Commonwealth legislation

Customs By-law No. 1303584

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

4/10 complexity

This by-law lets importers claim reduced customs duty on certain synthetic or cotton fabrics (specified tariff headings) containing under 20% wool when they’re used to manufacture formal men’s accessories. Eligible fabrics must be multi-coloured woven, printed (excluding non‑fast, functional or minimal prints), or narrow width (≤76 cm). The concession only applies when the material is made into cummerbunds, neck‑ties, or matching tie/handkerchief sets; use as interlining or for other products disqualifies it.

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Customs By-law No. 1303584

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

SCHEDULE 4

BY-LAW No. 1303584

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. 1303584.
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 following conditions:

(a) the fabric must contain less than 20% by weight of wool;

(b) the fabric must be:

(i) multi-coloured woven;

(ii) printed; or

(iii) imported in widths not exceeding 76 cm; and

(c) the fabric must be used in the manufacture of:

(i) cummerbunds;

(ii) neck ties; or

(iii) sets consisting of a neck tie and a decorative pocket handkerchief made from the same fabric.
For the purposes of paragraph 4, the following fabrics are not printed:

(a) fabrics printed with dyes, pigments or colours that are not fast to light or laundering;

(b) fabrics bearing designs of a utility nature, that is, not of an ornamental or decorative nature;

(c) fabrics printed to such a small degree or at such infrequent intervals that, having regard to the remaining area of the fabric, the printing is nominal.

For the purposes of paragraph 4, “used” does not include use as an interlining.
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. 1303584