STATUTORY RULES.
1935. No. 69.
REGULATIONS UNDER THE CUSTOMS ACT 1901-1935.*
(Twenty-sixth 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 1910-1935.
Dated this sixteenth day of July, 1935.
(Sgd.) ISAAC A. ISAACS
Governor-General.
By His Excellency’s Command,
Minister of State for Trade and Customs.
Amendment of the Customs Regulations.†
Repeal of Reg. 107 (3).
1. Regulation 107 of the Customs Regulations is amended by repealing sub-regulation (3) thereof.
Amendment of Reg. 111 (1).
2. Regulation 111 (1) of the Customs Regulations is amended by omitting clause (d) and inserting in its stead the following:—
(d) (i) If drawback of duty (whether Customs or Excise duty or both Customs and Excise duty) was paid on the goods or on any dutiable materials used in their manufacture, repayment of such drawback shall be made.
(ii) If, at the time of exportation, the goods or certain materials used in their manufacture were subject to duty (whether Customs or Excise duty or both Customs and Excise duty) and such duty was not paid, then adjustment shall be made by payment of an amount equivalent to the duty which would be payable on the same goods if, instead of having been exported, they were retained in Australia and were entered for home consumption on the date of entry of the re-imported goods for home consumption.
Amendment of Reg. 124.
3. Regulation 124 of the Customs Regulations is amended by omitting from proviso (d) the word “six” and inserting in its stead the word “twelve”.
* Notified in the Commonwealth Gazette on , 1935.
† 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 and 41.
2177.—10/24.4.1935—Price 3d.
Amendment of Form 46.
4. Form 46 in the Schedule to the Customs Regulations is amended by omitting from paragraph (5) in the declaration thereon the word “six” and inserting in its stead the word “twelve”.
Amendment Form 49.
5. Form 49 in the Schedule to the Customs Regulations is amended by omitting the words “I was present at the examination of the above-mentioned packages, and that”.
Repeal of Form 82.
6. Form 82 in the Schedule to the Customs Regulations is repealed.
By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.
Overview
The Customs Regulations 1935, as amended, were introduced by the Parliament of Australia to refine and update the administration of customs duties in accordance with the Customs Act 1901. This legislative instrument, numbered as Statutory Rules 1935, No. 69, was enacted to address specific gaps in the existing customs procedures, particularly in the areas of drawback repayments, duty adjustments on exported goods, and the time limit for certain customs processes. The policy objective was to ensure the efficient and fair operation of customs duties, providing clarity and ease of compliance for importers and exporters. The regulations were made by the Governor-General in Council under the authority of the Customs Act 1910-1935, and included amendments to various regulations and forms to streamline customs operations and enhance administrative accuracy.
Scope and Application
The Customs Regulations 1935, as amended by Statutory Rules 1935, No. 69, applies to all goods imported into, exported from, or transiting through Australia, as well as to individuals, businesses, and entities involved in such transactions. These regulations are instrumental in administering the Customs Act 1901-1935, governing the assessment and collection of duties and taxes on imported and exported goods. The geographic reach of these regulations is national, applying uniformly across all states and territories within the Commonwealth of Australia. The regulations specifically address aspects such as drawback of duties, adjustments for unpaid duties at the time of exportation, and modifications to specific forms used in customs declarations, thereby ensuring a streamlined and efficient process for customs operations. The statutory instrument also outlines modifications to particular forms, including the omission and insertion of specific terms, and the repeal of Form 82, impacting the documentation and reporting requirements for customs activities. These amendments extend the application of the regulations by altering existing provisions and updating procedural aspects, thereby maintaining the effectiveness and relevance of customs regulations in the evolving trade landscape.
Key Provisions
The Customs Regulations under the Customs Act 1901-1935 have been amended by these Regulations to bring about specific changes in the operative provisions. Regulation 107 has been amended to adjust the conditions under which drawback of duty may be repaid. Specifically, sub-regulation (3) of Regulation 107 has been repealed, while a new sub-regulation (d) has been inserted into Regulation 111(1). This sub-regulation stipulates that if drawback was paid on the goods or any materials used in their manufacture, a repayment must be made. Conversely, if duty was not paid on the goods or materials at the time of exportation, an adjustment must be made by paying an equivalent amount of duty that would have been payable had the goods been retained for home consumption in Australia. Furthermore, Regulation 124 has been amended by changing the word “six” to “twelve” in the proviso (d), and a similar amendment has been made to Form 46 in the Schedule to the Customs Regulations.
The obligations imposed by these Regulations primarily concern the process of drawback repayment and duty adjustment. Importers and exporters must ensure that if drawback duty was paid, they are entitled to a repayment. Conversely, if duty was not paid at the time of exportation, they must make an adjustment by paying an amount equivalent to the duty that would have been payable if the goods were retained for home consumption. This adjustment is critical to maintaining the integrity of the customs duty system and ensuring that the government does not lose potential revenue. Additionally, the changes to Regulation 124 and Form 46 extend the period for certain declarations, thus affecting the timeline within which importers must provide necessary documentation.
Breaches of these Regulations can lead to significant consequences. Firstly, failure to repay drawback duty when it was paid, or failure to adjust duty when it was not paid at the time of exportation, can result in financial penalties. The exact penalties are not specified within the Regulations but are likely to be outlined in the Customs Act 1901-1935 or subsequent legislative instruments. Additionally, the omission of specific words in Form 46 and Form 49, as well as the repeal of Form 82, may result in non-compliance with customs documentation requirements, potentially leading to further administrative or legal consequences. Importers and exporters must ensure adherence to these Regulations to avoid any civil or criminal liabilities.