Customs Regulations (Amendment)

Administered by Attorney-General's Department

Legislation au F1996B03992 Regulations Not in force Legislative Instrument

Legislation content

Statutory Rules

1974 No. 29

REGULATIONS UNDER THE CUSTOMS ACT 1901-1973.*

I, THE GOVERNOR-GENERAL of Australia, acting with the advice of the Executive Council, hereby make the following Regulations under the Customs Act 1901-1973.

Dated this fourteenth day of March, 1974.

PAUL HASLUCK

Governor-General.

By His Excellency’s Command,

LIONEL MURPHY

Minister of State for Customs and Excise.

————

Amendments of the Customs Regulations†

1. Regulation 71 of the Customs Regulations is amended by omitting from sub-regulation (1) the word “ Liqueurs ”.

2. Regulation 73 of the Customs Regulations is amended by omitting the word “ Liqueurs ”.

3. The heading “ RENT AND CHARGES TO BE PAID IN RESPECT OF WAREHOUSED GOODS.” preceding regulation 93 of the Customs Regulations is omitted.

4. Regulation 93 of the Customs Regulations is repealed.

5. The sub-heading—

“ Notice of Seizure.”

after the heading—

“ Secs. 205, 206 SEIZURE OF SHIPS, BOATS, OR GOODS.”

following regulation 166 is omitted.

 

* Notified in the Australian Government Gazette on 19 March 1974.

† 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; 1953, No. 102; 1954, No. 21; 1955, Nos. 15, 32 and 66; 1956, Nos. 71, 83, 91 and 127; 1957, Nos. 57 and 76; 1958, No. 86; 1959, No. 106; 1960, Nos. 29 and 70; 1961, Nos. 60 and 144; 1962, Nos. 102 and 103; 1963, No. 149; 1964, No. 141; 1965, Nos. 86, 121 and 194; 1966, Nos. 15 and 173; 1967, Nos. 9 and 179; 1968, No. 68; 1969, Nos. 69, 77, 133, 152 and 186; 1970, Nos. 104, 113 and 170; 1971, Nos. 9, 59 and 170; 1972, No. 96; and 1973, Nos. 155, 251, 257 and 268.


6. Regulation 130 of the Customs Regulations is amended by omitting subparagraph (iii) of paragraph (b) and substituting the following sub-paragraph:—

“ (iii) was exported from Australia within twelve months after having been so purchased or within such further time as the Comptroller, upon application made within that period of twelve months, allows; and ”.

7. The Customs Regulations are amended by inserting after regulation 130 the following regulation:—

“ 130a. Where—

(a) the provisions of regulation 130, other than the provisions of subparagraph (iii) of paragraph (b), have been complied with; and

(b) the Comptroller is satisfied that special circumstances existed which prevented compliance with sub-paragraph (iii) of paragraph (b) of that regulation,

drawback of import duty may be paid on the exportation of a motor vehicle from Australia notwithstanding the failure to comply with sub-paragraph (iii) of paragraph (b) of regulation 130.”.

8. The Schedule to the Customs Regulations is amended—

(a) by omitting from Form 64 the words “ State of ” (first occurring) and substituting the word “ To ”;

(b) by omitting from that form the words “ Port of ”;

(c) by omitting from that form the words “ Forty dollars ” and substituting the words “ One hundred dollars ”; and

(d) by omitting from that form the words “ State of ” (second occurring).

Overview

Statutory Rules 1974 No. 29, made under the Customs Act 1901-1973, was enacted to amend the Customs Regulations of 1973. The regulations address various aspects of customs administration, including modifications to duties and charges on specific goods, the removal of outdated or redundant regulations, and the updating of certain administrative procedures. The enactment was authorised by the Governor-General, acting on the advice of the Executive Council, and the objective of the regulations was to refine and modernise the customs procedures in line with evolving trade practices and administrative efficiency. These amendments aimed to streamline customs processes and ensure that the regulations remain relevant and effective in managing the import and export of goods in Australia.

Scope and Application

The Customs Regulations 1974, made under the Customs Act 1901-1973, apply to individuals, businesses, and entities involved in the import and export of goods within Australia. These regulations govern various aspects of customs duties, clearance procedures, warehousing, and drawback of duties. The geographic scope of these regulations is national, covering all territories and states within Australia. The regulations address the removal of certain references to "liqueurs" and the repeal of regulation 93 concerning rent and charges for warehoused goods, while also modifying regulations related to drawback of import duty for exported motor vehicles. Notably, the regulations allow for the payment of drawback under special circumstances even if the twelve-month exportation period is not met. Furthermore, the regulations include amendments to forms and fees associated with customs processes, such as the increase of certain fees from forty to one hundred dollars. This legislative instrument extends the application of the Customs Act through its subordinate regulations, ensuring comprehensive oversight and regulation of customs-related activities across Australia.

Key Provisions

The main operative sections of the Statutory Rules 1974 No. 29 involve several amendments and repeals to the Customs Regulations under the Customs Act 1901-1973. For instance, Regulation 71 and 73 are amended by removing the term "Liqueurs" from sub-regulation (1) and regulation respectively (1, 2). The heading preceding regulation 93 is omitted, and the regulation itself is repealed (3, 4). Furthermore, a sub-heading is omitted following regulation 166 (5). Regulation 130 is amended to include a specific condition regarding the time frame for exporting a motor vehicle purchased in Australia, with an additional provision for an extension granted by the Comptroller (6, 7). The Schedule to the Customs Regulations is also amended, particularly Form 64, by changing certain wordings and monetary values (8). The obligations and requirements imposed by these regulations primarily pertain to compliance with the customs process, particularly in relation to the exportation of goods, such as motor vehicles. Under the amended Regulation 130, the requirement is that a motor vehicle must be exported within twelve months from the date of purchase or within any extended period allowed by the Comptroller (6). The new Regulation 130a provides a conditional exception to this rule if special circumstances prevented timely compliance, and the Comptroller is satisfied with the justification (7). These regulations ensure that there is a clear framework for the drawback of import duty in the context of exported goods. Breaches of these regulations can lead to various consequences. For instance, failure to comply with the exportation timelines set out in Regulation 130 may result in penalties or forfeiture of the import duty drawback. Although the specific penalties are not detailed within the provided text, breaches of customs regulations generally can lead to significant civil and criminal penalties under the broader Customs Act 1901-1973. The maximum penalties can include substantial fines and, in severe cases, imprisonment. It is important for entities and individuals involved in the import and export processes to adhere strictly to these regulations to avoid any legal repercussions.

Legal classification tags

Area of Law
Customs & Excise Law
Instrument
Regulation
Concepts
Definitions & Interpretation
Regulatory Standards
Enforcement Powers

Interactions

Authorises

All Versions

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.