EXPLANATORY STATEMENT
Statutory Rules 1983 No. 327
Amendment of the Customs Regulations
Issued by the Authority of the Minister of State for Industry and Commerce
The Customs and Excise Amendment Act 1982, certain sections of which were brought into operation concurrently with these amendments to the Customs Regulations, amended the Customs Act 1901 (‘the Act’) to, amongst other things -
(a) update, simplify and remedy defects in the provisions of the Act governing the making of entries for goods;
(b) allow entries presented before the relevant goods arrive at their discharge port or airport to be effective to establish a rate of duty from the time the carrying ship or aircraft arrives at its first port or airport of call in Australia, thereby ensuring a uniform rate of duty is applied to identical goods on the one vessel;
(c) authorise the making of regulations providing for the manner for the making of, and the effect of, a ‘sight entry’ to allow an owner of goods to examine such goods when he does not possess sufficient information about them to enable him to enter the goods; and,
(d) provide, thereby, for the effective operation of those sections of the Act, as amended.
Details of the Regulations are set out below:
Regulation 1
Provides for the purposes of the Regulations a reference to the “Principal Regulations” means the Customs Regulations.
Regulation 2
Provides for various amendments to regulation 23A as a consequence of amendments to the Act by sub-section 6(1) and section 8 of the Customs and Excise Amendment Act 1982.
Regulation 3
Inserts new regulations 33 and 34 which provide for the manner for the making of a ‘sight entry’.
Regulation 4
Repeals the existing regulations 35 and 36 and substitutes -
(a) a new regulation 35 which provides for the effect of making a ‘sight entry’ by allowing an owner to examine the goods the subject of the ‘sight entry’; and
(b) a new regulation 36 which prescribes the manner in which an entry is to be made for the purposes of sections 36 and 37 of the Act, as amended by subsection 6(1) of the Customs and Excise Amendment Act 1982.
Regulation 5
Provides for various technical amendments to regulation 37, which prescribes the particulars to be included on an entry of goods, as a consequence of amendments to sections 36 and 37 of the Act, as amended by sub-section 6(1) of the Customs and Excise Amendment Act 1982.
Regulation 6
Repeals regulation 40 as a consequence of amendments to the provisions of the Act relating to the making of entries by the Customs and Excise Amendment Act 1982.
Regulation 7
Repeals regulation 95, which relates to the removal of goods subject to Customs control, as a consequence of amendments to the provisions of the Act by the Customs and Excise Amendment Act 1982.
Regulation 8
Provides for various technical amendments to regulation 99, which prescribes the particulars to be included on an entry of goods intended for export, as a consequence of amendments to the provisions of the Act relating to the making of entries by the Customs and Excise Amendment Act 1982.
Regulation 9
Provides for a minor technical amendment to regulation 99B, which relates to the manner of making an export entry, as a consequence of amendments to the provisions of the Act relating to the making of entries by the Customs and Excise Amendment Act 1982.
Regulation 10
Amends Schedule 1 to the Customs Regulations “by -
(a) omitting Form 10 and substituting a new Form 10 and a new Form 11, as a consequence of amendments to the provisions of the Act relating to the making of a ‘sight entry’ by the Customs and Excise Amendment Act 1982; and,
(b) omitting Form 20, as a consequence of the repeal of regulation 95.
Overview
The Customs and Excise Amendment Act 1982 was enacted to address the need for updating, simplifying, and remedying defects in the Customs Act 1901, particularly concerning the processes for making entries for goods and the application of duty rates. This Act was introduced by the Parliament of Australia, with the objective of ensuring a uniform rate of duty on identical goods arriving in Australia and streamlining the administrative processes involved in customs operations. The accompanying Statutory Rules 1983 No. 327, issued under the authority of the Minister of State for Industry and Commerce, further amend the Customs Regulations to align with the changes introduced by the Act. These amendments include updates to the procedures for making entries for goods, allowing for sight entries to facilitate examination of goods by owners, and various technical adjustments to ensure consistency and efficiency in the application of customs regulations.
Scope and Application
The Statutory Rules 1983 No. 327, issued under the authority of the Minister of State for Industry and Commerce, amend the Customs Regulations in response to the Customs and Excise Amendment Act 1982. These amendments apply to the Customs Act 1901, affecting the process of making entries for goods, the conditions under which a rate of duty is applied, and the procedures for 'sight entries'. This Act pertains to individuals and entities engaged in the importation and exportation of goods within Australia, including customs brokers, freight forwarders, and importers or exporters themselves. The geographic reach of the Act is nationwide, as it governs customs procedures across Australia. The regulations also include provisions for the creation of new regulations, such as those for the manner of making a 'sight entry' and the effect of such entries, as well as the repeal of certain existing regulations that no longer align with the amended Act. These regulations ensure that the Customs Act functions efficiently and effectively in light of the recent legislative amendments.
Key Provisions
The Customs and Excise Amendment Act 1982 brought about several significant changes to the Customs Act 1901, as well as amendments to the Customs Regulations (sections 2, 3, 4, 5, 6, 7, 8, 9, and 10). These changes are primarily aimed at updating, simplifying, and remedying defects in the provisions governing the entry of goods, the application of duty rates, and the process of making 'sight entries'. Regulation 2 details the amendments to regulation 23A in response to the changes made by subsection 6(1) and section 8 of the Customs and Excise Amendment Act 1982. Regulation 3 introduces new regulations 33 and 34, which outline the process for making a 'sight entry'. Regulation 4 repeals existing regulations 35 and 36, replacing them with a new regulation 35 that allows the owner of the goods to examine them when they do not have sufficient information to make an entry, and a new regulation 36 that specifies the manner of making an entry for sections 36 and 37 of the Act, as amended. Regulation 5 makes technical amendments to regulation 37, which details the particulars to be included on an entry of goods, due to the changes in sections 36 and 37 of the Act, as amended by subsection 6(1) of the Customs and Excise Amendment Act 1982. Regulation 6 repeals regulation 40, following amendments to the Act relating to the making of entries by the Customs and Excise Amendment Act 1982. Regulation 7 repeals regulation 95, which pertains to the removal of goods subject to Customs control, as a result of the amendments to the Act by the Customs and Excise Amendment Act 1982. Regulation 8 makes technical amendments to regulation 99, which prescribes the particulars to be included on an entry of goods intended for export, due to the amendments to the Act relating to the making of entries by the Customs and Excise Amendment Act 1982. Regulation 9 provides for a minor technical amendment to regulation 99B, which relates to the manner of making an export entry, following amendments to the Act relating to the making of entries by the Customs and Excise Amendment Act 1982. Regulation 10 amends Schedule 1 to the Customs Regulations by omitting Form 10 and substituting a new Form 10 and a new Form 11, as a consequence of amendments to the Act relating to the making of a'sight entry' by the Customs and Excise Amendment Act 1982, and by omitting Form 20, as a consequence of the repeal of regulation 95.
The Customs Regulations, as amended, impose specific obligations and requirements on parties and entities involved in the entry of goods for Customs purposes. Firstly, the regulations require that entries for goods be made in accordance with the updated provisions of the Customs Act 1901, which include the ability to present entries before the goods arrive at their discharge port or airport. Secondly, the regulations mandate that a 'sight entry' be made when the owner of the goods does not have sufficient information to enable them to enter the goods. This process allows the owner to examine the goods before making the entry. Thirdly, the regulations require that entries be made in a specific manner, as outlined in the new regulation 36, and that particulars be included on an entry of goods, as detailed in regulation 37. Finally, the regulations impose obligations on parties and entities involved in the removal of goods subject to Customs control, as well as the export of goods, as detailed in regulations 95, 99, and 99B.
Failure to comply with the Customs Regulations, as amended, may result in offences, penalties, or civil and criminal consequences. The specific consequences depend on the nature and severity of the breach. The maximum penalties for breaches of the Customs Act 1901 and the Customs Regulations are set out in the Act and may include fines, imprisonment, or both. The severity of the penalties may depend on factors such as the value of the goods involved, the intent of the party or entity involved, and any previous convictions for similar offences. It is essential for parties and entities involved in the entry of goods for Customs purposes to be aware of their obligations under the Customs Act 1901 and the Customs Regulations, as amended, to avoid potential penalties and consequences for non-compliance.