STATUTORY RULES.
1908. No. 126.
PROVISIONAL REGULATION UNDER THE CUSTOMS ACT 1901.
I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia acting with the advice of the Federal Executive Council, hereby certify that, on account of urgency, the following Regulation under the Customs Act 1901, should come into operation on the 1st day or January, 1909 and make the Regulation to come into operation from that date as a Provisional Regulation.
Statutory Rules 1908, No. 54, being Regulation under the Customs Act 1901, which came into operation on 2nd May, 1908, are hereby cancelled.
Dated this 8th day of December, One thousand nine hundred and eight.
DUDLEY,
Governor-General,
By His Excellency’s Command,
FRANK G. TUDOR.
Regulation No. 130 of the Regulations made under the Customs Act 1901 (Statutory Rules 1904, No. 25), dated 16th June, 1904 is hereby amended to read as follows:—
130. Drawback of the full amount of duty paid shall be allowed on all goods other than spirits, wine, beer, tobacco, cigars, cigarettes and opium on the due exportation thereof, other in the original packages or in packages packed in the presence of an officer, provided that goods shipped for drawback in other than original packages are exported within three years from date of importation.
By Authority: J. Kemp, Government Printer, Melbourne.
C.14705.—Price 3d.
Overview
The Statutory Rules of 1908, No. 126, issued under the Customs Act 1901, constitute a Provisional Regulation designed to amend existing customs regulations in Australia. Enacted by the Governor-General in Council, this regulation was introduced to address the urgency of modifying customs duties and drawback provisions for certain goods. The policy objective of this Provisional Regulation was to streamline the exportation process for goods, excluding specific items such as spirits, wine, beer, tobacco, cigars, cigarettes, and opium, while ensuring that the amendment would come into effect swiftly, as mandated by the urgency of the situation. This legislative instrument effectively cancels the previously enacted Statutory Rules of 1908, No. 54, to ensure the most current regulations are in place from the specified date of operation.
Scope and Application
The Provisional Regulation under the Customs Act 1901 applies to goods that are exported from Australia, excluding certain commodities such as spirits, wine, beer, tobacco, cigars, cigarettes, and opium. The regulation is concerned with the drawback of duty paid on the export of goods, provided they are shipped in their original packages or in packages packed in the presence of an officer. If the goods are exported in packages other than the original, the export must occur within three years from the date of importation to be eligible for drawback. This regulation modifies an existing regulation (No. 130) to adjust the conditions under which drawback is granted. The application of this regulation is national, operating within the jurisdiction of the Commonwealth of Australia, and it extends to all entities and persons involved in the importation and exportation of goods subject to the regulation. The regulation itself does not explicitly state any exclusions, exemptions, or thresholds, but these may be specified in subordinate instruments or further regulations.
Key Provisions
The main operative section of this legislation, Regulation 130, provides that drawback of the full amount of duty paid will be allowed on all goods other than specified ones (such as spirits, wine, beer, tobacco, cigars, cigarettes, and opium) upon their due exportation. This drawback is contingent on the goods being exported either in their original packages or in packages packed in the presence of an officer. Furthermore, if the goods are shipped for drawback in packages other than the original ones, they must be exported within three years from the date of importation. This regulation is an amendment to an earlier regulation made under the Customs Act 1901 (Regulation No. 130 of the Regulations dated 16th June, 1904) and aims to clarify and modify the conditions under which drawback can be claimed.
The obligations imposed by this regulation primarily concern those who are exporting goods eligible for drawback. Exporters must ensure that the goods are exported in compliance with the specified conditions: either in their original packages or in packages that are packed in the presence of a customs officer. For goods shipped in packages other than the original ones, there is a strict time limit of three years from the date of importation to ensure that the exportation takes place. Failure to meet these conditions could result in forfeiture of the drawback or other penalties stipulated by the Customs Act 1901.
The regulation also indirectly imposes certain procedural requirements on customs officers, who must verify that the conditions for drawback are met. This includes ensuring that the packages are packed in their presence or are indeed the original packages. Additionally, customs officers must maintain accurate records of the packages and the dates of importation and exportation to facilitate the processing of drawback claims.
In terms of offences and penalties, while the regulation itself does not explicitly detail penalties, any breach of the conditions set out for claiming drawback could result in significant financial and legal repercussions. Under the Customs Act 1901, penalties for non-compliance can include fines and, in severe cases, criminal charges. The specific penalties would be determined by the relevant authorities, but they could potentially include substantial monetary fines or even imprisonment, depending on the severity and intent of the breach. It is also worth noting that failure to meet the exportation time limit for goods shipped in non-original packages could lead to forfeiture of the drawback claim, resulting in a financial loss to the exporter.