Customs By-law No. 1303567

Overview

The Customs By-law No. 1303567, enacted in 2013, serves to update the regulatory framework under the Customs Act 1901. This by-law was introduced to address the need for new regulatory measures in the wake of legislative changes that updated the Customs Tariff, specifically Schedule 4 of the Customs Tariff Act 1995. The Customs Tariff Amendment (Schedule 4) Act 2012 necessitated the replacement of the previous by-law to align with the new tariff schedule, ensuring that the customs duties and regulations reflect the most current legislative requirements. The by-law was enacted by the relevant authority within the Australian government to facilitate the enforcement of the updated customs duties on specified goods, ensuring compliance with the new legislative standards. This by-law was made under the authority granted by section 271 of the Customs Act 1901, which empowers the Chief Executive Officer of Customs to issue by-laws for the application of items in the Customs Tariff. By-law No. 1303567 specifically prescribes fusible interlining fabrics used in the manufacture of certain apparel, subject to particular conditions on the fabric's composition and use. The by-law came into effect on 1 March 2013, the commencement date of the Customs Tariff Amendment (Schedule 4) Act 2012. Notably, the by-law does not impact human rights, as it aligns with the international human rights standards outlined in the Human Rights (Parliamentary Scrutiny) Act 2011.

Scope and Application

The Customs By-law No. 1303567 applies to specific types of fusible interlining fabrics that are classified under particular headings in Schedule 3 of the Customs Tariff. These fabrics, which must be used as shoulder or chest padding in the manufacture of coats or formal evening wear shirts, are subject to the condition that their man-made fibre content must not exceed 50% by weight of polypropylene or polyethylene or a combination of polypropylene and polyethylene. This by-law is a subordinate instrument made under the authority of Section 271 of the Customs Act 1901 and operates in conjunction with the Customs Tariff Act 1995, affecting the imposition of duties on goods. Its jurisdictional reach is Commonwealth-wide, applying across Australia. The by-law does not introduce new obligations or restrictions beyond what is already established and therefore, no consultation was deemed necessary. It is noteworthy that this by-law does not engage with or impact on human rights as defined in the Human Rights (Parliamentary Scrutiny) Act 2011. By-law No. 1303567 came into 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. 1303567, issued under section 271 of the Customs Act 1901, outlines specific regulations concerning the dutiable status of certain textiles, clothing, and footwear. As per the new Schedule 4 of the Customs Tariff Act, textiles, clothing, and footwear, which are prescribed by by-law, will be dutiable at a rate of “Free” (item 32). This new by-law, which replaces the previous By-law No. 9340018, specifically applies to fusible interlining fabrics classified under headings 5407, 5408, 5512, 5513, 5514, 5515, or 5516 in Schedule 3 of the Customs Tariff Act. The fabrics in question must meet two conditions: (a) the man-made fibre content must not exceed 50% by weight of polypropylene or polyethylene or a combination of both; and (b) the fabrics must be used as shoulder or chest padding in the manufacture of coats or formal evening wear shirts. The obligations under this by-law require that any party importing or manufacturing these specified fabrics must ensure compliance with the stipulated conditions. This includes verifying that the fabrics contain no more than 50% by weight of polypropylene or polyethylene, and that they are being used for the specified purposes in the manufacture of coats or formal evening wear shirts. Importers and manufacturers must maintain records and documentation that demonstrate compliance with these requirements, as they will be subject to scrutiny by Customs officers. Failure to comply with the provisions of By-law No. 1303567 can result in legal consequences. The Customs Act 1901 provides that breaches of the by-laws may be subject to penalties, which can include fines and other enforcement actions. The exact penalties can vary depending on the severity and intent of the breach, but they are intended to ensure adherence to the dutiable status and conditions outlined in the by-law. Non-compliance can also lead to the seizure of the non-compliant goods and potential legal action against the offending party.