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.
Overview
The Customs By-law No. 1300601 was introduced under Section 271 of the Customs Act 1901, enacted by the Parliament of Australia. This by-law was necessitated by the Customs Tariff Amendment (Schedule 4) Act 2012, which updated the Customs Tariff Act 1995 and required corresponding amendments to the by-laws governing the importation of certain goods. Specifically, By-law No. 1300601 was enacted to ensure that the new tariff schedule, which provides for the duty-free importation of goods such as calendars, catalogues, overseas travel literature, overseas price lists, and other overseas printed matter, is appropriately regulated. The by-law aligns with international conventions concerning the temporary importation of goods for events, ensuring compliance with the Customs Convention on Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events and the Convention on Temporary Admission. By-law No. 1300601 took effect on 1 March 2013, the same date the Customs Tariff Amendment (Schedule 4) Act 2012 commenced, and it does not alter existing arrangements or impact human rights.
Scope and Application
Customs By-law No. 1300601 applies to goods such as calendars, catalogues, overseas travel literature, overseas price lists, and other overseas printed matter that are imported for events approved by the Collector under specified international conventions. This legislation is a direct extension of the Customs Act 1901 and the Customs Tariff Act 1995, where the Customs Tariff is defined as an act imposing duties of customs. The by-law serves to prescribe the kinds of goods and quantities that can be imported for temporary use in events such as exhibitions, fairs, and meetings, and aligns with Articles from the Customs Convention concerning Facilities for the Importation of Goods and the Convention on Temporary Admission. This by-law is applicable nationally across Australia and does not impose any new restrictions or exemptions beyond those already defined in the referenced conventions. By-law No. 1300601 took effect from 1 March 2013, the date the Customs Tariff Amendment (Schedule 4) Act 2012 came into force, replacing the previous By-law No. 9640093.
Key Provisions
The key operative sections of the Customs By-law No. 1300601, as referenced in the Customs Act 1901 (section 271), allow the Chief Executive Officer of Customs to create by-laws for the application of items within the Customs Tariff, specifically those related to goods prescribed by by-law. This by-law, No. 1300601, is designed to replace the previous by-law, No. 9640093, and is in alignment with the new Schedule 4 introduced by the Customs Tariff Amendment (Schedule 4) Act 2012, which commences on 1 March 2013. This by-law outlines the types and quantities of goods that can be imported for events approved by the Collector under specific international conventions, namely the Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events, and the Convention on Temporary Admission.
This by-law imposes specific obligations on parties involved in the importation of goods. Firstly, it requires that the goods imported under this by-law must be listed in the applicable articles of the aforementioned international conventions. This ensures that the goods are correctly identified and categorised for temporary import, which is essential for compliance with the conditions of temporary admission. Additionally, the by-law mandates that these goods must be imported for events that have been approved by the Collector, ensuring that the importation aligns with the regulatory framework intended to facilitate such events.
Failure to comply with the provisions of By-law No. 1300601 can lead to civil and criminal consequences. While the explanatory statement does not explicitly detail the penalties for non-compliance, the Customs Act 1901 and associated regulations typically provide for fines and other sanctions for breaches of customs laws. These penalties can include financial penalties, seizure of goods, and potential prosecution, which can vary depending on the severity and nature of the breach. Therefore, adherence to the by-law is crucial to avoid these potential repercussions.