Customs Regulations (Amendment)

Administered by Attorney-General's Department

Legislation au F1996B03991 Regulations Not in force Legislative Instrument

Legislation content

Statutory Rules

1973 No. 268

REGULATIONS UNDER THE CUSTOMS ACT 1901-1971.*

I, THE GOVERNOR-GENERAL of Australia, acting with the advice of the Executive Council, hereby make the following Regulations under the Customs Act 1901-1971.

Dated this eighteenth day of December, 1973.

PAUL HASLUCK

Governor-General.

By His Excellency’s Command,

LIONEL MURPHY

Minister of State for Customs and Excise.

———

Amendments of the Customs Regulations†

1. Regulations 37 and 38 of the Customs Regulations are repealed and the following regulation is substituted:—

“ 37. (1) Subject to this regulation, a person entering goods for home consumption under section 40a or section 68 of the Act shall furnish particulars of, and in relation to, the goods in accordance with a form of entry made available by the Comptroller for that purpose, setting out—

(a) the name of the port, airport or parcels post office at which the entry is lodged;

(b) the name of the owner of the goods and, where the entry is being made by an agent, the name of the agent;

(c) the name of the person making the entry and whether that person is the owner or his agent;

(d) the total number of packages to which the entry or entries refer and, if more than one entry relates to goods contained in that package, or in those packages, the consecutive position of the entry in the total number of entries being tendered;

 

* Notified in the Australian Government Gazette on 19 December 1973.

† Statutory Rules 1926, No. 203, as amended to date. For previous amendments of the Customs Regulations see footnote † to Statutory Rules 1973, No. 155, and see also Statutory Rules 1973. Nos. 155, 251 and 257.

(e) a full description of the goods including tariff, statistical and country of origin classification codes and details of any other factors which affect the amount of duty payable;

(f) the value for duty of the goods according to their tariff classification and the total value for duty of all the goods specified in the entry;

(g) whether conveyance of the goods was by sea, air or through the Post Office and the name of the ship or identification of the aircraft as the case may be when the conveyance was by sea or air;

(h) the date on which the goods arrived or are expected to arrive;

(j) the name of the port or airport at which the goods were loaded;

(k) the name of the supplier of the goods;

(l) the F.O.B. value of the goods in Australian currency;

(m) the landed (C.I.F. and E.) value of the goods in Australian currency;

(n) the total gross weight of the consignment;

(p) the name of the port or airport at which the goods have been or are expected to be discharged or the name of the parcels post office at which the goods have been, or will be received;

(q) the identification number of the bill of lading or air waybill relating to the goods;

(r) the identifying marks, brands and numbers shown on the package or packages, in which the goods are imported or, if imported in a shipping container or in shipping containers, the identifying number of the container or containers;

(s) the rate and amount of any duty payable, by tariff classification, and the total duty payable on the entry;

(t) the rate, amount and total amount of any sales tax payable on the entry or, where applicable, a certification by the owner that he is the holder of a Sales Tax Certificate and stating the identification number of that Certificate; and

(u) the total amount of money payable on the entry.

“ (2) A person entering goods for warehousing under section 40a or section 68 of the Act shall furnish particulars of, and in relation to the goods in accordance with a form of entry approved by the Comptroller for that purpose, setting out—

(a) the particulars specified in paragraphs (a) to (r) (inclusive) of sub-regulation (1);

(b) the name and identification code of the warehouse to which the goods are to be removed; and

(c) the rate of any sales tax applicable to the goods as at the date of importation.

“ (3) A person entering goods for home consumption under section 104 of the Act shall furnish particulars of, and in relation to the goods in accordance with a form of entry approved by the Comptroller for that purpose, setting out—

(a) the particulars specified in paragraphs (a) to (f) (inclusive) and (s) to (u) (inclusive) of sub-regulation (1); and

(b) the name and indentification code of the warehouse in which the goods are held.


“ (4) Where goods are being entered concessionally as the property of the Australian Government for home consumption or for warehousing under section 40a or section 68 of the Act or for home consumption under section 104 of the Act, the person making the entry shall furnish particulars of, and in relation to, the goods in accordance with a form of entry approved by the Comptroller for the respective purpose, setting out—

(a) the particulars specified in paragraphs (a) to (r) (inclusive); and

(b) the name of the particular Department or authority concerned and a certification by a duly authorized officer of that Department or authority that the goods are the property of the Australian Government and are not intended to be used for purposes of trade;

“ (5) Where goods are taken from a place for removal to a warehouse in pursuance of any entry for warehousing, the person making the entry shall ensure that a copy of the entry accompanies the goods to the warehouse.

“ (6) The penalty for contravention of sub-regulation (5) is Forty dollars.”.

2. Regulation 40 of the Customs Regulations is amended by omitting the words “ any of the last five preceding regulations ” and substituting the words “ regulation 35, 36, 37 or 39 ”.

3. Regulation 41 of the Customs Regulations is repealed.

4. The Schedule to the Customs Regulations is amended by omitting Forms 11, 12 and 30.

Overview

The Statutory Rules 1973 No. 268, enacted under the Customs Act 1901-1971, serve to amend the Customs Regulations, addressing the need for streamlined and updated procedures for the entry of goods into Australia for both home consumption and warehousing. The Governor-General, acting on the advice of the Executive Council, made these Regulations to ensure the efficient and accurate processing of customs entries. The overarching policy objective is to facilitate the timely and compliant clearance of goods, thereby enhancing the administration of customs duties and taxes, and supporting the regulatory framework governing international trade. This legislative instrument aims to modernise the customs entry process, ensuring that the necessary information is correctly provided and that penalties for non-compliance are clearly defined.

Scope and Application

The Statutory Rules 1973 No. 268 under the Customs Act 1901-1971 govern the entry of goods into Australia for home consumption, warehousing, or as property of the Australian Government, specifying the information that must be provided in the entry form. These regulations apply to any person or entity entering goods into Australia, including individuals, businesses, and government departments. The scope of the regulations includes the entry process for goods arriving by sea, air, or post and outlines the necessary documentation and particulars, such as the value, classification, and origin of the goods, along with the details of the transportation and the responsible parties. The regulations also detail the penalties for non-compliance, particularly with regard to the movement of goods to the designated warehouse. The geographic reach of these regulations is national, applying across all states and territories of Australia. Exclusions or exemptions from these regulations are not specified within the text, but they are subject to interpretation and clarification through subordinate instruments and administrative practices.

Key Provisions

The primary provisions of the Customs Regulations (Statutory Rules 1973 No. 268) under the Customs Act 1901-1971 establish the requirements for entering goods into Australia, whether for home consumption, warehousing, or as the property of the Australian Government. Regulation 37 (1) mandates that individuals entering goods must provide comprehensive particulars of the goods in accordance with a specific form made available by the Comptroller. This includes information such as the name of the port or airport, the owner of the goods, the person making the entry, a full description of the goods including tariff and classification codes, the value for duty, conveyance details, the F.O.B. and landed values, gross weight, and the total duty and sales tax payable. Regulation 37 (2) extends these requirements for goods being entered for warehousing, adding the name and identification code of the warehouse. Regulation 37 (3) specifies that for goods being entered for home consumption under section 104 of the Act, the entry must include details of the warehouse where the goods are held. Regulation 37 (4) provides that where goods are entered concessionally as the property of the Australian Government, additional particulars must be furnished, including a certification by a duly authorised officer. Regulation 37 (5) requires that a copy of the entry must accompany the goods when they are moved to a warehouse. The obligations imposed by these regulations require individuals to accurately complete and submit the required entry forms with all necessary particulars. This includes ensuring that all relevant details such as the classification codes, values, and duty amounts are correctly stated. The regulations also impose a responsibility on individuals to provide certification where necessary and to ensure that a copy of the entry accompanies the goods when they are moved to a warehouse. Failure to comply with these requirements can result in penalties. Regulation 37 (6) establishes a penalty for the contravention of sub-regulation (5), which mandates that a copy of the entry must accompany the goods when they are moved to a warehouse. The penalty for non-compliance is set at Forty dollars. This penalty is a direct consequence of failing to meet the specified obligations under the regulations. Additionally, there may be broader civil or criminal consequences for providing false or misleading information, as the accuracy and completeness of the entry are critical for the correct assessment of duties and taxes. While the maximum penalties are not specified in the provided excerpt, the implications of providing incorrect information could include financial penalties, legal action, and potential delays in the clearance of goods.

Legal classification tags

Area of Law
Customs Law
Instrument
Regulation
Concepts
Definitions & Interpretation
Reporting & Disclosure Obligations
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.