Republic of Nauru – 20th Parliament

CUSTOMS (RATES OF DUTY) BILL 2010

Explanatory Memorandum

Background

The customs laws of Nauru are currently found in three separate pieces of legislation:

•	the Customs Act 1921-2009 (which started out life as the Customs Ordinance 1921 of the Territory of New Guinea);
•	the Customs Ordinance 1922-1967 (which was originally entitled the Customs Regulations Ordinance 1922); and
•	the Customs Tariff Act 1997-2007.

This Bill seeks to replace the last of these, to set the rates of duty levied in respect of goods imported into Nauru.

Notes on Clauses

PART 1 – PRELIMINARY MATTERS

Clause 1 specifies the short title of the Bill.

Clause 2 provides for the date on which the Bill would enter into force.

Clause 3 defines a number of legal terms that are referred to in the Bill.

Clause 4 makes it clear that this Bill is intended to be read together with the Customs Act 1921-2010 and the Customs Ordinance 1922-1967.

Clause 5 provides that the Act will bind the Republic.

PART 2 – CUSTOMS DUTY

Clause 6 provides that duty is to be charged on the import of goods specified in Schedules 1 and 2 to the Bill at the rates set out in those Schedules. Duty is to be levied subject to section 119 of the Customs Act 1921-2010, which provides for the exemption of duty.

Clause 7 specifies that, for goods listed in Schedule 1 to the Bill, the rate at which duty is charged will increase by 5 per cent annually.

Clause 8 seeks to apply the method for valuation of goods provided for in section 4 of the Customs Ordinance 1922-1967.

Clause 9 would oblige the Chief Collector of Customs to make available for inspection, upon request, the harmonised system codes.

PART 3 – AMENDMENT OF CUSTOMS ACT 1921-2009

Clause 10 provides for the amendment of the Customs Act 1921-2009, and also provides for a change in the title of that Act, to the Customs Act 1921-2010. Clause 11 seeks to replace the definition of the expression "Dutiable goods" in that Act, to cross-reference the definition of that expression in this Bill.

PART 4 – AMENDMENT OF CUSTOMS (AMENDMENT) ACT 2009

Clause 12 provides for the amendment of the Customs (Amendment) Act 2009 by the succeeding provisions of this Part, and also provides that there is to be no change in the title of that Act.

Clause 13 seeks to amend the long title of the Customs (Amendment) Act 2009, to cross-reference the Customs Ordinance 1921 of New Guinea (adopted), rather than the Customs Ordinance 1922-1967. Clause 14 seeks to make the same changes in section 3 of the Customs (Amendment) Act 2009.

Clause 15 provides for the amendments under this Part to commence on the same date as the commencement of the Customs (Amendment) Act 2009. 

PART 5 – MISCELLANEOUS MATTERS

Clause 16 would authorise Cabinet to make regulations.

Clause 17 provides for the repeal of the Acts listed in Schedule 3 to the Bill.