Customs By-law No. 1244204

Overview

The Customs By-law No. 1244204, enacted in 2013, is an instrument under the Customs Act 1901, and it was introduced to address the need for updated regulations concerning the duties on goods imported in containers. This by-law was created in response to the Customs Tariff Amendment (Schedule 4) Act 2012, which repealed and replaced the existing Schedule 4 of the Customs Tariff Act 1995. The by-law was made by the Chief Executive Officer of Customs in accordance with section 271 of the Customs Act 1901 and aims to prescribe the dutiable rates for certain goods imported in containers, ensuring a consistent application of customs duties. The by-law specifies that compressed or liquefied gas and containers designed to be refilled, classified under heading 7311 of Schedule 3 and similar containers of base metal, will be dutiable at specific rates as outlined in the new Schedule 4. The by-law came into effect on 1 March 2013, aligning with the commencement of the Customs Tariff Amendment (Schedule 4) Act 2012.

Scope and Application

The Customs By-law No. 1244204 applies to entities and individuals involved in the importation of goods, specifically those that are imported in containers. It pertains to compressed or liquefied gas and containers designed to be refilled, such as those classified under heading 7311 of Schedule 3 and similar containers of base metal, as these are the goods prescribed by the by-law. This by-law is established under the authority of Section 271 of the Customs Act 1901 and is applicable at the Commonwealth level, thus affecting all importers across Australia. By-law No. 1244204 is integral to the administration of the Customs Tariff as defined in the Customs Tariff Act 1995. Notably, the by-law does not alter existing arrangements and therefore did not necessitate consultation. It does not impact human rights as recognised in international instruments. The by-law took effect from 1 March 2013, aligning with the commencement of the Customs Tariff Amendment (Schedule 4) Act 2012.

Key Provisions

Section 271 of the Customs Act 1901 allows the Chief Executive Officer of Customs to make by-laws to govern the importation and taxation of certain goods specified in the Customs Tariff. The Customs Tariff Amendment (Schedule 4) Act 2012, which introduces new provisions, necessitates the creation of new by-laws to align with these changes. By-law No. 1244204, which replaces By-law No. 8840063, specifically governs the importation and taxation of goods imported in containers and the containers themselves. According to this by-law, goods imported in containers are to be taxed at the rate that would apply if they were imported separately. Additionally, containers that are to be exported without being used for any other purpose are exempt from duty, classified as "Free". Under By-law No. 1244204, the types of goods covered include compressed or liquefied gas and containers designed to be refilled, classified under heading 7311 of Schedule 3, as well as similar containers made of base metal. This by-law ensures that there are clear guidelines for the classification and taxation of these goods as they enter the country. It does not, however, require consultation as it does not change existing practices. Failure to comply with the provisions of By-law No. 1244204 could result in penalties. While the specific penalties are not outlined in the explanatory statement, breaches of the Customs Act 1901 can lead to significant financial penalties, prosecution, and potential criminal charges. The exact penalties depend on the nature and severity of the breach but can include fines and imprisonment for more serious offences. The by-law also states that it does not affect any human rights or freedoms recognised under the international instruments listed in the Human Rights (Parliamentary Scrutiny) Act 2011. This means that while it governs the importation of goods, it does so without impacting on the rights of individuals or groups. By-law No. 1244204 came into effect on 1 March 2013, the same date as the commencement of the Customs Tariff Amendment (Schedule 4) Act 2012. This ensures that the new by-law applies from the moment the legislative changes take effect, maintaining continuity and clarity in customs regulations.