{"id":"F2013L00292","name":"Customs By-law No. 1303608","slug":"customs-by-law-no-1303608","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":127223,"registerId":"commonwealth-F2013L00292-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs By-law No. 1303608","content":"CUSTOMS ACT 1901\n\nCUSTOMS TARIFF ACT 1995\n\nSCHEDULE 4\n\nBY-LAW No. 1303608\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. 1303608.\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, handkerchiefs classified under heading 6213 in Schedule 3 are prescribed.\n\n4. The application of item 32 to the goods in paragraph 3 is subject to the following conditions:\n\n(a) the handkerchiefs are imported in packs containing 60 or more handkerchiefs of one design and/or colour; and\n\n(b) the handkerchiefs are not put up for retail sale.\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 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":2075},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This is the original instrument prescribing specific goods for a tariff concession; it has not expanded beyond its original purpose of regulating duty treatment for bulk handkerchief imports."},"complexity_factors":["Single defined term (interpretation of 'Customs Tariff Act 1995')","Only two straightforward conditions with no exceptions or nested logic","No cross-references to other by-laws or complex statutory provisions","Extremely short length (approximately 200 words)"],"plain_english_summary":"This by-law determines when imported handkerchiefs can qualify for special customs duty treatment under Item 32 of Schedule 4 to the Customs Tariff Act 1995.\n\n**What it covers**\nHandkerchiefs classified under **tariff heading 6213** (which covers textile handkerchiefs).\n\n**The rules**\nTo access the duty concession, the handkerchiefs must meet two conditions:\n*   Imported in packs containing **60 or more** handkerchiefs\n*   All of **one design and/or colour**\n*   **Not packaged for retail sale** (meaning they are for wholesale or commercial distribution, not individual shop shelves)\n\n**Why this matters**\nThis creates a distinction between bulk commercial imports and retail-ready goods. Businesses importing large quantities of identical handkerchiefs for distribution or manufacturing can access lower or zero duty rates, while standard consumer retail imports are excluded from this benefit."}},"importantCases":[],"_links":{"self":"/api/acts/customs-by-law-no-1303608","history":"/api/acts/customs-by-law-no-1303608/history","analysis":"/api/acts/customs-by-law-no-1303608/analysis","conflicts":"/api/acts/customs-by-law-no-1303608/conflicts","importantCases":"/api/acts/customs-by-law-no-1303608/important-cases","documents":"/api/acts/customs-by-law-no-1303608/documents"}}