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REVENUE (SIMPLIFIED CUSTOMS DECLARATION) (AMERICA’S CUP) NOTICE 2015

BR 10 / 2015

The Collector of Customs, in exercise of the powers conferred by section 35A of the Revenue Act 1898, makes the following Notice:

Short title

1 This Notice may be cited as the Revenue (Simplified Customs Declaration) (America’s Cup) Notice 2015.

Interpretation

2 In this Notice, “35th America’s Cup” has the meaning assigned by section 2 of the America’s Cup Act 2015.

Application of this Notice

3 This Notice does not apply to goods of Headings 87.01 through 89.08 inclusive of the First Schedule to the Customs Tariff Act 1970 (vehicles, aircraft, vessels and associated transport equipment).

Authorisation to use simplified tariff

4 A person declaring in a customs declaration goods that are for use in connection with the holding of the 35th America’s Cup and either—

(a) qualify for temporary importation relief under the Sixth Schedule to the Customs Tariff Act 1970; or

(b) qualify for end-use relief under CPC 4223 of the Fifth Schedule to the Customs Tariff Act 1970,

REVENUE (SIMPLIFIED CUSTOMS DECLARATION) (AMERICA’S CUP) NOTICE

may declare in the customs declaration that those goods are classified under heading 98.03 of the First Schedule to the Customs Tariff Act 1970 instead of declaring that those goods are classified under any other heading that applies to the goods. [Paragraph 4 revoked and replaced by BR 7 / 2017 para. 2 effective 24 February 2017]

Commencement and expiration

5 This Notice shall have effect from 28 February 2015 and expires on 1 November

2017.

Made this 27th day of February 2015

Collector of Customs

[Amended by: BR 7 / 2017]