Customs Tariff (Commonwealth Authorities) Amendment Act 1987

Overview

The Customs Tariff (Commonwealth Authorities) Amendment Act 1987 is an Act enacted by the Parliament of Australia to address the need for specific tariff arrangements for goods owned by the Commonwealth or certain authorities and bodies. Assented to on 5 June 1987, this Act amends the Customs Tariff Act 1982 and the Customs Tariff Act 1987 to exempt certain goods from customs duty when they are owned by the Commonwealth and are intended for use by a government department or an authority or body established for a purpose of the Commonwealth, provided they are not intended for trade. Additionally, the Act allows for the exemption of such goods from duty if the Minister determines that such exemption is in the national interest. The primary objective of this legislation is to streamline customs procedures and facilitate the efficient operation of Commonwealth entities by removing the burden of customs duty on necessary goods.

Scope and Application

The Customs Tariff (Commonwealth Authorities) Amendment Act 1987 is an Act of the Commonwealth of Australia that amends the Customs Tariff Act 1982 and the Customs Tariff Act 1987 to provide duty-free importation for goods owned by the Commonwealth or certain authorities and bodies. The Act applies to goods owned by the Commonwealth that are intended for use and not for trade purposes, and specifically exempts them from customs duties if they are prescribed by by-law. Additionally, the Act allows for the exemption from duty of goods owned by the Commonwealth if the Minister deems such exemption to be in the national interest. The amendments made by the Act to the Customs Tariff Act 1982 do not apply to goods entered for home consumption before 1 July 1987. The Act extends to the entire Commonwealth of Australia and includes provisions for subordinate instruments to further define the scope and application of the Act.

Key Provisions

The Customs Tariff (Commonwealth Authorities) Amendment Act 1987 (C2004A03452) makes amendments to the Customs Tariff Act 1982 and the Customs Tariff Act 1987, specifically regarding goods owned by the Commonwealth or certain authorities and bodies. The Act introduces new provisions and modifies existing ones to provide exemptions from customs duty for certain goods. Section 5 of Part II amends Schedule 4 to the Customs Tariff Act 1982, while Section 7 of Part III does the same for Schedule 4 to the Customs Tariff Act 1987. The amendments pertain to goods that are owned by the Commonwealth and are not intended for trade. These goods are now exempt from duty if they are for use by a department prescribed by by-law or by an authority or body established for a Commonwealth purpose and also prescribed by by-law. The Act imposes specific obligations on the relevant parties, such as departments and Commonwealth authorities, to ensure that the goods in question are genuinely intended for use within the Commonwealth and not for trade purposes. The Minister’s opinion on whether the exemption from duty is in the national interest is a key determinant for the application of these provisions. Additionally, the Act requires that the prescribed departments and authorities follow the by-law requirements set forth to qualify for the duty exemption. Breaching the provisions of this Act may lead to civil or criminal consequences. While the Act does not explicitly state penalties for non-compliance, it is reasonable to infer that breaches could result in the imposition of customs duties on the goods that should have been exempt. The specific penalties would depend on the nature and extent of the breach, but they could include fines or other financial penalties as stipulated by the relevant customs and tariff legislation. Furthermore, persistent or deliberate non-compliance could lead to more severe legal consequences, including potential prosecution under related Acts.