Customs By-law Nos. 0140002, 0140003, 0140004 and 0140005

Overview

The Customs Act 1901 was enacted to regulate and administer the customs and excise tariffs in Australia, and to provide for the collection of customs duties and excise. It addresses the need for a comprehensive legislative framework to manage the import and export of goods, ensuring compliance with tariff regulations and facilitating trade. The Customs Tariff Act 1995 complements this by setting out the tariff rates and other duties applicable to imported goods, thereby providing clarity and specificity to the customs regime. Together, these Acts aim to streamline customs processes, protect domestic industries, and generate revenue for the government. The by-laws issued under these Acts, such as Customs By-law No. 0140002 to 0140005, specify particular tariff classifications and conditions for certain goods, ensuring precise application of the relevant tariff provisions. These by-laws were made by Stephen Mark Adams, a delegate of the Chief Executive Officer under section 271 of the Customs Act 1901, to provide detailed rules that support the overarching policy objectives of efficient customs management and trade facilitation.

Scope and Application

The Customs By-laws No. 0140002 to 0140005, made under the authority of the Customs Act 1901 and the Customs Tariff Act 1995, apply to specific goods entering Australia, each tailored to particular types of products and their intended uses. These by-laws dictate the tariff classifications for poly(ethylene terephthalate) resin used in carbonated drink bottles, fully bleached paperboard for gable top containers, fusible interlining fabrics for garment padding, and various forms of tobacco intended for manufacturing excisable tobacco products. These regulations affect importers and manufacturers who handle these goods, ensuring they are classified correctly for customs purposes. The by-laws extend across the Commonwealth of Australia, applying uniformly nationwide, and they became effective from 1 January 2002. The scope of these by-laws is detailed in Part III of Schedule 4 of the Customs Tariff Act 1995, with specific exclusions and classifications as stipulated. The by-laws do not explicitly mention any exemptions or thresholds but rely on the broader framework provided by the Customs Tariff Act 1995 for such details.

Key Provisions

The key provisions of the Customs By-laws Nos. 0140002 to 0140005, made under the authority of the Customs Act 1901, detail specific items and their tariff classifications for use in manufacturing particular goods. Customs By-law No. 0140002 (section 1) applies to poly(ethylene terephthalate) resin, classified under subheading 3907.60.00 in the Customs Tariff Act 1995, intended for the manufacture of carbonated drink bottles. Customs By-law No. 0140003 (section 1) pertains to fully bleached paperboard with a dioxin level of less than 2 p.p.t. (TCDD-N-TEA) and a maximum liquid penetration of 0.5 kg/m squared using 1.0% lactic acid, tested in accordance with the SCAN test method P2:75, classified under headings 4804, 4810, 4811 or subheading 4823.90.3, for use in the manufacture of gable top containers for packing beverages, liquid food products, or liquid detergents. Customs By-law No. 0140004 (section 1) applies to fusible interlining fabrics classified under headings 5210, 5211, 5212, 5903, 6002, 6003, 6004, 6005, or 6006, for use as shoulder or chest padding in coats or formal evening wear shirts. Customs By-law No. 0140005 (section 1) applies to partly or wholly stemmed/stripped tobacco classified in subheading 2401.20.00, tobacco refuse classified in subheading 2401.30.00, or homogenised or reconstituted tobacco classified in subheading 2403.91.00, for use by a manufacturer licensed under the Excise Act 1901 in the production of excisable tobacco products. These by-laws impose specific obligations on the parties involved, particularly manufacturers and importers, to ensure that the goods they handle meet the described specifications. For example, manufacturers must ensure that the poly(ethylene terephthalate) resin they use complies with the subheading 3907.60.00 classification and is intended for the manufacture of carbonated drink bottles. Importers and manufacturers must adhere to the dioxin levels and liquid penetration standards for paperboard used in gable top containers and ensure that the tobacco products they handle meet the classifications outlined for excisable products. Failure to comply with these by-laws can result in significant legal consequences. The Customs Act 1901 and the Customs Tariff Act 1995 provide for various offences and penalties for breaches. For example, importing goods that do not meet the specified classifications or standards can lead to fines or penalties under the relevant sections of the Customs Act. Additionally, knowingly importing or exporting goods in violation of the by-laws can result in criminal charges, including imprisonment. The exact penalties depend on the severity of the breach and can be determined by the relevant authorities.