{"id":"F2013L00296","name":"Customs By-law No. 1303625","slug":"customs-by-law-no-1303625","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":127231,"registerId":"commonwealth-F2013L00296-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs By-law No. 1303625","content":"CUSTOMS ACT 1901\n\nCUSTOMS TARIFF ACT 1995\n\nSCHEDULE 4\n\nBY-LAW No. 1303625\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. 1303625.\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, fusible interlining fabrics classified under headings 5210, 5211, 5212, 5903, 6002, 6003, 6004, 6005 or 6006 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 must be used as shoulder or chest padding in the manufacture of coats or formal evening wear shirts.\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":846},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The by-law maintains its original narrow scope of prescribing specific fusible interlining fabrics for concessional entry under item 32 of Schedule 4, limited to use in garment manufacturing."},"complexity_factors":["Single operative provision with specific goods prescription","Straightforward condition precedent (use limitation)","Limited cross-referencing (only references Customs Tariff Act 1995 and specific tariff headings)","No nested exceptions or complex definitions"],"plain_english_summary":"**What this does:**\nThis by-law gives clothing manufacturers a tax break on specific types of fabric used to give structure to fancy clothes. It allows certain \"fusible interlining fabrics\" (special stiffening material that bonds to outer fabric when heated) to be imported under concessional tariff item 32, meaning they attract little or no customs duty.\n\n**Who it affects:**\n- Clothing manufacturers importing fabric for high-end garments\n- Importers of fusible interlining materials classified under tariff headings 5210, 5211, 5212, 5903, 6002, 6003, 6004, 6005 or 6006\n\n**The catch:**\nThe cheap tariff rate only applies if the fabric is actually used as **shoulder padding or chest padding** in the manufacture of:\n- Coats; or  \n- Formal evening wear shirts\n\nIf you import this fabric for other uses (like regular shirts or casual wear), you pay the normal duty rate instead."}},"importantCases":[],"_links":{"self":"/api/acts/customs-by-law-no-1303625","history":"/api/acts/customs-by-law-no-1303625/history","analysis":"/api/acts/customs-by-law-no-1303625/analysis","conflicts":"/api/acts/customs-by-law-no-1303625/conflicts","importantCases":"/api/acts/customs-by-law-no-1303625/important-cases","documents":"/api/acts/customs-by-law-no-1303625/documents"}}