STATUTORY RULES.
1933. No. 106.
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REGULATIONS UNDER THE CUSTOMS ACT 1901-1930.
(Twentieth Amendment)
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 1901-1930.
Dated this twentieth day of Septmber, 1933.
ISAAC A. ISAACS
Governor-General.
By His Excellency’s Command,
THOMAS W. WHITE
Minister of State for Trade and Customs.
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Amendment of Customs Regulations.
(Statutory Rules 1926, No. 203, as amended to this date.)
1. Regulation 126 is cancelled and the following substituted:—
126.—(1.) An application for a refund of duty under section 163 of the Act in respect of—
(a) goods damaged, pillaged, lost or destroyed; or
(b) goods invoiced but not received, being part contents of packages;
shall be made not later than fourteen days after the delivery from the control of the Customs of the packages in which the goods were originally packed or were assumed to have been packed:
Provided that, where the Collector is satisfied that the information necessary to verify any application to which this sub-regulation relates was ascertained by the Customs whilst the goods or the packages in which the goods were originally packed or were assumed to have been packed were under the control of the Customs, the application shall be made not later than twelve months after the date on which the duty was paid.
(2.) An application for a refund of duty under section 163 of the Act in any case to which the last preceding sub-regulation does not apply shall be made not later than twelve months after the date on which the duty has been paid, subject to the following exceptions:—
(a) Where duty was paid prior to the 9th February, 1933, and in the opinion of the Comptroller the duty so paid was in excess of the duty payable in accordance with any practice of the Customs relating to the collection or adjustment of duty in force on the date the duty was paid an application may be made not later than the 9th February, 1934.
(b) Where the duty has been paid on or after the 9th February, 1932, and where for the verification of any application made in respect of such duty the Collector is satisfied that in information had to be obtained from countries outside the Commonwealth, the application shall be made not later than two years after the date upon which the duty was paid.
(3.) An application for a remission of duty under section 163 of the Act shall be made prior to the goods leaving the control of the Customs.
(4.) Applications for refunds, rebates or remissions of duty shall be in writing delivered to the Collector at the port where the duty was paid or is payable and shall state clearly, as far as practicable, the nature and particulars of the claim.
(5.) Where an application has been made in accordance with the last preceding sub-regulation, the application shall not be granted unless or until the applicant has furnished in writing to the Collector the particulars required by Form 47 or 48 whichever is applicable to the case.
2. Regulation 128 is cancelled.
By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.
Overview
The Customs Regulations (Twentieth Amendment) 1933, made under the Customs Act 1901-1930, were enacted by the Governor-General with the advice of the Federal Executive Council. This legislative instrument aimed to address issues surrounding the refund of duties on damaged, lost, or destroyed goods, and to streamline the process for duty refund applications. The policy objective was to provide a clear and timely framework for applying for refunds, ensuring that claimants could efficiently seek relief for overpaid duties while maintaining control over the customs process. The regulations specifically outlined the timeframes and conditions under which applications for duty refunds, rebates, or remissions must be made, ensuring that the application process is transparent and manageable for both claimants and the customs authorities.
Scope and Application
The Twentieth Amendment Regulations under the Customs Act 1901-1930 pertain to the procedure and timing for applications related to refunds, rebates, or remissions of duty on goods that are damaged, pillaged, lost, destroyed, invoiced but not received, or other cases where duty has been paid. These regulations apply to individuals and entities that have paid duty on goods and are seeking a refund, rebate, or remission. The amendment specifically modifies the timelines for lodging applications and conditions under which the Customs may accept or reject such applications. The application must be made to the Collector at the relevant port, and the precise nature and particulars of the claim must be clearly stated in writing. Additionally, the regulations include exceptions for circumstances where the duty was paid prior to a specific date, or where information from outside the Commonwealth is required. The regulations apply throughout the Commonwealth of Australia, reflecting the federal jurisdiction of the Customs Act. There are no explicit exclusions mentioned in these regulations, but they do provide detailed stipulations regarding the acceptable timing and conditions for duty refund applications.
Key Provisions
The Customs Regulations, as amended, include key provisions that govern the process for applying for a refund or remission of duty on goods. Specifically, Regulation 126 details the application timeline and requirements for duty refunds. For instance, an application for a refund of duty in cases of damaged, lost, or destroyed goods, or for goods that were invoiced but not received, must be made within fourteen days of the goods being delivered from Customs control (Regulation 126(1)). However, if the necessary information to verify such claims was obtained while the goods were under Customs control, the application can be made within twelve months of the duty being paid (Regulation 126(1)(Provided)). For other cases not covered by this provision, the application must be made within twelve months of the duty being paid, with some exceptions such as duty paid before February 9, 1933, which can be applied for until February 9, 1934, if deemed excessive (Regulation 126(2)). Additionally, applications for duty remission must be made before the goods leave Customs control (Regulation 126(3)).
The Regulations impose obligations on applicants to ensure they meet the specified timelines and provide all necessary information to support their claims. For example, written applications must be submitted to the Collector at the relevant port, clearly stating the nature and particulars of the claim (Regulation 126(4)). Additionally, applicants must furnish the required particulars in writing, using the appropriate form (Form 47 or 48) (Regulation 126(5)). Failure to comply with these obligations can result in the application being denied or delayed.
Failure to comply with the requirements for timely applications and providing necessary documentation can lead to significant consequences. While the specific penalties are not detailed in the text, non-compliance with statutory regulations can generally result in civil or criminal penalties, including fines and other enforcement actions under the Customs Act. Given the context of the 1930s, penalties may have included fines and potential legal action to enforce compliance with the regulations.