EXPLANATORY STATEMENT
By-law No. 1104437
Customs Act 1901
Section 271 of the Customs Act 1901 (the Act) provides, in part, that where an item of the 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. Section 4 of the Act defines “Customs Tariff” to mean an Act imposing duties of customs, which is the Customs Tariff Act 1995 (the Customs Tariff Act).
Background
A series of natural disasters occurred across Australia in early January 2011, including floods in Queensland, Victoria and New South Wales, Cyclone Yasi in North Queensland and bushfires around Perth in Western Australia, which forced the evacuation of thousands of people from towns and cities. These disasters affected at least 70 towns and over 200,000 people in Queensland alone, with “three quarters of Queensland declared a disaster zone” (Queensland Government Official website 10 February 2011).
Item 23A in Part II of Schedule 4 to the Customs Tariff Act applies to goods, as prescribed by by-law, that have been donated or bequeathed by a person, company or organisation domiciled or established outside Australia to an organisation established in Australia for the purposes of performing work of a philanthropic nature.
In the absence of By-law No. 1104437, a person must apply and the CEO or delegate of the CEO make a determination under section 273 of the Act for each importation of goods donated for disaster relief.
By-law No. 1104437 is made for the purposes of item 23A and provides for duty and GST free importation of goods that are donated to an organisation established in Australia for philanthropic purposes for disaster relief. By-law No. 1104437 facilitates the delivery of donated goods for disaster relief now and in the future, by providing a mechanism for
self-assessed clearance of those goods.
Instrument
Customs By-law No. 1104437 provides that subject to certain conditions, item 23A of Schedule 4 to the Customs Tariff Act applies to goods donated by a person, company or organisation domiciled or established outside Australia to an organisation established in Australia for the purposes of performing work of a philanthropic nature and the donation was for disaster assistance.
Consultation
Customs and Border Protection did not consult on By-law No. 1104437 because it is minor and machinery in nature.
Commencement
By-law No. 1104437 is deemed to have taken effect on and from 1 January 2011.