Customs Tariff Amendment Commencement Proclamation 2017

Overview

The Customs Tariff Amendment Commencement Proclamation 2017 was enacted to facilitate the commencement of amendments made by the Customs Tariff Amendment Act 2017. This notifiable instrument was introduced to ensure that the legislative changes, aimed at updating and refining the tariff schedules under the Customs Act 1901, would take effect on a specified date. By setting 1 July 2017 as the commencement date, the proclamation ensures that the amendments are implemented in an orderly and timely manner, thereby maintaining the currency and effectiveness of Australia's customs tariff regime. The proclamation was signed by the Honourable Sir Peter Cosgrove AK MC (Ret’d), the Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, thus formalising the commencement of the legislative changes as per the provisions of the Customs Tariff Amendment Act 2017.

Scope and Application

The Customs Tariff Amendment Commencement Proclamation 2017 establishes the commencement date of the amendments to the Customs Tariff Act 1995, which was enacted to adjust the tariff rates on various goods imported into Australia. This notifiable instrument applies to all entities and individuals involved in the importation of goods subject to the amended tariff rates. The proclamation has a national scope as it pertains to the Commonwealth of Australia and ensures that the new tariff rates specified in the Customs Tariff Amendment Act 2017 come into effect uniformly across the country on 1 July 2017. The proclamation does not specify any exclusions or exemptions to its application, meaning that all importers and relevant stakeholders must adhere to the new tariff rates from the commencement date. The proclamation itself does not extend or restrict the application of the Customs Tariff Amendment Act 2017, but the latter Act may contain provisions that further define the scope and application of the amendments through subordinate instruments.

Key Provisions

The Customs Tariff Amendment Commencement Proclamation 2017 (F2017N00040) sets out the commencement date for the amendments introduced by the Customs Tariff Amendment Act 2017. Specifically, section 2(1) of the Proclamation fixes 1 July 2017 as the date from which Schedule 1 of the Act comes into effect. This means that any changes to the Customs Tariff resulting from the Act will be applicable from that date. These changes could include modifications to tariff rates, classifications, and other regulatory aspects concerning the importation and exportation of goods. The parties or entities governed by the Customs Tariff Amendment Act 2017, as brought into effect by the Proclamation, include importers, exporters, customs brokers, and other stakeholders involved in the movement of goods across Australian borders. They must comply with the updated tariff provisions, ensuring that they accurately apply the new rates and classifications to their transactions. This includes updating their systems and procedures to reflect the changes, ensuring that all relevant documentation is in line with the amended tariff. Failure to comply with the provisions of the Customs Tariff Amendment Act 2017 can lead to various consequences. Section 34 of the Customs Act 1901 provides for potential penalties for breaches related to incorrect classification, undervaluation, or misdeclaration of goods. The penalties for these breaches can include fines and, in serious cases, criminal charges. The maximum penalties for each offence can vary, but generally, they can be substantial, reflecting the seriousness of the non-compliance. For example, penalties for incorrect classification can result in fines up to 10,000 penalty units or, in some cases, imprisonment for up to five years. These stringent measures underscore the importance of adhering to the updated tariff regulations.