Customs Act (Chapter 101)

• Coming into Force: 19 November 1951
• Year: 1951
• Published date: 19 November 1951
• Revision Date: 01 October 2021
• Type of Document: Historic Legislation

Contenidos

• Customs Act (Chapter 101)
• PART I.—PRELIMINARY.
• 1. Interpretation.
• 1A. . . . [Repealed]
• 2. Declaration of narcotic drugs.
• PART II.—ADMINISTRATION OF THE CUSTOMS.
• 3. Commissioner of Papua New Guinea Customs Service. . . . [Repealed]
• 3A. First Commissioner of the Papua New Guinea Customs Service. . . . [Repealed]
• 3B. Service. . . [Repealed]
• 3C. Actions, etc., not to abate. . . [Repealed]
• 3D. Application of Acts. . . [Repealed]
• 3E. Disciplinary offences. . . [Repealed]
• 3F. Acts, etc., done under repealed Acts. . . [Repealed]
• 3G. Delegation. . . [Repealed]
• 4. Appointment of officers of Customs.
• 5. Customs seal.
• 6. Customs flag, etc.
• 7. Declaration of ports, boarding stations, etc.
• 8. Sufferance wharfs and places for examination of goods.
• 9. Provision of accommodation on wharfs, etc.
• 2. Working days and hours (Amendment of Section 11).
• 10. . . . [Repealed]
• 11. Working days and hours.
• 12. Overtime charges.
• PART III.—CUSTOMS SECURITIES.
• 13. Requirement of security.
• 14. Customs securities.
• 15. Effect of Customs securities.
• PART IV.—CUSTOMS CONTROL, ENTRIES, ETC.
• 16. Customs control of goods.
• 16A. Access to a customs controlled area.
• 16B. Power to question persons in a customs controlled area.
• 16C. Providing customs with information about people issued with security identification cards.
• 16D. Power to search and seize goods.
• 16E. Requirement to display signs at a customs controlled area.
• 17. Power to examine goods.
• 17A. Owner or importer of goods to keep records. [Repealed]
• 18. Compensation for loss.
• 19. Entries.
• 19A. Release of goods without entry.
• 20. Authority to deal with entered goods
• 21. Dealing with entered goods.
• 21A. Depots.
• 22. Exception for passengers' baggage.
• 22A. Land border.
• 22B. Traditional inhabitants.
• PART V.—THE IMPORTATION OF GOODS.
• 23. Regulation of imports.
• 24. Boarding of ships, entry of goods, etc.
• 25. Entry of ships, aircraft and vehicles.
• 25A. Conveyances deemed to be imported.
• 26. Bringing to and landing generally.
• 27. Bringing to or landing on signal.
• 28. Facilitation of boarding by officers.
• 29. Movement to and from place of unloading.
• 30. Report of cargo passengers and crew.
• 31. Report of wrecked ship or aircraft.
• 32. Report of derelict, etc., goods.
• 33. Entry inwards.
• 34. . . . [Repealed]
• 35. Making of entries.
• 35A. Assessment of duty.
• 36. Breaking bulk.
• 37. Unshipment.
• 38. Landing of goods on permit.
• 39. Repacking, etc.
• PART VI.—EXPORTATION OF GOODS.
• 40. Control of exports.
• 41. Size of exporting vessels.
• 42. Entry outwards.
• 43. Entries in regard to arms, explosives, etc.
• 44. Shipping of goods.
• 45. Short-shipped goods.
• 46. Production of documents and security for export.
• 47. Certificates of clearance.
• 48. Shipment of unspecified goods.
• 49. Bringing to at proper station, etc., on departure.
• 50. Accounting for missing goods.
• 51. Unshipping in Papua New Guinea of goods for export.
• 52. Certificates as to due landing of exported goods.
• PART VII.—THE WAREHOUSING OF GOODS.
• 53. Warehousing of dutiable goods.
• 54. Licensing of warehouses.
• 54A. Outwards duty free shops.
• 54B. Inwards duty free shops.
• 55. General duties of licensees.
• 56. Account of goods to be warehoused.
• 57. Deposit of goods in warehouses.
• 58. Removal of goods to warehouse.
• 59. Packaging of goods for warehousing.
• 60. Repacking in warehouse.
• 61. Manufacture of goods in warehouses.
• 62. Removal of goods from private warehouse to general warehouse.
• 63. Maximum period of warehousing.
• 64. Access by Collector to warehouses.
• 65. Re-gauging or re-weighing of warehoused goods.
• 66. Re-valuation of warehoused goods.
• 67. Sale of warehoused goods if dues in arrear.
• 68. Destruction of warehoused goods not worth duty.
• 69. Warehousing of dangerous goods.
• 70. Entry of warehoused goods and goods entered for warehousing.
• 71. Appointment, etc., of Government warehouses.
• 72. Rent and charges for warehousing in Government warehouses.
• 73. Maximum period of warehousing.
• PART VIII.—SHIPS' AND AIRCRAFT'S STORES.
• 74. Use of ships' and aircraft's stores.
• 75. Unshipment of ships' and aircraft's stores.
• 76. Exemption from duty.
• 77. Liability to duty.
• 78. Taking on board of stores.
• PART IX.—THE DUTIES.
• 79. Payment of import duties.
• 79A. Deferred payment of assessed import goods and services tax.
• 80. Payment of export duties.
• 80A. Date of payment of duties.
• 81. Currency of payment.
• 82. Government property.
• 83. Derelict, etc., goods.
• 84. Goods in manifest but not produced, etc.
• 85. Samples.
• 86. Ascertainment of weights and measures.
• 87. Proportionate calculations.
• 88. Determination of duty by reference to reputed size or quantity.
• 89. Calculation of duty by measurement.
• 90. Strength of spirits.
• 91. Goods falling within two or more items in the Customs Tariff Classification.
• 92. Substitutes for dutiable goods.
• 93. Goods in parts.
• 94. Condensed articles.
• 95. Value for duty.
• 96. Ascertainment of value for duty.
• 97. Production of genuine invoices.
• 98. Conversion of currencies.
• 99. Assessment of value.
• 100. Determination of value by Commissioner General.
• 101. Compulsory purchase by the Customs.
• 102. Short paid duty
• 103. Effects of alteration of duty by Customs practice.
• 104. Refunds of duty and abandonment of goods to the State.
• 105. Remission of duty on waste.
• 106. Rebate of duty on leaf tobacco.
• 107. Security, etc., for re-export.
• PART X.—DRAWBACKS.
• 108. Allowance of drawbacks.
• 109. Minimum value of goods for drawback.
• 110. Examination of goods under drawback.
• PART XI.—OFFICERS.
• 111. General powers of Collectors.
• 112. Patrolling of coasts.
• 113. Mooring, etc., of Customs vessels.
• 114. Calling for aid in seizures.
• 115. Writs of assistance.
• 116. General Customs warrants.
• 117. Searches under writs of assistance or general Customs warrants.
• 118. Interpretation of Subdivision C.
• 119. Boarding and searching of ships, etc.
• 120. Forcing ships, etc., to bring to or land.
• 121. Hovering ships, etc.
• 122. Examinations etc., of goods.
• 123. Breaking of seals, etc., placed by officers.
• 124. Stopping of conveyances.
• 125. Seizure of goods.
• 126. Notice of seizure.
• 127. Return of seized goods on security.
• 127A. Disposal of seized goods on refusal to provide security.
• 128. Delivery of goods seized by persons other than Customs officers.
• 129. Requirement by Collector of legal proceedings for return of seized goods.
• 130. Disposal of forfeited ships, etc.
• 131. Production of documents, etc., in cases of seizure.
• 131A. Person to keep records
• 131B. Authorised officer may require person to produce documents.
• 131C. Access, etc, to books, etc.
• 131D. Certified copies of documents.
• 132. Impounding of documents.
• 133. Further proof of proper entry.
• 134. Translation of foreign documents.
• 135. Customs samples.
• 136. Power to question.
• 137. Detention and search of suspects.
• 138. Arrest of persons suspected of smuggling, etc.,
• 139. Reasonable cause for seizure as bar to action.
• 140. Notice of proceedings against officers.
• 141. Evidence in proceedings on notice.
• 142. Tender of amends.
• 143. Proceedings generally.
• 144. Proceedings in case of proposed tariff.
• PART XII.—PENAL PROVISIONS.
• 145. Forfeited ships and aircraft.
• 146. Forfeited goods.
• 147. Condemnation on certain convictions.
• 147A. Interpretation.
• 147B. Administrative penalties.
• 147C. Section 147B not to apply in certain cases.
• 147D. Penalty for technical offences.
• 147E. Power to impose administrative penalties extends to travellers.
• 147F. Remission of penalties.
• 147G. Disputes as to the application of this Division.
• 148. Assemblies for smuggling, prevention of seizures, etc.
• 149. Smuggling.
• 149A. Smuggling tobacco products.
• 150. Use of conveyance for smuggling.
• 151. Offences in relation to narcotic drugs.
• 152. Unauthorized entry on ships, aircraft, etc.
• 153. Miscellaneous offences.
• 154. Bribery of officers, undue influence, etc.
• 155. Assaulting, resisting, obstructing, etc., officers.
• 156. Rescuing seized goods, etc.
• 157. Collusion and similar offences by officers, etc.
• 158. Unauthorized opening of warehouse.
• 159. Unlawful importation or possession of blank invoices.
• 159A. Evading duty by unauthorised modification of computer program or data.
• 159B. Unauthorised disclosure of access code.
• 159C....