Excise Regulations (Amendment)

Administered by Department of the Treasury

Legislation au F1996B03028 Regulations Not in force Legislative Instrument

Legislation content

Statutory Rules

1978 No. 196.

REGULATIONS UNDER THE EXCISE ACT 1901*

I, THE GOVERNOR-GENERAL of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the following Regulations under the Excise Act 1901.

Dated this nineteenth day of October 1978.

ZELMAN COWEN

Governor-General

By His Excellency’s Command,

(SGD.) Wal. Fife

Minister of State for Business and Consumer Affairs

 

AMENDMENTS OF THE EXCISE REGULATIONS†

1. Regulation 204 of the Excise Regulations is repealed and the following regulation substituted:

“ 204. (1) For the purposes of section 58 of the Act, a person entering goods (including ship’s stores and aircraft’s stores) for export shall furnish to a Collector the prescribed particulars of and in relation to the goods in accordance with a form approved by a Collector.

“ (2) For the purposes of sub-regulation (1), the prescribed particulars are—

(a) the name of the port, airport or Post Office at which the entry is lodged;

(b) the name and usual place of business of the owner of the goods;

 

* Notified in the Commonwealth of Australia Gazette on 26 October 1978.

† Statutory Rules 1925, No. 181 as amended by Statutory Rules 1926, No. 70; 1928, No. 131; 1929, Nos. 74, 92 and 97; 1930, No. 71; 1931, Nos. 25 and 43; 1932, Nos. 13, 51, 105 and 129; 1933, Nos. 37 and 103; 1934, Nos. 9, 65 and 76; 1936, Nos. 26, 56 and 99; 1939, Nos. 5, 39, 60, 121 and 169; 1940, Nos. 17 and 48; 1941, No. 313; 1942, Nos. 291, 335 and 387; 1943. Nos. 22 and 140; 1944, No. 173; 1945, No. 103; 1946, No. 89; 1947, Nos. 28 and 85; 1948, Nos. 36 and 95; 1949, No. 96; 1950, No. 16; 1951, Nos. 81 and 123; 1952, No. 97; 1953, No. 36; 1954, Nos. 22 and 109; 1955, Nos. 54 and 65; 1956, No. 128; 1958, Nos. 18 and 87; 1959, No. 76; 1960, Nos. 27 and 77; 1961 No. 61; 1962, Nos. 4, 46 and 108; 46 1963, No. 147; 1965, No. 195; 1966, Nos. 164 and 174; 1967, No. 172; 1969, Nos. 153, 187 and 205; 1970, Nos. 114 and 142; 1971, Nos. 60, 142 and 171; 1972, Nos. 92 and 209; 1973, No. 258; 1974, Nos. 199 and 207; and 1975, No. 162.

14574/78 Cat. No. —Recommended retail price 15c 12/5.10.1978


(c) the name and usual place of business of the consignee;

(d) the name and branch of the bank in Australia at which payment for the goods under the contract of sale in pursuance of which the goods are to be exported has been or will be made;

(e) the manner in which, and terms under which, payment for the goods has been or will be made;

(f) the currency in which payment for the goods has been or will be made;

(g) the date on which payment has been or will be made;

(h) the manner of conveyance of the goods;

(j) where the goods are to be conveyed otherwise than through the Post Office—

(i) the name of the ship on which, or airline company by which, the goods are to be conveyed;

(ii) the name of the port and wharf, or airport, at which the goods are to be loaded onto the ship or aircraft;

(iii) the name of the port or airport at which the goods are expected to be discharged from the ship or aircraft; and

(iv) the identification number of the bill of lading or air waybill, as the case requires, relating to the goods;

(k) the date on which the goods are expected to leave Australia;

(l) the code specified in the Australian Export Commodity Classification relating to—

(i) the country of final destination of the goods; and

(ii) the name of the State or Territory in which the goods originated;

(m) the item specified in the Australian Export Commodity Classification that applies to the goods;

(n) any identifying marks, brands and numbers shown on the package (if any) in which the goods are to be exported and, in the case of goods that arc to be exported in a container, the identifying number of the container;

(o) the number and type of packages in which the goods are to be exported;

(p) a full description of the goods;

(q) the quantity of the goods;

(r) the gross mass of the goods in kilograms;

(s) the F.O.B. value of the goods, expressed in terms of Australian currency;


(t) in the case of goods sold to overseas buyers before export—the sale price according to the contract of sale, expressed in terms of Australian currency;

(u) in the case of goods other than goods referred to in paragraph (1)—the estimated value of the goods in the principal markets of the country to which the goods are being consigned, expressed in terms of Australian currency; and

(v) the name of the person making the entry and whether the person is the owner or his agent.

“ (3) A reference in sub-regulation (2) to the Australian Export Commodity Classification is a reference to the document known as the Australian Export Commodity Classification published by the Australian Bureau of Statistics as in force on 1 July 1978.

“ (4) The prescribed particulars shall—

(a) be in writing and signed by the person furnishing them; and

(b) be accompanied by a declaration signed by that person that they are true in every material particular.”.

2. The Schedule to the Excise Regulations is amended by omitting Form 34.

Printed by Authority by the Commonwealth Government Printer

Overview

The Excise Regulations 1978, enacted by the Parliament of Australia, are made under the authority of the Excise Act 1901. These regulations were introduced to streamline and standardise the process of exporting goods from Australia by establishing a clear and comprehensive set of requirements for the documentation that must be provided to the Collector when goods are entered for export. This helps to ensure compliance with customs and excise laws and facilitates the efficient movement of goods across borders. The primary policy objective of these regulations is to support the export industry by providing a structured framework for exporting activities, thereby promoting trade and economic growth. The Regulations are administered by the Commissioner of Excise and are subject to review and amendment by the Parliament to adapt to changing trade environments and regulatory needs.

Scope and Application

The Excise Regulations 1978, as amended, apply to persons or entities that need to enter goods for export purposes under the Excise Act 1901. This applies to a broad spectrum of entities including individuals, companies, and other business entities that are involved in exporting goods from Australia. The regulation specifies that these entities must provide prescribed particulars of the goods being exported, such as the name and usual place of business of the owner and consignee, payment details, conveyance information, and classification of the goods under the Australian Export Commodity Classification. The geographic reach of these regulations is national, as they are made under the Commonwealth authority of the Excise Act 1901. There are no specific exclusions mentioned in the regulation itself, but the scope of application may be further defined or restricted by subordinate instruments or specific provisions of the Excise Act. This regulation is part of a series of amendments to the Excise Regulations, indicating that its application may be extended or refined through additional legislative instruments.

Key Provisions

The Excise Regulations, as amended by Statutory Rules 1978 No. 196, include significant changes primarily to Regulation 204. Regulation 204(1) requires a person exporting goods to provide specific details to a Collector. These details must be on an approved form and include the name and location of the port, airport, or Post Office, the name and usual business location of the goods owner and consignee, banking information related to payment, the method and terms of payment, currency and date of payment, the mode of conveyance, and specifics about the shipment if not via Post Office (such as the ship or airline name, loading and unloading locations, and bill of lading or air waybill number). Regulation 204(2) lists detailed information required about the goods, including country of origin, destination, classification codes, identifying marks, number and type of packages, description, quantity, gross mass, FOB value, sale price if sold before export, and estimated value if not sold before export. Regulation 204(3) clarifies that the Australian Export Commodity Classification refers to the document published by the Australian Bureau of Statistics as of 1 July 1978. Regulation 204(4) mandates that the particulars must be written, signed, and accompanied by a declaration of their truth. These regulations impose specific obligations on individuals and entities involved in the export of goods. They must furnish detailed information to a Collector upon entering goods for export. This includes providing comprehensive details about the goods, the transaction, and the shipment. Additionally, the information must be presented in a specific format, be signed, and include a declaration of its accuracy. Failure to comply with these requirements could result in legal consequences. The Excise Regulations do not explicitly state offences, penalties, or consequences for non-compliance in the provided text. However, non-compliance with regulations governing export entries could potentially lead to legal action under the Excise Act 1901. Given the detailed nature of the information required, any omission or inaccuracy might result in delays or refusal of the export entry. While the specific penalties are not outlined in this excerpt, general provisions under the Excise Act might impose fines or other sanctions for non-compliance with regulatory requirements.

Legal classification tags

Area of Law
Taxation Law
Instrument
Regulation
Concepts
Definitions & Interpretation
Reporting & Disclosure Obligations
Regulatory Standards

Interactions

Authorises

All Versions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.