Customs Act 1901
Customs Tariff Act 1995
PART III OF SCHEDULE 4
BY-LAW No. 0340005
I, john peter arndell, 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, any word or phase 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. 0340005
Item 65
Part III of Schedule 4
1. This by-law may be cited as Customs By-law No. 0340005.
2. This by-law shall be deemed to have taken effect from
11 March 2003.
3. Commercial Tariff Concession Order 8735838 is prescribed
for the purposes of item 65 in Part III of Schedule 4 to
the Customs Tariff Act 1995.
4. For the purposes of item 65 of Schedule 4 to the Customs
Tariff Act 1995, "information industries equipment" is
prescribed as:
(a) word processing machines of 8469.11.00;
(b) goods of 8470;
(c) goods of 8471;
(d) other office machines of 8472.90.90;
(e) electrical apparatus of 8517;
(f) microphones for telecommunications use of 8518.10.10;
(g) loudspeakers for telecommunications use of 8518.29.10;
(h) line telephone headsets of 8518.30.10;
(i) telephone answering machines of 8520.20.00;
(j) goods for radio-telephony, radio telegraphy and paging
alert devices of 8525.10.10;
(k) apparatus of 8525.20.00;
(l) digital still image video cameras of 8525.40.10;
(m) portable receivers for calling, alerting or paging
of 8527.90.10;
(n) printed circuits of 8534.00.00;
(o) electronic integrated circuits and micro assemblies
of 8542;
(p) goods of 8544.41.30, 8544.49.30 or 8544.51.10;
(q) optical fibre cables of 8544.70.00;
(r) photocopying apparatus of 9009.
5. 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 Fifteenth day of July 2003
john peter arndell
Delegate of the Chief Executive Officer
Overview
The Customs Act 1901, as amended, is a foundational piece of legislation in Australia, providing the legal framework for the regulation of imports and exports. This Act was enacted to address the need for a comprehensive system governing the importation and exportation of goods, ensuring that customs duties and other charges are properly levied and collected. The Customs Tariff Act 1995 supplements the Customs Act by detailing the specific tariff classifications and rates applicable to imported goods, thereby facilitating the administration of customs duties. The Customs By-law No. 0340005, made under the authority of the Customs Act, aims to further refine the application of these customs regulations, particularly in relation to the tariff classification of information industries equipment. This by-law was enacted by the delegate of the Chief Executive Officer, John Peter Arnell, on behalf of the Commonwealth of Australia and took effect from 11 March 2003. The policy objective underpinning these legislative measures is to streamline the customs process, ensuring clarity and consistency in the application of customs duties and other related charges, thereby facilitating trade while protecting the fiscal interests of the Australian Government.
Scope and Application
Customs By-law No. 0340005 applies to the classification and tariff treatment of goods specified within the Customs Tariff Act 1995. This by-law is applicable to all persons and entities involved in the importation of information industries equipment, as defined in the schedule of the by-law. This includes goods such as word processing machines, office machines, telecommunications equipment, and other specified electronic components and devices. The by-law operates under the authority of the Customs Act 1901 and extends across the Commonwealth of Australia. The by-law provides specific tariff classifications and concessions, including the application of the Commercial Tariff Concession Order 8735838, which further defines the tariff treatment of certain goods. This legislation does not explicitly state any exclusions or exemptions, but it is subject to the broader provisions of the Customs Tariff Act 1995 and any subsequent amendments or alterations to that Act. The by-law's application can be extended or modified through subordinate instruments, which may include further detailed classifications and tariff rates as needed.
Key Provisions
Customs By-law No. 0340005, as cited in the Schedule, is a specific by-law that prescribes certain goods under the Customs Tariff Act 1995. It came into effect on 11 March 2003. This by-law identifies Commercial Tariff Concession Order 8735838 as applicable to item 65 in Part III of Schedule 4 of the Customs Tariff Act 1995. It also details the category of goods referred to as "information industries equipment," which includes a wide range of items such as word processing machines, various office machines, telecommunications equipment, video cameras, printed circuits, electronic components, and optical fibre cables.
The Customs By-law No. 0340005 imposes specific obligations and requirements on parties dealing with the prescribed goods. For example, importers and exporters must ensure that these goods are correctly classified and that the relevant tariffs and duties are applied according to the provisions of the Customs Tariff Act 1995. Additionally, the by-law mandates that accurate documentation and information must be provided to the relevant authorities to facilitate the customs process.
Failure to comply with the provisions of Customs By-law No. 0340005 can result in various penalties and legal consequences. Under the Customs Act 1901, breaches can lead to both civil and criminal penalties. Civil penalties may include fines and the recovery of duties owed, while criminal penalties can include imprisonment, particularly for more severe or repeated violations. The exact penalties can vary depending on the nature and severity of the breach, but they are intended to ensure compliance with the customs regulations and to protect the integrity of the customs system.