Customs By-law Nos. 0240004, 0240005 and 0240006

Overview

The Customs By-laws No. 0240004 to 0240006, introduced under the Customs Act 1901, were enacted to address specific classification and tariff issues for certain imported goods. These by-laws were formulated to ensure that particular imported items, such as food grade white mineral oil, aromatic process oils, and polyglycol brake fluids, are appropriately classified and taxed according to their respective characteristics and compliance with relevant standards. These by-laws were enacted by Tom Marshall, a delegate of the Chief Executive Officer for the purposes of section 271 of the Customs Act 1901. The policy objective is to provide clarity and specificity in the classification and tariff application for these goods, ensuring they meet the required standards before being admitted into Australia. This legislative instrument helps in maintaining the integrity of the customs process and ensuring that imported goods are correctly identified and taxed.

Scope and Application

The Customs By-laws No. 0240004, 0240005, and 0240006, made under the Customs Act 1901 and the Customs Tariff Act 1995, regulate the importation of specific goods into Australia. By-law No. 0240004 applies to food grade white mineral oil that meets the Food and Drug Administration's regulations in the United States, while By-law No. 0240005 applies to aromatic process oils with defined physical properties such as density, aniline point, and viscosity index. By-law No. 0240006 pertains to polyglycol brake fluids that comply with the Australian Standard AS/NZS 1960.1:1995. These by-laws are applicable to entities and individuals importing the specified goods into Australia, and their effectivity date is 15 April 2002. The Customs Tariff Act 1995 provides the overarching legislative framework, with these by-laws extending its application to ensure compliance with specific standards and regulations for the import of these goods.

Key Provisions

The Customs By-laws No. 0240004, 0240005, and 0240006, promulgated under the Customs Act 1901 and Customs Tariff Act 1995, establish specific conditions for the classification and duty-free importation of certain types of oils and brake fluids. By-law No. 0240004 pertains to food grade white mineral oil (item 72A, Part III of Schedule 4) and specifies that it must comply with US Food and Drug Administration regulations (Sec. 21 CFR 172.878 and Sec. 21 CFR 178.3620(a)) to be eligible for duty-free treatment. By-law No. 0240005 applies to aromatic process oils (item 72A, Part III of Schedule 4) and sets out a series of physical property criteria that must be met, including density, aniline point, refractive index, pour point, and viscosity index. By-law No. 0240006 (item 72B, Part III of Schedule 4) pertains to polyglycol brake fluids (heading 3819.00.00 of Schedule 3) and mandates compliance with Australian Standard AS/NZS 1960.1:1995 for duty-free importation. These by-laws impose specific obligations on importers and manufacturers to ensure that the goods in question meet the detailed criteria set out in each respective by-law. Importers of food grade white mineral oil must ensure compliance with US FDA regulations, which include specific purity and quality standards. For aromatic process oils, importers must verify that the oils meet the specified physical properties, as tested using the methods outlined in the by-law. Importers of polyglycol brake fluids must adhere to the requirements of the Australian Standard AS/NZS 1960.1:1995, which includes specifications for the chemical and physical properties of the brake fluid. Failure to comply with the provisions of these by-laws can result in legal consequences. Importers who do not meet the specified criteria for their goods may face penalties under the Customs Act 1901, which can include fines and, in severe cases, criminal charges. The specific penalties are not detailed in the by-laws themselves but are governed by the broader provisions of the Customs Act, which can include fines up to a significant amount and potential imprisonment for serious breaches. Importers and manufacturers must therefore ensure strict adherence to the conditions set out in these by-laws to avoid these potential consequences.