{"id":"F2013L00335","name":"Customs By-law No. 1243557","slug":"customs-by-law-no-1243557","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":127318,"registerId":"commonwealth-F2013L00335-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs By-law No. 1243557","content":"CUSTOMS ACT 1901\n\nCUSTOMS TARIFF ACT 1995\n\nSCHEDULE 4\n\nBY-LAW No. 1243557\n\nI, Geoff Johannes, delegate of the Chief Executive Officer, under section 271 of the Customs Act 1901 make the by-law set out in the Schedule below.\n\nTHE SCHEDULE\n\nItem 10\n\nSchedule 4\n\n1. This by-law may be cited as Customs By-law No. 1243557.\n\n2. This by-law shall take effect on and from 1 March 2013.\n\n3. For the purposes of item 10 of Schedule 4 to the Customs Tariff Act 1995, goods that are the subject of an agreement or arrangement between the Government of Australia and the government of another country that requires the goods be allowed entry into Australia free of customs duty are prescribed.\n\n4. The application of item 10 to the goods in paragraph 3 is subject to the following conditions:\n\n(a) the goods must be owned by the government of a country other than Australia at the time of entry for home consumption;\n\n(b) the goods must be for the official use of that government; and\n\n(c) the goods must not be used for the purposes of trade.\n\n5. For the purposes of this by-law, the “Customs Tariff Act 1995” means the Customs Tariff Act 1995, as amended or proposed to be altered.\n\nDated this twenty fifth day of February 2013.\n\n(signed)\n\nGeoff Johannes\n\nDelegate of the\n\nChief Executive Officer","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1194},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The by-law remains tightly focused on its original purpose of prescribing specific goods for duty-free entry under inter-governmental agreements, with no expansion beyond this narrow administrative function."},"complexity_factors":["Instrument contains only 5 operative paragraphs","Single defined term (Customs Tariff Act 1995)","Straightforward 3-part conditional test with no nested exceptions or cross-references to other legislative schemes"],"plain_english_summary":"This by-law lets foreign governments bring goods into Australia duty-free when covered by an official Australia–foreign government agreement. It affects foreign missions and Australian Border Force officers assessing imports. The exemption applies only where goods are government‑owned, for official (not private) use, and not intended for commercial sale — preserving treaty commitments while blocking tax avoidance."}},"importantCases":[],"_links":{"self":"/api/acts/customs-by-law-no-1243557","history":"/api/acts/customs-by-law-no-1243557/history","analysis":"/api/acts/customs-by-law-no-1243557/analysis","conflicts":"/api/acts/customs-by-law-no-1243557/conflicts","importantCases":"/api/acts/customs-by-law-no-1243557/important-cases","documents":"/api/acts/customs-by-law-no-1243557/documents"}}