Customs Regulations (Amendment)

Overview

The Statutory Rules 1931 No. 90, enacted under the Customs Act 1901-1930, represents an amendment to the Customs Regulations, specifically targeting the formalities associated with goods entry declarations. The problem it addresses involves the procedural requirements for declaring goods upon entry, particularly in cases where a "genuine invoice" cannot be produced, which is a common issue in trade and customs operations. This legislative instrument was issued by the Governor-General in and over the Commonwealth of Australia, Isaac Isaacs, acting on the advice of the Federal Executive Council. The policy objective is to streamline the customs process by adjusting the forms and requirements that importers must meet, ensuring that the customs procedures are both efficient and reflective of current trade practices.

Scope and Application

The regulations outlined in Statutory Rules 1931, No. 90, constitute a specific legislative instrument under the Customs Act 1901-1930, designed to modify existing customs regulations. These amendments apply to all entities and individuals involved in the importation and exportation of goods within the Commonwealth of Australia, ensuring compliance with the outlined customs processes. The primary focus of these regulations is to refine the procedures related to the declaration of goods upon sight entry, specifically addressing the documentation requirements when an invoice cannot be presented. These regulations thus affect industries reliant on international trade and the entities involved in the logistics and customs clearance of goods. The application of these regulations is geographically confined to Australia, encompassing both state and territory jurisdictions under the overarching authority of the Commonwealth. The regulations further specify the amendments to Form 10 and Form 11, which are integral parts of the Customs Regulations. By omitting and re-numbering certain paragraphs, and by adding a specific marginal note to Form 11, the regulations clarify the conditions under which goods can be declared when a genuine invoice is not available. This adjustment ensures that customs officers have clear guidelines on handling such situations, thereby streamlining the customs clearance process. While the primary application is within the bounds of Australian customs operations, the regulations also allow for further specification and enforcement through subordinate instruments, which may provide additional details or clarifications as needed.

Key Provisions

The Regulations primarily focus on amending the Customs Regulations under the Customs Act 1901-1930. Specifically, they modify Form 10 and Form 11 in the Schedule to the Customs Regulations. Under section 1(a) of the Regulations, paragraph 5 is omitted from the “Declaration as to goods entered on Sight” in Form 10, and paragraph (6) is renumbered as paragraph (5). This amendment likely simplifies the declaration process for goods entered under sight entry. Section 1(b) further amends Form 11 by adding a marginal note to paragraph 6(b) of the Declaration, indicating that the phrase “genuine invoice” should be deleted when a sight entry is made and the Collector is satisfied that a genuine invoice cannot be produced. This modification is intended to clarify the circumstances under which the reference to a genuine invoice is not applicable. The Regulations impose certain obligations on the parties involved in the customs process. Firstly, they mandate that when goods are entered for sight, the declarant must ensure that the appropriate declarations and forms are correctly filled out, reflecting any changes or deletions as per the Regulations. This includes the correct re-numbering of paragraphs in Form 10 and the conditional deletion of specific phrases in Form 11. Furthermore, Collectors of Customs must verify that the declarations meet the criteria specified by the Regulations, particularly when a genuine invoice is not produced. Failure to comply with the amended provisions may result in various consequences. While the Regulations do not explicitly state penalties, non-compliance with the Customs Act 1901-1930 or its associated regulations can lead to civil or criminal penalties. Under the Customs Act, the penalties can include fines and imprisonment for serious breaches. The exact penalties depend on the nature and severity of the offence, as well as the provisions of other relevant legislation. For example, knowingly making a false statement in a customs declaration can attract a penalty of up to five years imprisonment or a fine of up to 5,000 penalty units, or both, for individuals, and higher penalties for corporations. These potential consequences underscore the importance of adhering to the requirements set out in the Regulations.