Statutory Rules
1978 No. 180
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 twenty-eighth day of September 1978.
ZELMAN COWEN
Governor-General
By His Excellency’s Command,
WAL. FIFE
Minister of State for Business and Consumer Affairs
––––––
AMENDMENTS OF THE CUSTOMS REGULATIONS†
1. Regulation 23a of the Customs Regulations and the heading immediately preceding that regulation are repealed and the following heading and regulation substituted:
“ COMMERCIAL DOCUMENTS
“ 23a. (1) Subject to sub-regulation (2), where the owner of goods furnishes a commercial document to a Collector under section 40b of the Act, the Collector shall, after examining the document for the purposes of paragraph 40b (1) (a) of the Act—
(a) stamp the document with the appropriate stamp;
(b) initial the document; and
(c) where the document relates to other goods in addition to the goods in respect of which the document is furnished, indicate on the document the goods to which the stamping and initialling relate.
* Notified in the Commonwealth of Australia Gazette on 29 September 1978.
† Statutory Rules 1926 No. 203 as amended to date. For previous amendments see footnote † to Statutory Rules 1978 No. 32 and see also Statutory Rules 1978 Nos. 32 and 147.
“ (2) Where a commercial document that is furnished to a Collector in respect of certain goods is a document that has previously been stamped and initialled in relation to those goods, the Collector is not required to stamp and initial the document in accordance with sub-regulation (1).
“ (3) In this regulation, ‘ commercial document ’ has the same meaning as in section 40b of the Act.”.
2. Regulation 23b of the Customs Regulations is amended by omitting from sub-regulation (1) all words before “ an impression ” and substituting “ For the purposes of regulation 23a, the appropriate stamp is a stamp that makes ”.
Overview
The Statutory Rules 1978 No. 180, made under the Customs Act 1901, were introduced to refine the process of handling commercial documents in relation to customs procedures. Enacted by the Governor-General of the Commonwealth of Australia, acting on the advice of the Federal Executive Council, these regulations specifically target the requirements for stamping and initialling commercial documents presented to a Collector. The objective is to streamline customs operations by ensuring that commercial documents are correctly stamped and initialled, thereby maintaining a clear and auditable trail of goods entering the country, and avoiding the redundancy of restamping documents that have already been processed. This amendment aims to enhance the efficiency and accuracy of customs documentation, addressing a procedural gap in the existing regulations.
Scope and Application
The Customs Regulations 1978, made under the Customs Act 1901, apply to commercial documents presented to Collectors of Customs for the assessment of goods entering or leaving Australia. This legislation mandates that Collectors stamp and initial these documents upon examination, unless they have been previously stamped in relation to the same goods, as stipulated in Regulation 23a. Regulation 23b further clarifies that the stamp must leave a specified impression. The application of these regulations extends to any individual or entity presenting commercial documents to a Collector of Customs for the purpose of clearing goods, thereby encompassing various industries involved in import and export activities. The regulations are enforceable across the national jurisdiction of Australia, reflecting the Commonwealth's authority under the Customs Act. While the primary scope is on commercial documents and their handling, the regulations do not explicitly exclude or exempt any particular types of goods or entities, implying a broad application unless otherwise specified by subordinate instruments or specific statutory provisions.
Key Provisions
The Customs Regulations 1978, under the Customs Act 1901, introduce specific provisions regarding commercial documents, primarily encapsulated in Regulation 23a (paragraph 1). According to this regulation, when the owner of goods provides a commercial document to a Collector for examination under section 40b of the Act, the Collector must stamp, initial, and, if applicable, indicate the specific goods to which the stamp and initials pertain. This is a mandatory requirement unless the document has already been stamped and initialled for the same goods (paragraph 2). Regulation 23b further defines the appropriate stamp as one that makes a specific impression, ensuring clarity and compliance with customs regulations.
These regulations impose several obligations on both the owners of goods and the Collectors. Owners of goods must ensure that any commercial documents provided are accurate and relevant to the goods in question. Collectors, on the other hand, must meticulously examine the documents, stamp and initial them as required, and indicate the specific goods to which the stamp and initials apply. The Collector is exempt from these actions if the document has already been appropriately stamped and initialled for the same goods. Compliance with these regulations is crucial to avoid any potential issues with customs clearance.
Failure to comply with the requirements of these regulations can lead to significant consequences. While the specific offences and penalties are not detailed in the provided text, breaches of customs regulations generally can result in civil or criminal penalties. Civil penalties might include fines, while criminal penalties could involve imprisonment, depending on the severity of the breach and the discretion of the court. These consequences underscore the importance of adhering strictly to the regulations governing commercial documents under the Customs Act 1901.