STATUTORY RULES.
1954. No. 21.
REGULATION UNDER THE CUSTOMS ACT 1901-1953.*
I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulation under the Customs Act 1901-1953.
Dated this fifth day of March, 1954.
W. J. Slim
Governor-General.
By His Excellency’s Command,
(Sgd.) NEIL O’SULLIVAN
Minister of State for Trade and Customs.
Amendment of the Customs Regulations.†
Regulation 22 of the Customs Regulations is amended by omitting from sub-regulation (1.) the words “Twelve shillings and sixpence” and inserting in their stead the words “Thirteen shillings”.
* Notified in the Commonwealth Gazette on , 1954.
† 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, 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; 1951, Nos. 34, 38, 71, 99, 106, 109 and 159; 1952, No. 96; and 1953, No. 102.
By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.
351.—Price 3d. 9/26.1.1954.
Overview
The Statutory Rules 1954 No. 21, made under the Customs Act 1901-1953, were enacted to amend the Customs Regulations by adjusting a specific tariff rate. This legislative instrument was introduced to address the need for an update in the monetary value of certain duties, reflecting economic changes and ensuring that the customs framework remained current and effective. The regulation was enacted by the Governor-General in Council, signifying the legislative authority of the Australian federal government. The primary objective of this amendment was to adjust the tariff from Twelve shillings and sixpence to Thirteen shillings, aligning with the evolving economic landscape of the time.
Scope and Application
The Statutory Rules 1954 No. 21, made under the Customs Act 1901-1953, pertain to amendments in the Customs Regulations, specifically altering a monetary value within the existing regulatory framework. This regulation applies to any person or entity involved in transactions subject to customs duties and taxes, including importers, exporters, and customs brokers, thereby impacting their obligations and liabilities under the Customs Act. Geographically, the scope of this regulation is limited to the Commonwealth of Australia, reflecting the federal jurisdiction of the Customs Act. There are no stated exclusions or exemptions in the regulation itself, although broader exceptions may be found within the overarching Customs Act. The application of this regulation may be further extended or restricted through subordinate instruments as prescribed by the Customs Act, allowing for additional modifications to align with evolving trade practices and policy objectives.
Key Provisions
The main operative section of this legislation is Regulation 22, which amends the Customs Regulations by modifying the tariff rate from Twelve shillings and sixpence to Thirteen shillings. This change, as per the amendment (paragraph 1), seeks to update the customs duty payable on specific goods imported into Australia. The regulation references the Customs Act 1901-1953 as the foundational statute under which it operates.
The obligations and requirements imposed by this regulation are primarily directed towards importers and customs officials. Importers must now account for the revised duty rate of Thirteen shillings when importing goods subject to this tariff adjustment. Customs officials, on the other hand, must ensure that the updated tariff rate is applied correctly during the clearance process. This regulation also requires that the amended tariff rate be reflected in all relevant documentation and systems used by customs authorities.
Failure to comply with the requirements of this regulation may result in civil or criminal consequences. Specifically, under the Customs Act 1901-1953, non-compliance could lead to financial penalties or even criminal charges in cases of deliberate or negligent breaches. While the regulation itself does not specify maximum penalties, the overarching Customs Act provides for significant fines and imprisonment for serious offences. Importers found to be evading duties or incorrectly declaring the tariff rate could face these severe penalties, underscoring the importance of adherence to the updated regulations.
This regulation ensures that the customs duty on specific goods is accurately reflected, maintaining the integrity of the customs system and ensuring fair trade practices. Importers and customs officials must work together to implement these changes effectively, thereby avoiding potential legal repercussions. The precision of these amendments is crucial, as any errors could have serious financial and legal implications for those involved in the import process.