SUMMARY OF ALTERATIONS

CUSTOMS TARIFF PROPOSAL (No. 4) 2023

Reasons for changes: To facilitate the concessional treatment of goods for use in connection with certain international sporting events.

Date of effect: 1 January 2023

Alterations to the Customs Tariff Act 1995

Schedule 4 to the Customs Tariff Act 1995 (Customs Tariff Act) provides concessional rates of customs duty for goods that meet the eligibility criteria set out in the listed concessional items.

The alterations proposed in Schedule 1 to the Customs Tariff Proposal (No. 4) 2023, which operate starting from 1 January 2023, insert new item 59 into Schedule 4 to the Customs Tariff Act. This alteration provides a ‘Free’ rate of customs duty to goods, prescribed by by-law, that are for use in connection with an international sporting event, where the event is prescribed by by‑law. By-laws that prescribe goods for the purposes of these concessional items are made under section 271 of the Customs Act 1901.

The effect of this alteration is that goods eligible for this concessional item must be for use in connection with an international sporting event that is specified in a by-law made for the purposes of this concessional item, and the goods must meet any further conditions prescribed by that by-law.

The amendments were first made by Notice of Intention to Propose Customs Tariff Alterations (No. 3) 2023, which was registered on 30 June 2023. The amendments apply retrospectively to 1 January 2023 to enable refunds of customs duty to be claimed for this period.