{"id":"F2021L00552","name":"Customs By-law No. 2100073","slug":"customs-by-law-no-2100073","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":101753,"registerId":"commonwealth-F2021L00552-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs By-law No. 2100073","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 20.2\ntitle: COMMONWEALTH OF AUSTRALIA\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\nCUSTOMS ACT 1901\n\n \n\nCUSTOMS TARIFF ACT 1995\n\n \n\nSCHEDULE 4\n\n \n\nBY-LAW No. 2100073\n\n \n\nI, Alison Neil, delegate of the Comptroller‑General of Customs, under section 271 of the Customs Act 1901:\n\n \n\n1.  revoke Customs By-Law No. 1304168; and   \n\n2.  make the by-law set out in the Schedule to this instrument.\n\n \n\nThis instrument commences on 14 May 2021.\n\n \n\nDated this 6th day of May 2021.\n\n \n\n \n\n[Signed]\n\nAlison Neil\n\nDelegate of the\n\nComptroller-General of Customs\n\n \n\n \n\nTHE SCHEDULE\n\n \n\nItem 21\n\nSchedule 4\n\n \n\n1. This by-law may be cited as Customs By-law No. 2100073.\n\n \n\n \n\n2. For the purposes of item 21 of Schedule 4 to the Customs Tariff Act 1995, goods, other than superyachts of a kind prescribed in Customs By-law No. 2100072, that are imported to Australia for repair or alteration, and are to be re-exported, are prescribed, under security.\n\n \n\n \n\n3. 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\n \n","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument revokes Customs By‑Law No. 1304168 and replaces it with the new by‑law (paragraph 1). The text of this instrument prescribes that goods imported for repair or alteration and to be re‑exported are to be \"under security\" for item 21 of Schedule 4 (paragraph 2). The instrument does not expressly state an expansion or contraction of coverage compared with the revoked by‑law, nor does it set out different substantive conditions; therefore no change of scope is apparent from the instrument text alone."},"complexity_factors":["Short instrument but relies on cross‑reference to item 21 of Schedule 4 of the Customs Tariff Act 1995 (paragraph 2), shifting substantive detail to that Act.","Uses the term \"under security\" without definition in the by‑law itself, requiring reference to primary legislation or administrative procedures to know exact obligations (paragraph 2).","Excludes a specific category (superyachts of kinds in By‑Law No. 2100072), so readers must check another by‑law to determine precise coverage (paragraph 2).","Made by a delegate under section 271 of the Customs Act 1901, so understanding the instrument's lawful basis and any limits on delegated power may require examination of the parent Act (preamble).","States that the Customs Tariff Act 1995 is to be read \"as amended or proposed to be altered,\" which introduces potential interpretive complexity where amendments or proposals exist (paragraph 3)."],"plain_english_summary":"Customs By‑Law No. 2100073 revokes an earlier by‑law and prescribes that goods imported into Australia for repair or alteration and intended for re‑export are to be treated as “under security” for the purposes of item 21, Schedule 4 of the Customs Tariff Act 1995. \n\nThis affects importers of such goods (excluding certain superyachts under By‑Law No. 2100072) by adding a security requirement; the by‑law does not set the form, amount, or provider of that security, which is governed by the Act and related instruments."},"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. It updates the prescription of goods eligible for duty-free temporary importation for repair/alteration, replacing an earlier by-law with substantially the same scope. No significant expansion beyond the original regulatory intent."},"complexity_factors":["Very short instrument — only 3 substantive clauses plus citation and commencement","Single operative provision with straightforward condition (import for repair/alteration + re-export)","Only one defined term ('Customs Tariff Act 1995') with a standard 'as amended' formula","One simple cross-reference to another by-law (No. 2100072) for the superyacht exclusion","No nested conditions, exceptions to exceptions, or complex procedural requirements"],"plain_english_summary":"This by-law allows certain goods to be imported into Australia **without paying customs duty upfront**, provided they are only coming in for **repair or alteration** and will be **sent back out of the country** afterwards.\n\n**Key points:**\n\n- **What it covers:** Goods imported for repair or alteration that will be re-exported. This is a common arrangement for international maintenance work — think of a factory sending machinery overseas for specialist repairs, or components being sent abroad for modification.\n\n- **What's excluded:** Superyachts (large luxury yachts) are specifically excluded — they have their own separate rules under a different by-law (No. 2100072).\n\n- **The catch — security required:** You don't pay duty immediately, but you must provide **security** (a bond or guarantee) to Customs. This ensures that if the goods don't leave Australia as promised, the duty becomes payable.\n\n- **What it replaces:** This by-law revokes and replaces an older one (By-law No. 1304168), updating the rules for how these temporary imports are handled.\n\n**Why it matters:** This keeps Australian businesses competitive by making it cheaper and easier to get goods repaired overseas. Without this rule, you'd pay import duty when the goods arrived, then potentially wait months for a refund after re-export — tying up cash flow."}},"importantCases":[],"_links":{"self":"/api/acts/customs-by-law-no-2100073","history":"/api/acts/customs-by-law-no-2100073/history","analysis":"/api/acts/customs-by-law-no-2100073/analysis","conflicts":"/api/acts/customs-by-law-no-2100073/conflicts","importantCases":"/api/acts/customs-by-law-no-2100073/important-cases","documents":"/api/acts/customs-by-law-no-2100073/documents"}}