Customs By-law No. 1300551

Overview

The Customs By-law No. 1300551, enacted in 2013, serves to update and replace previous by-laws under the Customs Act 1901. This by-law was introduced in response to the need to align with the Customs Tariff Amendment (Schedule 4) Act 2012, which aimed to revise and update the existing tariff schedule. This legislative action was undertaken by the Chief Executive Officer of Customs, authorised by section 271 of the Customs Act 1901, ensuring that the new by-laws reflect the updated tariff items. The policy objective of this by-law is to facilitate the duty-free importation of specified aids and appliances for persons with disabilities, as prescribed by the by-law, thereby supporting accessibility and inclusion for individuals with disabilities.

Scope and Application

The Customs By-law No. 1300551 applies to the importation of specific aids and appliances for persons with disabilities as outlined in the by-law. These goods include pedestrian safety equipment for the blind, reading machines, reading systems, and sound reproducers and recorders. The by-law, which operates under Section 271 of the Customs Act 1901, is made pursuant to the Customs Tariff Act 1995 and is effective across the Commonwealth of Australia. The by-law exempts these specified items from customs duty, categorising them as "Free" in terms of tariff application. The scope of the by-law is limited to these particular types of goods, and it does not extend to other items that may assist persons with disabilities but are not listed. This by-law came into effect on 1 March 2013, the same date as the commencement of the Customs Tariff Amendment (Schedule 4) Act 2012, and it replaces several previous by-laws that had similar purposes.

Key Provisions

The Customs By-law No. 1300551, as outlined in the explanatory statement, is a regulatory instrument created under Section 271 of the Customs Act 1901. This by-law serves to prescribe specific aids and appliances for persons with disabilities that will be dutiable at a "Free" rate as per item 28 in the new Schedule 4 of the Customs Tariff Act 1995. This by-law replaces several older by-laws (Nos. 9640042, 9640043, 9640044, 9640045, and 9640047) and comes into effect on 1 March 2013, the same date as the Customs Tariff Amendment (Schedule 4) Act 2012. The by-law lists several categories of items that will be exempt from customs duties, including pedestrian safety equipment for the blind, reading machines, reading systems, and specific sound reproducers and recorders. Under this by-law, the Chief Executive Officer of Customs is mandated to ensure that certain aids and appliances for persons with disabilities are not subjected to customs duties. This involves detailed specification of the types of equipment and appliances that qualify for this exemption. For instance, pedestrian safety equipment includes Braille tiles and Braille road rivets, while reading machines must be capable of converting printed matter into tactile images and speech. Reading systems must be capable of scanning printed matter and reproducing the enlarged text on a screen. Sound reproducers and recorders must have an output of less than 2.5 Watts, use magnetic tape as the recording medium, be monophonic, and be either DC or AC/DC operated. These items must also be designed for carrying and include colour-coded, raised symbol control speeds and dual playing speeds. The obligations imposed by this by-law are primarily on the importer or the entity responsible for clearing the goods through customs. Importers must ensure that the goods they are importing fit the descriptions provided in the by-law to qualify for the duty exemption. This means providing accurate declarations and any necessary documentation to demonstrate that the imported items meet the specifications outlined in the by-law. Failure to comply with these requirements could result in the imported goods being subject to the usual customs duties and potentially facing additional penalties. In terms of consequences for non-compliance, the Customs Act 1901 provides for various penalties for breaches of customs regulations. While the explanatory statement does not detail specific penalties for this by-law, it is reasonable to infer that breaches could lead to financial penalties, confiscation of the goods, and possibly criminal charges for willful or repeated violations. The maximum penalties for breaches of customs regulations can include fines and imprisonment, depending on the severity and intent of the breach. These consequences underscore the importance of adhering to the by-law's provisions to benefit from the duty exemption.