Customs By-law Nos. 8840053 and 8840054 (Cth)
CUSTOMS ACT 1901
CUSTOMS TARIFF ACT 1987
PART II OF SCHEDULE 4
BY-LAWS NOS. 8840053 AND 8840054
I, COLIN F. VASSAROTTI, delegate of the Comptroller-General of Customs for the purposes of section 271 of the Customs Act 1901, hereby make the by-laws set out in the Schedule hereto.
Unless the context otherwise requires, where a description of goods is specified in a by-law set out in the Schedule hereto, 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 a by-law set out in the Schedule hereto, 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.
THE SCHEDULE
BY-LAW NO. 8840053
1. This by-law may be cited as Customs By-law No. 8840053.
2. This by-law shall take effect on and from 1 January 1988.
3. Item 27 in Part II of Schedule 4 to the Customs Tariff Act 1987
applies to handicrafts that the Collector is satisfied:
(a) are made by one or more of the following processes,
and by no other process:
(i) by hand;
(ii) by tools held in the hand;
(iii) by machines powered by foot or hand; and
(b) are wholly or in chief part by weight of materials
traditionally used in the production of handicrafts;
and
(c) have attained, by reason of being hand-made, an artistic or
decorative character generally comparable with traditional
hand-made products of the country in which the goods were
made.
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4. For the purposes of the operation of paragraph 3 in relation to
goods, the incorporation or inclusion in the goods of materials
or components of a minor nature that are essential to the
assembly or normal operation of the goods, but do not contribute
to the decoration, artistry or character of the goods, shall be
disregarded.
5. This by-law does not apply to goods that:
(a) are included in a class of goods specified in column 1 of
the Table below; and
(b) are not included in the class of goods (if any) specified
in column 2 of that Table opposite the class of goods in
which those goods are included.
THE TABLE
Column 1 Column 2
Excluded Goods Included Goods
(1) Goods, as follows:
(a) fabrics and articles
made up from fabric
or yarn;
(b) clothing;
(c) footwear and parts
thereof
(2) Jewellery classified
under 7113, 7115 or
7116 of Schedule 3
(3) Imitation jewellery Handicrafts, being beads put
classified under 7117 up as necklaces, bracelets
of Schedule 3 or anklets
Handicrafts made up from
naturally occuring products
or materials, with or
without metal fittings
(4) Furniture and parts Handicrafts in which the
thereof, classified artistic or decorative
under 9401 or 9403 character is achieved by
of Schedule 3 inlaid work or by carved
designs carried out by hand.
6. For the purposes of this by-law, the "Customs Tariff Act 1987"
means the Customs Tariff Act 1987, as amended from time to time.
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BY-LAW NO. 8840054
1. This by-law may be cited as Customs By-law No. 8840054.
2. This by-law shall take effect on and from 1 January 1988.
3. Item 27 in Part II of Schedule 4 to the Customs Tariff Act 1987
applies to handicrafts that are:
(a) fabric and articles made up from fabric or yarn, that are hand
crocheted, hand knitted, hand netted or hand woven and contain
not less than 90% by weight of natural fibres; or
(b) footwear and clothing not being goods made up from fabric or
yarn, that are wholly, or in chief part by weight, of natural
materials,
being goods that the Collector is satisfied are made by one or more
of the following processes, and by no other process:
(i) by hand;
(ii) by tools held in the hand;
(iii) by machines powered by foot or hand.
4. This by-law also applies to -
(a) fabrics printed or dyed according to the traditional Batik
method; or
(b) goods made up from fabrics printed or dyed according to the
traditional Batik method, being goods that the Collector is
satisfied are made by one or more of the following processes,
and by no other process:
(i) by hand;
(ii) by tools held in the hand;
(iii) by machines powered by foot or hand.
5. For the purposes of the operation of paragraph 3 or 4 in
relation to goods, the corporation or inclusion in the goods
of materials or components of a minor nature that are essential
to the assembly or normal operation of the goods shall be
disregarded.
6. This by-law does not apply to -
(a) footwear having outer soles and uppers of leather;
(b) parts of footwear classified under 6406 of Schedule 3;
(c) towelling classified under 6001.2 of Schedule 3;
(d) knitted or crocheted towels classified under 6302.60.90,
6302.91.30, 6302.93.00 or 6302.99.00 of Schedule 3; or
(e) handicrafts to which a subitem in Schedule 5 is expressed to
apply.
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7. For the purpose of this by-law, the Customs Tariff Act 1987,
as amended from time to time.
Dated this tenth day of December 1987
C.F. VASSAROTTI
Delegate of the
Comptroller-General
of Customs
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