Excise Regulations, 1913 (Amendment)

Overview

The Excise Act 1901 was enacted to provide for the imposition and collection of excise duties on certain goods within Australia, ensuring compliance with federal regulations on controlled substances. The Act was brought into effect by the Parliament of Australia to establish a comprehensive framework for the regulation and taxation of exciseable goods, thus addressing the need for a unified approach to excise duties across the nation. In 1917, the Excise Regulations were further refined to better manage and enforce the Act, as evidenced by Statutory Rules 1917, No. 180, which amended the Excise Regulations 1913. This legislative instrument was introduced to tighten the security requirements for those handling goods subject to excise control, ensuring that they maintain the integrity of the goods and comply with customs regulations, thereby supporting the policy objective of effective excise duty administration and compliance.

Scope and Application

The Excise Regulations 1917, made under the Excise Act 1901, apply to persons or entities involved in the storage, handling, or transportation of goods subject to customs control within the Commonwealth of Australia. This includes importers, warehouse operators, and carriers who may come into possession of goods that are subject to excise duties. The regulations are designed to ensure that such goods are kept in secure custody, are properly accounted for, and that any duties owed are paid or otherwise addressed. The security bond outlined in the regulations, which requires subscribers to be liable for any discrepancies in goods quantities, serves as a safeguard to ensure compliance with customs regulations and the payment of applicable duties. The regulations extend across the entire Commonwealth and are not limited by state or territory boundaries. There are no specific exclusions stated in the text, but the regulations do provide for conditions under which the security bond can be discharged, such as the proper accounting of goods or the payment of duties for any discrepancies. The regulations may be further extended or restricted through subordinate instruments, as allowed by the overarching Excise Act 1901.

Key Provisions

The Excise Regulations 1913, amended by Statutory Rules 1917, No. 180, introduce Form 32, which pertains to the security provided to the Customs of the Commonwealth of Australia. This security, as detailed in section (a), obligates subscribers to keep goods under Customs control in safe custody and either account for them to the Collector of Customs or pay the applicable duties if they are not satisfactorily accounted for. Section (b) stipulates that goods under Customs control cannot be removed from the premises until they are either entered for home consumption with all due duties paid or entered for warehousing or transhipment in accordance with the Excise Act 1901. Section (c) requires subscribers to notify the importer if a case or package under Customs control appears to have been tampered with or is missing goods as per the accompanying documentation, and mandates that subscribers either pay the duties on the missing goods or prove their absence to the Collector's satisfaction. The obligations imposed by this regulation are significant and multifaceted. Subscribers must ensure that any goods subject to Customs control are securely stored and accounted for properly, which includes either paying the relevant duties or proving the absence of certain goods if discrepancies arise. They must also prevent the removal of goods without the proper documentation and compliance with Customs requirements. Additionally, subscribers must act diligently in reporting any suspected tampering or discrepancies to the Collector of Customs and take appropriate actions as stipulated by the regulation. Breaches of these provisions can result in severe consequences. Although the specific penalties are not detailed in the text, the Excise Act 1901 provides for both civil and criminal penalties for non-compliance. Civil penalties can include fines and other monetary penalties, while criminal penalties might involve imprisonment, reflecting the seriousness with which the Act treats violations of its provisions. The precise penalties would depend on the nature and severity of the breach, but the potential for significant repercussions underscores the importance of strict adherence to the regulations.