Customs By-law No. 1700571

Overview

The Customs By-law No. 1700571, enacted in 2018 under the Customs Act 1901, aims to address the need for updating the definition of 'family' in the context of dutiable goods brought into Australia by passengers or crew members of ships or aircraft. This by-law was necessary to align with changes in the Marriage Act 1961, as amended by the Marriage Amendment (Definition and Religious Freedoms) Act 2017, ensuring that the Customs Tariff remains reflective of contemporary legal definitions. The by-law, which revokes and replaces the previous by-law No. 1700053, was developed by the relevant authorities and took effect from 1 February 2018, without the need for public consultation as it strictly updates terminology in accordance with existing legislative changes.

Scope and Application

Section 271 of the Customs Act 1901 empowers the Comptroller-General of Customs to create by-laws that apply to specific items within a Customs Tariff, which, in this instance, is defined as an Act imposing duties of customs, such as the Customs Tariff Act 1995. This legislative framework enables the regulation of the importation of goods by passengers or crew members of ships or aircraft, with By-law No. 1700571 specifically addressing the dutiable status of such goods. By-law No. 1700571, which came into effect on 1 February 2018, replaces and updates the previous by-law No. 1700053, aligning the definition of 'family' with the changes made to the Marriage Act 1961 by the Marriage Amendment (Definition and Religious Freedoms) Act 2017. The by-law prescribes that certain goods imported by accompanied passengers or crew members are to be dutiable at a rate of 'free', subject to the exclusions and conditions outlined within the by-law itself. Importantly, no consultation was deemed necessary for this by-law as it merely serves to reflect existing legislative changes.

Key Provisions

Section 271 of the Customs Act 1901 empowers the Comptroller-General of Customs to create by-laws for items of the Customs Tariff as prescribed by the Customs Tariff Act 1995. Specifically, section 4 of the Customs Act defines a Customs Tariff as an Act imposing duties of customs, with the Customs Tariff Act 1995 serving as such an Act. In line with these provisions, Item 15 of Schedule 4 to the Customs Tariff Act stipulates that certain goods imported by passengers or crew members of ships or aircraft are subject to a 'Free' rate of duty, as determined by a by-law. By-law No. 1700571, effective from 1 February 2018, updates the definition of 'family' to align with changes in the Marriage Act 1961 as amended by the Marriage Amendment (Definition and Religious Freedoms) Act 2017. This by-law prescribes certain goods imported by accompanied passengers or crew members to be dutiable at a 'Free' rate, subject to the exclusions and conditions outlined in the by-law. This update aims to ensure consistency with contemporary legislative definitions and practices. Entities and individuals governed by this by-law must adhere to the updated definitions and conditions set forth. This includes ensuring that the goods being imported by accompanied passengers or crew members meet the criteria for a 'Free' rate of duty as prescribed in the by-law. Failure to comply with these provisions may result in the goods being subject to applicable duty rates other than 'Free', potentially leading to financial liabilities. Non-compliance with the provisions of by-law No. 1700571 may result in various civil and criminal consequences. While the explanatory statement does not detail specific penalties, breaches of customs legislation typically incur fines and, in severe cases, may lead to prosecution. The exact penalties would depend on the nature and extent of the breach, as well as other relevant provisions of the Customs Act and Customs Tariff Act.