Commonwealth legislation

Customs By-law No. 1303877

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

This by-law specifies types of coated paper that can be imported under a special customs tariff arrangement (Item 48 of Schedule 4 to the Customs Tariff Act 1995).

To qualify, the paper must meet three conditions:

Weight: No more than 67 grams per square metre (lightweight paper)
Composition: More than 55% mechanical pulp (a type of wood pulp used in newsprint)
Purpose: Must be used to print newspapers, magazines, posters or similar printed materials

Additionally, importers must provide security (a financial guarantee or bond) to the Australian Border Force (called the 'Collector' in the legislation) to ensure compliance with these conditions.

This affects businesses importing coated paper for the printing industry, ensuring only specific lightweight, newsprint-grade paper receives the tariff treatment under Item 48.

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Customs By-law No. 1303877

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

SCHEDULE 4

BY-LAW No. 1303877

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. 1303877.
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 classified under headings 4810 or 4811 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 following conditions, that the goods:

(a) have a weight not exceeding 67 grams per square metre;

(b) contain more than 55% mechanical pulp; and

(c) are for use in the production of newspapers, periodicals, posters and other printed matter of a kind which, if imported, would be classified in Chapter 49 in Schedule 3 of the Customs Tariff Act 1995

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 twentieth 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. 1303877