Commonwealth legislation

Customs By-law No. 0176871

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

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This by-law sets the rules for when you can bring goods back into Australia without paying customs duty again (duty-free).

It applies to goods that:

Were made in Australia, or had duty paid when first imported; and
Were sent overseas and are returning in the exact same condition—no repairs, alterations, or processing (except basic preservation or maintenance work).

Important exclusions: You cannot use this duty-free concession if:

The goods owed excise tax (a type of tax on Australian-made goods like alcohol or fuel) before they were exported and that tax wasn't paid;
The goods owed customs duty when they were exported but that duty wasn't paid; or
You already received a duty refund (called a "drawback") from the government when the goods were exported, and you haven't paid that money back.

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Current sections

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Customs By-law No. 0176871

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

SCHEDULE 4

BY-LAW No. 0176871

I, Ben Duncan, delegate of the Chief Executive Officer, under section 271 of the Customs Act 1901 make the by-law set out in the Schedule below.

THE SCHEDULE

Item 17

Schedule 4

This by-law may be cited as Customs By-law No. 0176871.
This by-law shall take effect on and from 1 July 2013.
For the purposes of item 17 of Schedule 4 to the Customs Tariff Act 1995, goods that:

(a) are produced in Australia; or

(b) duties of the Commonwealth were paid when first imported into Australia;

that have been exported from Australia and returned in an unaltered condition, being goods that have not been subject to treatment, repair, renovation, alteration or any other process, are prescribed.

For the purposes of paragraph 3, “repair” does not include repairs undertaken for the preservation or maintenance of the goods.
The application of item 17 to the goods in paragraph 3 does not include goods in respect of which:

(a) that, at a time before they were exported, were excisable goods (within the meaning of the Excise Act 1901) in respect of which excise duty (payable under the Excise Tariff Act 1921) has not been paid;

(b) any duties of the Commonwealth were payable at or prior to the date of exportation but which have not been paid;

(c) a drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth.

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.

Dated this eighteenth day of June 2013.

(Signed)

Ben Duncan

Delegate of the

Chief Executive Officer

Source text

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

1 Customs By-law No. 0176871