EXPLANATORY STATEMENT
Customs By-law No. 1303352
Customs Act 1901
Section 271 of the Customs Act 1901 (the Act) provides, in part, that where an item of a Customs Tariff is expressed to apply to goods, or to a class or kind of goods, as prescribed by by-law, the Chief Executive Officer of Customs may make by-laws for the purposes of that item. A Customs Tariff is defined in section 4 of the Act to mean an act imposing duties of customs. The Customs Tariff Act 1995 (the Customs Tariff Act) is a Customs Tariff for the purposes of the Act.
Background
The Customs Tariff Amendment (Schedule 4) Act 2012 will repeal the existing Schedule 4 of the Customs Tariff Act and replace it with a new Schedule 4. As part of this process, new by-laws are required for all items that provide for goods to be prescribed by by-law.
Item 54 in the new Schedule 4 replaces item 27 of the previous Schedule 4 to the Customs Tariff Act. Item 54 provides that handicrafts, as prescribed by by-law, are dutiable at the rate of “Free”.
New By-law No. 1303352 replaces previous By-laws Nos. 8840053 and 9840020.
Instrument
By-law No. 1303352 prescribes, subject to conditions, a number of handicrafts and specifies the production processes for these handicrafts. The goods prescribed include:
a) imitation jewellery, classified to heading 7117 of Schedule 3, being beads put up as necklaces, bracelets or anklets;
b) imitation jewellery, classified to heading 7117 of Schedule 3, made up from naturally occurring products or materials with or without metal fittings;
c) furniture and parts therefor (classified to heading 9401 or 9403 of Schedule 3) in which the artistic or decorative character is achieved by inlaid work or by carved designs carried out by hand;
d) handicrafts other than clothing, footwear, fabrics, yarn, articles made up from fabric and yarn and jewellery classified to heading 7113, 7115 or 7116;
e) fabrics containing not less than 90% by weight of natural fibres;
f) textile fabric that is printed or dyed by the methods specified within the by-law, goods made from this fabric and garments that are printed or dyed by the specified methods after being made up;
g) goods containing not less than 90% by weight of natural fibres, made up from fabric or yarn, that are hand crocheted, hand knitted, hand netted or hand woven;
h) footwear (not incorporating wedges or platforms) which is the produce or manufacture of a developing country and classified under subheading 6403.59.00 in Schedule 3 to the Customs Tariff Act.
This by-law does not apply to towels, towelling and towelling products or to curtains classified under heading 6303 in Schedule 3 to the Customs Tariff Act.
Consultation
No consultation was undertaken in relation to By-law No. 1303352 as it does not substantially alter arrangements.
Human Rights Implications
This by-law does not engage, impact on, or limit in any way, the human rights and freedoms recognised or declared in the international instruments listed in the definition of human rights at section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.
Commencement
By-law No. 1303352 takes effect on and from the date that the Customs Tariff Amendment (Schedule 4) Act 2012 commences, that is 1 March 2013.