Customs Act 1901
Customs Tariff Act 1995
PART II OF SCHEDULE 4
BY-LAW No. 9740019
I, LESLIE GEORGE JONES, 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 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 to
which that by-law applies by virtue of that description are such goods
to which that description would apply if it were specified in the
tariff classification in Schedule 3 to the Customs Tariff Act 1995
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 1995 that applies to those goods to which
that reference in that by-law applies.
I am of the opinion that the goods specified in Customs By-law
No. 9740019 are of insubstantial value and that the duties that would
otherwise be payable but for that by-law are insubstantial.
THE SCHEDULE
BY-LAW NO. 9740019
Item 32B
Part II of Schedule 4
1. This by-law may be cited as Customs By-law No. 9740019.
2. This by-law shall take effect on and from 17 September 1997.
3. Item 32B in Part II of Schedule 4 to the Customs Tariff Act 1995
applies to unsolicited gifts of a non-recurring nature sent to
an individual in Australia by or on behalf of an individual
outside Australia, being goods, or part thereof, to a maximum
value of $200 per consignment.
4. For the purposes of this by-law, "goods" does not include:
(a) tobacco products, as follows;
(i) in excess of 250 cigarettes; OR
(ii) in excess of 250 grams of cigars or tobacco
products, other than cigarettes;
(b) alcoholic liquor in excess of 1 litre;
(c) goods imported by a passenger arriving in Australia from
overseas;
(d) goods imported by a member of the crew of a ship or
aircraft arriving from overseas; OR
(e) goods forming part of a bulk order placed on the overseas
supplier.
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5. 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 17th day of September 1997.
LESLIE GEORGE JONES
Delegate of the Chief Executive Officer