{"id":"F2006B11634","name":"Customs Act 1901 - Determination made under section 153R(1) - Notice No. 98/1","slug":"customs-act-1901-determination-made-under-section-153r-1-notice-no-98-1","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":57606,"registerId":"commonwealth-F2006B11634-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"CUSTOMS ACT 1901 —","sectionType":"part","heading":"CUSTOMS ACT 1901 —","content":"# CUSTOMS ACT 1901 –\n\nDETERMINATION MADE UNDER SECTION 153R (1) OF THE CUSTOMS ACT 1901","sortOrder":0},{"sectionNumber":"Notice No. 98/1","sectionType":"part","heading":"Notice No. 98/1","content":"## Notice No. 98/1\n\nI, Elizabeth Anne Booker, delegate of the Chief Executive Officer under section 153R(1) of the Customs Act 1901 (“the Act”) do hereby determine that, for the purposes of sections 153P and 153Q of the Act, goods of a kind specified in the Schedule to this determination are not commercially manufactured in Australia.\n\nThis Gazette notice revokes the previous determination in Gazette Notice No. 83/2 dated 24 August 1983 published in the Commonwealth of Australia Gazette No. G35 of 6 September 1983.\n\nDated this 18th Day of February 1998\n\n(Elizabeth Anne Booker)\n\nDelegate of the Chief Executive Officer of Customs","sortOrder":1},{"sectionNumber":"SCHEDULE","sectionType":"division","heading":"SCHEDULE","content":"### SCHEDULE\n\n| Item no. | Description of goods or class of goods                                                                                                                                                            |\n| -------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| 1.       | Goods, other than reconditioned or reconstructed machines, which attract a free rate of duty in the third column of Schedule 3 to the Customs Tariff Act 1995.                                    |\n| 2.       | Goods, other than reconditioned or reconstructed machines, to which a Tariff Concession Order carrying a 3% rate of duty under item 50 of Schedule 4 to the Customs Tariff Act 1995 applies.      |\n| 3.       | Goods, other than reconditioned or reconstructed machines, to which a Tariff Concession Order carrying a ‘free’ rate of duty under item 50A of Schedule 4 to the Customs Tariff Act 1995 applies. |","sortOrder":2}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument maintains its original narrow purpose: determining goods not commercially manufactured in Australia for duty concession purposes. It updates the specific categories from a 1983 determination but does not expand beyond the original customs/tariff administration scope."},"complexity_factors":["Heavy reliance on cross-references to other legislation (Customs Tariff Act 1995, specifically Schedules 3 and 4)","Requires understanding of technical customs concepts: 'Tariff Concession Orders', 'reconditioned or reconstructed machines', and specific tariff schedule items","Nested exclusions ('other than reconditioned or reconstructed machines') applying to all three categories","Depends on external administrative mechanisms (Tariff Concession Orders) not defined within this instrument"],"plain_english_summary":"This 1998 Customs Act notice declares certain imported goods are not commercially manufactured in Australia, so they qualify for reduced or zero import duties. It covers imports already attracting free or low tariff treatment (including those under relevant Tariff Concession Orders) and replaces the earlier 1983 determination. The notice matters to importers, customs brokers and businesses importing affected goods because it determines eligibility for tariff concessions."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"This notice expressly revokes the prior Gazette determination (No. 83/2, 24 Aug 1983) and replaces it with the current Schedule. Whether the practical coverage of affected goods differs materially from the 1983 instrument depends on a line‑by‑line comparison of the two Schedules; the revocation indicates a formal change in the controlling administrative determination."},"complexity_factors":["Legal effect depends on cross-references to ss153P and 153Q of the Customs Act 1901 (interpretation required).","Relies on tariff classifications and rates in Schedules 3 and 4 of the Customs Tariff Act 1995 (multi‑instrument interaction).","Key statutory phrase “commercially manufactured in Australia” is a legal test that may require factual inquiry and interpretation.","Schedule uses broad classes (eg, “other than reconditioned or reconstructed machines”), which can create borderline categorisation issues.","Decision is exercised by a delegated official under s153R(1), concentrating discretion in administrative decision-making.","Revocation of a prior 1983 determination requires affected parties to compare historical and current scope to assess practical impact."],"plain_english_summary":"This determination, made by a delegate of the Chief Executive Officer under s153R(1), declares the listed goods are not “commercially manufactured in Australia” for the purposes of ss153P–153Q of the Customs Act 1901 and revokes the earlier 1983 determination. It changes the legal finding used when applying the tariff references in the Schedule (free or 3% rates under Schedules 3 and 4 of the Customs Tariff Act 1995). The delegate decides; importers of the listed goods bear the compliance and tariff consequences."}},"importantCases":[],"_links":{"self":"/api/acts/customs-act-1901-determination-made-under-section-153r-1-notice-no-98-1","history":"/api/acts/customs-act-1901-determination-made-under-section-153r-1-notice-no-98-1/history","analysis":"/api/acts/customs-act-1901-determination-made-under-section-153r-1-notice-no-98-1/analysis","conflicts":"/api/acts/customs-act-1901-determination-made-under-section-153r-1-notice-no-98-1/conflicts","importantCases":"/api/acts/customs-act-1901-determination-made-under-section-153r-1-notice-no-98-1/important-cases","documents":"/api/acts/customs-act-1901-determination-made-under-section-153r-1-notice-no-98-1/documents"}}