{"id":"F2017L00110","name":"Customs By-law No. 1700052","slug":"customs-by-law-no-1700052","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":95793,"registerId":"commonwealth-F2017L00110-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs By-law No. 1700052","content":"CUSTOMS ACT 1901\n\nCUSTOMS TARIFF ACT 1995\n\nSCHEDULE 4\n\nBY-LAW No. 1700052\n\nI, Andrew Chandler, delegate of the Comptroller-General of Customs, 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 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. 1700052.\n\n2. This by-law shall take effect on and from 1 January 2017.\n\n3. For the purposes of item 48 of Schedule 4 to the Customs Tariff Act 1995, uncompounded polyamides and polyesters classified under subheadings 3907.6, 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 7th day of February 2017.\n\n(signed)  \nAndrew Chandler\n\nDelegate of the\n\nComptroller-General of Customs","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2128},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is the original making of the by-law, maintaining a narrow scope focused solely on prescribing specific plastic materials for a tariff concession subject to manufacturing conditions. No expansion beyond the original tariff classification purpose is evident."},"complexity_factors":["Extremely short instrument (only 5 operative paragraphs in the Schedule)","Only 2 defined terms ('security' and the Tariff Act reference)","Single conditional requirement combining end-use restriction and financial guarantee","Limited cross-referencing (only to Customs Act sections 42 and 271, and specific tariff headings)"],"plain_english_summary":"This by-law lets Australian textile manufacturers import un‑compounded polyamides and polyesters (raw nylon/polyester chips) under a reduced customs duty (Item 48 of Schedule 4) provided the materials are actually used to make fibres or yarns.  \n\nImporters must lodge a financial guarantee (security) with the Collector of Customs; the bond protects revenue if the goods aren’t used for the eligible textile manufacturing."}},"importantCases":[],"_links":{"self":"/api/acts/customs-by-law-no-1700052","history":"/api/acts/customs-by-law-no-1700052/history","analysis":"/api/acts/customs-by-law-no-1700052/analysis","conflicts":"/api/acts/customs-by-law-no-1700052/conflicts","importantCases":"/api/acts/customs-by-law-no-1700052/important-cases","documents":"/api/acts/customs-by-law-no-1700052/documents"}}