Customs Act 1901
Customs Tariff Act 1995
PART II OF SCHEDULE 4
BY-LAW No. 9940008
I,LYNDALL MARIA MILWARD-BASON, 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 below.
Unless the context otherwise requires, where a description of goods is
specified in the by-law set out in the Schedule, 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 Schedule 3 to the Customs
Tariff Act 1995.
Unless the context otherwise requires, any word or phrase used in a
reference in the by-law set out in the Schedule 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 applies.
THE SCHEDULE
BY-LAW NO. 9940008
Item 33B
Part II of Schedule 4
1. This by-law may be cited as Customs By-law No. 9940008.
2. This by-law shall take effect on and from 9 September 1999.
3. Item 33B in Part II of Schedule 4 to the Customs Tariff Act 1995
applies to samples representing goods solely of overseas origin,
incorporating or consisting of printed matter, put up as or in
sample books designed for soliciting orders for the importation
of the goods represented therein, including textile swatches,
lino tile samples or wallpaper samples.
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 thirty first day of August 1999.
LYNDALL MARIA MILWARD-BASON
Delegate of the Chief Executive Officer
Overview
The Customs By-law No. 9940008, enacted in 1999, was introduced to address the specific classification and duty requirements for samples representing goods solely of overseas origin, such as those found in sample books designed for soliciting orders for the importation of the goods represented therein. This by-law was created under the authority of the Customs Act 1901 and operates in conjunction with the Customs Tariff Act 1995. The objective of this legislative instrument is to ensure that the classification and duty imposition for these particular samples is correctly and uniformly applied, reflecting their unique nature and purpose. By specifying the application of Item 33B in Part II of Schedule 4 to the Customs Tariff Act 1995, this by-law aims to streamline the customs process for these types of samples, which include textile swatches, lino tile samples, or wallpaper samples.
Scope and Application
The Customs By-law No. 9940008 applies specifically to samples that represent goods of overseas origin and are used for soliciting orders for the importation of such goods. These samples include items like textile swatches, lino tile samples, and wallpaper samples, which are put up in sample books. The by-law delineates the scope to encompass only those samples that incorporate or consist of printed matter. The geographic reach of this by-law is national, operating under the authority granted by the Customs Act 1901 and the Customs Tariff Act 1995, impacting entities and individuals involved in the importation of goods through the presentation of such samples. The by-law's provisions are effective from 9 September 1999 and are subject to the definitions and classifications outlined in the Customs Tariff Act 1995. Any exclusions, exemptions, or thresholds are to be interpreted in accordance with the customs tariff schedule, and the by-law can be extended or restricted through subordinate instruments, ensuring its applicability is consistently aligned with legislative updates.
Key Provisions
The Customs By-law No. 9940008, established under the authority of the Customs Act 1901, sets forth specific regulations regarding the classification and treatment of certain goods. According to section 3 of the by-law, item 33B in Part II of Schedule 4 to the Customs Tariff Act 1995 applies to samples that represent goods of overseas origin, specifically those that incorporate or consist of printed matter. These samples must be in the form of sample books designed for soliciting orders for the importation of the goods they represent, such as textile swatches, lino tile samples, or wallpaper samples. This by-law came into effect on 9 September 1999, as indicated in section 2.
The by-law imposes clear obligations on entities importing these sample books. Importers must ensure that the samples meet the criteria outlined in the by-law and comply with the relevant tariff classifications as specified in Schedule 3 of the Customs Tariff Act 1995. This involves accurately identifying and classifying the samples according to the provisions set out in item 33B of Part II of Schedule 4. Importers are also required to declare these goods correctly at the border, ensuring they are assessed and taxed in accordance with the applicable tariff rates and regulations.
Failure to comply with the provisions of the Customs By-law No. 9940008 can lead to significant legal consequences. The by-law does not explicitly detail the penalties for non-compliance, but breaches of the Customs Act 1901 or the Customs Tariff Act 1995 can result in substantial fines and, in severe cases, criminal charges. For example, the Customs Act 1901 provides for penalties including fines up to $11,100 for individuals and $55,500 for corporations, as well as potential imprisonment terms. Additionally, incorrect classification of goods can lead to financial penalties and interest on unpaid duties and taxes. These consequences underscore the importance of adhering to the by-law's requirements to avoid legal repercussions.