EXPLANATORY STATEMENT
Customs By-law No. 1339704
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
Item 1 paragraph (a) in Schedule 4 provides that goods, as prescribed by by-law, that are scientific instruments or apparatus, to which Annex D to the Educational, Scientific and Cultural Materials Agreement or Protocol applies, are dutiable at the rate of “Free”.
Instrument
New By-law No. 1339704 prescribes goods, consigned to the organisations and institutions listed within the by-law, being:
a) scientific instruments or apparatus;
b) spare parts, components or accessories specially designed for use with the scientific instruments or apparatus; and
c) tools specially designed for the maintenance, checking, gauging or repair of the scientific instruments or apparatus.
By-law No. 1339704 adds the South Australian Health and Medical Research Institute (SAHMRI) to the listed organisations and institutes.
Consultation
Consultation was undertaken with the Department of Industry in relation to By-law No.1339704 to include SAHMRI in the listed organisations and institutes.
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. 1339704 takes effect on and from 10 December 2013.