EXPLANATORY STATEMENT
Customs By-law No. 1243816
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. The Customs Tariff Act 1995 (the Customs Tariff Act) is a Customs Tariff for the purposes of the Act.
Background
The Customs Tariff Amendment (Schedule 4) Act 2012 will repeal the existing Schedule 4 of the Customs Tariff Act and replace it with a new Schedule 4. As part of this process, new by-laws are required for all items that provide for goods to be prescribed by by-law.
Item 8 in new Schedule 4 replaces items 28A and 28B of the previous Schedule 4 to the Customs Tariff Act. Item 8 paragraph (b) provides that traditional costumes, as prescribed by by-law, are dutiable at the rate of “Free”.
There are currently no by-laws concerning traditional costumes.
Instrument
By-law No. 1243816 prescribes traditional costumes that are authentic in design, made from traditional materials in the country of the tradition’s origin, and are imported by groups established for the purpose of performing in those traditional costumes.
Consultation
No consultation was undertaken in relation to By-law No. 1243816 as it does not alter existing arrangements.
Human Rights Implications
This by-law does not engage, impact on, or limit in any way, the human rights and freedoms recognised or declared in the international instruments listed in the definition of human rights at section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.
Commencement
By-law No. 1243816 takes effect on and from the date that the Customs Tariff Amendment (Schedule 4) Act 2012 commences, that is 1 March 2013.