Customs By-law No. 0540001 (Cth)

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

PART I OF SCHEDULE 4

BY-LAW NO. 0540001

I, GAIL JENNIFER BATMAN, delegate of the Chief Executive Officer for the purposes of section 271 of the Customs Act 1901, hereby make the by-law set out in the Schedule below.

Unless the context otherwise requires, any word or phrase used in a reference in the by-law set out in the Schedule has the same meaning as if it were used in the tariff classification in Schedule 3 to the Customs Tariff Act 1995 that applies to those goods to which that reference applies.

THE SCHEDULE

BY-LAW NO. 0540001

Item 15

Part I of Schedule 4

1. This by-law may be cited as Customs By-law No. 0540001.

1. This by-law takes effect on and from 1 February 2005.

1. Item 15 in Part I of Schedule 4 to the Customs Tariff Act 1995 applies to goods that are specified in Column 1 of the Table below (the Table) subject to:

(a)paragraph 4; and

(b)the exclusions and conditions, if any, set out in Column 2 opposite those goods.

1. The goods must:

(a)be imported as the accompanied baggage of an arriving person or purchased by an arriving person at an inwards duty free shop; and

(b)not be commercial goods; and

(c)not be motor vehicles or motor vehicle parts.

1. For the purposes of item 7 of the Table, one cigarette is taken to weigh 1 gram.

1. For the purposes of item 8 of the Table, the amount, in respect of a family that arrived in Australia on a flight or voyage, is the amount calculated in accordance with the formula:

($900 x A) + ($450 x C)

where:

A is the number of adults in the family who were on the flight or voyage; and

C is the number of children in the family who were on the flight or voyage.

1. In this by-law:

accompanied baggage means goods which:

(a)are carried or worn by an arriving person and are available for presentation to Customs at the time of his or her processing through Customs;  or

(b)are consigned to travel on the same ship or aircraft as the arriving person as baggage under a passenger’s ticket baggage allowance or as excess baggage, but which are loaded onto another ship or aircraft due to circumstances beyond the control of the passenger;  or

(c)are consigned to arrive on one of a group of Australian Defence Force operated ships or aircraft carrying out the joint task of transporting passengers and their baggage,

but does not include goods forwarded by post or consigned as freight by the arriving person whether or not they arrive on the same ship or aircraft;

adult means a person 18 years or over;

arriving person means a passenger or crew member who was on board a ship or aircraft which arrived in Australia from a place outside Australia;

child means a person who is under 18;

commercial goods means goods that:

(a)are intended to be used by the arriving person for a commercial purpose, including sale, lease, hire or exchange;  or

(b)are goods that have been imported in such a quantity that, having regard to their nature or durability, that quantity represents a commercial quantity;

family means a husband, wife, and, if any, their child who is, or children who are under the age of 18 years;

inwards duty free shop has the meaning given by section 96B of the Customs Act 1901;

GST has the meaning given by section 195-1 of the GST Act;

GST Act means the A New Tax System (Goods and Services Tax) Act 1999;

personal good means a good that is:

(a)the property of an arriving person; and

(b)suitable, and is intended, for use by the arriving person;

tobacco product means a cigarette, cigar or other product containing tobacco;

used, in relation to the expression “owned and used”, means being available for use for their intended purpose by the arriving person on a continuing basis in each country in which that person was residing on a long term basis.

THE TABLE

Column 1
Goods

Column 2
Conditions and Exclusions

Category:  Personal clothing, footwear and articles for personal hygiene/grooming

Item 1:           

Personal goods, as follows:

(a)   personal clothing of all kinds including footwear;

(b)   articles for personal hygiene or grooming.

Exclusion 1.1:

Excluding fur apparel and perfume concentrates. 

Column 1
Goods

Column 2
Conditions and Exclusions

Category:  Goods previously exported from Australia by the arriving person

Item 2: 

Personal goods, imported by an arriving person ordinarily domiciled in Australia that were exported from Australia when the person departed from Australia.

Exclusion 2.1: 

Excluding goods purchased duty free in Australia at an outwards duty free shop (within the meaning of section 96A of the Customs Act 1901).

Exclusion 2.2: 

Excluding goods that were an acquisition, the supply of which was a GST-free supply because of item 7 in the table in subsection 38-185(1) of the GST Act.

Exclusion 2.3:

Excluding goods in respect of which the arriving person is entitled to, and has claimed, a payment under Division 168 of the GST Act related to the export of the goods.

Category:  Goods to be exported from Australia later by the arriving person

Item 3:  

Personal goods, imported by an arriving person ordinarily domiciled outside Australia that the arriving person intends to export from Australia when the arriving person departs from Australia.

Category:  Goods owned and used overseas for more than 12 months

Item 4: 

Personal goods, including fur apparel, personal effects, furniture and household goods not covered by items 1 to 3.

Condition 4.1: 

Provided the goods have been owned and used overseas by the arriving person for a period of 12 months preceding the arriving person’s departure for Australia.

Exclusion 4.2:  

Excluding alcoholic beverages and tobacco products.

Category:  Alcoholic beverages

Item 5:  

Alcoholic beverages not exceeding 2,250 ml.

Condition 5.1:

The goods must be imported by an adult or purchased at an inwards duty free shop by an adult.

Exclusion 5.2:

Excluding all alcoholic beverages where the total quantity of alcoholic beverages imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds 2,250 ml.

Column 1

Goods

Column 2

Conditions and Exclusions

Category:  Tobacco products

Item 6:    

25 or less cigarettes.

Condition 6.1:

The goods must be in an opened packet in the possession of the adult who imported them.

Item 7:  

Tobacco products not exceeding 250 grams (excluding cigarettes covered by item (6)).

Condition 7.1:

The goods must be imported by an adult or purchased at an inwards duty free shop by an adult.

Exclusion 7.2:

Excluding all tobacco products where the total quantity of tobacco products imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds 250 grams (excluding cigarettes covered by item (6)).

Category:  Family - general goods not covered by any other category

Item 8:

Goods:

(a)   not covered by an item of the Table above; and

(b)   where the total value of all such goods imported by the members of a family (if any) and purchased by the members of the family at an inwards duty free shop (if any) does not exceed the amount calculated in accordance with paragraph 6 above.

Condition 8.1: 

The goods must be imported by a member of a family or purchased at an inwards duty free shop by a member of a family.
Condition 8.2:  
The members of the family must be passengers who arrived in Australia on the same flight or voyage.

Exclusion 8.3:

Excluding alcoholic beverages and tobacco products.

Exclusion 8.4:  

Excluding all goods where the total value of all such goods imported by the members of the family (if any) and purchased by the members of the family at an inwards duty free shop (if any) exceeds the amount calculated in accordance with paragraph 6 above.

Column 1

Goods

Column 2

Conditions and Exclusions

Category:  Adult (not travelling in family group) - general goods not covered by any other category

Item 9:    

Goods:

(a)   not covered by an item of the Table above; and

(b)   where the total value of such goods does not exceed $900.

Condition 9.1: 
The goods must be imported, or purchased at an inwards duty free shop, by an adult passenger who is not travelling on the flight or voyage with his or her family.

Exclusion 9.2:

Excluding alcoholic beverages and tobacco products.

Exclusion 9.3:  

Excluding all goods where the total value of all such goods imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds $900.

Category:  Children (not travelling in a family group) and crew members - general goods not covered by any other category

Item 10:  

Goods:

(a)   not covered by an item of the Table above; and

(b)   where the total value of such goods does not exceed $450.

Condition 10.1:

The goods must be imported, or purchased at an inwards duty free shop, by a crew member or a passenger who is a child who is not travelling on the flight or voyage with his or her family.

Exclusion 10.2:

Excluding alcoholic beverages and tobacco products.

Exclusion 10.3:

Excluding all goods where the total value of all such goods imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds $450.

1. 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-fourth day of January 2005.

GAIL JENNIFER BATMAN

Delegate of the Chief Executive Officer