CUSTOMS AND EXCISE: SUBSIDIARY LEGISLATION
CUSTOMS AND EXCISE REGULATIONS
ARRANGEMENT OF REGULATIONS
REGULATION
1. Citation
2. Interpretation
PART I
FORMS
3. Forms
4. Specimens to be available
5. Persons to supply forms at own expense
6. Form 49
7. Completion and legibility of forms
8. Controller may vary, substitute, authorize or specify forms
PART II
PORTS, ETC.
9. Ports
10. Customs airports
11. Customs offices
12. Frontier roads and waterways
PART III
HOURS OF ATTENDANCE, ETC.
13. Hours of general attendance
14. Extra attendance
15. Fees for extra attendance
PART IV
IMPORTATION
16. Declarations of aircraft, vessels and vehicles
17. Documents to be produced with declarations
18. Documents to be produced in respect of trains
19. Documents to be produced by owner of licensed private siding
20. Wrecked or abandoned aircraft, etc., and wrecks
21. Declarations of persons
22. Discharge of vessels
23. Goods short or in excess of declarations
24. Period allowed for entry of goods at importation
25. Retention of documents
26. Entry for consumption at importation
27. Entry for warehousing
28. Entry for temporary importation
29. Entry for transit
30. Entry for use as stores
31. Security for production of documents
32. Goods imported by post
33. Air-freight licensees
34. Cargo imported by air-freight licensees
35. Provisional declaration
36. Supplementary declaration
37. Authority for delivery and removal
38. Authority for onward carriage of imported goods
PART V
CUSTOMS WAREHOUSES
39. Customs warehouse rent
40. Receipt for goods received
41. Entry of goods in customs warehouse
42. Application for proceeds of sale
PART VI
BONDED WAREHOUSES
43. Applications for licences
44. Considerations prior to issue of licence
45. Issue of licence
46. Licences to be displayed
47. Marking and calibration of vats, etc.
48. Receipt for goods warehoused
49. Transfer of ownership of goods in warehouse
50. Goods in warehouse to be marked
51. Dangerous goods
52. Naked lights
53. Public sales
54. Manipulation of goods
55. Goods to be stored in bonded warehouse
56. Warehousing of goods
57. Losses in transit
58. Free goods deposited in warehouse
59. Damaged packages
60. Warehousing of excisable goods
61. Sampling of warehoused goods
62. Operations on warehoused goods
63. Marking of packages containing liquids
64. Allowable deficiencies
65. Payment of duty on deficiencies
66. Surplus goods in bonded warehouse
67. Destruction, etc., of warehoused goods
68. Re-entry for warehousing
69. Entry of warehoused goods for consumption
70. Entry of warehoused goods for exportation
71. Goods for exportation to be labelled
72. Proof of exportation
73. Entry for re-warehousing
74. Authority for delivery of warehoused goods
75. Goods not exported, etc.
76. Power of Controller to vary regulations
PART VII
CARRIAGE COASTWISE
77. Coastwise declarations
78. Procedure at destination
79. Exemption from requirements
PART VIII
EXPORTATION
80. Entry of goods for exportation
81. Minor consignments
82. Authority for exportation
83. Registration on exportation
84. Loading of ships
85. Outward clearance of ships
86. Outward clearance of aircraft
87. Departure of vehicles and persons
PART VIIIA
EXPORT WAREHOUSES
87A. Goods required to be deposited into an export warehouse
87B. Application for a licence for an export warehouse
87C. Considerations prior to issue of licence
87D. Issuance of licence
87E. Licence to be displayed
87F. Receipt for goods in the warehouse
87G. Transfer of ownership of goods in the warehouse
87H. Naked lights
87I. Limitations on goods stored in an export warehouse
87J. Allowable deficiencies
87K. Destruction of warehoused goods
87L. Entry of warehoused goods for exportation
87M. Authority for release of warehoused goods
87N. Goods not exported
PART IX
STORES
88. Warehoused and drawback goods for use as stores
89. Other goods for use as stores
PART X
TRANSIT
90. Transit routes
91. Transit goods not exported in time allowed
92. Diversion from transit
PART XI
EXCISE
93. Entry of premises
94. Transfer of licence
95. Appeal against revocation or refusal to issue or renew
96. Apparatus, etc.
97. Marking of entered rooms, etc.
98. Entry for consumption
98A. Requirement for registration
98B. Application
98C. Documentation to accompany registration
98D. Validity period of licence
98E. Time of lodgment of application
98G.…
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