Customs Regulations (Amendment)

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STATUTORY RULES.

1935. No. 113

_________

REGULATIONS UNDER THE CUSTOMS ACT 1901-1935.*

(Twenty-seventh 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 1901-1935.

Dated this seventh day of November, 1935.

(SGD.) ISAAC A. ISAACS

Governor-General.

By His Excellency’s Command,

Minister of State for Trade and Customs.

________

Amendment of the Customs Regulations.†

1. Regulation 25 of the Customs Regulations is amended by inserting, after sub-regulation (1.), the following sub-regulation:—

Deposits by—subscribers to—Customs Securities.

“(1a.) Where, in pursuance of section 216 of the Act, the Collector has required from the owner of any goods proof that the goods are owned as claimed and are properly described valued or rated for duty, the Collector may, before delivering the goods or passing any entry in relation thereto, require and take security for compliance with the Act and generally for the protection of the revenue of the Customs by a cash deposit in accordance with this regulation of such amount as he considers necessary, accompanied by a memorandum in accordance with Form 45a.”.

Schedule—Amended.

2. The Schedule to the Customs Regulations is amended by inserting after Form 45 the following Form:—

Reg. 25. Form 45a.

AUSTRALIAN CUSTOMS.

Memorandum of Cash Deposit under Section 42 of the Customs Act 1901-1935, Pending Production of Evidence under Section 216 of the Customs Act 1901-1935.

Re............................packages of............................ marked and numbered us shown in the margin and invoiced on..........................by........................imported by........................Agent........................ex SS. “........................” by Entry No.........................dated........................

Pursuant to the requirement of the Collector of Customs for the State of........................dated the........................day of..............193……...... the sum of........................is hereby deposited with the said Collector as security for the protection of the revenue of the

* Notified in the Commonwealth Gazette on     , 1935.

† 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, 50 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 and 69.

4468.—9/5.10.1935.—Price 3d.


Customs in respect of the abovementioned goods, and the condition of the said security is that if, before the expiration of the period stated in this memorandum proof is produced to and to the satisfaction of the said Collector that the said goods are in the said entry properly described valued or rated for duty then the deposit shall be returned to the depositor, otherwise the said Collector shall assess the value for duty of the said goods and the amount of duty payable in respect of the said goods, and shall demand from the owner of the said goods payment of the amount of duty so assessed (or such portion thereof as shall not theretofore have been paid as duty in respect of the goods) and—

(a) if the sum so demanded is paid to the said Collector as duty in respect of the said goods then the deposit shall be returned to the depositor; but

(b) if the sum so demanded is not paid to the said Collector as duty within 28 days from the date of the demand then the said Collector shall on the twenty-ninth day from the date of the demand out of and to the extent of the sum so deposited pay on behalf of the owner of the said goods the sum so demanded as duty and shall return to the depositor the balance (if any) then remaining of the deposit: Provided that the owner of the said goods or his agent may if he thinks fit at any time during the said 28 days write on the entry for the said goods (or upon a post entry or other document relating to the said goods delivered to the said Collector before the expiration of the said 28 days for incorporation with and to form part of the said entry) the words statement and signature necessary to constitute the payment of duty in the manner and on the day aforesaid a payment under protest within the meaning of Section 167 of the Customs Act 1901-1935.

And the depositor agrees:

(a) that the expression “the period stated in this memorandum” hereinbefore appearing shall mean a period of six calendar months commencing on the date of this memorandum or such further period as the said Collector may in writing allow; and

(b) that if the amount demanded as aforesaid as duty payable in respect of the said goods exceeds the amount of the deposit, the payment as duty in manner aforesaid of the sum deposited shall not prejudice or affect any right of the said Collector to recover from the owner of the said goods as duty payable in respect of the said goods the sum by which the amount so demanded exceeds the amount of the deposit.

Dated this.......................................day of...................................19……………

 

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

Overview

The Statutory Rules 1935 No. 113, enacted under the authority of the Governor-General, amends the Customs Regulations 1901-1935 to address a specific gap in the customs clearance process concerning the verification of ownership and valuation of imported goods. This amendment introduces a mechanism for the Collector of Customs to require a cash deposit as security from the owner of goods if there is a need for proof that the goods are owned as claimed and are properly described, valued, or rated for duty. This change was introduced to ensure the protection of the revenue of the Customs and to facilitate smoother customs operations. The regulation mandates that the deposit be accompanied by a memorandum detailing the transaction, providing a formal record and protecting the interests of both the Customs authority and the goods' owner. This regulatory update reflects a policy objective to enhance the efficiency and reliability of the customs clearance process by introducing a measure that secures compliance and protects against potential revenue loss.

Scope and Application

The Customs Regulations, as amended, apply to individuals and entities involved in the importation of goods into Australia. Specifically, the regulation pertains to those who are required to provide evidence of ownership and proper valuation of imported goods, as stipulated in section 216 of the Customs Act 1901-1935. The amendment introduced through Statutory Rules 1935, No. 113 allows the Collector of Customs to demand a cash deposit as security for compliance with the Act and for the protection of the Customs revenue. This requirement applies to all goods imported into Australia and falls within the jurisdictional reach of the Commonwealth. The regulation does not specify exclusions or exemptions but implies that it applies broadly to all importers unless otherwise stated in subordinate instruments. The regulation extends its application by incorporating a new form, Form 45a, detailing the conditions and terms of the cash deposit.

Key Provisions

The primary sections of the Regulations, as amended under the Customs Act 1901-1935, involve the modification of Regulation 25 to include the requirement for a cash deposit by owners of goods when the Collector of Customs demands proof of ownership and valuation for duty purposes. Specifically, Regulation 25(1a) allows the Collector to require a cash deposit to ensure compliance with the Act and to safeguard the revenue of Customs. This deposit must be accompanied by a memorandum conforming to Form 45a. This form, newly inserted into the Schedule of the Customs Regulations, outlines the details of the cash deposit, including the conditions under which the deposit may be returned or forfeited. The obligations imposed by these Regulations on the parties involved include the requirement for the Collector of Customs to demand proof of ownership and valuation from the owner of goods. Upon such a demand, the owner must provide a cash deposit in accordance with Regulation 25(1a) and Form 45a. The Collector must then assess the value for duty and determine the amount of duty payable if satisfactory proof is not provided within the specified period. The owner or their agent has the option to pay the duty within 28 days of the demand, or they may make a payment under protest if they believe the demand is unjust. The Regulations also outline the consequences for non-compliance. If the owner fails to provide satisfactory proof of ownership and valuation within the stipulated period, the Collector will assess the duty payable and may use the deposit to cover the duty. If the duty amount exceeds the deposit, the Collector retains the right to recover the additional amount from the owner. Failure to pay the assessed duty within the 28-day period results in the Collector paying the duty on behalf of the owner, with any remaining deposit returned to the depositor.

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