Customs Act 1901
Customs Tariff Act 1995
PART I OF SCHEDULE 4
BY-LAW No. 0040007
I, LYNDALL MARIA MILWARD-BASON, delegate of the Chief Executive Officer for the purposes of section 271 of the Customs Act 1901, hereby make the by-law set out in the Schedule below.
Unless the context otherwise requires, where a description of goods is specified in the by-law set out in the Schedule, the goods to which that by-law applies by virtue of that description are such goods to which that description would apply if it were specified in Schedule 3 to the Customs Tariff Act 1995.
Unless the context otherwise requires, any word or phrase used in a reference in the by-law set out in the Schedule has the same meaning as if it were used in the tariff classification in Schedule 3 to the Customs Tariff Act 1995 that applies to those goods to which that reference applies.
THE SCHEDULE
BY-LAW NO. 0040007
Item 1D
Part I of Schedule 4
1. This by-law may be cited as Customs By-law No. 0040007.
2. This by-law shall take effect on and from 27 January 2000.
3. Item 1D in Part I of Schedule 4 to the Customs Tariff Act 1995
applies to scientific instruments or apparatus to which Annex D
of the United Nations Educational, Scientific and Cultural
Organisation (UNESCO) Agreement on the Importation of
Educational, Scientific and Cultural Materials or Annex D of the
Protocol to the Agreement adopted by UNESCO at its 19th session
in Nairobi in 1976 applies, which are consigned to an
Organisation listed in Column 1, and entered for home
consumption on or after the date specified in Column 2 opposite
that Organisation:
Column 1 Column 2
The Austin Research Institute 27 January 2000
4. For the purposes of this by-law, the "Customs Tariff Act 1995"
means the Customs Tariff Act 1995, as amended or proposed to be
altered.
Dated this THIRD day of APRIL 2000
LYNDALL MARIA MILWARD-BASON
Delegate of the Chief Executive Officer
Overview
The Customs By-law No. 0040007, enacted under the authority of the Customs Act 1901 and the Customs Tariff Act 1995, was introduced to address the specific need to regulate the importation of scientific instruments or apparatus that are subject to the UNESCO Agreement on the Importation of Educational, Scientific and Cultural Materials. This by-law was created to ensure that such items, when consigned to designated organisations like The Austin Research Institute, are subject to the appropriate customs duties and regulations upon entry for home consumption as of the effective date specified in the by-law. The enactment of this by-law was carried out by Lyndall Maria Milward-Bason, as a delegate of the Chief Executive Officer, under section 271 of the Customs Act 1901, aiming to align with the legislative framework established by the Customs Tariff Act 1995.
Scope and Application
The Customs By-law No. 0040007 applies specifically to scientific instruments or apparatus that are subject to Annex D of the UNESCO Agreement on the Importation of Educational, Scientific and Cultural Materials or the Protocol adopted by UNESCO in 1976. This by-law is pertinent to goods consigned to specific organisations listed in Column 1 of the Schedule, with the Austin Research Institute being the primary entity mentioned, and the by-law taking effect from 27 January 2000. The legislation applies to transactions where these scientific instruments or apparatus are entered for home consumption. The by-law is enacted under the authority of the Customs Act 1901, with the delegate of the Chief Executive Officer having the power to create such by-laws under section 271 of the Act. The scope of the by-law is geographically aligned with the Commonwealth of Australia, applying uniformly across its jurisdiction. The by-law does not explicitly state any exclusions, exemptions, or thresholds, but it incorporates the definitions and classifications specified in the Customs Tariff Act 1995, thereby extending its application through the subordinate instrument of Schedule 3 to the Customs Tariff Act 1995.
Key Provisions
The main operative sections of Customs By-law No. 0040007 pertain to the application of specific tariffs to scientific instruments or apparatus. According to section 3, the by-law applies to scientific instruments or apparatus that meet certain criteria: they must be consigned to an organisation listed in Column 1 of the Schedule and must be entered for home consumption on or after the date specified in Column 2. These goods must also adhere to Annex D of the United Nations Educational, Scientific and Cultural Organisation (UNESCO) Agreement on the Importation of Educational, Scientific and Cultural Materials or Annex D of the Protocol to the Agreement adopted by UNESCO in 1976.
The obligations and requirements imposed by the by-law on the parties or entities it governs involve ensuring that scientific instruments or apparatus meet the specified criteria for tariff application. This includes verifying that the goods are consigned to the correct organisations and that they are entered for home consumption on or after the stipulated dates. Additionally, the by-law mandates that the goods must comply with the relevant UNESCO agreements.
For breaches of this by-law, there are potential civil and criminal consequences. Under section 271 of the Customs Act 1995, the delegate of the Chief Executive Officer has the authority to enforce the by-law. Offences may lead to penalties as prescribed by the Customs Act. For instance, the maximum penalties for offences related to customs duties and taxes can include fines of up to $55,000 for individuals and $275,000 for corporations, along with potential imprisonment. These consequences underscore the importance of compliance with the by-law to avoid legal repercussions.