EXPLANATORY STATEMENT
Instrument of Revocation No. 3 (2013)
Customs Act 1901
Section 271 of the Customs Act 1901 (the Act) provides, in part, that where an item of a Customs Tariff is expressed to apply to goods or to a class or kind of goods, as prescribed by by-law, the Chief Executive Officer of Customs may make by-laws for the purposes of that item. A Customs Tariff is defined in section 4 of the Act to mean an Act imposing duties of customs that is the Customs Tariff Act 1995 (the Customs Tariff).
Section 33(3) of the Acts Interpretation Act 1901 provides that where an Act confers a power to make, grant or issue any instrument (including rules, regulations or by‑laws) the power shall, unless the contrary intention appears, be construed as including a power exercisable in the like manner and subject to the like conditions (if any) to repeal, rescind, revoke, amend, or vary any such instrument.
Background
Item 1 paragraph (a) in Schedule 4 provides that goods, as prescribed by by-law, that are scientific instruments or apparatus, to which Annex D to the Educational, Scientific and Cultural Materials Agreement or Protocol applies, are dutiable at the rate of “Free”.
Current By-law No. 1301137 prescribes goods, consigned to the organisations and institutions listed within the by-law, being:
a) scientific instruments or apparatus;
b) spare parts, components or accessories specially designed for use with the scientific instruments or apparatus; and
c) tools specially designed for the maintenance, checking, gauging or repair of the scientific instruments or apparatus.
However, since the 1 March 2013 start date of By-law No. 1301137, the South Australian Health and Medical Research Institute (SAHMRI) wrote to the Department of Industry requesting access to the item 1 Schedule 4 duty concession. On 18 November 2013, the Minister for Industry, the Hon Ian Macfarlane MP, granted the SAHMRI request.
As a result, current item 1 By-law No. 1301137 will be revoked and replaced by a new by-law that includes SAHMRI in the listed organisations and institutions in the by-law to which the concession applies.
Instrument
Instrument of Revocation No. 3 (2013) revokes By-law No. 1301137.
Consultation
No consultation was undertaken in relation to the revocation of By-law No. 1301137.
Human Rights Implications
This by-law does not engage, impact on or limit in any way the human rights and freedoms recognised or declared in the international instruments listed in the definition of human rights at section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.
Commencement
Instrument of Revocation No. 3 (2013) takes effect on and from 10 December 2013.
Overview
The Customs Act 1901, enacted by the Australian Parliament, addresses the regulation of customs duties and the administration of the Customs Tariff. Specifically, it empowers the Chief Executive Officer of Customs to create by-laws that govern the application of duties as outlined in the Customs Tariff. This framework allows for flexibility in the imposition of duties and the application of tariff concessions to specific goods or classes of goods, as prescribed by by-law. Instrument of Revocation No. 3 (2013) pertains to the Customs Act 1901, revoking By-law No. 1301137 to accommodate the inclusion of the South Australian Health and Medical Research Institute (SAHMRI) in the list of entities eligible for duty concessions on scientific instruments or apparatus. This revocation was enacted to align the Customs by-laws with the Minister for Industry's decision to extend the duty concession to SAHMRI, reflecting a policy objective to support scientific research institutions in Australia.
Scope and Application
The Customs Act 1901 applies to various persons, entities, and industries by regulating the importation and exportation of goods, including the imposition of customs duties. Specifically, section 271 of the Act allows the Chief Executive Officer of Customs to create by-laws to enforce particular items within the Customs Tariff, such as the duty concessions outlined in Schedule 4. This jurisdictional reach extends across the Commonwealth of Australia. The Act also permits the creation, amendment, repeal, or revocation of such by-laws through subordinate instruments. In this instance, By-law No. 1301137, which prescribed the duty concessions for scientific instruments or apparatus consigned to certain organisations, is revoked by Instrument of Revocation No. 3 (2013) to accommodate the inclusion of the South Australian Health and Medical Research Institute (SAHMRI) within the list of eligible entities. Notably, the revocation does not engage or limit human rights as recognised in relevant international instruments. The new by-law will take effect from 10 December 2013, replacing the previous provisions.
Key Provisions
The Instrument of Revocation No. 3 (2013) primarily revokes By-law No. 1301137 under the Customs Act 1901 (the Act). This revocation is made pursuant to section 271 of the Act, which allows the Chief Executive Officer of Customs to create by-laws that apply to goods as prescribed by the Customs Tariff. The Customs Tariff, in turn, is defined in section 4 of the Act as the Customs Tariff Act 1995. By revoking By-law No. 1301137, the instrument seeks to amend the list of organisations and institutions eligible for the duty concession on scientific instruments or apparatus, as outlined in Schedule 4, Item 1, Paragraph (a) of the Act.
The obligations imposed by this revocation primarily concern the entities that were previously listed in By-law No. 1301137, as well as any new entities that may be included in the forthcoming by-law. These entities are expected to comply with the updated by-law that follows the revocation. The revocation ensures that the South Australian Health and Medical Research Institute (SAHMRI), as per the request granted by the Minister for Industry on 18 November 2013, is included in the list of organisations and institutions eligible for the duty concession on scientific instruments or apparatus.
As for the consequences of non-compliance with this legislation, the explanatory statement does not detail specific offences, penalties, or consequences for breach. However, in general terms, breaches of customs regulations can result in penalties under the Customs Act 1901, which may include fines or other civil or criminal sanctions as prescribed by the Act. The maximum penalties can vary depending on the nature and severity of the breach, and they are typically outlined in the specific provisions of the Customs Act or other relevant legislation.