Customs By-law No. 9440015 (Cth)
CUSTOMS ACT 1901
CUSTOMS TARIFF ACT 1987
PART III OF SCHEDULE 4
BY-LAW NO. 9440015
I, ROGER RALPH HOWLAND, delegate of the Comptroller-General of Customs
for the purposes of section 271 of the Customs Act 1901, hereby make
the by-law set out in Schedule 1, and revoke the by-laws set out in
Schedule 2.
Unless the context otherwise requires, where a description of goods is
specified in the by-law set out in Schedule 1, the goods that fall
within that by-law by virtue of that description are such goods as
would fall within that description if it were specified in the
tariff classification in Schedule 3 to the Customs Tariff Act 1987
that applies to those goods.
Unless the context otherwise requires, any word or phrase used in a
reference in the by-law set out in Schedule 1 has the same meaning as
if it were used in the tariff classification in Schedule 3 to the
Customs Tariff Act 1987 that applies to those goods to which that
reference in that by-law applies.
SCHEDULE 1
BY-LAW NO. 9440015
Item 39A
Part III of Schedule 4
1. This by-law may be cited as Customs By-law No. 9440015.
2. This by-law shall take effect on and from 20 April 1994.
3. Item 39A in Part III of Schedule 4 to the Customs Tariff Act 1987
applies to coated paper and coated paperboard for use in the
production of magazines which, if imported would be classified
under subheading 4902.90.00 in Schedule 3 to the Customs Tariff Act
1987, being one issue in a continuous series under the same title
at regular intervals but at least half yearly, other than coated
paper and coated paperboard for use in the production of any of the
following:
(a) comics;
(b) newspapers;
(c) staff journals;
(d) magazines issued primarily for publicity or promotional
purposes;
(e) Federal, State or Territorial Government magazines;
(f) inserts for the publications listed at (a) to (e) above,
under security.
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4. For the purposes of this by-law, the "Customs Tariff Act 1987"
means the Customs Tariff Act 1987, as amended or proposed to be
altered.
SCHEDULE 2
1. Customs By-laws Nos. 8255193, 8255204, 8735184, 8736001, 8736004,
8736005, 8736006 and 8736007 published in Gazette No. TC 88/1 of
13 January 1988, are revoked on and from 20 April 1994.
Dated this 13 day of April 1994
ROGER RALPH HOWLAND
Delegate of the Comptroller-
General of Customs
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