{"id":"F2013L00233","name":"Customs By-law No. 1304161","slug":"customs-by-law-no-1304161","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":127147,"registerId":"commonwealth-F2013L00233-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs By-law No. 1304161","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 20.2\ntitle: CUSTOMS ACT 1901\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\nCUSTOMS ACT 1901\n\n \n\nCUSTOMS TARIFF ACT 1995\n\n \n\nSCHEDULE 4\n\n \n\nBY-LAW No. 1304161\n\n \n\n \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\n \n\nTHE SCHEDULE\n\n \n\nItem 21\n\n Schedule 4\n\n \n\n1. This by-law may be cited as Customs By-law No. 1304161.\n\n \n\n2. This by-law shall take effect on and from 1 March 2013.\n\n \n\n3.             For the purposes of item 21 of Schedule 4 to the Customs Tariff Act 1995, goods that are made in Australia that are returned to Australia for repair or alteration, and are to be re-exported, are prescribed.\n\n \n\n4. 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\n \n\n \n\nDated this eleventh day of February 2013.\n\n \n\n(Signed)\n\nGeoff Johannes\n\nDelegate of the\n\nChief Executive Officer\n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1716},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The by-law maintains its original narrow scope, strictly limited to prescribing Australian-made goods returned for repair/alteration under item 21 of Schedule 4 to the Customs Tariff Act 1995."},"complexity_factors":["Single operative provision containing only three clear cumulative conditions","No defined terms requiring technical interpretation","No internal cross-references, exceptions, or conditional sub-rules","Straightforward prescription of goods for a standard tariff classification"],"plain_english_summary":"**What this does:**\nThis by-law gives Australian exporters a customs duty exemption when their products need to return home for repairs or modifications before going back overseas.\n\n**Who it affects:**\n- Australian manufacturers sending exported goods abroad that later need repair or alteration\n- Businesses temporarily importing Australian-made goods for servicing with the intention of re-exporting them\n\n**The three conditions:**\nFor the exemption to apply, the goods must:\n1. Have been originally manufactured in Australia;\n2. Be returning specifically for repair or alteration; and\n3. Be intended for re-export after the work is done.\n\n**Why it matters:**\nWithout this by-law, Australian-made goods returning for repairs would be treated like any other import and hit with customs duty (import tax) a second time. This prevents exporters from being penalised for maintaining or upgrading their products."}},"importantCases":[],"_links":{"self":"/api/acts/customs-by-law-no-1304161","history":"/api/acts/customs-by-law-no-1304161/history","analysis":"/api/acts/customs-by-law-no-1304161/analysis","conflicts":"/api/acts/customs-by-law-no-1304161/conflicts","importantCases":"/api/acts/customs-by-law-no-1304161/important-cases","documents":"/api/acts/customs-by-law-no-1304161/documents"}}