Commonwealth legislation

Customs By-law No. 1303592

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This Act has been repealed and is no longer in force. It is retained for historical reference.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 provides customs duty concessions (reduced or zero import taxes) for specific industrial fabrics used to make sandpaper-like materials.

What it covers:

Fabrics classified under tariff headings 5903 or 5907 (textile fabrics coated with plastics or rubber)
Materials specially coated with abrasive powders including aluminium oxide, garnet, natural emery, or silicon carbide
These are used to manufacture emery cloth (abrasive fabric for sanding and smoothing surfaces)

Who it affects: Businesses importing coated fabrics to manufacture emery cloth or abrasive sanding products in Australia.

Why it matters: The concession reduces import costs for domestic manufacturers of abrasive materials, as these fabrics would otherwise attract standard customs duties under the general tariff.

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Current sections

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Customs By-law No. 1303592

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

SCHEDULE 4

BY-LAW No. 1303592

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. 1303592.
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 5903 or 5907 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 specially prepared or coated for use in the manufacture of emery cloth.
For the purposes of paragraph 4, emery cloth means fabric coated with any of the following abrasive substances, in powder or granular form:

(a) aluminium oxide;

(b) garnet;

(d) silicon carbide.

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. 1303592