Customs Act 1901
Customs Tariff Act 1987
PART III OF SCHEDULE 4
BY-LAW No. 9540001
I, RAYFIELD JOHN BANVILL, 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 to which that
by-law applies by virtue of that description are such goods to which
that description would apply if it were specified in the tariff
classification in Schedule 3 to the Customs Tariff Act 1987.
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. 9540001
Item 40A
Part III of Schedule 4
1. This by-law may be cited as Customs By-law No. 9540001.
2. This by-law shall take effect on and from 1 January 1994.
3. Item 40A in Part III of Schedule 4 to the Customs Tariff Act 1987
applies to fabrics classified under 5903 or 5907 in Schedule 3
to the Customs Tariff Act 1987, specially prepared or coated
for use in the manufacture of emery cloth.
4. For the purposes of this by-law, the manufacture of abrasive
cloth coated with any of the following substances in granular
or powder form will constitute compliance with this by-law:
(a) aluminium oxide;
(b) garnet;
(c) natural emery;
(d) silicon carbide.
5. 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.
2
SCHEDULE 2
1. Customs By-law No. 9340020 published in Gazette No. S 56 of
18 February 1993, is revoked on and from 8 March 1995.
Dated this Second day of March 1995
RAYFIELD JOHN BANVILL
Delegate of the Comptroller-
General of Customs
Overview
The Customs By-law No. 9540001, made in 1995 under the Customs Act 1901, aims to provide detailed regulations concerning the classification and tariff treatment of specific goods, particularly those in the manufacturing sector. Enacted by Rayfield John Banvill, a delegate of the Comptroller-General of Customs, this legislative instrument addresses the need for precise and updated by-laws that reflect changes in tariff classifications and industrial practices. The by-law revokes the earlier Customs By-law No. 9340020 and takes effect from 1 January 1994, ensuring that the regulations governing the customs classification and duties for certain fabrics specially prepared or coated for use in the manufacture of emery cloth are clear and consistent with the Customs Tariff Act 1987. The overarching policy objective is to streamline customs processes and provide certainty to importers and manufacturers regarding the tariff obligations for specific goods.
Scope and Application
The Customs By-law No. 9540001, effective from 1 January 1994, applies to fabrics classified under item 5903 or 5907 in Schedule 3 of the Customs Tariff Act 1987, specifically those that are specially prepared or coated for use in the manufacture of emery cloth. This by-law is relevant to industries involved in the manufacture of abrasive cloth, ensuring that the cloth is coated with specific substances to meet the regulatory requirements. The by-law specifies that compliance is achieved when the abrasive cloth is coated with substances such as aluminium oxide, garnet, natural emery, or silicon carbide in granular or powder form. The by-law revokes the earlier Customs By-law No. 9340020, published in Gazette No. S 56 on 18 February 1993, which was effective from 8 March 1995. This legislative instrument operates under the authority of the Customs Act 1901 and the Customs Tariff Act 1987, and any terms used within this by-law are defined as per the Customs Tariff Act 1987, unless the context dictates otherwise.
Key Provisions
The Customs By-law No. 9540001, effective from 1 January 1994, modifies the application of Item 40A in Part III of Schedule 4 to the Customs Tariff Act 1987. Specifically, this by-law applies to fabrics classified under 5903 or 5907 in Schedule 3 of the Customs Tariff Act 1987 that are specially prepared or coated for use in the manufacture of emery cloth (Section 3). For these fabrics to comply with the by-law, they must be manufactured with specific substances in a granular or powder form, namely aluminium oxide, garnet, natural emery, or silicon carbide (Section 4). The by-law also clarifies that any terms used within it have the same meaning as those defined in the Customs Tariff Act 1987 (Section 5).
In terms of obligations, any entity involved in the manufacture of these specially prepared or coated fabrics must ensure that they are using one of the specified substances for compliance with the by-law (Section 4). This requirement ensures that the fabrics meet the standards set forth in the legislation for their classification and tariff purposes. Additionally, the by-law revokes the previous Customs By-law No. 9340020, which was published in Gazette No. S 56 of 18 February 1993, effective from 8 March 1995 (Schedule 2).
Failure to comply with the provisions of this by-law could potentially result in penalties or other consequences as outlined in the broader Customs Act 1901 and the Customs Tariff Act 1987. While the by-law itself does not specify penalties, the underlying acts provide a framework under which non-compliance can lead to fines, legal action, or other enforcement measures as deemed appropriate by the relevant authorities. The exact penalties would be determined based on the severity and nature of the breach, in accordance with the applicable sections of the Customs Act 1901.