Customs Regulations (Amendment)

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STATUTORY RULES.

1928. No. 57.

________

REGULATIONS UNDER THE CUSTOMS ACT 1901‑1925.

(Fourth Amendment.)

I, THE GOVERNOR‑GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, do hereby make the following Regulations under the Customs Act 1901‑1925, to come into operation forthwith.

Dated this twenty first day of June, 1928.

Governor‑General.

By His Excellency’s Command

for Minister of State for Trade and Customs.

_________

Amendment of Customs Regulations.

(Statutory Rules 1926, No. 203, as amended to this date.)

1. Regulation 19 of the Customs Regulations is amended by inserting after the words “Good Friday” the words “Anzac Day”.

2. Regulation 60 is amended by adding the following paragraph:—

“(4) If a licence is surrendered after having been in force for at least one complete quarter a proportionate refund may be made for the unexpired portion of the term for which the fee has been paid.”

3. Regulation. 93 (1) is amended as follows:—

(a) by deleting the heading to Item 1 reading—

“Wines and Spirits and Other Liquids, N.E.I.”

and inserting in lieu thereof the following—

“Wines and Spirits and Other Spirituous Liquids, N.E.I.”

1238.—Price 5d.

(b) by deleting items 10 mid 11 and inserting in lieu thereof the following:—

	Articles.	Receipt and Delivery.		Rent per week.
		s.	d.	s.	d.
10. Unspecified Goods
	(a) One or more packages of same import mark or consignment aggregating not more than 2 feet by measurement or cwt. by weight
		2	6	0	1
	(b) One or more packages of same import mark or consignment aggregating more than 2 feet by measurement or 1 cwt. by weight, but not more than 10 feet by measurement or 5 cwt. by weight
		4	0	0	1
	(c) One or more packages of same import mark or Consignment aggregating more than 10 feet by measurement or 5 cwt. by weight, but not more than 20 feet by measurement or 10 cwt. by weight
		5	0	0	2
	(d) Other, per ton..............................	7	6	0	7½

4. Regulation 95 (1) is amended as follows:—

(a) by deleting the heading to Item 1 reading—

“Wines and Spirits and Other Liquids, N.E.I.”

and inserting in lieu thereof the following—

“Wines and Spirits and Other Spirituous Liquids, N.E.I.”

(b) by deleting items 10 and 11 and inserting in lieu thereof the following:—

Articles.	Charges.
10.Unspecified Goods—
(a) One or more packages of same import mark or consignment aggregating not more than 2 feet by measurement or 1 cwt. by weight (b) One or more packages of same import mark or consignment aggregating more than 2 feet by measurement or 1 cwt. by weight, but not more than 10 feet by measurement or 5 cwt. by weight (c) One or more packages of same import mark or consignment aggregating more than 10 feet by measurement or 5 cwt. by weight, but not more than 20 feet by measurement or 10 cwt. by weight	5s. 6d., including receipt, delivery and. cartage into Bond and two weeks’ rent; after that 1d. per week rent 5s. 6d., including receipt, delivery and cartage into bond and two week’s rent; after that 1d. per week rent 8s. 6d., including receipt, delivery and cartage into bond and two week’s rent; after that 2d. per week rent
	Receipt and Delivery.		Rent per week.
	s.	d.	s	d.
(d) Other, per ton........................	8	0	0	8

5. Regulation 109 is amended by adding after the standard prescribed for Concentrated Japan the following standards:—

“Concentrated Paste Gum (for Varnish making) of a consistency that by the addition of one part of solvent to one part of gum produces a varnish of ordinary consistency—

5½ lb. of the Concentrated Paste Gum to be deemed equal to one gallon of varnish.

Lump Terebine Preparation—

2½ lb. of lump Terebine preparation to be deemed equal to one gallon of Terebine.”

6. Form 1 in the Schedule to the Customs Regulations is amended by deleting that part beginning with the words “I declare” and ending with the word “Master” and inserting in lieu thereof the following:—

“I declare that the entry above written is a just report of the ship and of her lading and that the particulars therein are true and that bulk has not been broken nor goods delivered out of the ship since her departure from , the last place of lading except at [stating where, if anywhere.]

Master, Owner or Agent”.

7. Form 2 in the Schedule is amended by deleting the words “Master or Agent” and inserting in lieu thereof the words “Master, Owner or Agent”.

8. Forms 3 and 4 in the Schedule are cancelled, and the following forms substituted:—

Form 3

Reg. 32

AUSTRALIAN CUSTOMS.—STORE LIST.

From

Ship Master

Agents.

Arrived at the Port of on the day of 19 .

—	Australian Produce or Manufacture.	Other.	—	Australian Produce or Manufacture.	Other.
Beer, bottled (quarts).............No.			Wines, Sparkling (quarts) No.
„ „ (pints)................„			„ „ (pints) ...................,,
„ bulk...................galls.			„ „ (½‑pints)...........„
Bitters, bottles ...........No and sizes			„ Still (quarts)...................,,
Brandy, in bottles.................„			„ „ (pints)....................„
„ bulk ...............gals.
Geneva and Gin, in bottles „			„ „ (bulk)...................galls.
No. and sizes			„ „ (bulk)...................galls.
„ bulk...............galls.			Tobacco, manufactured, n .e. i., including the weight of tags, labels, and other attachments lb.
Liqueurs bottles ..........No. and sizes			Cigars, including the weight of bands and ribbons No. and weight
Rum, in bottles..................„			Cigarettes, including weight of cards and mouth‑pieces contained in inside packages No. and weight
„ bulk...............galls.			Opium.............................lb.
Whisky, in bottles .........No. and sizes			Playing cards .................dozen packs
„ bulk...............galls.
Spirits, Potable, other than above, in bottles No. and sizes			Aerated Waters, in bottles
Spirits, Potable, other than above, in bulk galls.			No. and value
Spirits, Potable, other than above, in bulk galls.
Spirits, Perfumed, bottles
No. and sizes

Australian Customs.—Store List—continued.

——			Australian Produce or Manufacture.	Other	——		Australian Produce or Manufacture.	Other
Animals living—					Honey...................	lb
Horned Cattle...........	No.				Jams find jellies (including Marmalade)	„
Sheep................	„
Pigs.................	„				Jelly Crystals and Jelly Powders .	„
Arrowroot................	lb.
Bacon and Ham, partly or wholly cured	„				Lard....................
					Limejuice and other Fruit Juices and Fruit Syrups (Fortified), in bottles
Barley (Pearl).............	„				No. and sizes
Beans and Peas............	„				Limejuice and other Fruit Juices and Fruit Syrups (Unfortified), in bottles No and sizes
Biscuits.................	„
Blacking.................	Value
Butter and Margarine........	lb.
Candles, Tapers, and Night Lights—					Limejuice and other Fruit Juices and Fruit Syrups (Unfortified), in bulk
Paraffine Wax, wholly or in part		„				gals.
					Macaroni and vermicelli.......	lb.
N.E.I.................		„			Matches.................	boxes.
Cheese..................		„
Chicory, Raw and Kiln Dried		„			Meats, Fresh or Smoked.......	lb.
„ Roasted or Ground		„			„ Preserved by cold process	„
Cocoa and Chocolate, for potable use, in powdered form		„			„ Potted or Concentrated, including extracts of, and Meat Jellies; preparations in dry form for making Soup	Value
Cocoanut, Desiccated .,,
Coffee, Raw and Kiln Dried		„
„ Roasted or Ground: in liquid form; or mixed with milk other substance		„
					„ and Soup preserved, in tins or other air‑tight vessels, including the weight of liquid contents	lb.
Confectionery, including Candied and Crystallized Fruits Value and lb.
Cornflour................		lb.
Curry Paste or Powder .......		„
Dholl ...................		„			„ N.E.I..............	„
Eggs, in shell .............		doz.			Milk (including Cream)— Preserved, Condensed, Concentrated, Peptonized and Frozen:‑
Essences, Culinary (spirituous)
Bottles, sizes
Fancy Goods (Barkers’ Stock) (See indorsement on back hereof.)		Value
					(l)Sweetened........	„
Fish, Fresh, Smoked, or Dried (but not Salted), or Preserved by Cold Process		lb.			(2) Unsweetened......	„
					Dried or in Powder form…….	„
					Mustard (including French Mustard)	„
„ Potted or Concentrated, including Extracts of and caviare		Value			Nuts, unshelled (other than Peanuts)	„
					„ Peanuts............	„
					„ Kernels, Pastes, and Meals	„
„ Preserved in tins or other air‑tight vessels, including the weight of liquid contents		lb.
					Oatmeal.................	„
					Oilmen’s Stores, N.E.I., being Groceries, including Culinary and Flavouring Essences non‑spirituous, Soap Dyes, Condition Foods and other preparations used in the household, including Food for Birds	Value
„ N.E.I.............		„
Flour ...................		„
Fruits, Dried, viz.:‑
Ginger, Preserved (not in liquid)		„
Currants, Raisins, and other; Desiccated Banana and Peel Candied or Dried		„
					Paper Toilet..............	„
					Pepper and Spices (Ground)....	lb.
					„ „ (Unground).....	„
Dates................		„			Pickets. Sauces, and Olives (bottles) No. and sizes
Prunes................		„
Apples, Pears, Peaches, Nectarines and Apricots, Dried or Evaporated		„			Pickles, Sauces, and Olives (bulk)	galls.
					Polish—Metal.............	Value
Fruits (Preserved)					Poultry and Game (Frozen).....	lb.
Bottles, sizes and No.					Rice, including Rice Meat and Flour	„
„ Tins, No. and sizes					Sago and Tapioca..........	„
Fruits, N.E.I. (Fresh) including fresh Lychee nuts		lb.
					Salad Oil. in bottles No. and sizes
Fruits, Citrus..............		„			Salt, N.E.I................	lb.
Fruits. Bananas............		„			Semolina................	„
Gelatine (Sheet) ..........Value and lb.					Slops (Wearing Apparel)......	Value
Ghee ...................		lb.			Soaps (Common)...........	„
Golden Syrup and Sugar Syrups, N.E.I.		„			„ (Toilet Fancy, and Medicated) Value and lb.
Herbs (Dried) .............		„			Soda Crystals.............	lb.

Australian Customs.—Store List—continued.

		Australian Produce or Manufacture	Other					Australian Produce or Manufacture	Other
Sugar (Beet)............	lb.			Deck and Engine‑room Stores.
,, (Cane)............	,,			Brushware ............	No. and value
Tea, in packets not exceeding 20 lb. in weight				Canvas	Quantity and value
	,,			Cordage ...............Coils, size and value
				Oil, for use as fuel..................galls.
Tea, in packets exceeding 20 lb. in Weight				,, Benzine, Petrol, and Naphtha.....			,,
	,,			„ Kerosene..................			,,
Vegetables, Dry, Drysalted Concentrated, Compressed, or Powdered	,,			,, Linseed...................			,,
				Oils, Paint......................			,,
				„ Other....................			,,
	Value			,, Mineral Lubricating.....			,,
,, Fresh, Onions.......	1b.			Paints (Dry) ...............Value and cwt.
,, ,, Potatoes	,,			,, (Ground in liquid)		.
				Value and cwt
„ ,, N.E.I.	,,			,, (Mixed ready for use)
,, Preserved				Galls, and value
No. of Vessels and sizes				Tallow...................		Value and lb.
Vinegar, in bottles No. of Vessels and sizes				Varnish........................galls.
				Waste, Cotton Quantity and value For other dutiable Article see indorsement on back hereof.
,, bulk ..............	galls.

(The following is to be printed on the back of the form.)

AUSTRALIAN CUSTOMS—STORE LIST—continued.

Other Dutiable Articles. Barbers’ Stock.

Stores shipped in the Commonwealth.

Goods ex Warehouse Under Drawback.

I declare the particulars shown on this Store list to be a true and accurate statement of all the Stores on board my vessel.

Master.

19 .

Signed and declared this day of 19 , in the presence of

Stores checked and sealed—

Collector.

Officer of Customs.

19 .

Note.—The master will be held responsible for the accuracy of the Store List at every port. The checking of stores by an Officer of Customs does not relieve the master of responsibility in the matter.

Reg. 32. Form 4.

______

AUSTRALIAN CUSTOMS.—CONSUMPTION LIST.

_______

Stores on which Duty has not been paid consumed in the Ports and off the count of Australia, between the Ports of and Ship Voyage

—	Australian Produce or Manufacture.	Other.		Australian Produce or Manufacture.	Other.
(Items to be shown as in Form 3.)

(The following is to be printed on the back of the form.)

Australian Customs—Consumption List—continued.

Overview

The Customs Regulations 1928, as amended by Statutory Rules 1928, No. 57, are regulations made under the Customs Act 1901-1925. The Customs Act was initially enacted to provide for the regulation of customs and excise duties, and these regulations serve to further define and implement the provisions of the Act. The enacting body responsible for these regulations is the Governor-General in Council, acting on the advice of the relevant Minister. The policy objective of these amendments is to refine and clarify certain customs procedures and standards, ensuring efficient and accurate administration of customs duties and the movement of goods across Australia's borders.

Scope and Application

The Regulations under the Customs Act 1901-1925, as amended by Statutory Rules 1928, No. 57, apply to all persons and entities involved in the importation and exportation of goods within Australia, including importers, exporters, carriers, and Customs officers. The Regulations have a national reach, applying across the Commonwealth of Australia, and govern the process of customs clearance, including the assessment of duties and taxes on imported goods, the management of bonded warehouses, and the issuance of licenses and permits for various activities related to the import and export of goods. The Regulations include provisions for the amendment of fees and charges associated with the storage and handling of goods in Customs warehouses, the updating of descriptions of goods to reflect changes in terminology and classification, and the revision of forms used in the Customs clearance process to ensure accuracy and clarity. Certain exclusions and exemptions may apply, as determined by the Minister of State for Trade and Customs, and the Regulations may be further extended or restricted through subordinate instruments.

Key Provisions

The Fourth Amendment to the Customs Regulations under the Customs Act 1901-1925 primarily revises various aspects of the regulations. Regulation 19 now includes Anzac Day alongside Good Friday as public holidays. Regulation 60 now allows for proportionate refunds of fees for licenses surrendered after one quarter. Regulation 93(1) has been amended to clarify that it pertains to "Wines and Spirits and Other Spirituous Liquids, N.E.I." and includes new itemized charges for unspecified goods based on size and weight. Regulation 95(1) similarly has been updated to match the new heading and itemized charges for unspecified goods. Regulation 109 has been amended to add standards for Concentrated Paste Gum and Lump Terebine Preparation. Forms within the Schedule have been updated to ensure that entries are declared by the Master, Owner, or Agent of the ship. Additionally, new store and consumption lists have been introduced to provide a detailed account of goods on board and consumed in Australian ports. The obligations imposed by these amendments include the requirement for precise declarations of goods by the Master, Owner, or Agent, as well as adherence to new fee structures and standards for certain goods. Masters and ship agents must also ensure the accuracy of the Store and Consumption Lists, which must be checked and sealed by an Officer of Customs. These lists must accurately reflect the goods on board and those consumed between ports. Failure to comply with these regulations can result in various consequences. For instance, if a Store List is found to be inaccurate, the Master will be held responsible. Similarly, incorrect entries on the Consumption List can also lead to penalties. While the specific penalties are not detailed in the text, non-compliance generally risks financial penalties, legal action, or other enforcement measures as prescribed by the Customs Act 1901-1925.

Area of Law: Customs & Excise Law
Instrument: Regulation
Concepts: Regulatory Standards; Reporting & Disclosure Obligations; Licensing & Registration

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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.

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