{"id":"F2013L00326","name":"Customs By-law No. 1303874","slug":"customs-by-law-no-1303874","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":127299,"registerId":"commonwealth-F2013L00326-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs By-law No. 1303874","content":"CUSTOMS ACT 1901\n\nCUSTOMS TARIFF ACT 1995\n\nSCHEDULE 4\n\nBY-LAW No. 1303874\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. 1303874.\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, uncompounded polyamides and polyesters classified under subheadings 3907.60.00, 3907.70.00, 3907.9 or heading 3908 in Schedule 3 to the Customs Tariff Act 1995 are 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 fibres or yarns, 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":1740},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is the original 2013 instrument prescribing specific goods for Item 48 of Schedule 4. The scope remains tightly focused on its original intent: providing duty concessions for specific polymers used in fibre/yarn manufacturing, subject to security conditions."},"complexity_factors":["Very short instrument (5 paragraphs) with single operative purpose","Requires cross-reference to external tariff classification codes in Schedule 3 of the Customs Tariff Act","Single conditional requirement linking concession to end-use manufacturing purpose and security bond"],"plain_english_summary":"This by-law allows businesses to import specific plastic raw materials—uncompounded polyamides and polyesters (the building blocks for nylon and synthetic fibres)—without paying standard customs duties, provided they are used to make fibres or yarns.\n\n**Who it affects:**\n- Importers of plastic resins classified under tariff codes 3907.60.00, 3907.70.00, 3907.9, or 3908\n- Textile manufacturers who turn these materials into fibres or yarns\n\n**The catch:**\nTo get this discount, importers must provide **security** (a bond or financial guarantee) to Customs. This ensures that if the materials are not actually used for manufacturing fibres/yarns—for example, if they are sold off for other purposes—Customs can claim the unpaid duties.\n\n**Why it matters:**\nThis reduces production costs for Australian textile manufacturers, while the security requirement prevents misuse of the concession."}},"importantCases":[],"_links":{"self":"/api/acts/customs-by-law-no-1303874","history":"/api/acts/customs-by-law-no-1303874/history","analysis":"/api/acts/customs-by-law-no-1303874/analysis","conflicts":"/api/acts/customs-by-law-no-1303874/conflicts","importantCases":"/api/acts/customs-by-law-no-1303874/important-cases","documents":"/api/acts/customs-by-law-no-1303874/documents"}}