{"id":"F2013L00304","name":"Customs By-law No. 1303592","slug":"customs-by-law-no-1303592","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":127249,"registerId":"commonwealth-F2013L00304-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs By-law No. 1303592","content":"CUSTOMS ACT 1901\n\nCUSTOMS TARIFF ACT 1995\n\nSCHEDULE 4\n\nBY-LAW No. 1303592\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 32\n\nSchedule 4\n\n1. This by-law may be cited as Customs By-law No. 1303592.\n\n2. This by-law shall take effect on and from 1 March 2013.\n\n3. For the purposes of item 32 of Schedule 4 to the Customs Tariff Act 1995, fabrics classified under headings 5903 or 5907 in Schedule 3 are prescribed.\n\n4. The application of item 32 to the goods in paragraph 3 is subject to the condition that the fabric is specially prepared or coated for use in the manufacture of emery cloth.\n\n5. For the purposes of paragraph 4, emery cloth means fabric coated with any of the following abrasive substances, in powder or granular form:\n\n(a) aluminium oxide;\n\n(b) garnet;\n\n(c) natural emery; or\n\n(d) silicon carbide.\n\n6. 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 fourteenth 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":1479},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The by-law maintains its original narrow scope of prescribing specific abrasive-coated fabrics for tariff concession treatment under Item 32 of Schedule 4 to the Customs Tariff Act 1995."},"complexity_factors":["Only 6 short paragraphs with minimal conditional logic","Single operative requirement: fabric must be prepared for emery cloth manufacture","Limited cross-references (only 2 tariff headings: 5903 and 5907)","Simple definition section with 4 enumerated abrasive substances","No nested exceptions or complex administrative requirements"],"plain_english_summary":"This by-law provides **customs duty concessions** (reduced or zero import taxes) for specific industrial fabrics used to make sandpaper-like materials.\n\n**What it covers:**\n- Fabrics classified under tariff headings **5903** or **5907** (textile fabrics coated with plastics or rubber)\n- Materials specially coated with abrasive powders including **aluminium oxide, garnet, natural emery, or silicon carbide**\n- These are used to manufacture **emery cloth** (abrasive fabric for sanding and smoothing surfaces)\n\n**Who it affects:**\nBusinesses importing coated fabrics to manufacture emery cloth or abrasive sanding products in Australia.\n\n**Why it matters:**\nThe concession reduces import costs for domestic manufacturers of abrasive materials, as these fabrics would otherwise attract standard customs duties under the general tariff."}},"importantCases":[],"_links":{"self":"/api/acts/customs-by-law-no-1303592","history":"/api/acts/customs-by-law-no-1303592/history","analysis":"/api/acts/customs-by-law-no-1303592/analysis","conflicts":"/api/acts/customs-by-law-no-1303592/conflicts","importantCases":"/api/acts/customs-by-law-no-1303592/important-cases","documents":"/api/acts/customs-by-law-no-1303592/documents"}}