Commonwealth legislation

Customs By-law No. 1303869

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

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What this does: This by-law gives special customs duty treatment to handmade carpets imported into Australia.

Who it affects: Businesses importing tufted carpets and textile floor coverings (classification code 5703 in the customs tariff).

The key rule: To qualify for this treatment, the carpets must be made using non-powered tufting machines held in the hand — meaning they must be genuinely handmade, not produced by electric or automated machinery.

Why it matters: This creates a legal distinction between handmade and machine-made carpets for tax/duty purposes, ensuring hand-crafted goods are classified correctly when entering Australia.

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Current sections

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Customs By-law No. 1303869

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

SCHEDULE 4

BY-LAW No. 1303869

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. 1303869.
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, tufted carpets and other textile floor coverings classified under heading 5703 in Schedule 3 are prescribed.
The application of item 32 to the goods in paragraph 3 is subject to the condition that the carpets and other textile floor coverings must be made by non-powered tufting machines held in the hand.
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. 1303869