Commonwealth legislation

Customs By-law

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Collection

legislative instrument

Plain English Summary

2/10 complexity

This by-law creates a customs duty exemption for importing materials to be used as scrap metal (specifically scrap iron).

Normally, importing goods attracts customs duty (import tax). This rule allows businesses to import materials without paying that tax, but only if three strict conditions are met:

Genuine intention: The Customs Collector (the senior officer in charge) must be satisfied that the materials are truly intended to be used immediately as scrap-iron.
Financial guarantee: The importer must provide security (like a bond or deposit) promising the materials will actually be used as scrap.
Proof within 6 months: The importer must later provide evidence proving the materials were indeed used as scrap within six months of arrival.

If these conditions aren't met, the exemption fails and duty becomes payable. This was essentially an early 'duty drawback' or conditional free entry scheme to support local manufacturing using imported scrap metal.

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Current sections

Direct links to the current provisions in Customs By-law.

Customs By-law

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Commonwealth of Australia.

Department of Trade and Customs,

28th April, 1902.

CUSTOMS BY-LAW.

I, CHARLES CAMERON KINGSTON, the Minister of

State for the Commonwealth of Australia administering

the Department of Trade and Customs, herby make the follow-

ing By-law

C. C. KINGSTON,

Minister of State for Trade and Customs.

Materials for use as Scrap-iron.

Materials for use as scrap-iron may be delivered free of duty provided that the Collector is first satisfied that such materials are intended to be forthwith used as scrap-iron, and that security to the satisfaction of the Collector is also first furnished to the Collector by the importer that the same shall be so used, and that within six months from the date of importation proof shall be given to the satisfaction of the Collector that such- materials have been so used by the importer.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.