EXPLANATORY STATEMENT
By-law No. 0618807 (replacing BL 9940021)
Customs Act 1901
Section 271 of the Customs Act 1901 (the Act) provides, in part, that where an item of a Customs Tariff is expressed to apply to goods, or to a class or kind of goods, as prescribed by by-law, the Chief Executive Officer of Customs may make by-laws for the purposes of that item. 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).
Background
On 4 November 2006, the Customs Tariff Amendment (2007 Harmonized System Changes) Act 2006 (the HS 2007 Act) received the Royal Assent. This Act repeals, from 1 January 2007, a number of tariff subheadings to which existing item 36 of Schedule 4 to the Customs Tariff Act 1995 and related By-law No. 9940021 refers.
Existing item 36 sets out a ‘Free’ rate of duty for goods, as prescribed by by-law, that are classified to certain subheadings, including subheadings 3702.32.00, 3702.39.00 and 3702.44.00. For item 36, existing By‑law No. 9940021 prescribes goods classified to subheadings 3702.32.00, 3702.39.00, 3702.44.00 and 3702.93.00 that are sensitised film, blue or orthochromatic, for certain technical uses. The HS 2007 Act repeals subheadings 3702.32.00, 3702.39.00 and 3702.44.00 and the goods classified to these subheadings are reclassified to new subheadings 3702.32.90, 3702.39.90 and 3702.44.90 respectively, with effect from 1 January 2007.
The HS 2007 Act also amends item 36 to substitute the references to subheadings 3702.32.00, 3702.39.00 and 3702.44.00 with references to new subheadings 3702.32.90, 3702.39.90 and 3702.44.90 respectively, with effect from 1 January 2007.
Instrument
To take into account the changes under the HS 2007 Act, By-law No. 9940021 is revoked from 1 January 2007 by Instrument of Revocation No. 1 (2006) and replaced by new By-law No. 0618807. The new By-law substitutes the references to subheadings 3702.32.00, 3702.39.00 and 3702.44.00 with references to new subheadings 3702.32.90, 3702.39.90 and 3702.44.90 respectively but is otherwise the same substantially as By-law No. 9940021.
Consultation
No consultation was undertaken in relation to By-law No. 0618807 as it is of a minor and machinery nature and does not substantially alter existing arrangements.
Commencement
By-law No. 0618807 takes effect from 1 January 2007.