29Goods exported from Australia for repair or renovation and returned after repair or renovation or part of a batch repair process to replace goods exported from Australia for repair or renovation (item 20)

29 Goods exported from Australia for repair or renovation and returned after repair or renovation or part of a batch repair process to replace goods exported from Australia for repair or renovation (item 20)

By-law (1) This section may be cited as Customs By‑law No. 2300045. Prescribed goods (2) For the purposes of item 20, each of the following are goods to which that item applies: (a) goods that have been exported from Australia for repair or renovation and returned after repair or renovation; (b) goods that are part of a batch repair process to replace goods exported from Australia for repair or renovation.

Conditions

(3) Item 20 applies to those goods covered by subsection (2) subject to all of 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; (c) the exported goods have not reached the end of their effective operational life; (d) item 16, 18 or 19 of Schedule 4 to the Customs Tariff Act 1995 do not apply to the returned goods; (e) the duty on the returned goods is worked out by reference to a percentage of the value of the goods under a Schedule to the Customs Tariff Act 1995 referred to in paragraph (d) of the description of goods in item 20 of Schedule 4 to that Act. Interpretative provisions (4) In this section:

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.

(5) Without limiting paragraph (3)(c), goods that have reached the end of their effective operational life includes if the goods are worn out or are not otherwise capable of being repaired or renovated.