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.
Overview
The Customs By-law No. 1300595, introduced under the Customs Act 1901, was enacted to address the need for new by-laws following the amendment and replacement of Schedule 4 in the Customs Tariff Act 1995 by the Customs Tariff Amendment (Schedule 4) Act 2012. This by-law, which took effect from 1 March 2013, was created by the Chief Executive Officer of Customs to align with the new tariff schedule and to specify certain goods that are dutiable at the rate of "Free". The policy objective is to ensure that the updated by-laws reflect the current legislative framework while maintaining continuity in the treatment of specific goods, such as overseas travel literature and printed matter, that are not intended for private commercial use or direct Australian consumption. This by-law does not impact human rights as defined in the Human Rights (Parliamentary Scrutiny) Act 2011, and no consultation was undertaken as it did not alter existing arrangements.
Scope and Application
The Customs By-law No. 1300595 applies to a specific class of goods outlined in the Customs Tariff Act 1995, as amended by the Customs Tariff Amendment (Schedule 4) Act 2012. This by-law prescribes the goods that are dutiable at the rate of "Free," specifically targeting items such as calendars, catalogues, overseas travel literature, overseas price lists, and other overseas printed matter. It incorporates and replaces several previous by-laws, covering documents for free distribution with limited commercial advertising, overseas travel literature intended for general publicity, technical materials for accredited representatives of national tourist agencies, blank ATA carnets, and paper catalogues or price lists exclusively for international distribution. The by-law applies nationally across Australia, aligning with the jurisdictional reach of the Commonwealth under the Customs Act 1901. There are no stated exclusions or exemptions, although the specific criteria within the by-law itself delineate which items qualify for the "Free" duty rate. 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.
Key Provisions
The Customs By-law No. 1300595, established under section 271 of the Customs Act 1901, outlines specific categories of goods that are subject to customs duties. Section 4 of the Customs Tariff Act 1995 defines a Customs Tariff as an act imposing duties of customs. This by-law serves to prescribe goods that are dutiable at the rate of "Free" under item 4 of Schedule 4, which replaces item 33A in the previous schedule. By-law No. 1300595 consolidates and updates previous by-laws (Nos. 9640080, 9640086, 9640089, 9640090, and 9640092) to align with the new Schedule 4 introduced by the Customs Tariff Amendment (Schedule 4) Act 2012.
Under By-law No. 1300595, certain types of goods are prescribed as being dutiable at the rate of "Free". This includes documents for free distribution that do not contain more than 25% private commercial advertising (a), overseas travel literature and printed matter intended for general publicity encouraging visits to foreign countries, with any reference to Australia or Australian persons being incidental (b), technical materials sent to accredited representatives or correspondents of national official tourist agencies, not intended for distribution (c), blank Admission Temporaire/Temporary Admission (ATA) carnets prepared according to the Customs Convention on ATA carnets (d), and 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 (e).
The obligations imposed by this by-law require that any entity importing or exporting the specified goods must ensure that these items meet the criteria outlined in By-law No. 1300595. Importers and exporters need to verify that the goods fall within the prescribed categories to qualify for the "Free" dutiable rate. This includes ensuring that documents for free distribution do not exceed the 25% limit of private commercial advertising, and that travel literature and promotional materials meet the specified conditions. Non-compliance with these obligations could result in the goods being subject to customs duties other than "Free".
Breaches of the by-law could result in civil or criminal penalties. Although the explanatory statement does not specify exact penalties, it is understood that failure to comply with customs by-laws can lead to fines, seizure of goods, and potential prosecution under the Customs Act 1901. The severity of the penalties would depend on the nature and extent of the breach, with potential for significant financial and legal repercussions for individuals or entities found in violation of the by-law.