Customs Act 1901
Customs Tariff Act 1987
PART III OF SCHEDULE 4
BY-LAW No. 9240088
I, GRAHAM EDWARD CRUTTENDEN, delegate of the Comptroller-General of Customs for the purposes of section 271 of the Customs Act 1901, hereby make the by-law set out in the Schedule hereto.
Unless the context otherwise requires, where a description of goods is specified in the by-law set out in the Schedule hereto, the goods that fall within that by-law by virtue of that description are such goods as would fall within that description if it were specified in the tariff classification in Schedule 3 to the Customs Tariff Act 1987 that applies to those goods.
Unless the context otherwise requires, any word or phrase used in a reference in the by-law set out in the Schedule hereto has the same meaning as if it were used in the tariff classification in Schedule 3 to the Customs Tariff Act 1987 that applies to those goods to which that reference in that by-law applies.
THE SCHEDULE
BY-LAW NO. 9240088
Item 47
Part III of Schedule 4
1. This by-law may be cited as Customs By-law No. 9240088.
2. This by-law shall take effect on and from 30 March 1992.
3. Item 47 in Part III of Schedule 4 to the Customs Tariff Act 1987
applies to bare contactors, air break, sulphur hexafluoride or
vacuum.
4. For the purposes of this by-law, the "Customs Tariff Act 1987"
means the Customs Tariff Act 1987, as amended or proposed to be
altered.
5. Customs By-law no. 9240083, published in Gazette No. GN 44 of 4 November
1992, is hereby revoked.
Dated this 11th day of November 1992
GRAHAM CRUTTENDEN
Delegate of the Comptroller-
General of Customs
Overview
The Customs By-law No. 9240088, enacted in 1992, addresses the need for precise and up-to-date regulations concerning the classification and tariff of specific goods, particularly those that were not previously covered under existing by-laws. This legislative instrument is made under the authority of the Customs Act 1901 and the Customs Tariff Act 1987, with the purpose of ensuring that the tariff classification and associated duties for certain goods, such as bare contactors, air break, sulphur hexafluoride, or vacuum, are correctly applied. The by-law aims to streamline the customs process by clearly defining the applicable tariffs for these items, thereby reducing ambiguities and ensuring consistency in their classification and duty assessments. By revoking the previous by-law, No. 9240083, this new by-law provides an updated and more precise framework to meet current customs administration needs.
Scope and Application
The Customs By-law No. 9240088 applies specifically to the tariff classification of bare contactors, air break, sulphur hexafluoride, and vacuum equipment as outlined in Item 47 of Part III of Schedule 4 to the Customs Tariff Act 1987. This by-law, effective from 30 March 1992, governs the classification of these items for customs purposes, ensuring they are appropriately categorised under the tariff schedule. The by-law is applicable to entities and individuals involved in the importation or exportation of these goods within Australia, thus impacting the customs duties and regulations associated with these items. The geographic scope of this by-law is national, as it pertains to the application of the Customs Act 1901 across Australia. Notably, any word or phrase used in this by-law carries the same meaning as it would under the Customs Tariff Act 1987, ensuring consistency in interpretation and application. This by-law also revokes the previous Customs By-law No. 9240083, published in Gazette No. GN 44 of 4 November 1992, thereby updating the regulatory framework for the specified items.
Key Provisions
The Customs By-law No. 9240088, as outlined in the Schedule to this legislative instrument, primarily serves to amend the Customs Tariff Act 1987, specifically addressing the tariff classification for certain types of contactors. Section 3 of the by-law specifies that Item 47 in Part III of Schedule 4 applies to bare contactors that are air break, sulphur hexafluoride, or vacuum. This clarification is intended to ensure that the correct tariff classification is applied to these specific types of contactors for customs purposes. The by-law, as referenced in Section 4, adopts the definition of "Customs Tariff Act 1987" as the Act itself, including any amendments or proposed alterations. Furthermore, Section 5 revokes an earlier by-law, Customs By-law No. 9240083, which was published in Gazette No. GN 44 on 4 November 1992.
The Customs By-law No. 9240088 imposes obligations on entities involved in the importation or exportation of bare contactors that are air break, sulphur hexafluoride, or vacuum. Importers, exporters, and other relevant parties must ensure that these specific types of contactors are correctly classified under Item 47 in Part III of Schedule 4 of the Customs Tariff Act 1987. This classification is crucial for determining the applicable customs duties and taxes. Compliance with this by-law ensures that the correct tariff classification is applied, thereby facilitating accurate assessment of duties and avoiding potential legal complications.
Breach of the obligations set out in Customs By-law No. 9240088 can result in various consequences. Under the Customs Act 1901, failure to correctly classify goods, including bare contactors, can lead to penalties. The severity of the penalty depends on the nature and extent of the breach, but it can include financial penalties and, in some cases, criminal charges. The maximum penalties for breaches of customs regulations can be substantial, reflecting the seriousness with which the Australian Government treats non-compliance with customs laws. These penalties are designed to deter non-compliance and ensure that all parties adhere to the specified classifications and requirements.