Commonwealth legislation

Customs By-law No. 1303876

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This Act has been repealed and is no longer in force. It is retained for historical reference.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 imported coated paper and paperboard qualify for a concessional customs rate when used to print magazines, provided the importer lodges security with Customs to prevent diversion.

It limits “magazine” to regular, twice-yearly publications (excluding newspapers, comics, in‑house journals, ads, inserts and government publications); if paper is misused the security is forfeited and full duty is payable. The aim is to lower costs for Australian publishers while preventing abuse.

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Current sections

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Customs By-law No. 1303876

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

SCHEDULE 4

BY-LAW No. 1303876

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. 1303876.
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, coated paper and coated paperboard classified under headings 4810 or 4811 in Schedule 3 to the Customs Tariff Act 1995 are 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 production of magazines which, if imported, would be classified under subheading 4902.90.00 in Schedule 3 to the Customs Tariff Act 1995, UNDER SECURITY.
1. For the purposes of paragraph 4, the term “magazines”:
(a) means one issue in a continuous series under the same title published at regular intervals but at least half yearly; and

(b) does not include any of the following:

(i) comics;

(ii) newspapers;

(iii) staff journals;

(iv) magazines issued primarily for publicity or promotional purposes;

(v) Federal, State or Territorial Government magazines; or

(vi) inserts for the publications listed at paragraphs (i) to (v) above.
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. 1303876