{"id":"C2004L09722","name":"Customs By-law","slug":"c2004l09722","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":330999,"registerId":"commonwealth-C2004L09722-current","compilationNumber":null,"startDate":"2026-04-08","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs By-law","content":"Commonwealth of Australia.\n\nDepartment of Trade and Customs,\n\nMelbourne, 22nd July, 1903.\n\nCUSTOMS BY-LAW.\n\nI, GEORGE TURNER, for the Minister of State for the Commonwealth of Australia administering the Department of Trade and Customs, hereby make the following Bylaw.\n\nGEORGE TURNER,\n\nFor Minister for Trade and Customs.\n\n––––\n\nCotton Seed for Manufacture of Methylated Cotton Seed Oil.\n\nImported Cotton Seed may be delivered free of duty for the manufacture of Methylated Cotton Seed Oil subject to the following conditions:—\n\n(a) The entry shall state that the cotton seed is for the manufacture of methylated cotton seed oil;\n\n(b) The person on whose behalf the entry is made shall furnish to the Collector a statement of the place where the manufacture is to be carried on, and shall give security to the satisfaction of the Collector for compliance with this By-law;\n\n(c) The place where the manufacture is to be carried on shall be approved by the Collector;\n\n(d) The cotton seed shall remain subject to the control of the Customs, and shall be removed to the place of manufacture, and there used in the manufacture of methylated cotton seed oil;\n\n(e) The methylation of the oil shall be carried out in accordance with the Customs By-law relating to the methylation of imported cotton seed oil;\n\n(f) An officer shall have access to the place of manufacture at all reasonable times;\n\n(g) The cotton seed oil manufactured shall not be removed from the place of manufacture without the permission of an officer;\n\n(h) The residue remaining after the extraction of the oil shall either be destroyed or entered for home consumption, and duty paid thereon as if imported; and\n\n(i) The manufacturer shall render to the Collector such accounts relating to the manufacture as he requires.","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1907},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This appears to be the original by-law establishing the duty exemption scheme for cotton seed methylation, with no indication of scope expansion beyond the original regulatory purpose."},"complexity_factors":["Nine specific sequential conditions (labelled a through i)","Single external reference to another by-law regarding methylation standards","Basic administrative framework requiring security bonds and site approvals","No defined terms section or nested conditional logic"],"plain_english_summary":"This by-law allows businesses to import cotton seeds free of customs duty only when they’re used to manufacture methylated cotton seed oil, subject to Customs approval, supervision, and compliance with controls. It affects manufacturers and Customs officers: it lowers raw‑material costs for approved processors while imposing oversight to prevent diversion and tax avoidance."}},"importantCases":[],"_links":{"self":"/api/acts/c2004l09722","history":"/api/acts/c2004l09722/history","analysis":"/api/acts/c2004l09722/analysis","conflicts":"/api/acts/c2004l09722/conflicts","importantCases":"/api/acts/c2004l09722/important-cases","documents":"/api/acts/c2004l09722/documents"}}