Customs By-law No. 1300532

Overview

The Customs By-law No. 1300532 was enacted in 2013 to provide for the implementation of the Customs Tariff Amendment (Schedule 4) Act 2012, which introduced a new schedule to the Customs Tariff Act 1995. This by-law addresses the legislative gap by prescribing specific goods that are to be exempt from customs duty when used in petroleum activities in the Eastern Greater Sunrise offshore area, as defined in the Offshore Petroleum and Greenhouse Gas Storage Act 2006. The by-law was enacted by the Customs legislative instrument-making authority under section 271 of the Customs Act 1901, with the policy objective of ensuring that the new tariff schedule is effectively implemented by updating the relevant by-laws. The by-law came into effect on 1 March 2013, the same date as the commencement of the Customs Tariff Amendment (Schedule 4) Act 2012.

Scope and Application

Customs By-law No. 1300532 applies to goods intended for use in petroleum activities within the Eastern Greater Sunrise offshore area, as defined under the Offshore Petroleum and Greenhouse Gas Storage Act 2006. This by-law is made under Section 271 of the Customs Act 1901, which empowers the Chief Executive Officer of Customs to issue by-laws for items prescribed in the Customs Tariff. The scope of the by-law is limited to goods used in petroleum activities and excludes items for personal or domestic use, food, beverages, tobacco, toiletries, and clothing, except for protective safety clothing necessary for petroleum activities. The by-law's jurisdiction is national, consistent with the Commonwealth's legislative powers. There are no stated exclusions beyond those mentioned, and no consultation was deemed necessary as the by-law does not alter existing arrangements. The by-law came into effect on 1 March 2013, aligning with the commencement date of the Customs Tariff Amendment (Schedule 4) Act 2012. The by-law does not affect human rights as recognised or declared in international instruments under the Human Rights (Parliamentary Scrutiny) Act 2011.

Key Provisions

The key operative sections of Customs By-law No. 1300532 (By-law No. 1300532) focus on prescribing goods that are for use in a petroleum activity in the Eastern Greater Sunrise offshore area. This is in line with Section 271 of the Customs Act 1901, which allows the Chief Executive Officer of Customs to make by-laws for items of a Customs Tariff as prescribed by by-law. Specifically, By-law No. 1300532 replaces previous By-law No. 0817449 and applies to the new Schedule 4 of the Customs Tariff Act 1995, as introduced by the Customs Tariff Amendment (Schedule 4) Act 2012. This new by-law takes effect from 1 March 2013. The by-law imposes specific obligations on the parties involved, particularly in relation to the classification and duty imposition on goods used in petroleum activities in the Eastern Greater Sunrise offshore area. It mandates that goods intended for use in this area, as prescribed by the by-law, are subject to a duty rate of "Free". This means that no customs duty will be charged on these goods. However, it is important to note that the by-law does not apply to goods for personal or domestic use, food, beverages, tobacco, toiletries, clothing (except protective safety clothing used for a petroleum activity). Failing to comply with the by-law can result in various consequences. The by-law does not explicitly detail specific offences or penalties for non-compliance, but it is aligned with the broader Customs Act 1901 framework, where breaches can lead to criminal and civil penalties. Under the Customs Act, unauthorised importation of goods can result in criminal charges, with penalties including fines and imprisonment. Similarly, failure to declare goods correctly or provide accurate information can result in civil penalties, including financial penalties. The specific penalties would depend on the nature and extent of the breach, as well as the relevant sections of the Customs Act that are contravened. Overall, By-law No. 1300532 plays a crucial role in ensuring that the prescribed goods for petroleum activities in the Eastern Greater Sunrise offshore area are appropriately classified and exempt from customs duties, while also providing a framework for compliance and enforcement within the broader Customs Act 1901.