Customs By-law No. 1300964

Overview

The Customs By-law No. 1300964, enacted in 2013, is a regulatory instrument under the Customs Act 1901, designed to address the need for updated by-laws following amendments to the Customs Tariff. Specifically, this by-law prescribes goods for use by or sale to persons subject to a Status of Forces Agreement between the Australian government and another country, allowing these goods to be dutiable at a "Free" rate. This legislative measure ensures that the updated customs regulations align with the changes in the Customs Tariff, thereby maintaining the efficacy of the customs duty system in relation to international agreements. The by-law was enacted by the relevant authority under the Customs Act 1901, aiming to streamline and clarify the application of customs duties in accordance with the new tariff schedule.

Scope and Application

Customs By-law No. 1300964 applies to goods prescribed by by-law for use by or sale to persons who are the subject of a Status of Forces Agreement between the Government of Australia and the government of another country. This legislation pertains to entities involved in the importation of goods under these circumstances and is designed to ensure that such goods are dutiable at the rate of “Free” as specified in the new Schedule 4 of the Customs Tariff Act. The by-law applies across the Commonwealth of Australia, aligning with the jurisdictional reach of the Customs Act 1901. There are no stated exclusions, exemptions, or thresholds in By-law No. 1300964, and it does not engage with human rights issues as outlined in the Human Rights (Parliamentary Scrutiny) Act 2011. The by-law came into effect on 1 March 2013, coinciding with the commencement of the Customs Tariff Amendment (Schedule 4) Act 2012.

Key Provisions

The primary operative sections of By-law No. 1300964 are those that prescribe the goods to be covered by the by-law. Section 1 of the by-law specifies that it applies to goods for use by, or for sale to, persons the subject of a Status of Forces Agreement between the Government of Australia and the government of another country (section 1(1)). This aligns with Item 11 of the new Schedule 4 of the Customs Tariff Act 1995, which stipulates that such goods are dutiable at the rate of "Free" (section 4 Customs Tariff Act 1995). The by-law serves to implement the customs duty provisions outlined in the Customs Act 1901 (section 271) by detailing which goods are to be treated under the "Free" duty rate. The obligations and requirements imposed by By-law No. 1300964 are primarily administrative and procedural. It mandates that goods for commissaries, as defined in the by-law, are exempt from customs duties. This exemption applies to goods intended for use by, or for sale to, persons covered under a Status of Forces Agreement (section 1(2)). The by-law necessitates that importers and other relevant parties ensure that the goods in question are accurately identified and declared to Customs to avail of the duty exemption. Additionally, it requires that any documentation provided to Customs accurately reflects the nature and intended use of the goods to ensure compliance with the by-law. In terms of legal consequences, By-law No. 1300964 does not explicitly outline specific offences or penalties for breach. However, any non-compliance with the by-law could potentially lead to the imposition of customs duties on the goods that should have been exempt. Such non-compliance might also trigger investigations and enforcement actions by Customs. The Customs Act 1901 (section 271) provides a general framework under which penalties for non-compliance with customs regulations can be imposed, including fines and other sanctions. The exact penalties would depend on the specific circumstances of the breach and the provisions of the Customs Act 1901.