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Brief
The Customs Tariff Validation Act 2009 is an Act of the Parliament of Australia that validates certain collections of duties of customs. The Act was assented to on May 13, 2009, and commences on May 14, 2009.
The Act validates two types of collections: one due to a customs tariff proposal proposed in the House of Representatives on 13 May 2008, and the other due to a notice published in the Gazette on 26 April 2008 under section 273EA of the Customs Act 1901.
Section 3 of the Act states that duties of customs demanded or collected before May 14, 2009, because of the customs tariff proposal are taken to have been lawfully imposed and collected. This applies to duties of customs whether they were demanded or collected at the rate proposed in the tariff proposal or at a higher rate resulting from indexation.
Additionally, Section 4 of the Act validates collections due to the Gazette notice on April 26, 2008, making them also lawful and valid.
The Act aims to validate certain collections of duties of customs that were made before May 14, 2009, in light of proposed changes or notices published earlier.
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