Explanatory Memorandum(Circulated by authority of the Minister for Home Affairs, the Honourable Jason Clare MP)
Schedule 1 - Main amendments
Part 2 - Application, saving and transitional provisions
Amendment 4 in Part 2 of Schedule 1 of the Schedule 4 Bill is an application provision. This item provides that the amendments made under Schedule 1 of the Bill will apply to goods imported into Australia on or after the commencement of Schedule 1 and will also apply to goods imported before that commencement where the time for working out the rate of import duty on those goods had not yet occurred, including:
- Goods imported before commencement, but not entered for home consumption until after commencement;
- Goods imported and entered into warehouse before commencement and not entered for home consumption until after commencement; and
- Goods not required to be entered for home consumption, for example unaccompanied personal effects.
(The commencement provisions of the Bill provide that the amendments will commence on a day to be fixed by Proclamation or 6 months after the day the Act receives the Royal Assent if the Act has not already commenced).
The Schedule 4 Bill, when enacted, will repeal and substitute Schedule 4 in the Customs Tariff Act 1995 . Part 2 of Schedule 1 also includes a number of transitional provisions.
Tariff Concession Orders
The transitional provisions provide that Tariff Concession Orders (Amendment 5) in force immediately before the commencement of the new Schedule remain in force after commencement as if they were made for the purposes of new item 19 or 50 of the new Schedule 4, as the case requires.
Goods exported for repair or renovation
The same principle applies in Amendment 6 to goods exported for repair or renovation. A determination made for the purposes of items 20A or 20B of the repealed Schedule, will continue to apply for the purposes of item 20 in the amended Schedule 4.
Enhanced Project By-law Scheme
Amendment 7 provides that existing Determinations made under item 71 will be taken to be a Determination in force for the purposes of new item 44. New Determinations will be made under item 44. Determinations may also be made under item 71 for goods imported prior to commencement where the time for working out the duty has occurred prior to commencement.
In addition, existing delegations in force in respect of item 71 will continue to operate post commencement for the purposes of item 44.
Cheese and curd
Amendment 8 relating to cheese and c urd subject to quota provides that any delegation or determination in force immediately prior to commencement will remain in force after the Act commences.
Authorised Space Projects
Amendment 9 provides that an authorisation that is in force immediately prior to commencement of the Schedule 4 Bill, for the purposes of item 69, regarding authorised space projects, will remain in force for the purposes of new item 41 of the revised Schedule 4.
Saving - Tradex Orders
Amendment 10 clarifies that any Tradex Order made before the commencement of Part 2 will continue in force.