Customs By-law No. 1300987

Overview

The Customs By-law No. 1300987, introduced under the Customs Act 1901, was enacted to address the need for updated regulations following the Customs Tariff Amendment (Schedule 4) Act 2012. This by-law was made by the Chief Executive Officer of Customs to align with the new Schedule 4, which replaces the previous Schedule 4 of the Customs Tariff Act 1995. The by-law specifically prescribes goods that are subject to the Status of Forces Agreement between Australia and Papua New Guinea, ensuring these goods are dutiable at the rate of "Free". Enacted by the Australian Government, the policy objective of this by-law is to facilitate the import of personal effects, furniture, household goods, and motor vehicles for members of Papua New Guinea Visiting Forces and their dependants without incurring customs duties, thereby supporting the operational efficiency of the Status of Forces Agreement.

Scope and Application

The Customs By-law No. 1300987, enacted under section 271 of the Customs Act 1901, applies specifically to goods that are the subject of a Status of Forces Agreement between Australia and Papua New Guinea. This by-law prescribes certain goods for the purposes of the agreement, including personal effects, furniture and household goods (excluding cigarettes, cigars, tobacco, or spirituous liquors) of a member of a Papua New Guinea Visiting Force, the civilian component of such a force, or a dependant, as well as motor vehicles imported by such members or the civilian component. The by-law is applicable to entities and individuals involved in the importation of these specified goods, particularly those associated with the Papua New Guinea Visiting Force and its civilian component. Its jurisdictional reach is national, as it pertains to the entire Commonwealth of Australia. The by-law does not extend or restrict its application through subordinate instruments, and there are no exclusions, exemptions, or thresholds specified within the by-law itself. The by-law commenced on 1 March 2013, aligning with the commencement date of the Customs Tariff Amendment (Schedule 4) Act 2012.

Key Provisions

Section 271 of the Customs Act 1901 (the Act) authorises the Chief Executive Officer of Customs to create by-laws for certain items listed in the Customs Tariff, as prescribed by the Act. This by-law, No. 1300987, is one such instance, detailing the specific goods that are subject to the Status of Forces Agreement between Australia and Papua New Guinea. It replaces the previous by-law No. 9640033. By-law No. 1300987 specifically prescribes two categories of goods: (a) personal effects, furniture, and household goods (excluding cigarettes, cigars, tobacco, or spirituous liquors) of a member of a Papua New Guinea Visiting Force, the civilian component of such a force, or a dependant; and (b) motor vehicles imported by a member of a Papua New Guinea Visiting Force or the civilian component of such a force. The by-law imposes obligations on the parties involved by specifying which goods are exempt from customs duties under the Status of Forces Agreement. This includes personal effects, furniture, household goods (excluding certain prohibited items), and motor vehicles imported by members of a Papua New Guinea Visiting Force or its civilian component. The by-law also ensures that these items are clearly identified and subject to the agreed-upon duty-free status, facilitating smoother transactions and compliance with international agreements. Breach of the provisions outlined in By-law No. 1300987 may lead to civil or criminal penalties under the Customs Act 1901. The Act provides for penalties for non-compliance with customs regulations, which can include fines and, in serious cases, imprisonment. The exact penalties depend on the nature and severity of the breach, but the Act empowers Customs officers to enforce compliance rigorously. Given that By-law No. 1300987 does not alter existing arrangements and maintains the status quo, it is crucial for all parties involved to understand and adhere to the prescribed categories of goods. This ensures that the goods exempted from duties are correctly identified and processed, avoiding potential legal repercussions. The by-law also serves as a framework for ongoing compliance with the Status of Forces Agreement, maintaining the integrity of the agreement between Australia and Papua New Guinea.