No consultation has been conducted specifically with respect to Law 1022040, as it complies with Australia`s international obligations under the Florence Agreement. The United Nations Convention on Education, Science and Culture (UNESCO) on the importation of educational, scientific and cultural materials (Florence Convention, 1950) and the protocol attached to the Convention (Nairobi, 1976) aimed to remove customs and trade barriers for educational, scientific and cultural materials. The contracting parties to the Florence agreement have agreed not to apply tariffs to the materials in the five annexes of this agreement. The protocol extends the exemption from tariffs to additional materials. The agreement on the importation of educational, scientific and cultural materials (also known as the Florence Convention) is a 1950 UNESCO treaty in which states agree not to tax certain imported educational, scientific and cultural materials. The documents covered by the treaty include printed books, newspapers, magazines, government publications, printed music, works of art, antiquities over 100 years old, scientific instruments used in training or research, and educational films. The agreement does not apply to materials containing excessive amounts of promotional material. [1] The agreement was adopted by resolution on 17 June 1950 at a UNESCO general conference in Florence, Italy. Opened for signature on May 21, 1950 in Lake Success, New York, it came into effect on May 21, 1952. Since 2014, it has been signed by 29 states and ratified by 102 states, including 101 UN member states plus the Holy See. The states that signed the agreement but did not ratify it are Colombia, the Dominican Republic, Ecuador, Guinea-Bissau, Honduras and Peru. There is no deadline for signing or ratifying the agreement.

Australia joined the Florence Convention in 1990 and the Protocol in 1992. Currently, By-laws no 9140015, 9540003, 9740003, 0040007 and 0240008, made for the purposes of point 1D, scientific or educational organizations that can import goods to which the Florence Agreement and protocol apply are subject to a “free” rate of duty. In implementing the Florence Agreement and the Protocol, Australia removed tariffs on a wide range of goods to which the Florence Agreement and protocol apply by adopting Position 1D of Schedule 4 of the Tariff Act, which provides a “free” duty for these products. Section 271 of the Customs Act 1901 (Act) provides in part that the Chief Executive Officer of Customs and Border Protection, when a tariff is expressed for goods or for a class or type of goods in accordance with the requirement, may enact statutes for the purpose of that purpose. A tariff is set in section 4 of the Act to signify a customs collection law, that is, the Tariff Act 1995 (Tariff Act).