EXPLANATORY STATEMENT
Customs By-law No. 1300601
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 4 in 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”.
By-law No. 1300601 replaces previous By-law No. 9640093.
Instrument
By-law No. 1300601 prescribes kinds of goods and quantities of goods which are imported for an event approved by the Collector in accordance with:
a) Article 1 to the Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events; or
b) Annex B.1 to the Convention on Temporary Admission.
Goods which are imported under this by-law must be goods listed in:
a) Article 7 or subparagraph 1(d) of Article 6 to the Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events; or
b) subparagraph 1(d) or 1(e) of Article 5 to Annex B.1 to the Convention on Temporary Admission.
Consultation
No consultation was undertaken in relation to By-law No. 1300601 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. 1300601 takes effect on and from the date that the Customs Tariff Amendment (Schedule 4) Act 2012 commences, that is 1 March 2013.