Statutory Rules
1976 No. 262
REGULATIONS UNDER THE CUSTOMS ACT 1901.*
I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Customs Act 1901.
Dated this ninth day of December, 1976.
JOHN R. KERR
Governor-General.
By His Excellency’s Command,
JOHN HOWARD
Minister of State for Business and Consumer Affairs.
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Amendments of the Customs Regulations†
1. Regulation 4 of the Customs Regulations and the heading immediately preceding that regulation are repealed.
2. Regulation 37 of the Customs Regulations is amended—
(a) by omitting paragraph (b) of sub-regulation (1) and substituting the following paragraph:—
“ (b) the name of the owner of the goods, the code number allocated to the owner of the goods by the Customs for the purposes of this regulation and, where the entry is being made by an agent, the name of the agent and the code number allocated to the agent by the Customs for the purposes of this regulation;”;
(b) by omitting paragraph (e) of sub-regulation (1) and substituting the following paragraph:—
“ (e) the following particulars in relation to the goods, namely, the tariff, statistical, country of origin and transaction status
* Notified in the Australian Government Gazette on 14 December 1976.
† Statutory Rules 1926, No. 203 as amended to date. For previous amendments of the Customs Regulations see footnote † to Statutory Rules 1976, No. 261 and see also Statutory Rules 1976, No. 261.
classification codes, details of any other factors that affect the amount of duty payable and, except where the entry is prepared with the aid of a computer that is the property of the Commonwealth, a full description of the goods;”;
(c) by adding at the end of paragraph (k) of sub-regulation (1) the words “ and the code number allocated to the supplier of the goods by the Customs for the purposes of this regulation ”;
(d) by omitting from paragraph (r) of sub-regulation (1) the words “, in which the goods are imported or,” and substituting the words “ (if any) in which the goods are imported and, ”; and
(e) by omitting paragraph (t) of sub-regulation (1) and substituting the following paragraphs:—
“ (t) if the owner of the goods is the holder of a certificate under Part III of the Sales Tax Assessment Act (No. 1) 1930—the number of that certificate;
(ta) if the owner of the goods is not the holder of a certificate referred to in paragraph (t)—the rate and amount of any sales tax payable under a law of the Commonwealth in respect of each item on the entry and the total of those amounts; and ”.
3. Regulation 42 of the Customs Regulations is amended by omitting from paragraph (d) of sub-regulation (1) the words “ One hundred dollars ” and substituting the figures “ $250 ”.
4. Regulation 49 of the Customs Regulations is amended by omitting the words “in accordance with Form 78”.
5. Regulation 124 of the Customs Regulations is amended by adding at the end thereof the following sub-regulation:—
“ (4) Except with the consent of a Collector, a person to whom permission has been granted under sub-section 162 (1) of the Act to take delivery of goods shall not, unless a security referred to in that sub-section given for the payment of the duty on those goods has been enforced according to its tenor or the amount of that duty has otherwise been paid or recovered—
(a) lend, sell, pledge, mortgage, hire, give away or exchange those goods;
(b) part with possession of those goods otherwise than by way of, or for the purposes of, the exportation of those goods;
(c) otherwise dispose of those goods; or
(d) in any way alter those goods.”.
6. Regulation 161 of the Customs Regulations is amended by omitting sub-regulation (2) and substituting the following sub-regulations:—
“ (2) Where a member of a Committee, other than a member who is an officer of the Australian Public Service, is, for the purpose of attending a meeting of the Committee, necessarily absent overnight from the city or town in which he normally resides, he is entitled to be paid an allowance of an amount equal to the sum of the amounts that would have been payable to him under regulation 75a of the Public Service Regulations as in force from time to time if he had been, at the time of that absence, an officer of the Australian Public Service included in the Second Division of that Service and that absence had been an absence overnight from his headquarters within the meaning of Division I of Part III of those Regulations for the purpose of performing his duties as such an officer.
“ (2a) For the purposes of sub-regulation (2), the references in sub-regulations 75a (3) and (5) of the Public Service Regulations to the Board shall be read as references to the Minister.”.
7. The Schedule to the Customs Regulations is amended by omitting Forms 71, 72, 78 and 79.
Overview
Statutory Rules 1976 No. 262, made under the Customs Act 1901, was enacted to amend the Customs Regulations and address certain procedural and administrative inefficiencies in customs entry requirements and related processes. This legislative instrument, issued by the Governor-General on the advice of the Federal Executive Council, includes amendments to various regulations to enhance the accuracy and efficiency of customs documentation and to modify certain penalties and allowances associated with customs procedures. The policy objective appears to be to streamline and modernise customs regulations, ensuring they are comprehensive and aligned with contemporary administrative practices and technological advancements. The regulations target specific areas such as the information required for customs entries, penalties for non-compliance, and allowances for committee members, reflecting a broader intent to improve the effectiveness of customs administration within Australia.
Scope and Application
These regulations apply to persons and entities involved in the importation of goods into Australia under the Customs Act 1901, particularly focusing on the customs entry process, the payment of duties, and the handling of goods in bonded storage. They govern the conduct of importers, customs brokers, agents, and other entities that interact with customs for the clearance of goods. The regulations apply nationally, as they are made under the Commonwealth Customs Act. They provide specific details on the information that must be included in customs entries, such as the identity of the importer and agent, the classification of goods, and the calculation of duty. Notably, the regulations exclude certain types of entries that are prepared using Commonwealth-owned computers and those involving specific certificates under the Sales Tax Assessment Act (No. 1) 1930. Furthermore, the regulations include provisions for penalties and restrictions on the disposal or alteration of goods until duties are paid or appropriate security is provided. The scope of these regulations can be extended or modified by further instruments made under the authority of the Customs Act.
Key Provisions
The Customs Regulations under the Customs Act 1901 have been amended with several key changes. Regulation 37 has been updated to require more detailed information on entry forms, including the owner's and agent's details (section 2(a)), specific classification codes and descriptions of the goods (section 2(b)), and sales tax details for the owner (section 2(t) and (ta)). Regulation 124 now restricts the disposal of goods by those granted delivery permission, prohibiting actions such as lending, selling, or altering the goods without consent or payment of duty (section 2(4)). The fine for non-compliance with Regulation 42 has been increased from $100 to $250 (section 2(3)), and certain forms referenced in Regulation 49 have been removed (section 2(5)). Additionally, Regulation 161 modifies the allowances for non-public service members attending committee meetings (section 2(6)), and the Schedule eliminates Forms 71, 72, 78, and 79 (section 2(7)).
These amendments impose obligations on those who import goods, requiring them to provide detailed and accurate information on entry forms. This includes identifying the owner and agent of the goods, providing specific classification and sales tax details, and ensuring that any disposal of goods is compliant with the regulations. These requirements are designed to ensure the proper assessment of duties and taxes, as well as to track the movement and ownership of imported goods. The amendments also impose specific restrictions on the actions that can be taken with goods that have been granted delivery permission, ensuring that these goods are not misused or disposed of improperly.
Failure to comply with these regulations can result in civil or criminal penalties. For instance, providing incorrect or incomplete information on entry forms can lead to fines as stipulated in Regulation 42, which now carries a maximum penalty of $250 (section 2(3)). Additionally, unauthorised disposal of goods under Regulation 124 can lead to legal action, as the regulations explicitly prohibit actions such as lending, selling, or altering the goods without proper consent or payment of duty. These penalties are intended to enforce compliance and ensure the integrity of the customs process.
In summary, the amended Customs Regulations introduce more stringent requirements for the import of goods, including detailed information on entry forms and restrictions on the disposal of goods with delivery permission. These changes are designed to enhance the accuracy and integrity of the customs process, ensuring that all duties and taxes are properly assessed and that the movement of goods is properly controlled and documented. The increased penalties for non-compliance underscore the importance of adhering to these regulations.