Commonwealth legislation

Customs By-law No. 0340004

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This Act has been repealed and is no longer in force. It is retained for historical reference.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 sets the rules for importing competition trophies won overseas without paying customs duty (under tariff concession Item 25A).

Who it affects Anyone bringing trophies back to Australia that they won in competitions held outside the country.

What qualifies Trophies that are:

Ornamental items, or
Utilitarian machines or appliances used in offices or households, or
Items designed for display on walls, stands, or similar mounts

Proof you need to provide To claim the concession, importers must show either:

A certificate from competition organisers listing the winner's name, event details, date, and who competed; OR
News media reports from daily publications covering the competition that identify the importer as the winner

Why it matters The by-law ensures legitimate winners can import their trophies duty-free while preventing abuse of the concession through simple, verifiable documentation requirements.

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Current sections

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Customs By-law No. 0340004

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

PART II OF SCHEDULE 4

BY-LAW No. 0340004

I, Philomena Carnell, delegate of the Chief Executive Officer for the purposes of section 271 of the Customs Act 1901, hereby make the by-law set out in the Schedule below.

THE SCHEDULE

BY-LAW No. 0340004

Item 25A

Part II of Schedule 4

This by-law may be cited as Customs By-law No. 0340004.
This by-law shall take effect on and from 1 October 2006.
Item 25A in Part II of Schedule 4 to the Customs Tariff Act 1995 applies to trophies won outside Australia in competition being ornamental or utilitarian machines, appliances or articles of a kind used in an office or the household, or for display on walls or on stands or similar mounts.
For the purposes of this by-law, a certificate from the organisers of the competition stipulating the name of the winner, the event and the date of the competition and the scope of the competitors taking part in the competition, or copies of daily news media in which the competition was reported and with which the importer can be identified as a winner, will be sufficient to establish eligibility.
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 TWELTH day of OCTOBER 2007.

(Signed)

Philomena Carnell

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. 0340004

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

PART II OF SCHEDULE 4

BY-LAW No. 0340004

I, Philomena Carnell, delegate of the Chief Executive Officer for the purposes of section 271 of the Customs Act 1901, hereby make the by-law set out in the Schedule below.

THE SCHEDULE

BY-LAW No. 0340004

Item 25A

Part II of Schedule 4

This by-law may be cited as Customs By-law No. 0340004.
This by-law shall take effect on and from 1 October 2006.
Item 25A in Part II of Schedule 4 to the Customs Tariff Act 1995 applies to trophies won outside Australia in competition being ornamental or utilitarian machines, appliances or articles of a kind used in an office or the household, or for display on walls or on stands or similar mounts.
For the purposes of this by-law, a certificate from the organisers of the competition stipulating the name of the winner, the event and the date of the competition and the scope of the competitors taking part in the competition, or copies of daily news media in which the competition was reported and with which the importer can be identified as a winner, will be sufficient to establish eligibility.
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 TWELTH day of OCTOBER 2007.

(Signed)

Philomena Carnell

Delegate of the

Chief Executive Officer