{"id":"F2013L00305","name":"Customs By-law No. 1305083","slug":"customs-by-law-no-1305083","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":127251,"registerId":"commonwealth-F2013L00305-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs By-law No. 1305083","content":"CUSTOMS ACT 1901\n\nCUSTOMS TARIFF ACT 1995\n\nSCHEDULE 4\n\nBY-LAW No. 1305083\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 20\n\nSchedule 4\n\n1. This by-law may be cited as Customs By-law No. 1305083.\n\n2. This by-law shall take effect on and from 1 March 2013.\n\n3. For the purposes of item 20 of Schedule 4 to the Customs Tariff Act 1995, goods that have either:\n\n(a) been exported from Australia for repair or renovation and returned after repair or renovation; or\n\n(b) are part of a batch repair process to replace goods exported from Australia for repair or renovation,\n\nare prescribed.\n\n4. For the purposes of paragraph 3, a “batch repair process” means a system of repairing or renovating goods whereby defective goods are exchanged for identical goods which have already undergone repair or renovation.\n\n5. The application of item 20 to the goods in paragraph 3 is subject to the following conditions:\n\n(a) the returned goods have not been subject to any process other than that required to effect the repair or renovation;\n\n(b) the returned goods are not new or upgraded versions of the exported goods;\n\n(c) the exported goods have not reached the end of their effective operational life.\n\n6. For the purposes of paragraph 5(c), goods that have “reached the end of their effective operational life” include goods which are worn out or not otherwise capable of being repaired or renovated.\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 twentieth 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":1002},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The by-law remains tightly focused on its original purpose of prescribing goods for Item 20 of Schedule 4 to the Customs Tariff Act 1995 (returned goods relief for repairs). It addresses the specific scenario of repair/renovation exports and batch replacement systems without expanding into unrelated areas of customs law."},"complexity_factors":["Short, single-purpose instrument with only 7 operative paragraphs","Limited defined terms (only 'batch repair process' and 'end of effective operational life' require explanation)","Simple conditional structure (three straightforward negative conditions in paragraph 5)","No nested exceptions or complex cross-referencing beyond the basic statute citations"],"plain_english_summary":"This by-law lets Australian businesses and individuals re-import goods sent overseas for repair or renovation without paying import duty. It covers both the return of the same repaired item and situations where an identical repaired replacement is swapped back in. Relief applies only if the goods were repaired (not transformed or upgraded) and were not exported as scrap. It prevents double taxation and supports competitiveness."}},"importantCases":[],"_links":{"self":"/api/acts/customs-by-law-no-1305083","history":"/api/acts/customs-by-law-no-1305083/history","analysis":"/api/acts/customs-by-law-no-1305083/analysis","conflicts":"/api/acts/customs-by-law-no-1305083/conflicts","importantCases":"/api/acts/customs-by-law-no-1305083/important-cases","documents":"/api/acts/customs-by-law-no-1305083/documents"}}