Customs By-law No. 0900069
Item 41H of Schedule 4 to the Customs Tariff Act 1995
Explanatory Statement
Section 273EA of the Customs Act 1901 (the Customs Act), provides that the Minister for Home Affairs, or his delegate, may sign and publish a notice in the Commonwealth Gazette to propose alterations to the Customs Tariff Act 1995 (the Tariff Act).
Customs Notice (No. 1) 2009 was published in Commonwealth Gazette GN 2 of 21 January 2009. The Notice proposes a new item 41H in Schedule 4 to the Tariff Act.
Proposed alterations to the Customs Tariff made by a notice under Section 273EA are subsequently incorporated in the Tarff Act by a Customs Tariff Amendment Bill. Section 273D of the Customs Act preserves any by-law made for a proposed item when that item is incorporated in the Tarff Act.
Section 271 of the Customs Act provides, in part, that the Chief Executive Officer of Customs may make by-laws for the purposes of a proposed item of the Customs Tariff that is expressed to apply to goods, or to a class or kind of goods, as prescribed by
by-law.
Background
Proposed new item 41H provides duty free entry for goods for use in the testing, quality control, manufacturing evaluation or engineering development of motor vehicles designed or engineered, or to be designed or engineered in Australia, by motor vehicle producers registered under the Automotive Competitiveness and Investment Scheme, as set out in the ACIS Administration Act 1999 (ACIS), but are to be manufactured overseas. The item also applies to components for use in such motor vehicles. The goods to which proposed new item 41H applies are required to be prescribed by by-law.
Instrument
Customs By-law No. 0900069 prescribes goods for the purposes of item 41H. These goods are motor vehicles, including prototype vehicles, and components for such vehicles, providing that the vehicles are designed or engineered, or are to be designed or engineered in Australia, by motor vehicle producers registered under the Automotive Competitiveness and Investment Scheme, and are to be manufactured overseas. The by-law also includes components for such vehicles and testing equipment.
The by-law requires that a security (for example, in the form of cash or documentary undertaking) that goods imported under item 41H will be re-exported, destroyed or disposed of in a manner approved by the Collector, within a period of twelve months, or such further period as may be allowed by the Collector.
Customs By-law No. 0900069 is available for use by all importers, provided that the goods meet the terms of the item and by-law.
Consultation
No consultation was undertaken in relation to new By-law No. 0900069 as it is of a minor and machinery nature.
Commencement
Customs By-law No. 0900069 takes effect from 1 January 2009.