Commonwealth legislation

Customs By-law No. 1303865

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

3/10 complexity

This by-law lets certain imported cotton fabrics qualify for concessional (reduced or zero) customs duty if they meet content and use limits—affecting importers, textile wholesalers, manufacturers and customs brokers.

To qualify the fabric must be within specific tariff classifications, contain under 20% synthetic fibres and under 20% wool by weight, and not be used for bed linen (sheets, pillowcases, quilt covers, bed ruffles). Empty fabric shells for fillable pillows are excluded from the “pillowcase” ban and can qualify.

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Current sections

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Customs By-law No. 1303865

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

SCHEDULE 4

BY-LAW No. 1303865

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. 1303865.
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 5208, 5210 or subheading 5212.1 in Schedule 3 are prescribed.
The application of item 32 to the goods in paragraph 3 is subject to the following conditions that the fabric:

(a) contains less than 20% by weight of man-made fibres;

(b) contains less than 20% by weight of wool; and

(c) is not used in the making up of bed linen.
For the purposes of paragraph 4, “bed linen” includes bed sheeting, pillow cases, bolster cases, continental quilt covers and bed ruffles.
For the purposes of paragraph 5, “pillow cases” does not include permanent containers of a kind used solely or principally as pillows only after filling with feathers, kapok, plastic foam or like stuffing materials.
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. 1303865