Customs Regulations (Amendment)

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Legislation au F1996B03942 Regulations Not in force Legislative Instrument

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STATUTORY RULES.

1951. No. 99

REGULATIONS UNDER THE CUSTOMS ACT 1901-1950.*

I, THE ADMINISTRATOR of the Government of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Customs Act 1901-1950.

Dated this fifth

day of September, 1951.

J. NORTHCOTT

Adminstrator

By His Excellency’s Command,

Neil O’Sullivan

Minister of State for Trade and Customs.

Amendments of the Customs Regulations.

1. Regulation 127 of the Customs Regulations is repealed.

2. The Schedule to the Customs Regulations is amended—

(a) by omitting paragraph 5 from the form of declaration in Form 10 and inserting in its stead the following paragraph :—

“ 5. As to the goods mentioned in this entry, I further declare that to the best of my knowledge and belief the value for duty of the goods as stated in this entry is correct and represents the value for duty of the goods calculated according to the provisions of section 154 of the Customs Act 1901-1950 as amended to the date hereof.”;

* Notified in the Commonwealth Gazette on 10 September, 1951.

* Statutory Rules 1926, No. 203, as amended by Statutory Rules 1927, Nos. 17, 85 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, 41, 69 and 113; 1936, Nos 49 and 163; 1938, No. 111; 1939, No. 157; 1940, Nos. 203 and 256; 1946, Nos. 127 and 161; 1947, Nos. 29, 83, 94 and 152; 1948, No. 156; 1949, Nos. 34, 78, 95 and 111; 1950, No. 17; and 1951, Nos. 34 and 38.

3247.— Price 5d.            9/10.8.1951.

 

“Form 11. Warrant No.

Form 11. (Composite Entry). AUSTRALIAN CUSTOMS—IMPORT ENTRY. Port of 

Sec. 68. Reg. 37. (in quadruplicate.) Date 19 .

Ship from Reported Station 

Owners: Per Agent.

No. on Manifest

Marks and Numbers.

Number of Packages.

Statistical Item.

Description of Packages and Goods.

Tariff Item.*

Country of Origin.

Quantity or Weight.

Value for Duty.

Rate of Duty.

Duty Payable.

Primage Duty.

£

s.

d.

£

s.

d.

Rate

£

s.

d.

 

 

 

 

 

 

 

 

 

 

 

Totals

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total Number of Packages (in words)

TOTAL AMOUNT PAYABLE ON THIS ENTRY 

£

s.

d.

Total Amount Payable (in words)

(Being the sum of “ Duty Payable ” and “ Primage Duty ” Columns) 

 

 

 

* For statistical purposes, where goods are entered under a By-law made under Tariff Item 449, both that Item and the Tariff Item under which the goods, or the major portion thereof, would be classified in the absence of that By-law, or a By-law made under any other Tariff Item, must be shown.

DECLARATION.

As to the goods mentioned in this entry and herein entered, I declare—

1. That I am (the Agent duly authorized by ) the owner of the goods.

2. That to the best of my knowledge and belief the description and particulars of the goods as stated in this entry are true and correct in every respect.

3. That to the best of my knowledge and belief no goods are contained in any package specified in this entry other than as appears in the entry.

4. 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 duty due.

5. That I enter the goods as of the value and of the description and quantities stated in this entry, and for home consumption.

6. As to the goods mentioned in this entry I further declare :—

(a) That to the best of my knowledge and belief the value for duty of the goods as stated in this entry is correct and represents the value for duty of the goods calculated according to the provisions of Section 154 of the Customs Act 1901-1950 as amended to the date hereof.

(b) That to the best of my knowledge and belief the invoice now produced is the genuine invoice, as defined by Section 156 of the Customs Act 1901-1950 as amended to the date hereof, and is the only invoice of the goods received or expected to be received by me or to my knowledge by any person.

Delete clause (b) when sight entry made and Collector satisfied that genuine invoice cannot be produced.

Owner or Agent.

Declared before me this day of 19

Collector.”

 (c) by omitting Form 12 and inserting in its stead the following Form:—

Form 12.

Form 12. AUSTRALIAN CUSTOMS. —IMPORTS— Warrant No.

WAREHOUSING ENTRY.

Port of 

Sec. 68. Reg. 38. (IN Quintuplicate.) Date 19 .

Ship from Reported Station

Owners: Per Agent.

No. on Manifest.

Marks and Numbers,

Number of Packages

Statistical Item.

Description of Packages and Goods.

Tariff Item.*

Country of Origin.

Quantity or Weight.

Value for Duty.

Rate of Duty.

Rate of Primage Duty.

Bond Mark.

£

s.

d.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total Number of Packages (in words)

To be warehoused at Warehouse.

* For statistical purposes, where goods are entered under a By-law made under Tariff Item 449, both that Item and the Tariff Item under which the goods or the major portion thereof, would be classified in the absence of that By-law, or a By-law made under any other Tariff Item, must be shown.

Declaration.

As to the goods mentioned in this entry and herein entered, I declare—

1. That I am (the Agent duly authorized by ) the owner of the goods.

2. That to the best of my knowledge and belief the description and particulars of the goods as stated in this entry are true and correct in every respect.

3. That to the best of my knowledge and belief no goods are contained in any package specified in this entry other than as appears in the entry.

4. 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 duty due.

5. That I enter the goods as of the value and of the description and quantities stated in this entry, and for warehousing.

6 As to the goods mentioned in this entry, I further declare—

(a) that to the best of my knowledge and belief the value for duty of the goods as stated in this entry is correct and represents the value for duty of the goods calculated according to the provisions of section 154 of the Customs Act 1901-1950 as amended to the date hereof; and

Delete, clause (b) when sight entry made and collector satisfied that genuine invoice cannot be Produced.

(b) that to the best of my knowledge and belief the invoice now produced is the genuine invoice, as defined by section 156 of the Customs Act 1901-1950 as amended to the date hereof, and is the only invoice of the goods received or expected to be received by me or to my knowledge by any person.

Owner or Agent.

Declared before me this day of 19

Collector.”;

 

Form 30. Warrant No.

Form 30. (In Quadruplicate.) AUSTRALIAN CUSTOMS—ENTRY EX WAREHOUSE FOR HOME CONSUMPTION.

Sec. 104. Reg. 78.

State of Port of Date 19

Cleared from Warehouse

Owner: Signature: (Owner or Agent)

Bond Marks.

Number of Packages.

Statistical Item.

Description of Packages and Goods.

Tariff Item.*

Country of Origin.

Quantity or Weight.

Value for Duty.

Rate of Duty.

Duty Payable.

Primage Duty.

£

s.

d.

£

s.

d.

Rate

£

s.

d.

 

 

 

 

 

 

 

 

 

 

Totals

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total Number of Packages (in words)

Total Amount Payable (in words)

TOTAL AMOUNT PAYABLE ON THIS ENTRY 

 (Being the sum of “ Duty Payable ” and “ Primage Duty ” Columns) 

£

s

d

Collector.

* For statistical purposes, where goods an entered under a By-law made under Tariff Item 449, with that Item and the Tariff Item under which the goods, or the major portion thereof, would be classified in the absence of that By-law, or a By-law made under any other Tariff Item, must be shown. ” ; and

 

Overview

The Customs Regulations 1951, made under the Customs Act 1901-1950, were enacted to amend and update the regulations governing customs procedures in Australia. These regulations were introduced by the Commonwealth Government, with the Minister of State for Trade and Customs playing a pivotal role in their formulation. The overarching policy objective was to streamline and modernise the customs declaration process to ensure accuracy and compliance with the provisions of the Customs Act. This legislative instrument sought to address issues such as the need for more precise valuation of goods for duty purposes and the clarification of declaration requirements to prevent fraud and ensure that the correct duties were paid on imported goods. These regulations, issued by the Administrator of the Government of the Commonwealth of Australia on advice from the Federal Executive Council, reflect a commitment to maintaining an efficient and effective customs system. By updating the forms and declarations, the regulations aimed to align the customs process with contemporary trade practices and legislative requirements, thus facilitating smoother and more accurate processing of import entries.

Scope and Application

The Customs Regulations 1951, as amended, apply to persons and entities engaged in the import and export of goods within Australia, encompassing all individuals, businesses, and entities involved in such activities. The regulations govern the process of declaring and assessing the value of goods for duty purposes, ensuring compliance with the Customs Act 1901-1950. These regulations extend to the entire Commonwealth of Australia, thereby applying uniformly across all states and territories. The amendments specifically target the form and content of declarations made under the Customs Act, aiming to streamline the import process and enhance accuracy in duty calculations. Notably, these regulations do not specify any exclusions or exemptions; however, the application and interpretation of these provisions may be subject to further clarification or modification through subordinate instruments issued under the authority of the Customs Act.

Key Provisions

The Customs Regulations under the Customs Act 1901-1950, as amended, include specific provisions that are crucial for anyone involved in the importation of goods into Australia. Section 1 of these regulations repeals Regulation 127, streamlining the legal framework by removing outdated or unnecessary provisions. Section 2 of the regulations makes significant changes to the Schedule by amending the form of declaration in Form 10. The amendment replaces the previous paragraph 5 with a new declaration that affirms the declarant's belief that the value for duty stated is accurate and calculated according to Section 154 of the Customs Act 1901-1950. This change ensures that the value declared for customs purposes is both correctly assessed and honestly reported. The obligations imposed by these regulations are clear and detailed. Importers and agents must ensure that all entries in customs forms are accurate and truthful. For instance, they must confirm that the description and particulars of the goods are correct, that no goods are concealed within the packages, and that no actions have been taken to defraud the government of duty. Furthermore, the declarant must attest to the value for duty and ensure that it is correctly calculated. These declarations are critical for both import and warehousing entries, as they form the basis for determining the duty payable on the goods. Failure to comply with these regulations can result in serious consequences. The Customs Act 1901-1950 provides for both civil and criminal penalties for non-compliance. Civil penalties can include fines and the imposition of duties and charges, while criminal penalties can include imprisonment. For example, knowingly making a false declaration can lead to fines of up to $55,000 for an individual and $275,000 for a corporation, in addition to potential imprisonment terms. These penalties underscore the importance of accurately completing customs declarations and the severe repercussions for any breaches of the regulations.

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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.