On 01 April 2023, the majority of the Customs Tariff Bylaws made in 2013 will sunset. Under the Legislation Act 2003, all legislative instruments, including bylaws, are repealed automatically or ‘sunset’ after 10 years unless action is taken to preserve their effect by remaking them.
The Australian Border Force (ABF) has issued Australian Customs Notice No. 2023/13:
“Customs Tariff By-laws sunsetting on 1 April 2023”
The By-law system has a long history. Its origins go back to the first Commonwealth Customs Tariff, which took effect in October 1901. This included provision for concessional entry under ‘departmental bylaws.’ A bylaw is a legislative instrument made under section 271 of the Customs Act 1901. Bylaws made for Schedule 4 items set out the conditions, circumstances and/or goods which must exist for the item to be used.
The sunsetting Customs Tariff Bylaws, other than Customs Bylaw No. 1301117, will cease to have effect at the start of 01 April 2023.
(Customs Bylaw No. 1301117 is the exception because it is no longer required and will be repealed at the end of 31 March 2023 – see below).
Most of the sunsetting bylaws will be replaced with a new single set of bylaws enabling the same goods to be eligible for the concessional rates of customs duty set out in Schedule 4 to the Customs Tariff Act 1995. Two additional bylaws, not sunsetting on 01 April 2023, will also be repealed and replaced.
Customs Tariff ByLaws 2023 Instrument
The Customs Bylaws 2023 replicates the effects of the bylaws that will sunset (other than Customs Bylaw No. 1301117), and is available on the Federal Register of Legislation (FRL). This consolidated document replaces the previous approach of having separate documents for each bylaw.
More recent bylaws that are not sunsetting on 01 April 2023, will not be added to the consolidated document at this time and will continue to be available as separate documents on FRL. Any new bylaws made after 01 April 2023 will be added to the consolidated document and a compilation made available on FRL.
Repealed Customs Tariff Bylaw
Current Customs Bylaw No. 1301117, prescribes goods for item 39 of Schedule 4 to the Customs Tariff Act 1995 which is no longer able to be used. As such the bylaw will be repealed. Customs Bylaws No. 1325719 and No. 1700334, are not due to sunset on 01 April 2023 but are being repealed and remade to align their drafting style and timing with the other bylaws for their respective items.
Implementation of the new Customs Tariff By-laws
The new approach to making bylaws will have no effect on how by-laws appear or are entered in the Integrated Cargo System (ICS). From 01 April 2023, importers will need to enter the new Bylaw number (being the bylaw number set out under the applicable section of the 2023 Bylaws) in order to access the tariff concession as the old Bylaw number will no longer be available for import declarations made on or after this date.
Changes to the Online Tariff (www.abf.gov.au), to reflect the new Bylaws, will be available on 01 April 2023.
As licensed Customs Brokers and International Freight Forwarders, Colless Young provides you with a complete range of logistics services, both airfreight and sea cargo, through all Australian ports and airports.
We offer you professional advice on all matters related to international shipping and clearance through Customs – including consultation on Tariffs and Bylaws.
We handle imports, exports, trucking, warehousing and quarantine treatments.
