Commonwealth legislation

Customs By-law No. 0618799

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

What this does

This by-law allows Australian manufacturers to import specific raw plastic materials (polyamides and polyesters) without paying customs duties upfront. Instead, the importer must provide a financial guarantee—called security—to Customs.

The condition These plastics must be used only to manufacture synthetic fibres or yarns. If the importer uses them for other purposes, they must pay the full duty and may forfeit their security deposit.

Who it affects

Manufacturers importing uncompounded (raw, unmixed) polyamides and polyesters
Goods classified under tariff codes 3907.60.00, 3907.70.00, 3907.9, and 3908

Why it matters This reduces upfront costs for local textile manufacturers while ensuring these duty-free imports don't enter the general market. The security acts as insurance that the goods will be used for the approved manufacturing purpose.

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Current sections

Direct links to the current provisions in Customs By-law No. 0618799.

Customs By-law No. 0618799

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

PART III OF SCHEDULE 4

BY-LAW NO. 0618799

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.

In the by-law set out below, "security" means the security given (under section 42 of the Customs Act 1901) to, and to the satisfaction of, the Collector by the importer.

THE SCHEDULE

BY-LAW NO. 0618799

Item 38

Part III of Schedule 4

1. This by-law may be cited as Customs By-law No. 0618799.
2. This by-law shall take effect on and from 1 JANUARY 2007.
3. Item 38 in Part III of Schedule 4 to the Customs Tariff Act
1995 applies to goods classified under 3907.60.00,
3907.70.00, 3907.9 or 3908 in Schedule 3 to the Customs
Tariff Act 1995, being polyamides and polyesters,
uncompounded, for use in the manufacture of fibres or yarns,
UNDER SECURITY.
4. 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 ELEVENTH day of DECEMBER 2006.

(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. 0618799

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

PART III OF SCHEDULE 4

BY-LAW NO. 0618799

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.

In the by-law set out below, "security" means the security given (under section 42 of the Customs Act 1901) to, and to the satisfaction of, the Collector by the importer.

THE SCHEDULE

BY-LAW NO. 0618799

Item 38

Part III of Schedule 4

Dated this ELEVENTH day of DECEMBER 2006.

(Signed)

Philomena Carnell

Delegate of the

Chief Executive Officer