Commonwealth legislation

Customs By-law No. 1305011

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This Act has been repealed and is no longer in force. It is retained for historical reference.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 creates a $1,000 low‑value threshold for imports: most goods valued below $1,000 are exempt from customs duty (the customs value must be under $1,000.01 to qualify). It affects individuals, businesses, online shoppers, freight forwarders and brokers.

Exclusions mean you still pay duty on alcohol and tobacco, passenger/crew baggage, and bulk commercial shipments. It determines when overseas purchases face extra border charges.

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Current sections

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Customs By-law No. 1305011

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

SCHEDULE 4

BY-LAW No. 1305011

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 26

Schedule 4

This by-law may be cited as Customs By-law No. 1305011.
This by-law shall take effect on and from 1 March 2013.
For the purposes of item 26 in Schedule 4 to the Customs Tariff Act 1995, goods (other than goods referred to in paragraph 4) imported into Australia, the customs value of which is less than $1,000.01, are prescribed.
Paragraph 3 does not include:

(a) tobacco, tobacco products or alcoholic beverages;

(b) goods imported by a passenger or a member of the crew of a ship or aircraft arriving in Australia from a place outside Australia; or

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. 1305011