Customs Act 1901
Customs Tariff Act 1995
PART III OF SCHEDULE 4
BY-LAW No. 9740014
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 a 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. 9740014
Item 59
Part III of Schedule 4
1. This by-law may be cited as Customs By-law No. 9740014.
2. This by-law shall take effect on and from 1 July 1996.
3. Item 59 in Part III of Schedule 4 to the Customs Tariff Act 1995
applies to used or second hand passenger motor vehicles of
heading 8703, the subject of an instrument, in writing,
by the Minister for Land Transport under section 17A of the
Motor Vehicles Standards Act 1989.
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 tenth day of September 1997.
MARION ESTELLE GRANT
Delegate of the Chief Executive Officer
Overview
The Customs By-law No. 9740014, enacted in 1997, serves to amend Part III of Schedule 4 of the Customs Tariff Act 1995. This by-law was introduced to address the need for specific regulatory measures concerning the importation of used or second-hand passenger motor vehicles, ensuring they comply with the standards set out under the Motor Vehicles Standards Act 1989. The by-law was issued by Marion Estelle Grant, acting as a delegate of the Chief Executive Officer for the purposes of section 271 of the Customs Act 1901. The overarching policy objective is to maintain the integrity and safety of vehicles entering Australia by aligning their classification and assessment with the relevant standards legislation.
Scope and Application
The Customs By-law No. 9740014 applies to used or second-hand passenger motor vehicles classified under heading 8703, which are subject to an instrument in writing by the Minister for Land Transport under section 17A of the Motor Vehicles Standards Act 1989. This by-law extends to the national jurisdiction of Australia, in alignment with the overarching Customs Act 1901 and Customs Tariff Act 1995, thereby encompassing all entities and persons involved in the importation of such vehicles. The by-law effectively delineates the customs tariff classification for these specific vehicles, ensuring that the tariff applied is consistent with the provisions outlined in Schedule 3 of the Customs Tariff Act 1995. It is noteworthy that this by-law operates under the authority granted by the Chief Executive Officer and is effective from 1 July 1996, with any future amendments to the Customs Tariff Act 1995 incorporated into its application.
Key Provisions
The Customs By-law No. 9740014, which came into effect on 1 July 1996, introduces specific provisions regarding the classification of used or second-hand passenger motor vehicles under heading 8703, as specified in Part III of Schedule 4 to the Customs Tariff Act 1995 (sections 1-4). This by-law applies to vehicles that are the subject of a written instrument by the Minister for Land Transport under section 17A of the Motor Vehicles Standards Act 1989. The by-law ensures that these vehicles are classified in accordance with the relevant tariff classification and definitions outlined in the Customs Tariff Act 1995.
The obligations imposed by the Customs By-law No. 9740014 primarily revolve around the accurate classification of used or second-hand passenger motor vehicles. The by-law mandates that these vehicles must adhere to the specific descriptions and classifications outlined in the Customs Tariff Act 1995, as amended or proposed to be altered (section 4). This ensures that the vehicles are subject to the correct customs duties and other applicable taxes and regulations as specified under the relevant heading in the Customs Tariff Act.
Breaches of the Customs By-law No. 9740014 could lead to various consequences. While the specific penalties are not detailed within the by-law itself, the Customs Act 1901 provides a framework for enforcement and penalties. Generally, violations of customs regulations can result in civil and criminal penalties, including fines and potential imprisonment. The exact penalties would depend on the nature and severity of the breach, as well as any applicable provisions within the broader customs legislation.