Customs By-law Nos. 0040019, 004020 and 0040022

Administered by Attorney-General's Department

Legislation au F2008B00369 ByLaws Not in force Legislative Instrument

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CUSTOMS ACT 1901

Customs Tariff Act 1995

PARTS I and II OF SCHEDULE 4

BY-LAWS NOS. 0040019, 0040020 AND 0040022

I, DEBORAH JOY BATES, delegate of the Chief Executive Officer for the purposes of section 271 of the Customs Act 1901, hereby make the by-laws set out in the Schedule below.

In a by-law set out in the Schedule below –

“security” means the security given (under section 42 of the Customs Act 1901) to and to the satisfaction of the Collector by the importer.

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. 0040019

Item 32A

Part II of Schedule 4

1. This by-law may be cited as Customs By-law No. 0040019.

2. This by-law shall take effect on and from 1 July 2000.            

3. Item 32A in Part II of Schedule 4 to the Customs Tariff Act 1995     

   applies to goods, as follows:

   (a) a consignment of goods imported by post, the total value of

which does not exceed $1 000 and in respect of which GST,

if any, that would otherwise be payable does not exceed $50;

   (b) a consignment of goods imported otherwise than by post, the

  total value of which does not exceed $250 and in respect of

which GST, if any, that would otherwise be payable does not

exceed $50.

4. For the purposes of paragraphs 3(a) and 3(b), “goods” does not

include:

(a)   tobacco, tobacco products or alcoholic beverages;

(b)   goods imported by a passenger arriving in Australia from

overseas;

(c)   goods imported by a member of the crew of a ship or aircraft

arriving from overseas; or

(d)   goods forming part of a bulk order.

5. 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.                   

 

BY-LAW NO. 0040020

Item 32B

Part II of Schedule 4

1. This by-law may be cited as Customs By-law No. 0040020.

2. This by-law shall take effect on and from 1 July 2000.            

3. Item 32B in Part II of Schedule 4 to the Customs Tariff Act 1995     

   applies to goods, as follows:

   (a) a consignment of goods imported by post, the total value of

which does not exceed $1 000 and on which the combined duty

and GST, if any, that would otherwise be payable does not

exceed $50;                                                

   (b) a consignment of goods imported otherwise than by post, the

total value of which does not exceed $250 and on which the

combined duty and GST, if any, that would otherwise be

payable does not exceed $50.

4. For the purposes of paragraphs 3(a) and 3(b), “goods” does not

include:

(a)  tobacco, tobacco products or alcoholic beverages;

(b)  goods imported by a passenger arriving in Australia from

overseas;

(c)  goods imported by a member of the crew of a ship or aircraft

arriving from overseas; or

(d)  goods forming part of a bulk order.                                            

5. 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.   

 

BY-LAW NO. 0040022

Item 15

Part I of Schedule 4

1. This by-law may be cited as Customs By-law No. 0040022.            

2. This by-law shall take effect on and from  1 July 2000.            

3. Item 15 in Part I of Schedule 4 to the Customs Tariff Act 1995     

   applies to a motor vehicle imported by a member of the forces      

   of Canada or the United Kingdom being goods, as follows:           

   (a) a motor vehicle owned and used outside Australia by the        

       member of those forces during the period of six months         

       immediately preceding his or her first departure for           

       Australia, provided that the motor vehicle remains in the      

       use, ownership and possession of that member of those          

       forces or, with the permission of the Collector, of            

       another member of those forces during the period of two        

       years immediately after the date of its importation,           

       UNDER SECURITY;                                                

   (b) a motor vehicle for the personal use of the member of those    

       forces, not being a motor vehicle of a kind described in       

       the preceding paragraph, which is intended to be exported,     

       provided that the vehicle is exported within three years       

       after the date of its importation or within such extended      

       period as may be approved by the Collector, UNDER SECURITY.    

       With the permission of the Collector, a motor vehicle          

       imported under this sub-paragraph may be transferred to        

       another member of those forces provided that it is             

       exported by the latter member of those forces within three     

       years after the date of its importation or within such         

       extended period as may be approved by the Collector, UNDER     

       SECURITY.                                                      

4. For the purposes of this by-law, "member of the Forces of          

   Canada or the United Kingdom" means a person belonging to          

   the land, sea or air armed services of those countries             

   temporarily serving in Australia under arrangements agreed on      

   by the Government of Australia and the Governments of Canada       

   and the United Kingdom.                                            

5. 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 21st day of June 2000.





DEBORAH JOY BATES
Delegate of the Chief Executive Officer

 

Overview

The Customs Tariff Act 1995, enacted by the Australian Parliament, addresses the need to streamline customs regulations, particularly concerning tariff classifications and duties applicable to imported goods. This Act allows for the creation of by-laws that specify detailed conditions and classifications for various goods, enhancing the administration of customs processes. The Customs Tariff Act 1995 provides the framework for the imposition of tariffs and duties on imported goods, and the by-laws complement this by offering more specific rules under certain conditions. The Customs By-laws No. 0040019, 0040020, and 0040022, issued under the authority of the Act, aim to address specific scenarios involving low-value goods imported by post, goods imported otherwise than by post, and motor vehicles imported by members of the forces of Canada or the United Kingdom. These by-laws aim to facilitate smoother customs processes by exempting certain low-value consignments from full duty and GST assessments, while ensuring that other important classifications and conditions are clearly defined.

Scope and Application

The Customs Tariff Act 1995, as amended, includes specific provisions in its schedule that are further defined by the Customs By-laws No. 0040019, 0040020, and 0040022. These by-laws detail the application of particular tariff items to the importation of goods and vehicles under certain conditions. By-law No. 0040019 applies to consignments of goods imported by post or otherwise, provided that their total value does not exceed $1,000 or $250 respectively, and the GST payable does not exceed $50. It explicitly excludes tobacco, tobacco products, alcoholic beverages, goods imported by overseas passengers or crew, and goods forming part of a bulk order. Similarly, By-law No. 0040020 applies to the same types of goods with the additional condition that the combined duty and GST payable does not exceed $50. By-law No. 0040022 pertains to motor vehicles imported by members of the forces of Canada or the United Kingdom, stipulating that such vehicles must remain under security and either be exported within a specified period or be used by the member of the forces during their service in Australia. These by-laws provide specific exemptions and conditions that govern the importation of these goods and vehicles under the Customs Tariff Act 1995.

Key Provisions

The Customs By-law No. 0040019, No. 0040020 and No. 0040022 outline specific provisions related to the Customs Tariff Act 1995. These by-laws govern the classification and duty-free allowances for certain imported goods, with By-law No. 0040019 and No. 0040020 applying to goods imported by post or otherwise, subject to certain monetary limits and exclusions, while By-law No. 0040022 specifically addresses the importation of motor vehicles by members of the Canadian or UK armed forces, requiring these vehicles to be secured and either exported within a specified timeframe or remain under the ownership of the importing member. The by-laws explicitly state the conditions under which certain goods can be imported duty-free and provide clarity on the types of goods that are excluded from these provisions, such as tobacco, alcoholic beverages, and goods imported by passengers or crew members. The obligations imposed by these by-laws on importers and relevant parties are primarily focused on ensuring compliance with the specified monetary limits and exclusions. Importers must accurately assess the value of the goods they are importing to determine if they fall within the duty-free limits outlined in By-laws No. 0040019 and No. 0040020. For By-law No. 0040022, members of the Canadian or UK armed forces must ensure that any imported motor vehicles are either exported within the specified timeframe or remain under their ownership, with the vehicles secured as required. Furthermore, members of the forces must obtain permission from the Collector for any transfer of the vehicle to another member of the forces, and any extension of the export period must also be approved by the Collector. Failure to comply with the provisions set out in these by-laws can result in various civil and criminal consequences. While the specific penalties are not detailed in the by-laws themselves, breaches of customs regulations generally can lead to fines, seizure of goods, and potential prosecution. The severity of the penalties can vary depending on the nature and extent of the breach, but it is clear that non-compliance with these by-laws can have serious ramifications, including the possibility of legal action and significant financial penalties.

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.