Customs By-law No. 1303602

Overview

The Customs By-law No. 1303602, enacted in 2013, amends provisions under the Customs Act 1901 to address the need for updated regulatory measures following changes in the Customs Tariff. This by-law, introduced by the Parliament of Australia, was necessitated by the Customs Tariff Amendment (Schedule 4) Act 2012, which replaced the existing Schedule 4 with a new one. The primary objective of this by-law is to prescribe fabrics classified under certain headings in Schedule 3, specifically for use in the manufacture of surgical or adhesive plaster, ensuring compliance with the updated tariff schedule. The by-law specifies conditions such as the fabric's value and weight, aiming to maintain consistency and effectiveness in customs regulations.

Scope and Application

The Customs By-law No. 1303602, made under Section 271 of the Customs Act 1901, applies to textiles, clothing and footwear as prescribed by the by-law. Specifically, it pertains to fabrics classified under headings 5210, 5211, or subheading 5212.2 in Schedule 3, subject to conditions such as value, weight, and intended use in the manufacture of surgical or adhesive plaster. This by-law applies on a national level within Australia, as it is an instrument of the Commonwealth. Notably, this by-law does not apply to fabrics that exceed the specified value or weight or are not intended for the prescribed use. By-law No. 1303602 replaces the previous By-law No. 9840002 and comes into effect on 1 March 2013, the date of commencement of the Customs Tariff Amendment (Schedule 4) Act 2012. Additionally, while the by-law itself does not engage or limit human rights, its implementation is subject to the overarching legal framework that protects human rights in Australia.

Key Provisions

The Customs By-law No. 1303602 sets out specific requirements and conditions for fabrics classified under headings 5210, 5211, or subheading 5212.2 of Schedule 3, which must be adhered to for these fabrics to be dutiable at the rate of "Free" as per the new Schedule 4 of the Customs Tariff Act. These fabrics are specified to be used in the manufacture of surgical or adhesive plaster, and must meet several stringent conditions. Firstly, the value of the fabric must not exceed $2.67 per square metre, as detailed in section (a) of the by-law. Secondly, the weight of the fabric must not exceed 510 grams per square metre, as outlined in section (b). Additionally, there are further specifications based on the fabric's weight and classification, as mentioned in section (c). These conditions ensure that only fabrics meeting these criteria are eligible for the reduced duty rate. The by-law imposes several obligations on the parties involved. Manufacturers, importers, and relevant stakeholders must ensure that the fabrics they intend to use in the manufacture of surgical or adhesive plaster meet the specified value and weight criteria. Additionally, they must ensure compliance with any additional specifications based on the fabric's weight and classification. Non-compliance with these requirements may result in the fabric being subject to a different duty rate, potentially leading to higher import costs. The by-law also mandates that these fabrics must be used strictly for their intended purpose, ensuring that they are not diverted for other uses that may not qualify for the reduced duty rate. Failure to comply with the provisions of By-law No. 1303602 may result in various consequences. The Act allows for enforcement actions against entities that do not comply with the by-law. This can include fines, confiscation of goods, and potential legal proceedings. The specific penalties are outlined in the Customs Act 1901 and may vary depending on the severity and intent of the breach. Additionally, repeated or significant non-compliance may lead to more severe penalties, including higher fines or other regulatory actions. It is essential for all parties involved to understand and adhere to these provisions to avoid any legal repercussions.