EXPLANATORY STATEMENT
Customs By-law No. 1700581
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 the
by-law, that are goods imported by passengers or members of the crew of ships or aircraft, are dutiable at a rate of ‘Free’.
New by-law No. 1700581 revokes and replaces previous by-law No. 1300942. New by-law No. 1700581 updates the definition of ‘family’ to reflect amendments made to the Marriage Act 1961 by the Marriage Amendment (Definition and Religious Freedoms) Act 2017.
New by-law No. 1700581 also replaces the phrase “permanent resident” with “arriving resident”. This amendment ensures the terminology in the by-law is consistent with Australian migration legislation.
Instrument
By-law No. 1700581 prescribes certain unaccompanied goods of passengers and members of the crew of ships or aircraft as dutiable at a rate of ‘Free’, subject to the conditions set out in the by-law.
Consultation
No consultation was undertaken regarding by-law No.1700581, as it is amended purely to accurately reflect expressions in other Commonwealth legislation.
Commencement
By-law No. 1700581 takes effect on and from 1 February 2018.
Overview
The Customs By-law No. 1700581, enacted in 2018, amends the existing framework for the imposition of customs duties on goods imported by passengers or crew members of ships or aircraft. This by-law was introduced to align the terminology used in customs regulations with contemporary legislative changes, particularly those affecting family definitions and residency statuses. The by-law, which revokes and replaces the previous by-law No. 1300942, was enacted under the authority of the Customs Act 1901 and the Customs Tariff Act 1995, with the objective of ensuring consistency and accuracy in the application of customs duties. The by-law updates the definition of 'family' to reflect the changes made by the Marriage Amendment (Definition and Religious Freedoms) Act 2017 and replaces the term 'permanent resident' with 'arriving resident' to align with current migration legislation. By-law No. 1700581 came into effect on 1 February 2018.
Scope and Application
Section 271 of the Customs Act 1901 empowers the Comptroller-General of Customs to make by-laws that apply to specific items listed in the Customs Tariff, which is defined as an Act imposing duties of customs. The Customs Tariff Act 1995, as an Act imposing duties of customs, is thus a Customs Tariff for the purposes of the Customs Act. By-law No. 1700581 under the Customs Act updates the definition of terms related to the dutiable status of goods imported by passengers or crew members of ships or aircraft, aligning with recent amendments in other legislative areas such as the Marriage Act 1961 and migration terminology. This by-law applies to goods imported by passengers and crew members, allowing these goods to be dutiable at a rate of ‘Free’ under specific conditions outlined in the by-law. The by-law does not require consultation as it merely reflects changes in other Commonwealth legislation. It came into effect on 1 February 2018, replacing the previous by-law No. 1300942.
Key Provisions
Section 271 of the Customs Act 1901 (2) allows the Comptroller-General of Customs to make by-laws for items in the Customs Tariff, which are acts imposing duties of customs. By-law No. 1700581, effective from 1 February 2018, updates the definition of 'family' to align with changes in the Marriage Act 1961 and replaces the term 'permanent resident' with 'arriving resident' to match migration legislation. This by-law prescribes that certain unaccompanied goods of passengers and crew members of ships or aircraft are dutiable at a rate of 'Free', subject to specified conditions.
The obligations imposed by by-law No. 1700581 primarily concern the accurate definition of 'family' and 'arriving resident'. Parties involved must ensure that the definitions and terminology used in declarations and documentation align with those stipulated in the by-law and relevant acts. This includes updating internal systems and training staff to recognise these changes. The by-law also mandates that any goods imported by passengers or crew members must meet the outlined conditions to qualify for the 'Free' dutiable rate.
Failure to comply with the provisions of by-law No. 1700581 may result in various civil and criminal consequences. While the explanatory statement does not explicitly detail the penalties, breaches of customs regulations generally attract significant fines and, in severe cases, criminal charges. The maximum penalties for such breaches are specified under the Customs Act 1901 and may include fines up to a substantial amount and imprisonment, depending on the severity and intent of the breach.
The by-law does not specify particular offences or penalties in this instance, but it is important to note that non-compliance with customs by-laws can lead to serious repercussions. These can include financial penalties, legal action, and potential impacts on future importation activities. It is therefore crucial for all parties to familiarise themselves with the by-law's requirements and ensure strict adherence to avoid any legal complications.