Customs Tariff (Miscellaneous Amendments) Act 1987
No. 76 of 1987
TABLE OF PROVISIONS
PART I—PRELIMINARY
Section
1. Short title
2. Commencement
PART II—AMENDMENTS OF THE CUSTOMS ACT 1901
3. Principal Act
4. Application
5. Interpretation
6. Repeal of sections 151 and 151a, substitution of new section:
151. When goods are produce or manufacture of countries other than Australia
7. Other amendments of Customs Act
8. Transitional
PART III—AMENDMENTS OF OTHER ACTS
9. Amendments of other Acts
10. Saving
SCHEDULE 1
Amendments of the Customs Act 1901
SCHEDULE 2
Amendments of other Acts
Customs Tariff (Miscellaneous Amendments) Act 1987
No. 76 of 1987
An Act to make certain consequential amendments relating to the Customs Tariff Act 1987, and for related purposes
[Assented to 5 June 1987]
BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:
PART I—PRELIMINARY
Short title
1. This Act may be cited as the Customs Tariff (Miscellaneous Amendments) Act 1987.
Commencement
2. This Act commences on the day on which the Customs Tariff Act 1987 commences.
PART II—AMENDMENTS OF THE CUSTOMS ACT 1901
Principal Act
3. The Customs Act 19011 is in this Part referred to as the Principal Act.
Application
4. Notwithstanding the amendments of the Principal Act made by this Part, the Principal Act as in force immediately before the commencement of this Act continues to apply in relation to the assessment of duty under the Customs Tariff Act 1982 as if those amendments had not been made.
Interpretation
5. Section 4 of the Principal Act is amended:
(a) by inserting after the definition of “Trafficable quantity” in subsection (1) the following definition:
“ ‘unmanufactured raw products’ means natural or primary products that have not been subjected to an industrial process, other than an ordinary process of primary production, and, without limiting the generality of the foregoing, includes:
(a) animals;
(b) bones, hides, skins and other parts of animals obtained by killing, including such hides and skins that have been sun-dried;
(c) greasy wool;
(d) plants and parts of plants, including raw cotton, bark, fruit, nuts, grain, seeds in their natural state and unwrought logs;
(e) minerals in their natural state and ores; and
(f) crude petroleum;”; and
(b) by inserting after subsection (3) the following subsections:
“(3a) A reference in this Act or any other law of the Commonwealth to the tariff classification under which goods are classified is a reference to the heading in Schedule 3 to the Customs Tariff Act 1987 or such a heading’s subheading:
(a) in whose third column a rate of duty or the quota sign within the meaning of that Act is set out; and
(b) under which the goods are classified for the purposes of that Act.
“(3b) For the purposes of this Act and any other law of the Commonwealth:
Overview
The Customs Tariff (Miscellaneous Amendments) Act 1987, enacted by the Parliament of Australia on 5 June 1987, addresses the need for legislative adjustments to align with the Customs Tariff Act 1987, ensuring consistency and updating various references and definitions in existing laws. This Act introduces amendments to the Customs Act 1901, clarifying and modifying the definition of "unmanufactured raw products" and detailing the conditions under which goods are considered the manufacture of specific countries. It also updates references to the Customs Tariff Act 1982 to the Customs Tariff Act 1987, ensuring that existing instruments and decisions continue to apply effectively post-amendment. Additionally, the Act makes necessary adjustments to other related Acts to maintain coherence across the legislative framework.
Scope and Application
The Customs Tariff (Miscellaneous Amendments) Act 1987 applies to the Customs Act 1901 and other related acts, making consequential amendments to update references and definitions in light of the Customs Tariff Act 1987. This Act applies to goods and their classification and assessment for duty purposes, affecting entities involved in the importation and exportation of goods, such as importers, exporters, and customs brokers. The geographic reach of the Act is national, as it pertains to the customs processes within Australia. The Act does not explicitly state exclusions or thresholds but modifies the interpretation and application of duties based on the new tariff act. The application of this Act extends through subordinate instruments such as regulations, by-laws, determinations, orders, licenses, and permits under the Customs Act, as well as undertakings relating to tenders. The Act ensures that existing customs instruments and undertakings remain effective by aligning them with the updated Customs Tariff Act 1987.
Key Provisions
- The Customs Tariff (Miscellaneous Amendments) Act 1987 (the Act) primarily amends the Customs Act 1901 (Principal Act) and other related legislation to reflect changes in the Customs Tariff Act 1987. Section 5 of the Act amends the Principal Act to redefine "unmanufactured raw products" and clarify the terminology used for tariff classification. The Act substitutes sections 151 and 151a of the Principal Act with a new section 151, which outlines the criteria for determining whether goods are the produce or manufacture of a country other than Australia. This includes detailed conditions for various countries like New Zealand, Canada, Papua New Guinea, Forum Island Countries, and Developing Countries. Section 7 of the Act includes further amendments to the Principal Act, as detailed in Schedule 1. Transitional provisions in Section 8 ensure that Customs instruments, undertakings, and decisions remain in effect after the commencement of the Act, with adjustments to reflect the new legislation.
- The Act imposes several obligations on the parties it governs, including the requirement for goods to meet specific criteria to be classified as the produce or manufacture of a particular country. For example, goods must not have been transhipped from New Zealand or Canada unless certain conditions are met. Additionally, the Comptroller has the authority to specify how factory or works costs and the value of labour, materials, or both should be determined. Compliance with these provisions is necessary to ensure proper classification and duty assessment of imported goods.
- Breach of the provisions of this Act can lead to various consequences. While specific offences and penalties are not detailed within the Act itself, contraventions of customs laws generally can result in civil or criminal penalties. For instance, under the Customs Act 1901, individuals or entities may face fines and imprisonment for offences such as smuggling, falsifying documents, or evading duty. The precise penalties depend on the nature and severity of the breach, as outlined in other relevant legislation. It is crucial for parties governed by this Act to adhere to the stipulated requirements to avoid potential legal repercussions.
- Area of Law
- Customs Law
- Instrument
- Act
- Concepts
- Definitions & Interpretation
- Commencement Provisions
- Repeal & Amendment
- Transitional Provisions
- Reporting & Disclosure Obligations
- Enforcement Powers