered in accordance with the Tariff item pursuant to which the By-law was made.”

2. After Form 14 in the Schedule to the Customs Regulations the following forms are inserted:—

Form 15 a.

Regulation 41a.

Commonwealth of Australia.

SECURITY TO THE CUSTOMS.

By this Security the Subscribers are, pursuant to the Customs Act 1901-1925 bound to the Customs of the Commonwealth of Australia in the sum of................................................subject only to this condition if every obligation provision and condition contained in or imposed by the said Act or any amendment thereof or any regulation thereunder or any Departmental By-law or the relevant entry and applicable to the goods specified hereunder is at all times duly observed performed and complied with to the satisfaction of the Collector of Customs for the State of....................................................then this Security shall be thereby discharged.

Goods.

Entered by......................................................................................

Port.........................................................................

Ex ship....................................................................

Warrant and Date..................................................

Marks and Numbers.......................,.......................

Description of Goods.

Weight or Quantity.

Invoice Value and Origin.

 

 

 

Dated the..............................day of...........................19 .


Names and Descriptions of Subscribers.

Signatures of Subscribers.

Signatures of Witnesses.

 

 

 

Note.—If liability is not intended to be joint and several and for the full amount, here state what is intended, as for example thus:—“The liability of the subscribers is joint only,” or, “The liability of (mentioning subscriber) is limited to (here state amount of limit of liability or made of ascertaining limit).”

Form 15 B.

Regulation 41 a.

Commonwealth of Australia.

SECURITY TO THE CUSTOMS.

By this Security the Subscribers are, pursuant to the Customs Act 1901-1925 bound to the Customs of the Commonwealth of Australia in the sum of.........................................subject only to this condition that if every obligation provision and condition contained in or imposed by the said Act or any amendment thereof or any regulation thereunder or any Departmental By-law or the relevant entry and applicable to the goods specified hereunder is at all times duly observed performed and complied with to the satisfaction of the Collector of Customs for the State of...................................................................then this Security shall be thereby discharged.

Goods.

All goods entered at the Port of..........................................................................by or on behalf of..............................................................of...............................................................................................

during the period of twelve months from the date hereof “under security” or “subject to security” pursuant to a Departmental By-law made under any item of the Customs Tariff 1921-1924 or of that Tariff as subsequently amended.

Dated the.........................................day of..............................19........

Names and Descriptions of Subscribers.

Signatures of Subscribers.

Signatures of Witnesses.

 

 

 

Note.—If liability is not intended to be joint and several and for the full amount; here state what is intended, as for example, thus:—“The liability of the subscribers is joint only,” or, “The liability of (mentioning subscriber) is limited to (here state amount of limit of liability or mode of ascertaining limit).”

____________________________

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

Overview

The Statutory Rules 1926, No. 88, under the Customs Act 1901, were enacted to amend the Customs Regulations of 1922. The regulation introduces additional security requirements for goods entered for home consumption under departmental by-laws, ensuring compliance with the terms set forth in the entry and relevant by-laws. The policy objective is to maintain control over the goods until all obligations and conditions have been satisfied by the Collector of Customs. This legislative instrument was made by the Governor-General in Council, acting on advice from the Minister of State for Trade and Customs, and came into operation immediately upon its issuance. The regulation specifies that the person entering the goods must adhere to strict guidelines, including maintaining accurate records, producing goods and related articles for inspection, and providing evidence of compliance within a specified timeframe. Failure to comply with these provisions may result in a penalty of twenty pounds.

Scope and Application

The Customs Regulations 1926, under the Customs Act 1901, pertain to the regulation of imported goods that are entered for home consumption "under security" or "subject to security" as per departmental by-laws. This regulation applies to individuals or entities that enter such goods, mandating compliance with specific conditions including maintaining the goods solely for the purpose stated in the entry, keeping proper accounts and records, and producing the goods or articles for inspection when required. Additionally, it imposes the obligation to provide evidence of the goods' use or disposal within a stipulated timeframe and to furnish a security to the Collector's satisfaction. The regulation extends to all goods entered under the Customs Tariff 1921-1924 and any subsequent amendments, thereby covering a wide array of imported goods across various industries. The scope of this regulation is national, as it applies throughout the Commonwealth of Australia, overseen by Collectors of Customs in each state. The regulation may be subject to further modifications or specifications through subordinate instruments, allowing for adaptability in enforcement and compliance requirements.

Key Provisions

The main operative sections of this regulation pertain to the control and security requirements for goods entered under departmental by-laws. Specifically, Regulation 41a (1) stipulates that any goods entered for home consumption under security or subject to security must be kept, used, dealt with, and disposed of in accordance with the terms stated in the entry and the relevant by-law. This includes the obligation to keep detailed accounts and records of the goods as required by the Collector, and to produce these records and the goods themselves for inspection upon request. The person responsible for the goods must also provide evidence within six months, or an extended period if allowed by the Collector, that the goods have been handled in compliance with the by-law and the entry. Furthermore, a security bond must be provided to the Collector, either specifically for the goods in question or generally for all goods entered within a specified period. The regulation imposes several obligations on the parties involved. Firstly, the person who enters the goods must adhere strictly to the conditions outlined in the entry and the relevant by-law. This includes maintaining precise records and being ready to present these records and the goods themselves for inspection. The regulation also mandates that the person must provide evidence of compliance with the terms of the entry and by-law within a stipulated timeframe. Failure to comply with these obligations may result in the goods remaining under the control of Customs until all conditions are satisfied. Failure to comply with the provisions of this regulation can lead to various penalties and consequences. According to Regulation 41a (1), a penalty of twenty pounds can be imposed for non-compliance. This penalty serves as a deterrent against improper handling or use of goods entered under security. Additionally, the goods will remain under Customs control until all obligations and conditions are met to the satisfaction of the Collector. This ensures that any goods not handled in accordance with the by-law and entry are adequately monitored and controlled to prevent illegal activities such as smuggling or improper use of imported goods.

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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.