The High Court decision on the tariff classification of ‘Vita gummies’ and ‘Garcinia weight-loss preparation’. We have previously written at length on decisions of the Administrative Appeals Tribunal (AAT), or State or Federal Courts on the classification of goods for customs purposes. The classification of goods is a vital process as many things follow from…
This article was first published by Daily Cargo News. I have been in the fortunate position of being involved with the Customs Brokers and Forwarders Council of Australia (CBFCA) for a number of years. That has encompassed a wider variety of tasks than merely providing legal advice in an office! There has been legal and policy advice ranging…
During each year we discuss various important decisions handed down by the Tribunals and Courts. Recently, this included the High Court appeal in Comptroller General of Customs v Zappia from late 2018 which has been covered in webinars and presentations to various groups. We can now report that the High Court has granted leave to appeal sought…
The Federal Budget 2019 was formally released by the Federal Government last night (2 April 2019). However, in an election year, the Federal Government took the unusual path of confirming that the government would not be seeking to pass new legislation implementing that Budget in the remaining Parliamentary sitting days. Instead, the Budget legislation would…
Source: https://www.reuters.com The legal position of the UK within the WTO is not in doubt: the UK has always been a full Member of the WTO and will remain so post-Brexit – the problem lies in determining the exact terms and conditions of its membership. It is unlikely that any issues will arise regarding the…
INFRINGEMENT Notices (INs) were once a relatively minor nuisance in industry, largely associated with speeding or parking fines. However, since the introduction of the Infringement Notice Scheme (INS) to the Customs Act 1901 (Customs Act), INs have taken on much greater significance. That significance may escalate again following a recent media release by the Australian…
Some readers will recall the final scenes of the original Jaws movie when the captain of the shark hunting vessel (Robert Shaw) finally sees the size of the monster shark and loudly announces “You’re gonna need a bigger boat” (and is then eaten by the shark). Much of Government and its agencies are explained by…
There have long been allegations that importers and their service providers here and overseas have been engaged (knowingly or innocently) in “circumventing” existing measures otherwise payable on imported goods. For some time, importers and their service providers have faced action by the Department of Home Affairs (DoHA) and Australian Border Force (ABF) in relation to…
Amidst the chaos created by “disTrumption”[1] globalization rolls on and international business pursues TESCM, or tax efficient supply chain management. What does this mean for trade and customs? TESCM arises from the OECD BEPS (base erosion and profit shifting)[2] initiative and will continue to drive multinational tax planning. The OECD effort is creating a restructuring…
Licensed premises authorised to hold goods ‘under customs control’ face a number of noteworthy challenges: the licensing regime is rigorous, setting high standards on applicants to operate premises and those employed in the premises and business; the ongoing compliance obligations are time-consuming and difficult, including, reporting of the movements of people and goods at the…
