Customs Regulations (Amendment)

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STATUTORY RULES.

1932. No. 90.

REGULATIONS UNDER THE CUSTOMS ACT 1901-30.

(Seventeenth Amendment.)

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, do hereby make the following Regulations under the Customs Act 1901-1930 to come into operation forthwith.

Dated this thirty first day of August, 1932.

(Sgd.) ISAAC A. ISAACS.

Governor-General.

By His Excellency’s Command,

(SGD) J. A. PERKINS

For Minister of State for Trade and Customs.

Amendment of Customs Regulation.

(Statutory Rules 1926, No. 203, as amended to this date.)

1. Regulation 24 (3) is amended by adding at the end thereof the following words: “nor shall a declaration be required from any person exempted by the Collector on account of illiteracy or for any other sufficient reason”.

2. After regulation 49 the following regulation is inserted:

“Improper use of Certain Words in Connexion with Warehouses.

49a.—(1.) No person shall, unless the holder of a licence granted under Part V. of the Customs Act 1901-1930, assume or use in connexion with his trade, business, calling or profession any words which would reasonably lead to the belief that his trade, business, calling or profession is being carried on under any such licence.

Penalty: Twenty pounds.

“(2.) Without limiting the preceding sub-regulation, any person who, not being the holder of a licence referred to in that sub-regulation—

(a) places, or suffers or permits to be placed, on the building in which he carries on his trade, business, calling or profession; or

(b) uses in any advertisement or sign published or displayed in connexion with his trade, business, calling or profession; or

(d) uses as the name or part of the name of any firm or company registered in Australia,

the words “Bonded Warehouse” or “Bonded Store” or “Bond” or any words so nearly resembling them as to be likely to deceive, whether alone or in conjunction with any other words, shall be deemed to be guilty of an offence against that sub-regulation.”.

3428.—Price 5d.

3. Regulation 104 is amended by deleting the words “In the case of a vessel clearing” and inserting in lieu thereof the words “In the case of an oversea vessel clearing for an Australian port or ports or ”.

4. Regulation 109 is amended by adding the following standard:—

“G. Washington’s Instant Coffee.

One lb. of G. Washington’s Instant Coffee shall be deemed equal to 3½ lb. of coffee.”

5. After regulation 167 the following regulation is inserted:—

“167a.—(1.) No person shall, unless the holder of a licence granted under section 180 of the Custom Act 1901-1930 assume or use in connexion with his trade, business, calling or profession any words which would reasonably lead to the belief that his trade, business, calling or profession is being earned on under any such licence.

Penalty: Twenty pounds.

“(2.) Without limiting the preceding sub-regulation, any person who, not being the holder of a licence referred to in that sub-regulation—

(a) places, or suffers or permits to be placed, on the building in which he carries on his trade, business, calling or profession; or

(b) uses in any advertisement or sign published or displayed in connexion with his trade, business, calling or profession; or

(d) uses as the name or part of the name of any firm or company registered in Australia,

the words “Customs Agent” or any words so nearly resembling them as to be likely to deceive, whether alone or in conjunction with any other words, shall be deemed to be guilty of an offence against that sub-regulation.”.

6. Regulation 190 is amended by inserting after the word “duty” in paragraph (f) the words “unless the Collector otherwise directs”.

7. Forms 46 and 48 in the Schedule are cancelled and the following forms substituted:

Form 46.

(In Duplicate.)

Sec. 162. Reg.124.

MEMORANDUM OF DEPOSIT OF DUTY UNDER SECTION 162 OF THE CUSTOMS ACT 1901-1930.

State of....................................Port of...........................

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

I request permission to deposit, under Section 162 of the Customs Act 1901-1930, the full duty payable on, and to take delivery of the undermentioned goods, which are*

.......................Ship .............from...........reported...........

Station Owner......................per......................... Agent.

No. on Manifest.	Marks and Numbers.	Description of Goods.	Country of Origin.	Quantity or Weight.	Value for Duty.			Rate of Only.	Amount of Duty Deposited
					£	s.	d.		£	s.	d.

* Here state whether the goods are

1. Bona fide travellers’ samples. 2. Goods imported for the purpose of public exhibition or entertainment. 3. Goods the personal property of bona fide tourists. 4. Goods the personal property of bona fide temporary residents. 5. Wedding presents. 6. Goods imported into Australia for the purpose of being repaired or put together, or for other industrial purposes.
Form 46.—continued.

I declare that I am

(1) the Agent duly authorized by..........................

the Owner of the goods mentioned in this

Entry, and contained in the packages therein referred to. (2) That I enter such goods as of the value and of the description and quantities set forth. (3) 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 part of the duty due on the goods. (4) That, to the best of my knowledge and belief, no goods the particulars of which are not accurately set out herein are contained in any package specified in this Entry. (5) That the goods will be exported under Customs supervision within six months from date hereof.

......................

Owner or Agent.

Declared before me this........................day of........19

......................

Collector.

Deposit of pounds shillings pence may be accepted.

Inspector, / /19 .

Identified and packed for export in packages marked and numbered

*Goods above-mentioned.

*Portion of goods above-mentioned, as endorsed on back hereof.

Deposit paid into Collector of Customs’ Trust Account by Entry No. of

Customs Officer, / /19 .

*Delete whichever inapplicable

/ /19 .

Cashier, / /19 .

Shipped per “ ” packages marked and numbered

Examined on importation.

Examining Officer, / /19 .

Received the above-mentioned goods

/ /19 .

£ s. d.

: : may be returned to Depositor.

may be transferred to Revenue

Inspector / /19 .

Chief Officer, / /19 .

Returned to Depositor / /19 .

Cheque No.

Transferred to Revenue Entry No.

of / /19 . Cheque No.

Accountant, / /19 .

Address to which it is desired that cheque be forwarded:—

Owner

Agent empowered to collect Refund:—

Address

Name

Address

Special Authority attached, Standing Authority No.

Form 48.

Reg. 126.

Sec. 163.

Australian Customs.

Departmental Registration Number

Departmental Consecutive Number

APPLICATION FOR REFUND OF DUTY.

State of...................... Port of............. Date..........19..

Application is hereby made for refund of duty on account of the following goods, ex......from

reported............................................

Date.	Entry No.	Amount of Duty Paid.			Description of Goods.	Quantity or Value.
		£	s.	d.
		Amount of Refund Claimed.
Computation correct.		Amount of Refund Claimed.
Computation correct.		£	s.	d.

For the reason that..........................................................

..........................................................................

Name of Owner................................

.........................

Signature of Owner or Agent.

To the Examining Officer for report		I have examined the above goods (or particulars) and report that—
Collector. / /19 .		Examining Officer. / /19 .
Origin and value agree with documents produced Classification correct Refund noted on invoice	Claim examined and found correct,		Refund is due
Examining Officer.	Jerquer. / /19 .		Inspector.
/ /19 .			/ /19 .

Form 48.—continued.

Application approved. The sum of pounds shillings pence, to be refunded.
Collector. / /19 .
Address to which it is desired that cheque be forwarded:—
Owner		Agent empowered to collect Refund:—
Address	or	Name Address
		Special Authority attached or Standing Authority No.

In this space the paymaster shall indicate the method of payment, viz., whether by posting cheque to the payee, or by payment to the payee in person.

Cheque Number.......................

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

Overview

The Statutory Rules 1932, No. 90, consist of regulations made under the Customs Act 1901-1930, enacted by the Governor-General on the advice of the Federal Executive Council. This legislative instrument addresses various issues related to customs regulations and seeks to ensure compliance with customs laws. The problem or gap it was introduced to address includes the need to refine customs procedures, update standards, and impose penalties for improper use of certain terms related to bonded warehouses and customs agents. The policy objective is to maintain the integrity of the customs system and prevent fraudulent activities. The Parliament of the Commonwealth of Australia enacted these regulations to amend existing customs procedures and introduce new measures to regulate the use of specific terms in trade and business contexts, ensuring that only licensed individuals can use such terms to avoid misleading the public. This legislative instrument reflects a commitment to updating and enforcing customs regulations to better serve the nation’s economic interests and maintain transparency in trade practices.

Scope and Application

The Seventeenth Amendment Regulations under the Customs Act 1901-1930 made by the Governor-General and effective immediately, primarily focus on modifying and adding new provisions to existing regulations. These regulations apply to any person engaged in trade, business, calling, or profession within Australia, specifically addressing the improper use of certain terms related to licensed activities such as "Bonded Warehouse" or "Customs Agent" by unlicensed individuals. The regulations also modify the criteria for duty deposit and introduce new standards for specific goods, such as G. Washington’s Instant Coffee. Additionally, they provide for the amendment of forms used in customs declarations and refund applications, ensuring compliance with the Customs Act 1901-1930. The scope of these regulations is national, affecting all individuals and entities operating under the purview of the Customs Act across Australia.

Key Provisions

The Seventeenth Amendment Regulations under the Customs Act 1901-1930, which came into operation on 31 August 1932, include several key changes to the Customs Regulations. Regulation 24(3) now exempts certain individuals from providing a declaration due to illiteracy or other sufficient reasons, as determined by the Collector. A new Regulation 49a prohibits individuals without a licence from using terms that might imply they hold a licence, such as "Bonded Warehouse" or "Bond", in any context related to their trade or business. Violation of this regulation carries a penalty of twenty pounds. Similarly, Regulation 167a prohibits the use of terms like "Customs Agent" without a licence, also with a penalty of twenty pounds. These Regulations impose obligations on traders and business owners to ensure they do not use terms that could mislead others into believing they have a licence from the Customs department. This includes refraining from using such terms on buildings, in advertisements, on documents, or in the names of firms or companies. Regulation 104 now specifies that certain provisions apply to overseas vessels clearing for Australian ports. Additionally, Regulation 190 allows the Collector to direct otherwise in certain duty deposit scenarios. Failure to comply with these Regulations can result in civil penalties. Specifically, under Regulation 49a, any person who uses prohibited terms without a licence is guilty of an offence and faces a penalty of twenty pounds. Similarly, under Regulation 167a, using terms that falsely imply a licence carries the same penalty. These Regulations ensure that only licensed professionals can use certain terms associated with bonded warehouses or customs agency, thereby maintaining the integrity and clarity of trade and business practices within Australia.

Area of Law: Customs Law
Instrument: Regulation
Concepts: Definitions & Interpretation; Licensing & Registration; Penalty Provisions

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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.

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