CUSTOMS ACT 1901
CUSTOMS TARIFF ACT 1995
BY-LAW No. 1305014
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. 1305014.
2. This by-law shall take effect on and from 1 March 2013.
3. For the purposes of item 27 in Schedule 4 to the Customs Tariff Act 1995, samples being:
(a) goods that are:
(i) of such dimensions that they are useless except for purposes of demonstration; or
(ii) rendered useless by acceptable forms of mutilation;
(b) accessories or ornaments for clothing that are limited to one of each size and affixed to cards or put up as samples in the manner usual in commercial trade;
(c) non-consumable goods without mutilation where one sample of any one line is imported of a value not exceeding $2 each (or each set);
(d) consumable goods, which are destroyed on eating or drinking, testing or analysis or the like:
(i) of a value not exceeding $2 for each sample, providing each sample is a different product; or
(ii) of a value for any one consignment of the same product not exceeding $2;
(e) goods of a kind and in quantities approved by the Collector, for distribution free of charge at an event approved by the Collector in terms of Annex B.1 of the Convention on Temporary Admission (known as the Istanbul Convention); or
(f) goods solely of overseas origin, incorporating or consisting of printed matter, put up as or in sample books designed for soliciting orders for the importation of the goods represented,
4. For the purposes of paragraph 3(e), “goods” does not include goods which, if produced or manufactured in Australia, would be subject to excise duty.
5. For the purposes of paragraph 3(a)(ii), the following are the acceptable forms of mutilation for the goods listed below:
(a) for china or glass - the chipping of a sliver in a prominent place on each article;
(b) for footwear - complete perforation of the sole to the extent that the footwear is no longer suitable for wear, but still suitable for demonstration purposes;
(c) for paper products - the indelible marking of the word “Specimen” or other suitable words in a prominent place on each article so as to render them unserviceable;
(d) for clothing:
(i) the article to be mutilated by 0.5 cm perforation each 30 cm in a horizontal or vertical direction or, at the importer's option, in a more severe manner by cutting; or
(ii) the indelible marking of the word “Sample” or other suitable words in a prominent place on each article so as to make them unserviceable; or
(e) other forms of mutilation that render the goods useless except for use as a sample.
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 twenty fifth day of February 2013.
Delegate of the
Chief Executive Officer