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

Administered by Attorney-General's Department

Legislation au F2006B01124 ByLaws Not in force Legislative Instrument

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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

 

Overview

The Customs Tariff (Amendment) By-laws 1991 were made under the authority of the Customs Act 1901, as amended, and the Customs Tariff Act 1987, as amended, to refine the tariff classifications for certain imported goods. Enacted by the delegate of the Comptroller-General of Customs, these by-laws address specific issues in the classification and tariff application for microforms, collectors' pieces, educational materials, scientific instruments, and goods for people with disabilities, ensuring accurate and equitable application of customs duties. The by-laws specify how certain goods should be classified under the Customs Tariff, with the aim of ensuring that the appropriate tariff rates are applied according to the intended use and destination of the goods.

Scope and Application

The Customs By-laws No. 9140012 to 9140017, made under the authority of the Customs Act 1901 and the Customs Tariff Act 1987, apply to specific goods and entities for the purposes of tariff classification and duty imposition. By-law No. 9140012 pertains to microforms of educational, scientific, and cultural materials, as defined by the United Nations Educational, Scientific and Cultural Organisation (UNESCO) Agreement. By-law No. 9140013 applies to collectors’ pieces and objects of art consigned to galleries, museums, and institutions certified by the Commissioner for Taxation for tax deductions. By-law No. 9140014 applies to educational materials, including programmed instruction kits, holograms, multi-media kits, and models for demonstration purposes. By-law No. 9140015 applies to scientific instruments and apparatus consigned to specific scientific and educational institutions and their spare parts and tools. By-law No. 9140016 applies to goods designed for the employment or advancement of people with disabilities, imported by approved welfare, education, or assistance organisations. By-law No. 9140017 applies to a range of goods specified in a detailed table, categorising them under various tariff headings and subheadings. These by-laws collectively define the scope of goods subject to particular tariff treatments and duties, and their application is limited to the entities and goods specifically described within the by-laws.

Key Provisions

The legislative instrument provides a series of Customs by-laws, numbered from 9140012 to 9140017, which apply to specific goods as defined in Parts I and III of Schedule 4 of the Customs Tariff Act 1987. These by-laws came into effect on 1 July 1991. Customs By-law No. 9140012 applies to microforms of articles listed in Annexes A of the UNESCO Agreement and its Protocol, which are substantially reduced in size from their original form. Customs By-law No. 9140013 applies to collectors’ pieces and objects of art consigned to certified institutions eligible for tax deductions. Customs By-law No. 9140014 applies to educational and scientific materials such as programmed instruction kits, holograms, multi-media kits, and patterns or models for demonstrational purposes. Customs By-law No. 9140015 applies to scientific instruments or apparatus consigned to approved scientific or educational institutions, along with specially designed spare parts and tools for these instruments. Customs By-law No. 9140016 applies to goods specially designed for people with disabilities imported by welfare or educational organisations. Customs By-law No. 9140017 applies to goods classified under specific headings or subheadings as listed in the table accompanying the by-law. The Customs by-laws impose specific obligations on the parties involved in the importation of the goods mentioned. Importers must ensure that the goods imported fall within the descriptions specified in the respective by-laws. For example, importers must verify that microforms imported under By-law No. 9140012 are indeed substantially reduced in size from their original form. Similarly, importers of scientific instruments under By-law No. 9140015 must ensure the instruments are consigned to approved institutions and are not intended for resale. Compliance with these by-laws is critical for avoiding penalties and ensuring that the importation process is legitimate and tax-compliant. Breach of these Customs by-laws may result in various civil and criminal consequences. The Customs Act 1901 and the Customs Tariff Act 1987 provide for penalties, which may include fines and imprisonment. The severity of the penalty depends on the nature and extent of the breach. For instance, importing goods that do not meet the specifications outlined in the by-laws may result in fines, and in severe cases, imprisonment. Additionally, failure to comply with the by-laws may lead to the seizure of the imported goods, which can have significant financial implications for the importer.

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