{"id":"F2013L00325","name":"Customs By-law No. 1303873","slug":"customs-by-law-no-1303873","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":127297,"registerId":"commonwealth-F2013L00325-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs By-law No. 1303873","content":"CUSTOMS ACT 1901\n\nCUSTOMS TARIFF ACT 1995\n\nSCHEDULE 4\n\nBY-LAW No. 1303873\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 in 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 48\n\nSchedule 4\n\n1. This by-law may be cited as Customs By-law No. 1303873.\n\n2. This by-law shall take effect on and from 1 March 2013.\n\n3. For the purposes of item 48 of Schedule 4 to the Customs Tariff Act 1995, gelatin, classified under subheading 3503.00.10 in Schedule 3 to the Customs Tariff Act 1995 is prescribed.\n\n4. The application of item 48 to the goods in paragraph 3 is subject to the condition that the goods are for use in the manufacture of capsules, UNDER SECURITY.\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 twenty fifth 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":1809},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The by-law maintains a narrow, technical scope consistent with its original purpose: specifically prescribing gelatin for use in capsule manufacturing under Item 48. It does not expand beyond this specific tariff classification and end-use requirement."},"complexity_factors":["Extremely short instrument (approximately 150 words)","Only two defined terms ('security' and reference to the Customs Tariff Act)","Single conditional requirement (manufacturing use + security)","Minimal legislative cross-referencing (only to parent Act sections and tariff schedules)","No nested exceptions or conditional logic"],"plain_english_summary":"**What this does:**\nThis by-law lets businesses import **gelatin** at a reduced customs duty rate (or duty-free) under Item 48 of Schedule 4 to the *Customs Tariff Act 1995*.\n\n**Who it affects:**\nPharmaceutical and supplement manufacturers who import gelatin classified under tariff code **3503.00.10**.\n\n**The conditions:**\nTo get this concession, two boxes must be ticked:\n- The gelatin must actually be used to manufacture capsules (like medicine or supplement capsules)\n- The importer must provide **security** (a bond or financial guarantee) to the Collector of Customs as a promise that the goods will be used as claimed\n\n**Key details:**\n- **When it started:** 1 March 2013\n- **Legal power:** Made under section 271 of the *Customs Act 1901*\n- **What it covers:** Gelatin (tariff subheading 3503.00.10) destined for capsule production"}},"importantCases":[],"_links":{"self":"/api/acts/customs-by-law-no-1303873","history":"/api/acts/customs-by-law-no-1303873/history","analysis":"/api/acts/customs-by-law-no-1303873/analysis","conflicts":"/api/acts/customs-by-law-no-1303873/conflicts","importantCases":"/api/acts/customs-by-law-no-1303873/important-cases","documents":"/api/acts/customs-by-law-no-1303873/documents"}}