EXPLANATORY STATEMENT
Customs By-law No. 1300603
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 9 in the new Schedule 4 replaces item 7 of the previous Schedule 4 to the Customs Tariff Act. Item 9 provides that goods:
a) for the official use of an international organisation established by agreement between Australia and one or more countries; or
b) for the official or personal use of an official of such an organisation
are dutiable at the rate of “Free”.
New By-law No. 1300603 replaces previous By-law No. 9640001.
Instrument
Paragraph 3(a) of by-law no. 1300603 prescribes goods that are owned by and for the official use of an organisation. Table 1 attached to paragraph 3(b) lists three international organisations that are currently the subject of intergovernmental agreements.
The international organisations listed in Table 1 must not use the item for goods which would be subject to excise duty, if produced or manufactured in Australia.
Paragraph 4(a) of by-law no. 1300603 prescribes furniture, personal and household effects that are for the official use, or personal use, of an official of an organisation listed in the by-law in Table 2. The by-law lists two international organisations that are currently the subject of intergovernmental agreements.
Officials of an organisation listed in Table 2 of the by-law must not use the item for:
a) motor vehicles; or
b) goods, which would be subject to excise duty, if produced or manufactured in Australia.
Consultation
No consultation was undertaken in relation to By-law No. 1300603 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. 1300603 takes effect on and from the date that the Customs Tariff Amendment (Schedule 4) Act 2012 commences, that is 1 March 2013.