Customs By-law No. 2000668

Overview

The Customs By-law No. 2000668, enacted under the Customs Act 1901, addresses the need to prescribe specific goods eligible for duty-free importation, particularly scientific instruments and apparatus, as outlined in the Customs Tariff Act 1995. This by-law aims to provide a clear framework for the application of duty concessions on scientific instruments and apparatus that are consigned to designated research institutions and organisations. The by-law revokes and replaces previous by-law No. 1919366, updating the list of eligible institutions to include nine additional research entities such as the Ear Science Institute Australia and the Olivia Newton John Cancer Research Institute. The by-law was developed following consultation with the Department of Industry, Science, Energy and Resources, which worked in conjunction with the Department of Health to confirm the eligibility of these institutions. The by-law is set to commence on the day following its registration.

Scope and Application

The Customs By-law No. 2000668, made under the authority of Section 271 of the Customs Act 1901, applies to specific goods classified as scientific instruments or apparatus, and related items such as spare parts, components, accessories, and tools designed for their maintenance or repair. This by-law is particularly relevant for entities including Ear Science Institute Australia, Olivia Newton John Cancer Research Institute, Murdoch Children’s Research Institute, Neuroscience Research Australia, Translational Research Institute, Peter MacCallum Cancer Centre, ANZAC Research Institute, Telethon Kids Institute, and The Woolcock Institute. The geographic scope of this by-law extends across Australia as it is a Commonwealth instrument. The by-law provides that the specified goods consigned to these institutions are dutiable at the rate of “Free”, thereby exempting them from customs duty. By-law No. 2000668 revokes and replaces the previous by-law No. 1919366 and includes additional institutions to those listed in the previous version, thereby extending its application to cover more research and scientific organisations. The by-law will commence on the day after its registration.

Key Provisions

Customs By-law No. 2000668 (the By-law) under the Customs Act 1901 specifies the goods that will be dutiable at a rate of "Free" when consigned to certain scientific research institutions. Section 271 of the Customs Act 1901 allows the Comptroller-General of Customs to make by-laws for items listed in a Customs Tariff, which is defined in section 4 of the Act as an Act imposing duties of customs. The Customs Tariff Act 1995 is an example of a Customs Tariff, and it provides for the calculation of concessional duty, as outlined in section 18. By-law No. 2000668 revokes a previous by-law (No. 1919366) and re-establishes the list of eligible institutions to which certain scientific instruments and related goods can be consigned duty-free. The By-law identifies specific goods eligible for duty-free treatment when consigned to certain institutions. These include scientific instruments or apparatus, spare parts and components specially designed for use with those instruments, and tools specially designed for maintenance, checking, gauging, or repair. The By-law lists additional institutions to those previously recognised, including the Ear Science Institute Australia, Olivia Newton John Cancer Research Institute, Murdoch Children’s Research Institute, and others. This comprehensive list ensures that a broad range of research entities can benefit from the duty-free provisions when acquiring necessary scientific equipment and tools. Entities governed by the By-law must comply with the stipulations to ensure that the prescribed goods are consigned only to the institutions listed in paragraph 2. This includes ensuring that the scientific instruments or apparatus, spare parts, components, accessories, and tools are intended for use by these specified research institutions. The By-law requires adherence to the outlined conditions to maintain eligibility for the duty-free status. Failure to comply with the By-law may result in the prescribed goods being subject to duty, which could incur financial penalties for the importing entities. The By-law does not explicitly state the penalties for non-compliance, but the Customs Act 1901 provides for various offences related to the importation of goods, with penalties that can include fines and, in severe cases, imprisonment. Therefore, entities must ensure that they adhere strictly to the By-law to avoid any potential legal repercussions or financial liabilities.