{"id":"F2021L00551","name":"Customs By-law No. 2100072","slug":"customs-by-law-no-2100072","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":101752,"registerId":"commonwealth-F2021L00551-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs By-law No. 2100072","content":"CUSTOMS ACT 1901\n\nCUSTOMS TARIFF ACT 1995\n\nSCHEDULE 4\n\nBY-LAW No. 2100072\n\nI, Alison Neil, delegate of the Comptroller‑General of Customs, under section 271 of the Customs Act 1901, make the by-law set out in the Schedule to this instrument.\n\nDated this 6th day of May 2021.\n\n\\[Signed\\]\n\nAlison Neil\n\nDelegate of the\n\nComptroller-General of Customs\n\nSCHEDULE\n\nItem 21\n\nSchedule 4\n\n1. This by-law may be cited as Customs By-law No. 2100072.\n\n2. This by-law commences on 14 May 2021.\n\n3. For the purpose of Item 21 of Schedule 4 to the Customs Tariff Act 1995, superyachts imported into Australia for repair or alteration, and that are to be re-exported, are prescribed, under security.  \n\n4. For the purpose paragraph 3, ‘superyacht’ means any high value luxury sailing or motorised ship which is 24 metres or longer in length, not carrying cargo and used for sport or pleasure.  \n\n5. The application of item 21 to the goods in paragraph 3 is subject to the condition that a superyacht must be re‑exported within 12 months of the date of entry for home consumption of the superyacht.  \n\n6. In this by-law, the “Customs Tariff Act 1995” means the Customs Tariff Act 1995, as amended or proposed to be altered.","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This by-law remains tightly focused on its original purpose: providing a duty exemption for temporary importation of superyachts for repair. It has not expanded beyond this narrow, specific application."},"complexity_factors":["Very short document (6 operative paragraphs)","Only 1 defined term ('superyacht') with straightforward criteria (24m+, luxury, no cargo, sport/pleasure)","Single condition to maintain exemption (re-export within 12 months)","No cross-references to other legislation beyond the enabling Acts and Tariff item","No nested exceptions or conditional logic"],"plain_english_summary":"This by-law lets luxury yachts 24 metres or longer enter Australia duty-free when coming solely for repairs or alterations, provided owners post security and the vessel is re-exported within 12 months. It mainly affects superyacht owners/operators, Australian shipyards and repair businesses, and customs brokers. The exemption aims to attract high-end maintenance work to Australia while preventing permanent importation."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"This instrument expands the application of Item 21 of Schedule 4 to explicitly include 'superyachts' imported for repair or alteration and intended for re-export by prescribing them under security and adding a 12-month re-export condition (paras 3–5)."},"complexity_factors":["Cross-reference to Item 21 and the Customs Tariff Act 1995 creates dependence on external statutory definitions and regimes (para 3).","Single defined term with bright-line thresholds ('superyacht' = 24m+, no cargo, sport/pleasure) simplifies but also fixes scope tightly (para 4).","Temporal condition requiring re-export within 12 months imposes a concrete compliance deadline and possible relief/penalty interactions (para 5).","Requirement that such vessels be 'prescribed under security' triggers procedural compliance (security instruments) though the by-law does not specify the form or party responsible (para 3).","Instrument is a delegated by-law under s.271 (preamble), so administrative practice and delegation limits affect implementation and enforcement discretion.","Reference to the Customs Tariff Act 'as amended or proposed to be altered' creates ongoing dependence on future statutory changes (para 6)."],"plain_english_summary":"This by-law treats high-value yachts (a \"superyacht\": 24 metres or longer, no cargo, used for sport or pleasure) that enter Australia for repair or alteration and will be re-exported as goods \"prescribed under security\" for the purpose of Item 21, Schedule 4 (paras 3–4). They must be re-exported within 12 months of the home consumption entry (para 5). The instrument was made by a delegate of the Comptroller‑General under s.271 (preamble)."}},"importantCases":[],"_links":{"self":"/api/acts/customs-by-law-no-2100072","history":"/api/acts/customs-by-law-no-2100072/history","analysis":"/api/acts/customs-by-law-no-2100072/analysis","conflicts":"/api/acts/customs-by-law-no-2100072/conflicts","importantCases":"/api/acts/customs-by-law-no-2100072/important-cases","documents":"/api/acts/customs-by-law-no-2100072/documents"}}