{"id":"F2013L01599","name":"Customs By-law No. 1325719","slug":"customs-by-law-no-1325719","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":91405,"registerId":"commonwealth-F2013L01599-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs By-law No. 1325719","content":"CUSTOMS ACT 1901\n\nCUSTOMS TARIFF ACT 1995\n\nSCHEDULE 4\n\nBY-LAW No. 1325719\n\nI, Alison Neil, delegate of the Chief Executive Officer, under section 271 of the\n\nCustoms Act 1901 make the by-law set out in the Schedule below.\n\nIn the by-law set out 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. 1325719.\n\n2. This by-law shall take effect on 29 August 2013.\n\n3. For the purposes of item 48 of Schedule 4 to the Customs Tariff Act 1995, paper and paperboard classified under headings 4810 or 4811 of Schedule 3 of the Customs Tariff Act 1995 for use in the manufacture of flip-top cigarette packaging are prescribed, Under Security.\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\nDated this 19th day of August 2013.\n\n(Signed)\n\nAlison Neil\n\nDelegate of the\n\nChief Executive Officer","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1885},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The by-law maintains its original narrow scope concerning security arrangements for cigarette packaging materials; no expansion beyond the initial specific purpose is evident."},"complexity_factors":["Single substantive provision (item 3)","Only one defined term ('security')","Straightforward cross-references to external tariff classifications","No exceptions, conditional logic, or nested provisions"],"plain_english_summary":"**What it does:**\nThis by-law allows businesses to import specific types of paper and cardboard (classified under tariff headings 4810 and 4811) without paying customs duties immediately, provided these materials are used to manufacture flip-top cigarette packaging. Instead of upfront payment, importers must provide a **security** — a financial guarantee or bond — to the Australian Border Force (represented by the \"Collector\"). This ensures the government can collect owed duties if the goods aren't used for their intended purpose.\n\n**Who it affects:**\nImporters and manufacturers of cigarette packaging materials, specifically those bringing in paper or paperboard for flip-top cigarette boxes.\n\n**Why it matters:**\nIt reduces upfront costs for manufacturers by deferring duty payments until the goods are processed or exported, while protecting government revenue through the security requirement."}},"importantCases":[],"_links":{"self":"/api/acts/customs-by-law-no-1325719","history":"/api/acts/customs-by-law-no-1325719/history","analysis":"/api/acts/customs-by-law-no-1325719/analysis","conflicts":"/api/acts/customs-by-law-no-1325719/conflicts","importantCases":"/api/acts/customs-by-law-no-1325719/important-cases","documents":"/api/acts/customs-by-law-no-1325719/documents"}}