STATUTORY RULES.
1906. No. 7.
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 relating to drawback of the import duty paid on sugar should come into immediate operation, and make the Regulation to come into operation forthwith as a Provisional Regulation.
Dated this tenth day of January, One thousand nine hundred and six.
NORTHCOTE,
Governor-General.
By His Excellency’s Command,
WILLIAM JOHN LYNE.
Sec. 168. Drawback Regulations.
Regulation 132 of the Customs Regulations (Statutory Rules 1904, No. 25) is amended by omitting the words and figures,—
“Jams and Jellies................................ 5-12ths”
and inserting in lieu thereof the words and figures—
“Jams and Jellies................................ ½”
By Authority: Robt. S. Brain, Government Printer, Melbourne.
C.223.—Price 3d.
Overview
The Provisional Regulation under the Customs Act 1901, enacted on 10 January 1906, addresses the issue of drawback on import duties paid on sugar, specifically focusing on amendments to the drawback rates for jams and jellies. This regulation was introduced by the Governor-General in Council, with the intention to make it effective immediately due to its urgency. The amendment reduces the drawback rate for jams and jellies from five-twelfths to half, reflecting a policy adjustment intended to align with the current fiscal and trade policies. This legislative instrument was designed to swiftly implement necessary changes to the Customs Regulations, ensuring that the administration of import duties remains efficient and responsive to economic needs.
Scope and Application
The Provisional Regulation under the Customs Act 1901, specifically concerning the drawback of import duty paid on sugar, applies to entities involved in the importation of sugar, including manufacturers and importers of sugar-based products such as jams and jellies. The regulation was enacted with urgency to address immediate needs and came into operation immediately upon certification by the Governor-General. It amends the Customs Regulations to adjust the drawback rates for jams and jellies, reducing the rate from 5-12ths to ½. This adjustment affects the financial returns for entities involved in the production and importation of these products. The regulation operates within the Commonwealth jurisdiction, as it is a statutory rule issued under federal authority. The scope of this particular regulation is narrowly focused on modifying drawback rates for specific sugar-based products, and it does not extend to other goods or industries unless further specified in subsequent regulations or amendments.
Key Provisions
The primary operative section of the Statutory Rules, 1906, No. 7, pertains to the amendment of Regulation 132 of the Customs Regulations, specifically concerning the drawback of the import duty on sugar (Section 168). This regulation alters the drawback rate for jams and jellies, reducing it from 5-12ths to ½. This change impacts the refund rates for sugar-based products, effectively modifying the financial implications for importers and manufacturers who utilise sugar in their products.
The Customs Act 1901, under which this Provisional Regulation operates, imposes several obligations on the parties involved. Importers must now adhere to the new drawback rate when claiming refunds for sugar used in jams and jellies. Manufacturers of these products must ensure compliance with the updated rates when lodging their drawback claims. The regulation necessitates that all relevant documentation accurately reflects the new rates and that claims are processed accordingly.
There are no explicit offences, penalties, or civil/criminal consequences detailed within this specific regulation for non-compliance with the updated drawback rates. However, the broader Customs Act 1901 provides a framework under which non-compliance could result in penalties. Such penalties may include fines and other enforcement actions, as prescribed by the Act. It is essential for all parties to ensure they are adhering to the correct rates and providing accurate documentation to avoid any potential repercussions under the Act.