{"id":"F2006L04136","name":"Customs By-law No. 0618799","slug":"customs-by-law-no-0618799","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":61079,"registerId":"commonwealth-F2006L04136-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs By-law No. 0618799","content":"CUSTOMS ACT 1901\n\nCUSTOMS TARIFF ACT 1995\n\nPART III OF SCHEDULE 4\n\nBY-LAW NO. 0618799\n\nI, Philomena Carnell, delegate of the Chief Executive Officer for the purposes of section 271 of the Customs Act 1901, hereby make the by-law set out in the Schedule below.\n\nIn the by-law set out below, \"security\" means the security given (under section 42 of the Customs Act 1901) to, and to the satisfaction of, the Collector by the importer.\n\nTHE SCHEDULE\n\nBY-LAW NO. 0618799\n\nItem 38\n\nPart III of Schedule 4\n\n1\\. This by-law may be cited as Customs By-law No. 0618799.  \n2\\. This by-law shall take effect on and from 1 JANUARY 2007.  \n3\\. Item 38 in Part III of Schedule 4 to the Customs Tariff Act  \n1995 applies to goods classified under 3907.60.00,  \n3907.70.00, 3907.9 or 3908 in Schedule 3 to the Customs  \nTariff Act 1995, being polyamides and polyesters,  \nuncompounded, for use in the manufacture of fibres or yarns,  \nUNDER SECURITY.  \n4\\. For the purposes of this by-law, the \"Customs Tariff Act 1995\"  \nmeans the Customs Tariff Act 1995, as amended or proposed to  \nbe altered.  \n\nDated this ELEVENTH day of DECEMBER 2006.\n\n  \n  \n  \n  \n  \n(Signed)\n\nPhilomena Carnell\n\nDelegate of the\n\nChief Executive Officer","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2722},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is the original making of the by-law (dated December 2006), establishing its scope to cover specific polyamides and polyesters for fibre and yarn manufacturing under security arrangements. There is no evidence of deviation from original intent as this is the foundational instrument."},"complexity_factors":["Single defined term ('security')","References to four specific customs tariff classification codes in Schedule 3","Conditional application requiring end-use restrictions (manufacturing fibres/yarns only)","Cross-reference to section 42 of the Customs Act 1901 for security requirements"],"plain_english_summary":"**What this does**\n\nThis by-law allows Australian manufacturers to import specific raw plastic materials (polyamides and polyesters) without paying customs duties upfront. Instead, the importer must provide a financial guarantee—called **security**—to Customs.\n\n**The condition**\nThese plastics must be used **only** to manufacture synthetic fibres or yarns. If the importer uses them for other purposes, they must pay the full duty and may forfeit their security deposit.\n\n**Who it affects**\n- Manufacturers importing **uncompounded** (raw, unmixed) polyamides and polyesters\n- Goods classified under tariff codes **3907.60.00**, **3907.70.00**, **3907.9**, and **3908**\n\n**Why it matters**\nThis reduces upfront costs for local textile manufacturers while ensuring these duty-free imports don't enter the general market. The security acts as insurance that the goods will be used for the approved manufacturing purpose."}},"importantCases":[],"_links":{"self":"/api/acts/customs-by-law-no-0618799","history":"/api/acts/customs-by-law-no-0618799/history","analysis":"/api/acts/customs-by-law-no-0618799/analysis","conflicts":"/api/acts/customs-by-law-no-0618799/conflicts","importantCases":"/api/acts/customs-by-law-no-0618799/important-cases","documents":"/api/acts/customs-by-law-no-0618799/documents"}}