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 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. 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.
2
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.
3
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.
4
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
1986.
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:
5
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
6
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