Customs Regulations (Amendment)

Legislation au C1924L00140 Regulations Not in force Legislative Instrument

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STATUTORY RULES.

1924. No. 140.

REGULATIONS UNDER THE CUSTOMS ACT 1901–1923.

(Amendment No. 22.)

I, THE DEPUTY OF 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 1901–1923, to come into operation forthwith.

Dated this tenth day of September. 1924.

L. F. CUSSEN,

Deputy of the 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 116 of the Customs Regulations 1922 is amended by the insertion after the word “duty” of the following:—

“Provided, however, that in no case shall the value for duty be less than the value arrived at in accordance with section 154 (1) (a) (i), (b) and (c) of the Customs Act 1901–1923.”

2. Regulation 118(2) of the Customs Regulations 1922 is amended by the insertion after the word “duty” of the following:—

“Provided, however, that in no case shall the value for duty be less than the value arrived at in accordance with section 154 (1) (a) (i), (b) and (c) of the Customs Act 1901–1923.”

3. Form 2 of the Schedule to the Customs Regulations 1922 is cancelled and the following form inserted in its stead:—

“Regs. 4 to 11, No.............

13 to 18. Form 2.

Australian Customs.

CARRIAGE LICENCE.

State of.............................. Port of........................

Whereas.............................................has applied to me for a Carriage Licence under the Customs Act 1901–1923 and the Regulations thereunder for*.......................................................................Carriage of which he is the owner and has paid the prescribed fee and has given the prescribed security. Now therefore I hereby license the said carriage for the carriage within the said State of goods subject to the control of the Customs in the Port of.................................in the said State such licence to be subject in all respects to the provisions of the said Act and any amendment thereof or any Act passed in substitution therefor and the Regulations for the time being in force thereunder. And I assign to the said carriage the following licence number viz................respectively.

Dated at...................................the.......................................day of.......................19......

Collector of Customs for the abovementioned State.

* Here specify number of carriages to be licensed.”

4. Form 3 of the Schedule to the Customs Regulations 1922 is cancelled and the following form inserted in its stead:—

“Regs. 4 to 10, No.........................

12 to 18. Form 3.

Australian Customs.

BOAT OR LIGHTER LICENCE.

State of.............................. Port of..............................

Whereas.............................................has applied to me for a Boat or Lighter Licence under the Customs Act 1901–1923 and the Regulations thereunder for*.........................................................boat or lighter of which he is the owner and has paid the prescribed fee and has given the prescribed security. Now therefore I hereby license the said boat or lighter for the carriage within the said State of goods subject to the control of the Customs in the Port of.................................in the said State such licence to be subject in all respects to the provisions of the said Act and any amendments thereof or any Act passed in substitution therefor and the Regulations for the time being in force thereunder. And I assign to the said boat or lighter the following licence number viz.......................respectively.

Dated at......................................the......................................day of.....................19......

Collector of Customs for the abovementioned State.

* Here specify number of boats or lighters to be licensed.”

5. Form 10 of the Schedule to the Customs Regulations 1922 is amended by the deletion from the back thereof of the columns provided for the insertion of particulars showing the result of examination on sight and the insertion of the following in their stead:—

“Marks and Nos.	Number of Packages.	Description of Packages and Goods.	Country of Origin.	Quantity or Weight.	Value.	Ten per cent.	Value for Duty.	Rate of Duty.”

6. Form 53 of the Schedule to the Customs Regulations 1922 is cancelled and the following form inserted in its stead:—

“Sec. 172. Departmental Departmental

Reg. 145. registration consecutive

number...... number......

Form 53.

Australian Customs.

DRAWBACK DEBENTURE.

State of........................... Port of...........................

Date...........................

I hereby claim drawback of duty paid upon goods entered and shipped for export as shown on export entries enumerated hereunder:—

Name of Export Ship.	Number and Date of Export Entry.	Amount of Drawback Claimed.	Name of Export Ship.	Number and Date of Export Entry.	Amount of Drawback Claimed.
				Brought forward
	Carried forward			Total.......
	Carried forward			Total.......

I............................the agent solely in the employ of.....................................................................

duly authorized by............................................................................

declare that the goods mentioned in the export entries enumerated above have actually been exported, and have not been relanded and are not intended to be relanded in any part of Australia, that the owner was at the time of entry and shipping entitled to the drawback thereon and that the goods were at the time of shipment worth in the home market the amount of drawback claimed.

………………………….

Owner or Agent.

Declared before me this.....................day of........................19...........

....................................Collector.

Examined and found correct.

....................................Customs Officer.

....../....../19......

Approved. The sum of..................pounds..................shillings and......................................... pence, to be refunded.

....................................Collector.

....../....../19......

Owner .......................................	Agent (if any) empowered to collect understanding or special authority—
Address to which	Name.................................................................................
It is desired........................................	Postal address....................................................................
that cheque be....................................	No. of standing Authority.................................................
forwarded..........................................

In this space the Paymaster shall indicate the method of payment, viz., whether by posting cheque to the payee or by payment to the payee in person.”

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. 140, under the Customs Act 1901–1923, was enacted to amend existing customs regulations and forms, ensuring they align with the current legislative framework. The Customs Act 1901–1923, enacted by the Australian Parliament, was designed to regulate the import and export of goods, including the assessment of customs duties. The 1924 regulations address discrepancies and update the procedures for determining the value of goods for duty, enhancing the accuracy and efficiency of customs assessments. Additionally, the regulations modify the forms used for obtaining licences for carriages, boats, and lighters, as well as the forms for claiming drawback on exported goods, streamlining the administrative processes involved in customs operations. The amendments aim to provide clearer guidelines and ensure compliance with the Customs Act while facilitating smoother trade operations.

Scope and Application

The Statutory Rules 1924 No. 140, made under the Customs Act 1901–1923, aim to amend the Customs Regulations 1922 and introduce new forms for licensing and drawback claims. These regulations apply to entities and individuals engaged in the carriage of goods within Australian states, particularly those seeking to obtain a Carriage Licence or a Boat or Lighter Licence. The regulations pertain to the licensing process, which involves the payment of prescribed fees and the provision of security, and ensure that all licences are subject to the provisions of the Customs Act and its regulations. Furthermore, the amendments include a new form for drawback debentures, allowing for the claim of drawback on duty paid upon exported goods. The changes ensure that the value for duty is not less than the value determined by specific sections of the Customs Act, and it streamlines the customs process by updating and replacing outdated forms with more streamlined versions. This legislation has a national reach, impacting all states within Australia and is enforced by the Commonwealth.

Key Provisions

The Regulations under the Customs Act 1901–1923, as amended, establish specific provisions for the valuation of goods for duty purposes and the issuance of licences for the carriage and export of goods. Regulation 116 and Regulation 118(2) are amended to ensure that the value for duty cannot be less than the value determined under section 154(1)(a)(i), (b), and (c) of the Customs Act 1901–1923 (1 & 2). New forms for Carriage Licence (Form 2), Boat or Lighter Licence (Form 3), and Drawback Debenture (Form 53) are introduced, replacing previous forms, to streamline the licensing process and the claim for drawback of duty on exported goods (3, 4, 5). Parties or entities governed by these regulations must adhere to the new valuation criteria and obtain the appropriate licences for the carriage or export of goods. This includes ensuring that the value for duty is not understated and that all required forms are correctly filled out and submitted. Licence applicants must also provide the prescribed fee and security as stipulated in the new forms. The regulations impose obligations on the Collector of Customs to issue licences and on the owner or agent of the goods to declare the correctness of the information provided in the export entries and the eligibility for drawback claims (3, 4, 5). Failure to comply with the requirements of these regulations may result in penalties. While specific penalties are not detailed in the text, breaches of customs regulations typically attract both civil and criminal penalties. Civil penalties may include fines or financial penalties, while criminal penalties could include imprisonment, reflecting the seriousness of non-compliance with customs laws. The precise penalties would depend on the nature and severity of the breach, as well as any relevant provisions in the Customs Act 1901–1923 or subsequent legislation.

Area of Law: Customs Law
Instrument: Regulation
Concepts: Definitions & Interpretation; Licensing & Registration; Enforcement Powers; Regulatory Standards

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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.

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