Customs Regulations (Amendment)

Administered by Attorney-General's Department

Legislation au F1996B03947 Regulations Not in force Legislative Instrument

Legislation content

CUSTOMS.

 

CUSTOMS REGULATIONS.

 

Statutory Rules 1953, No. 102.(a)

 

1. Regulations 3, 5 and 7 of these Regulations shall come into operation on the thirty-first day of December, 1953.

2. Regulation 14 of the Customs Regulations is amended by inserting after sub-regulation (1.) the following sub-regulation:—

“(1a.) Where a carriage number-plate has been lost, the owner of the carriage for which the plate was issued shall immediately notify the Collector in writing of the loss of the plate.”.

3. Regulation 50 of the Customs Regulations is amended by omitting from paragraph (c) the figures “250” and inserting in their stead the figures “275”.

4. Regulation 54 of the Customs Regulations is amended by omitting the words “Four shillings and sixpence” and inserting in their stead the words “Eight shillings”.

5. Regulation 55 of the Customs Regulations is amended by omitting from paragraph (c) of sub-regulation (1.) the figures “250” and inserting in their stead the figures “275”.

6. Regulation 56 of the Customs Regulations is amended by omitting from sub-regulation (2.) the words “Four shillings and sixpence” and inserting in their stead the words “Eight shillings”.

7. Regulation 57 of the Customs Regulations is amended by omitting from paragraph (c) of sub-regulation (1.) the figures “250” and inserting in their stead the figures “275”.

8. Regulation 58 of the Customs Regulations is amended—

(a) by omitting from paragraph (a) the words “Four shillings and sixpence” and inserting in their stead the words “Eight shillings”; and

(b) by omitting from paragraph (b) the words “licence-fee of £7 10s. and Four shillings and sixpence” and inserting in their stead the words “licence-fee of Seven pounds ten shillings, and Eight shillings”.

9. Regulation 61 of the Customs Regulations is amended by omitting from sub-regulation (3.) the words “Four shillings and sixpence” and inserting in their stead the words “Eight shillings”.

10. Regulation 76 of the Customs Regulations is amended by omitting from sub-regulation (2.) the words “Four shillings and sixpence” and inserting in their stead the words “Eight shillings”.

(a) Made under the Customs Art 1901-1953 on 26th November, 1953; notified in the Gazette on 27th November, 1953.


11. Regulation 93 of the Customs Regulations is amended by omitting from sub-regulation (7.) the words “Four shillings and sixpence” and inserting in their stead the words “Eight shillings”.

12. Regulation 111 of the Customs Regulations is amended by omitting from sub-regulation (3.) the words “Four shillings and sixpence” and inserting in their stead the words “Eight shillings”.

13. Regulation 126 of the Customs Regulations is amended by omitting sub-regulations (1.) and (2.) and inserting in their stead the following sub-regulations:—

“126.—(1.) An application for a refund of duty under section 163 of the Act—

(a) in respect of duty paid on goods which have been damaged, pillaged, lost or destroyed; or

(b) in respect of duty paid through manifest error of fact on goods invoiced as part contents of packages but not received,

shall, subject to the next succeeding sub-regulation, be made not later than fourteen days after the delivery from the control of the Customs of the goods or of the packages in which the goods were originally packed or were assumed to have been packed.

“(2.) Where the Collector is satisfied—

(a) that the information necessary to verify an application of a kind referred to in the last preceding sub-regulation bad come into the possession of the Customs before the delivery from the control of the Customs of the goods or of the packages in which the goods were originally packed or were assumed to have been packed; or

(b) that, for some genuine and sufficient reason, an application of a kind referred to in the last preceding sub-regulation was not made within the time prescribed by that sub-regulation and the circumstances are such that it is equitable that that time should be extended,

the application may be made not later than twelve months after the date on which the duty was paid.

“(2a.) An application for a refund of duty under section 163 of the Act—

(a) in respect of duty paid through manifest error of fact in a case to which paragraph (b) of sub-regulation (1.) of this regulation does not apply;

(b) in respect of duty paid through patent misconception of the law;

(c) made in consequence of the making of a by-law; or

(d) made in consequence of an importer of goods receiving a reduction in or a refund, in whole or in part, of the price paid or to be paid for the goods,


shall be made not later than twelve months, or, where the Collector is satisfied that the information necessary to verify the application had to be obtained from a country outside Australia, not later than twenty-four months, after the date on which the duty was paid.”.

14. Regulation 147 of the Customs Regulations is amended by omitting the words “Four shillings and sixpence” and inserting in their stead the words “Eight shillings”.

15. Regulation 192 of the Customs Regulations is amended by omitting the words “Four shillings and sixpence” and inserting in their stead the words “Eight shillings”.

 

Customs (Prohibited Exports). See TRADE AND COMMERCE.

Customs (Prohibited Imports). See TRADE AND COMMERCE.

Dairy Produce. See PRIMARY PRODUCERS’ ASSISTANCE.

Deaths, Certification of. See DEFENCE (GENERAL).

Defence (Certification of Deaths). See DEFENCE (GENERAL).

Defence Force. See DEFENCE (GENERAL).

Overview

The Customs Regulations 1953, enacted by the Parliament of Australia, were established to address the need for a comprehensive framework governing the importation and exportation of goods, the collection of duties, and other related customs procedures. These regulations were introduced to streamline customs operations and provide clear guidelines for compliance, ensuring the efficient management of international trade while protecting the economic interests of the nation. One of the policy objectives stated in the legislation is to facilitate the smooth flow of legitimate trade while preventing the illegal movement of goods by updating and clarifying various provisions within the customs regulations.

Scope and Application

The Customs Regulations, as established under the Customs Act 1901, apply to a wide range of persons and entities involved in the importation and exportation of goods in Australia. These regulations govern the processes, fees, and conditions related to the clearance of goods at Australian borders and encompass various industries, including but not limited to, importers, exporters, customs brokers, and transportation companies. The Regulations outline procedures for the payment of duties and taxes, the application for refunds of duty, and the notification requirements for lost carriage number-plates. The scope of these regulations extends to all states and territories within Australia, thereby ensuring a uniform application of customs laws across the nation. Notably, certain exclusions and exemptions may apply, particularly regarding the refund of duty, which is contingent upon specific conditions being met. Additionally, the application of these Regulations can be extended or modified through subordinate instruments, allowing for adjustments to align with changing economic conditions or legislative updates.

Key Provisions

The Customs Regulations, Statutory Rules 1953, No. 102, introduce several key amendments, including changes to carriage number-plates, duty amounts, and refund timelines. Regulation 14 now requires the owner of a carriage to notify the Collector in writing if the number-plate is lost (Regulation 14(1a)). Various regulations, such as 50, 54, 55, 56, 57, 58, 61, 76, 93, 111, and 126, have been amended to update figures and fees. For example, duty amounts previously set at “250” have been changed to “275,” and fees that were “Four shillings and sixpence” are now “Eight shillings.” Additionally, Regulation 126 specifies timelines for refund applications based on different circumstances: within 14 days for damaged, pillaged, lost, or destroyed goods or manifest errors, and within twelve months or up to twenty-four months for other cases, depending on the need for information from abroad. Entities governed by these Customs Regulations must adhere to several obligations. Firstly, they are required to notify the Collector immediately if a carriage number-plate is lost, as stipulated in Regulation 14(1a). Secondly, they must ensure that refund applications for duty are made within the specified timeframes, depending on the nature of the duty paid and the circumstances surrounding the application. For example, applications for duty paid on damaged goods must be made within 14 days, whereas those related to manifest errors or misconceptions of the law must be submitted within twelve months or up to twenty-four months, if information must be obtained from abroad. Accurate record-keeping and prompt communication with the Collector are essential to comply with these requirements. Breaches of the Customs Regulations may result in various civil or criminal consequences, depending on the nature and severity of the violation. For instance, failure to notify the loss of a carriage number-plate within the required timeframe could lead to administrative penalties or other enforcement actions. Similarly, not adhering to the stipulated timelines for refund applications may result in denial of the refund claim or additional administrative penalties. Although the specific penalties are not detailed in the provided text, it is common for such breaches to attract fines or other corrective measures as stipulated under the broader Customs Act. The exact penalties would depend on the specific breach and the discretion of the relevant authorities.

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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.