Customs By-law No. 1301124

Overview

The Customs By-law No. 1301124, enacted in 2013, is a regulation under the Customs Act 1901 designed to address the need for updated by-laws following the amendment of the Customs Tariff Act 1995. This by-law was introduced to replace the previous By-law No. 9940009 to align with the new Schedule 4 of the Customs Tariff Act, which was updated by the Customs Tariff Amendment (Schedule 4) Act 2013. The by-law specifically prescribes aluminium sheet, classified under certain subheadings and used in the manufacture of aluminium cans, to be dutiable at a rate of "Free." This legislative change ensures that the customs duties framework remains current and accurately reflects the updated tariff classifications. The enactment of this by-law by the Chief Executive Officer of Customs aims to maintain the efficiency and effectiveness of customs regulation without impacting human rights.

Scope and Application

The Customs By-law No. 1301124 under the Customs Act 1901 applies to aluminium sheet that is classified under subheadings 7606.12.00 or 7606.92.00 of Schedule 3 to the Customs Tariff Act and is used in the manufacture of aluminium cans. This by-law is enacted to align with the new provisions introduced by the Customs Tariff Amendment (Schedule 4) Act 2012, which repealed and replaced the existing Schedule 4 of the Customs Tariff Act. The by-law specifies that the prescribed aluminium sheet, which may be used as bodystock, endstock, or tabstock in the manufacture of aluminium cans, is dutiable at the rate of “Free.” The by-law applies across the Commonwealth of Australia, encompassing all entities and individuals involved in the importation and use of the specified aluminium sheet for the manufacture of aluminium cans. The by-law takes effect from 1 March 2013, the date the Customs Tariff Amendment (Schedule 4) Act 2012 commenced. There were no consultations conducted regarding this by-law as it does not alter existing arrangements, and it does not engage, impact on, or limit any human rights as recognised under the Human Rights (Parliamentary Scrutiny) Act 2011.

Key Provisions

The primary operative sections of Customs By-law No. 1301124 involve the specific prescription of aluminium sheet used in the manufacture of aluminium cans. According to section 271 of the Customs Act 1901, the Chief Executive Officer of Customs is empowered to make by-laws to apply to goods or classes of goods as prescribed by by-law. This by-law, specifically No. 1301124, replaces the previous By-law No. 9940009 and prescribes aluminium sheet classified under subheadings 7606.12.00 or 7606.92.00 of Schedule 3 to the Customs Tariff Act 1995. These sheets, which can be used as bodystock, endstock, or tabstock in the manufacture of aluminium cans, are to be dutiable at the rate of "Free", as stated in item 49 of the new Schedule 4 to the Customs Tariff Act. The obligations and requirements imposed by By-law No. 1301124 pertain to the classification and duty status of specific types of aluminium sheet. Importers, manufacturers, and other entities involved in the handling of these sheets must ensure that the aluminium sheets used in the manufacture of aluminium cans are correctly classified under the prescribed subheadings. This involves adherence to the specifications outlined in Schedule 3 of the Customs Tariff Act, as well as the stipulations of this by-law. Accurate classification and adherence to the duty status, which in this case is "Free", are critical for compliance with the Customs Act 1901 and the associated by-law. There are no specified offences, penalties, or consequences for breach of By-law No. 1301124 in the explanatory statement provided. However, non-compliance with the Customs Act 1901 or any associated by-laws generally could lead to significant penalties. Under section 291 of the Customs Act 1901, penalties for contraventions can include fines, imprisonment, or both. The specific penalties depend on the nature and severity of the offence, and in some cases, the Commissioner of Customs may initiate civil proceedings to recover unpaid duties or penalties. Given that By-law No. 1301124 prescribes a duty rate of "Free" for the specified aluminium sheets, any failure to comply with the by-law could potentially lead to financial penalties or other enforcement actions as deemed appropriate by the relevant authorities.