{"id":"F2017L01668","name":"Customs By-law No. 1700126","slug":"customs-by-law-no-1700126","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":96558,"registerId":"commonwealth-F2017L01668-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs By-law No. 1700126","content":"CUSTOMS ACT 1901\n\nCUSTOMS TARIFF ACT 1995\n\nSCHEDULE 4\n\nBY-LAW No. 1700126\n\nI, David Coyles 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\nTHE SCHEDULE\n\nItem 10\n\nSchedule 4\n\n1. This by-law may be cited as Customs By-law No. 1700126.\n\n2. This by-law shall take effect the day after it is registered.\n\n3. For the purposes of item 10 of Schedule 4 to the Customs Tariff Act 1995 (the Customs Tariff Act), goods that are the subject of a Status of Forces Agreement or Status of Visiting Forces Agreement between the Government of Australia and the government of another country or other countries are prescribed.\n\n4. The application of item 10 to the goods in paragraph 3 for the purposes of Schedule 4 of the Customs Tariff Act is subject to the conditions of item 10.\n\nDated this fifteenth day of December 2017.\n\n\\[signed\\]\n\nDavid Coyles\n\nDelegate of the\n\nComptroller‑General of Customs","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This by-law performs a narrow, technical function consistent with its original purpose under the Customs Act 1901. It simply prescribes goods for a specific tariff exemption to implement Australia's international defence obligations. There is no evidence of scope creep or expansion beyond the original intent of facilitating duty-free entry for military goods under Status of Forces Agreements."},"complexity_factors":["Very short document (4 operative paragraphs)","Only 1 substantive provision (paragraph 3) with actual legal effect","No defined terms section — relies on external definitions in the Customs Act 1901 and Customs Tariff Act 1995","Single cross-reference to item 10 of Schedule 4 of the Customs Tariff Act 1995","Simple conditional structure: goods must be (a) subject to a Status of Forces Agreement, AND (b) meet conditions in item 10","No nested exceptions or complex logical operators"],"plain_english_summary":"This by-law gives special customs treatment to military goods brought into Australia under formal defence agreements with other countries.\n\n**What it does:**\n- **Prescribes** (officially lists) certain goods for a specific customs exemption under the Customs Tariff Act 1995\n- These are goods covered by **Status of Forces Agreements** or **Status of Visiting Forces Agreements** — formal treaties between Australia and other countries that set rules for military personnel and equipment when forces visit each other's territory\n\n**Who it affects:**\n- Foreign military forces visiting Australia under official defence agreements\n- Australian Defence Force when hosting foreign military personnel\n- Customs officials processing military imports\n\n**Why it matters:**\nNormally, goods imported into Australia attract customs duty (tax). This by-law ensures military equipment and supplies brought in under official defence agreements can enter **duty-free**, provided they meet the conditions set out in item 10 of Schedule 4. This supports Australia's defence cooperation with allied nations by removing tax barriers to joint military operations, training exercises, and diplomatic military visits.\n\n**Key point:** The exemption isn't automatic — the goods must still satisfy the specific conditions listed in item 10 of Schedule 4."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument, as drafted, does not purport to expand or contract item 10 itself; it simply prescribes that goods linked to Status of Forces or Status of Visiting Forces Agreements are covered by item 10 subject to item 10’s conditions (paragraphs 3–4). There is no material in this by‑law indicating a change of scope from an earlier instrument; it operates as an implementing administrative designation rather than a substantive amendment to the Customs Tariff Act."},"complexity_factors":["Relies on cross‑reference to item 10 of Schedule 4 of the Customs Tariff Act 1995 (the by‑law does not reproduce item 10)","Depends on external international instruments (SOFAs/SOVFAs) whose scope and wording are outside the by‑law (paragraph 3)","Delegated administrative implementation under section 271 concentrates interpretive discretion in Customs (header)","Does not specify evidentiary or procedural rules for proving goods are covered, leaving implementation detail to Customs (paragraphs 3–4)","Simple commencement and operative wording—no multi‑tiered regulatory regimes or complex schedules in the instrument itself (paragraphs 1–2)"],"plain_english_summary":"This by‑law, made under s.271 of the Customs Act, designates goods “the subject of” Status of Forces or Status of Visiting Forces Agreements as prescribed for item 10 of Schedule 4 to the Customs Tariff Act, effective the day after registration. \n\nIt doesn’t set tariffs itself but enables item 10’s existing concessions to apply to SOFA/SOVFA‑linked goods, affecting importers/consignees (who must prove eligibility) and Customs (which enforces and verifies entitlement)."}},"importantCases":[],"_links":{"self":"/api/acts/customs-by-law-no-1700126","history":"/api/acts/customs-by-law-no-1700126/history","analysis":"/api/acts/customs-by-law-no-1700126/analysis","conflicts":"/api/acts/customs-by-law-no-1700126/conflicts","importantCases":"/api/acts/customs-by-law-no-1700126/important-cases","documents":"/api/acts/customs-by-law-no-1700126/documents"}}