CUSTOMS DUTY
WHETHER SHIP'S MAST-HEAD LAMP EXEMPT AS SHIPS' STORES
CUSTOMS ACT 1901, ss. 127,128,129,192 : CUSTOMS TARIFF 1902
The Minister for Trade and Customs
In April 1903 Messrs Currie and Company of Melbourne tendered an export entry for one mast-head light, as 'ships' stores', ex bond. The warehousekeeper declined to pass the entry, as in his opinion a mast-head light was not ships' stores within the meaning of the Customs Act and the Regulations.
Messrs Currie and Company then entered the light for export as cargo, per ship Euryalus, to Calcutta. The light was fitted to the ship's mast in Melbourne.
Questions put by the Comptroller-General to the State Collector were answered as follows:
| Questions | Reply |
|---|---|
| was the entry refused as ships' stores? | The warehousekeeper Mr Rowe declined to pass entry, because in his opinion a mast-head light was not stores within the meaning of the Act and Regulations. |
| Is the charge made that it was shipped as cargo to avoid paying duty as stores consumed in the Commonwealth? | Yes |
| Would this article come under the definition of'ships' fittings'? | Although in my opinion it is a ship's fitting it is not so in the sense that it is an exemption, vide Div. VI (ba). |
| If so would it not be free? | It is furthermore submitted that under any circumstances the lamp was not properly entered as an export of cargo to India. No protest as to Mr Rowe's ruling was made in this office at the time of entry. |
Sir George Turner (for the Minister for Trade and Customs) minuted the papers as follows:
It will be well to have a ruling as to meaning of ships' stores-prepare a precis setting forth facts and views of officers and submit to A.G. for opinion.
The following views were accordingly expressed by officers:
C.G. 16 May 1903: My own reading of the words ships' stores includes any article such as paints, brushes, oils, wicks, lanterns, etc. I think there is no doubt about this and also lights such as side lights. The light in question seems to be an electric light lighted from ship's machinery.
Mr Rowe, warehousekeeper states that in his opinion a mast-head is not 'stores' within the meaning of the Act and Regulations and 'I would beg to refer to CI. 71 of the regulations which show the clear intention as to ships' "stores" '.
Mr Smart: The term 'ships' stores' is, I think, intended to cover goods only which are consumed by the crew and passengers; the term would be applicable to paints, brushes, oils, wicks, etc. but not to such as lanterns which are ships' fittings in the Tariff sense-vide exemptions Div. VI (ba) electric lamps fitted to the mast-head as part of the necessary machinery for lighting purposes.
8 June 1903: The C.G. commenting on Mr Smart's designation of 'ships' stores' states: I do not think any such limited interpretation as that sought to be attached can be assigned to it. The term is used as in contradistinction to 'cargo'. The latter is merchandise carried for trade, the stores are for the use of the ship. In these modern days when so much is used in connection with a ship the term is widely extended necessarily.
The papers are now forwarded for my opinion in accordance with Sir George Turner's minute.
I can find no authoritative definition of 'ships' stores'-though in Carr's Judicial Interpretation of the Tariff Acts, p. 86, it is stated that the meaning of 'seastores' was discussed in the case of an Ullage Box of Sugar 1 Ware 350 (1836), a United States Circuit Court case, a report of which is not at present available.
For the purpose of the Imperial Customs Acts, stores seem to be confined to stores on the victualling bill; see Imperial Tariff, 1901, pp. 77, 88. The provisions of the Customs Act 1901 with regard to ships' stores are contained in sections 127, 128, 129 and 192. From these sections it appears that the stores referred to are stores for the use of 'the passengers and crew and for the service of the ship'.
The words [emphasised] seem to contemplate the inclusion among 'stores' of goods other than victualling stores; but I do not think that the term can be extended to articles not of an immediately consumable nature, e.g. stores might include lamp oil, but would not include a lamp.
It seems clear also that such an article as this is not ships' stores of which a 'prescribed allowance' can be shipped free under section 129, or as to which regulation 71 prescribes that the Collector may determine in each case the quantity to be shipped.
The lamp is not one of the ships' fittings specified in Special Exemption Div. VI (ba).
An article for use on board cannot properly be entered for export.
[Vol. 3, p. 464]