Overview

The Customs By-law No. 0540006, enacted in 2005, is a specific measure under the Customs Act 1901 designed to facilitate the smooth operation of the Melbourne 2006 Commonwealth Games. This by-law, issued by the Chief Executive Officer of Customs, serves to exempt certain non-commercial goods imported as accompanied baggage by Commonwealth Games Family members and their families from customs duties. This legislative measure ensures that participants and their families can bring necessary items for the Games without incurring customs charges, thereby supporting the event's logistical needs. The by-law specifically excludes certain categories of goods such as alcoholic beverages, tobacco products, and broadcasting equipment, maintaining a balance between facilitating the Games and enforcing existing regulations. The by-law was implemented in consultation with the Victorian Government and with the agreement of the State and Territory Treasurers, ensuring a coordinated approach to this temporary measure.

Scope and Application

The by-law No. 0540006 made under the Customs Act 1901 and the Customs Tariff Act 1995 pertains to the treatment of non-commercial goods imported into Australia by passengers or crew members of ships or aircraft. Specifically, it applies to items imported as accompanied baggage by Commonwealth Games Family members and their families for use in, or for purposes related to, the Melbourne 2006 Commonwealth Games. This by-law provides a customs duty rate of 'Free' for these goods, thereby exempting them from the payment of customs duties. However, the exemption does not extend to alcoholic beverages, tobacco products, motor vehicles and their parts, transmission apparatus and systems for radio-broadcasting or television, television cameras for studios or reporting, and television and radio broadcasting mixing and editing equipment. These goods, regardless of their association with the Games, are subject to the standard customs duties. Additionally, the imported goods are exempt from goods and services tax under the A New Tax System (Goods and Services Tax) Act 1999 due to their classification as non-taxable importations. The by-law operates nationally within Australia, is effective from 1 January 2006 until 1 July 2006, and allows Commonwealth Games Family members to still benefit from other passenger concessions available under Item 15 of Schedule 4 to the Customs Tariff Act 1995. This by-law is of a minor or machinery nature, not significantly altering existing arrangements, and was developed in consultation with the Victorian Government and with the agreement of the State and Territory Treasurers.

Key Provisions

The by-law 0540006, established under Section 271 of the Customs Act 1901, specifies certain non-commercial goods that can be imported duty-free by Commonwealth Games Family members and their families for use in, or related to, the Melbourne 2006 Commonwealth Games. These goods, which are considered accompanied baggage, include items that are exempt from customs duties and goods and services tax (GST) when imported for this specific purpose (Section 271, Customs Act 1901). However, it is important to note that this exemption does not extend to alcoholic beverages and tobacco products, motor vehicles and their parts, transmission apparatus and systems for radio-broadcasting or television, television cameras for television studios or reporting, and television and radio broadcasting mixing and editing equipment (Item 15, Schedule 4, Customs Tariff Act 1995). The obligations imposed by this by-law require that the non-commercial goods be imported specifically for use in the Melbourne 2006 Commonwealth Games and must be accompanied baggage of the Commonwealth Games Family members and their families. This ensures that the duty-free importation is limited to the context of the Games and not for general commercial use. Additionally, the by-law provides that these individuals may still avail themselves of the normal passenger concessions available under Item 15 of the Customs Tariff Act, which allows for certain goods to be imported duty-free by passengers and crew members of ships or aircraft. Failure to comply with the conditions of this by-law could result in the non-commercial goods being subject to customs duties and GST, which would negate the intended duty-free importation. The by-law is of a minor or machinery nature, meaning it does not substantially alter existing arrangements but provides a specific concession for the Melbourne 2006 Commonwealth Games. It is also noteworthy that the Victorian Government was consulted, and the State and Territory Treasurers agreed to the concession, indicating a coordinated effort to support the Games. The by-law is set to commence on 1 January 2006 and will cease to have effect on 1 July 2006, aligning with the duration of the Games.