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
402
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Contents

CUSTOMS AND EXCISE Volume III 1
CUSTOMS AND EXCISE Volume III 5
Contents 7
Terms of reference 9
Participants 11
Summary of proposals in draft Bill 13
PART 1 HOW TO READ THIS ACT 31
PART 2 GENERAL RULES ABOUT CRIMINAL LIABILITY UNDER THIS ACT 39
PART 3 GENERAL RULES ABOUT CUSTOMS AUTHORITIES 45
PART 4 COMMUNICATING WITH CUSTOMS 51
PART 5 IMPORTING AND EXPORTING OFFENCES 61
PART 6 CROSSING THE BARRIER TO ENTER OR LEAVE AUSTRALIA 67
PART 7 INSTALLATIONS 83
PART 8 ARRIVAL AND DEPARTURE OF TRAVELLERS AND BAGGAGE 93
PART 9 STORES AND CARGO — ADVANCE REPORT, UNLOADING AND UNPACKING 111
PART 10 CUSTOMS CONTROLLED GOODS 125
PART 11 IMPORT, EXCISE AND OTHER ENTRIES — RELEASE INTO HOME CONSUMPTION 139
PART 12 EXPORT ENTRIES, OUTWARDS CLEARANCE AND LOADING GOODS FOR EXPORT 155
PART 13 MANUFACTURING AND PRODUCING EXCISABLE GOODS 165
PART 14 DUTY FREE SHOPS 189
Part 15 — Licences 199
PART 16 WORKING OUT THE AMOUNT OF DUTY 215
PART 17 EXCEPTIONS TO LIABILITY TO DUTY 225
PART 21 COLLECTING DUTY 229
PART 22 REFUNDS AND REMISSIONS 235
PART 23 DIESEL FUEL REBATES 253
PART 24 RULINGS 261
PART 25 OFFENCES RELATING TO DUTY 267
PART 26 CUSTOMS AUDIT POWERS 273
PART 27 GENERAL RULES ABOUT RECORD KEEPING 279
PART 28 CUSTOMS POWERS — ENTRY, SEARCH, ARREST AND MISCELLANEOUS 283
PART 29 GENERAL RULES ABOUT CUSTOMS POWERS 293
PART 30 THE SCOPE OF CUSTOMS POWERS TO SELL GOODS AND REQUIRE SECURITIES 309
PART 31 SEIZURE, IMPOUNDMENT AND FORFEITURE OF GOODS 317
PART 32 GENERAL OFFENCES 331
PART 33 OFFENCES: INFRINGEMENT NOTICES 337
PART 34 RECOVERY BY AND AGAINST THE COMMONWEALTH 343
PART 35 CUSTOMS OR EXCISE PROCEEDINGS 349
PART 36 CUSTOMS BROKERS 359
PART 37 ADMINISTRATION 365
PART 38 REGULATIONS, BY-LAWS AND DETERMINATIONS 377
PART 39 MISCELLANEOUS 383
SCHEDULES 389

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http://nla.gov.au/nla.obj-1827311520

APA citation

Australia. Law Reform Commission. (1992). Customs and excise Retrieved December 4, 2020, from http://nla.gov.au/nla.obj-1827311520

MLA citation

Australia. Law Reform Commission. Customs and excise Sydney: Law Reform Commission, 1992. Web. 4 December 2020 <http://nla.gov.au/nla.obj-1827311520>

Harvard/Australian citation

Australia. Law Reform Commission. 1992, Customs and excise Law Reform Commission, Sydney viewed 4 December 2020 http://nla.gov.au/nla.obj-1827311520

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. 138 of 1992, LRC no. 60, v. 3
  | location=Sydney
  | publisher=Law Reform Commission
  | url=http://nla.gov.au/nla.obj-1827311520
  | id=nla.obj-1827311520
  | access-date=4 December 2020
  | via=Trove
}}

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