Customs By-law No. 1303867

Overview

The Customs By-law No. 1303867, enacted under the Customs Act 1901, was introduced to address the need for updated regulations following the replacement of Schedule 4 of the Customs Tariff Act 1995 by the Customs Tariff Amendment (Schedule 4) Act 2012. This legislative update required new by-laws to specify items for which duties are prescribed, such as textiles, clothing and footwear. The Customs By-law No. 1303867 specifically replaces previous By-law No. 9340035 by prescribing polyamide fabrics coated, covered, impregnated, or laminated with artificial plastic materials for use in the manufacture of rainwear, parkas, or ski jackets. The enacting body is the Australian Parliament, with the policy objective to ensure that customs duties are accurately applied to specified goods as mandated by the Customs Tariff. This by-law was introduced on 1 March 2013, aligning with the commencement of the Customs Tariff Amendment (Schedule 4) Act 2012, and it does not affect existing human rights or freedoms.

Scope and Application

The Customs By-law No. 1303867 under the Customs Act 1901 applies specifically to polyamide fabrics that are coated, covered, impregnated, or laminated with artificial plastic materials, which are used in the manufacture of rainwear, parkas, or ski jackets. This by-law replaces the previous By-law No. 9340035 and was enacted to align with the Customs Tariff Amendment (Schedule 4) Act 2012, which came into effect on 1 March 2013. The by-law designates these specified fabrics as dutiable at the rate of "Free", meaning they are exempt from customs duties as prescribed in the Customs Tariff Act 1995. The geographic and jurisdictional reach of this by-law is aligned with the Commonwealth of Australia, impacting all entities and persons involved in the importation of these specified fabrics within Australia. No consultation was deemed necessary for this by-law as it did not alter existing arrangements, and it does not engage with or limit human rights as recognised or declared in the international instruments listed in the Human Rights (Parliamentary Scrutiny) Act 2011.

Key Provisions

The main operative sections of the Customs By-law No. 1303867, which is made under the authority of Section 271 of the Customs Act 1901, prescribe specific types of polyamide fabrics used in the manufacture of certain garments such as rainwear, parkas, or ski jackets (section 2). This by-law becomes effective as of 1 March 2013, aligning with the commencement date of the Customs Tariff Amendment (Schedule 4) Act 2012. This amendment replaces the previous Schedule 4 of the Customs Tariff Act with a new one, necessitating new by-laws for all items that prescribe goods by by-law. In this context, item 32 of the new Schedule 4 replaces item 40A of the previous Schedule 4, ensuring that textiles, clothing, and footwear as prescribed by by-law are dutiable at the rate of "Free" (section 3). The obligations imposed by this by-law on the parties or entities it governs primarily revolve around the classification and duty assessment of specific polyamide fabrics. These fabrics must be coated, covered, impregnated, or laminated with artificial plastic materials and used exclusively in the manufacture of the specified garments. Importers and manufacturers must ensure that these fabrics meet the criteria outlined in the by-law to avoid any duty implications and to benefit from the "Free" duty rate. Accurate classification and documentation of these fabrics are essential to comply with the by-law and to facilitate smooth customs processes (section 4). There are no specific offences, penalties, or civil/criminal consequences outlined in the by-law itself for breaching its provisions. However, non-compliance with the Customs Act 1901, including the failure to correctly classify goods or declare duties as required, could lead to penalties under the broader customs legislation. These penalties can include fines and, in severe cases, criminal prosecution. The exact penalties would depend on the nature and severity of the breach, as detailed in other sections of the Customs Act 1901 and associated regulations. It is important for parties subject to this by-law to understand the broader implications of non-compliance within the customs framework (section 5).