Commonwealth legislation

Customs By-law No. 1303873

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

What this does: This by-law lets businesses import gelatin at a reduced customs duty rate (or duty-free) under Item 48 of Schedule 4 to the Customs Tariff Act 1995.

Who it affects: Pharmaceutical and supplement manufacturers who import gelatin classified under tariff code 3503.00.10.

The conditions: To get this concession, two boxes must be ticked:

The gelatin must actually be used to manufacture capsules (like medicine or supplement capsules)
The importer must provide security (a bond or financial guarantee) to the Collector of Customs as a promise that the goods will be used as claimed

Key details:

When it started: 1 March 2013
Legal power: Made under section 271 of the Customs Act 1901
What it covers: Gelatin (tariff subheading 3503.00.10) destined for capsule production

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Current sections

Direct links to the current provisions in Customs By-law No. 1303873.

Customs By-law No. 1303873

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

SCHEDULE 4

BY-LAW No. 1303873

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.

In the by-law set out in below, “security” means the security given (under section 42 of the Customs Act 1901) to, and to the satisfaction of, the Collector by the importer.

THE SCHEDULE

Item 48

Schedule 4

This by-law may be cited as Customs By-law No. 1303873.
This by-law shall take effect on and from 1 March 2013.
For the purposes of item 48 of Schedule 4 to the Customs Tariff Act 1995, gelatin, classified under subheading 3503.00.10 in Schedule 3 to the Customs Tariff Act 1995 is prescribed.
The application of item 48 to the goods in paragraph 3 is subject to the condition that the goods are for use in the manufacture of capsules, UNDER SECURITY.
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 twenty fifth 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. 1303873