Customs By-law No. 0540004 (Cth)

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

PART II OF SCHEDULE 4

BY-LAW NO. 0540004

I, LIONEL BARRIE WOODWARD, Chief Executive Officer of Customs, under 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. 0540004

1)    This by-law may be cited as Customs By-Law No. 0540004.

2)    This by-law shall take effect on and from 8 October 2005.

3) Item 32B in Part II of Schedule 4 to the Customs Tariff Act 1995 applies to:

a)    subject to clause 4 of this by-law, a consignment of goods imported into Australia, the customs value of which does not exceed $1,000; and

b)    subject to clause 5 of this by-law:

(i)    a consignment of goods imported into Australia by post, the customs        value of which does not exceed $1,000 and on which the combined        duty and GST, if any, that would otherwise be payable does not exceed $50;        or

(ii)   a consignment of goods imported into Australia otherwise than by post,            the customs value of which does not exceed $250 and on which the                combined duty and GST, if any, that would otherwise be payable does         not exceed $50.

4)    Paragraph 3(a) only applies to goods that:

a)    are on board a ship or aircraft that is due to arrive at its first port in Australia from a place outside Australia at or after the import cut-over time; or

b)    were on board a ship or aircraft that has arrived at its first port in Australia from a place outside Australia if the ship or aircraft was due to arrive at that port or airport at or after the import cut-over time; or

c)    are or were on board a ship or aircraft that arrives at its first port or airport in Australia from a place outside Australia at or after the turn-off time.

5)    Paragraph 3(b) only applies to goods that:

a)    are on board a ship or aircraft that is due to arrive at its first port in Australia from a place outside Australia before the import cut-over time; or

b)    were on board a ship or aircraft that has arrived at its first port in Australia from a place outside Australia if the ship or aircraft was due to arrive at that port or airport before the import cut-over time, unless the ship or aircraft arrives at or after turn-off time.

6)    In this by-law, “goods” does not include:

a)tobacco, tobacco products or alcoholic beverages;

b)goods imported by a passenger or a member of the crew of a ship or aircraft arriving in Australia from a place outside Australia; or

c)goods forming part of a bulk order.

7)    In this by-law:

a)    the “Customs Tariff Act 1995” means the Customs Tariff Act 1995, as amended or proposed to be altered.

b) “customs value” has the same meaning as in section 154 of the Customs Act 1901.

c)    “import cut-over time” has the same meaning as in section 5 of the Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2004.

d)    “turn-off time” has the same meaning as in section 6 of the Customs Legislation Amendment (Application of International Trade Modernisation and Other Measures) Act 2004.

8)    By-law No. 0040020 is revoked.

Dated: 7 October 2005

LIONEL BARRIE WOODWARD

Chief Executive Officer