Customs Regulations (Amendment)

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STATUTORY RULES.

1934. No. 127.

________

REGULATIONS UNDER THE CUSTOMS ACT 1901-1934.

(Twenty third 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 1901-1934.

Dated this tenth day of October, 1934.

Governor-General.

By His Excellency’s Command,

Minister of State for Trade and Customs.

_________

Amendment of Customs Regulations.

(Statutory Rules 1926, No. 203 as amended to this date.)

1. Regulation 192 is cancelled and the following substituted:—

Payment for Officers’ Services.

192. Importers of goods shall pay to the Collector a charge of 3s. 6d. per hour or any portion of an hour for the time an officer is employed during official hours at their request in the inspection of goods at the owner’s warehouse. When the Collector so directs a similar charge shall be made for any service rendered by an officer in the importer’s interest and at the importer’s request. Provided that the charge for an officer’s services outside official hours (8 a.m. to 5 p.m.) shall be in accordance with regulation 22.

4082.—10/14.9.1934.—Price 3d.


2. The Schedule to the Customs Regulations is amended by omitting Form 9 and inserting in lieu thereof the following form:—

Form 9.

Reg. 34.

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 RATES.

I, (1)     of (2)      of (3)                                                        manufacturer/supplier of 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 manufacturer/supplier and that I] have the means of knowing and I do further declare as follows: —

Value

(Para. 1 (b) is for goods on consignment. Delete para. 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.

(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.

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)

(5) Here insert particulars of any special arrangement.

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 include/exclude the cost of outside packages, if any, in which the goods are sold in such country for domestic consumption.

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

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                                                         has been/will be 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, such goods have been either wholly produced or wholly manufactured in the United Kingdom from materials in one or more of the following classes:—

(i) Materials wholly produced or wholly manufactured in the United Kingdom or in Australia;

(ii) Imported unmanufactured raw materials;

(iii) Imported manufactured raw materials as determined by the Minister for Trade and Customs for the Commonwealth.

Seventy-five per cent. qualification.

6. That in regard to the articles in this invoice marked “B” in the column “Country of Origin” not less than 75 per centum of the factory or works cost of each such article in its finished state is represented—

(i) by labour or material of the United Kingdom; or

(ii) by labour or material of the United Kingdom and labour or material of Australia.

Twenty-five per cent. qualification.

7. That in regard to the items in this invoice marked “C” in the column “Country of Origin” not less than 25 per centum of the factory or works cost of each such article in its finished state is represented—

(i) by labour or material of the United Kingdom; or

(ii) by labour or material of the United Kingdom and labour or material of Australia.

(Note.—Goods will not qualify for preference under this category unless they are goods which are deemed to be goods of a class or kind not commercially manufactured in Australia; a list of such goods is given in Appendix C of Explanatory Memorandum on the preference. The declarant’s attention is invited to paragraphs 19 (d) and 21 (c) of the Explanatory Memorandum. In the case of goods of a class or kind not commercially produced or manufactured in Australia in respect of which a 50 per cent. qualification has been imposed pursuant to sub-section (2.) of section 151a of the Customs Act 1901-1934 (vide paragraph 19 (d) of Explanatory Memorandum), the words and figures “50 per centum” should be inserted in clause 7 of the certificate in lieu of the words and figures “25 per centum”.)

Final process must be United Kingdom —all goods

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.

9. That in the calculation of the proportion of United Kingdom and Australian labour 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 or Australian manufacture, and if purchased from bottle exchanges have distinctive marks or features which enable me to certify to their United Kingdom or Australian 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....................

3. Form 50 in the Schedule to the Customs Regulations is amended by omitting the word “sterling” appearing in the declaration.

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By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.

Overview

The Customs Regulations 1934, made under the Customs Act 1901-1934, were introduced to refine and update the regulatory framework governing customs procedures in Australia. These regulations, enacted by the Parliament of Australia, aimed to address gaps in the existing customs regulations and provide clarity on the administrative processes, charges, and documentation requirements for customs operations. The Regulations sought to streamline the customs process by introducing specific charges for officers’ services and providing a standardised form for the Combined Certificate of Value and Origin, ensuring compliance and accuracy in declarations related to the importation and exportation of goods. The policy objective was to facilitate efficient customs management, ensuring the proper collection of duties and taxes while maintaining transparency and accountability in trade transactions.

Scope and Application

The Customs Regulations 1934, as amended by Statutory Rules 1934, No. 127, apply to importers of goods who request the services of customs officers for the inspection of goods at the owner's warehouse, specifying charges for these services during and outside official hours. The regulations mandate the use of a Combined Certificate of Value and Origin for invoices of goods exported to Australia that claim preferential tariff rates, ensuring the accuracy of stated values and origins of the goods. These regulations extend to the entire Commonwealth of Australia and are enforced by the Collector under the Customs Act 1901-1934. Certain exclusions and specific conditions for the calculation of domestic values and country of origin qualifications are outlined in the amended regulations, which also provide for the amendment of forms used in customs procedures. The scope of application of these regulations is further defined and potentially expanded through subordinate instruments, which may provide additional rules and specifications not covered in the primary legislation.

Key Provisions

The primary operative sections of these regulations under the Customs Act 1901-1934 establish new charges for services provided by customs officers and modify the Combined Certificate of Value and Origin for exported goods. Regulation 192 stipulates that importers of goods must compensate the Collector for the time an officer spends inspecting goods at the importer’s request, with a specific hourly charge during official hours and a different charge for services outside these hours, as per regulation 22.4082 (section 1). Additionally, a new Form 9 is introduced, replacing the previous version, which now requires exporters to provide a detailed certificate of value and origin for goods exported to Australia, including declarations about the accuracy of the invoice, the absence of special arrangements affecting the purchase price, and the domestic values of the goods (section 2). These regulations impose several obligations on parties involved in the importation and exportation of goods. Importers must now pay for the services of customs officers as per the specified charges, ensuring they compensate for any inspection of their goods upon request. Exporters are required to complete and sign the new Combined Certificate of Value and Origin, which includes detailed declarations about the goods, their prices, and the origin of the goods and their components. This certificate must accurately reflect the true value and origin of the goods to qualify for preferential tariff rates (section 2). Failure to comply with these regulations may result in various civil and criminal consequences. While the specific penalties are not detailed in the provided excerpt, it is common for breaches of customs regulations to result in fines, penalties for underpayment of duties, and potential legal action. Additionally, providing false information on the Combined Certificate of Value and Origin could lead to more severe penalties, including criminal charges for fraud or misrepresentation. The exact penalties would be determined by the applicable laws and the severity of the breach, but they could include substantial fines and imprisonment (section 3).

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