Notice of Intention to Propose Customs Tariff Alterations - Notice (No. 2) 2017

Overview

The Customs Act 1901 was enacted to provide a framework for the regulation of customs and excise in Australia. It addresses issues related to the control and management of imports and exports, ensuring compliance with national laws and international obligations. The Act was introduced to establish a comprehensive system to govern the collection of duties and taxes on imported and exported goods, and to prevent smuggling and other illegal activities. In accordance with section 273EA of the Customs Act 1901, the Minister for Immigration and Border Protection, through the delegate David Coyles, issued a Notice of Intention to Propose Customs Tariff Alterations. This notice was published in the Gazette on 27 October 2017, indicating the intention to propose a Customs Tariff alteration within seven sitting days of the House of Representatives after the date of publication. The alterations concern changes to Schedule 8 of the Customs Tariff Act 1995, specifically repealing certain items, and are set to take effect from 20 September 2017 for goods imported on or after this date, and for goods imported before this date where the duty rate had not been determined prior to 20 September 2017.

Scope and Application

The Customs Act 1901 applies to a broad range of entities and persons involved in the importation of goods into Australia, encompassing both individuals and corporate entities engaged in the importation process. The Act governs the conduct and transactions related to the importation of goods, ensuring compliance with the prescribed regulations and duties. The geographic and jurisdictional reach of this legislation is national, as it is administered by the Commonwealth of Australia. The notice provided pertains specifically to alterations in the Customs Tariff, which will affect the rates of import duty applicable to goods imported into Australia. The stated alterations will apply to goods imported on or after the specified date, as well as to goods for which the duty rate had not been determined prior to this date. The notice also revokes a previous notice published earlier in the same month, indicating a potential series of amendments or updates to the tariff schedule. The Customs Tariff Act 1995, which is subject to these alterations, is amended through the Schedule to this notice, specifically repealing certain table items. This alteration will commence on 20 September 2017, as per the notice issued by the delegate of the Minister for Immigration and Border Protection.

Key Provisions

The main sections of the Notice of Intention to Propose Customs Tariff Alterations (Notice No. 2) 2017 detail the intention to propose alterations to the Customs Tariff in the Parliament. According to section 273EA of the Customs Act 1901, David Coyles, the delegate of the Minister for Immigration and Border Protection, intends to propose these alterations within 7 sitting days of the House of Representatives after the date of publication of this Notice in the Gazette. The alterations will affect goods imported into Australia on or after 20 September 2017, as well as goods imported before that date if the time for working out the rate of import duty had not occurred before 20 September 2017. The Notice also revokes the previous Notice of Intention to Propose Customs Tariff Alterations (Notice No. 1) 2017 published on 20 September 2017. The Customs Tariff Alterations Notice imposes specific obligations on entities and individuals involved in the importation of goods into Australia. These obligations include compliance with the new tariff rates that will apply from 20 September 2017. Importers and customs brokers must ensure that the appropriate tariff rates are applied to goods imported into Australia after this date. The notice also requires importers to adjust their import documentation to reflect the new tariff rates. Additionally, the revocation of the previous notice means that any proposed changes from Notice No. 1 will no longer be applicable, and parties must focus on the changes specified in Notice No. 2. Failure to comply with the Customs Tariff Alterations Notice may result in various penalties and consequences. While the specific penalties for non-compliance are not detailed in the Notice, breaches of the Customs Act 1901 can generally lead to both civil and criminal penalties. Civil penalties may include financial penalties or fines, and in some cases, the seizure of goods. Criminal penalties can include fines and imprisonment, depending on the severity of the breach. The maximum penalties for customs-related offences are outlined in the Customs Act 1901 and may vary based on the specific nature of the offence. Importers and customs brokers are advised to ensure full compliance with the new tariff rates to avoid any potential penalties or consequences.