Customs By-Law No. 9440030

Overview

The Customs By-law No. 9440030 was enacted in 1994 by Peter Ludwig Carl Kittler, a delegate of the Comptroller-General of Customs under section 271 of the Customs Act 1901. This legislative instrument addresses the need to clarify and update the tariff classifications for specific types of fabrics imported into Australia, ensuring they are correctly assessed for customs duties. The Customs Tariff Act 1987 provides the framework within which these by-laws operate, aiming to streamline the classification and duty assessment processes for imported goods. The policy objective is to maintain an efficient and fair customs system by providing precise definitions and classifications that align with the broader tariff schedule.

Scope and Application

The Customs By-law No. 9440030, made under the authority of the Customs Act 1901 and the Customs Tariff Act 1987, applies specifically to fabrics falling under certain headings in Schedule 3 to the Customs Tariff Act 1987 and containing less than 20% by weight of wool. These fabrics include multi-coloured woven, printed, or other fabrics imported in widths not exceeding 76 cm, intended for use in the manufacture of specific items such as cummerbunds, neck ties, and sets consisting of a neck tie and a decorative pocket handkerchief made from the same fabric. The by-law excludes fabrics printed with dyes or colours that are not fast to light or laundering, fabrics bearing utility designs, and fabrics with printing that is considered nominal. The by-law, effective from 17 August 1994, revokes the previous by-law No. 9340027, ensuring that the new regulations are applied to the specified goods.

Key Provisions

Customs By-law No. 9440030 (Schedule 1) sets forth specific regulations regarding the tariff classification of certain fabrics imported into Australia under the Customs Tariff Act 1987. Section 3 of the by-law specifies that fabrics falling under headings 5407, 5408, 5512, 5513, 5514, 5515, or 5516 in Schedule 3 of the Customs Tariff Act 1987, and containing less than 20% by weight of wool, are subject to particular rules if they are multi-coloured woven, printed, or imported in widths not exceeding 76 cm. These fabrics can be used for manufacturing cummerbunds, neck ties, or sets consisting of neck ties and decorative pocket handkerchiefs made from the same fabric. Section 4 clarifies that certain printed fabrics are excluded from the definition of 'printed' for the purposes of this by-law, including those printed with dyes that are not fast to light or laundering, fabrics bearing utility designs, and fabrics with minimal printing that is considered nominal. The by-law imposes specific obligations on importers, manufacturers, and other relevant parties to ensure that the fabrics they import or use meet the criteria outlined in the by-law. Importers must verify that the fabrics they import are correctly classified under the relevant tariff headings and contain the specified percentage of wool. Manufacturers using these fabrics must ensure they are used in the approved applications, such as for cummerbunds, neck ties, or related sets, and not for any other purpose unless specifically exempted. Breaches of the by-law may result in significant penalties. While the specific penalties are not detailed within the by-law itself, under the Customs Act 1901, breaches can lead to substantial fines and, in severe cases, criminal charges. The maximum penalties for contravening customs laws can include fines up to $22,000 for individuals and substantially higher amounts for corporate entities, alongside potential imprisonment terms. Additionally, non-compliance may result in the seizure of goods, further financial liabilities, and reputational damage, highlighting the importance of adhering to the by-law’s stipulations.