CUSTOMS ACT 1901
CUSTOMS TARIFF ACT 1995
BY-LAW No. 1305083
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.
1. This by-law may be cited as Customs By-law No. 1305083.
2. This by-law shall take effect on and from 1 March 2013.
3. For the purposes of item 20 of Schedule 4 to the Customs Tariff Act 1995, goods that have either:
(a) been exported from Australia for repair or renovation and returned after repair or renovation; or
(b) are part of a batch repair process to replace goods exported from Australia for repair or renovation,
4. For the purposes of paragraph 3, a “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. The application of item 20 to the goods in paragraph 3 is subject to 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.
6. For the purposes of paragraph 5(c), goods that have “reached the end of their effective operational life” include goods which are worn out or not otherwise capable of being repaired or renovated.
7. 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 twentieth day of February 2013.
Delegate of the
Chief Executive Officer