Commonwealth legislation

Customs By-law No. 1305083

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This Act has been repealed and is no longer in force. It is retained for historical reference.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 lets Australian businesses and individuals re-import goods sent overseas for repair or renovation without paying import duty. It covers both the return of the same repaired item and situations where an identical repaired replacement is swapped back in. Relief applies only if the goods were repaired (not transformed or upgraded) and were not exported as scrap. It prevents double taxation and supports competitiveness.

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Customs By-law No. 1305083

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

SCHEDULE 4

BY-LAW No. 1305083

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 20

Schedule 4

This by-law may be cited as Customs By-law No. 1305083.
This by-law shall take effect on and from 1 March 2013.
For the purposes of item 20 of Schedule 4 to the Customs Tariff Act 1995, goods that have either:

(a) been exported from Australia for repair or renovation and returned after repair or renovation; or

(b) are part of a batch repair process to replace goods exported from Australia for repair or renovation,

are prescribed.

For the purposes of paragraph 3, a “batch repair process” means a system of repairing or renovating goods whereby defective goods are exchanged for identical goods which have already undergone repair or renovation.
The application of item 20 to the goods in paragraph 3 is subject to the following conditions:

(a) the returned goods have not been subject to any process other than that required to effect the repair or renovation;

(b) the returned goods are not new or upgraded versions of the exported goods;

For the purposes of paragraph 5(c), goods that have “reached the end of their effective operational life” include goods which are worn out or not otherwise capable of being repaired or renovated.
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. 1305083