STATUTORY RULES.
1905. No. 29.
PROVISIONAL REGULATIONS 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 Regulations under the Customs Act 1901 should come into immediate operation, and make the Regulations, to come into operation forthwith as Provisional Regulations.
Dated this fourteenth day of April, One thousand nine hundred and five.
NORTHCOTE,
Governor-General.
By His Excellency's Command,
A. McLEAN.
DRAWBACK ON SUGAR USED IN MAKING JAM AND SIMILAR GOODS.
Conditions of Drawback.
1. Where goods, such as jams, jellies, and similar goods, are (after 1st April, 1905) made with sugar at a factory in which both imported sugar and Australian sugar are used in the manufacture of the goods, drawback may be allowed on the exportation of the goods in respect of the sugar contained therein to the extent allowed by Regulation 132 of the Customs Regulations (Statutory Rules 1904, No. 25) if the Collector is satisfied—
(a) that the goods were made at the factory during a specified calendar year ; and
(b) that during that year imported duty-paid sugar, to an amount equal to or greater than the amount in respect of which drawback is claimed, was used at the factory in the manufacture of similar goods ; and
(c) that the drawback claimed would not, if added to the drawback (if any) previously allowed in respect of any similar goods manufactured in the factory during that year, amount to more than would be lawfully allowed on the export of the whole amount of imported sugar used in the factory in the manufacture of similar goods during that year.
Time when Claim must be made.
2. No drawback shall be allowed except in respect of sugar contained in goods made in the calendar year in which the claim for drawback is made or in the preceding calendar year.
Declaration on Export Entry.
3. The declaration on the export entry in cases provided for by this regulation may be in the following form : —
I (or We) declare that (I or We) am (or are) the exporter (or exporters) of the above mentioned goods, and
(a) that the goods were manufactured at (here specify factory and place where situate) during the year One thousand nine hundred and (here specify) the year), and
(b) that during the year above specified imported duty-paid sugar was used at the said factory in the manufacture of the above or of similar goods to an amount equal to or greater than the amount upon which drawback is now claimed, and
(c) that the drawback claimed would not, if added to the drawback (if any) previously allowed in respect of similar goods manufactured in the said factory during the said year, amount to more than would be lawfully allowed on the export of the whole amount of imported sugar used in the manufacture of similar goods during the said year.
Exporter.
Signed and declared before me this day of 19
Collector.
By Authority : Robt. S. Brain, Government Printer, Melbourne.
Overview
The Statutory Rules 1905 No. 29, Provisional Regulations under the Customs Act 1901, were introduced to address the need for immediate regulation concerning the drawback on sugar used in making goods such as jams and jellies. Enacted by the Governor-General with the advice of the Federal Executive Council, these regulations were certified as urgent and thus came into immediate operation. The regulations aimed to provide a clear process for claiming drawback on sugar used in manufacturing specific goods, ensuring that exporters could benefit from reduced costs on exported goods containing a certain proportion of imported sugar. This was to be achieved by establishing stringent conditions for drawback eligibility, including the requirement that imported duty-paid sugar be used in the manufacture and the necessity for a formal declaration on the export entry. The overarching policy objective was to facilitate trade and manufacturing efficiency by providing financial incentives for the use of imported raw materials in the production of exportable goods.
Scope and Application
The Provisional Regulations under the Customs Act 1901, specifically targeting drawback on sugar used in making jam and similar goods, apply to entities and individuals involved in the manufacturing and export of such goods. The regulations allow for drawback on the exportation of goods that contain sugar, provided that the sugar used in the manufacture of the goods includes imported duty-paid sugar. The drawback is permitted under certain conditions, such as the goods being manufactured within a specified calendar year, and the amount of imported sugar used meeting or exceeding the amount for which drawback is claimed. Additionally, the regulations ensure that the total drawback claimed does not exceed the lawful amount that could be allowed on the export of all imported sugar used in the manufacture of similar goods within the specified period. These regulations extend to the entire Commonwealth of Australia and are enforced by the Collector of Customs, who must be satisfied with the conditions outlined before allowing drawback. The regulations do not specify exclusions or exemptions, but they do set clear criteria and timelines for when claims must be made, which must be substantiated with a declaration on the export entry.
Key Provisions
The Provisional Regulations under the Customs Act 1901, specifically Section 1, establish the conditions under which drawback may be granted on sugar used in the production of goods such as jams, jellies, and similar products. Drawback is permissible when the goods are made using a combination of imported and Australian sugar at a factory during a specified calendar year. For drawback to be granted, the Collector must be satisfied that the goods were made in the calendar year of the claim or the preceding year (Section 2), and a declaration must be made on the export entry, confirming that the goods were manufactured in the specified year, that imported duty-paid sugar was used in the manufacture, and that the total drawback claimed does not exceed the lawful limit based on the amount of imported sugar used (Section 3).
These regulations impose several obligations on the parties involved. Manufacturers of goods using both imported and Australian sugar must ensure that the necessary documentation and declarations are completed accurately and submitted to the Collector for drawback approval. This includes providing a declaration on the export entry that verifies the use of imported duty-paid sugar and the timing of the goods' manufacture (Section 3). Additionally, manufacturers must ensure that the total drawback claimed does not exceed the lawful limit, which is based on the amount of imported sugar used during the specified year.
Failure to comply with these regulations may result in civil or criminal consequences. While the specific penalties are not outlined in these regulations, breaches of customs regulations typically result in fines and potential legal action. The severity of the penalty would depend on the nature and extent of the breach, as well as any relevant provisions in the primary Customs Act 1901. For example, under the Customs Act, penalties can include substantial fines and, in some cases, imprisonment for serious or repeated breaches.