Commonwealth legislation

Customs By-law No. 1303868

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This Act has been repealed and is no longer in force. It is retained for historical reference.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 gives customs duty concessions (reduced or zero import tax) on specific textile fabrics used in clothing manufacturing.

What it covers:

Fabrics classified under tariff heading 5903 (these are textile fabrics coated with plastics, like polyurethane-coated fabrics)

The catch (conditions):

The fabric must be used specifically as fusing lining (also called interfacing — the stiffening material sewn inside garment parts to help them keep shape)
It must be used to make collars or cuffs for shirts or blouses only

Who benefits: Australian clothing manufacturers who import these specialty fabrics to make dress shirts and blouses. The by-law lowers their production costs by reducing the import duty on these specific inputs.

Why it exists: To support local manufacturing by making it cheaper to import specialized materials that may not be readily available domestically, provided they're used for specific garment components.

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. 1303868.

Customs By-law No. 1303868

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

SCHEDULE 4

BY-LAW No. 1303868

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. 1303868.
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 heading 5903 in Schedule 3 are prescribed.
The application of item 32 to the goods in paragraph 3 is subject to the condition that the fabric must be for use as fusing lining in the manufacture of collars or cuffs for shirts or blouses.
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. 1303868