{"id":"F2013L00341","name":"Customs By-law No. 1303876","slug":"customs-by-law-no-1303876","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":127332,"registerId":"commonwealth-F2013L00341-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs By-law No. 1303876","content":"CUSTOMS ACT 1901\n\nCUSTOMS TARIFF ACT 1995\n\nSCHEDULE 4\n\nBY-LAW No. 1303876\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. 1303876.\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, coated paper and coated paperboard classified under headings 4810 or 4811 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 production of magazines which, if imported, would be classified under subheading 4902.90.00 in Schedule 3 to the Customs Tariff Act 1995, UNDER SECURITY.\n\n    5. For the purposes of paragraph 4, the term “magazines”:\n\n    (a) means one issue in a continuous series under the same title published at regular intervals but at least half yearly; and\n\n    (b) does not include any of the following:\n\n    (i) comics;\n\n    (ii) newspapers;\n\n    (iii) staff journals;\n\n    (iv) magazines issued primarily for publicity or promotional purposes;\n\n    (v) Federal, State or Territorial Government magazines; or\n\n    (vi) inserts for the publications listed at paragraphs (i) to (v) above.\n\n6. 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":3354},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is the original 2013 instrument establishing which goods (coated paper/paperboard) are prescribed for the existing Item 48 concession. The scope is limited to specifying eligible inputs for magazine production and aligns with the delegation under section 271 of the Customs Act 1901."},"complexity_factors":["Requires understanding of Item 48 Schedule 4 concessional tariff framework to grasp the benefit conferred","References to specific tariff headings (4810, 4811, 4902.90.00) without explanatory context","Nested definitional exclusions for 'magazines' containing six specific categories across two sub-paragraphs","Conditional security requirement referencing section 42 of the Customs Act 1901"],"plain_english_summary":"This by-law lets imported coated paper and paperboard qualify for a concessional customs rate when used to print magazines, provided the importer lodges security with Customs to prevent diversion.  \n\nIt limits “magazine” to regular, twice-yearly publications (excluding newspapers, comics, in‑house journals, ads, inserts and government publications); if paper is misused the security is forfeited and full duty is payable. The aim is to lower costs for Australian publishers while preventing abuse."}},"importantCases":[],"_links":{"self":"/api/acts/customs-by-law-no-1303876","history":"/api/acts/customs-by-law-no-1303876/history","analysis":"/api/acts/customs-by-law-no-1303876/analysis","conflicts":"/api/acts/customs-by-law-no-1303876/conflicts","importantCases":"/api/acts/customs-by-law-no-1303876/important-cases","documents":"/api/acts/customs-by-law-no-1303876/documents"}}