Commonwealth legislation

Customs By-law No. 1303578

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This Act has been repealed and is no longer in force. It is retained for historical reference.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 specific types of synthetic and artificial woven fabrics—those classified under customs headings 5407, 5408, and 5512 through 5516—to qualify for a special customs duty rate under Item 32 of Schedule 4 to the Customs Tariff Act 1995.

Who it affects: Importers of textile fabrics and domestic manufacturers of table linen.

The condition: The concession only applies if the fabric is imported specifically for cutting up and manufacturing into hemmed or hemstitched table linen (finished tablecloths with sewn edges). If the fabric is intended for other uses, this by-law doesn't apply.

Why it matters: This reduces the import duty cost for raw materials used to make table linen, effectively subsidizing domestic production of those finished goods by making the inputs cheaper.

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. 1303578.

Customs By-law No. 1303578

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

SCHEDULE 4

BY-LAW No. 1303578

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 32

Schedule 4

This by-law may be cited as Customs By-law No. 1303578.
This by-law shall take effect on and from 1 March 2013.
For the purposes of item 32 of Schedule 4 to the Customs Tariff Act 1995, fabrics classified under headings 5407, 5408, 5512, 5513, 5514, 5515 or 5516 in Schedule 3 are prescribed.
The application of item 32 to the goods in paragraph 3 is subject to the condition that the fabric is for cutting up for the manufacture of hemmed or hemstitched table linen.
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 fourteenth 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. 1303578