Customs Regulations (Amendment)

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Statutory Rules

1976 No. 261

REGULATION UNDER THE CUSTOMS ACT 1901.*

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting, with the advice of the Federal Executive Counci1, hereby make the following Regulation under the Customs Act 1901.

Dated this ninth day of December, 1976.

Governor-General.

By His Excellency’s Command,

Minister of State for Business and Consumer Affairs.

 

Amendment of the Customs Regulations†

After regulation 100 of the Customs Regulations the following regulation is inserted:—

Exemption from section 114 of the Act.

“ 100a. (1) Coal is exempt from section 114 of the Act.

“ (2) A person who proposes to export coal shall, not later than 7 days before the coal he proposes to export is proposed to be taken on board ship for export, or not later than such lesser period of time before the coal is proposed to be taken on board ship for export as the Collector, whether before or after the commencement of that period of 7 days, in a particular case approves, furnish in writing to the Collector a statement, signed by that person, in relation to that coal, setting out—

(a) the name and place of business of that person;

(b) the name of the intended port of export;

(c) the name of the ship in which it is proposed to export the coal;

(d) the mass in tonnes of the coal proposed to be exported;

(e) the name of the country or countries of final destination;

(f) a full description of the coal; and

(g) that person’s—

(i) claim that the coal is exempt from duty; or

(ii) assessment of the rate of duty applicable and the amount of duty payable.

Penalty: $200.

 

* Notified in the Australian Government Gazette on 14 December 1976.

† Statutory Rules 1926 No. 203 as amended by Statutory Rules 1927, Nos. 17, 95 and 121; 1928, Nos. 47, 57, 74 and 95; 1929, Nos. 25, 56 and 127; 1930, Nos. 91, 138 and 140; 1931, Nos. 16, 42 and 90; 1932, No. 90; 1933, Nos. 21, 105, 106 and 129; 1934, Nos. 109 and 127; 1935, Nos. 1, 41, 69 and 113; 1936, Nos. 49 and 163; 1938, No. 111; 1939, No. 157; 1940, Nos. 203 and 256; 1946, Nos. 127 and 161; 1947, Nos. 29, 83, 94 and 152; 1948, No. 156; 1949, Nos. 34, 78, 95 and 111; 1950, No. 17; 1951, Nos. 34, 38, 71, 99, 106, 109 and 159; 1952, No. 96; 1953, No. 102; 1954, No. 21; 1955, Nos. 15, 32 and 66; 1956, Nos. 71, 83, 91 and 127; 1957, Nos. 57 and 76; 1958, No. 86; 1959, No. 106; 1960, Nos. 29 and 70; 1961, Nos. 60 and 144; 1962, Nos. 102 and 103; 1963, No. 149; 1964, No. 141; 1965, Nos. 86, 121 and 194; 1966, Nos. 15 and 173; 1967, Nos. 9 and 179; 1968, No. 68; 1969, Nos. 69, 77, 133, 152 and 186; 1970, Nos. 104, 113 and 170; 1971, Nos. 9, 59 and 170; 1972, No. 96; 1973, Nos. 155, 251, 257 and 268; and 1974, Nos. 29 and 112.

14371/76―Recommended retail price 10c 12/18.11.1976


“ (3) A person who exports coal shall, within 7 days of the date of the export of a consignment of coal by that person, or within 7 days of the expiration of such period as the Collector approves in writing in relation to that person, furnish in writing to the Collector, in accordance with a form made available by the Collector, a statement, signed by that person, in respect of that consignment or in respect of all consignments in that period, as the case may be, setting out—

(a) in the case of a statement in respect of consignments during a period, the period during which those consignments were made;

(b) the name and place of business of the exporter;

(c) the name and place of business of the consignee or of each consignee;

(d) in relation to each consignment, the name of the ship in which the consignment was exported;

(e) the name of the port at which the consignment or each consignment was loaded;

(f) the date of export of the consignment or each consignment;

(g) a statement of the mass in tonnes of the consignment or of each consignment;

(h) the name of the country or countries of final destination of the consignment or each consignment;

(i) the name of the intended port or ports of discharge of the consignment or each consignment;

(j) a full description of the coal in the consignment or in each consignment, including statistical and country of origin codes applicable in accordance with the form referred to in this sub-regulation;

(k) the exporter’s—

(i) claim that the coal is exempt from duty; or

(ii) assessment of the rate of duty applicable and the amount of duty payable; and

(l) the F.O.B. value of the consignment, or of each consignment, in Australian currency.

Penalty: $200.”.

Printed by Authority by the Government Printer of Australia

Overview

The Statutory Rules 1976 No. 261, made under the Customs Act 1901, were introduced to provide specific regulations regarding the exemption of coal from certain duties and to establish a framework for the notification and reporting requirements for the export of coal. Enacted by the Governor-General on advice from the Federal Executive Council, these regulations aimed to streamline the process for exporting coal by exempting it from section 114 of the Customs Act. This legislative instrument ensures that exporters provide timely and detailed information about their coal exports, facilitating compliance and oversight by the Collector. The regulations require exporters to submit a written statement before and after the export of coal, detailing pertinent information such as the exporter's details, the coal's description, and the intended destination, thereby ensuring transparency and accountability in coal export activities.

Scope and Application

The Customs Regulations, amended by Statutory Rules 1976 No. 261, pertain to the Customs Act 1901 and impose specific requirements and exemptions regarding the export of coal. This amendment applies to individuals and entities exporting coal, which are required to furnish detailed statements to the Collector before and after the exportation process. The exemption from section 114 of the Customs Act applies to coal, and exporters must submit pre-export and post-export statements that include comprehensive details such as the exporter's and consignee's information, the ship's name, the port of export and intended port of discharge, the mass and description of the coal, and the duty assessment. The geographic scope of these regulations is national, covering all coal exports from Australia. The amendment does not explicitly state exclusions, but it does establish penalties for non-compliance, with a fine of $200 for those failing to adhere to the prescribed notification requirements. The application of these regulations can be further extended or modified through additional subordinate instruments under the authority of the Customs Act 1901.

Key Provisions

This legislative instrument, which amends the Customs Regulations under the Customs Act 1901, introduces a specific exemption for coal exports from section 114 of the Act (section 100a(1)). It mandates that individuals or entities intending to export coal must submit a written statement to the Collector before the coal is loaded onto the export ship. This statement must include details such as the exporter’s name and place of business, the intended port of export, the ship’s name, the mass of the coal in tonnes, the final destination country or countries, a description of the coal, and either a claim that the coal is exempt from duty or an assessment of the applicable duty rate and the amount payable (section 100a(2)). Additionally, exporters must also provide a written statement to the Collector within 7 days of the export, detailing the consignment specifics, the F.O.B. value, and again either a claim of exemption or a duty assessment (section 100a(3)). Under the amended regulations, the obligations imposed on the parties involved include the timely submission of written statements to the Collector before and after the export of coal. Before the export, the written statement must be submitted not later than 7 days before the coal is loaded for export, or as approved by the Collector (section 100a(2)). Post-export, a written statement must be furnished within 7 days of the export date or within a period approved by the Collector (section 100a(3)). The statement must be signed by the exporter and include detailed information about the consignment, including the mass, destination, ship details, and duty-related claims or assessments. Failure to comply with the requirements to submit the necessary statements to the Collector can result in a penalty of $200. This penalty applies both to the pre-export statement (section 100a(2)) and the post-export statement (section 100a(3)). The regulation clearly outlines the financial consequences for non-compliance, ensuring that exporters adhere to the specified notification and reporting obligations.

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