STATUTORY RULES.
1905. No. 53.
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 come into operation forthwith as Provisional Regulations.
Dated this third day of August, One thousand nine hundred and five.
NORTHCOTE,
Governor-General.
By His Excellency's Command,
WILLIAM JOHN LYNE.
Australian Goods and Samples Exported.
Section 151.
Regulations 103 and 104 of the Regulations under the Customs Act 1901 (Statutory Rules 1904, No. 25), are hereby repealed, and the following substituted in lieu thereof :—
103. The conditions under which goods, the produce of Australia, sent out of Australia may be re-imported or brought back to Australia free of duty shall be as follows :—
(a) The goods must be re-imported or brought back to Australia within two years from the date of their being sent away from Australia ; and
(b) If an export entry has been pased in respect of the goods, the Collector must be satisfied that the goods re-imported or brought back to Australia are the goods or part of the goods specified in the export entry ; and
(c) If no export entry has been passed in respect of the goods, the Comptroller-General must be satisfied by Statutory Declaration or otherwise that the goods are the produce of Australia and have been re-imported or brought back to Australia within two years from the date when they were exported or sent out of Australia.
By Authority : Robt. S. Brain, Government Printer, Melbourne.
Overview
The Statutory Rules 1905, No. 53, titled "Provisional Regulations under the Customs Act 1901," were enacted to address the need for immediate regulations concerning the export and re-importation of Australian goods. This legislative instrument was introduced by the Governor-General in Council to ensure that there was a streamlined process for the re-importation of Australian goods without incurring customs duty, provided certain conditions were met. The policy objective was to facilitate the movement of Australian goods for purposes such as exhibition, sample distribution, or other commercial activities, while maintaining control over the re-importation process to prevent fraud and ensure compliance with customs regulations. The urgency of these regulations was acknowledged, leading to their immediate operation upon enactment.
Scope and Application
The Provisional Regulations under the Customs Act 1901, specifically focusing on the export and re-importation of Australian goods and samples, apply to any individual or entity exporting goods originating from Australia and subsequently re-importing these goods back into the country. The scope of these regulations is primarily concerned with ensuring that goods that have been sent out of Australia can be brought back without incurring duty, provided certain conditions are met. These conditions include a strict two-year timeframe from the date of export, the necessity for an export entry if applicable, and verification of the goods’ origin and identity either through the Collector or the Comptroller-General via a Statutory Declaration. The regulations extend across the Commonwealth, applying uniformly throughout Australia, and are designed to facilitate trade while ensuring compliance with customs regulations. There are no specific exclusions or exemptions stated within these regulations, which operate under the overarching authority of the Customs Act 1901 and can be further refined or extended through subordinate instruments.
Key Provisions
The Provisional Regulations under the Customs Act 1901, specifically sections 103 and 104, outline the conditions under which Australian goods and samples may be exported and subsequently re-imported into Australia without incurring customs duty. Section 103 stipulates that goods produced in Australia, exported from the country, can be re-imported or returned to Australia free of duty provided they are brought back within two years of the date of export (s. 103(a)). Additionally, if an export entry was filed for these goods, the Collector must verify that the goods being re-imported are indeed those specified in the export entry (s. 103(b)). In cases where no export entry was filed, the Comptroller-General must be satisfied, through a Statutory Declaration or other means, that the goods are of Australian origin and have been re-imported within the stipulated two-year period (s. 103(c)).
The Act imposes several obligations on the entities involved. For instance, if an export entry has been filed, the Collector must conduct the necessary verification to ensure the re-imported goods match those in the export entry. Conversely, in the absence of an export entry, the Comptroller-General must obtain satisfactory proof that the goods are Australian-made and have been re-imported within the two-year timeframe. These provisions ensure that the goods are tracked accurately and that any re-importation is legitimate and within the specified conditions.
Failure to comply with the conditions set forth in these regulations can result in legal consequences. Although the specific penalties are not detailed in the text, breaches of customs regulations generally carry significant penalties, both civil and criminal. These can include fines, confiscation of the goods, and potential imprisonment, depending on the severity of the breach and any associated intent. The precise penalties would be determined by the relevant authorities under the Customs Act 1901 and any other applicable legislation.