EXPLANATORY STATEMENT
Customs By-law No. 1244196
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 22 in the new Schedule 4 replaces item 34 of the previous Schedule 4 to the Customs Tariff Act. Item 22 provides that goods, as prescribed by by-law:
a) imported on or in containers, are dutiable at the rate that would apply to the goods if they were imported separately; and
b) the containers are dutiable at the rate of “Free” where they will be exported without being put to any other use.
New By-law No. 1244196 combines previous By-laws No. 8840062, 8840064 and 8940017.
Instrument
By-law No. 1244196 prescribes goods imported on or in reusable containers, provided the containers will be exported within 12 months of the date they are entered for home consumption, without being put to further use, other than for the transport, storage, display, exhibition or dispensing of the goods with which they are imported.
By-law No. 1244196 does not apply to reusable containers which are required to be classified with the goods with which they are imported, by application of rule 5(b) of the General Rules for the Interpretation of the Harmonized System.
The by-law requires that a security be lodged with the Australian Customs and Border Protection Service to ensure compliance.
Consultation
No consultation was undertaken in relation to By-law No. 1244196 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. 1244196 takes effect on and from the date that the Customs Tariff Amendment (Schedule 4) Act 2012 commences, that is 1 March 2013.