Customs By-Law No. 9740019

Overview

The Customs By-law No. 9740019 was enacted in 1997 under the Customs Act 1901 to address the need for streamlined customs processing of unsolicited gifts of insubstantial value sent into Australia. The by-law was introduced by Leslie George Jones, acting as a delegate of the Chief Executive Officer, and it aims to ensure that customs duties on these low-value items do not impose undue burdens on the recipients or the customs administration. The policy objective is to facilitate the entry of small, non-commercial gifts into Australia without the need for paying duties, thereby easing the administrative load on both the senders and the recipients. The by-law specifically exempts certain items from its scope, including larger quantities of tobacco products, excessive amounts of alcohol, and goods imported by travellers or crew members. This legislation complements the Customs Tariff Act 1995 by providing a clear framework for the treatment of these low-value unsolicited gifts, ensuring they are not subject to the usual customs duties.

Scope and Application

The Customs By-law No. 9740019, issued under the authority of the Customs Act 1901, applies to unsolicited gifts of a non-recurring nature sent to an individual in Australia by or on behalf of an individual outside Australia, provided the value of the goods does not exceed $200 per consignment. This legislation is a Commonwealth instrument, extending its application across Australia. However, the by-law specifically excludes certain goods such as tobacco products exceeding 250 cigarettes or 250 grams of cigars or tobacco products other than cigarettes, alcoholic liquor exceeding 1 litre, goods imported by overseas passengers or crew members, and goods forming part of a bulk order placed with an overseas supplier. The by-law also specifies that the term "goods" does not include these excluded items unless otherwise specified. This by-law is part of the broader framework established by the Customs Tariff Act 1995, and any terms used within it are interpreted according to the definitions provided in that Act.

Key Provisions

The Customs By-law No. 9740019 (Section 1) applies to unsolicited gifts of a non-recurring nature sent to an individual in Australia by or on behalf of an individual outside Australia, with a maximum value of $200 per consignment (Section 3). This applies to goods, or part thereof, that fall under this value threshold and nature of delivery. Certain goods are excluded from this by-law, such as tobacco products exceeding specified quantities (Section 4(a)), alcoholic liquor over 1 litre (Section 4(b)), goods imported by overseas passengers or crew (Section 4(c) and (d)), and goods part of a bulk order (Section 4(e)). The obligations imposed by this by-law primarily focus on the classification and valuation of the goods in question. Importers and individuals receiving unsolicited gifts must ensure the goods meet the specified criteria regarding value and nature to benefit from the exemptions outlined in the by-law. They must also correctly declare the goods and comply with the Customs Tariff Act 1995 (Section 5). The by-law stipulates that unless the context indicates otherwise, descriptions of goods and terms used in the by-law align with those in Schedule 3 of the Customs Tariff Act 1995 (Schedule). Failing to comply with the provisions of Customs By-law No. 9740019 could result in significant legal consequences. The primary risk is the imposition of duties and penalties on goods that do not meet the by-law's criteria or are incorrectly classified. The maximum penalties for breaches could include fines and other sanctions as stipulated under the Customs Act 1901. These penalties can vary depending on the severity and intent of the breach, but they underscore the importance of adhering to the by-law's stipulations to avoid legal repercussions.