Notice of Intention to Propose Customs Tariff Alterations - Notice (No. 1) 2017

Overview

The Customs Act 1901, amended by the Customs Tariff Alteration (No.1) 2017, addresses the need for timely and transparent updates to the customs tariff schedule. Enacted by Genevieve Watson, the delegate of the Minister for Immigration and Border Protection, this legislative instrument aims to inform the public and the Parliament of an impending alteration to the Customs Tariff. This notification process is integral to ensuring that stakeholders have adequate time to adjust to changes in tariff rates, thereby maintaining the integrity and predictability of Australia's customs duties. The policy objective is to provide clarity and prevent any potential disruptions to trade and commerce resulting from unannounced tariff modifications. The alteration specified in the Schedule to this Notice, which involves the repeal of certain items in Schedule 8 of the Customs Tariff Act 1995, will take effect from 20 September 2017, impacting both new and previously imported goods.

Scope and Application

The Customs Act 1901, specifically section 273EA, mandates the notification process for any intended alterations to the Customs Tariff, which is an integral part of Australia's regulatory framework governing imports. The notice issued by Genevieve Watson, as a delegate of the Minister for Immigration and Border Protection, informs of the intention to propose changes to the Customs Tariff within seven sitting days of the House of Representatives following the gazette publication. These alterations, effective from 20 September 2017, concern the modification of tariff rates applicable to goods imported into Australia on or after this date, as well as to goods imported prior to this date where the applicable duty rate had not been determined prior to the effective date of the changes. The alterations are delineated in the accompanying schedule, which includes the repeal of certain items in Schedule 8 of the Customs Tariff Act 1995. This notification ensures transparency and compliance with legislative requirements, impacting importers and customs administration within Australia's jurisdiction.

Key Provisions

The Customs Act 1901, as referenced in the Notice of Intention to Propose Customs Tariff Alterations Notice (No.1) 2017, primarily mandates the delegation of the Minister for Immigration and Border Protection to announce intended changes to the Customs Tariff. According to section 273EA(1), Genevieve Watson, as a delegate of the Minister, notifies the public of forthcoming amendments to the Customs Tariff. These changes are intended to take effect within 7 sitting days of the House of Representatives following the notice's publication in the Gazette. Specifically, the alterations will apply to goods imported into Australia either from or after 20 September 2017, or before that date but for which the import duty calculation period had not concluded by 20 September 2017. In terms of the obligations and requirements imposed by the Act, the delegate is required to provide a detailed notice that specifies the intended Customs Tariff alterations. This notice must be published in the Gazette, ensuring transparency and allowing stakeholders to prepare for the upcoming changes. The notice should include the particulars of the alteration, as listed in the accompanying schedule. Once the notice is published, the delegate must then propose these alterations in Parliament within the stipulated timeframe. The Act also outlines potential consequences for non-compliance with its provisions. While the specific penalties are not detailed within the notice, breaches of the Customs Act 1901 can generally lead to significant civil and criminal penalties. Under section 238, a person can be subject to a fine of up to 10,000 penalty units or imprisonment for up to 10 years, or both, for serious breaches such as fraud or smuggling. For less severe infractions, fines can range up to 1,100 penalty units or imprisonment for up to 12 months, or both, as stipulated under section 239. The exact penalties depend on the nature and severity of the breach, as well as the specific provisions of the Act that have been contravened.