Customs By-law No. 1700053

Overview

The Customs By-law No. 1700053, enacted in 2017, amends the Customs Act 1901 to address the specific problem of the duty-free allowance for tobacco products imported by passengers or crew members of ships or aircraft. The by-law was introduced to implement a policy change announced in the 2015-16 Budget, reducing the duty-free allowance for cigarettes from 50 to 25 cigarettes or their equivalent, effective from 1 July 2017. This by-law replaces the previous By-law No. 1300053, while maintaining the duty-free status for other categories of personal effects. The by-law was developed without consultation as it simply enacts a pre-announced budget measure, and it does not impact human rights as defined in the Human Rights (Parliamentary Scrutiny) Act 2011. The policy objective of this by-law is to align customs duties with the government’s fiscal policy to potentially reduce tobacco consumption in Australia.

Scope and Application

The Customs By-law No. 1700053, enacted under the authority of Section 271 of the Customs Act 1901, specifies the conditions under which accompanied passengers or crew members' goods are subject to duty. This by-law applies specifically to goods imported by passengers or crew members of ships or aircraft, aligning with item 15 of Schedule 4 of the Customs Tariff Act 1995. The by-law modifies the duty-free allowance for tobacco products, reducing it from 50 to 25 cigarettes or their equivalent, effective from 1 July 2017. It is important to note that this change pertains only to tobacco products and does not affect other categories of personal effects. The by-law is an extension of the Commonwealth's legislative authority and applies nationally, reflecting a policy decision announced in the 2015-16 Budget. No consultation was deemed necessary for this by-law as it merely implements a pre-announced budgetary measure, and it does not engage with human rights issues as per the Human Rights (Parliamentary Scrutiny) Act 2011.

Key Provisions

The Customs By-law No. 1700053, implemented under section 271 of the Customs Act 1901, focuses on modifying the duty-free allowance for tobacco products carried by passengers or crew members of ships or aircraft. This by-law updates the previous By-law No. 1300053 to reflect the 2015-16 Budget’s decision to halve the duty-free tobacco allowance from 50 cigarettes or equivalent to 25 cigarettes or equivalent, effective from 1 July 2017. This change is specifically tied to item 15 of Schedule 4 of the Customs Tariff Act 1995, which mandates that goods imported by passengers or crew members are dutiable at a 'Free' rate, as prescribed by by-law. The by-law imposes specific obligations on travellers and crew members who are bringing tobacco products into Australia. It requires that any tobacco products brought into the country by passengers or crew members must adhere to the updated duty-free allowance of 25 cigarettes or equivalent, effective from the commencement date of the by-law. This means that any tobacco products beyond this allowance will be subject to customs duties and potentially other charges. This requirement applies regardless of whether the goods are personal effects or not, as the by-law does not alter other categories of personal effects but specifically targets tobacco products. Failure to comply with the provisions of By-law No. 1700053 can result in civil or criminal consequences. While the by-law itself does not specify penalties, non-compliance with the Customs Act 1901 can lead to financial penalties, confiscation of goods, or even criminal charges, depending on the severity of the breach. For instance, individuals who knowingly or recklessly contravene the Act may face fines, imprisonment, or both. The exact penalties are determined by the courts based on the specific circumstances of the case, but the potential consequences underscore the importance of adhering to the by-law. In summary, By-law No. 1700053 is a critical update to the duty-free allowance for tobacco products imported by passengers and crew members, reflecting the government's policy to reduce the allowance from 50 to 25 cigarettes or equivalent. This by-law imposes clear obligations on those bringing tobacco products into Australia, and failure to comply can result in significant penalties. The by-law came into effect on 1 July 2017, and while it does not engage with human rights issues, its implementation is crucial for maintaining compliance with Australian customs regulations.