STATUTORY RULES.
1924. No. 170.
REGULATIONS UNDER THE CUSTOMS ACT 1901-1923.
(Amendment No. 24.)
I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, do hereby make the following Regulations under the Customs Act 1901-1923, to come into operation forthwith.
Dated this twelfth day of November, 1924.
FORSTER,
Governor-General.
By His Excellency’s Command,
H. E. PRATTEN,
Minister of State for Trade and Customs.
Amendment of Customs Regulations 1922.
(Statutory Rules 1922, No. 24, as amended to this date.)
1. Regulation 3b of the Customs Regulations 1922 is repealed, and the following regulation inserted in its stead:—
“Secs. 42 and 270 (1) (e)—
3b. When required by the collector, railway authorities shall furnish security for the protection of the revenue in accordance with Form 71.”
2. The Schedule to the Customs Regulation 1922 is amended by omitting Form 71 and inserting in its stead the following form:—
“Secs. 42 and 270 (1) (e)
Reg. 3b.
“Form 71.
Commonwealth of Australia.
Railways—Security to the Customs.
By this security the subscribers are, pursuant to the Customs Act 1901-1923, bound to the Customs of the Commonwealth of Australia in the sum of subject only to this condition that if—
(1) all goods and packages subject to the control of the Customs which at any time during the continuance of this security are on or in the premises or a vehicle of the subscribers are—
(a) safely and securely kept on or in the said premises or vehicle until such goods and packages are moved therefrom by authority within the meaning of the said Act and in accordance with the said Act or cease to be subject to the control of the Customs; and
(b) whilst on or in the said premises or vehicle dealt with in all respects in accordance with the said Act and any amendment thereof to the satisfaction of the Collector of Customs of the State of ; and
C.16698.—Price 3d.
(2) whenever and as often as—
(a) any goods which according to any invoice or other commercial document received by an owner within the meaning of the said Act of any such package as aforesaid were or should have been contained in such package; and
(b) such goods are not contained in the package when or at any time before the package is removed from the said premises or vehicle in manner aforesaid
the subscribers prove to the satisfaction of the said collector that such goods were not in fact contained in the package at the time when the package came on to or into the said premises or vehicle—
then this security shall be thereby discharged.
Dated at the day of 19 .
Names and Descriptions of Subscribers. | Signature of Subscribers. | Signatures and Addresses of Witnesses. |
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Note.—If liability is not intended to be joint and several and for the full amount, state what is intended, as, for example, thus—‘The liability of the subscribers is joint only’ or ‘The liability of (mention subscriber) is limited (here state amount of limit or mode of ascertaining limit)’.”
Printed and Published for the Government of the Commonwealth of Australia by H. J. Green, Government Printer for the State of Victoria.
Overview
Statutory Rules 1924 No. 170, made under the Customs Act 1901-1923, was introduced to address the need for updated security provisions in the Customs Regulations 1922. Enacted by the Governor-General in the Federal Executive Council, this legislative instrument aimed to ensure that railway authorities provide appropriate security for the protection of revenue. The primary policy objective was to enhance the control and oversight of goods subject to customs regulations, particularly in relation to the security arrangements for goods transported by rail. This amendment replaced and refined the security requirements outlined in Regulation 3b and Form 71 of the Customs Regulations 1922, aiming to align them more closely with the provisions of the Customs Act.
Scope and Application
The Statutory Rules 1924, No. 170, under the Customs Act 1901-1923, pertain to the amendment of the Customs Regulations 1922. This legislation applies to railway authorities within the Commonwealth of Australia, requiring them to provide security for the protection of revenue when directed by the collector of customs. This regulation ensures that goods subject to customs control are securely stored and handled in accordance with the Customs Act and any subsequent amendments, thereby safeguarding revenue and preventing illicit activities. The regulation's geographic reach is limited to the Commonwealth of Australia, and it specifically excludes any other entities not classified as railway authorities. The amendment of Form 71, which outlines the terms of the security, further delineates the conditions under which the security is discharged, thus providing a clear framework for compliance. The legislation does not explicitly mention any exclusions, exemptions, or thresholds, but it does indicate that the liability of subscribers can be specified as joint and several or limited as per their agreement.
Key Provisions
The main operative sections of these Regulations under the Customs Act 1901-1923 include the repeal of Regulation 3b of the Customs Regulations 1922 and its replacement with a new regulation (Section 1). This new regulation mandates that railway authorities must provide security for the protection of the revenue when required by the collector (Section 1, new Regulation 3b). Furthermore, the Schedule to the Customs Regulation 1922 is amended to replace Form 71 with a new version that specifies the terms and conditions of the security to be furnished by the railway authorities (Section 2). The new Form 71 outlines the conditions under which the security is effective and the circumstances under which it can be discharged (Section 2).
These Regulations impose specific obligations on railway authorities, requiring them to furnish security as stipulated in the new Form 71 when requested by the collector. The security must ensure that all goods and packages subject to Customs control are safely and securely kept on the premises or in the vehicle until they are moved by authority in accordance with the Customs Act. Additionally, the goods must be dealt with in accordance with the Act and any amendments to the satisfaction of the Collector of Customs. The security also includes provisions for discharging the liability if the subscribers can prove that certain goods were not in the package when it arrived at the premises or vehicle.
Failure to comply with the requirements of these Regulations can lead to various consequences. While the Regulations themselves do not explicitly state offences or penalties, non-compliance with the Customs Act 1901-1923, which these Regulations amend, can result in civil or criminal penalties. Under the Customs Act, penalties for offences can include fines and imprisonment. For instance, under Section 216 of the Customs Act, a person found guilty of an offence can be fined up to 5,000 pounds or imprisoned for up to five years, or both. These penalties reflect the seriousness of ensuring that the protection of the revenue and the control of goods are maintained effectively.