Customs By-law

Overview

The Customs By-law No. 13, enacted in 1904, was introduced to facilitate the importation of minor articles necessary for manufacturing processes within the Commonwealth of Australia. The by-law was issued under the authority of the Commonwealth of Australia, specifically by the Minister for Trade and Customs, William John Lyne, who was administering the Department of Trade and Customs. The primary objective of this legislation was to ensure that certain minor articles essential for the production of goods, such as glass tubing for hydrometers and thermometers, could be imported without incurring customs duty. This measure aimed to support the burgeoning industrial sector by reducing the cost of necessary manufacturing inputs and fostering economic development within the newly formed nation.

Scope and Application

The Customs By-law, promulgated under the authority of the Department of Trade and Customs, applies to the importation of minor articles designated for use in the manufacture of goods within the Commonwealth of Australia. Specifically, this by-law pertains to the admission of glass tubing free of duty when intended for the manufacture of hydrometers and thermometers. The by-law's jurisdictional reach is limited to the Commonwealth, impacting all entities and individuals engaged in the importation of these specific minor articles. The scope of the legislation is confined to facilitating the unencumbered importation of glass tubing for the stated manufacturing purposes, thereby promoting the local production of hydrometers and thermometers. The by-law does not extend to other types of goods or minor articles, and no exclusions, exemptions, or thresholds are specified beyond the defined scope. The by-law’s applicability may be further refined or extended through subordinate instruments issued under the authority of the relevant department.

Key Provisions

The primary operative sections of the Customs By-law (C1904L00013) pertain to the exemption of certain minor articles from duty. Section 1 of the By-law introduces the exemption of glass tubing intended for the manufacture of hydrometers and thermometers. This exemption is a practical measure to support industries involved in the production of these scientific instruments. The By-law explicitly states that such glass tubing will be admitted free of duty, thereby facilitating the manufacturing process and potentially lowering the costs for businesses engaged in this sector. The obligations and requirements imposed by this By-law are straightforward and targeted. Manufacturers or importers of glass tubing specifically for the production of hydrometers and thermometers must ensure that their goods meet the criteria outlined in Section 1. They are required to declare the intended use of the glass tubing at the point of entry into the Commonwealth. This declaration ensures that the exemption applies correctly and that the goods are processed without incurring duty charges. The onus is on the declarant to provide accurate information to the Customs authorities to avail of the duty-free status. Breaches of the conditions set out in the By-law may have significant consequences. Section 3 outlines the penalties for non-compliance. If a party fails to declare the intended use of the glass tubing or provides false information, they may be subject to civil and criminal penalties. The By-law does not specify maximum penalties but indicates that such breaches could lead to fines or other legal repercussions. The seriousness of the offence may determine the extent of the penalties imposed, reflecting the importance of adhering to the regulatory requirements to maintain the integrity of the duty exemption process.