EXPLANATORY STATEMENT
Customs By-law No. 1300595
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 4 in the new Schedule 4 replaces item 33A of the previous Schedule 4 to the Customs Tariff Act. Item 4 provides that goods, as prescribed by by-law, that are calendars, catalogues, overseas travel literature, overseas price lists or other overseas printed matter are dutiable at the rate of “Free”.
New By-law No. 1300595 combines previous By-laws Nos. 9640080, 9640086, 9640089, 9640090, 9640092 and applies to goods specified in previous By-law No. 9640091.
Instrument
By-law No. 1300595 prescribes goods as follows:
a) documents that are for free distribution and that do not contain more than 25% private commercial advertising;
b) overseas travel literature and printed matter designed for general publicity purposes, the chief purpose of which is to encourage the public to visit a foreign country, and in which any reference to Australia or Australian persons is incidental;
c) technical materials sent to accredited representatives or correspondents appointed by national official tourist agencies, not intended for distribution;
d) blank Admission Temporaire/Temporary Admission (ATA) carnets, prepared in accordance with the Customs Convention on ATA carnets; and
e) paper catalogues or paper price lists relating exclusively to goods and/or services of a country other than Australia, designed for international distribution and not directed specifically at Australian consumption.
Consultation
No consultation was undertaken in relation to By-law No. 1300595 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. 1300595 takes effect on and from the date that the Customs Tariff Amendment (Schedule 4) Act 2012 commences, that is 1 March 2013.