EXPLANATORY STATEMENT
Customs By-law No. 1303878
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 48 in the new Schedule 4 combines items 36, 38, 39A, 39B and 39C of the previous
Schedule 4 to the Customs Tariff Act. Item 48 provides that goods, as prescribed by by-law that are classified under certain headings applying to chemicals, photographic film, plastics and paper, are dutiable at the rate of “Free”.
New By-law No. 1303878 replaces previous By-law No. 9440033.
Instrument
By-law No. 1303878 prescribes paper classified under headings 4801 or 4802 of Schedule 3. The paper is to be for use in the production of newspapers, periodicals, posters and other printed matter of a kind that, if imported, would be classified within Chapter 49 in
Schedule 3.
In addition, the paper must meet one of the following specifications:
(a) contain more than 55% mechanical pulp and have a weight less than 34 grams per square metre;
(b) contain more than 55% mechanical pulp, have a weight less
than 48 grams per square metre but more than 40 grams per square metre and have a water absorbency when tested by the one min Cobb method of not less than 45 grams per square metre;
(c) contain more than 25% mechanical pulp, contain no bleached chemical pulp and have a weight not exceeding 205 grams per square metre; or
(d) contain not less than 70% mechanical pulp, have a weight not exceeding 205 grams per square metre and have a water absorbency when tested by the one min Cobb method of not less than 45 grams per square metre.
These specifications do not apply to paper that has more than 55% mechanical pulp and has a weight in the range of 34 grams per square metre to 40 grams per square metre.
A security is required to be lodged with the Australian Customs and Border Protection Service to ensure compliance with the conditions.
Consultation
No consultation was undertaken in relation to By-law No. 1303878 as it does not alter existing 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. 1303878 takes effect on and from the date that the Customs Tariff Amendment (Schedule 4) Act 2012 commences, that is 1 March 2013.