Customs By-law No. 1300533

Link to law:

BY-LAW No. 1300533
I, Geoff Johannes, delegate of the Chief Executive Officer, under section 271 of the Customs Act 1901 make the by-law set out in the Schedule below.
Item 17
Schedule 4
1.       This by-law may be cited as Customs By-law No. 1300533.
2.       This by-law shall take effect on and from 1 March 2013.
3.       For the purposes of item 17 of Schedule 4 to the Customs Tariff Act 1995, goods that have been exported from Australia and returned in an unaltered condition, being goods that have not been subject to treatment, repair, renovation, alteration or any other process, are prescribed.
4.       For the purposes of paragraph 3, “repair” does not include repairs undertaken for the preservation or maintenance of the goods.
5.       The application of item 17 to the goods in paragraph 3 does not include goods in respect of which:
(a)     that, at a time before they were exported, were excisable goods (within the meaning of the Excise Act 1901) in respect of which excise duty (payable under the Excise Tariff Act 1921) has not been paid;
(b)     any duties of the Commonwealth were payable at or prior to the date of exportation but which have not been paid;
(c)     a drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth.
6.       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 eleventh day of February 2013.
Geoff Johannes
Delegate of the
Chief Executive Officer
Read Entire Law on