Customs Regulations (Amendment)

Legislation au C1925L00186 Regulations Not in force Legislative Instrument

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STATUTORY RULES.

1925. No. 186.

 

REGULATIONS UNDER THE CUSTOMS ACT 1901-1925.

(THIRTY-FIRST 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 1901-1925 to come into operation forthwith:—

Dated this twenty-eighth day of October, 1925.

STONEHAVEN,

Governor-General.

By His Excellency’s Command,

H. E. PRATTEN,

Minister of State for Trade and Customs.

 

Amendment of the Customs Regulations 1922.

(Statutory Rules 1922, No. 24, as amended to this date.)

1. Regulation 34b of the Customs Regulations is repealed.

2. The Schedule to the Customs Regulations 1922 is hereby amended by omitting Forms 9d and 9e and inserting in their stead the following Forms:—

Reg. 34a. Form 9d.

Australian Customs.

Certificate of Value to be Written, Typewritten, or Printed on Invoice of Goods for Exportation to the Commonwealth of Australia.

(1) Here insert name and description viz., Manager, Chief Clerk, or as the case may be.

(2) Here insert name of firm or company.

(3) Here insert name of city and country.

(4) These words should be omitted where the manufacturer or supplier himself signs the Certificate.

I, (1)................of (2)....................of (3)...................... of the goods enumerated in this invoice amounting to               hereby declare that I [(4) have the authority to make and sign this certificate on behalf of the aforesaid and that I] have the means of knowing and I do further declare as follows:—

(Par. 1 (b) is for goods on consignment. Delete par. 1 (a) or 1 (b) whichever is not applicable.)

1 (a). That this invoice is in all respects correct and contains a true and full statement of the price actually paid or to be paid for the said goods, and the actual quantity and description thereof.

1 (b). That this invoice is in all respects correct and contains a true and full statement as to the quantity and description of the goods and of the price which would have had to be paid by a purchaser in Australia had the goods been sold to an Australian importer instead of being consigned for sale in Australia.

(5) Here insert particulars of any special arrangement.

(6) Here insert “warehouse,” “factory,” or “port of shipment.”

2. That no different invoice of the goods mentioned in the said invoice has been or will be furnished to any one; and that no arrangement or understanding affecting the purchase price of the said goods has been or will be made or entered into between the said exporter and purchaser, or by any one on behalf of either of them either by way of discount, rebate, compensation, or in any manner whatever other than as fully shown on this invoice, or as follows (5).....

………………………………………………….

3. That the domestic values shown in the column headed “Current Domestic Values in Currency of Exporting Country” are those at which the above-mentioned firm or company is supplying or would be prepared to supply to any and every purchaser for

C.14780.—Price 3d.

home consumption in the country of exportation and at the date of exportation identically similar goods in equal quantities, at (6)              subject to              per cent. cash discount, and that such values the cost of outside packages, if any, in which the goods are sold in such country for domestic consumption.

4. That the said domestic value includes any duty leviable in respect of the goods before they are delivered for home consumption, and that on exportation a drawback or remission of duty amounting to                allowed by the revenue authorities in the country of exportation.

Dated at....................this.................day of............19.....

Witness.......................... Signature.........................

 

Reg. 34a.

Form 9e.

Australian Customs.

Combined Certificate of Value and of Origin to be Written, Typewritten, or Printed on Invoices of Goods for Exportation to the Commonwealth of Australia, for which Entry is Claimed at Preferential Tariff Rate.

(1) Here insert name and description, viz., Manager, Chief Clerk, or as the case may be.

(2) Here insert name of firm or company.

(3) Here insert name of city and country.

(4) These words should be omitted where the manufacturer or supplier himself signs the Certificate.

I, (1)................of (2)....................of (3)...................... of the goods enumerated in this invoice amounting to               hereby declare that I [(4) have the authority to make and sign this certificate on behalf of the aforesaid and that I] have the means of knowing and I do further declare as follows:—

Value.

(Par. 1 (b) is for goods on consignment. Delete par. 1 (a) or 1 (b), whichever is not applicable.)

1 (a). That this invoice is in all respects correct and contains a true and full statement of the price actually paid or to be paid for the said goods, and the actual quantity and description thereof.

1 (b). That this invoice is in all respects correct and contains a true and full statement as to the quantity and description of the goods and of the price which would have had to be paid by a purchaser in Australia had the goods been sold to an Australian importer instead of being consigned for sale in Australia.

(5) Here insert particulars of any special arrangement.

2. That no different invoice of the goods mentioned in the said invoice has been or will be furnished to any one; and that no arrangement or understanding effecting the purchase price of the said goods has been or will be made or entered into between the said exporter and purchaser, or by any one on behalf of either of them either by way of discount, rebate, compensation, or in any manner whatever other than as fully shown on this invoice, or as follows (5).....

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

(6) Here insert “warehouse,” “factory,” or “port of shipment.”

3. That the domestic values shown in the column headed “Current Domestic Values in Currency of Exporting Country” are those at which the above-mentioned firm or company is supplying or would be prepared to supply to any and every purchaser for home consumption in the country of exportation and at the date of exportation identically similar goods in equal quantities, at (6)              subject to              per cent. cash discount, and that such values the cost of outside packages, if any, in which the goods are sold in such country for domestic consumption.

4. That the said domestic values include any duty leviable in respect of the goods before they are delivered for home consumption, and that on exportation a drawback or remission of duty amounting to                allowed by the revenue authorities in the country of exportation.

Origin.

This part is for use only where goods are entitled to Preferential Tariff rates.

Goods wholly produced or wholly manufactured in the United Kingdom.

5. That in regard to the articles in this invoice marked “A” in the column “Country of Origin”, the goods have been either wholly produced or wholly manufactured in the United Kingdom. As to manufactured goods, excepting any process expressly exempted by the Minister for Trade and Customs for the Commonwealth, no process has been performed outside the United Kingdom which is being commercially performed in the United Kingdom, either in the finished goods or in any material used therein.

75 per cent. Qualification.

6. That in regard to the articles in this invoice marked “B” in the column “Country of Origin” the expenditure in United Kingdom labour and/ or material represents not less than 75 per cent. of the factory or works cost of each such article in its finished state.

25 per cent. Qualification.

7. That in regard to the items in this invoice marked “C” in the column “Country of Origin” the expenditure in United Kingdom labour and/or material represents not less than 25 per cent. of the factory or works cost of each such article in its finished state; and that the goods are of a class or kind not commercially manufactured in Australia.

(Declarant’s attention is invited to footnote to page 5 of Explanatory Memorandum on the preference.)

8. That in regard to all of the goods marked “A,” “B,” or “C,” the final process of manufacture of each and every article has been performed in the United Kingdom.

Final process must be United Kingdom—all goods.

9. That in the calculation of the proportion of United Kingdom labour and/or material none of the following items has been included or considered—cost of outside packages or any cost of packing the goods thereinto; manufacturer’s or exporter’s profit or profit or remuneration of any trader, agent, broker, or other person dealing in the article in its finished condition; royalties; cost of carriage or insurance or any other charge incurred subsequent to the completion of the manufacture of the goods.

10. With regard to bottles, flasks, or jars, being containers of goods mentioned in the invoice, that such bottles, flasks, or jars are of United Kingdom manufacture, and if purchased from bottle exchanges have distinctive marks or features which enable me to certify to their United Kingdom origin.

(Declarant should note that bottles, flasks, and jars must be marked on invoice separately from the goods they contain.)

Dated at....................this.................day of............19...

Signature................

Witness.......................

 

Printed and Published for the Government of the Commonwealth of Australia by H. J. Green, Government Printer for the State of Victoria.

Overview

The Customs Act 1901-1925 was enacted by the Parliament of Australia to regulate customs and border control matters. The Act provides the legal framework for the administration of customs duties, the control of imports and exports, and the prevention of smuggling. The 1925 Regulations under the Customs Act 1901-1925 aim to amend the Customs Regulations 1922 by repealing and replacing certain forms used for the valuation and origin of goods exported to Australia. The policy objective of these regulations is to ensure the accuracy and transparency of the information provided on export invoices, which is essential for the proper assessment of customs duties and the enforcement of trade agreements. These regulations are made by the Governor-General in Council under the authority of the Customs Act 1901-1925 and come into operation forthwith.

Scope and Application

The Regulations under the Customs Act 1901-1925, specifically the Thirty-First Amendment, apply to the amendment of the Customs Regulations 1922. These regulations are concerned with the export of goods to the Commonwealth of Australia and require the use of specific forms for the certification of value and origin on export invoices. These forms are mandatory for the export of goods intended for entry into Australia, particularly where preferential tariff rates are claimed. The application of these regulations is directed towards exporters and importers who are involved in the transaction of goods into Australia, and it ensures that the export invoices accurately reflect the value and origin of the goods. The geographic scope of these regulations is national, applying throughout the Commonwealth of Australia. There are no stated exclusions or exemptions within the provided text, but the application of these regulations can be extended or restricted through subordinate instruments. These regulations do not explicitly specify any thresholds, but they do require detailed information regarding the value and origin of the exported goods.

Key Provisions

The primary operative sections of the Regulations under the Customs Act 1901-1925, as amended, involve the repeal of Regulation 34b of the Customs Regulations 1922 (section 1) and the amendment of the Schedule to the Customs Regulations 1922 by replacing Forms 9d and 9e with new forms (section 2). These new forms, Regulation 34a, outline the requirements for the Certificate of Value and the Combined Certificate of Value and of Origin that must be included on invoices for goods exported to Australia. The new Forms 9d and 9e provide detailed instructions on what information must be included, such as the declarant's name, the name of the firm or company, the city and country of origin, and specific declarations about the correctness of the invoice, the domestic values, and any applicable drawbacks or remissions of duty. The Regulations impose obligations on exporters to accurately complete the new forms as part of their export documentation. Exporters must ensure that the information provided is truthful and complete, including declarations about the invoice's correctness, the domestic values, and the origin of the goods. For goods eligible for preferential tariff rates, exporters must also declare that the goods meet the specified production criteria, such as being wholly produced or manufactured in the United Kingdom or meeting the 75% or 25% qualification thresholds for United Kingdom labour and material. The declarant must sign and date the form and provide a witness to the signature. Failure to comply with the requirements of these Regulations can result in significant consequences. While the document does not explicitly state the penalties for non-compliance, under the Customs Act, breaches of the Customs Regulations can lead to civil and criminal penalties. Civil penalties may include fines up to the statutory maximum, which can be substantial depending on the severity and frequency of the breach. Criminal penalties can include imprisonment, reflecting the seriousness of attempting to defraud the revenue or otherwise circumvent the provisions of the Customs Act. The precise penalties would be determined based on the specific circumstances of the breach and the discretion of the court.

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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.