Customs Act 1901
Customs Tariff Act 1995
PART I OF SCHEDULE 4
BY-LAW No. 9740003
I, MARION ESTELLE GRANT, delegate of the Chief Executive Officer 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 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 1995 that applies to those goods.
Unless the context otherwise requires, any word or phrase used in a reference in a 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 1995 that applies to those goods to which that reference in that by-law applies.
THE SCHEDULE
BY-LAW NO. 9740003
Item 1D
Part I of Schedule 4
1. This by-law may be cited as Customs By-law No. 9740003.
2. This by-law shall take effect on and from 1 July 1996.
3. Item 1D in Part I of Schedule 4 to the Customs Tariff Act 1995
applies to scientific instruments or apparatus to which Annex D
of the United Nations Educational, Scientific and Cultural
Organisation (UNESCO) Agreement on the Importation of
Educational, Scientific and Cultural Materials or Annex D of the
Protocol to the Agreement adopted by UNESCO at its 19th session
in Nairobi in 1976 apply, which are consigned to an Organisation
listed in Column 1, and entered for home consumption on or after
the date specified in Column 2 opposite that Organisation:
Column 1 Column 2
Association of Universities for Research 1 July 1996
in Astronomy Inc (AURA)
4. For the purposes of this by-law, the "Customs Tariff Act 1995"
means the Customs Tariff Act 1995, as amended or proposed to be
altered.
Dated this Sixth day of February 1997.
MARION ESTELLE GRANT
Delegate of the Chief Executive Officer
Overview
The Customs By-law No. 9740003, enacted under the authority of the Customs Act 1901, was introduced to address the need for specific regulations regarding the importation of scientific instruments and apparatus that fall under the purview of the United Nations Educational, Scientific and Cultural Organisation (UNESCO) agreements. This legislative instrument was designed to streamline and formalise the customs processes for these scientific items, ensuring compliance with international agreements. The by-law was issued by Marion Estelle Grant, acting as a delegate of the Chief Executive Officer, in accordance with section 271 of the Customs Act 1901. The policy objective behind this by-law is to facilitate the smooth importation of scientific instruments and apparatus for educational, scientific, and cultural purposes, aligning with the UNESCO agreements, and to provide clear guidelines for the application of the Customs Tariff Act 1995 to these specific goods.
Scope and Application
The Customs By-law No. 9740003 pertains to scientific instruments or apparatus that fall under Annex D of the United Nations Educational, Scientific and Cultural Organisation (UNESCO) Agreement on the Importation of Educational, Scientific and Cultural Materials or Annex D of the Protocol to the Agreement adopted by UNESCO at its 19th session in Nairobi in 1976. This by-law applies specifically to such goods that are consigned to an Organisation listed in Column 1 and entered for home consumption on or after the date specified in Column 2 opposite that Organisation. The legislation is designed to ensure compliance with international agreements and to regulate the importation of these scientific instruments for specific entities. The by-law extends to the geographic scope as defined by the Customs Tariff Act 1995 and its amendments, covering all territories within Australia's jurisdiction. Any exclusions, exemptions, or thresholds are determined by the classifications and conditions outlined in the Customs Tariff Act 1995. The by-law may be further refined or extended through subordinate instruments as necessary to align with changes in international agreements or domestic regulations.
Key Provisions
The main operative sections of this by-law, Customs By-law No. 9740003, pertain to the application of certain tariff classifications to scientific instruments or apparatus under specific conditions (Item 1D, Part I of Schedule 4). Specifically, this by-law applies to scientific instruments or apparatus that are subject to Annex D of the UNESCO Agreement on the Importation of Educational, Scientific and Cultural Materials or Annex D of the Protocol to the Agreement adopted by UNESCO at its 19th session in Nairobi in 1976. These instruments must be consigned to an organisation listed in Column 1 of the by-law and entered for home consumption on or after the date specified in Column 2 opposite that organisation (section 3). For clarity, the term "Customs Tariff Act 1995" as used in this by-law refers to the Customs Tariff Act 1995 as it stands or as may be amended (section 4).
This by-law imposes obligations on parties importing scientific instruments or apparatus under the specified conditions. Importers must ensure that the instruments or apparatus meet the criteria outlined in Annex D of the UNESCO Agreement or the Protocol to the Agreement. Additionally, importers must ensure that these items are consigned to the listed organisations and that they are entered for home consumption on or after the specified date. The by-law also mandates that any descriptions of goods and terms used in the by-law have the same meaning as those specified in the tariff classification in Schedule 3 to the Customs Tariff Act 1995 that applies to those goods (Item 1D, Part I of Schedule 4).
Breach of the provisions of this by-law can lead to various consequences under the Customs Act 1901 and the Customs Tariff Act 1995. While the by-law itself does not explicitly state the penalties for non-compliance, the Customs Act 1901 and related legislation typically include provisions for offences and penalties. For example, under the Customs Act 1901, failure to comply with the by-law could result in civil or criminal penalties, including fines and potential imprisonment. The specific penalties would depend on the nature and severity of the breach, as well as any relevant interpretations or guidelines provided by the courts or customs authorities.