EXPLANATORY STATEMENT
Issued by authority of the delegate of the Comptroller‑General of Customs
Customs Act 1901
Customs Amendment (AFC Women’s Asian Cup) By‑Law 2026
Legislative Authority
The Customs Act 1901 (Customs Act) concerns customs‑related functions and is the legislative authority that sets out the customs requirements for the importation, and exportation, of goods to and from Australia.
Section 271 of the Customs Act provides, in part, that where an item of a Customs Tariff is expressed to apply to goods, or to a class or kind of goods, as prescribed by by‑law, the Comptroller‑General of Customs may make by‑laws for the purposes of that item. A Customs Tariff is defined in section 4 of the Customs Act to mean an Act imposing duties of customs. The Customs Tariff Act 1995 (Customs Tariff Act) is a Customs Tariff for the purposes of the Customs Act.
Background
Schedule 4 to the Customs Tariff Act lists classes of goods to which concessional customs duty rates may apply and specifies the concessional customs duty rate applicable to such classes. Relevantly, by‑laws made under section 271 (complemented by section 272) of the Customs Act prescribe goods for the purposes of items of Schedule 4 to the Customs Tariff Act and specify conditions under which the prescription of goods applies.
The Customs By‑Laws 2023 (Customs By-Laws) is made under section 271 of the Customs Act, and that instrument contains by‑laws made for the purposes of table items of Schedule 4 to the Customs Tariff Act.
Prescribing goods for use in connection with an international sporting event
Table item 59 in Schedule 4 to the Customs Tariff Act provides a “Free” rate of customs duty for goods that are imported for use in connection with international sporting events prescribed by by‑law. The concessional rate of customs duty will apply to goods as prescribed by by-law.
The Asian Football Confederation (AFC) Women’s Asian Cup 2026 (Women’s Asian Cup 2026) will be hosted by Australia and comprise matches held across three Australian States during the month of March 2026.
For the purposes of table item 59 of Schedule 4 to the Customs Tariff Act, the Customs Amendment (AFC Women’s Asian Cup) By‑Law 2026 (the Amendment By‑Law) amends the Customs By‑Laws to prescribe the goods eligible for the concessional customs duty rate of “Free” under that item for the Women’s Asian Cup 2026 and imported in the period starting on 1 July 2025 and ending at the end of the day on 31 December 2028.
It is intended that goods for use in connection with the Women’s Asian Cup 2026 will be eligible for a tariff concession for the period commencing on 1 July 2025 and ending at the end of the day on 31 December 2028. The amendments contained in this instrument will achieve this result.
It is appropriate that this instrument have retrospective application in relation to goods imported on or after 1 July 2025, in preparation for the event, to be eligible for the concessional rate under table item 59 of Schedule 4 to the Customs Tariff Act. It does not otherwise affect the rights or liability of any person, nor is it contrary to any provision in any Act.
Purpose and effect
The purpose of the Amendment By‑Law is to amend the Customs By‑Laws. The amendments contained in the Amendment By‑Law have the effect of prescribing the goods (imported between 1 July 2025 and 31 December 2028), and the international sporting event at which the goods are to be used, that are eligible for the concessional customs duty rate under table item 59 of Schedule 4 to the Customs Tariff Act.
Consultation
The Office for Sport led consultations with Football Australia and other relevant affected bodies. The Department of the Treasury and the Office for Sport were consulted in the development of the Amendment By‑Law.
Details and operations
The Amendment By‑Law is a legislative instrument for the purposes of the Legislation Act 2003. All provisions under the Amendment By‑Law commence on the day after that instrument is registered on the Federal Register of Legislation.
Details of the Amendment By‑Law are set out in Attachment A.
Other
The Amendment By-Law is an instrument made under section 271 of the Customs Act. Paragraph (e) of table item 12 in section 10 of the Legislation (Exemptions and Other Matters) Regulation 2015 has effect that the Amendment By‑Law is an instrument for which section 42 of the Legislation Act, dealing with disallowance, does not apply.
Instruments made under section 271 of the Customs Act are used to implement Government decisions, international agreements and industry policy. They are not subject to disallowance to preserve certainty in relation to these matters.
As the Amendment By-Law is an instrument for which disallowance does not apply, a Statement of Compatibility with Human Rights is not required in accordance with paragraph 15J(2)(f) of the Legislation Act and subsection 9(1) of the Human Rights (Parliamentary Scrutiny) Act 2011.
Section 48A of the Legislation Act will repeal the Amendment By‑Law once the amendments contained within that By‑Law are spent; that is, once the amendments are made to the Customs By‑Laws. As such, the Amendment By-Law is not subject to sunsetting.
ATTACHMENT A
Details of the Customs Amendment (International Sporting Event—AFC Women’s Asian Cup) By‑Law 2026
Section 1 Name
This section provides that the name of the instrument is the Customs Amendment (AFC Women’s Asian Cup) By‑Law 2026 (Amendment By‑Law).
Section 2 Commencement
This section sets out, in a table, the date on which each of the provisions contained in the Amendment By‑Law commence.
Table item 1 has effect that the whole of the Amendment By-Law commences on the day after it is registered on the Federal Register of Legislation.
The note under the table in subsection (1) indicates that the table only relates to the provisions of this instrument as originally made and will not be amended to deal with any later amendments of this instrument.
Section 3 Authority
This section sets out the authority under which the Amendment By‑Law is made, which is section 271 of the Customs Act 1901.
Section 4 Schedules
This section is the enabling provision for the schedules to the Amendment By‑Law and provides that, each instrument that is specified in a Schedule to the Amendment By‑Law, is amended as set out in the applicable items in the Schedule concerned and that any other item in a Schedule to this instrument has effect according to its terms.
The instrument being amended is the Customs By-Laws 2023 (Customs By‑Laws).
Schedule 1—Amendments
Customs By‑Laws 2023
Schedule 4 to the Customs Tariff Act 1995 (Customs Tariff Act) lists classes of goods to which concessional customs duty rates may apply and specifies the concessional customs duty rate applicable to such classes of goods. Relevantly, by‑laws made under section 271 (complemented by section 272) of the Customs Act prescribe goods for the purposes of items of Schedule 4 to the Customs Tariff Act and specify conditions under which the prescription of goods applies.
Item 1 After section 75
Item 1 amends the Customs By‑Laws to insert new section 76, which prescribes certain goods, imported during the period starting on 1 July 2025 and ending at the end of the day on 31 December 2028, for use in connection with the Asian Football Confederation Women’s Asian Cup 2026 (Women’s Asian Cup 2026) for the purposes of table item 59 in Schedule 4 to the Customs Tariff Act.
The Women’s Asian Cup 2026 is an international sporting event prescribed by this provision.
Table item 59 in Schedule 4 to the Customs Tariff Act provides for imported goods, as prescribed by by‑law, for use in connection with an international sporting event prescribed by the by‑law to be eligible for the concessional customs duty rate of “Free”.
Under new subsection 76(1), section 76 may be cited as Customs By‑law No. 2696732. It prescribes goods for the purposes of item 59.
For table item 59 in Schedule 4 to the Customs Tariff Act, new subsection 76(2) has the effect that goods (other than excise‑equivalent goods) for use in connection with the Women’s Asian Cup 2026 are prescribed.
Goods for use in connection with the Women’s Asian Cup 2026
The phrase in subsection 76(2) “in connection” with the Women’s Asian Cup 2026 is to include an event, competition or activity that is directly or indirectly related to the Women’s Asian Cup 2026 that is officially organised, supported, sanctioned or endorsed by an entity identified under new paragraph 76(3)(a), and which are designed to promote, celebrate, enhance or facilitate the hosting and staging of the Women’s Asian Cup 2026. This may include the following events and activities:
(a) the AFC congress, banquets, opening, closing, award and other ceremonies and the draw;
(b) media and marketing events, including press conferences and launch activities;
(c) seminars, meetings, conferences and workshops;
(d) official public viewing or other fan-related events;
(e) cultural activities and events, in particular concerts, exhibitions, displays, shows or other expressions of culture;
(f) sustainability activities, including events, activities and/or programmes developed;
(g) football matches and training sessions; and
(h) any other activities that AFC, an entity identified under new paragraph 76(3)(a), consider relevant for the staging, organisation, preparation, marketing, promotion or winding-up of the Women’s Asian Cup 2026.
Excise-equivalent goods are excluded
New subsection 76(2) excludes excise‑equivalent goods from goods prescribed as eligible for a tariff concession for the purposes of item 59.
Excise‑equivalent goods is defined in section 4 of the Customs Act to mean goods prescribed by the regulations for the purposes of this definition.
The note to subsection 76(2) indicates that goods classified to a tariff subheading listed in clause 1 of Schedule 1 to the Customs Regulation 2015 are excise‑equivalent goods. This list is incorporated as in force from time to time, consistent with the operation of paragraph 14(1)(a) of the Legislation Act 2003 (Legislation Act).
Conditions
New subsection 76(3) provides that subsection 76(2) only applies to goods subject to all of the outlined conditions.
Conditions on who can import goods
New paragraph 76(3)(a) sets out a condition that the goods must be imported by certain entities or persons listed in the subparagraphs.
Subparagraph (i) identifies the legal entity known as the Asian Football Confederation, and subparagraph (ii) details identifies the members of AFC delegations. Those delegations may include:
- representatives from the AFC, other continental associations or the Fédération Internationale de Football Association (FIFA);
- representatives from member associations not participating in the tournament;
- current or former players; and
- other individuals invited by the AFC to participate in the delegation.
Subparagraph (iii) provides that participating member associations are included in the cohort of entities eligible to claim the concessional rate of duty. There are twelve teams, including Australia, China, Iran, the Philippines and India that are participating in the tournament. Their member associations are concerned with the administration and organisation of women’s football in each of the participating countries.
Subparagraph (iv) sets out that Football Australia Limited (ACN 106 478 068) is included in the cohort of entities eligible to claim the concessional rate of duty. This entity is the national sporting organisation that has been granted the rights to host the Asian Women’s Cup in Australia.
Subparagraph (v) sets out that Local Organising Committee AFC Women’s Asian Cup 2026 Pty Ltd (ACN 681 496 006) is included in the cohort of entities eligible to claim the concessional rate of duty. This is the legal entity established on 26 November 2024 as a central entity for the operational delivery of the tasks, activities and sub-projects in relation to the Women’s Asian Cup 2026 in Australia.
Subparagraph (vi) provides that a person or body in connection with an entity referred to in the previous subparagraphs are included in the cohort of persons eligible to claim the concessional rate of duty. The phrase “any person or body in connection with” is to include any employee, contractor, subcontractor, or members (national associations) of the AFC (including their employees, contractors or subcontractors).
The effect of this subparagraph is the importer must be: (i) a person or body in connection with the AFC, (ii) a member of an AFC delegation, (iii) a person or body in connection with participating member associations, (iv) a person or body in connection with Football Australia Limited, or (v) a person or body in connection with Local Organising Committee AFC Women’s Asian Cup 2026 Pty Ltd.
Must provide evidence to a Collector if requested
New paragraph 76(3)(b) sets out a condition that the person or body (i.e. the importer) provides on request evidence of the goods being imported for the purposes of the Asian Women’s Cup 2026 (i.e. the prescribed international sporting event).
Time of importation
New paragraph 76(3)(c) sets out a condition that the goods were imported between 1 July 2025 and 31 December 2028. This is appropriate as it ensures that goods imported in connection with the Women’s Asian Cup 2026 from 1 July 2025, prior to the Amendment By-Law entering into force, are nevertheless eligible for the concessional duty rate of ‘Free’ under item 59 in Schedule 4 to the Customs Tariff Act. This operates only to benefit the relevant importers and does not disadvantage or otherwise impose liability on any person.
As such, new paragraph 76(3)(c) is consistent with subsection 12(2) of the Legislation Act, which expressly recognises that the Amendment By-Law may have retrospective application provided it does not disadvantage a person or impose liabilities on a person. Subsection 12(4) of the Legislation Act is not engaged by this instrument as there is no provision in any Act that provides for a contrary intention in relation to the instrument’s retrospective application.
Use of the goods
New paragraph 76(3)(d) sets out a condition that the goods are for consumption in Australia, or are exported from Australia after their use, or are donated after their use to either: an entity whose purpose is related to the practice of sports or social development, or a registered charity within the meaning of the Customs Tariff Act.