Customs By-law Nos. 9140012, 9140013, 9140014, 9140015, 9140016 and 9140017 (Cth)

Case

1

CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1987

PARTS I AND III OF SCHEDULE 4

BY-LAWS NOS. 9140012 TO 9140017

I, JOHN ARNOLD BRIDGE, 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 Act1987 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. 9140012

Item 1A

Part I of Schedule 4

1. This by-law may be cited as Customs By-law No. 9140012.            

2. This by-law shall take effect on and from 1 July 1991.             

3. Item 1A in Part I of Schedule 4 to the Customs Tariff Act 1987      

applies to microforms of articles listed in items (i) to (iv)      

of Annex A of the United Nations Educational, Scientific and       

Cultural Organisation (UNESCO) Agreement on the Importation of     

Educational, Scientific and Cultural Materials or items (i) or     

(ii) of Annex A of the Protocol to the Agreement adopted by        

UNESCO at its 19th session in Nairobi in 1976 applies.             

4. For the purposes of this by-law, "microforms" is taken to mean     

an arrangement of images that are substantially reduced in size    

from the original form, such as microfilm, microfiche,             

microcards, or any other form of image reduction.                  

5. 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.     


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BY-LAW NO. 9140013

Item 1B

Part I of Schedule 4

1. This by-law may be cited as Customs By-law No. 9140013.            

2. This by-law shall take effect on and from 1 July 1991.             

3. Item 1B in Part I of Schedule 4 to the Customs Tariff Act 1987      

applies to collectors’ pieces and objects of art                   

consigned to galleries, museums and other institutions             

certified by the Commissioner for Taxation as being                

eligible for tax-deduction under s.78(1) (a) (xxvii) of the        

Income Tax Assessment Act 1936.

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.              

BY-LAW NO 9140014

Item 1C

Part I of Schedule 4

1. This by-law may be cited as Customs By-law No. 9140014.            

2. This by-law shall take effect on and from 1 July 1991.             

3. Item 1C in Part I of Schedule 4 to the Customs Tariff Act 1987      

applies to goods, being:  

(a) materials for programmed instruction, which may be             

presented in kit form, with the corresponding printed          

materials, including video cassettes and audio cassettes;      

(b) holograms for laser projection;                                 

(c) mock-ups or visualisations of abstract concepts such as        

molecular structures or mathematical formulae;                 

(d) multi-media kits;  

(e) patterns, models and wall charts for use exclusively for       

demonstrational purposes.  

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.  


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BY-LAW NO. 9140015

Item 1D

  Part I of Schedule 4

1. This by-law may be cited as Customs By-law No. 9140015.            

2. This by-law shall take effect on and from 1 July 1991.             

3. Item 1D in Part I of Schedule 4 to the Customs Tariff Act 1987      

applies to goods, being:  

(a) scientific instruments or apparatus, consigned to;             

(i) The Commonwealth Scientific and Industrial Research      

           Organisation, the Defence Science and Technology         

Organisation, or the Australian Nuclear Science          

Technology Organisation;  

(ii) higher education institutions within the meaning of      

the Employment, Education and Training Act 1988;         

(iii) technical and further education institutions that are    

certified in an instrument signed by the Minister for    

   Employment, Education and Training, to be technical      

and further education institutions within the meaning    

of the Employment, Education and Training Act 1988;      

(iv) schools directly or indirectly funded under the States   

Grants (Schools Assistance) Act 1984; or                 

(v) similar scientific or education institutions approved    

by the Minister for Industry, Technology and Commerce or 

by the Minister for Employment, Education and Training;  

and used under the control and responsibility of these         

institutions, and not intended to be re-sold;                  

(b) spare parts, components or accessories specially designed for  

use with the scientific instruments or apparatus included      

in (a) above;  

(c) tools specially designed for the maintenance, checking,        

gauging or repair of scientific instruments or apparatus       

included in (a) above.  

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.  


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BY-LAW NO. 9140016

Item 1E

  Part I of Schedule 4

1. This by-law may be cited as Customs By-law No. 9140016.            

2. This by-law shall take effect on and from 1 July 1991.             

3. Item 1E in Part I of Schedule 4 to the Customs Tariff Act 1987      

applies to goods specially designed for the employment or the      

educational, scientific, social or cultural advancement of         

people with disabilities, which are imported directly by           

organisations concerned with the welfare, education of, or         

provision of assistance to people with disabilities, being         

organisations which are:  

(a) organisations within the meaning of s.78(1)(a)(ii) of          

the Income Tax Assessment Act 1936; or  

(b) other organisations approved by the Minister for Industry,     

Technology and Commerce in consultation with the Minister      

for Community Services and Health;  

not including any organisation which is carried on for the         

purposes of profit or gain.  

4. For the purposes of this by-law, "people with disabilities"        

means people defined in s.8(1) of the Disability Services Act       

  1. .  

5. For the purposes of this by-law, goods shall be taken to be        

specially designed for people with disabilities if, because of     

the adaptation for the disability those goods are not used, or     

are not able to be used by people without disabilities, or are     

goods so adapted for use by the disabled that the cost to           

convert for use by people without disabilities would be            

prohibitive.  

6. 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.  

BY-LAW NO. 9140017

Item 54

  Part III of Schedule 4

1. This by-law may be cited as Customs By-law No. 9140017.            

2. This by-law shall take effect on and from 1 July 1991.             

3. Item 54 in Part III of Schedule 4 to the Customs Tariff Act 1987    

applies to goods classified under a heading or subheading          

specified in the Table below:      


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THE TABLE

3926.20.2            5405.00.00           5801.26.00           6114

4015.1               5406                 5801.31.00           6115

4015.90.10           5407                 5801.33.00           6117.20.00

4015.90.2            5408                 5801.34.00           6117.90.10

4104.10.00           5501.10.10           5801.35                    6117.90.20

4104.29.00           5501.20.10           5801.36.00           6117.90.40

4104.3               5501.30.10           5801.90                    6117.90.90

4105.19.00           5501.90.10           5802                 6201

4105.20.00           5508                 5803.90.10           6202

4106.19.00           5509                 5806.10.00           6203

4106.20.00           5510                 5806.20.00           6204

4107.10.00           5511                 5806.31.00           6205

4107.29.00           5512                 5806.32.00           6206

4107.90.00           5513                 5806.39.90           6207

4108.00.00           5514                 5807                 6208

4109.00.00           5515                 5808                 6209.10.10

4111.00.00           5516                 5810                 6209.10.20

4203.10                    5601.10.90           5811                 6209.10.90

4203.30.00           5602                 5902                 6209.20.10

4203.40                    5603.00.00           5903                 6209.20.20

4205.00.10           5604.20.10           5905.00.20           6209.20.90

4302.13.00           5604.90.10           5905.00.30           6209.30.10

4302.19.00           5606.00.90           5906.10.00           6209.30.20

4302.20.00           5607                 5906.91.90           6209.30.90

4302.30.00           5608.19.90           5906.99.00           6209.90.10

4303.10.00           5608.90.90           5907.00.00           6209.90.20

4304.00.10           5609.00.00           5908.00.00           6209.90.90

5007.10.10           5702.31.00           5909.00.10           6210

5007.90.10           5702.32.00           5910.00.00           6211.11.00

5106                 5702.39.10           5911                 6211.12.00

5107                 5702.39.90           6001                 6211.20.00

5108                 5702.41.90           6002                 6211.31.10

5109                 5702.42.90           6101                 6211.31.90

5110.00.00           5702.49.10           6102                 6211.32.10

5111                 5702.49.90           6103                 6211.32.90

5112                 5702.51.00           6104                 6211.33.10

5113.00.00           5702.52.00           6105                 6211.33.90

5204                 5702.59.90           6106                 6211.39.10

5205                 5702.91.90           6107                 6211.39.90

5206                 5702.92.90           6108                 6211.4

5207                 5702.99.90           6109                 6212

5208                 5703.10.00           6110                 6213

5209                 5703.20.00           6111.10.10           6215

5210                 5703.30.00           6111.10.90           6217.10.10

5211                 5703.90.90           6111.20.10           6217.90.10

5212                 5704                 6111.20.90           6217.90.40

5306.20.00           5705.00.10           6111.30.10           6217.90.50

5307                 5705.00.30           6111.30.20           6217.90.90

5401                 5705.00.90           6111.30.90           6301.10.00

5402.3               5801.10.10           6111.90.10           6301.20.00

5402.4               5801.10.99           6111.90.90           6301.30.90

5402.5               5801.21.10           6112                 6301.40.00

5402.6               5801.21.90           6113.00.11           6301.90.90

5403.20.00           5801.23.00           6113.00.13           6302.10.00

5403.3               5801.24.00           6113.00.19           6302.2

5403.4               5801.25.10           6113.00.20           6302.3

5404                 5801.25.90           6113.00.90           6302.40.00


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6302.51.90           6305.39.99           6402.19.00           6405.2

6302.52.00           6306                 6402.20                    6405.90.20

6302.53.00           6307.1               6402.30.00           6405.90.90

6302.59.00           6307.20.00           6402.91.90           6406.1

6302.60                    6307.90.10           6402.99.20           6406.20.00

6302.91.20           6307.90.2            6402.99.90           6406.91.00

6302.91.30           6307.90.30           6403.19.00           6406.99.20

6302.91.90           6307.90.49           6403.30.00           6406.99.9

6302.92.90           6307.90.9            6403.40.00           6501.00.00

6302.93.00           6308.00.90           6403.5               6503.00.00

6302.99.00           6401.10.00           6403.9               6505.90.10

6303                 6401.91.00           6404.11.90           6506.91.10

6304                 6401.92.20           6404.19.20           6506.99.10

6305.31.91           6401.92.90           6404.19.90           9404.30.00

6305.31.99           6401.99.20           6404.2               9404.90.00

6305.39.91           6401.99.90           6405.1

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.

Dated this 21st day of June 1991.

J.A. BRIDGE

Delegate of the Comptroller-General


of Customs

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