Amendment of regulation 4.
3.
2
Regulation 4 of the principal regulations is amended- (a) in paragraph (1), by deleting "Form in the Schedule"
and substituting the following-
"such form as the Director may specify from time to time":
(b) in paragraph (2), by deleting "ninety-six hours" and
substituting the following—
"fourteen days"; and
(c) in paragraph (4), by deleting "in Form I in the Schedule"
and substituting the following
Amendraent of regulation $.
4.
Addition of
new regulation
GA
"under paragraph (1)′′.
Regulation 5 of the principal regulations is amended-- (a) in paragraph (1) by-
()) deleting "Form 2 in the Schedule" in sub-paragraph (a) and substituting the following—
“such form as the Director may specify from time to time"; and
(ii) delering "Form 3 in the Schedule" in sub-para- graph (b) and substituting the following-
"such other form as the Director may specify from time to time";
(b) in paragraph (2), by deleting "ainety-six hours” and subs-
tituting the following-
"fourteen days"; and
(c) in paragraph (4), by deleting "a declaration in Form 2 or 3 in the Schedule" and substituting the following-
"such declaration under paragraph (1)".
5. The principal regulations are amended by adding the following regulation after regulation 6→→→
the late
"Charges
GA. (1) Any person who fails to submit a payable on
declaration in compliance with regulations 4 and 6 lodgement of or regulations 5 and 6, as the case may be, shall be declarations. Hable, in addition to any other penalty or charge, to pay to the Director a penalty in respect of each such failure in accordance with the following table-
3
Time of lodging a declaration.
Toxal YUK of articles speçlied la
A declaradon
not storedin 320,000.
Found YOUNG of after specified to
declandon exceeding $20,000.
Penalty payable where a decla- ration is lodged after 14 dayı but within one month and 14) dayn after the articles specified | in the declaration have beon! imported or exported.
Penalty payable where a decla ration is lodged after one month and 14 days but withio two months and 14 days after the articies specified in the declaration have been imported or exported.
Penalty payable where a decla- ration is lodged after two months and 14 days after the articles specified in the declara- tion have been imparted or exported.
- الخطة
$10
$10
$20
$50
$100
(2) Any penalty payable under paragraph (1)
(a) be a civil debt due to the Crown and re- coverable by proceedings in the District Court; and
(8) be payable when the declaration to which the penalty relates is lodged with the Director.
(3) The Director may, if satisfied that the value
or aggregate value of any article or articles specified in a declaration in respect of which a penalty is pay- able under paragraph (1) is understated in the declara- tion, estimate the value of the article or articles for the purpose of this regulation; and the penalty shall be calculated in accordance with the table in para- graph (1) on the estimated value of the article.
(4) The Director may waive the payment of any penalty which any person is liable to pay under para- graph (1) and may refund any such penalty which has been paid.".