Customs Regulations (Amendment)

Overview

The Customs Act 1901 was enacted to regulate the import and export of goods into and out of Australia, thereby ensuring the collection of customs duties and the enforcement of trade laws. The 1905 Statutory Rules, No. 61, introduced specific regulations under this Act to govern the coasting trade, which refers to vessels trading between different states within Australia. The enacting body was the Federal Executive Council, acting on the advice of the Governor-General, and the regulations were aimed at providing a more streamlined and efficient process for the movement of goods between states. The policy objective was to ensure that all goods being transported between states are properly documented and accounted for, thus maintaining the integrity of customs controls and facilitating the smooth operation of interstate trade.

Scope and Application

The Regulations under the Customs Act 1901 govern the conduct of vessels trading between Australian states, specifying the documentation and security requirements for masters of ships transporting goods from one state to another. These regulations apply exclusively to ships carrying goods between states and are subject to the overarching provisions of the Customs Act 1901. The regulations mandate that masters provide security to account for goods under bond, prepare and present Transire documents detailing the goods being shipped, and deliver certain documents to the Collector upon arrival at a port. Goods under bond include excisable goods, those shipped under transit permit, or those in transit from one port to another for export under drawback. The regulations also stipulate the times during which cargo can be discharged, requiring adherence to working days and hours as prescribed by the Customs Act 1901. These provisions ensure the smooth and controlled movement of goods between states, facilitating compliance and oversight by customs authorities.

Key Provisions

The Regulations under the Customs Act 1901, specifically Regulation 148 and Regulation 148a, pertain to ships trading goods between different states within Australia. Regulation 148 mandates that shipmasters must provide security to the Collector to account for all goods under bond carried by their ship, as stipulated in clause (a). Clause (b) requires the shipmaster to prepare a Transire document, in duplicate, detailing all goods under bond shipped, for each port of destination. Clause (c) requires the Collector to sign one copy of this Transire and return it to the shipmaster, keeping the other for their records. The shipmaster must then carry the signed copy on board the ship, as outlined in clause (d). Clause (e) further requires that Despatch Notes be placed in a cover addressed to the Collector at the destination port and delivered to the shipmaster for safekeeping on the ship. Upon arrival at any port, the shipmaster must deliver the Transire, Despatch Notes, a copy of the Ship's Freight List, and a Transire for goods not under bond to the Collector, as detailed in clause (f). Clause (g) specifies that even if there are no goods of the required class for a particular port, the Transires must still be submitted and marked 'Nil'. Finally, clause (h) defines 'goods under bond' as those that are ex-warehouse, excisable, shipped under transit permit, or in the course of transfer from one Commonwealth port to another for exportation under drawback. The Regulations impose several obligations on shipmasters and Collectors. The shipmaster must ensure that they provide the required security to the Collector and prepare accurate Transire documents for each port of destination. They must also deliver the signed Transire, Despatch Notes, and other relevant documents to the Collector upon arrival at the destination port. The Collector, on the other hand, must sign the Transire upon verification of its accuracy and retain one copy for their records. These obligations are designed to ensure transparency and accountability in the movement of goods between states. Failure to comply with these Regulations can lead to various consequences. While the specific penalties are not detailed within the text, under the Customs Act 1901, non-compliance can result in civil and criminal penalties. These may include fines, imprisonment, or both, depending on the severity of the breach. The exact penalties would be determined in accordance with the provisions of the Customs Act 1901 and any other relevant legislation. It is important for all parties involved to adhere strictly to the Regulations to avoid these potential consequences.