EXPLANATORY STATEMENT
By-law No. 0709706
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 purpose 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 31 May 2007, the Agreement between the Government of the Republic of the Philippines and the Government of Australia Concerning the Status of Visiting Forces of each State in the Territory of the other State (the Agreement) was signed in Canberra. This Agreement allows for improved defence cooperation between the Philippines and Australia, with Article 13 of the Agreement providing for the importation of goods by the Philippines Visiting Forces.
Item 8 of Schedule 4 to the Customs Tariff Act sets out a duty rate of ‘Free’ for goods, as prescribed by by-law, that are for use by or sale to persons the subject of a Status of Forces Agreement between the Government of Australia and the government of another country or other countries.
Instrument
New By-law No. 0709706 prescribes goods for the purposes of Item 8 of Schedule 4 to the Customs Tariff Act, allowing for appropriate treatment of goods covered by Article 13 of the Agreement.
Consultation
Department of Defence and the Australian Government Solicitor.
Commencement
By-law No. 0709706 takes effect from the day the Agreement enters into force for Australia. Paragraph 273B(1)(b)(i) of the Act provides that a by-law shall take effect, or be deemed to have taken effect, from the date of publication, or from the date (whether before or after the date of publication) specified by or under the by-law.