EXPLANATORY STATEMENT
Customs By-law No. 1300584
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 commence on 1 March 2013. It 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 38 in new Schedule 4 replaces item 41F of the previous Schedule 4 to the Customs Tariff Act. Item 38 provides that goods, as prescribed by by-law, which are components for use as original equipment in the assembly or manufacture of vehicles over 3.5 tonnes, are dutiable at the rate of “Free”.
By-law No. 1300584 replaces previous By-law No. 0040029.
Instrument
By-law No. 1300584 prescribes vehicle components for use as original equipment in the manufacture or assembly of the cab/chassis or drivable chassis of motor vehicles which:
a) have a gross vehicle weight greater than 3.5 tonnes; and
b) are classified under a heading or subheading listed in Table 1.
The by-law also prescribes vehicle components for use as original equipment in the assembly of motor vehicles which:
a) have a gross vehicle weight between 3.5 tonnes and 4 tonnes; and
b) are classified under a heading or subheading listed in Table 2.
A security must be lodged with the Australian Customs and Border Protection Service to ensure compliance with the conditions.
Consultation
No consultation was undertaken in relation to By-law No. 1300584 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. 1300584 takes effect on and from the date that the Customs Tariff Amendment (Schedule 4) Act 2012 commences, that is 1 March 2013.