Commonwealth legislation

Customs By-law No. 2100084

In ForceCTH

Jurisdiction

Commonwealth

Collection

legislative instrument

Plain English Summary

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This by-law makes certain motor vehicles and components used in testing, quality control, manufacturing, evaluation or engineering development of vehicles that were designed or are being designed in Australia by a person registered under the Automotive Transformation Scheme on 30 March 2021 eligible for item 39A treatment under security (cl.2). Importers must export, destroy or obtain Collector‑approved disposal within 12 months of entry (or a longer period if a Collector allows) (cl.3).

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Customs By-law No. 2100084

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

SCHEDULE 4

BY-LAW No. 2100084

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 commences on 1 April 2021.

Dated this 26th day of March 2021.

[Signed]

Alison Neil

Delegate of the

Comptroller-General of Customs

SCHEDULE

Item 39A

Schedule 4

This by-law may be cited as Customs By-law No. 2100084.
For the purposes of item 39A of Schedule 4 to the Customs Tariff Act 1995, motor vehicles and components for motor vehicles for use in testing, quality control, manufacturing, evaluation or engineering development of:

(a) motor vehicles designed or engineered, or in the process of being designed or engineered, in Australia by a person who was registered as an automotive service provider under the Automotive Transformation Scheme (within the meaning of the Automotive Transformation Scheme Act 2009) on 30 March 2021; or

(b) components for inclusion in such motor vehicles;

are prescribed, under security.

3 The application of item 39A to the goods in paragraph 2 is subject to the condition that, within a period of twelve months from the date of entry for home consumption, or within such further period as a Collector may in writing allow, the goods are:

(a) exported;

(b) destroyed; or

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. 2100084