CUSTOMS.
No. 19 of 1922.
An Act to amend the Customs Act 1901–1920.
[Assented to 9th October, 1922.]
BE it enacted by the King’s Most Excellent Majesty, the Senate, and the House of Representatives of the Commonwealth of Australia, as follows:—
Short title and citation.
1.—(1.) This Act may be cited as the Customs Act 1922.
(2.) The Customs Act 1901–1920 is in this Act referred to as the Principal Act.
(3.) The Principal Act, as amended by this Act, may be cited as the Customs Act 1901–1922.
2. Section one hundred and fifty-four of the Principal Act is repealed and the following section inserted in its stead:—
Value for duty, how ascertained.
“154.—(1.) When any duty is imposed according to value, the value for duty shall be the sum of the following:—
(a) (i) the actual money price paid or to be paid for the goods by the Australian importer plus any special deduction, or
(ii) the current domestic value of the goods,
whichever is the higher;
(b) all charges payable or ordinarily payable for placing the goods free on board at the port of export; and
(c) ten per centum of the amounts specified under paragraphs (a) and (b) of this sub-section.
“(2.) In the case of goods consigned for sale in Australia the value for duty shall be the amount which would be the value for duty if the goods were at date of exportation sold to an Australian importer instead of being consigned for sale in Australia.
“(3.) In this section—
‘Current domestic value’ means the amount for which the seller of the goods to the purchaser in Australia is selling or would be prepared to sell for cash, at the date of exportation of those goods, the same quantity of identically similar goods to any and every purchaser in the country of export for consumption in that country; and
‘Special deduction’ means any discount or other deduction allowed to the Australian importer which would not ordinarily have been allowed to any and every purchaser at the date of exportation of an equal quantity of identically similar goods.”
3. Section one hundred and fifty-five of the Principal Act is repealed and the following section inserted in its stead:—
Production of genuine invoice.
“155.—(1.) When entry is made of goods upon which duty is imposed according to value, the owner shall deliver to the Collector with the entry the genuine invoice for the goods and shall make, in the presence of the Collector, a declaration in the prescribed form.
“(2.) The invoice produced shall be stamped by the Collector with the Customs stamp, and shall be again produced when required prior to the delivery of the goods for home consumption or for warehousing.
“(3.) The absence from an invoice of the Customs stamp shall be primâ facie evidence that the invoice was not so delivered or produced.
“(4.) If the Collector is satisfied—
(a) that no genuine invoice has been issued for the goods; or
(b) that the genuine invoice for the goods cannot be produced,
he may, upon receipt of evidence to his satisfaction of the value for duty of the goods, dispense with the production of the genuine invoice.”.
4. Section one hundred and fifty-six of the Principal Act is repealed and the following section inserted in its stead:—
Meaning of genuine invoice.
“156.—(1.) The ‘genuine invoice’ means the original invoice, in the prescribed form, prepared and issued by the seller in the country whence the goods were exported, showing inter alia the true description of the goods, the country of their origin, the actual money price paid or to be paid for the goods by the Australian importer and the current domestic value as defined in section one hundred and fifty-four of this Act, and complying with the provisions of the next succeeding sub-section.
“(2.) If in arriving at the actual money price paid or to be paid, allowance has been made in respect of any special deduction, as defined in section one hundred and fifty-four of this Act, there shall be indicated on the genuine invoice the nature and amount of that deduction.
“(3.) In the case of goods consigned for sale in Australia the ‘genuine invoice’ means a document in all respects complying with the requirements of the foregoing sub-sections of this section and the particulars to be shown in that invoice are those which would be required if the goods were sold to an Australian importer instead of being consigned for sale in Australia.”.