Customs Tariff Amendment Act (No. 5) 1997

Overview

The Customs Tariff Amendment Act (No. 5) 1997 was enacted by the Parliament of Australia to amend the Customs Tariff Act 1995, addressing the need for updates and refinements to the tariff structure for certain goods. This legislation was introduced to ensure that the tariffs reflected current economic conditions and international obligations. The Act aims to provide a more precise and comprehensive framework for the imposition of customs duties on specific goods, particularly those in Chapter 24 of Schedule 3, which includes tobacco products. The amendments made by this Act are designed to apply to goods that fall under the specified subheadings and are entered for home consumption on or after the Act's commencement, thereby ensuring that the updated tariff rates are enforced from the effective date. The Customs Tariff Amendment Act (No. 5) 1997 facilitates the amendment of tariff rates for various tobacco products, ensuring that the customs duties are accurately applied according to the declared wholesale list prices. This legislative action is critical for maintaining the integrity of Australia's customs regime, ensuring that duties are collected in a fair and consistent manner. The Act's provisions are intended to support the policy objective of effectively regulating the importation of tobacco products by adjusting tariff classifications and rates as necessary.

Scope and Application

The Customs Tariff Amendment Act (No. 5) 1997 amends the Customs Tariff Act 1995, specifically addressing customs duties and excises for tobacco products. This Act applies to goods that fall under subheadings of Chapter 24 in Schedule 3 of the Customs Tariff Act 1995 as amended by this Act, which includes tobacco and related products. These amendments apply to goods that are entered for home consumption on or after the commencement of this Act. The Act applies across the Commonwealth of Australia and its territories. It includes provisions for the Chief Executive Officer of Customs to declare wholesale list prices in the Gazette for certain tobacco products, which will determine the applicable duties and taxes. Notably, the Act does not specify any exclusions or exemptions, implying that the declared wholesale list prices apply universally to the specified goods. The scope of application is further extended through the use of subordinate instruments, allowing for the declaration of wholesale list prices and subsequent amendments to the Customs Tariff Act 1995.

Key Provisions

The Customs Tariff Amendment Act (No. 5) 1997 amends the Customs Tariff Act 1995, primarily affecting the tariffs and excise duties on tobacco products. The act modifies the tariff schedule for tobacco products by replacing and omitting certain customs subheadings and excise items, as detailed in Schedule 1. Specifically, it updates the rates and structures for excise duties on various tobacco products, including cigars, cheroots, cigarillos, cigarettes, and smoking tobacco. The act also revises the subheadings in Schedule 3 to reflect new prices declared by the Chief Executive Officer of Customs. The obligations imposed by the Customs Tariff Amendment Act (No. 5) 1997 primarily concern the application of the new tariffs and excise duties to goods that fall under the amended subheadings in Chapter 24 of Schedule 3 of the Customs Tariff Act 1995. These amendments apply to goods that are entered for home consumption on or after the commencement of the Act. The Chief Executive Officer of Customs is required to declare wholesale list prices for certain tobacco products in the Gazette, and these declarations must be followed when the amendments come into effect. For breaches of the Customs Tariff Amendment Act (No. 5) 1997, the act does not explicitly outline specific offences, penalties, or consequences. However, breaches of the Customs Tariff Act 1995 in general can result in penalties under the Customs Act 1901, which may include fines and imprisonment. The severity of the penalty depends on the nature and extent of the breach. For example, a person found guilty of an offence under the Customs Act 1901 may be liable to a fine of up to 10,000 penalty units or imprisonment for up to five years, or both, for serious offences. The act ensures that any declarations made by the Chief Executive Officer of Customs regarding wholesale list prices have effect as if they were made under the Customs Tariff Act 1995.