CUSTOMS TARIFF AMENDMENT ACT 1978
No. 2 of 1978
An Act to amend the Customs Tariff Act 1966.
BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows:
Short title, &c.
1. (1) This Act may be cited as the Customs Tariff Amendment Act 1978.
(2) The Customs Tariff Act 1966 is in this Act referred to as the Principal Act.
Commencement
2. This Act shall come into operation on the date of commencement of the Industries Assistance Commission Amendment Act 1978.
3. (1) Section 34 of the Principal Act is repealed and the following section substituted:
Temporary rates
“34. (1) Where—
(a) a rate of duty set out in column 3 or column 4 of Part II, or column 4 of Part III, of Schedule 1, in column 6 of Schedule 4 or in column 4 of Schedule 5 in relation to any goods is referred to in that column as a temporary duty;
(b) the imposition of the duty was specified by the Minister in a notice published in the Gazette in pursuance of sub-section (3) of section 30b of the Industries Assistance Commission Act 1973 as assistance that had commenced to be provided to an industry; and
(c) the Minister has received a report of the Industries Assistance Commission—
(i) in pursuance of a reference to that Commission that, by virtue of section 30c of the Industries Assistance Commission Act 1973, was required to be made to the Commission forthwith after assistance consisting of or including that duty commenced to be provided to an industry; or
(ii) in pursuance of a request by the Minister under section 30e of that Act in relation to assistance to an industry consisting of or including that duty,
the rate ceases to operate at the expiration of the period of 3 months commencing on the date on which the Minister received the report referred to in paragraph (c).
“(2) For the purposes of sub-section (1), a notification by the Minister in the Gazette under sub-section (3) of section 30f of the Industries Assistance Commission Act 1973 of the fact that he received the report of the Industries Assistance Commission in pursuance of a particular reference or request and of the date upon which he received that report is conclusive evidence of the matters so notified.
“(3) The reference in paragraph (b) of sub-section (1) to the imposition of a duty shall be read as including a reference to—
(a) the tabling in the Parliament of a proposal for a Customs Tariff alteration to impose that duty; and
(b) the publication in the Gazette, in pursuance of section 273ea of the Customs Act 1901, of a notice of intention to propose a Customs Tariff alteration to impose that duty.
“(4) In this section, ‘Minister’ means the Minister administering the Industries Assistance Commission Act 1973.”.
(2) Notwithstanding the repeal effected by sub-section (1), section 34 of the Principal Act continues to apply in relation to—
(a) duties that commenced to be collected before the commencement of this Act in pursuance of action taken under section 29 of the Industries Assistance Commission Act 1973; and
(b) duties that commenced to be collected after the commencement of this Act in pursuance of action taken under section 29 of the Industries Assistance Commission Act 1973 as continued in force by section 18 of the Industries Assistance Commission Amendment Act 1978.
(3) In the application of section 34 of the Principal Act by virtue of sub-section (2) of this section, the reference in sub-section 34(2) of the Principal Act to sub-section (4) of section 29 of the Industries Assistance Commission Act 1973 shall be read as a reference to sub-section (4) of section 29 of the Industries Assistance Commission Act 1973 as in force at any relevant time before the commencement of the Industries Assistance Commission Amendment Act 1978 or as continued in force by section 18 of that last-mentioned Act.
Overview
The Customs Tariff Amendment Act 1978 was enacted by the Parliament of Australia to amend the Customs Tariff Act 1966. This Act specifically addresses the temporary rates of duty on certain goods, providing for their cessation under certain conditions as determined by the Industries Assistance Commission. The Act's primary policy objective is to ensure that temporary duties, which are imposed as assistance to particular industries, are subject to timely review and cessation upon the receipt of relevant reports by the Minister. This ensures that the assistance provided through tariff rates is both temporary and subject to ongoing evaluation by the appropriate authorities. The Act came into effect concurrently with the Industries Assistance Commission Amendment Act 1978, ensuring a coordinated approach to tariff regulation and industry support mechanisms.
Scope and Application
The Customs Tariff Amendment Act 1978 amends the Customs Tariff Act 1966, specifically altering the conditions under which temporary rates of duty are applied to certain goods. This Act applies to any temporary duty rates listed in various schedules of the Principal Act, which are designated as temporary duties in a notice published by the Minister under the Industries Assistance Commission Act 1973. The Act's application is confined to duties specified by the Minister as assistance provided to an industry, which cease to operate three months after the Minister receives a report from the Industries Assistance Commission. Notably, the Act has a national jurisdictional reach, governing customs duties across Australia. However, it does not apply to duties that were already in effect before the commencement of this Act or those that continue in force under other legislative provisions, such as those in the Industries Assistance Commission Amendment Act 1978. Subordinate instruments may further define or extend the application of these provisions.
Key Provisions
The Customs Tariff Amendment Act 1978 (C2004A01801) primarily serves to amend the Customs Tariff Act 1966 (the "Principal Act"). The Act repeals and substitutes section 34 of the Principal Act concerning temporary rates of duty. Section 34(1) now states that a temporary duty ceases to operate three months after the Minister receives a report from the Industries Assistance Commission. This applies when the temporary duty was imposed as assistance to an industry, as specified by the Minister in a notice published in the Gazette under the Industries Assistance Commission Act 1973. Section 34(2) clarifies that the repealed section continues to apply to duties collected before the Act's commencement and those collected after the commencement under the Industries Assistance Commission Act 1973 as continued in force by the Industries Assistance Commission Amendment Act 1978.
The Act imposes several obligations on the parties involved. The Minister must publish a notice in the Gazette when imposing a temporary duty as industry assistance, as per the Industries Assistance Commission Act 1973. Furthermore, the Minister must receive a report from the Industries Assistance Commission, either pursuant to a required reference or a request, to trigger the cessation of the temporary duty. The Industries Assistance Commission is required to submit these reports within the stipulated timeframes to facilitate the cessation of duties as outlined in the Act.
Breaches of the Act's provisions could result in civil or criminal consequences. While the Act does not explicitly state penalties, penalties for breaches of the Customs Tariff Act 1966 and related Acts could apply. For instance, penalties under the Customs Act 1901 may include fines of up to $22,200 for individuals and $111,000 for bodies corporate, depending on the severity and nature of the breach. Additionally, criminal proceedings could be initiated for more severe violations, leading to imprisonment terms as prescribed by the relevant legislation. It is crucial for all parties to adhere to the Act's requirements to avoid these potential consequences.