Commonwealth legislation

Customs By-law No. 1243719

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This Act has been repealed and is no longer in force. It is retained for historical reference.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 allows theatrical costumes and metal props to be imported into Australia without paying customs duty, provided they are only here temporarily for performances.

Who it affects: Theatre companies, touring productions, and event organisers importing costumes or metal stage props for shows.

How it works:

The goods must be for use in "theatrical representations" (plays, musicals, live shows)
They must be exported from Australia within 6 months of arrival (though Customs can grant written extensions)
You must provide evidence to Customs (the "Collector") proving the items actually left the country

Why it matters: Without this rule, international theatre productions touring Australia would need to pay import duties on costumes and props, even when taking them home afterwards. This creates a specific exemption under Australia's temporary importation scheme, making it cheaper to bring international shows to Australia.

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Current sections

Direct links to the current provisions in Customs By-law No. 1243719.

Customs By-law No. 1243719

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

SCHEDULE 4

BY-LAW No. 1243719

I, Geoff Johannes, 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 8

Schedule 4

This by-law may be cited as Customs By-law No. 1243719.
This by-law shall take effect on and from 1 March 2013.
For the purposes of paragraph (a) of item 8 of Schedule 4 to the Customs Tariff

Act 1995, the following goods are prescribed:

(a) theatrical costumes;

(b) props made of metal.

The application of paragraph (a) of item 8 to the goods in paragraph 3 is subject to the following conditions:

(a) the Collector must be satisfied that they are for use in theatrical representations;

(b) the goods must be exported from Australia within six months of their importation or such further period as the Collector may in writing allow; and

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 February 2013.

(Signed)

Geoff Johannes

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. 1243719