Commonwealth legislation

Customs By-law No. 1325719

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

What it does: This by-law allows businesses to import specific types of paper and cardboard (classified under tariff headings 4810 and 4811) without paying customs duties immediately, provided these materials are used to manufacture flip-top cigarette packaging. Instead of upfront payment, importers must provide a security — a financial guarantee or bond — to the Australian Border Force (represented by the "Collector"). This ensures the government can collect owed duties if the goods aren't used for their intended purpose.

Who it affects: Importers and manufacturers of cigarette packaging materials, specifically those bringing in paper or paperboard for flip-top cigarette boxes.

Why it matters: It reduces upfront costs for manufacturers by deferring duty payments until the goods are processed or exported, while protecting government revenue through the security requirement.

JSON API

Deep dive

Want the full deep dive?

Zoe can write the in-depth analysis on top of the summary above: how it works, who it affects and what each part actually does.

Current sections

Direct links to the current provisions in Customs By-law No. 1325719.

Customs By-law No. 1325719

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

SCHEDULE 4

BY-LAW No. 1325719

I, Alison Neil, 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 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. 1325719.
This by-law shall take effect on 29 August 2013.
For the purposes of item 48 of Schedule 4 to the Customs Tariff Act 1995, paper and paperboard classified under headings 4810 or 4811 of Schedule 3 of the Customs Tariff Act 1995 for use in the manufacture of flip-top cigarette packaging are prescribed, 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 19th day of August 2013.

(Signed)

Alison Neil

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. 1325719