EXPLANATORY STATEMENT
Customs By-law No. 1300938
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.
New item 15 in new Schedule 4 replaces previous item 15 of the previous Schedule 4 to the Customs Tariff Act. Item 15 paragraph (d) provides that goods, as prescribed by by-law, imported by members of the forces of Canada, New Zealand or the United Kingdom are dutiable at the rate of “Free”.
New By-law No. 1300938 replaces previous By-law No. 0040022.
Instrument
By-law No. 1300938 prescribes motor vehicles imported by members of the forces of Canada, or the United Kingdom, subject to the conditions set out in the by-law.
For the purposes of this by-law, “member of the forces of Canada or the United Kingdom” means a person belonging to land, sea or air armed services of those countries temporarily serving in Australia under arrangements agreed on by the Government of Australia and the Governments of Canada and the United Kingdom.
Consultation
No consultation was undertaken in relation to By-law No. 1300938 as it does not substantially 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. 1300938 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. 1300938, enacted under the Customs Act 1901, addresses the need for updated regulations concerning the importation of motor vehicles by members of the armed forces of Canada and the United Kingdom, in alignment with the Customs Tariff Amendment (Schedule 4) Act 2012. This by-law replaces the previous By-law No. 0040022 and is intended to prescribe the conditions under which such goods will be imported duty-free. The Customs Tariff Amendment (Schedule 4) Act 2012, enacted by the Parliament of Australia, introduced these changes to modernise and streamline the customs regulations in response to updated international agreements and the evolving nature of military engagements in Australia. The objective of this by-law is to ensure that the import conditions for military personnel's motor vehicles reflect current agreements and facilitate smooth customs processes without disrupting existing arrangements.
Scope and Application
The Customs By-law No. 1300938, enacted under Section 271 of the Customs Act 1901, applies to motor vehicles imported by members of the armed forces of Canada or the United Kingdom who are temporarily serving in Australia under the terms of agreements between the Australian Government and the respective governments of Canada and the United Kingdom. This by-law, which supersedes By-law No. 0040022, specifies that such imported motor vehicles will be dutiable at the rate of "Free". The scope of this legislation is limited to these specific circumstances and does not extend to other individuals, entities, or types of goods not covered by the defined conditions. The geographic reach of this by-law is national, applying throughout Australia. There are no stated exclusions or exemptions within the by-law itself, although it is implicitly subject to the broader terms of the Customs Act 1901 and the Customs Tariff Act 1995. The by-law came into effect on 1 March 2013, aligning with the commencement of the Customs Tariff Amendment (Schedule 4) Act 2012.
Key Provisions
The Customs By-law No. 1300938, made under Section 271 of the Customs Act 1901, prescribes motor vehicles imported by members of the armed forces of Canada or the United Kingdom, who are temporarily serving in Australia under agreed arrangements. This by-law replaces the previous By-law No. 0040022 and comes into effect from 1 March 2013, the commencement date of the Customs Tariff Amendment (Schedule 4) Act 2012. It aligns with new item 15 in the updated Schedule 4 of the Customs Tariff Act, which stipulates that specified goods imported by these members are dutiable at the rate of "Free".
The by-law imposes specific obligations on the parties it governs. Members of the armed forces of Canada or the United Kingdom who are importing motor vehicles into Australia under the terms of this by-law must adhere to the conditions set out within it. These conditions likely include the temporary nature of their service in Australia, which is agreed upon by the Australian government and the governments of Canada and the United Kingdom. The by-law ensures that such imported vehicles are subject to the prescribed duty rates, which, in this case, means no duty is payable.
In terms of legal consequences, the by-law does not explicitly outline penalties for non-compliance, but it is reasonable to infer that breaches of the by-law could lead to the imposition of applicable duties on the imported motor vehicles. Failure to comply with the conditions could also potentially lead to further legal consequences, such as the forfeiture of the imported goods or other administrative penalties as prescribed by the Customs Act 1901. The exact penalties would depend on the specific circumstances of non-compliance and the interpretation of the relevant provisions of the Customs Act.