Customs Regulations (Amendment)

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Statutory Rules.

 1951. No. 71.

REGULATIONS UNDER THE CUSTOMS ACT 1901-1950.*

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 1901-1950.

Dated this fifth

day of July, 1951.

W. J. McKell

Governor-General.

By His Excellency’s Command,

Neil O’Sullivan

Minister of State for Trade and Customs.

Amendments of the Customs Regulations.

1. Regulations 5, 6 and 7 of these Regulations shall be deemed to have come into operation on the seventeenth day of November, 1950.

2. Regulation 22 of the Customs Regulations is repealed and the following regulation inserted in its stead :—

“ 22.—(1.) Notwithstanding anything contained in these Regulations, when work is permitted before or after working hours, or on any Sunday or holiday, the rate to be charged for the services of an officer is Ten shillings and ninepence per hour or part of an hour.

“ (2.) There shall be included in the time worked by an officer before or after working hours, or on any Sunday or holiday, the time reasonably occupied by him in proceeding to and from the place of work.”.

3. The Customs Regulations are amended by omitting the heading “ Ships Report Inwards.” to regulation 32 and inserting in its stead the heading “ Inward Report of Ship or Aircraft.”.

4. Regulation 58 of the Customs Regulations is amended by omitting paragraph (a) and inserting in its stead the following paragraph :—

“ (a) in the case of a manufacturing warehouse where the fortification of wine only is carried on—an annual licence fee of One pound ten shillings, and Four shillings and six

Notified in the Commonwealth Gazette on 6th July, 1951.

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; and 1951, Nos. 34 and 38.

1020.—Price 5d.          9/28.6.1951.

 

 

 

 

pence for each hour or part of an hour during which the services of an officer are required in connexion with the casking or bottling and casing of wine for export, plus the expenses (if any) incurred by the officer in travelling to and from the warehouse; ”.

5. Regulation 71 of the Customs Regulations is amended by inserting after the words “ Perfumed spirits ” the following words :—

“ Piece goods woven wholly of cotton, finished, other than goods of that kind—

(a) which weigh more than four ounces per square yard but less than eighteen ounces per square yard and which are of types principally used for manufacture into men’s or boys’ overcoats (other than dustcoats), coats, vests, trousers, knickers (not being underwear), aprons or overalls; or

(b) which are ordinarily used as linings or interlinings ”.

6. Regulation 72 of the Customs Regulations is repealed and the following regulations are inserted in its stead :—

“ 72.— (1.) Where the manufactured article would, if imported, be free of duty, it may be delivered for home consumption free of duty.

“ (2.) Where the manufactured article would, if imported, be liable to duty, it may be delivered for home consumption on the payment of duty of an amount equal to an amount calculated in accordance with one of the following paragraphs, or, where two of those paragraphs are applicable, to the smaller of the amounts calculated in accordance with those paragraphs :—

(a) Where the amount of the customs duties which would be payable on the goods used in the manufacture if they were imported, after due allowance for waste, totals less than the amount of the customs duty which would be payable on the article if it were imported, that first-mentioned amount ;

(b) Where the percentage of the factory or works cost of the article represented by Australian labour and materials is such that, if that labour and those materials had been supplied in the United Kingdom, the article would be admissible at the British Preferential Tariff rate or the Intermediate Tariff rate, the amount of duty calculated at that rate ;

(c) Where the percentage of the factory or works cost of the article represented by Australian labour and materials is less than the percentage referred to in paragraph (b) of this sub-regulation, the amount of duty calculated at the Intermediate Tariff rate.

“ (3.) Where the residue of goods left after manufacture would be liable to customs duty if it were imported, it may be delivered for home consumption on the payment of that duty.

“ (4.) In this regulation, a provision that a manufactured article or residue may be delivered for home consumption, either upon payment of duty or free of duty, shall not, where the article or residue is liable to duty in accordance with the provisions of the Excise Tariff 1921-1950 or of any other law of the Commonwealth, enable the article or residue to be delivered for home consumption by virtue of this regulation only.

“ 72a. Where an article is delivered for home consumption free of duty, or on payment of an amount of duty less than the amount which would be payable on the article if it were imported, and delivery is subject to a condition that the article will be used for a particular purpose, the Collector may require the manufacturer to give security that it will be used for that purpose and to produce evidence that it has been so used.”.

7. Regulation 73 of the Customs Regulations is amended by inserting after the words “ Peas, split ” the following words :—

“ Piece goods woven wholly of cotton, finished, other than goods of that kind—

(a) which weigh more than four ounces per square yard but less than eighteen ounces per square yard and which are of types principally used for manufacture

into men’s or boys’ overcoats (other than dustcoats), coats, vests, trousers, knickers (not being underwear), aprons or overalls ; or

(b) which are ordinarily used as linings or interlinings ”.

8. Regulation 93 of the Customs Regulations is amended by omitting sub-regulation (7.) and inserting in its stead the following sub-regulation :—

“ (7.) The charge for each re-pack, re-weigh or re-examination shall be calculated upon the time occupied in the completion of the operation, at the rate of Four shillings and sixpence per hour or part of an hour during which the services of an officer are required, plus the expenses (if any) incurred by the officer in travelling to and from the warehouse.”.

9. Regulation 111 of the Customs Regulations is amended by omitting sub-regulation (3.) and inserting in its stead the following sub-regulation :—

“ (3.) Where the services of an officer are required in pursuance of this regulation, the person re-importing the goods shall pay for those services at the rate of Four shillings and sixpence per hour or part of an hour during which the services are required, plus the expenses (if any) incurred by the officer in travelling to and from the place at which his attendance is required.”.

10. Regulation 147 of the Customs Regulations is repealed and the following regulation inserted in its stead :—

“ 147. Where an exporter requests that the services of an officer be made available for the purposes of inspecting or examining any goods, or supervising any operation in relation to any goods, for exportation under drawback, the exporter shall pay to the Collector a charge calculated at the rate of Four shillings and sixpence per hour or part of

 

 

 

 

 

 

 

 

 

 

an hour during which the officer is engaged in the inspection, examination or supervision, plus the expenses (if any) incurred by the officer in travelling to and from the place at which his attendance is required.”.

11. Regulation 192 of the Customs Regulations is repealed and the following regulation inserted in its stead :—

“ 192. Where an importer requests that the services of an officer be made available for the purposes of inspecting or examining any goods, or supervising any operation in relation to any goods, the importer shall pay to the Collector a charge calculated at the rate of Four shillings and sixpence per hour or part of an hour during which the officer is engaged in the inspection, examination or supervision, plus the expenses (if any) incurred by the officer in travelling to and from the place at which his attendance is required.”.

12. The Schedule to the Customs Regulations is amended—

(a) by omitting Form 38a and inserting in its stead the following Form :—

Form 38a.

Sec. 114.

Reg. 100a.

Warrant No.

AUSTRALIAN CUSTOMS—EXPORT ENTRY (DUTIABLE GOODS).

(In quadruplicate.)

Station.................

.............19............

Per Ship...................Date of Departure....................for..........

Owners..........................Per....................Agent.

EXPORT PARTICULARS

Marks and Numbers.

Number of Packages.

Description of Packages and Goods.

Statistical Item.

Country of Origin.

Country of Final Destination.

Quantity or Weight.

Export Value in Australian Currency.

 

 

 

 

 

 

 

£

s.

d.

PARTICULARS OF DUTY.

Description of Goods.

Country of Origin.

Quantity or Weight.

Duty Payable.

 

 

 

£

s.

d.

Total number of packages (in words).......................

Total amount payable (in words)..........................

Total amount payable on this entry 

 

 

 

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 are of the description and quantities stated in this entry, and for exportation.

Owner or Agent.

Declared before me this day of 19 .

Collector.”;

(b) by inserting in Form 61, after the word “ imported ” (first and third occurring), the words “ (or exported) ”;

(c) by inserting in that Form, after the word “ import ”, the words “ (or export) ”;

(d) by inserting in that Form, after the word “ imported ” (second occurring), the words “ (or exported or intended to be exported) ”;

(e) by omitting from Form 86 the words “ importation of  ex from

reported 19 contained” and inserting

in their stead the words “ importation (or exportation) of from

on the day of 19 contained ”; and

(f) by inserting in that Form, after the word “ importation ” (wherever occurring), the words “ (or exportation) ”.

By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.

Overview

The Statutory Rules of 1951, No. 71, represent regulations made under the Customs Act 1901-1950 by the Governor-General in the Commonwealth of Australia, acting on the advice of the Federal Executive Council. These regulations address the need for updates to the existing customs regulations to better manage the import and export processes. The regulations cover various aspects, including the amendment of fees for customs officers' services, adjustments to the classification of goods, and modifications to the reporting requirements for customs transactions. The policy objective is to streamline customs operations, ensure fair compensation for customs officers, and maintain accurate records for both imports and exports. The regulations also respond to the evolving nature of trade, addressing the complexities of modern commerce by providing clarity on the duties and fees associated with customs services, as well as updating the forms and procedures to reflect current practices. These amendments aim to enhance the efficiency of customs operations and uphold the integrity of Australia's customs framework.

Scope and Application

The Customs Regulations, made under the Customs Act 1901-1950, apply to various persons, entities, and goods within the Commonwealth of Australia. These Regulations primarily govern the import and export processes, including the assessment of duties, the conduct of customs officers, and the administration of warehouses. The Regulations are applicable to individuals and businesses involved in importing and exporting goods, customs officers, and entities managing manufacturing warehouses. The geographic scope of these Regulations is limited to the national jurisdiction of Australia. There are no explicit exclusions or exemptions mentioned in the Regulations; however, certain provisions apply specific conditions to the delivery of manufactured articles for home consumption and the inspection of goods. The Regulations also extend their application through subordinate instruments, such as the forms and declarations that need to be completed and submitted by importers, exporters, and customs officers. These forms include the export entry (Form 38a) and various other declarations (Forms 61 and 86) that must be completed accurately to ensure compliance with the Customs Regulations.

Key Provisions

The key provisions of the Customs Regulations, as amended by these Regulations, focus on adjusting rates, fees, and classifications related to customs services. For example, Regulation 22 sets a rate of Ten shillings and ninepence per hour for customs officers working outside normal hours or on holidays, including travel time to and from work (Regulation 22(2)). Regulation 58 modifies the fee for manufacturing warehouses, particularly those involved in the fortification of wine, to One pound ten shillings, plus additional charges for casking or bottling and casing of wine for export (Regulation 58(a)). The amendments also introduce new classifications of piece goods woven wholly of cotton, finished, and specify the duty payable for manufactured articles based on various factors, including the use of Australian labour and materials (Regulations 72 and 72a). These Regulations impose specific obligations on parties involved in customs activities. Importers and exporters must now pay for the services of customs officers when these services are required for inspection, examination, or supervision of goods. This includes charges for services related to drawback of duty on exported goods (Regulations 147 and 192). Additionally, manufacturers must ensure that articles delivered for home consumption meet the conditions set forth in the Regulations, and provide security or evidence as required by the Collector (Regulation 72a). Breaches of these Regulations may lead to various civil and criminal consequences. While the Regulations do not explicitly detail penalties, breaches of customs laws generally may result in fines, imprisonment, or both. For example, providing false declarations or engaging in fraudulent activities to evade duties can lead to criminal penalties. The specific penalties would be determined under the overarching Customs Act 1901-1950, which includes provisions for fines and imprisonment for various offences related to customs duties and regulations.

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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.