Customs By-law No. 1301116

Overview

The Customs By-law No. 1301116, which was enacted in 2013, addresses the need to update the Customs Tariff in accordance with the Customs Tariff Amendment (Schedule 4) Act 2012. This by-law, introduced by the Customs Administration, ensures that the new schedule is reflected in the applicable regulations. Specifically, it replaces the previous By-law No. 9140016 to prescribe goods that are specially designed for the employment or the educational, scientific, social or cultural advancement of persons with disabilities, as defined in the Disability Services Act 1986, and imported by organisations concerned with the welfare, education, or provision of assistance to these individuals. This legislative instrument does not require consultation as it does not alter existing arrangements and does not impact human rights or freedoms as defined in the Human Rights (Parliamentary Scrutiny) Act 2011. The by-law took effect on 1 March 2013, aligning with the commencement of the amending act.

Scope and Application

The Customs By-law No. 1301116 pertains to the application of Section 271 of the Customs Act 1901, which allows the Chief Executive Officer of Customs to make by-laws for items listed in the Customs Tariff that specify goods to be prescribed by by-law. Specifically, this by-law replaces previous arrangements concerning the dutiable status of goods for persons with disabilities and goods covered by Annex E of the Educational, Scientific and Cultural Materials Agreement or Protocol. These goods are now classified as "Free" under the new Schedule 4 of the Customs Tariff Act 1995. This by-law applies to goods imported by organisations dedicated to the welfare, education, or assistance of persons with disabilities, with the term "persons with disabilities" being defined as per section 8(1) of the Disability Services Act 1986. It is a national by-law that applies across Australia and there are no exclusions or exemptions noted. No consultation was deemed necessary as it maintains existing arrangements. The by-law took 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. 1301116, which comes into effect on 1 March 2013, outlines the specific provisions related to the importation of goods for persons with disabilities and educational, scientific, and cultural materials as per the Customs Tariff Amendment (Schedule 4) Act 2012. This by-law, replacing the previous By-law No. 9140016, prescribes the conditions under which certain goods will be considered dutiable at the rate of “Free.” Section 271 of the Customs Act 1901 (the Act) allows the Chief Executive Officer of Customs to make such by-laws for items of a Customs Tariff, as prescribed by by-law, with the Customs Tariff Act 1995 acting as the Customs Tariff for the purposes of the Act. This new by-law, No. 1301116, specifically targets goods that are specially designed for the employment or educational, scientific, social, or cultural advancement of persons with disabilities, to be imported by organisations concerned with the welfare, education, or provision of assistance to these individuals. The by-law imposes clear obligations on the entities involved in importing these designated goods. For instance, it specifies that goods imported by organisations focused on the welfare or education of persons with disabilities are to be prescribed under this by-law. This means that these organisations must ensure the imported goods meet the criteria set forth in the by-law to qualify for the zero duty rate. Additionally, it is essential that these goods are specifically designed for the purposes mentioned—employment or educational, scientific, social, or cultural advancement of persons with disabilities—to be eligible for the tax exemption. In terms of penalties and consequences, the by-law does not explicitly mention any specific offences, penalties, or civil/criminal consequences for breach within its text. However, it is implied that non-compliance with the by-law’s stipulations could result in the goods not qualifying for the zero duty rate, thereby incurring applicable customs duties. Given the nature of the Customs Act, failure to adhere to the by-law's requirements could potentially lead to further legal ramifications as per the broader customs legislation. The by-law ensures that the importation of these vital goods remains streamlined and cost-effective for organisations dedicated to supporting persons with disabilities.