{"id":"F2013L00322","name":"Customs By-law No. 1244196","slug":"customs-by-law-no-1244196","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":127290,"registerId":"commonwealth-F2013L00322-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs By-law No. 1244196","content":"CUSTOMS ACT 1901\n\nCUSTOMS TARIFF ACT 1995\n\nSCHEDULE 4\n\nBY-LAW No. 1244196\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\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\nItem 22\n\nSchedule 4\n\n1. This by-law may be cited as Customs By-law No. 1244196.\n\n2. This by-law shall take effect on and from 1 March 2013.\n\n3. For the purposes of item 22 of Schedule 4 to the Customs Tariff Act 1995, the following goods are prescribed:\n\n(a) goods imported on or in containers of a kind described in (b) hereunder; and\n\n(b) reuseable containers - other than containers which, by application of rule 5(b) of the General Rules for the Interpretation of the Harmonized System, are required to be classified with the goods with which they are imported - being containers that will be exported within 12 months of the date they are entered for home consumption, without being put to further use, other than for the transport, storage, display, exhibition or dispensing of the goods with which they are imported, under security.\n\n4. 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-second 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":1821},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The by-law maintains its original narrow scope of prescribing specific reusable containers for duty-free treatment under Item 22 of Schedule 4 to the Customs Tariff Act 1995."},"complexity_factors":["Cross-references to external classification rules (Harmonized System General Rule 5(b))","References to multiple statutes (Customs Act 1901 sections 42 and 271, Customs Tariff Act 1995)","Cumulative conditional requirements (12-month time limit, security bond, restricted use prohibitions)","Technical customs terminology requiring explanation ('entered for home consumption', 'Collector')"],"plain_english_summary":"This by-law lets certain reusable shipping containers (cargo containers, display cases, specialised boxes) enter Australia duty-free if they’re temporary imports and are re-exported within 12 months. Importers must lodge a security and keep the container’s original transport/display/storage use while in Australia. It benefits businesses that receive expensive returnable packaging from overseas suppliers by avoiding import duty on containers that remain supplier property and are only transiently in Australia."}},"importantCases":[],"_links":{"self":"/api/acts/customs-by-law-no-1244196","history":"/api/acts/customs-by-law-no-1244196/history","analysis":"/api/acts/customs-by-law-no-1244196/analysis","conflicts":"/api/acts/customs-by-law-no-1244196/conflicts","importantCases":"/api/acts/customs-by-law-no-1244196/important-cases","documents":"/api/acts/customs-by-law-no-1244196/documents"}}