EXPLANATORY STATEMENT
Customs By-law Amendment Notice (No. 1) 2010
Amendment of Customs By-law No. 9640001
Item 7 of Schedule 4 to the Customs Tariff Act 1995
Section 271 of the Customs Act 1901 (the Act) provides that the Chief Executive Officer of Customs may make by-laws for the purposes of an item of a Customs Tariff that is expressed to apply to goods, or to a class or kind of goods, as prescribed by
by-law. A Customs Tariff is defined in section 4 of the Act to mean an Act imposing duties of Customs, that is the Customs Tariff Act 1995 (the Customs Tariff Act). Section 33(3) of the Acts Interpretation Act 1901 further provides that the CEO may revoke or amend by-laws.
Background
Item 7 in Schedule 4 to the Customs Tariff Act provides for the duty free entry of goods, as prescribed by by-law, that are for the official use of an international organisation established by agreement between the Government of Australia and the government of another country, or goods for the personal or official use of such an organisation.
Customs By-law No. 9640001 is made for the purposes of item 7 of Schedule 4 of the Customs Tariff Act. This by-law specifies that the Anglo-Australia Telescope Board (AATB) is an eligible organisation for the purposes of item 7. The by-law further defines goods that are eligible for duty free entry under item 7 and sets out conditions applicable to the entry of those goods.
In accordance with the Anglo-Australian Telescope Agreement Amendment
Act 2006, the AATB ceased to exist at the end of 30 June 2010. Customs By-Law Amendment Notice (No. 1) 2010 removes references to the AATB from the by-law.
Instrument
Customs By-Law Amendment Notice (No. 1) 2010 omits the references to the AATB in Customs By-law No. 9640001, in Table 1 of paragraph 3(a) and Table 2 of paragraph 3(b) of the by-law.
The Amendment Notice also replaces references to the “Customs Tariff Act 1987” with the “Customs Tariff Act 1995”, to reflect the replacement of the former Act with the latter.
These amendments to Customs By-law No. 9640001 do not affect the eligibility, for the item 7 duty concessions, of the other organisations and institutions listed in the by-law.
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Consultation
No consultation was undertaken specifically in relation to By-law No. 9640001 as the amendments to the by-law result from changes to an international agreement.
Commencement
Customs By-law Amendment Notice (No. 1) 2010 takes effect from 1 July 2010.
Overview
The Customs By-law Amendment Notice (No. 1) 2010 amends Customs By-law No. 9640001 to update references in light of legislative changes and the cessation of the Anglo-Australia Telescope Board. Enacted by the Chief Executive Officer of Customs under the authority granted by the Customs Act 1901, this amendment ensures that the Customs by-law aligns with the Customs Tariff Act 1995 and reflects the changes stipulated in the Anglo-Australian Telescope Agreement Amendment Act 2006. The policy objective of these amendments is to maintain the integrity and applicability of the duty-free entry provisions for goods related to international organisations, while removing outdated references and ensuring consistency with current legislation. The amendment took effect on 1 July 2010 and did not require specific consultation due to its alignment with international agreements.
Scope and Application
The Customs By-law Amendment Notice (No. 1) 2010 amends Customs By-law No. 9640001, which is made under the Customs Tariff Act 1995 and applies to the duty-free entry of goods for the official or personal use of certain international organisations as specified by the by-law. Specifically, this amendment removes references to the Anglo-Australia Telescope Board (AATB) from the by-law, following the cessation of the AATB on 30 June 2010 as per the Anglo-Australian Telescope Agreement Amendment Act 2006. The changes do not impact the eligibility of other listed organisations for the duty concessions under item 7 of Schedule 4 to the Customs Tariff Act. These amendments reflect the replacement of the Customs Tariff Act 1987 with the Customs Tariff Act 1995, ensuring the by-law remains aligned with current legislative standards. The amendment took effect from 1 July 2010, and no specific consultation was conducted as the changes resulted from alterations to an international agreement.
Key Provisions
The Customs By-law Amendment Notice (No. 1) 2010 amends Customs By-law No. 9640001, which is related to item 7 of Schedule 4 of the Customs Tariff Act 1995 (sections 271 and 4 of the Customs Act 1901). This by-law was made to facilitate the duty-free entry of goods for the official use of an international organisation established by agreement between the Government of Australia and the government of another country, or for the personal or official use of such an organisation. Specifically, the Amendment Notice removes references to the Anglo-Australia Telescope Board (AATB), an entity that ceased to exist as of 30 June 2010 due to the Anglo-Australian Telescope Agreement Amendment Act 2006. The changes also correct references from the "Customs Tariff Act 1987" to the "Customs Tariff Act 1995", reflecting the replacement of the former act with the latter.
The obligations under this Amendment Notice primarily concern customs officials and organisations that were previously listed under Customs By-law No. 9640001. The changes mean that any references to the AATB in the by-law are no longer applicable, and all references to the "Customs Tariff Act 1987" are updated to the "Customs Tariff Act 1995". These modifications are intended to ensure that the by-law continues to accurately reflect the current legal framework and the dissolution of the AATB. The eligibility for duty concessions under item 7 of Schedule 4 remains intact for other listed organisations and institutions, ensuring that their operations are not disrupted by these changes.
There are no specific offences, penalties, or consequences mentioned for breach of the Customs By-law Amendment Notice (No. 1) 2010. However, it is essential to note that any failure to comply with the Customs Act 1901 and its associated by-laws could result in penalties as prescribed by other sections of the Act. The Act includes provisions for civil and criminal penalties, fines, and imprisonment for breaches related to customs duties, which may apply if the by-law amendments are not adhered to correctly. The precise penalties would depend on the nature and severity of the breach, as well as any relevant sections of the Customs Act 1901 that are applicable.