Customs By-law No. 9840020

Administered by Attorney-General's Department

Legislation au F2009B00218 ByLaws Not in force Legislative Instrument

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                               Customs Act 1901

 

 

                           Customs Tariff Act 1995

 

 

                            PART II OF SCHEDULE 4

 

 

                             BY-LAW No. 9840020

 

 

I, WAYNE ALLAN KATHAGE, 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 below.

 

Unless the context otherwise requires, where a description of goods is

specified in the by-law set out in the Schedule, 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 Schedule 3  

to the Customs Tariff Act 1995.

 

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. 9840020

 

 

                                                                  Item 27

                                                    Part II of Schedule 4

 

 

1. This by-law may be cited as Customs By-law No. 9840020.            

 

2. This by-law shall take effect on and from 22 October 1998.         

 

3. Item 27 in Part II of Schedule 4 to the Customs Tariff Act 1995    

   applies to fabric containing not less than 90% by weight of        

   natural fibres, being fabric the Collector Regional Director is satisfied is made by 

   one or more of the following processes, and by no other process:   

     (i) by hand;                                                     

    (ii) by non-mechanical, non-powered tools held in the hand; or    

   (iii) produced on hand or foot powered looms.                      

 

4. This by-law also applies to goods containing not less than 90%     

   by weight of natural fibres, made up from fabric or yarn, that     

   are hand crocheted, hand knitted, hand netted or hand woven,       

   being goods the Collector Regional Director is satisfied are made up by one or more  

   of the following processes, and by no other process:               

    (i) by hand;                                                      

   (ii) by non-mechanical, non-powered tools held in the hand.        

 

5. This by-law also applies to:                                       

   (1) textile fabric printed or dyed according to:                   

         (i) the traditional batik method;                            

        (ii) the traditional tie and dye method;                      

       (iii) the traditional hand block printing method;              

                                  2

 

 

        (iv) the traditional kalamkari printing method; or            

         (v) any other method of printing or dyeing that the          

             Collector Regional Director is satisfied is a traditional method in the    

             country of origin;                                       

 

   (2) goods made by hand from the fabrics specified in               

       subparagraph (1) above, being goods the Collector Regional Director is satisfied 

       are made by one or more of the following processes, and by no  

       other process:                                                 

        (i) by hand;                                                  

       (ii) by non-mechanical, non-powered tools held in the hand;    

 

   (3) garments printed or dyed by one of the methods specified in    

       subparagraph (1) above, after making up, being goods the       

       Collector Regional Director is satisfied are made by one or more of the following

       processes, and by no other process:                            

        (i) by hand;                                                  

       (ii) by non-mechanical, non-powered tools held in the hand.    

 

6. This by-law also applies to footwear, the produce or manufacture   

   of a Developing Country, classified under 6403.59.00 in            

   Schedule 3 to the Customs Tariff Act 1995, not incorporating       

   wedges or platforms, and having:                                   

     (i) outer soles of leather;                                      

    (ii) leather heels of a depth not exceeding 20 mm;                

   (iii) leather uppers without quarters; and                         

    (iv) a vamp comprising two or more separate straps,               

   being goods the Collector Regional Director is satisfied are made by one or more of  

   the following processes, and by no other process:                  

     (i) by hand;                                                     

    (ii) by non-mechanical, non-powered tools held in the hand;       

   (iii) by machines powered by foot or hand.                         

 

7. For the purposes of the operation of paragraph 4 or 5 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 shall be          

   disregarded.                                                       

 

8. This by-law does not apply to:                                     

   (a) curtains classified under 6303 in Schedule 3 to the            

       Customs Tariff Act 1995; or                                    

   (b) all towels, towelling and towelling products.                  

 

9. 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 12th day of October 1998.

 

 

 

 

 

 

 

 

WAYNE ALLAN KATHAGE

Delegate of the Chief Executive Officer

 

Overview

The Customs By-law No. 9840020, made under the authority of the Customs Act 1901, was enacted in 1998 to provide specific regulations concerning the tariff classification of certain goods, particularly focusing on natural fibre fabrics, traditional printed and dyed textiles, and footwear from developing countries. This by-law aims to ensure that these goods are appropriately classified and taxed according to their manufacturing processes and country of origin. The by-law was introduced to address the need for precise and detailed regulations regarding the customs duties applicable to goods made through traditional methods, as well as to prevent potential tariff fraud by ensuring that goods meet specific criteria. The enacting body was Wayne Allan Kathage, a delegate of the Chief Executive Officer, under section 271 of the Customs Act 1901. The policy objective is to streamline the customs process for these specific goods by clearly defining the conditions under which they qualify for preferential tariff treatment.

Scope and Application

Customs By-law No. 9840020 applies to a variety of goods and processes, particularly focusing on textiles and footwear originating from developing countries. It specifies that the by-law applies to fabric containing at least 90% natural fibres made through traditional processes such as hand-making or using non-mechanical tools, as well as to specific traditional dyeing and printing methods. This includes fabrics and garments printed or dyed according to traditional methods, and footwear produced under certain conditions in developing countries. The by-law also addresses the incorporation of minor materials or components essential for the goods' assembly or operation, which are to be disregarded. The application of this by-law is confined to the specific items detailed in the Customs Tariff Act 1995, excluding curtains and all towels, towelling, and towelling products. This by-law extends to the entire Commonwealth of Australia and is enforceable by the Collector or Regional Director, ensuring adherence to the specified traditional manufacturing processes.

Key Provisions

The Customs By-law No. 9840020, which comes into effect on 22 October 1998, outlines specific classifications and regulations for certain goods under the Customs Tariff Act 1995. This by-law applies to fabric containing at least 90% natural fibres that is made by hand or using non-mechanical, non-powered tools held in the hand, or produced on hand or foot-powered looms (Item 27, Part II of Schedule 4). It also includes goods made from such fabric or yarn that are hand crocheted, hand knitted, hand netted, or hand woven, using similar methods. Additionally, it covers fabric that has been printed or dyed using traditional methods, including batik, tie and dye, hand block printing, kalamkari, or any other traditional method recognised by the Collector Regional Director. Garments that are printed or dyed using these methods after being made up are also included. Footwear originating from a developing country, with specific characteristics such as leather outer soles, leather heels not exceeding 20mm in depth, leather uppers without quarters, and a vamp comprising two or more separate straps, are also subject to this by-law if made using the specified methods. The obligations imposed by this by-law require that the goods specified must be made exclusively by the methods outlined, such as by hand or using non-mechanical tools. For example, any fabric, yarn, or goods that incorporate materials or components essential for their assembly or normal operation are exempt from these requirements if they are minor in nature. Additionally, the by-law explicitly excludes certain items such as curtains and towels from its scope. Failure to comply with the requirements of this by-law may result in legal consequences. Although the by-law itself does not specify penalties, violations of the Customs Act 1901 or the Customs Tariff Act 1995 can lead to various civil and criminal penalties. For instance, under the Customs Act 1901, individuals or entities may face fines and imprisonment for offences such as making false statements, smuggling, and other customs-related violations. The specific penalties can vary depending on the nature and severity of the offence, and they can include substantial fines and lengthy periods of imprisonment for serious breaches.

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