Commonwealth legislation

Customs By-law No. 1304161

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

What this does: This by-law gives Australian exporters a customs duty exemption when their products need to return home for repairs or modifications before going back overseas.

Who it affects:

Australian manufacturers sending exported goods abroad that later need repair or alteration
Businesses temporarily importing Australian-made goods for servicing with the intention of re-exporting them

The three conditions: For the exemption to apply, the goods must:

Have been originally manufactured in Australia;
Be returning specifically for repair or alteration; and
Be intended for re-export after the work is done.

Why it matters: Without this by-law, Australian-made goods returning for repairs would be treated like any other import and hit with customs duty (import tax) a second time. This prevents exporters from being penalised for maintaining or upgrading their products.

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Current sections

Direct links to the current provisions in Customs By-law No. 1304161.

Customs By-law No. 1304161

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CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

SCHEDULE 4

BY-LAW No. 1304161

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 21

Schedule 4

1. This by-law may be cited as Customs By-law No. 1304161.

2. This by-law shall take effect on and from 1 March 2013.

3. For the purposes of item 21 of Schedule 4 to the Customs Tariff Act 1995, goods that are made in Australia that are returned to Australia for repair or alteration, and are to be re-exported, are prescribed.

4. 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 eleventh 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.