Commonwealth legislation

Customs By-law No. 2019608

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This Act has been repealed and is no longer in force. It is retained for historical reference.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 this by-law does: This by-law specifies which medical and hygiene products qualify for concessional (reduced or zero) customs duty under Item 57 of Schedule 4 to the Customs Tariff Act 1995.

Who it affects: Importers of personal protective equipment (PPE), disinfectants, soaps, and COVID-19 testing supplies.

Key details: The by-law prescribes four categories of goods:

Personal protective equipment worn to limit transmission of organisms: face masks, gloves, gowns/clothes, and eye/face protection (goggles, glasses, visors, shields)
Disinfectant preparations (classified under tariff heading 3808), but specifically excluding hand sanitisers
Soaps
COVID-19 testing supplies: test kits, reagents, and viral transport media

Timing: The by-law took effect retrospectively from 1 February 2020, even though it was made on 29 April 2020. This allowed importers to benefit from concessional treatment for goods brought in during the early days of the COVID-19 pandemic.

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Customs By-law No. 2019608

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

SCHEDULE 4

BY-LAW No. 2019608

I, Alison Neil, delegate of the Comptroller‑General of Customs, under section 271 of the Customs Act 1901, make the by-law set out in the Schedule to this instrument.

This by-law shall be deemed to have taken effect on 1 February 2020.

Dated this 29th day of April 2020.

[Signed]

Alison Neil

Delegate of the

Comptroller-General of Customs

SCHEDULE

Item 57

Schedule 4

This by-law may be cited as Customs By-law No. 2019608.
This by-law shall be deemed to have taken effect on 1 February 2020.
For the purposes of Item 57 of Schedule 4 to the Customs Tariff Act 1995 (the Customs Tariff), the following medical or hygiene products are prescribed:

(a) any of the following equipment that, when worn, is capable of limiting the transmission of organisms to humans:

(i) face masks;

(ii) gloves;

(iii) clothes or gowns;

(iv) goggles, glasses, eye visors or face shields;

(b) disinfectant preparations classified to heading 3808 in Schedule 3 to the Customs Tariff, excluding hand sanitisers;

(d) COVID-19 test kits, reagents and viral transport media.

In this by-law, the “Customs Tariff Act 1995” means the Customs Tariff Act 1995, as amended or proposed to be altered.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 Customs By-law No. 2019608