STATUTORY RULES.
1936. No. 163.
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REGULATIONS UNDER THE CUSTOMS ACT 1901-1936.*
(Twenty-ninth 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 Regulation under the Customs Act 1901-1936.
Dated this twenty-second day of December, 1936.
GOWRIE
Governor-General.
By His Excellency’s Command,
T. W. WHITE
Minister of State for Trade and Customs.
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Amendment of the Customs Regulations.†
1. Regulation 34 is amended—
(a) by omitting from sub-regulation (2.) the words “the British or other Preferential Tariff” and inserting in their stead the words “rates of duty lower than the Intermediate Tariff”;
(b) by inserting after the word “and” first time occurring the words “subject to the provisions of sub-regulation (3.) of this regulation”;
(c) by inserting after sub-regulation (2.) the following sub-regulation:—
(3.) In the case of goods for which the benefit of the Intermediate Tariff is claimed, the invoice shall have in addition to the declaration in Form 8 prescribed by sub-regulation (2.) of this regulation, a declaration written, typewritten or printed thereon, and duly signed and witnessed, that each article on the invoice is bona fide the produce or manufacture of the country specified on the invoice as its country of origin, provided, however, at the discretion of the Collector, this requirement may be waived in respect of—
(a) goods which are accompanied by a certificate of origin required for the purposes of any other Commonwealth Act or Regulation, or by other trustworthy documents in proof of origin;
(b) goods whose nature clearly establishes their origin; or
(c) goods which are imported within six months of this sub-regulation coming into force.
* Notified in the Commonwealth Gazette on 23rd December, 1936.
† 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, 56 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, 69 and 113; 1936, No. 49.
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By Authority: L. F. Johnston, Commonwealth Government Printer, Canberra.
6884.—Price 3d.
Overview
The Statutory Rules 1936, No. 163, represents a regulatory amendment under the Customs Act 1901-1936, enacted by the Commonwealth of Australia through the Federal Executive Council, and signed by the Governor-General. This legislation was introduced to address issues within the customs duties system, specifically targeting the refinement of tariff applications and origin declarations for imported goods. The Customs Act 1901-1936, which was initially established to regulate the importation and exportation of goods, was updated to ensure clarity and precision in the application of tariff benefits. The primary policy objective behind these amendments is to streamline the customs process, enhance the accuracy of tariff applications, and ensure compliance with the prescribed standards for claiming preferential tariffs.
Scope and Application
This legislation, F1996B03922, amends the Customs Regulations under the Customs Act 1901-1936 to modify the application of the Intermediate Tariff for goods imported into Australia. The regulation applies to persons and entities importing goods into Australia, specifically targeting the invoices of goods for which an intermediate tariff benefit is claimed. It mandates that the invoice must include a declaration, signed and witnessed, affirming that the goods are genuinely produced or manufactured in the specified country of origin. However, this requirement can be waived under certain conditions, such as when a certificate of origin from another Commonwealth Act or Regulation is provided, when the origin is evident from the nature of the goods, or if the goods are imported within six months of the regulation's implementation. The amendment extends to the entire Commonwealth of Australia and does not specify any exclusions or exemptions, although it provides for exceptions based on the presence of alternative proof of origin. The regulation is subject to further adjustments through subordinate instruments as necessary.
Key Provisions
The primary operative sections of these regulations, specifically Regulation 34, introduce amendments to the Customs Regulations under the Customs Act 1901-1936. Regulation 34(2) now refers to "rates of duty lower than the Intermediate Tariff" instead of the "British or other Preferential Tariff." Additionally, it mandates that any claim for the Intermediate Tariff is subject to the provisions outlined in Regulation 34(3). Regulation 34(3) further requires that for goods claiming the benefit of the Intermediate Tariff, an invoice must include a declaration, signed and witnessed, attesting to the genuine origin of the goods. This requirement can be waived under certain conditions specified in the regulation, such as when a certificate of origin or other trustworthy documents are provided, or when the origin is evident from the nature of the goods.
These regulations impose obligations on importers to ensure their invoices meet specific criteria when claiming the Intermediate Tariff. Importers must provide a declaration on the invoice that attests to the genuine origin of the goods. This declaration must be signed and witnessed unless the Collector decides to waive this requirement based on the conditions specified in Regulation 34(3). Importers are also required to comply with any additional documentation requirements, such as certificates of origin, to support their claims.
Failure to comply with the requirements of these regulations can result in legal consequences. While the specific offences, penalties, or consequences for non-compliance are not detailed within the provided text, it is reasonable to infer that breaches of customs regulations generally carry civil or criminal penalties. These could include fines, confiscation of goods, or other administrative actions as prescribed by the Customs Act 1901-1936 or related legislation. The maximum penalties would depend on the specific nature and severity of the breach, as well as any applicable laws and regulations at the time of the offence.