Commonwealth legislation

Customs By-law No. 2100073

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Commonwealth

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legislative instrument

Plain English Summary

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Customs By‑Law No. 2100073 revokes an earlier by‑law and prescribes that goods imported into Australia for repair or alteration and intended for re‑export are to be treated as “under security” for the purposes of item 21, Schedule 4 of the Customs Tariff Act 1995.

This affects importers of such goods (excluding certain superyachts under By‑Law No. 2100072) by adding a security requirement; the by‑law does not set the form, amount, or provider of that security, which is governed by the Act and related instruments.

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Customs By-law No. 2100073

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CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

SCHEDULE 4

BY-LAW No. 2100073

I, Alison Neil, delegate of the Comptroller‑General of Customs, under section 271 of the Customs Act 1901:

1. revoke Customs By-Law No. 1304168; and

2. make the by-law set out in the Schedule to this instrument.

This instrument commences on 14 May 2021.

Dated this 6th day of May 2021.

[Signed]

Alison Neil

Delegate of the

Comptroller-General of Customs

THE SCHEDULE

Item 21

Schedule 4

1. This by-law may be cited as Customs By-law No. 2100073.

2. For the purposes of item 21 of Schedule 4 to the Customs Tariff Act 1995, goods, other than superyachts of a kind prescribed in Customs By-law No. 2100072, that are imported to Australia for repair or alteration, and are to be re-exported, are prescribed, under security.

3. 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.

Source text

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