Commonwealth legislation

Customs By-law No. 1301139

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This Act has been repealed and is no longer in force. It is retained for historical reference.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 rule allows scientific equipment and materials to be imported into Australia without paying customs duty (import taxes), provided they are part of an official science and technology cooperation agreement between Australia and another country.

Who it affects: Research institutions, universities, and scientists importing goods under international research partnerships.

The conditions: To get the duty exemption, one of two things must happen:

Option A: A senior Customs official (called the "Collector") gives written approval specifying exactly what is being imported and how it will be used; OR
Option B: The international agreement itself specifically states that the goods can enter Australia duty-free.

Why it matters: It removes financial barriers to international scientific collaboration by ensuring research equipment brought in under government-to-government deals isn't taxed as commercial imports.

JSON API

Deep dive

Want the full deep dive?

Zoe can write the in-depth analysis on top of the summary above: how it works, who it affects and what each part actually does.

Current sections

Direct links to the current provisions in Customs By-law No. 1301139.

Customs By-law No. 1301139

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

SCHEDULE 4

BY-LAW No. 1301139

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 1

Schedule 4

This by-law may be cited as Customs By-law No. 1301139.
This by-law shall take effect on and from 1 March 2013.
For the purposes of paragraph (b) of item 1 of Schedule 4 to the Customs Tariff

Act 1995, goods of a scientific nature that are covered by an agreement or arrangement to cooperate in the field of science and technology between the Government of Australia and the government of another country or other countries are prescribed.

Item 1 applies to the goods in paragraph 3 if either one of the following conditions is satisfied:

(a) the Collector approves in writing the kinds and quantities of goods to be imported, and the uses to which the goods are to be put; or

(b) the agreement or arrangement provides that the imported goods are to be allowed entry into Australia free of Customs duty.

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. 1301139