EXPLANATORY STATEMENT
By-law No. 0618808 (replacing BL 0604883)
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 By-law No. 0604883 refers.
Existing item 73 sets out concessional rates of duty for goods, as prescribed by by‑law, which are certain clothing and finished textiles that qualify under the Product Diversification Scheme. For item 73, existing Customs By-law No. 0604883 prescribes certain goods, including goods defined in the Product Diversification Scheme and classified to subheadings 6117.20.00 and 6303.11.10. The HS 2007 Act repeals subheadings 6117.20.00 and 6303.11.10 and goods classified to these subheadings are reclassified to new subheading 6117.80.10 and existing subheading 6303.19.10 respectively, with effect from 1 January 2007.
Instrument
To take into account the changes under the HS 2007 Act, By-law No. 0604833 is revoked from 1 January 2007 by Instrument of Revocation No. 1 (2006) and replaced by new By-law No. 0618808. The new By-law substitutes the references to subheadings 6117.20.00 and 6303.11.10 with references to subheadings 6117.80.10 and 6303.19.10 respectively but is otherwise the same substantially as By-law No. 0604833.
Consultation
No consultation was undertaken in relation to By-law No. 0618808 as it is of a minor and machinery nature and does not substantially alter existing arrangements.
Commencement
By-law No. 0618808 takes effect from 1 January 2007.