EXPLANATORY STATEMENT
Customs By-law No. 1700571
Customs Act 1901
Customs Tariff Act 1995
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 Comptroller-General 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 an Act imposing duties of customs, and so is a Customs Tariff for the purposes of the Act.
Background
Item 15 of Schedule 4 to the Customs Tariff Act provides that goods, as prescribed by
by-law, that are imported by passengers or members of the crew of ships or aircraft, are dutiable at a rate of ‘Free’.
New by-law No. 1700571 revokes and replaces previous by-law No. 1700053. New by-law No. 1700571 updates the definition of ‘family’ to reflect amendments made to the Marriage Act 1961 by the Marriage Amendment (Definition and Religious Freedoms) Act 2017.
Instrument
By-law No. 1700571 prescribes certain accompanied passengers or crew members’ goods as dutiable at a rate of ‘free’, subject to the exclusions and conditions set out in the by-law.
Consultation
No consultation was undertaken regarding by-law No.1700571, as it is amended purely to accurately reflect expressions in other Commonwealth legislation.
Commencement
By-law No. 1700571 takes effect on and from 1 February 2018.