{"id":"F2021L00370","name":"Customs By-law No. 2100084","slug":"customs-by-law-no-2100084","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":101601,"registerId":"commonwealth-F2021L00370-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs By-law No. 2100084","content":"CUSTOMS ACT 1901\n\nCUSTOMS TARIFF ACT 1995\n\nSCHEDULE 4\n\nBY-LAW No. 2100084\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\nThis by-law commences on 1 April 2021.\n\nDated this 26th day of March 2021.\n\n\\[Signed\\]\n\nAlison Neil\n\nDelegate of the\n\nComptroller-General of Customs\n\nSCHEDULE\n\nItem 39A\n\nSchedule 4\n\n1. This by-law may be cited as Customs By-law No. 2100084.\n\n2. For the purposes of item 39A of Schedule 4 to the Customs Tariff Act 1995, motor vehicles and components for motor vehicles for use in testing, quality control, manufacturing, evaluation or engineering development of:\n\n(a) motor vehicles designed or engineered, or in the process of being designed or engineered, in Australia by a person who was registered as an automotive service provider under the Automotive Transformation Scheme (within the meaning of the Automotive Transformation Scheme Act 2009) on 30 March 2021; or\n\n(b) components for inclusion in such motor vehicles;\n\nare prescribed, under security.\n\n3 The application of item 39A to the goods in paragraph 2 is subject to the condition that, within a period of twelve months from the date of entry for home consumption, or within such further period as a Collector may in writing allow, the goods are:\n\n(a) exported;\n\n(b) destroyed; or\n\n(c) disposed of in a manner approved in writing by a Collector.\n\n4. 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":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":true,"description":"This by‑law prescribes that item 39A applies specifically to motor vehicles and components used in testing/quality control/manufacturing/evaluation/engineering development of vehicles designed or being designed in Australia by a person registered under the Automotive Transformation Scheme on 30 March 2021, and it makes that treatment conditional on security and a 12‑month export/destroy/Collector‑approved disposal requirement (clauses 2–3)."},"complexity_factors":["Eligibility tied to registration on a specific historical date (30 March 2021) creates a narrow, evidence‑dependent test (cl.2(a)).","Goods must be ‘prescribed, under security’ but the by‑law does not detail the form or amount of security, requiring reference to other rules and administrative practice (cl.2).","Time‑limited condition requiring export, destruction or Collector‑approved disposal within 12 months creates monitoring and potential extension requests (cl.3).","Collector discretion to allow a longer period or approve disposals introduces administrative uncertainty and case‑by‑case decisionmaking (cl.3).","Cross‑references to item 39A of Schedule 4 and the Customs Tariff Act 1995 require reading external statutory provisions to determine substantive tariff treatment (cl.2, cl.4).","Broad list of permitted uses (testing, quality control, manufacturing, evaluation, engineering development) raises classification and proof burdens at import (cl.2)."],"plain_english_summary":"This by-law makes certain motor vehicles and components used in testing, quality control, manufacturing, evaluation or engineering development of vehicles that were designed or are being designed in Australia by a person registered under the Automotive Transformation Scheme on 30 March 2021 eligible for item 39A treatment under security (cl.2). Importers must export, destroy or obtain Collector‑approved disposal within 12 months of entry (or a longer period if a Collector allows) (cl.3)."},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This by-law appears to serve its original narrow purpose: providing temporary duty relief for specific automotive testing and development activities by registered scheme participants. The scope is tightly constrained to the Automotive Transformation Scheme context and does not appear to have expanded beyond this original intent."},"complexity_factors":["Short document (4 operative paragraphs plus preamble)","Only 1 defined term (reference to Customs Tariff Act 1995)","Single condition structure with three alternative outcomes (export/destroy/approved disposal)","Limited cross-referencing (only to item 39A of Schedule 4 to the Customs Tariff Act 1995 and the Automotive Transformation Scheme Act 2009)","Clear temporal limitation (12-month window with extension provision)","No nested exceptions or complex conditional logic"],"plain_english_summary":"This by-law lets Australian automotive firms registered under the Automotive Transformation Scheme (as of 30 Mar 2021) import motor vehicles and parts used for testing, quality control, manufacturing, evaluation or engineering development without paying customs duty, provided the goods are (or are being) designed or engineered in Australia. The duty-free entry is temporary: within 12 months (unless Customs permits longer) the goods must be exported, destroyed, or otherwise disposed of with Customs’ approval."}},"importantCases":[],"_links":{"self":"/api/acts/customs-by-law-no-2100084","history":"/api/acts/customs-by-law-no-2100084/history","analysis":"/api/acts/customs-by-law-no-2100084/analysis","conflicts":"/api/acts/customs-by-law-no-2100084/conflicts","importantCases":"/api/acts/customs-by-law-no-2100084/important-cases","documents":"/api/acts/customs-by-law-no-2100084/documents"}}