Commonwealth legislation

Customs By-law No. 1301120

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This Act has been repealed and is no longer in force. It is retained for historical reference.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 importers of oversized industrial machines split a single completed machine across multiple containers or vessels and still claim the concessional tariff (Item 45 of Schedule 4) as if it arrived intact. It prevents higher duties simply because size, weight, or transport method required separate consignments.

It applies only to original components of one machine (not spare or replacement parts) and covers splits caused by shipping constraints or the goods’ transport needs.

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Current sections

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Customs By-law No. 1301120

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

SCHEDULE 4

BY-LAW No. 1301120

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 45

Schedule 4

This by-law may be cited as Customs By-law No. 1301120.
This by-law shall take effect on and from 1 March 2013.
For the purposes of item 45 of Schedule 4 to the Customs Tariff Act 1995, goods being original components of a completed machine or equipment to which a single tariff classification applies, are prescribed.
The application of item 45 is subject to the following conditions:

(a) the goods were despatched to Australia as a single consignment but due to accidental circumstances were separated for shipment;

(b) the goods are of such a size, shape or weight that transport necessities demand separate shipment; or

Paragraph 3 does not apply to the following goods:

(a) replacement parts, components or spares used in modernising or refurbishing existing machinery or equipment;

(b) initial spare parts, maintenance tools and the like that may be supplied as part of an original shipment.

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 twentieth 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. 1301120