Details

Creator
Australia. Law Reform Commission
Title
Customs and excise / the Law Reform Commission
Call Number
Nq 328.94 AUS
Created/Published
Sydney : Law Reform Commission, 1992
Pages
348
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Contents

Report No 60 CUSTOMS AND EXCISE Volume I 1
Report No 60 CUSTOMS AND EXCISE Volume I 3
TABLE OF PROVISIONS 9
PART 1 — HOW TO READ THIS ACT 35
PART 2 — GENERAL RULES ABOUT CRIMINAL LIABILITY UNDER THIS ACT 56
PART 3 — GENERAL RULES ABOUT CUSTOMS AUTHORITIES 60
PART 4 — COMMUNICATING WITH CUSTOMS 65
PART 5 — IMPORTING AND EXPORTING OFFENCES 70
PART 6 — CROSSING THE BARRIER TO ENTER OR LEAVE AUSTRALIA 75
PART 7 — INSTALLATIONS 90
PART 8 — ARRIVAL AND DEPARTURE OF TRAVELLERS AND BAGGAGE 100
PART 9 — STORES AND CARGO — ADVANCE REPORT, UNLOADING AND UNPACKING 115
PART 10 — CUSTOMS CONTROLLED GOODS 131
PART 11 — IMPORT, EXCISE AND OTHER ENTRIES — RELEASE INTO HOME CONSUMPTION 151
PART 12 — EXPORT ENTRIES, OUTWARDS CLEARANCE AND LOADING GOODS FOR EXPORT 166
PART 13 — MANUFACTURING AND PRODUCING EXCISABLE GOODS 176
PART 14 — DUTY FREE SHOPS 190
PART 15 — LICENCES 196
PART 16 — WORKING OUT THE AMOUNT OF DUTY 208
PART 17 — EXCEPTIONS TO LIABILITY TO DUTY 215
PART 18 — COMMERCIAL TARIFF CONCESSION ORDERS 217
PART 19 — TENDER QUOTA SCHEMES 217
PART 20 — ANTI-DUMPING DUTIES 217
PART 21 — COLLECTING DUTY 217
PART 22 — REFUNDS AND REMISSIONS 221
PART 23 — DIESEL FUEL REBATES 240
PART 24 — RULINGS ON MATTERS RELATING TO IMPORT DUTY 245
PART 25 — OFFENCES RELATING TO DUTY 248
PART 26 — CUSTOMS AUDIT POWERS 252
PART 27 — GENERAL RULES ABOUT RECORD KEEPING 255
PART 28 — CUSTOMS POWERS — ENTRY, SEARCH, ARREST AND MISCELLANEOUS 257
PART 29 — GENERAL RULES ABOUT CUSTOMS POWERS 263
PART 30 — THE SCOPE OF CUSTOMS POWERS TO SELL GOODS AND TO REQUIRE SECURITIES 279
PART 31 — SEIZURE, IMPOUNDMENT AND FORFEITURE OF GOODS 284
PART 32 — GENERAL OFFENCES 300
PART 33 — OFFENCES: INFRINGEMENT NOTICES 302
PART 34 — RECOVERY BY AND AGAINST THE COMMONWEALTH 305
PART 35 — CUSTOMS OR EXCISE PROCEEDINGS 309
PART 36 — CUSTOMS BROKERS 318
PART 37 — ADMINISTRATION 321
PART 38 — REGULATIONS, BY-LAWS ETC. 329
PART 39 — MISCELLANEOUS 333
SCHEDULE 1 — VALUATION PROVISIONS 337
SCHEDULE 2 — THE DATE FOR THE RATE OF IMPORT DUTY 337
SCHEDULE 3 — THE DATE FOR THE RATE OF EXCISE DUTY 339
SCHEDULE 4 — PREFERENCE RULES 340

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http://nla.gov.au/nla.obj-1827309605

APA citation

Australia. Law Reform Commission. (1992). Customs and excise Retrieved January 18, 2021, from http://nla.gov.au/nla.obj-1827309605

MLA citation

Australia. Law Reform Commission. Customs and excise Sydney: Law Reform Commission, 1992. Web. 18 January 2021 <http://nla.gov.au/nla.obj-1827309605>

Harvard/Australian citation

Australia. Law Reform Commission. 1992, Customs and excise Law Reform Commission, Sydney viewed 18 January 2021 http://nla.gov.au/nla.obj-1827309605

Wikipedia citation

{{Citation
  | author1=Australia. Law Reform Commission.
  | title=Customs and excise
  | year=1992
  | section=3 volumes ; 30 cm.
  | isbn=064217573X
  | series=Parliamentary paper (Australia. Parliament) ;
  | issue=PP no. 136 of 1992, LRC no. 60, v. 1
  | location=Sydney
  | publisher=Law Reform Commission
  | url=http://nla.gov.au/nla.obj-1827309605
  | id=nla.obj-1827309605
  | access-date=18 January 2021
  | via=Trove
}}

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1992
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