STATUTORY RULES.
1924. No. 102.
REGULATIONS UNDER THE CUSTOMS ACT 1901–1923.
(Amendment No. 21.)
I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Customs Act 1901–1923, to come into operation forthwith.
Dated this seventeenth day of July, 1924.
FORSTER,
Governor-General.
By His Excellency’s Command,
H. E. PRATTEN,
Minister of State for Trade and Customs.
Amendment of Customs Regulations 1922.
(Statutory Rules 1922, No. 24 as amended to this date.)
Forms 11 and 30 of the Schedule to the Customs Regulations 1922 are cancelled and the following forms inserted in their stead:—
Form 11.
AUSTRALIAN CUSTOMS—IMPORT ENTRY.
Sec. 68. (in triplicate.) Form 11.
Reg. 37. Composite Entry.
State of Port of 192 No. Ship from Reported Station Owners: Per Agent
Date. | Warrant No. | Particulars. | Agent. | Public Account. | Trust Account. |
| | Received from the sum of in respect of | | | | |
| | Cashier. |
No. on Manifest. | Marks and Numbers. | No. of Packages. | Description of Packages and Goods. | Country of Origin. | Quantity or Weight. | Value. | 10 per cent. | Value for Duty. | Rate of Duty. | Duty. |
£ | s. | d. | £ | s. | d. | £ | s. | d. | £ | s. | d. |
| | | | | | | | | | | | | | | | | | |
| | | | | |
Total number of packages (in words)............... Total amount of duty (in words).................. |
|
C.9781.—Price 3d.
Declaration.
As to the goods mentioned in this entry and herein entered, I declare:—
1. That I am (the Agent duly authorized by ) the owner of the goods.
2. That to the best of my knowledge and belief the description and particulars of the goods as stated in this entry are true and correct in every respect.
3. That to the best of my knowledge and belief no goods are contained in any package specified in this entry other than as appears in the entry.
4. That nothing on my part or to my knowledge on the part of any person has been done, concealed or suppressed whereby His Majesty the King may be defrauded of any duty due.
5. That I enter the goods as of the value and of the description and quantities stated in this entry, and for home consumption.
6. As to the goods mentioned in this entry which are subject to ad valorem duties, or which are subject to ad valorem or fixed duties whichever rate returns the higher duty, or which are subject to both fixed and ad valorem duties, I further declare:—
(a) That to the best of my knowledge and belief the value for duty of the goods as stated in this entry is correct and represents the value for duty of the goods calculated according to the provisions of Section 154 of the Customs Act 1901–1923.
(b) That to the best of my knowledge and belief the invoice now produced is the genuine invoice, as defined by Section 156 of the Customs Act 1901–1923, and is the only invoice of the goods received or expected to be received by me or to my knowledge by any person.
Owner or Agent.
Declared before me this day of 19
Collector.
Form 30.
AUSTRALIAN CUSTOMS—ENTRY EX WAREHOUSE FOR HOME CONSUMPTION.
Sec. 104. (in quadruplicate.) Form 30.
Reg. 78.
State of Port of 192 . No.
Cleared from Warehouse
Owner: Per Agent.
Date. | Warrant No. | Particulars. | Agent. | Public Account. | Trust Account. |
| | Received from the sum of | | | | |
in respect of | | | Cashier. |
Bond Marks. | Description of Goods. | Country of Origin. | Quantity or Weight. | Value. | 10 per cent. | Value for Duty. | Rate of Duty. | Amount of Duty. |
£ | s. | d. | £ | s. | d. | £ | s. | d. | £ | s. | d |
| | | | | | | | | | | | | | | | |
| |
Total number of packages (in words)........... Total amount of duty (in words).............. |
Collector. |
|
Printed and Published for the Government of the Commonwealth of Australia by H. J. Green, Government Printer for the State of Victoria.
Overview
The Statutory Rules 1924, No. 102, constitute amendments to the Customs Regulations 1922, made under the Customs Act 1901-1923. Enacted by the Governor-General in accordance with the Federal Executive Council, these regulations were introduced to streamline and update the customs documentation process, specifically replacing forms 11 and 30 to better align with the customs procedures of the time. This amendment aimed to ensure the accuracy and efficiency of customs entries, facilitating smoother trade operations. The regulations were designed to address any discrepancies and outdated practices in the customs entry forms, thereby improving compliance and reducing the potential for fraud or error in customs declarations.
Scope and Application
The Regulations Under the Customs Act 1901–1923, specifically Amendment No. 21, apply to the importation and exportation of goods within the Commonwealth of Australia, regulating the processes and forms to be completed by customs agents and importers. The Act applies to all individuals and entities involved in the import and export of goods, including customs agents, importers, and owners of goods. It governs the conduct and transactions associated with the customs clearance of imported goods, ensuring that all necessary declarations and forms are accurately completed and submitted to the Australian Customs Service. The geographic reach of these regulations is nationwide, as they are established under the authority of the Commonwealth government. The regulations replace certain forms (Forms 11 and 30) within the Customs Regulations 1922, introducing updated procedures for import entries and entries ex warehouse for home consumption, thus extending and detailing the application of the Customs Act 1901–1923 through these specific regulatory amendments.
Key Provisions
The main operative sections of the Regulations under the Customs Act 1901–1923 (Amendment No. 21) focus on the replacement of specific forms used for customs entries. Section 68 cancels Forms 11 and 30 of the Customs Regulations 1922 and introduces new versions of these forms, which are now required for import entries and entry ex warehouse for home consumption. Form 11, an Import Entry, requires details such as the ship's name, port, the owner's information, and descriptions of the goods, including their value, quantity, and origin. Form 30, an Entry Ex Warehouse for Home Consumption, necessitates similar details but specifically for goods being removed from a warehouse for domestic use. These forms must be filled out in triplicate or quadruplicate, respectively, and must include declarations by the owner or agent regarding the accuracy of the information provided and the genuineness of the invoices.
The Regulations impose several obligations and requirements on the parties involved in the import process. Importers and their agents must accurately fill out the new forms with all required details, including the goods' description, value, origin, and duty calculations. They must declare that the information provided is true and that no fraud is intended. Additionally, the Regulations mandate that these forms be completed in the specified number of copies, with the original and additional copies being submitted to the relevant customs authorities. The declarations made on these forms must be witnessed by a Collector, who must also attest to the accuracy of the information and the genuineness of the declarations.
Failure to comply with the provisions of these Regulations can result in significant consequences. Although the specific penalties are not detailed within the text, breaches of customs regulations can typically lead to civil and criminal penalties under the Customs Act 1901–1923. Civil penalties might include fines and the recovery of unpaid duties and taxes. Criminal penalties could involve imprisonment and fines, depending on the severity of the breach. The exact penalties would be determined based on the specific nature of the non-compliance and the provisions of the primary Customs Act.