Commonwealth legislation

Customs By-law No. 0900069

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

3/10 complexity

This by-law lets ACIS-registered Australian car manufacturers import prototype vehicles and parts for testing or development without paying customs duties upfront by lodging a security (bond or bank guarantee) with Customs. The goods must be re-exported, destroyed, or otherwise disposed of with Customs’ written approval within 12 months or the security is forfeited/ duty becomes payable—facilitating vehicle development while preventing permanent duty-free imports.

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Current sections

Direct links to the current provisions in Customs By-law No. 0900069.

Customs By-law No. 0900069

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

PART III OF SCHEDULE 4

BY-LAW No. 0900069

I, Benedict Joseph Hickey, 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

Item 41H

Part III of Schedule 4

This by-law may be cited as Customs By-law No. 0900069.
This by-law is deemed to have taken effect from 1 January 2009.
Item 41H in Part III of Schedule 4 to the Customs Tariff Act 1995 applies to goods (including prototype motor vehicles, and components for such vehicles) for use in the testing, quality control, manufacturing evaluation or engineering development of:

(a) motor vehicles designed or engineered, or to be designed or engineered, by a motor vehicle producer registered under the Automotive Competitiveness and Investment Scheme, set out in the ACIS Administration Act 1999; or

(b) components for inclusion in such motor vehicles;

if all of the conditions in clause 4 are satisfied.

The conditions referred to in clause 3 are as follows:

(a) the importer gives a security to the Collector; and

(b) within a period of 12 months from the date of entry for home consumption, or within such further period as the Collector may in writing allow, the goods are re-exported, destroyed or disposed of in a manner approved in writing by the Collector.

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 16th day of January 2009.

(Signed)

Benedict Joseph Hickey

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. 0900069