STATUTORY RULES.

1922. No. 24.

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REGULATIONS UNDER THE CUSTOMS ACT 1901-1920.

I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, do hereby make the following Regulations under the Customs Act 1901-1920, to come into operation forthwith.

Dated the tenth day of February, 1922.

FORSTER,

Governor-General.

By His Excellency’s Command,

ARTHUR S. RODGERS,

Minister for Trade and Customs.

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CUSTOMS REGULATIONS.

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CITATION.

1. These Regulations may be cited as the Customs Regulations 1922.

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Sec. 14. THE CUSTOMS FLAG.

2. The Customs flag shall be the flag of the Commonwealth of Australia (blue ensign), with the addition in the fly of the letters “H.M.C.” in white in bold character.

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Secs. 15 & 42. WHARFS.—SECURITY.

3. (1) The owner of any wharf, or any person having the control of a wharf, in respect of which security has not been furnished at the commencement of this regulation must furnish security, for the protection of the revenue, in accordance with Form 1a.

(2) The security to be given in respect of a wharf shall be for such amount as the Collector of Customs for the State in which the wharf is situate deems necessary.

(3) In respect of wharfs in actual use at the commencement of this regulation, such security must be furnished to the Customs within sixty days from the commencement of this regulation.

(4) Any wharf-owner, or person having, the control of a wharf, who fails to comply with the provisions of this regulation shall be liable to a penalty not exceeding £50, and such failure shall be good ground for the cancellation of the appointment of the wharf as a wharf within the meaning of the Customs Act 1901-1920.

Sec. 17. SUFFERANCE WHARFS.—SECURITY.

3a. Proprietors or lessees of sufferance wharfs must furnish security for the protection of the revenue, in accordance with Form 1 or 1a. as the case requires.

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Sec. 42. RAILWAYS.—SECURITY.

3b. When required by the State Collector, railway authorities must furnish security for the protection of the revenue in accordance with Form 71.

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Sec. 20. CARRIAGE, BOAT, AND LIGHTER LICENCES.

4. Licences may be issued by the State Collector—

(a) For carriages, in accordance with Form 2.

(b) For boats and lighters, in accordance with Form 3.

5. An annual fee of Five shillings shall be payable, in advance, on the 1st January of each year, for each carriage, boat, or lighter in respect of which a licence is issued; provided that for every licence issued on or after 1st July, the fee for the unexpired portion of the year shall be Two shillings and sixpence.

6. If the licence-fee be not paid on or before the due date, the Collector may, by order under his hand, cancel any carriage, boat, or lighter licence.

7. Applications for carriage, boat, and lighter licences shall be made to the Collector, in writing, and shall be accompanied by the amount of the licence-fee.

8. One licence may be issued in respect of all carriages, boats, or lighters owned by one person.

9. Before a carriage, boat, or lighter licence is issued, the owner of the carriage, boat, or lighter to be licensed, shall give security, with one approved surety,—

(a) Where the number of carriages to be licensed does not exceed ten, for each carriage in the sum of £50; or

(b) where the number of carriages to be licensed exceeds ten, for each of ten such carriages in the sum of £50, and for each additional carriage in the sum of £25; or

(c) for each boat or lighter in the sum of £100.

10. When any licensed carriage, boat, or lighter is being used in the conveyance of goods subject to the control of the Customs, the person in charge thereof shall proceed with it as quickly and directly as possible to the place appointed for the landing or discharge of the goods, and shall hand over the goods intact to the proper officer, together with any Customs documents delivered to him in connexion therewith.

11. The security for a carriage licence shall be in accordance with Form 4.

12. The security for a boat or lighter licence shall be in accordance with Form 5.

13. (1) The Collector will assign to each licensed carriage, boat and lighter a separate licence number out of a consecutive series.

(2) The Collector will, for each licensed carriage, issue to the licensee, a carriage number-plate bearing a representation of a Crown, the letters “H.M.C.”, and a licence number assigned to the carriage.

(3) Every licensed carriage shall—

(a) have prominently, legibly, and indelibly painted thereon the name of the licensee; and

(b) have securely affixed thereto the carriage number-plate issued for the carriage.

(4) Every licensed boat and lighter shall have prominently, legibly, and indelibly painted thereon—

(a) the name of the boat or lighter;

(b) the licence number assigned to the boat or lighter; and

(c) the letters “H.M.C.”.

(5) If any goods subject to the control of the Customs are conveyed or contained in a carriage, boat, or lighter which does not comply with the last two preceding sub-regulations of this regulation, the owner or user of the carriage, boat, or lighter shall be guilty of an offence against this regulation.

14. (1) Every carriage number-plate shall remain the property of the Commonwealth, and shall forthwith be returned to the Collector by the owner of the carriage for which the plate was issued upon such carriage ceasing to be licensed.

(2) Upon a boat or lighter ceasing to be licensed, the licence number and the letters “H.M.C.” shall forthwith be obliterated by the owner of the boat or lighter.

(3) Any person who fails to comply with the requirements of the preceding sub-regulations of this regulation shall be guilty of an offence against this regulation.

(4) The owner or user of a carriage to which is affixed, without the permission in writing of the Collector, a carriage number-plate not issued for that carriage shall be guilty of an offence against this regulation.

15. Any person guilty of an offence against regulation 13 or 14 shall be liable on summary conviction to a penalty not exceeding Fifty pounds and not less than Five pounds.

16. If any licensed carriage, boat, or lighter is sold, lost, or rendered unfit for the purpose for which it was licensed, it shall cease to be used for the conveyance of goods subject to the control of the Customs, and the licence relating to it shall be returned to the Collector, and shall be cancelled if it applies to the carriage, boat, or lighter only, or, if otherwise, shall be amended as the case requires.

17. The owner of any licensed carriage, boat, or lighter shall not use or permit to be used, in the conveyance of goods subject to the control of the Customs, any unlicensed carriage, boat, or lighter.

18. Any carriage, boat, or lighter licence may be revoked by the Comptroller by order in writing for any contravention of the Act, but the licensee may, within fourteen days after notice of the revocation, appeal to the Minister against the order, and the Minister’s decision thereon shall be final.

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Sec. 28. WORKING DAYS AND HOURS.

19. The working days and hours of the Customs shall be as follow:—

Days.

All days except Sundays and Public Holidays.

By special permission of the Collector, work may be allowed on any Public Holiday for such time, and under such conditions, as are approved in each case, provided that work shall not be allowed on Sunday, Christmas Day, Good Friday, or Eight Hours’ Day, without the Minister’s permission.

Hours.

Outdoor.—For the loading on or discharge of goods from ships, and delivery and receipt according to entry of goods subject to the control of the Customs—8 a.m. to 5 p.m. Provided that in regard to any State or district the Minister may by order vary the working hours.

Indoor.—9 a.m. to 4.30 p.m.

On Saturday, work shall cease at noon.

20. The Comptroller may by order require, in regard to any particular port, that the discharge of cargo entered for warehousing shall cease at any time during the working hours, in order to enable the goods discharged to be received before the conclusion of working hours into the warehouses for which they are entered.

21. The Collector may grant permits to load, discharge, deliver, or receive goods before or after working hours on any working day, and permits so granted may be in accordance with Form 6.

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Sec. 29. OVERTIME RATES.

22. (1) When work is permitted before or after working hours, or on any Sunday or holiday, for the convenience of the public, the rates to be charged for the services of the officers employed shall be as follow, viz.:—

(a) Officers acting under the direct supervision of a superior officer, lockers, drawback officers, and officers inspecting re-imported goods (regulation 111a), 2s. 6d. per hour, or part thereof, except between the hours of 11 p.m. and 8 a.m., when the rate shall be 3s. per hour, or part thereof.

(b) Officers in charge of the loading on or discharge of goods from ships, 3s. per hour, or part thereof, except between the hours of 11 p.m. and 8 a.m., when the rate shall be 4s. per hour, or part thereof.

(c) Officers of the Indoor Staff, 3s. per hour, or part thereof.

(d) Officers receiving the report of a vessel, clearing a vessel, or receiving the report and clearing a vessel at the same time—

(i) if not engaged for more than two hours, 5s.;

(ii) if engaged for more than two hours, 2s. 6d. per hour or part thereof, with a maximum charge of 20s. for any twenty-four hours.

(2) The charges under (a), (b), and (c) shall be calculated from the hour at which the officer is required to attend, and shall include charges at the same rates in respect of the time reasonably occupied in proceeding to and returning from the wharf or other place where the attendance is required.

23. Where an officer is required to proceed on duty away from his ordinary station, the rate of charge to be made in respect of his services shall be fixed by the Minister.

24. The money received for overtime shall be held by the Department, and payment shall be made to the officers who have earned the overtime, at the rates provided for by law.

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Sec. 41. LANDING OF BAGGAGE.

25. Passengers’ personal baggage, not being dutiable goods, shall be unshipped only by authority, and shall be landed only at a legal landing place, and shall not be removed from the place of examination except by authority.

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Secs. 42 to 48. DEPOSITS BY SUBSCRIBERS TO CUSTOMS SECURITIES.

25a. (1) Any subscriber to a Customs Security may deposit with the Collector—

Cash; and/or

Commonwealth War Loan Bonds; and/or

Negotiable instruments approved by the Collector

of a value equal to the full amount of the liability stated in the security.

(2) If the Collector obtains judgment against the subscriber in a suit upon the Customs Security the Collector may appropriate so much of the deposit as is sufficient to satisfy the judgment and costs. If the deposit is not sufficient to satisfy fully the judgment and costs the Collector may exercise all powers of enforcing the judgment by execution or otherwise to obtain payment of the balance remaining due under the judgment.

(3) Whenever the right to appropriate a deposit arises under this regulation, the Collector may (if the deposit or any part thereof is not cash) dispose of the deposited War Loan Bonds or negotiable instruments or any of them by auction or private sale or otherwise in such manner as in his opinion is most favorable to the subscriber, and the net proceeds of such disposition shall for all the purposes of this regulation be deemed to have been a deposit of cash by the subscriber, and may be appropriated wholly or partly accordingly.

(4) A certificate signed by the Collector stating the War Loan Bonds or negotiable instruments disposed of and the net proceeds of such disposition shall be proof of the matter stated.

(5) Any portion of the deposit appropriated as aforesaid shall become the property of the Commonwealth absolutely.

(6) When the Customs Security expires or is cancelled, discharged, released or satisfied, the subscriber shall be entitled to a return of so much (if any) of the deposit as shall not have been appropriated under this regulation.

(7) When War Loan Bonds or negotiable instruments bearing interest are deposited under this regulation the subscriber shall be entitled to collect as it falls due and retain any interest payable thereon before the bonds or instruments are disposed of by the Collector under this regulation.

(8) If any deposited War Loan Bonds or negotiable instruments are not payable to bearer the subscriber shall at the time of the deposit lodge with the Collector duly executed transfers or assignments thereof in such form as will enable the Collector to effectually dispose thereof, and shall at the request of the Collector execute any transfers or assignments the Collector may from time to time deem necessary or convenient to enable him to effectually dispose thereof.

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Sec. 52. IMPORTATION OF SUBSTITUTES FOR BUTTER.

28. No oleomargarine, butterine, or any similar substitute for butter, shall be imported unless coloured a distinct pink colour by the admixture of a sufficient proportion of alkanet root, nor unless each package in which it is imported is distinctly branded with the name of the article contained therein.

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Sec. 53. SIZES OF PACKAGES FOR IMPORTATION OF SPIRITS, TOBACCO, ETC.

27. (1) Importations of spirits, opium, tobacco, cigars, cigarettes, and snuff shall be made only in packages containing not less than the following quantities:—

(2) Provided that importations may be made in less quantities, subject to the conditions that the duty is paid immediately on importation and that the Collector shall approve of such importation, being first satisfied that the goods are samples only, or are intended for private use only by the importer, or for medicinal use only, or are surplus ships’ stores.

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Sec. 54. STANDARD FOR TEA.

28. Tea which does not comply with the following standard of strength and purity shall be deemed unfit for human use:—

The extract obtained by boiling the tea with 100 parts by weight of distilled water for one hour shall be not less than 30 per cent.

The ash obtained by incinerating the tea in a porcelain crucible shall be not more than 8 per cent.

The portion of the ash soluble in boiling distilled water, called the “soluble ash,” shall be not less than 3 per cent.

29. The above percentages are to be calculated on the weight of the tea dried for three hours in a water bath with the water kept briskly boiling.

30. In cases where, as the result of the analysis, it appears that the tea is a prohibited import, the notice to the owner of the report of the analyst shall be in accordance with Form 7.

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SIGNAL WHEN REQUIRING SERVICES OF A CUSTOMS OFFICER.

31. The Master of a ship, who requires the services of a Customs officer on board his ship, shall hoist the British Union Jack at the peak; but if that flag is not on board he shall hoist in lieu thereof the code flag D, in the International Code of Signals (formerly Marryat, No. 2).

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IMPORTATION.

Sec. 64. Ship’s Report Inwards.

32. The report required by section 64 of the Act shall be in accordance with Form 8. Application to amend the inward manifest report of a vessel shall be in accordance with Form 8a. A list of stores shall be furnished with Form 8, and shall be in accordance with Form 9. A list of customable articles and opium owned by the Master, officers, and crew of the ship shall also accompany Form 8, and shall be in accordance with Form 9b.

33. Where stores are consumed in Australian ports, or in Australian waters, a consumption list according to Form 9a shall be furnished by the Master of the ship.

Entry of Goods.

34. When any person makes an entry of imported goods, he shall, on demand by an officer, produce the genuine invoice for the goods, which invoice shall be stamped with the Customs stamp and initialed by the officer.

Declarations as to Value of Goods for Home Consumption.

34a. (1) Invoices for goods dutiable at an ad valorem rate of duty from all countries for which entry is made shall show the fair market value for home consumption in the country of export, at the date of invoicing to Australia, of similar goods in similar quantities.

(2) The heading to the column in the invoice in which the particulars required by the last preceding sub-regulation shall be shown shall be as follows:—

“Domestic value f.o.b. (here insert ‘Port of Export’ or ‘Factory,’ or as the case may be) at date of invoicing to Australia, subject to                            % discount for cash and in/ex cluding cost of domestic outside casing.”

(3) The particulars required by sub-regulation (1) of this regulation shall be supported by a declaration in accordance with Form 9c in the schedule which shall be written, stamped, typewritten, or printed on the back of the invoice.

(4) In the case of goods exported direct from the United Kingdom to Australia for which the benefit of the United Kingdom Preferential Tariff is claimed a declaration in accordance with Form 9d in the schedule shall be made.

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Secs. 69-71.

35. Sight entries shall be in accordance with Form 10.

36. When a sight entry is tendered for part of the contents of an outside package, it must be accompanied by a declared entry for the remainder of the contents of the package.

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Sec. 68.

37. Entries for home consumption shall be in accordance with Form 11. On the declared copy of the entry the total number of packages must be stated in words.

38. Entries for warehousing shall be in accordance with Form 12, and the total number of packages must be stated in words on the declared copy of the entry.

39. Goods sent to a warehouse shall be accompanied by a cart note in triplicate in accordance with Form 13. One copy shall be returned, duly receipted, by the receiving officer to the officer by whom it was issued.

40. Transhipment entries shall be in accordance with Form 14. The total number of packages must be stated in words.

41. In the case of transhipment a security shall be given in such amount as the Collector requires. Such security shall be in accordance with Form 15, unless the transaction is covered by security already given in Form 22.

Delivery for Transhipment or Transfer under Transit Permit.

42. On delivering goods for transhipment or transfer under transit permit to a licensed carriage, boat, or lighter, the officer attending the importing ship shall fill up and sign a cart, boat, or lighter note in accordance with Form 16, two copies of which shall be taken with the goods by the person in charge of the carriage, boat, or lighter, who shall deliver such copies to the Customs officer on duty at the ship, or railway, in or by which the goods are to be exported or transferred. One copy of the cart, boat, or lighter note, duly receipted, shall be returned by the receiving officer to the officer by whom it was issued.

Sec. 72. Time for Making Entries.

43. Entries shall be made in the case of a steamer within one, and in the case of a sailing ship within two, clear working days from the date of the ship’s report inwards, or within such extended time as the Collector directs.

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Removal of Goods to King’s Warehouse.

44. Where goods are removed to a King’s warehouse a cart note, in accordance with Form 17, shall be used.

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Sec. 74. Unshipment without Entry.

45. The Collector’s permit to discharge goods before entry is passed shall be in accordance with Form 18.

Transit Permits.

46. When the owner of any goods in any ship which has arrived in any port from beyond the seas desires to transfer the goods by land or sea to any other port of the Commonwealth, the owner shall obtain a transit permit in accordance with Form 19 or Form 19a, and shall give security in such amount as the Collector requires. Security shall be in accordance with Form 20, unless the transaction is covered by security already given in Form 21 or 22.

47. Goods discharged from a ship, pursuant to a transit permit, shall, if not immediately laden in the ship or other conveyance in which they are intended to be carried, be secured in such manner as the Collector directs.

48. (1) The person taking out a Transit Permit shall, so soon as any of the goods have been shipped or otherwise forwarded, deliver to the Collector duplicate copies of a Despatch Note, in accordance with Form 23, properly filled in, and receipted by the Chief Officer of the receiving ship, or other person responsible for the conveyance of the goods to their destination.

(2) The Collector shall, if the conveyance is by sea, post one copy to the Collector at the port of destination of the goods, or, if the goods are, in course of transit, to be transferred to another vessel, to the Collector at the port of transfer, and shall cause the other copy to be attached to the ship’s clearance.

(3) The Collector at the port to which one copy of the Despatch Note is posted shall retain that copy, and return to the Collector at the port of despatch the copy originally attached to the ship’s clearance, with an indorsement showing the receipt or non-receipt of the goods, as the case may be.

(4) If, in course of transit, the goods are transferred to another vessel, fresh despatch notes must be made out at the port of transfer, and dealt with as prescribed in sub-clauses (2) and (3).

(5) If the conveyance is by land, the copies of the Despatch Note shall be posted (by different mails) to the Collector at the place of final destination, who will deal with them as prescribed in sub-clause (3).

(6) On arrival at the port of destination, the goods shall forthwith be entered for home consumption, warehousing, or transhipment.

WAREHOUSING AND WAREHOUSES.

Security.

49. Before a licence for a warehouse is granted, security in accordance with Form 24 shall be given to the satisfaction of the Collector.

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Sec. 80. Scale of Fees for Warehouses to be Paid by Licensees.

General and Private Warehouses.

50. In Sydney, Melbourne, Brisbane, Hobart, Adelaide, and Port Adelaide, Perth, and Fremantle, the annual fees to be charged for licences for general and private warehouses where the whole or half the services of a locker are not required shall be according to the following scale:—

51. In places other than those above specified, the annual licence-fee for general and private warehouses shall be as follows:—

(1) Where the whole services of a locker are required, £150.

(2) Where the half services of a locker are required, £100.

(3) Where the whole or half the services of a locker are not required, three-fourths of the tonnage scale of fees prescribed in the preceding regulation.

52. The tonnage capacity of each warehouse shall be calculated at the rate of 40 cubic feet to the ton, but so that not more than 10 feet above the level of each floor shall be included in the tonnage capacity.

53. The annual fee to be charged for licences, as general or private warehouses, of magazines, floating or otherwise, to be used for the purpose of storing explosives only, shall be £1.

54. When the whole or half the services of a locker are not required the services of a locker when required shall be paid for at the rate of Two shillings and sixpence per hour or part thereof. Provided that the Comptroller may waive this payment where the necessary attendance by a locker can be given without expense to the Department. The Comptroller may authorize the application of this proviso to warehouses of any class.

Machinery Warehouses.

55. In places other than Sydney, Melbourne, Brisbane, Hobart, Adelaide and Port Adelaide, Perth and Fremantle, the annual licence fees for each machinery warehouse shall be:—

(1) Where the whole services of a locker are required.......................£150

(2) Where half the services of a locker are required.........................£100

56. At all places where the whole or half the services of a locker are not required, the annual licence-fee shall be in accordance with the following scale, and the services of a locker when required shall be paid for at the rate of Two shillings and sixpence per hour or part thereof:—

Manufacturing Warehouses.

57. In places other than Sydney, Melbourne, Brisbane, Hobart, Adelaide and Port Adelaide, Perth and Fremantle, the annual fees to be charged for licences for manufacturing warehouses shall be the same as those prescribed for machinery warehouses in cases where the whole or half the services of a locker are required.

58. At all places where the whole or half the services of a locker are not required the annual licence-fee shall be £5, and the services of a locker, when required, shall be paid for at the rate of Two shillings and sixpence per hour or part thereof.

59. (1) Any factory licensed under the Excise Acts, as a factory wherein tobacco, cigars, cigarettes, and snuff are manufactured for export, may also be licensed as a manufacturing warehouse.

(2) The annual fee chargeable for such licence shall be £5.

(3) Such licence shall have effect so long only as the Excise licence is in force.

Licensing of Exhibitions and Show Grounds as General Warehouses.

60. (1) For the purpose of facilitating the exhibition of goods subject to the control of the Customs, the Show Grounds and the buildings thereon of any agricultural society or other public body may be licensed as general warehouses, and goods subject to the control of the Customs may be warehoused therein for the purposes of exhibition at a public show held on the grounds, but shall not be allowed to remain therein for a longer period than is reasonably necessary for such purposes.

(2) Before the licence is granted security shall be given in accordance with Form 25, in such amount as the Collector requires.

(3) The annual licence-fee under this regulation shall be £1, and the services of a locker when required shall be paid for at the rate of Two shillings and sixpence (2s. 6d.) per hour, or part thereof.

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Sec. 97. Removal of Goods from a Warehouse for Public Exhibition.

61. Prior to the removal of goods from a warehouse, for the purpose of public exhibition or any similar purpose, security shall be given in such amount as the Collector requires. The security shall be in accordance with Form 26. Cinematograph films as ordinarily used for the purpose of profit are not to be regarded under this regulation as for the purpose of public exhibition.

Sec. 87. Sorting, Bottling, Packing, or Re-packing Goods in Warehouse.

62. The goods hereunder specified may be sorted, bottled, packed, or re-packed (as the case requires) in a warehouse into packages containing not less than the quantities hereunder specified:—

63. Goods entered for export or for ship’s stores may be packed or re-packed into packages of sizes approved by the Collector.

64. For travellers’ samples tobacco may be re-packed into packages of not less than one pound net weight, and cigars into boxes of not less than 25 in number.

65. In the case of ad valorem goods a re-pack may be allowed of packages containing goods where the duty on the re-packed goods is not less than 20s.

66. As to goods not provided for in the Regulations, the Minister may by notice in the Gazette permit any such goods to be sorted, bottled, packed, or re-packed on such conditions and under such restrictions as are specified in the notice.

67. Goods sorted, bottled, packed, or re-packed in a warehouse may be labelled or marked in such manner as the Collector approves, provided that no misleading label or mark shall be placed on them.

68. Any goods sorted, bottled, packed, or re-packed under these Regulations may be delivered from the warehouse in the specified quantities.

69. Applications for permission to sort, bottle, pack, or re-pack any goods in a warehouse shall be in accordance with one of the Forms 27, 28, and 29, as the case requires.

Sec. 89. MANUFACTURING IN LICENSED WAREHOUSES.

General Provisions.

70. Manufacturing may be carried on in a manufacturing warehouse under and subject to these Regulations—

(a) Imported and Australian goods may be used in the manufacture.

(b) Australian and imported goods shall, until used, if the Collector so directs, be kept separate from each other.

(c) All operations shall, subject to these Regulations, be conducted in such manner as the Comptroller directs.

(d) The manufacturer shall keep such books and accounts, and render such returns as the Comptroller directs.

(e) The labelling and marking of the goods manufactured shall be subject to the approval of the Collector.

(f) The Collector may make such allowances for waste as he deems just, subject to the approval of the Comptroller.

(g) The goods manufactured shall be subject to the control of the Customs until delivery for home consumption or until exportation.

Provisions Relating to Manufacture for Home Consumption.

71. The following articles may be manufactured for home consumption, viz.:—

and any other articles that the Minister specifies by Gazette notice, and under such restrictions and conditions as the Minister prescribes in each case.

72. On entry for home consumption, the finished article shall be liable to duty, or free of duty, as hereunder specified:—

(a) If the article would, if imported, be free of duty, then it shall be free. In the case of Cloth Oil, before such is delivered free of duty under the Tariff item, the owner shall give security to the satisfaction of the Collector that it will be used only as Cloth Oil, and evidence that it has been so used shall be produced to the satisfaction of the Collector when required by him.

(b) If the duties on goods used in a manufacturing warehouse for the manufacture of articles for home consumption, after due allowance for waste, total less than the import duty on the finished article, then the finished article may be cleared for home consumption on payment of such total. In other cases the finished article shall be dutiable as if it had been imported in its finished state. But no finished article subject to duty of excise shall be cleared for home consumption without payment of such duty.

(c) If the finished article contains imported spirits, it shall be chargeable with the Customs duty applicable to it if imported, but if the spirits used in the manufacture were Australian spirits, the duty payable shall be:—

(1) the Excise duty chargeable on the spirits contained in the article plus the Customs duty on other dutiable ingredients (if any); or

(2) an amount equal to the import duty on the finished article.

Provided that if the duty chargeable under paragraph (2) be less than the Excise duty on the spirit contained in the article, the goods shall be delivered for home consumption on payment of such Excise duty.

(d) If the residue of the material left after manufacture is an article which would be dutiable on importation, that article may be delivered on payment of the import rate of duty leviable thereon.

Provisions relating to Manufacture for Export.

73. The following articles may be manufactured for export, viz.:—

and any other articles the Minister specifies by Gazette notice, and under such restrictions and conditions as the Minister prescribes in each case.

74. The following special provisions shall apply to the manufacture for export of tobacco, cigars, cigarettes, and snuff:—

(a) The warehouse where the manufacture is carried on shall be licensed as a factory under the Excise Act 1901-18.

(b) An entry of the leaf tobacco shall be made, specifying that it is for the manufacture of tobacco, cigars, cigarettes or snuff, for export, and the name of the factory stated where the manufacture is to be carried on.

(c) Before the entry is passed, security shall be given to the satisfaction of the Collector that all tobacco, cigars, cigarettes and snuff manufactured from the leaf tobacco shall be exported.

(d) After the entry has been passed, the leaf tobacco shall forthwith be conveyed in a licensed carriage, or under the personal supervision of an officer, to the factory specified in the entry.

(e) The leaf tobacco shall be kept at the factory separate from all other leaf tobacco, and shall be separately manufactured into tobacco, cigars, cigarettes or snuff, and all stems, refuse, clippings, or waste arising from the manufacture shall be kept separate from all other stems, refuse, clippings, or waste.

Provided that Australian leaf tobacco may be used in conjunction with imported leaf, but in such cases all stems, refuse, clippings, or waste arising from the use of Australian leaf shall be kept separate from those arising from the use of the imported leaf.

(f) All stems, refuse, clippings, and waste arising from the manufacture shall be weighed by an officer and then destroyed in such manner as the Collector directs.

(g) All vessels, trays, and machinery used in the manufacture, or on which the leaf tobacco while undergoing manufacture is placed, shall have a notice affixed thereto containing the words “Under Customs Control. For export only.”

(h) All tobacco manufactured from the leaf tobacco shall be put up up in packages of such size and weight as the Comptroller directs, and the manufacturer shall mark on each external package his name and address, a consecutive number, the gross weight of the package, the net weight of the contents, and the words “For export only.”

(i) All cigars and cigarettes manufactured from the leaf tobacco shall be put into boxes of a size approved by the Comptroller, and the manufacturer shall mark on each box the factory number, the State number, and the words “For export only.”

(j) If any package or box containing any tobacco, cigars, cigarettes or snuff manufactured from the leaf tobacco is enclosed in any outer cover, the manufacturer shall mark on the outer cover his name and address, the net weight of the contents, and the words “For export only.”

(k) All tobacco, cigars, cigarettes and snuff manufactured from the leaf tobacco shall be kept in a safe store-room approved by the Collector, separate from any other tobacco, cigars, cigarettes and snuff, and every door to the store-room shall be provided with a lock supplied by the Collector at the expense of the manufacturer, and the key shall be kept by an officer.

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REDUCING AND BOTTLING OF SPIRITS IN BOND.

75. (a) Bulk Spirits, in warehouse, may, by permission of the Collector, be reduced in strength and bottled in the warehouse for home consumption or for exportation.

(b) All Spirits reduced in the warehouse shall be put into bottles or flasks such as are ordinarily used in the trade and shall be packed in cases each containing not less than one dozen reputed quarts, or two dozen reputed pints, or their equivalent in other sizes. The bottles in each case shall be of uniform size provided that any class or size of container may be used for samples intended for display only. The cases into which reduced imported spirits are packed for exportation shall be marked “For Export Only,” and such spirits shall not be deliverable for home consumption.

(c) A label shall be affixed to each bottle giving a true description of the contents. The label may contain a statement that the spirits have been bottled under Customs control. No label shall be used unless it has been submitted to and approved of by the Collector.

(d) Where the strength of any package of imported spirits to be reduced is under proof, duty shall be paid, prior to reducing, on the difference between the liquid and proof gallons of such spirit before reducing; provided that duty shall not be paid on under proof spirits to be reduced for exportation only.

(e) Upon entry for home consumption duty shall be payable on the reduced spirits at per proof gallon as follows:—

(i) If Australian—at the rate of the Excise Tariff applicable.

(ii) If imported—at the Customs Tariff applicable to spirits exceeding the strength of proof.

(f) An allowance not exceeding 1 per cent. may be made by the Collector for bonâ fide waste in the process of reducing and bottling.

(g) Duty shall be paid forthwith on any residue remaining from reducing and bottling operations. Any residue from bottling and reducing imported spirits for exportation shall be chargeable as proof.

(h) Duty shall be paid on packing materials (other than Australian or duty paid materials) on clearance of the spirit for home consumption.

76. The operations of reducing and bottling shall be carried out under the supervision of a locker, but if his services are not available, under the supervision of a special officer whose services shall be paid for at the rate of 2s. 6d. per hour or part thereof by the person applying for permission to reduce and bottle the spirits.

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Sec. 99. RE-GAUGE, ETC., OF GOODS.

77. (1) Any owner may, on application in accordance with one of the Forms 27 or 28 as the case requires, and on payment of any expense in connexion therewith, obtain a re-guage, re-measure, re-weigh, or re-examination of any goods in a licensed warehouse.

(2) The Collector may at any time cause a re-gauge, re-measure, re-weigh, or re-examination of any goods to be made at the expense of the Customs.

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Sec. 104. DELIVERY FROM WAREHOUSE.

For Home Consumption.

78. The entry for home consumption shall be in accordance with Form 30.

79. The total number of packages must be stated in words on two copies of the entry, one of which shall be forwarded to the Locker as an authority for the delivery of the goods.

80. Warehoused goods dutiable at fixed rates may, subject to the provisions of section 99 of the Customs Act, be cleared and delivered at original quantity and strength, if the owner so desires.

For Exportation.

81. The entry for exportation, ex warehouse, shall be in accordance with Form 31.

82. Goods sent from a warehouse to a wharf or station for exportation shall be accompanied by a cart note in Form 32, which shall be returned duly receipted by the receiving officer to the officer by whom it was issued.

83. If considered necessary by the Collector, warehoused goods entered for exportation shall, at the expense of the owner, be re-weighed, re-measured, re-examined, or re-gauged, as the case requires, immediately before delivery from the warehouse.

84. The owner of any warehoused goods entered for exportation shall give security in accordance with Form 33 to such amount as the Collector requires, unless the transaction is covered by security already given in Form 22.

85. If goods, after delivery for shipment, are not shipped, they shall be placed in a warehouse.

86. If goods removed for shipment at another port are not produced or shipped, and a satisfactory explanation for their non-production or non-shipment is not made to the Collector, duty must be paid thereon by the owner.

For Removal.

87. The entry for removal shall be in accordance with Form 31 or Form 34, as the case requires.

88. Goods sent from a warehouse to a wharf or station for removal or transfer shall be acccompanied by a cart note in Form 32, which shall be returned duly receipted by the receiving officer to the officer by whom it was issued.

89. When goods are entered for removal or transfer, the owner shall, prior to their removal, give security in accordance with Form 33 in a sum equal to the amount of the duty payable on the goods, unless the transaction is covered by security already given in Form 22.

90. Prior to the removal of goods from one warehouse to another, the goods shall, at the expense of the owner, be re-gauged, re-weighed, or re-measured, as the case requires, and the owner shall, on demand, pay the duty on any deficiency thereby ascertained.

91. When goods are removed coastwise or inland, a despatch note, in accordance with Form 35, shall be made out, in duplicate, and action taken as prescribed in regulation 48.

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DUTY-PAID OR FREE GOODS NOT TO BE STORED IN A WAREHOUSE.

92. Any goods remaining in a warehouse after payment of duty shall, so far as the Customs are concerned, remain at the risk of the owner, and the Customs shall not be liable in any way to any claim of any kind whatsoever in connexion therewith. Any such goods may, after due notice to the owner, be removed by the licensee on the order of the Collector.

93. No duty-paid or free goods shall be received into any licensed warehouse without the special authority of the Collector.

Sec. 107. KING’S WAREHOUSES.

Rent and Charges Payable for Goods Warehoused in a King’s Warehouse.

94. (1) Rent and charges according to the following scale shall be paid in respect of goods warehoused in any King’s Warehouse:—

Rent and Charges Payable for Goods Warehoused in a King’s Warehouse—continued.

Provided that in cases where labour for the receipt and delivery of goods is not provided by the Customs but by the importer at his own expense, the charges under the heading “Receipt and Delivery” shall be one-half of those provided in the above scale.

(2) The minimum charge in respect of rent under this regulation shall be 1d.

(3) Goods not otherwise specified shall be rated according to weight or measurement at the option of the Collector.

(4) Where charges are levied by weight or measurement at per ton, fractional parts shall be charged in proportion.

(5) When goods are re-packed into smaller quantities, no extra charge under the heading “Receipt and Delivery” shall be made on account of the re-pack.

(6) The charge for re-gauging or re-weighing bulk spirits or other liquids in bulk shall be 1s. per vessel.

(7) The charge for each re-pack, re-weigh, or re-examination shall be calculated upon the time occupied in the completion of the operation at the rate of 2s. 6d. per hour. For any broken period of one hour not exceeding thirty minutes, 1s. 6d. shall be the charge.

Bond Certificates.

94a. (1) Every owner of goods warehoused in a King’s Warehouse shall make out and tender to the Collector, before any of the goods are cleared, a Bond Certificate in accordance with Form 35a in the Schedule.

(2) If the Collector is satisfied as to the correctness of the particulars contained in the Bond Certificate, he shall sign the Certificate and return it to the owner, who shall sign and hand to the Collector a receipt in accordance with Form 35b in the Schedule.

(3) The owner of the goods in respect of which a Bond Certificate has been issued may indorse on the Bond Certificate authority for the delivery of the goods to some other person or firm, and further indorsements of a like nature may be made on the Certificate by successive owners of the goods.

(4) If it is desired to transfer a portion only of the goods in respect of which a Bond Certificate has been issued, the Certificate must be surrendered to the Collector for cancellation, and fresh Certificates may be issued as required.

(5) Goods for which a Bond Certificate has been issued shall not be delivered from the warehouse except on an entry made by the person whose name appears on the Certificate as owner of the goods or by his duly accredited agent, and on production of the Certificate issued in respect of the goods.

Sec. 72 (a). RENT AND CHARGES PAYABLE FOR GOODS DEPOSITED IN KING’S WAREHOUSE BY ORDER OF COLLECTOR.

95. (1) Rent and charges according to the following scale shall be paid in respect of goods deposited in any King’s Warehouse by order of the Collector:—

Rent and Charges Payable for Goods Deposited in King’s Warehouse by order of Collector—continued.

Where the delivery is effected by the importer at his own expense, half fees only will be charged.

(2) Cartage.—In all cases where cartage is charged in addition to the rates set out above, the actual amount paid for such cartage only is to be charged. Such rate should not exceed the current rate at time of warehousing the goods.

(3) Where charges are levied by weight or measurement at per ton, fractional parts shall be charged in proportion.

(4) Goods not otherwise specified shall be rated according to weight or measurement at the option of the Collector.

96. Dutiable postal articles unclaimed within the time allowed by the Postal Regulations may be removed to the King’s Warehouse and dealt with under section 72 of the Customs Act 1901-1920.

97. The following charges are to be levied upon postal articles removed to the King’s Warehouse:—

(a) Receipt and delivery, 1d. each parcel.

(b) Rent per week or part of a week, 1d. for parcels not exceeding 3 lbs. in weight, and 1d. per each additional 3 lbs., or part thereof. Provided that where in the opinion of the Collector, the goods are of such value as to require special precautions for safety, the rent prescribed by Regulation 95 shall be leviable.

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Sec. 114. EXPORTATION.

Stiffening Permit.—Entry Outwards and Entry for Export.

93. The permission of the Collector to stiffen a ship shall be in accordance with Form 36.

99. The entry of a ship outwards shall be in accordance with Form 37.

100. The entry of goods (including ship’s stores) for export shall be in accordance with Form 38.

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Sec. 119. CLEARANCE.

101. The outward manifest shall be in accordance with Form 39.

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Sec. 118.

102. Permission for the clearance of a ship, prior to the production to the officer of all the goods included in the ship’s inward report, may be granted by the Collector, on application being made in accordance with Form 40.

103. The Certificate of Clearance to be issued to the Master of a ship shall be in accordance with Form 41.

104. In the case of a vessel clearing for an oversea destination viâ an Australian port or ports the Master shall take out, before or at the time of clearance, a transire for such port or ports in accordance with Form 54a. If no goods subject to the control of the Customs are carried for any Australian port, the Master shall indorse the transire, “No under-bond goods,” and/or if no goods are carried which are the subject of any prohibition of exportation, the Master shall indorse the transire, “No restricted exports”. The transire shall be presented to the Customs at each port of call in Australia. At each such port, except the final port, it shall be stamped “Produced” and returned by the Customs to the Master or Agent of the vessel for presentation at the next port of call. At the last port of call in Australia the transire shall be retained by the Customs.

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Sec. 126. LANDING CERTIFICATE.

105. The certificate referred to in section 126 of the Act shall be in accordance with Form 42, and may be given by an officer of Customs at the port where the goods are landed, or by any British Consul, or other British official, or, in places where there is no officer of Customs or British Consul, or other British official, by a British resident.

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Sec. 127-129. SHIP’S STORES.

106. The prescribed allowance of ship’s stores shall be such as the Collector, having regard to the voyage to be undertaken and to the number of the crew and passengers to be carried, determines in each case.

107. (1) Application for the supply of goods as ship’s stores ex warehouse, under drawback, or transhipped, may be made by the Master or Agent of the ship.

(2) The application shall be in accordance with Form 43.

(3) Security shall be given in accordance with Form 44.

108. The Master or Mate of the ship shall give a receipt for all stores received on board, in accordance with the preceding regulation.

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Sec. 141. STANDARDS FOR CONDENSATIONS, ETC.

109. The following shall be the standards according to which duty shall be charged on—

Concentrated Japan of a consistency that by the addition of an equal weight of Turpentine produces a Japan of ordinary consistency.— One gallon of the Concentrated Japan to be deemed equal to two gallons of the Japan of ordinary consistency.

Fruit Extracts and Concentrated Fruit Juices (non-spirituous).

Duty shall be charged on the quantity or equivalent of fresh fruit juices into which such fruit extracts and concentrated fruit juices can be converted as shown by chemical analysis, provided that in cases where the manufacturer states a degree of concentration greater than that shown by chemical analysis duty shall be charged in accordance with the degree of concentration stated by the manufacturer.

Solcof Coffee.

One lb. of Solcof shall be deemed equal to 3 lbs. of coffee.

Extract of Opium.

One lb. of extract of opium shall be deemed equal to 2 lbs. of ordinary free opium.

Egg Albumen or Egg Yolk, or both combined, in liquid form.

22.9 ozs. of either egg albumen or egg yolk, or both combined, in liquid form, shall be deemed equal to one dozen eggs.

Opium for Medicinal Purposes.

The standard for opium for medicinal purposes, and opium contained in any medicinal preparation, is dependent upon the morphine content of the opium as ascertained by analysis of a sample dried to constant weight at a temperature of 60° centigrade. Opium having a morphine content of not more than 10½ per cent. is chargeable with duty at the rate per lb. imposed by the Customs Tariff in force at the date of entry for home consumption. Where the morphine content exceeds 10½ per cent. the rate applicable is found by multiplying the Tariff rate by the percentage of morphine content and dividing by 10½.

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Sec. 150. SAMPLES ALLOWED FREE OF DUTY.

(The whole allowance may be taken from one package.)

110. The following samples may be allowed free of duty:—

Wines or Spirits in bulk.—From casks of 20 gallons or under 1 gill. From casks containing more than 20 gallons, 2 gill per cask for the first 50 casks. From each additional cask, 1 gill; provided that not more than 4 liquid gallons shall be allowed from any one shipment. Second and subsequent samples may be taken on payment of duty thereon.

Wines or Spirits in bottle.—1 bottle for each consignment not exceeding 100 cases. For every additional 100 cases, 1 bottle; but not to exceed half a case for any one consignment. No sample shall be given when the importation is under 10 cases.

Ale or Stout in bulk.—1 gill from each cask.

Ale or Stout in bottle.—1 bottle from each brew.

Tobacco, manufactured.—Quarter of a lb. for every ten outside packages irrespective of size, but not exceeding 3 lbs. on any one line.

Tobacco, unmanufactured.—Samples may be delivered as under:—

For any package under 1 cwt..........................4 ozs.

For every additional cwt..............................4 ozs.

but not to exceed 2 lbs. in any one line.

Cigars and Cigarettes.—Quarter of lb. per package of not less than 40 lbs., but not to exceed 1½ lbs. in any one line.

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Sec. 151 and Customs Tariff.

GOODS AND SAMPLES EXPORTED AND AFTERWARDS RE-IMPORTED.

111a. The conditions under which goods the produce of Australia may be brought back to Australia free of duty, shall be as follow:—

(1) The Minister must be satisfied that the bringing back of the goods will not unfairly disturb the market for similar goods in Australia generally, or in the place where the goods are proposed to be landed.

(2) The goods must he brought hack to Australia within two years or such longer period as the Minister may allow from the date of their exportation.

(3) The character of the goods must in no way have been altered during the interval between their exportation and their return to Australia.

(4) Drawback of Excise duty on the whole or any part of the goods must not have been paid.

(5) If an export entry was passed in respect of the goods, the Collector must be satisfied that the goods brought back to Australia are the goods or part of the goods specified in such export entry.

(6) If an export entry was not passed in respect of the goods, the Collector must be satisfied by statutory declaration, or otherwise, that the goods have been brought back to Australia within two years or such longer period as the Minister may allow from the date of exportation therefrom.

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SAMPLES OF DUTY-PAID GOODS.

111b. (1) The conditions under which samples of duty-paid goods sent out of Australia may be re-imported or brought back to Australia free of duty, shall be as follow:—

(a) The goods shall be inspected by an officer prior to shipment.

(b) An export entry, in accordance with Form 38, shall be made and passed giving full particulars of the samples intended to be shipped.

(c) Drawback of duty must not have been paid thereon.

(d) The goods must be re-imported into Australia within twelve months from the date of their exportation therefrom.

(e) The goods shall, on re-importation, be entered as “Returned Samples”, and shall be verified, by an officer, with the original export entry.

(2) Where services are performed by an officer in pursuance of this regulation—

(a) if the services are performed during official hours (8 a.m. to 5 p.m.) they may be charged for at the rate of 2s. 6d. per hour;

(b) if the services are performed outside official hours they may be charged for in accordance with regulation 22 (1) (a).

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Sec. 158. UNDERVALUATION OF GOODS SUBJECT TO AD VALOREM DUTY.

112. Whenever the Collector has detained any goods and assessed their value, he shall forthwith forward to the owner of the goods, at his last-known residence or place of business, a written notice of the assessment.

113. The value assessed by the Collector shall be taken to be the value of the goods for duty, unless within two days (or such further period as the Collector considers necessary) after notice of the Collector’s assessment has been forwarded, the owner of the goods objects thereto in writing, and requests that the value be ascertained by experts.

114. If the owner objects to the Collector’s assessment and requests that the value of the goods be ascertained by experts, the following course shall be followed:—

(a) One expert shall be appointed by the owner, and another by the Collector.

(b) The Collector shall then appoint a meeting of the experts, and shall himself be present at the meeting.

115. If the expert appointed by the owner of the goods fails to attend the meeting, the value of the goods as assessed by the Collector shall be taken to be their value for duty.

116. If the experts at the meeting agree upon the value of the goods, the value so agreed upon shall be taken to be the value for duty.

117. (1) If the experts at the meeting fail to agree upon the value of the goods, they shall appoint a third person, approved by the Collector, to act as umpire.

(2) If the experts cannot agree upon the appointment of an umpire, the Collector shall make the appointment.

118. (1) The umpire shall, within such time as is fixed by the Collector, or as is reasonable, assess the value of the goods and notify the Collector in writing of his assessment thereof.

(2) The value of the goods as assessed by the umpire shall be taken to be the value of the goods for duty.

119. When, as herein provided, the value of the goods has been decided, the Collector shall give notice in writing of the decision to the owner, who shall forthwith amend his entry in accordance therewith.

120. The experts and umpire appointed for the purpose of these Regulations shall each receive a fee of not more than three guineas, to be determined by the Collector.

121. The costs of the valuation shall be paid by the owner if the decision is against him, otherwise they shall be paid by the Customs.

122. Every expert and umpire shall, before acting, make a declaration in accordance with Form 45.

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Sec. 161. PURCHASE OF GOODS BY THE CUSTOMS.

123. (1) When in the opinion of the Collector it is expedient for the protection of the revenue to exercise the power of purchase of goods conferred by section 161, he shall serve upon the owner of the goods a notice of seizure in accordance with Form 46.

(2) All goods so seized shall be sold by auction or public tender as the Comptroller directs.

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Sec. 162. DEPOSITS OF DUTY.

124. The provisions of section 162 shall apply to the following goods:—

Travellers’ samples;

Goods imported for the purposes of public exhibition or entertainment, but not including theatrical costumes, scenery, or property, or cinematograph films as ordinarily used for the purpose of profit;

Goods the personal property of tourists or temporary residents;

Wedding presents; and

Goods imported into Australia for the purpose of being repaired, put together, or, subject to the approval of the Collector, for other industrial purposes.

Provided that—

(a) the owner makes application, in accordance with Form 47, to the Collector for permission to take delivery of the goods, and states therein a description of the goods, and the purpose for which they are imported;

(b) the goods are examined by an officer before delivery;

(c) notice of intention to pack for export is given to the Collector, and the goods are examined by an officer before shipment for export; and

(d) the goods are exported within six months from date of importation, and an export entry in accordance with Form 38 is made and passed at time of export.

Perishable Goods.

125. An importer may, in anticipation of entry, deposit with the Collector a sum of money to cover the duty on any perishable goods imported in any ship.

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Sec. 163. REFUNDS, REBATES, OR REMISSIONS OF DUTY.

126. (1) Claims for refund, rebate, or remission of duty shall be made, in accordance with Form 48 or 48a, as the case requires, to the Collector at the port where the duty has been paid or is payable.

(2) Claims shall be made not later than three days after the goods have passed from the control of the Customs or the duty has been paid, or within such further time not exceeding one week as the Comptroller, in writing, allows, and unless so made as aforesaid no claim shall be received or allowed. Provided that, where it is clear on the face of the invoice and entry that duty has been overpaid, a refund of the duty overpaid may be allowed, although the claim for refund has not been made within the prescribed times.

127. Where a claim is made on the ground that goods have been pillaged during the voyage, it must be accompanied by a declaration in accordance with Form 49.

128. In cases where there is clear evidence that any goods entered have not been landed from or are not in any importing ship, a refund or remission of duty may be allowed by the Collector.

Sec. 168. DRAWBACKS OF DUTY.

Goods on which Drawback may be Allowed.

129. Drawback of the full amount of duty paid shall be allowed on all imported goods (other than spirits, including perfumed, wine, beer, tobacco, cigars, cigarettes and opium) which are exported in the original packages in which they were imported, or in packages packed in the presence of an officer. Provided that drawback shall not be allowed in respect of goods which are exported in other than original packages, unless the goods are exported within three years from date of payment of duty.

130. (1) As to articles manufactured in Australia, drawback may be allowed on the actual quantity of imported material used in their manufacture, to the extent of the duty paid on original importation.

(2) Drawback under this regulation shall only be allowed in respect of such material as the Minister specifies by Gazette notice, and under the conditions and restrictions prescribed in the notice.

Sugar used in Making Jam and other Goods.

131. (1) Subject to the Customs Act 1901-1920, drawback may be allowed on imported sugar used in the manufacture (during the calendar year in which the claim for drawback is made or during the preceding calendar year) of the articles enumerated in the next sub-regulation on the exportation of the articles, provided the Collector is satisfied—

(a) that the articles were made at the factory specified in the declaration on the export entry (Form 50) 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 articles; and

(c) that the drawback claimed would not, if added to the drawback (if any) previously allowed in respect of any similar articles 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 articles during that year.

(2) No allowance shall be made for sugar contents in excess of the following proportions to the total weight of the articles:—

(3) The declaration on the export entry in cases provided for by this regulation shall, when the exporter is the manufacturer, be in accordance with the second form of declaration contained in Form 50.

(4) When the exporter is not the manufacturer of the articles, the Collector must be satisfied, by statutory declaration made by the manufacturer, that the drawback is due.

Drawback on Oils.

132. (1) The provisions of this regulation shall apply in relation to drawback on oils exported or to be exported—

(a) Where the oil is in the same condition and in the original packages in which it was imported—

(i) Samples shall be taken and dealt with in accordance with this regulation.

Provided that where the oil is in the original drums (not casks) which bear the import seals and capsules, or in tins which have remained in their original cases, and the Collector is satisfied that the packages have not been tampered with and are in the same state as when imported, he may dispense with the taking of the samples.

(b) Where the oil is in the same condition, but not in the original packages in which it was imported—

(i) Samples shall be taken and dealt with in accordance with this regulation;

(ii) If the oil has been re-packed into casks, the bung and spile of each cask shall be sealed with sealing wax;

(iii) If the oil has been re-packed into packages other than casks, the packages shall be sealed or secured to the satisfaction of the Collector;

(iv) All oil re-packed in accordance with either of the two preceding paragraphs of this regulation shall, until shipment, be stored to the satisfaction of the Collector.

(c) Where the oil is a blend made from imported oils—

(i) Samples shall be taken in accordance with this regulation from the original packages of the constituent oils before they were blended and from the blended oil;

(ii) If the oil has been re-packed into casks, the bung and spile of each cask shall be sealed with sealing wax;

(iii) If the oil has been re-packed into packages other than casks, the packages shall be sealed or secured to the satisfaction of the Collector;

(iv) All oil re-packed in accordance with either of the two preceding paragraphs of this regulation shall, until shipment, be stored to the satisfaction of the Collector;

(v) The drawback entry shall contain full particulars of the oils used in blending and of any other materials that are added to them.

(2) Samples under this regulation shall be taken by an officer in duplicate and shall be sealed and labelled for identification, and one part shall be supplied to the exporter and the other submitted for analysis.

(3) All packing, re-packing, and blending shall be done under the supervision of an officer.

(4) Where the exporter desires to store on his premises for future export oils which have been re-packed or blended under supervision, the drawback officer shall furnish to the Collector a re-pack sheet containing full particulars with regard to the nature and quantity of the oils, and on shipment that quantity shall be written off the re-pack sheet.

(5) No drawback claim shall be passed for payment unless the result of the analysis of any samples taken under this regulation confirms the nature and classification of the oils as described in the entry and claim.

Second-hand Goods.

133. No drawback of duty shall be allowed on second-hand goods, that is, goods which after first importation have been used. Provided that no article shall be deemed second-hand because of the temporary use of the article for the purpose of inspection or exhibition only. This proviso does not apply to cinematograph films as ordinarily used for the purpose of profit.

Items Less than £1.

134. Several items of drawback, although each is less than £1, may be included and allowed in one claim or debenture if they total not less than £1.

Notice of Intention to Pack.

135. When goods to be exported under drawback require to be packed for that purpose, the owner shall give written notice in accordance with Form 51 to the Collector of his intention to pack at least six working hours before packing, and the packing shall be done in the presence of an officer.

Packing.

136. All goods entered for drawback shall be examined by the proper officer.

137. Every facility desired must be given to the examining officer to enable him to superintend the examination and packing of goods entered for drawback, and to take a correct account thereof.

138. Upon the completion of the packing the goods must be secured to the satisfaction of the proper officer, and a distinctive mark or label placed on each package, which shall then be despatched in charge of a licensed carrier into a Customs shed, or delivered to the custody of the export officer for shipment; or if not forthwith so removed, they must be deposited in some secure room or other place approved by the Collector, under the lock of the Crown, or under seal, until removal for shipment.

139. Should the Collector desire, any goods already packed may be re-opened or re-examined after having been passed by the drawback officer; and the unpacking or re-packing of such goods shall be conducted by, or at the expense of, the exporter.

140. If the exporter cannot specify the number of packages in the entry at the time of passing, the number may be inserted prior to the removal of the packages.

Entry for drawback.

141. An export entry must be made, in accordance with Form 50, and a despatch note prepared in accordance with Form 52. The declaration must be made on one copy of the entry.

142. The entry shall specify any goods made in Australia from imported duty-paid material, and the quantity and value of such material.

143. The amount of drawback claimed, or to be claimed, upon goods shall in no case be included in the value for drawback.

Goods entered for drawback transferred to another Port for Exportation.

144. If goods entered for drawback are transferred to another port or to another State for exportation—

(a) Security for exportation of the goods in accordance with the entries passed shall be given by the owner.

(b) Export entries, in accordance with Form 50, and despatch notes, in accordance with Form 52, shall be passed, and the despatch notes shall be dealt with as prescribed by regulation 48.

(c) The shipment shall be certified by the Examining Officer and the officer of the vessel which carries the goods to the port of exportation.

(d) The goods shall be entered on the Transire as “under drawback,” and until exportation shall be subject to the control of the Customs.

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Sec. 172.

145. Drawback debentures shall be in accordance with Form 53.

Payment of Drawback in certain Cases.

146. The Comptroller may cause any drawback debenture to be passed for payment although these Regulations may not have been strictly complied with.

Payment for Officers’ Services.

147. Exporters of goods for drawback shall pay to the Collector a charge of 2s. 6d. per hour, or any portion of an hour, for the time an officer is employed on their application under these Regulations within official hours, and any other expense incurred on their behalf, and no debenture shall be passed for payment until such charges and expenses have been paid. Provided that the charge for an officer’s services outside official hours (8 a.m. to 5 p.m.) shall be in accordance with regulation 22 (1) (a).

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Secs. 178, 179. COASTING TRADE.

148. The Master of every ship trading only within the limits of the Commonwealth shall take out a Transire in accordance with Form 54 for each voyage of his ship, or, at the discretion of the Collector, may be granted a General Transire in Form 57, to be in force for a period of six months from the date of issue.

149. Despatch Notes shall in all cases be furnished for goods carried subject to the control of the Customs and shall be dealt with as prescribed by regulation 48. (See also regulation 91.)

150. In cases where the Master has been granted a General Transire under these Regulations the following conditions shall apply:—

(a) The Master shall keep on board a cargo-book in accordance with Form 56, in which shall be entered—

The name of the ship and her Master;

The Port to which the ship belongs;

and in regard to each voyage—

The Ports to which the ship is bound;

A description of all goods shipped under Customs control;

The names of shippers and consignees of goods under Customs control;

The date of delivery of goods under Customs control at each port of discharge; and

The times of arrival at, and departure from, each port.

(b) Before departure from any port at which goods under Customs control have been received, the Master shall enter particulars of such goods in the cargo-book and shall produce the same to an officer, who, if satisfied as to its correctness, shall sign the entry.

(c) Forthwith on arrival at any port for which goods under Customs control are being carried the Master shall deliver to the proper officer the Despatch Notes relating to such goods together with a copy in duplicate of the entries in his cargo-book relating to the same.

(d) The Master shall on demand produce the cargo-book for the inspection of any officer, who may take extracts from or make any entries therein.

(e) The Master shall account, to the satisfaction of the Collector, for all goods subject to the control of the Customs carried by his ship.

151. Prior to the issue of a General Transire the owner of the ship in respect of which the transire is to be issued shall furnish security in accordance with Form 58, and in a sum to be determined by the Collector.

152. In cases where the Master has not been granted a General Transire under these Regulations, the following conditions shall apply:—

(a) The Master shall, if required by the Collector, give security in such sum as the Collector requires to account to the satisfaction of the Collector for all goods subject to the control of the Customs carried by his ship.

C. 14446.—2

(b) Before his ship departs from any port the Master shall make out in duplicate a transire in accordance with Form 54 containing full particulars of all goods subject to the control of the Customs shipped on his ship. If such goods are carried for more than one port, separate transires must he made out in duplicate in respect of each port.

(c) The transire in duplicate shall be presented to the Collector, who, if satisfied that it is correct, shall sign one of the duplicates and return it to the Master and shall retain the other.

(d) The Master’s duplicate of the transire shall be carried on the ship in which the goods specified therein are carried.

(e) Forthwith after arrival at any port the Master shall report the ship by delivering to the Collector the transire and despatch notes relating to the goods under Customs control to be landed at that port. If required by the Collector the transire shall be delivered to him in duplicate.

(f) If for any port there are no goods under Customs control to be landed the transire shall nevertheless he delivered in accordance with this regulation, indorsed with the words “No under-bond goods.”

153. The Master of every coasting ship shall load and discharge cargo subject to Customs control at a port only, and, except by permission of the Collector, only on the working days and during the working hours prescribed under section 28 of the Customs Act 1901-1920 (regulations 19, 20 and 21), and shall permit an officer to examine the cargo of his ship or any part of it.

Transfer of Dutiable Goods by Inland Carriage.

154. When dutiable goods are transferred by inland carriage the Consignor shall present to the Collector a transire (in duplicate), in accordance with Form 55. One copy of the transire shall be retained by the Collector and the other forwarded by him to the officer at the place of destination of the goods.

Maximum Weight of Goods for Inter-State Transfer.

155. The maximum weight of any package of grain, salt, ores, or bagged goods of any description, or of any roll or package of hides, for conveyance from any State to any other State shall not, taken together with the weight of the containing package, if any, exceed in the aggregate 200 lbs.

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Sec. 180. CUSTOMS AGENTS’ LICENCES.

156. The Collector may, upon application, grant a licence to any person to act as a Customs Agent.

157. (1) Any person so licensed who is—

(a) exclusively in the employ of a licensed Customs Agent; or

(b) exclusively in the employ of a firm, another of whose employees is a licensed Customs Agent; or

(c) a partner in a firm of which another partner is a licensed Customs Agent; or

(d) a director of a company of which another director is a licensed Customs Agent;

shall for the purposes of these Regulations be styled a Customs Sub-Agent.

(2) The licensed Customs Agent who is under sub-regulation (1) hereof the employer, the co-employee, partner, or co-director, as the case may be, of the Customs Sub-Agent, may in any Customs security be referred to as the Head Agent of the Customs Sub-Agent.

158. The application for a licence shall be in accordance with Form 59 or 60, as the case requires. The licence may be in accordance with Form 61 or 62.

159. The limitation in section 180 of the Act shall extend to the following places, namely:—Sydney, Melbourne, Brisbane, Hobart, Adelaide and Port Adelaide, Perth and Fremantle.

160. The Comptroller may at any time by order under his hand cancel any Customs Agent’s or Sub-Agent’s licence.

161. A copy of the order, stating the cause of cancellation, shall be delivered to the Customs Agent or Sub-Agent or left at his usual place of abode or business.

162. The Customs Agent or Sub-Agent may appeal to the Minister against the order.

163. If no appeal is made to the Minister within fourteen days after the delivery of a copy of the order, or if on appeal the order is confirmed by the Minister, the licence shall be void.

164. A licence fee, payable in advance, on the first days of January and July in each year, shall be paid to the Collector by each Customs agent or sub-agent as follows:—For each Customs Agent, per half year, £2 10s. For each Sub-Agent, the bonâ fide employee of a Customs Agent, per half year, 5s.

165. Each applicant for a Customs Agent’s licence shall give security (in accordance with Form 63 or 63a) in the following sum:—

(a) If not employing a Sub-Agent, £500.

(b) If employing one or more Sub-Agents, an additional sum of £250 for each Sub-Agent.

166. No Customs Agent, and no person in his employ or acting under his instructions, shall act as the agent of an owner of any goods unless duly authorized by the owner.

167. No person in the employ of any Customs Agent, or acting under his instructions, shall, at any port at which Customs agents are required to be licensed, act as agent for an owner of any goods, unless such person is a licensed Customs Agent or Sub-Agent.

168. Customs Agents or Sub-Agents, on furnishing security to the satisfaction of the Collector, may be permitted to pay the duties of Customs on goods entered by them, at or before the closing time for receipt of cash at the Customs Office on the day on which the goods were entered, instead of at the time of making each entry.

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Secs. 205, 206. SEIZURE OF SHIPS, BOATS, OR GOODS.

Notice of Seizure.

169. Notice of seizure of ships, boats, or goods, under section 205 of the Act, shall be in accordance with Form 64.

Security for Release.

170. The security to be furnished by the owner of seized goods, with a view to their release, shall be in accordance with Form 65.

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Sec. 214. NOTICE TO PRODUCE DOCUMENTS.

171. Notice to produce documents under section 214 of the Customs Act 1901-1920 shall be in accordance with Form 66.

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Sec. 218. OFFICIAL SAMPLES.

172. All samples shall be kept in the careful custody of the proper officer.

173. When not further required they shall be returned to the owner, on application.

174. If they are not, after due notice to the owner, taken away by him within 14 days, they shall be sent to the King’s warehouse and sold.

175. No unauthorized person shall have access to samples.

176. Only such samples shall be taken as the circumstances absolutely require, and no officer shall consume or make use of them in any other way than is necessary for the due performance of his official duties.

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Sec. 246. RIGHT OF TRIAL IN HIGH COURT OR STATE SUPREME COURT.

177. A defendant in a Customs prosecution, where the penalty exceeds One hundred pounds and the excess is not abandoned, may exercise his election to have the case tried in the High Court of Australia, or the Supreme Court of the State in which the prosecution was instituted, by serving on the prosecutor and filing in the Court in which the prosecution was instituted a notice in accordance with Form 67.

178. (1) The prosecutor, within seven days after the notice of election has been served upon him, shall exercise his option under section 246 of the Act by serving on the defendant and filing in the Court in which the prosecution was instituted a notice specifying the Court in which the case is to be tried.

(2) If the prosecutor fails to comply with this regulation, the prosecution shall be deemed to be abandoned, but the Court in which it was instituted may, on the application of the defendant, award him such costs as it deems just.

179. The proper officer of the Court in which the prosecution was instituted shall forthwith, after the prosecutor has exercised his option in accordance with these Regulations, forward to the Court in which the prosecution is to be tried all documents relating to the prosecution in the possession of the first-mentioned Court.

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Sec. 265. SETTLEMENT OF CASES BY THE MINISTER.

Conduct of Inquiries under Part XV.

180. The written consent of any person to the settlement of a dispute by the Minister shall be in accordance with Form 68.

181. The following shall be the rules for the conduct of inquiries under Part XV. of the Act:—

(a) The person who occupies the position of defendant (in this regulation called the defendant) shall have a full opportunity of bringing forward his evidence and of defending himself.

(b) The person who occupies the position of prosecutor (in this regulation called the prosecutor) shall make a short statement of his case.

(c) The evidence of the witnesses supporting the charge shall be taken.

(d) Such witnesses may be cross-examined by the defendant, and re-examined by the prosecutor.

(e) The defendant’s witnesses shall give their evidence, and the defendant may himself give evidence.

(f) Such witnesses may be cross-examined by the prosecutor, and re-examined by the defendant.

(g) The defendant may address the person conducting the inquiry, and the prosecutor shall have the right of reply.

(h) The person conducting the inquiry shall then give his decision, or reserve his decision until some future day and time which he shall announce, or, if the inquiry is conducted by any person acting under powers delegated to him by the Minister, and such powers extend only to the holding of an inquiry and no further, he shall announce that the matter will be reported to the Minister, who will give his decision in writing.

(i) The defendant may be represented by counsel, or (with the approval of the person conducting the inquiry) by some other person.

(j) The person conducting the inquiry—

(i) shall not be bound by any rules as to the admission or rejection of evidence;

(ii) may inform his mind as to any matter in such manner as he thinks just;

(iii) may admit as evidence any matter which he considers to be relevant to the inquiry; and

(iv) may reject as evidence any matter which he considers not to be relevant to the inquiry.

(k) The examination of witnesses shall be on oath or affirmation.

(l) The person conducting the inquiry may issue a summons to any person requiring him to attend the inquiry as a witness.

Sec. 267. Summons to Witness.

182. The summons to witnesses shall be in accordance with Form 69.

Enforcement of Penalties and Forfeitures under Past XV.

183. Any order made by the Minister under Part XV. of the Act, for the enforcement of any penalty or forfeiture which he has determined has been incurred, may be filed in any court of summary jurisdiction, and thereupon the order shall have effect as if it were an order of that court.

184. Subject to these Regulations, all laws of the State relating to the enforcement of orders of courts of summary jurisdiction in force in the place where the court in which the order is filed is situated shall, to the extent to which they are applicable, apply to all matters relating or incidental to, or in connexion with, the enforcement of the penalty or forfeiture specified in the order so filed, and to any process for such enforcement.

185. On the application of any officer of Customs, any justice of the peace having jurisdiction in the place may issue a warrant of execution, or other applicable process, for the purpose of the enforcement of the order so filed.

186. A warrant of execution may be in accordance with Form 70, or in accordance with any form of warrant of execution or distress (applicable to the circumstances) under any law in force in the State where the warrant is issued.

187. Any form of warrant of execution, or other process, whether provided by these Regulations or by the law of the State, may be varied according to the circumstances of the case, and no warrant of execution, or other process, shall be held to be invalid by reason of want of form.

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Sec. 276. COLLECTOR’S SALES.

188. Public notice, by advertisement in the local newspapers, and by notice posted in a conspicuous place at the Customs House, shall be given of all sales on account of the Customs. No sales other than of perishable goods or living animals shall be held until after the expiry of one week from the first notification of the sale, or such longer period as the Collector determines.

189. The following shall be the conditions of sale in the case of all sales by the Collector:—

(1) The goods shall be sold by public auction.

(2) No bidding shall necessarily be accepted, and the goods may be re-offered until sold at a price satisfactory to the Collector.

(2a) The Collector reserves to himself the right to refuse the bidding of any person who has not satisfactorily complied with the conditions of previous sales.

(2b) The highest bidder to be the purchaser; but if any dispute arise as to the last or best bidder, the lot in dispute shall be put up again and resold.

(3) The purchase money shall be paid in cash on the acceptance of the bid. If not so paid, the lot may be again offered, hut the person whose bid was accepted shall be liable to pay to the Collector any loss sustained by reason of his failure to comply with this condition.

(4) The goods shall be sold subject to duty and free of all charges up to the date of sale, but with all faults, and should there be any discrepancy between the quantity stated in the sale list and the actual quantity available for delivery, the Collector shall not be bound to deliver more than the quantity available for delivery.

(5) The goods shall be removed from the warehouse within seven days after the sale, and if not so removed the purchaser shall be liable for rent and charges thereon from the date of sale up to the date of delivery at the rates prescribed in the regulations under the Customs Act in respect of goods warehoused in the King’s warehouse.

(6) All goods remaining in the warehouse after the sale shall be at the purchaser’s risk and expense.

(7) Further, in such cases the goods may, if not removed within fourteen days after purchase, be again offered for sale by the Collector, and the original purchaser shall not be entitled to a refund of any moneys paid by him.

RECEIPTS FOR GOODS.

190. When goods are delivered for exportation, transhipment, transfer, or removal, the necessary forms accompanying the goods are to be duly receipted by the Chief Officer of the receiving ship, or by such other person in the employ of and authorized by the owner or agent of the ship as may be approved by the Collector.

OFFENCES.

190a. (1) Any person who, without the authority of the Collector (proof whereof shall lie upon the person charged) makes any alteration, addition or erasure to or in any Customs document, shall be guilty of an offence.

Penalty: Fifty pounds.

(2) Any person who uses, puts off, or has in his possession any Customs document to or in which any alteration, addition or erasure has been made without the authority of the Collector (proof whereof shall lie upon the person charged) shall be guilty of an offence.

Penalty: Fifty pounds.

(3) “Customs document” in this regulation includes any receipt, certificate, account, book, manifest, declaration, entry, invoice, licence, security, notice, permit, debenture, report, authority, consent or other document given, issued or kept by or produced or delivered to the Customs or any officer of Customs.

CUSTOMS (CINEMATOGRAPH FILMS) REGULATIONS.

191. Regulations 191 to 212 inclusive may be cited as the Customs (Cinematograph Films) Regulations 1922.

Definitions.

192. In these Regulations, unless the contrary intention appears—

“Film” means a cinematograph film imported into Australia and intended for exhibition.

“Commonwealth Film Censorship” means the Commonwealth Film Censorship established for the purposes of these Regulations.

“Censor” means a censor appointed in pursuance of these Regulations and includes the Chief Censor.

“Minister” means the Minister of State for Trade and Customs.

“The schedule” means the schedule to these Regulations.

Establishment of Commonwealth Film Censorship.

193. (1) For the purposes of these Regulations there shall be a Commonwealth Film Censorship consisting of such censors, including a Chief Censor, as the Minister appoints.

(2) Any person appointed prior to, and holding office at, the commencement of these Regulations, for the purpose of carrying out a censorship of films and advertising matter in connexion with films, shall be deemed to be a censor appointed in pursuance of these Regulations.

Registration of Films.

194. No film shall be delivered from Customs control until authority therefor has been given by the Commonwealth Film Censorship.

Form of Application.

195. Application for the registration of a film shall be made in Form 72 of the schedule.

Fee.

196. Each application for registration shall be accompanied by a fee of Ten shillings for each reel in the film.

Examination of Applications.

197. A censor shall examine each application received by him for registration of a film, and may, subject to these Regulations—

(a) approve the film unconditionally, in which case a certificate of registration in Form 73 of the schedule shall be issued;

(b) approve the film subject to such conditions as he thinks fit to impose, in which case a certificate of registration in Form 74 of the schedule shall be issued; or

(c) refuse approval and registration of the film, in which case a certificate in Form 75 of the schedule shall be issued.

Bars to Registration.

198. No film shall be registered which, in the opinion of a censor—

(a) is blasphemous, indecent, or obscene;

(b) is likely to be injurious to morality, or to encourage or incite to crime;

(c) is likely to be offensive to the people of any friendly nation;

(d) depicts any matter the exhibition of which is undesirable in the public interests.

Screening.

199. Any film submitted for registration shall, if so required by the Commonwealth Film Censorship, be screened for inspection. The screening shall be carried out at the expense and risk of the importer.

Registration to Imply Consent of Minister.

200. Any film, in respect of which a certificate of registration is issued, shall be deemed to have been imported with the written permission of the Minister.

Unauthorized Alterations in Films Not Permitted.

201. (1) Each film approved for registration shall be exhibited exactly in the form and under the name in which it is registered, without any alteration or addition unless the consent in writing of the Chief Censor is first obtained thereto.

(2) Any film in respect of which a contravention of this regulation has been committed shall thereupon be deemed to be an unregistered film and liable to be seized as a prohibited import.

Security for Observance of Conditions.

202. In respect of any film submitted for registration, the Commonwealth Film Censorship may require the importer of the film to furnish security for the fulfilment of any conditions in relation to its exhibition imposed by the censor.

Continuance of Certificates Granted under Regulations which have been Repealed.

203. Any certificate of registration issued under the Customs (Cinematograph Films) Regulations 1917 or the Customs (Cinematograph) Films) Regulations 1918 shall be deemed to be a certificate of registration issued under these Regulations.

Cancellation of Certificate.

204. The Minister may at any time revoke any certificate of registration.

205. (1) Where a film has been approved unconditionally and a certificate of registration in Form 73 of the schedule has been issued, the Chief Censor may at any time impose such conditions as to the future exhibition of the film as he thinks fit.

(2) Where a film has been approved subject to conditions imposed by a censor and a certificate of registration in Form 74 of the schedule has been issued, the Chief Censor may at any time revoke or vary the conditions as to the future exhibition of the film.

Form of Revocation of Registration.

206. The revocation of a certificate of registration shall be in Form 76 of the schedule.

Films not Approved, Etc., Deemed Prohibited Imposts.

207. Any film in respect of which—

(a) a certificate of refusal to register has been issued;

(b) the certificate of registration has been revoked; or

(c) the conditions imposed in relation to its exhibition have not been complied with;

shall be deemed to be a prohibited import within the meaning of the Customs Act 1901-1920 and of the proclamation dated 14th February, 1917, issued under that Act and published in the Commonwealth Gazette, No. 26, of 15th February, 1917.

Advertising Matter Subject to Censorship.

208. (1) One specimen of each piece of advertising matter intended for use in the Commonwealth of Australia in connexion with the exhibition of moving pictures shall before importation be deposited with the Commonwealth Film Censorship.

(2) If the advertising matter is passed by the Commonwealth Film Censorship for importation the specimen deposited may be retained by the Commonwealth Film Censorship.

(3) Advertising matter which has been passed for importation by the Commonwealth Film Censorship shall not he used in the Commonwealth in connexion with the exhibition of moving pictures otherwise than in the form in which the advertising matter was passed for importation and without any direct or indirect addition thereto or comment thereon to which the consent of the Commonwealth Film Censorship has not first been obtained.

(4) The importer of any advertising matter shall give security in such form and for such amount as the Collector of Customs for the State in which the advertising matter is imported deems necessary.

(5) In any prosecution for any contravention of this regulation the production of any specimen of advertising matter deposited with the Commonwealth Film Censorship shall be evidence of the form in which the advertising matter was passed for importation.

(6) In this regulation advertising matter includes posters, photographs, sketches, programmes, slides and other advertising matter intended for use in connexion with the exhibition of moving pictures.

Reconstruction of Rejected Films.

209. Where a film has been refused, registration by a Censor under these Regulations, or by the Commonwealth Board of Censors under the Customs (Cinematograph Films) Regulations 1917 or the Customs (Cinematograph Films) Regulations 1918, the importer may, at the discretion of the Chief Censor, be permitted to reconstruct the film and submit it to a Censor for review.

210. Where the registration of a film has been revoked by the Minister under these Regulations, or by the Commonwealth Board of Censors under the Customs (Cinematograph Films) Regulations 1917 or the Customs (Cinematograph Films) Regulations 1918, the importer may, at the discretion of the Minister, be permitted to reconstruct the film, and submit it to a Censor for review.

Review Fee.

211. In any case where a review in pursuance of regulations 209 and 210 is permitted, a review fee of 20s. per reel of film shall be paid by the importer.

Certificate of Registration of Reconstructed Film.

212. Where a reconstructed film is submitted for review in pursuance of regulation 209 or regulation 210, and in the opinion of a Censor the film as reconstructed is suitable for public exhibition, unconditionally or conditionally, the appropriate Certificate of Registration in Form 73 or Form 74 of the Schedule shall be issued.

FORMS.

213. The forms prescribed in these Regulations are those in the accompanying Schedule.

214. In cases where the forms prescribed by any regulations repealed by these Regulations differ from those prescribed by these Regulations, the Comptroller may permit the continuance of the use of the first-mentioned forms for such time as he may consider desirable.

215. Where a prescribed form contains, by way of note or otherwise, a clear direction or indication of any requirement of the Customs as to—

(a) the number of copies of the document to be tendered (the words “in duplicate” or similar words shall be a sufficient indication of the number required);

(b) the nature or form of the information to be furnished to the Customs;

(c) any action, either by way of signing a form of declaration or otherwise, to be taken by the person concerned in the transaction in which the document is used or by his authorized agent;

(d) receipts to be signed by ship’s officers, railway officers, or other persons in proof that the goods described in the Form have been received for carriage or otherwise;

the requirement so indicated shall be deemed to be prescribed.

216. The Collector may require copies of any prescribed form, in addition to the number indicated on the Form in the Schedule.

217. The Collector may accept, in lieu of any prescribed form other than a prescribed form of declaration, or a prescribed form of security, any document which is substantially in accordance with the prescribed form.

218. The Comptroller, in any case in which he thinks fit so to do, may accept a form of declaration or security different from the form of declaration or security prescribed for that case, and any form of declaration or security so accepted shall have all the force and effect of a prescribed form.

REPEAL.

219. The following regulations are hereby repealed:—

(a) The Customs Regulations 1913 (being Statutory Rules 1913, No. 346, as amended by Statutory Rules 1914, Nos. 63 and 117; 1915, Nos. 69, 70, 87, 156, 222, and 259; 1916, Nos. 28, 152, 184, 266, 304, and 315; 1917, Nos. 9, 46, 61, 158, 179, 183, 256, 257, and 258; 1918, Nos. 10, 216, 230, 253, and 277; 1919, Nos. 86, 87, 138, and 243; 1920, Nos. 55 and 149; 1921, Nos. 97 and 212), except Regulations 154a to 154t inclusive (Statutory Rules 1921, No. 206, as amended by Statutory Rules 1922, Nos. 6 and 21);

(b) The Customs (Cinematograph Films) Regulations 1919 (being Statutory Rules 1919, No. 137, as amended by Statutory Rules 1919, Nos. 171, 205, and 238; 1920, No. 97; and 1921, No. 218).

SCHEDULE.

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Form 1.

Sec. 17. ——

Reg. 3a. Commonwealth of Australia.

——

Security to the Customs.

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SUFFERANCE WHARFS AND SHEDS, STORES, OR PREMISES USED IN CONNEXION THEREWITH.

By this security the subscribers are, pursuant to the Customs Act 1901-1920, bound to the Customs of the Commonwealth of Australia in the sum of                                                        pounds, subject only to this condition that if all goods subject to the control of the Customs which at any time during the continuance of this security are landed from or to be shipped upon any vessel of                                          and are upon or at any wharf at the Port of                                                                      are—

(a) kept safely upon or at such wharf until such goods cease to be subject to the control of the Customs or until the               Collector of Customs for the State of                                                        in writing authorizes their removal therefrom; and

(b) whilst upon or at such wharf dealt with in accordance in all things with the provisions of the said Act and the Regulations for the time being in force thereunder to the satisfaction of the said Collector;

then this security shall be thereby discharged.

And it is agreed that for the purpose of this security—

(a) the word “wharf” shall be deemed to include any shed, store, lands, and premises attached or adjacent to a wharf, and used for the storage of goods in connexion with the wharf; and

(b) that a vessel belonging to or under charter to a person or corporation or in respect of which a person or corporation acts as agent or over which a person or corporation exercises control or power of disposition shall be deemed to be a vessel of that person or corporation; and

(c) that if—

(i) any extension of time or other concession is granted to the subscribers or any of them; or

(ii) any non-compliance by the subscribers or any of them with any of the terms of the above written condition is consented to or acquiesced in; or

(iii) suit is not brought against the subscribers or any of them on this security in respect of any non-compliance with the terms of the above written condition,

this security shall not thereby be discharged, but the said Collector shall have full power, right, and authority to bring suit and obtain judgment thereon against the subscribers jointly and severally for their stated liability in respect of any subsequent or other non-compliance with the terms of the above written condition.

Dated at   the   day of   19 .

Note.—If liability is not intended to be joint and several and for the full amount, here state what is intended, as, for example, thus— “The liability of the subscribers is joint only”, or “the liability of (mentioning subscriber) is limited to (here state amount of limit of liability or mode of ascertaining limit).”

Sec. 15. Form 1a.

Regs. 3 and 3a.     ——

Commonwealth of Australia.

——

Security to the Customs.

——

WHARFS OR SUFFERANCE WHARFS, AND SHEDS, STORES, OR PREMISES USED IN CONNEXION THEREWITH.

By this security the subscribers are, pursuant to the Customs Act 1901-1920, bound to the Customs of the Commonwealth of Australia in the sum of                                          pounds, subject only to this condition that if all goods subject to the control of the Customs which at any time during the continuance of this security are upon or at the wharf known as                                                        Wharf, at the port of                                          , are—

(a) kept safely upon or at the said wharf until such goods cease to be subject to the control of the Customs, or until the Collector of Customs for the State of                                          , in writing, authorizes their removal therefrom; and

(b) whilst upon or at the said wharf dealt with in accordance in all things with the provisions of the said Act and the Regulations for the time being in force thereunder to the satisfaction of the said Collector;

then this security shall be thereby discharged.

And it is agreed that, for the purpose of this security, the word “wharf” shall be deemed to include any shed, store, lands, and premises attached or adjacent to the said wharf, and used for the storage of goods in connexion with such wharf, and that if—

(a) any extension of time or other concession is granted to the subscribers or any of them; or

(b) any non-compliance by the subscribers or any of them with any of the terms of the above written condition is consented to or acquiesced in; or

(c) suit is not brought against the Subscribers or any of them on this Security in respect of any non-compliance with the terms of the above written condition,

this security shall not thereby be discharged, but the said Collector shall have full power, right, and authority to bring suit and obtain judgment thereon against the subscribers jointly and severally for their stated liability in respect of any subsequent or other non-compliance with the terms of the above written condition.

Dated at  the  day of    , 19 .

Note.—If liability is not intended to be joint and several and for the full amount, here state what is intended, as, for example, thus— “The liability of the subscribers is joint only,” or “the liability of (mentioning subscriber) is limited to (here state amount of limit of liability or mode of ascertaining limit).”

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Sec. 20 Form 2. No.

Regs. 4 to 11.     ——

13 to 18.    Australian Customs.

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CARRIAGE LICENCE.

State of     Port of

Whereas    has applied for a licence under the Customs Act 1901-1920 for*                            carriage numbered              to be used for the conveyance of goods subject to the control of the Customs in the Port of                                                        within the State of                                          and has given the prescribed security: Now therefore I hereby license the said carriage accordingly, subject to the regulations and to the conditions of the security furnished by the licensee.

Dated at   the   day of   19 .

Collector.

* Here specify number of carriages to be licensed.

Sec. 20. Form 3. No.

Regs. 4 to 10.     ——

12 to 18.    Australian Customs.

——

BOAT OR LIGHTER LICENCE.

State of     Port of

Whereas    has applied for a licence under the Customs Act 1901-1920 for*                            boat or lighter called the                                                                                    and numbered                            to be used in the Port of                                                        within the State of                                          for the conveyance of goods subject to the control of the Customs, and has given the prescribed security: Now therefore I hereby license the said boat or lighter accordingly, subject to the regulations and to the conditions of the security furnished by the licensee.

Dated at  the  day of   19 .

Collector.

* Here specify number of lighters or boats to be licensed.

————

Form 4.

——

Commonwealth of Australia.

——

LICENSED CARRIAGE.—SECURITY TO THE CUSTOMS.

By this security the subscribers are, pursuant to the Customs Act 1901-1920, bound to the Customs of the Commonwealth of Australia in the sum of                                                                                    subject to the condition that if, in relation to                                          carriage of which                                          is the owner, and in respect of which                                          has applied for a carriage licence under the Customs Act 1901-1920 and the Regulations thereunder—

(a) the provisions of the said Act and any amendment thereof or any Act passed in substitution therefor and the Regulations for the time being in force thereunder that either relate to licensed carriages or otherwise ought to be complied with in relation to licensed carriages are complied with;

(b) the carriage is/are not used in connexion with any contravention of the said Act or any amendment thereof or any Act passed in substitution therefor or the Regulations for the time being in force thereunder; and

(c) the owner of the carriage pays the duty (if any) on any deficiency between the quantity of goods loaded on and that delivered from the carriage:

then this security shall be thereby discharged.

Dated at  the  day of   19 .

Note.—If liability is not intended to be joint and several and for the full amount, state what is intended, as, for example, thus— “The liability of the subscribers is joint only,” or “the liability of (mention subscriber) is limited (here state amount of limit of liability or mode of ascertaining limit).”

Form 5.

——

Commonwealth of Australia.

——

LICENSED BOAT OR LIGHTER.—SECURITY TO THE CUSTOMS.

By this security the subscribers are, pursuant to the Customs Act 1901-1020, bound to the Customs of the Commonwealth of Australia in the sum of                                                                                    subject to the condition that if, in relation to                                          boat (or lighter              ) of which                            is the owner, and in respect of which                                                        has applied for a boat (or lighter) licence under the Customs Act 1901-1920 and the Regulations thereunder—

(a) the provisions of the said Act and any amendment thereof or any Act passed in substitution therefor and the Regulations for the time being in force thereunder that either relate to licensed boats (or lighters) or otherwise ought to be complied with in relation to licensed boats (or lighters) are complied with;

(b) the boat (or lighter) is/are not used in connexion with any contravention of the said Act or any amendment thereof or any Act passed in substitution therefor or the Regulations for the time being in force thereunder; and

(c) the owner of the boat (or lighter) pays the duty (if any) on any deficiency between the quantity of goods loaded on and that delivered from the boat (or lighter):

then this security shall be thereby discharged.

Dated at  the  day of  19 .

Note—If liability is not intended to be joint and several and for the full amount state what is intended, as, for example, thus— “The liability of the subscribers is joint only,” or “the liability of (mention subscriber) is limited (here state amount of limit of liability or mode of ascertaining limit).”

————

Sec. 28. Form 6.

Reg. 21. ——

Australian Customs.

——

PERMIT TO WORK OVERTIME (EXCEPT ON SUNDAYS AND HOLIDAYS).

To the Collector,

State of      Port of

I request permission to load, discharge, deliver or receive goods from the ship                 (or, the ships of the                                                        company) before and after Customs hours when necessary during †

And I hereby guarantee to pay the amount of overtime payable under the Customs Act 1901-1920, and Regulations in respect of the Customs supervision of such work.

‡ And I undertake to protect the goods landed, to pay all expenses incurred in such protection, and to stack, sort, or otherwise deal with any goods landed under this permit as you may require, and on demand to pay the Customs duties due on any goods shown on the Ship’s Inward Report, and not accounted for to your satisfaction.

Approved— Owner, Agent, or Master.

Collector.

19 .

Notes.—(1) In eases where it is considered necessary the Collector may require a cash deposit prior to allowing overtime. (2) This permit does not authorize working on Sundays or holidays. Special permission is necessary in such cases.

† Here state period, not exceeding one month.

‡ To be inserted only when discharge of goods is to take place.

Sec. 54 (d). Form 7.

Reg. 30. ——

Australian Customs.

——

The Customs Act 1901-1920, Section 54 (d).

——

NOTICE TO OWNER.

To

Take notice that by the report of the Official Analyst dated the   day of                             last, on the                                          of tea marked                            and imported by you on the                             day of                                          19              , ex                                          from                                          the said tea is shown to be a prohibited import.

You are hereby required within fourteen days of the receipt of this notice to satisfy me as Collector that the tea is not a prohibited import, otherwise the tea will be a prohibited import within the meaning of the Customs Act 1901-1920, and such proceedings as may be deemed advisable will be taken.

A copy of the above-mentioned report is attached hereto.

Collector.

Customs House 19 .

————

Sec. 64. Form 8.

Reg. 32. ——

Australian Customs.

——

SHIP’S REPORT INWARDS.

——

(In duplicate.)

State of      Port of

Report of the  ship  of  (if British, port of registry, if foreign, the country) of                            tons gross and                            tons net, with a crew of                            British men;                            foreign men, besides                                                        a (British)/(Foreign) man, master for this present voyage, from,                            , with stores and passengers as per lists attached.

Manifest of Cargo.

At what station ship lying

Agent’s name and address

I declare that the entry above written is a just report of my ship and of her lading, and that the particulars therein are true, and that I have not broken bulk nor delivered goods out of the ship since her departure from                                          , the last place of lading, except at                                          (stating where, if anywhere), and that the store list attached and signed by me is correct.

Master.

Signed and declared this  day of  19 , in the presence of—

Collector.

Note.—The cargo for each port must be separately shown, distinguishing each port of destination. Every line specified on a bill of lading shall be separately set out in the manifest. Goods of various marks and numbers for different importers shall not be shown in one line.

Reg. 32.

Form 8a.

——

Australian Customs.

——

MANIFEST AMENDMENT.

To the Collector of Customs,

State of

I request permission to amend the Inward Report of the Ship     from                                          Reported                                          19              , by adding the following goods. My reason for making this request is that

Master or Agent.

19 .

Noted, Approved,

Clearing Clerk. Collector.

19 . 19 .

Reg. 32. Form 9.

——

AUSTRALIAN CUSTOMS.—STORE LIST.

——

Ship From

Master.

Agents.

Arrived at the Port of    on the  day of   19 .

AUSTRALIAN CUSTOMS—STORE LIST-continued.

(The following is to be printed on the back of the form.)

Australian customs—store list—continued.

Other Dutiable Articles. Barbers’ Stock.

Stores Shipped in the Commonwealth.

Goods ex Warehouse. Under Drawback.

I declare the particulars shown on this Store List to be a true and accurate statement of all the Stores on board my vessel, and that this is the Store List referred to in my report inward of this data of the ship.

Master.

19 .

Signed and declared this    day of    19 , in the presence of

Collector.

Stores checked and sealed—

Officer of Customs.

19

Note.—The master will be held responsible for the accuracy of the Store List at every port. The checking of stores by an Officer of Customs does not relieve the master of responsibility in the matter.

Reg. 33.  Form 9a.

——

AUSTRALIAN CUSTOMS.—CONSUMPTION LIST.

——

Stores consumed in the Ports and off the coast of

on which duty has not been paid.

Ship      Voyage

(The following is to be printed on the back of the form.)

Australian customs.—consumption list—Continued.

Other Dutiable Articles.

Barbers’ Stock.

I declare the particulars shown on this Consumption List to be a true and accurate statement of Stores consumed in the ports and off the coast on which duty has not been paid.

Master.

Signed and declared this    day of   19 ,  in the presence of

Collector.

Note.—The master will be held responsible for the accuracy of the Consumption List at every port. The checking of Stores by an Officer of Customs does not relieve the master of responsibility in the matter.

—————

Reg. 32. Form 9b.

——

AUSTRALIAN CUSTOMS.

——

Port of       State of

List of Customable Articles and Opium in the possession of the Master, Officers, and Crew of the Ship                             Master                                          from                            ,                                          19              .

Instructions to Masters.

1. This list must be completed in readiness to be handed to the Customs Officer who first visits the vessel. It must be signed by every member of the crew (including the master and officers). Each man must state opposite his signature the quantity of dutiable articles and opium in his possession. If he has nothing he must state “nil” or “nothing.”

2. Any dutiable article or opium, the property or in the possession of the master or any member of the crew, found in the vessel and not enumerated in this list, will be liable to forfeiture, and the owner or person in possession thereof to prosecution.

3. All articles reported on this list must be produced, and, if necessary, placed in a secure place to be sealed up by a Customs Officer.

Articles in Possession of Officers and Crew.

To the Principal Officer of Customs.

We, the officers and members of the crew of the vessel mentioned on the other side hereof, whose names appear hereunder, declare that we have in our possession, respectively, the quantity of dutiable goods and opium, and no more, placed opposite our signatures, and we severally undertake that neither these goods nor any portion thereof shall be landed without authority of the proper Officer of Customs. The goods we now produce to be placed under your seal if necessary:—

I declare that the foregoing list gives full details of all the dutiable goods and opium being private trade and stores owned by or in the possession of myself and of all the officers and members of my crew at the time of entry into the port of

Master.

19

Signed and declared this   day of   in the presence of—

Collector.

Checked,

Officer of Customs.

19 .

Note.—The Master will be held responsible for the accuracy of this list at every port. Should any of the articles mentioned in this list be landed and duty paid at any port in Australia, the fact must be indorsed hereon by the proper officer.

Reg. 34a. Form 9c.

——

Australian Customs.

Declaration as to Goods exported to Australia which are not the Produce or Manufacture of the United Kingdom.

I    (here insert manager, chief clerk, or as the case may be) of                                                                       (here insert name of firm or company) of                                                                      (here insert name of city and country) the manufacturer or supplier of the goods enumerated on this invoice, amounting to                                                                      (here insert value) have the means of knowing and do hereby declare—

1. That the said invoice is in all respects correct and true:

2. That the said invoice contains a true and full statement showing the prices actually paid or to be paid for the said goods, the actual quantity thereof, and all charges thereon; or

2.* That the said invoice contains a true and full description of the goods, the actual quantity thereof, the amount debited therefor, and all charges thereon to free on board at port of shipment as known up to the date of invoice;

3. That the price shown in the invoice in a separate column represents the actual price at the date of this declaration of equal quantities of identically similar goods to any purchaser for home consumption in this country;

4. That no different invoice of the goods mentioned in said invoice has been or will be furnished to any one; and

5. That no arrangement or understanding affecting the purchase price of the said goods has been or will be made or entered into between the said exporter and purchaser or by any one on behalf of either of them, either by way of discount, rebate, salary, compensation, or in any manner whatsoever other than as shown in the said invoice.

Dated at   this   day of    19 .

Signature—

Witness—

* Substitute this clause in the case of goods covered by an invoice being on consignment (not an outright sale).

————

Reg. 34a. Form 9d.

——

Australian Customs.

Declaration as to Goods the Produce or Manufacture of the United Kingdom exported direct from the United Kingdom to Australia.

I      (here insert director, manager, chief clerk, or as the case may be)                                                                                    of                                                         (here insert name of firm or company) of                                           (here insert name of city and country), the manufacturers or suppliers of the articles enumerated in this invoice, amounting to                                                        (here insert value)                                          dated of goods supplied to                                                        , do hereby declare that I am duly authorized to make and sign this certificate on behalf of the said manufacturers, and that I have the means of knowing, and do hereby certify as follow:—

1. That the said invoice is in all respects true and correct;

2.† That every article mentioned in the said invoice has been either wholly or partially produced or manufactured in the United Kingdom.

3.† As regards those articles only partially produced or manufactured in the United Kingdom—

(a) That the final process or processes of manufacture have been performed in the United Kingdom;

(b) That the expenditure in material of British production and/or British labour (calculated subject to qualifications hereunder) in each and every article is not less than one-fourth of the factory or works’ cost of such article in its finished state.

4.† That in the calculation of such proportion of British production or British labour none of the following items has been included or considered:—Manufacturer’s profit or remuneration of any trader, agent, broker, or other person dealing in the article in its manufactured finished condition; cost of outside packages or any cost of packing the goods thereinto; any cost of conveying, insuring, or shipping the goods subsequent to their manufacture.

5.† With regard to bottles, flasks, or jars being containers of goods mentioned in the invoice, that such bottles, flasks, or jars are of British manufacture, and if purchased from bottle exchanges have distinctive marks or features which enable me to certify to their British origin.

6. That the said invoice contains a true and full statement showing the price actually paid or to be paid for the said goods, the actual quantity thereof, and all charges thereon; or

6.* That the said invoice contains a true and full description of the goods, the actual quantity thereof, the amount debited therefor, and all charges thereon to free on board at port of shipment as known up to the date of invoice.

7. That the price shown in the invoice in a separate column represents the actual price at the date of this declaration of equal quantities of identically similar goods to any purchaser for home consumption in this country.

8. That no different invoice of the goods mentioned in the said invoice has been or will be furnished to any one; and

9. That no arrangement or understanding affecting the purchase price of the said goods has been or will be made or entered into between the said exporter and purchaser, or by any one on behalf of either of them, either by way of discount, rebate, salary, compensation, or in any manner whatsoever other than as shown in the said invoice.

Dated at   this  day of   19 .

Signature—

Witness—

* Substitute this clause in the case of goods covered by an invoice being on consignment (not an outright sale).

† Note.—When the circumstances of the case so require, the following alterations may be made in this Form:—

(a) Clause 2 may be altered to read:—That every article mentioned in the said invoice has been wholly produced or manufactured in the United Kingdom;

(b) Clauses 3 and 4 may be omitted;

(c) Clause 5 may be omitted if it cannot be certified to, or if the invoice does not cover goods put up in bottles, flasks, or jars.

Form 10.

Sees. 69 to 71. ——

Reg. 35. Australian Customs.

——

SIGHT ENTRY.

State of      Port of     19

Ship    from    Reported

Station.

Owners Per Agent.

I declare that I am (the Agent duly authorized by    ) the owner of the above-mentioned goods, and that (a) I have no invoice or other information in my possession or which I can immediately procure which will enable me to make a complete entry of such goods (or) (b) that the genuine invoice now produced does not give sufficient information from which the goods can be properly entered.

Note.—Clause (a) or (b) to be struck out as the case requires. Both the declarant and the Collector should initial the alteration.

Owner.

Agent.

Declared before me this   day of  19 .

Collector.

——

(The following to be printed on the back of the Sight Entry.)

Result of Examination on Sight.

I certify that the particulars hereon appearing above my initials are correct as to descriptions, weights, quantities and numbers.

E.O.

19 .

Declaration as to Goods Examined on Sight.

As to the goods mentioned in this entry and herein entered, I declare:—

1. That I am (the Agent duly authorized by      ) the owner of the goods.

2. That the description and particulars of the goods as stated in this entry, are true and correct in every respect.

3. That no goods are contained in any package specified in this entry, other than as appears in the entry.

4. That nothing on my part or on the part of any person has been done, concealed, or suppressed, whereby His Majesty the King may be defrauded of any part of the duty due on the goods.

See note (a) below.

5. That I enter the goods as of the value and of the description and quantities stated in this entry and for

As to the goods mentioned in this entry which are subject to ad valorem duties or which are subject to ad valorem duties or fixed rates whichever rate returns the higher duty, I further declare:—

6. That the value of the goods as stated in this entry is not less than the fair market value of such goods at the time of shipment in the principal markets of the country whence the same were exported and free on board at the port of export in such country.

See note (b) below.

7. That the value of the goods as stated in this entry is the price paid or to be paid for such goods and is not less than the usual and ordinary price paid for such goods in the country whence the same were exported free on board at the port of export in such country, without any deduction whatever other than such as would be allowed in the ordinary course to any purchaser for cash of similar quantities for consumption or use in the country of export.

Owner.

Agent.

Declared before me this   day of   19 .

Collector.

In connexion with this entry Form  is tendered, and the particulars shown therein agree with those tendered herein, and are covered by the above Declaration.

Owner.

Agent.

19 .

(a) State whether for home consumption or warehousing.

(b) Where, owing to the absence of documents the information in this clause is not available to the importer, the clause should be deleted and the alteration initialed by the person making the declaration and by the Collector.

In perfecting the sight Form 11 or 12 must be used.

Sec. 68. Poem 11.—Composite Entry.

Reg. 37. ——

Australian Customs.

—— No.

IMPORTS ENTRY.

(In Triplicate.)

19 .

State of       Port of

Ship    from   Reported   Station

Owner     Per     Agent

Declaration.

As to the goods mentioned in this entry and herein entered, I declare:—

1. That I am (the Agent duly authorized by      ) the owner of the goods.

2. That the description and particulars of the goods as stated in this entry are true and correct in every respect

3. That no goods are contained in any package specified in this entry other than as appears in the entry.

4. That nothing on my part or on the part of any person has been done, concealed or suppressed, whereby His Majesty the King may be defrauded of any part of the duty due on the goods.

5. That I enter the goods as of the value and of the description and quantities stated in this entry, and for home consumption.

As to the goods mentioned in this entry which are subject to ad valorem duties, or which are subject to ad valorem duties or fixed rates, whichever rate returns the higher duty, I further declare:—

6. That the value of the goods as stated in this entry is the fair market value of the goods at the time of shipment in the principal markets of the country whence the same were exported, and free on board at the port of export in such country.

7. That the particulars in the invoice now produced are true and correct in every respect.

8. That the invoice now produced is the genuine invoice and the only invoice received or expected to be received by me or by any person of the goods.

9. That the price of the goods as stated in the invoice now produced is the usual and ordinary price paid for goods of the same kind and quality at the time of shipment in the country whence they were exported, without any deduction whatever, other than such as would be allowed in the ordinary course to any purchaser for cash of similar quantities for consumption or use in the country of export.

Owner.

Agent.

Declared before me this   day of   19 .

Collector.

Note.—The above declaration is to be printed on the back of the form.

The total number of packages must be shown in words on the declaration copy of the entry.

————

Form 12. No. .

Sec. 68. ——

Reg. 38. Australian Customs.

——

IMPORTS—WAREHOUSING ENTRY.

(In Triplicate.)

19

State of       Port of

Ship   from   Reported   Station

Owner      Per    Agent.

To be warehoused at     warehouse.

Note.—The declaration required on Form 11 must be used, the declaration being printed on the back of the entry and the word “Warehousing” being substituted for “home consumption.”

Reg. 39. Form 13.

——

Australian Customs.

——

CART NOTE.

(In Triplicate.)

No. Wharf or Station.

19 .

Forwarded the undermentioned goods, from the ship    from                reported                            to be delivered to the Locker at                                          Warehouse.

Time of despatch of goods

Examining Officer.

Received the above-mentioned goods.

Driver of Licensed Carriage No.

Time of receipt.

[To be printed in book form, with butt.]

————

Sec. 68. Form 14.

Reg. 40. ——

Australian Customs.

—— No.

TRANSHIPMENT ENTRY.

(In Quadruplicate.)

Under Customs Control.

State of Port of

19 .

Ship    from   Reported   Station

To be transhipped under Customs control per  for

Owner     Per      Agent.

Goods shipped

Customs Officer.

19 .

Received the above-mentioned goods

Chief Officer.

19 .

Reg. 41. Form 15.

——

Commonwealth of Australia.

——

TRANSHIPMENTS (SINGLE TRANSACTIONS)—SECURITY TO THE CUSTOMS.

By this security the subscribers are, pursuant to the Customs Act 1901-1920, bound to the Customs of the Commonwealth of Australia in the sum of                                                                      subject only to this condition, that if the goods referred to in Transhipment Entry Number                                          of the                                                        day of                                                        19              made by or on behalf of                                                        at                                          in the State of                                                                                    be duly dealt with in accordance with the entries made and passed relating thereto, and in accordance with the provisions of the said Act, and of the Regulations for the time being in force thereunder, then this security shall be thereby discharged.