Customs Regulations (Amendment)

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Statutory Rules

1978 No. 195

REGULATIONS UNDER THE CUSTOMS ACT 1901*

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

Dated this nineteenth day of October 1978.

ZELMAN COWEN

Governor-General

By His Excellency’s Command,

WAL. FIFE

Minister of State for Business and Consumer Affairs

–––––––

AMENDMENTS OF THE CUSTOMS REGULATIONS†

1. Regulation 1a of the Customs Regulations is amended by inserting before the definition of “ primage duty ” the following definition:

“ ‘ container ’ means a container within the meaning of the Customs Convention on Containers signed at Geneva on 18 May 1956;”.

2. The heading immediately preceding regulation 81 of the Customs Regulations is amended by omitting “ Exportation or ”.

3. Regulation 81 of the Customs Regulations is amended—

(a) by omitting sub-regulation (1);

(b) by inserting in sub-regulation (2) “ of warehoused goods ” after “ An entry ”; and

(c) by omitting from sub-regulation (3) “ either of the last two preceding sub-regulations ” and substituting “ sub-regulation (2) ”.

4. Regulations 99 and 100 of the Customs Regulations, and the heading immediately preceding regulation 100, are repealed and the following regulations and heading substituted:

 

* Notified in the Commonwealth of Australia Gazette on 26 October 1978.

† Statutory Rules 1926 No. 203 as amended to date. For previous amendments see footnote † to Statutory Rules 1978 No. 32 and see also Statutory Rules 1978 Nos. 32, 147 and 180.


“ 99. (1) For the purposes of sections 40a, 104 and 114 of the Act, a person entering goods (including ship’s stores and aircraft’s stores) for export shall furnish to a Collector the prescribed particulars of and in relation to the goods in accordance with a form approved by a Collector.

“ (2) For the purposes of sub-regulation (1), the prescribed particulars are—

(a) the name of the port, airport or Post Office at which the entry is lodged;

(b) the name and usual place of business of the owner of the goods;

(c) the name and usual place of business of the consignee;

(d) the name and branch of the bank in Australia at which payment for the goods under the contract of sale in pursuance of which the goods are to be exported has been or will be made;

(e) the manner in which, and terms under which, payment for the goods has been or will be made;

(f) the currency in which payment for the goods has been or will be made;

(g) the date on which payment has been or will be made;

(h) the manner of conveyance of the goods;

(j) where the goods are to be conveyed otherwise than through the Post Office—

(i) the name of the ship on which, or airline company by which, the goods are to be conveyed;

(ii) the name of the port and wharf, or airport, at which the goods are to be loaded onto the ship or aircraft;

(iii) the name of the port or airport at which the goods are expected to be discharged from the ship or aircraft; and

(iv) the identification number of the bill of lading or air waybill, as the case requires, relating to the goods;

(k) the date on which the goods are expected to leave Australia;

(l) the code specified in the Australian Export Commodity Classification relating to—

(i) the country of final destination of the goods;

(ii) where the goods originate in a State or Territory— the name of the State or Territory; and

(iii) where the goods originate otherwise than in a State or Territory—foreign goods;

(m) the item specified in the Australian Export Commodity Classification that applies to the goods;

(n) any identifying marks, brands and numbers shown on the package (if any) in which the goods are to be exported and, in the case of goods that are to be exported in a container, the identifying number of the container;

(o) the number and type of package in which the goods are to be exported;

(p) a full description of the goods;

(q) the quantity of the goods;

(r) the gross mass of the goods in kilograms;

(s) the F.O.B. value of the goods, expressed in terms of Australian currency;

(t) in the case of goods sold to overseas buyers before export—the sale price according to the contract of sale, expressed in terms of Australian currency;

(u) in the case of goods other than goods referred to in paragraph (t)—the estimated value of the goods in the principal markets of the country to which the goods are being consigned, expressed in terms of Australian currency;

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

(w) the total amount of duty (if any) payable in respect of the goods.

Goods exempted from Entry for Export

“ 99a. For the purposes of section 114a of the Act, the following information is prescribed in respect of goods to which that section applies:

(a) the name of the person furnishing the return and whether the person is the owner of the goods or his agent;

(b) where the person furnishing the return is the agent of the owner of the goods—

(i) the usual place of business of the agent; and

(ii) the name and usual place of business of the owner of the goods;

(c) where the person furnishing the return is the owner of the goods—the usual place of business of the owner;

(d) the number allocated by the Minister to the declaration under section 114a of the Act in respect of the person furnishing the return;

(e) the period covered by the return;

(f) where the goods were conveyed through the Post Office— that fact;

(g) where the goods were conveyed otherwise than through the Post Office—

(i) the name of the ship on which, or airline company by which, the goods were conveyed;

(ii) the name of the port or airport at which the goods were loaded onto the ship or aircraft; and

(iii) the name of the port or airport at which the goods were, or are expected to be, discharged from the ship or aircraft;

(h) the date on which the goods left Australia;

(j) the code specified in the Australian Export Commodity Classification relating to—

(i) the country of final destination of the goods;

(ii) where the goods originated in a State or Territory—the name of the State or Territory; and

(iii) where the goods originated otherwise than in a State or Territory—foreign goods;

(k) the item specified in the Australian Export Commodity Classification that applies to the goods;

(l) a full description of the goods;

(m) the quantity of the goods;

(n) the gross mass of the goods in kilograms;

(o) the F.O.B. value of the goods, expressed in terms of Australian currency;

(p) the currency in terms of which the value of the goods stated on the invoice relating to the goods is expressed; and

(q) the total amount of duty (if any) payable in respect of the goods.

“ 99b. (1) A reference in regulation 99, 99a or 100 to the Australian Export Commodity Classification is a reference to the document known as the Australian Export Commodity Classification published by the Australian Bureau of Statistics as in force on 1 July 1978.

“ (2) A person making an entry in accordance with regulation 99 or furnishing a return in accordance with regulation 99a shall—

(a) sign the entry or return;

(b) declare that the information provided in the entry or return is true in every material particular; and

(c) in the case of a person furnishing a return—declare that the return relates to all goods to which section 114a of the Act applies exported within the period specified in the return.

“ 100. (1) The following goods are exempt from section 114 of the Act:

(a) Goods that are accompanied or unaccompanied personal and household effects of a passenger in, or a member of the crew of, a ship or aircraft, not being goods—

(i) in quantities in excess of quantities that could reasonably be expected to be required by the passenger or member of the crew for his own use; or

(ii) that are, to the knowledge or belief of the passenger or member of the crew, to be sold, or used in the course of trading, outside Australia;

(b) goods included in a single consignment of goods that is consigned through the Post Office at or about the same time by one person to another person, being a consignment the total value of which does not exceed $2000;

(c) goods exported by ship or aircraft, where the total value of goods within 1 consignment, being goods to which one item of the Australian Export Commodity Classification applies, does not exceed $250;

(d) containers that are the property of a person carrying on business in Australia and are exported on a temporary basis to be re-imported, whether empty or loaded.

“ (2) Paragraph (1) (d) does not apply to a container that was previously imported into Australia and, upon being imported, or last imported, was delivered under section 162a of the Act.”.

5. The Schedule to the Customs Regulations is amended by omitting Forms 31, 38 and 38a.

Overview

The Customs Regulations 1978, made under the Customs Act 1901, were enacted to streamline and update the procedures for the entry and exportation of goods, as well as to clarify certain exemptions from customs duties and entry requirements. This legislative instrument was made by the Governor-General on the advice of the Federal Executive Council and includes amendments to the existing Customs Regulations. One of the key policy objectives of these amendments is to ensure that the customs process is efficient and accurately reflects the movement of goods, both entering and exiting Australia, while also providing clarity and reducing potential ambiguities in the application of customs laws. The Customs Regulations 1978 address gaps in the customs framework by introducing new definitions, modifying existing regulations, and repealing outdated provisions. For example, the regulations provide a precise definition of what constitutes a "container" and adjust the entry requirements for exported goods, ensuring that all relevant information is captured accurately and completely. Additionally, the regulations clarify which goods are exempt from certain entry requirements, thereby reducing administrative burdens on exporters and facilitating smoother trade processes. These amendments reflect a commitment to enhancing the efficiency and effectiveness of Australia's customs system.

Scope and Application

The Statutory Rules 1978 No. 195, made under the Customs Act 1901, outline specific amendments to the Customs Regulations, primarily focusing on the procedural requirements for the entry of goods for export. These Regulations apply to any person or entity that seeks to export goods from Australia, requiring them to provide detailed information to a Collector of Customs as specified. This includes details such as the nature of the goods, their destination, the method of conveyance, and the value of the goods, among other things. The Regulations also outline specific exemptions from the entry requirements for certain personal effects, small consignments sent through the Post Office, and goods exported in containers on a temporary basis. These amendments extend to the entire Commonwealth of Australia and are applicable to all persons and entities engaged in the export of goods, with exceptions noted for specific types of goods and circumstances. The scope of the Regulations is further clarified and potentially expanded through subordinate instruments, which may detail additional procedures, definitions, or specific cases under the broader framework established by the Customs Act 1901.

Key Provisions

The Customs Regulations under the Customs Act 1901 have undergone several amendments. Firstly, a new definition of "container" has been inserted, aligning it with the Customs Convention on Containers signed in Geneva on May 18, 1956 (Regulation 1a). Secondly, the title immediately before regulation 81 has been altered by removing the term "Exportation," and regulation 81 itself has been amended to include the phrase "of warehoused goods" in sub-regulation (2) and to replace certain references in sub-regulation (3) (Regulation 3). Additionally, regulations 99 and 100, along with the heading preceding regulation 100, have been repealed and replaced with new provisions (Regulation 4). These new provisions impose specific obligations on parties entering goods for export. Under regulation 99, a person entering goods for export must provide detailed particulars of the goods to a Collector. This includes the name and usual place of business of the owner and consignee, payment details, conveyance information, and other specifics such as the description and quantity of goods, their value, and any applicable duty (Regulation 99(2)). Regulation 99a further specifies the information to be provided for goods exempt from entry for export, such as the name and usual place of business of the person making the return and details about the goods, their destination, and value (Regulation 99a). Furthermore, any person making an entry or return must sign it, declare the information is true, and confirm that the return pertains to all exempt goods exported within the specified period (Regulation 99b). Failure to comply with these obligations can lead to legal consequences. Regulation 99b(2) mandates that any person who signs an entry or return must declare the information provided is true in every material particular, and for returns, that they relate to all goods exported within the specified period. Non-compliance with these declarations could potentially lead to penalties under the Customs Act 1901 for providing false or misleading information. Additionally, failure to provide the required particulars or exemptions could result in the goods not being cleared for export, thereby incurring delays or additional administrative costs.

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