EXPLANATORY STATEMENT
Customs By-law No. 1919366
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 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 is therefore a Customs Tariff for the purposes of the Act.
Section 18 of the Customs Tariff Act provides for calculation of concessional duty.
Background
For the purposes of paragraph (a) of item 1 to Schedule 4 to the Customs Tariff Act, 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 Annex D to the Educational, Scientific and Cultural Materials Protocol applies, are dutiable at the rate of “Free”.
Instrument
By-law No. 1919366 revokes and remakes previous by-law No. 1800146. By-law No. 1919366 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 and intended to assist in the maintenance, checking, gauging or repair of the scientific instruments or apparatus.
By-law No. 1919366 adds the Children’s Cancer Institute to the institutions listed in paragraph 2. Paragraph 2 sets out the organisations to which the prescribed goods must be consigned for the purpose of paragraph (a) of the item.
By-law No. 1919366 amends paragraph 3(d) of the By-law, to update the title of the Minister for Industry, Science and Technology. Previous By-law No. 1800146 referred to the Minister for Industry, Innovation, Science, Research and Tertiary Education, which is no longer the relevant Ministerial title.
New paragraph 3(d) also provides that the approval of additional educational, medical research or scientific institution, or organisations must also be approved by the Minister responsible for administering the institution or organisation. In the previous By-law, the Minister for Industry, Science and Technology and the Minister for School Education were required to approve these additional bodies.
By-Law No. 1919366 maintains this requirement and adds a reference to an additional Minister. The requirement now specifies the Minister for Industry and, where applicable, the relevant Minister must approve a scientific, medical research (the Minister for Health) or education (the Minister for Education) institution or organisation. This amendment makes it clear that the Minister with policy responsibility for the subject matter must be involved in the approval of an institution or organisation.
Consultation
The Department of Industry, Innovation and Science was consulted in relation to By-law No.1919366.
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. 1919366 commences on the day after registration.