Customs Tariff (No. 3) 1972

Overview

The Customs Tariff (No. 3) Act 1972 was enacted to address the need for providing duty exemptions on goods for the use of certain representatives of foreign governments and their staffs and families. This legislation was enacted by the Parliament of Australia and received Royal Assent on 31 August 1972. The primary policy objective of this Act is to facilitate the effective functioning of international diplomatic and trade relations by exempting certain goods from customs duties when they are imported for the use of trade commissioners and their families, thereby ensuring these individuals can operate smoothly without undue financial burdens. This Act amends the Customs Tariff 1966–1971, extending the tariff to cover the period 1966–1972, and introduces specific exemptions for goods intended for the use of trade commissioners and their families, aligning with international practices and fostering goodwill between Australia and other countries.

Scope and Application

The Customs Tariff (No. 3) 1972 Act pertains to the exemption from customs duties for goods intended for the use of certain representatives of governments of countries other than Australia and their staffs and families. It applies to Trade Commissioners and their families who are not Australian citizens, are not ordinarily resident in Australia or a Commonwealth territory, and are not engaged in a profession, business, or occupation. The Act specifically exempts goods intended for the official or personal use of Trade Commissioners and their families from customs duties, provided they meet the specified criteria. This exemption applies to goods imported at the time the Trade Commissioner first takes up duty or for the personal use of staff members who are not Australian citizens, not ordinarily resident in Australia, and not engaged in a profession, business, or occupation. Additionally, it extends to goods intended for the official use of Trade Commissioners who meet certain conditions and are approved by the Minister. The Act applies throughout the Commonwealth of Australia and its territories, and its provisions can be further extended or restricted through subordinate instruments.

Key Provisions

The Customs Tariff (No. 3) 1972 primarily modifies the Customs Tariff 1966–1971 to alter the duties and exemptions applicable to certain goods intended for use by representatives of foreign governments and their staffs. This Act, as referenced in section 1, includes amendments to the Principal Act through the Customs Tariff 1972 and the Customs Tariff (No. 2) 1972, effectively re-citing it as the Customs Tariff 1966–1972. The Act comes into force immediately upon receiving Royal Assent, as outlined in section 2. Section 3 of the Act amends section 33b of the Principal Act to adjust the application of duties on goods intended for the use of persons covered under new items 5 and 6 in Part I of the Second Schedule. Specifically, the Minister can exempt such goods from duties if they determine that the reasonable requirements of the intended user have already been met by similar goods previously imported. The amendment also modifies the conditions under which these exemptions apply, removing certain requirements and adding new conditions related to the disposal of goods within Australia. The Second Schedule to the Principal Act, amended by section 4, replaces items 5, 6, and 6a with new definitions. Item 5 now covers goods intended for the official or personal use of a Trade Commissioner in Australia who is not an Australian citizen and is not ordinarily resident in Australia. Item 6 pertains to goods for the personal use of staff members of Trade Commissioners who are similarly situated. Item 6a addresses goods for the official use of Trade Commissioners, subject to the Commissioner declaring their intended official use in writing and the goods being approved by the Minister. Entities and individuals governed by this Act must ensure that goods intended for the use of Trade Commissioners and their staff meet the criteria set forth in the new schedule items. They must also comply with any conditions set by the Minister regarding the disposal of such goods within Australia. Failure to comply with these provisions may result in financial penalties or other consequences as determined by the Minister, though the Act does not specify maximum penalties for breaches.