Commonwealth legislation

Customs By-law No. 1303608

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

1/10 complexity

This by-law determines when imported handkerchiefs can qualify for special customs duty treatment under Item 32 of Schedule 4 to the Customs Tariff Act 1995.

What it covers Handkerchiefs classified under tariff heading 6213 (which covers textile handkerchiefs).

The rules To access the duty concession, the handkerchiefs must meet two conditions:

Imported in packs containing 60 or more handkerchiefs
All of one design and/or colour
Not packaged for retail sale (meaning they are for wholesale or commercial distribution, not individual shop shelves)

Why this matters This creates a distinction between bulk commercial imports and retail-ready goods. Businesses importing large quantities of identical handkerchiefs for distribution or manufacturing can access lower or zero duty rates, while standard consumer retail imports are excluded from this benefit.

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Current sections

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Customs By-law No. 1303608

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

SCHEDULE 4

BY-LAW No. 1303608

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. 1303608.
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, handkerchiefs classified under heading 6213 in Schedule 3 are prescribed.
The application of item 32 to the goods in paragraph 3 is subject to the following conditions:

(a) the handkerchiefs are imported in packs containing 60 or more handkerchiefs of one design and/or colour; and

(b) the handkerchiefs are not put up for retail sale.

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. 1303608