{"id":"F2013L00300","name":"Customs By-law No. 1303865","slug":"customs-by-law-no-1303865","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":127240,"registerId":"commonwealth-F2013L00300-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs By-law No. 1303865","content":"CUSTOMS ACT 1901\n\nCUSTOMS TARIFF ACT 1995\n\nSCHEDULE 4\n\nBY-LAW No. 1303865\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. 1303865.\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 5208, 5210 or subheading 5212.1 in Schedule 3 are prescribed.\n\n4. The application of item 32 to the goods in paragraph 3 is subject to the following conditions that the fabric:\n\n    (a) contains less than 20% by weight of man-made fibres;\n\n    (b) contains less than 20% by weight of wool; and\n\n    (c) is not used in the making up of bed linen.\n\n5. For the purposes of paragraph 4, “bed linen” includes bed sheeting, pillow cases, bolster cases, continental quilt covers and bed ruffles.\n\n6. For the purposes of paragraph 5, “pillow cases” does not include permanent containers of a kind used solely or principally as pillows only after filling with feathers, kapok, plastic foam or like stuffing materials.\n\n  \n\n7. 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":2437},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is the original 2013 instrument; it establishes the scope (prescribing cotton fabrics for tariff concession) without deviation from its stated purpose."},"complexity_factors":["Technical tariff classification references (headings 5208, 5210, subheading 5212.1) requiring customs expertise to interpret","Dual percentage composition thresholds (20% by weight for both man-made fibres and wool)","Nested definitional structure: 'bed linen' is defined in paragraph 5, then paragraph 6 carves out an exception within that definition for unfilled pillow containers","Cross-references to parent legislation (Customs Act 1901 section 271, Customs Tariff Act 1995 Schedule 4 Item 32 and Schedule 3)"],"plain_english_summary":"This by-law lets certain imported cotton fabrics qualify for concessional (reduced or zero) customs duty if they meet content and use limits—affecting importers, textile wholesalers, manufacturers and customs brokers. \n\nTo qualify the fabric must be within specific tariff classifications, contain under 20% synthetic fibres and under 20% wool by weight, and not be used for bed linen (sheets, pillowcases, quilt covers, bed ruffles). Empty fabric shells for fillable pillows are excluded from the “pillowcase” ban and can qualify."}},"importantCases":[],"_links":{"self":"/api/acts/customs-by-law-no-1303865","history":"/api/acts/customs-by-law-no-1303865/history","analysis":"/api/acts/customs-by-law-no-1303865/analysis","conflicts":"/api/acts/customs-by-law-no-1303865/conflicts","importantCases":"/api/acts/customs-by-law-no-1303865/important-cases","documents":"/api/acts/customs-by-law-no-1303865/documents"}}