Customs By-law No. 1300982

Overview

The Customs By-law No. 1300982, enacted in 2013 under the authority of the Customs Act 1901, addresses the need to update the regulations governing the importation of goods under Status of Forces Agreements (SOFA) between the Australian Government and other nations, specifically New Zealand in this instance. This by-law was necessitated by the Customs Tariff Amendment (Schedule 4) Act 2012, which required new by-laws to be established for items in the Customs Tariff that involve the prescription of goods by by-law. The Customs Tariff Act 1995, which serves as a Customs Tariff for the purposes of the Act, was amended to reflect the new Schedule 4, prompting the creation of By-law No. 1300982 to replace the previous By-law No. 9940007. This by-law prescribes specific goods, such as personal effects, furniture, household goods (excluding tobacco and alcohol), and motor vehicles, for use by or sale to members of a New Zealand Visiting Force or their civilian components and dependants, ensuring these items are dutiable at the rate of "Free". The by-law came into effect on 1 March 2013, aligning with the commencement date of the amending legislation.

Scope and Application

The Customs By-law No. 1300982 applies to the specific goods prescribed for the purposes of the Status of Forces Agreement between the Government of Australia and the Government of New Zealand, namely the personal effects, furniture, and household goods of members of a New Zealand Visiting Force, the civilian component of such a force, or their dependants, as well as motor vehicles imported by these individuals. This legislation operates under the authority of Section 271 of the Customs Act 1901, which empowers the Chief Executive Officer of Customs to create by-laws for items in the Customs Tariff, with the Customs Tariff Act 1995 defining the Customs Tariff. By-law No. 1300982 replaces the previous By-law No. 9940007 in light of the Customs Tariff Amendment (Schedule 4) Act 2012, which introduces a new Schedule 4 replacing the existing one, thereby necessitating new by-laws for items previously prescribed by by-law. This by-law is effective from 1 March 2013, the commencement date of the amending Act, and it does not involve any consultation as it maintains the existing arrangements without alterations. Importantly, the by-law does not affect any human rights or freedoms as recognised in international instruments under the Human Rights (Parliamentary Scrutiny) Act 2011.

Key Provisions

The primary operative sections of Customs By-law No. 1300982, as referenced in Section 271 of the Customs Act 1901, pertain to the establishment of by-laws for the application of certain tariff items, particularly those related to goods under the Customs Tariff Act 1995. Section 4 of the Act defines a Customs Tariff as an act imposing duties of customs, and Section 271 allows the Chief Executive Officer of Customs to make by-laws for these purposes. The specific by-law in question, No. 1300982, prescribes goods that are subject to a "Free" duty rate under the new Schedule 4 of the Customs Tariff Act 1995. This by-law is designed to cover items such as personal effects, furniture, household goods, and motor vehicles imported by members of a New Zealand Visiting Force or its civilian component, as well as their dependants. The obligations and requirements imposed by By-law No. 1300982 on the parties it governs include the clear identification and classification of goods that fall under the "Free" duty rate. This involves ensuring that the prescribed goods are accurately described and that they meet the criteria specified in the by-law. For example, members of a New Zealand Visiting Force, their civilian components, and dependants must ensure that the goods they import are correctly classified to benefit from the "Free" duty rate. This by-law thus serves to streamline the customs process for these specific categories of goods, facilitating their importation without incurring customs duties. Any breach of the provisions outlined in By-law No. 1300982 could lead to various civil or criminal consequences. Although the explanatory statement does not detail specific penalties, breaches of customs by-laws generally fall under the purview of the Customs Act 1901. Offences under this Act can result in both civil penalties, such as fines, and criminal penalties, which can include imprisonment. The severity of the penalties will depend on the nature and extent of the breach, with the potential for significant fines and imprisonment for more serious or repeated violations. The Customs Act 1901 provides the legal framework within which these penalties are administered, ensuring that compliance with the by-law is strictly enforced.