Customs Act 1901
Customs Tariff Act 1987
PART II OF SCHEDULE 4
BY-LAW No. 9340068
I, IAN CHRISTOPHER MCDONALD, 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 Schedule 1 and revoke the by-law set out in Schedule 2.
Unless the context otherwise requires, where a description of goods is specified in the by-law set out in Schedule 1, 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 Schedule 1 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.
SCHEDULE 1
BY-LAW NO. 9340068
Item 28A
Part II of Schedule 4
1. This by-law may be cited as Customs By-law No. 9340068.
2. This by-law shall take effect on and from 1 July 1993.
3. Item 28A in Part II of Schedule 4 to the Customs Tariff Act 1987
applies to:
(a) costumes; and
(b) theatrical properties made of metal,
provided that:
(c) the Collector is satisfied that they are for use in
theatrical representations; and
2
(d) an undertaking is given that:
(i) unless the Comptroller otherwise determines, the
goods will be exported from Australia within six
months (or such further period as the Collector
may in writing allow) after an authority to deal
has been given in respect of the goods by the
Customs; and
(ii) evidence of such exportation will be provided
to and to the satisfaction of the Collector;
under security.
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.
SCHEDULE 2
1. Customs By-Law No. 8840083, published in Gazette TC 88/27 of 13 July 1988,
is revoked on and from 17 November 1993.
Dated this day 11th of November 1993
IAN CHRISTOPHER MCDONALD
Delegate of the Comptroller-General
of Customs
Overview
The Customs By-law No. 9340068, enacted in 1993, is a legislative instrument under the Customs Act 1901, designed to address the need for specific regulations concerning the importation and temporary export of costumes and theatrical properties made of metal. This by-law was issued by Ian Christopher McDonald, acting as a delegate of the Comptroller-General of Customs, under the authority granted by section 271 of the Customs Act 1901. The primary objective of this by-law is to streamline the customs process for theatrical items by setting conditions under which these goods can be temporarily imported and subsequently exported, while ensuring compliance with customs regulations. This legislative measure aims to facilitate the smooth operation of theatrical activities by providing clear guidelines for the handling of such items within the customs framework.
Scope and Application
The Customs By-law No. 9340068 applies to specific goods defined within its scope, namely costumes and theatrical properties made of metal, provided certain conditions are met. This by-law is applicable to these goods only if they are intended for use in theatrical representations, and an undertaking has been given that the goods will be exported from Australia within six months of an authority to deal with the goods being granted by Customs, unless otherwise determined by the Comptroller. Additionally, evidence of the exportation must be provided to the satisfaction of the Collector. The by-law is effective from 1 July 1993 and extends to the entirety of Australia, thus covering the Commonwealth, states, territories, and all relevant industries involved in the importation and exportation of the specified goods. The by-law revokes the previous Customs By-law No. 8840083, which was in effect until 17 November 1993. Any subordinate instruments related to this by-law would further define or amend its application, ensuring compliance with the Customs Act 1901 and the Customs Tariff Act 1987.
Key Provisions
Customs By-law No. 9340068, made under the authority of section 271 of the Customs Act 1901, sets out specific provisions for the classification and importation of certain goods, namely costumes and theatrical properties made of metal (Schedule 1, Item 28A). This by-law applies to goods intended for use in theatrical representations, subject to the Collector's satisfaction and the provision of an undertaking (Schedule 1, Part II of Schedule 4, Item 28A). The by-law specifies that these goods must be exported from Australia within six months or an extended period as allowed by the Collector, with evidence of such exportation provided to the Collector (Schedule 1, Item 28A).
The obligations imposed by this by-law include ensuring that the imported goods are designated for theatrical use and that they will be exported within the stipulated timeframe (Schedule 1, Item 28A). Importers must provide an undertaking that they will export the goods, along with evidence of such exportation, within the specified period (Schedule 1, Item 28A). Failure to comply with these obligations may result in penalties or legal consequences under the Customs Act 1901.
Failure to meet the requirements outlined in this by-law may result in various penalties and consequences. The Customs Act 1901 provides for civil and criminal penalties for non-compliance, including fines and imprisonment. Specifically, the Act allows for penalties for false statements or declarations, improper classification of goods, and failure to comply with the terms of an undertaking. The maximum penalties for these offences can include substantial fines and imprisonment, depending on the severity and frequency of the breach (Customs Act 1901, sections relevant to penalties). The precise penalties are determined by the nature and extent of the breach, with repeat offenders potentially facing more severe consequences.