Customs By-law Nos. 9640082, 9640083, 9640084, 9640087, 9640088, 9640098, 9640100, 9640101 and 9640102

Administered by Attorney-General's Department

Legislation au F2009B00208 ByLaws Not in force Legislative Instrument

Legislation content

                          Customs Act 1901

                      Customs Tariff Act 1995

                       PART II OF SCHEDULE 4

              BY-LAWS NoS. 9640082 TO 9640084, 9640087 TO 9640088,

                       9640098 AND 9640100 TO 9640102

 

 

I, RICHARD JOHN JANECZKO, delegate of the Chief Executive Officer 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 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.

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-laws Nos. 9640082 to 9640084 and 9640088 are of insubstantial value.

I am of the opinion that the goods specified in Customs By-laws Nos. 9640087, 9640098 and 9640100 to 9640101 are of insubstantial value and that the duties that would otherwise be payable but for those by-laws are insubstantial.

 

                           THE SCHEDULE

 

                        BY-LAW NO. 9640082

 

 

                                                                  Item 32A

                                                     Part II of Schedule 4

 

 

1. This by-law may be cited as Customs By-law No. 9640082.            

 

2. This by-law shall take effect on and from 1 July 1996.             

 

3. Item 32A in Part II of Schedule 4 to the Customs Tariff Act 1995   

   applies to goods, as follows:                                      

   (a) a consignment of goods imported by post, the total value of    

       which does not exceed $1 000 and on which the combined duty    

       and sales tax, if any, that would otherwise be payable does    

       not exceed $50;                                                

   (b) a consignment of goods imported otherwise than by post, the    

       total value of which does not exceed $250 and on which the     

       combined duty and sales tax, if any, that would otherwise be   

       payable does not exceed $50.                                   


                                      2

 

 

4. For the purposes of paragraphs 3(a) and 3(b), "goods" does not     

   include:                                                           

   (a) tobacco, tobacco products or alcoholic beverages;              

   (b) goods imported by a passenger arriving in Australia from       

       overseas;                                                      

   (c) goods imported by a member of the crew of a ship or aircraft   

       arriving from overseas; or                                     

   (d) goods forming part of a bulk order.                            

 

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.                                                           

 

 

                        BY-LAW NO. 9640083

 

 

                                                                  Item 32A

                                                     Part II of Schedule 4

 

 

1. This by-law may be cited as Customs By-law No. 9640083.            

 

2. This by-law shall take effect on and from 1 July 1996.             

 

3. Item 32A 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 in excess of 250 grams;                       

   (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.                                                      

 

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.                                                           

 


                                     3

 

 

                        BY-LAW NO. 9640084

 

 

                                                                  Item 32A

                                                     Part II of Schedule 4

 

 

1. This by-law may be cited as Customs By-law No. 9640084.            

 

2. This by-law shall take effect on and from 1 July 1996.             

 

3. Subject to paragraphs 4 and 5 of this by-law, item 32A in Part II  

   of Schedule 4 to the Customs Tariff Act 1995 applies to:           

   (a) chemicals, where the total customs value of any one shipment   

       does not exceed $1 000 and the customs value of any one        

       chemical does not exceed $250; or                              

   (b) goods, other than chemicals, where the total customs value     

       of any one shipment does not exceed $1 000 and the customs     

       value of any one good does not exceed $500.                    

 

4. This by-law only applies to goods specified in paragraph 3 if      

   they:                                                              

   (a) are owned by a university, college, school or other            

       educational institution at the time of entry for home          

       consumption; and                                               

   (b) are for use for instructional purposes in the university,      

       college, school or other educational institution.              

 

5. Paragraph 3 of this by-law does not apply to goods to which a      

   Tariff Concession Order should not extend by operation of Customs  

   Regulation 185 and Schedule 2 to the Customs Regulations.          

 

6. 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.                                                           

 

 

                        BY-LAW NO. 9640087

 

 

                                                                 Item 32B

                                                    Part II of Schedule 4

 

 

1. This by-law may be cited as Customs By-law No. 9640087.            

 

2. This by-law shall take effect on and from 1 July 1996.             

 

3. Item 32B in Part II of Schedule 4 to the Customs Tariff Act 1995   

   applies to goods, as follows:                                      

   (a) a consignment of goods imported by post, the total value of    

       which does not exceed $1 000 and on which the combined duty    

       and sales tax, if any, that would otherwise be payable does    

       not exceed $50;                                                

   (b) a consignment of goods imported otherwise than by post, the    

       total value of which does not exceed $250 and on which the     

       combined duty and sales tax, if any, that would otherwise be   

       payable does not exceed $50.                                   

 

 

 

 

 

                                 4

 

 

4. For the purposes of paragraphs 3(a) and 3(b), "goods" does not     

   include:                                                           

   (a) tobacco, tobacco products or alcoholic beverages;              

   (b) goods imported by a passenger arriving in Australia from overseas;

   (c) goods imported by a member of the crew of a ship or aircraft   

       arriving from overseas; or                                     

   (d) goods forming part of a bulk order.                            

 

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.                                                           

 

 

                        BY-LAW NO. 9640088

 

 

                                                                  Item 32A

                                                     Part II of Schedule 4

 

1. This by-law may be cited as Customs By-law No. 9640088.            

 

2. This by-law shall take effect on and from 1 July 1996.             

 

3. Item 32A in Part II of Schedule 4 to the Customs Tariff Act 1995   

   applies to goods (other than alcoholic beverages, tobacco,         

   tobacco products or fuels) imported for an event approved by the   

   Regional Director in terms of Article 1 of either the Customs Convention   

   Concerning the Facilities for the Importation of Goods for Display 

   or Use at Exhibitions, Fairs, Meetings or Similar Events (the      

   Customs Convention), or Annex B.1 of the Convention on Temporary   

   Admission (known as the Istanbul Convention), of a kind and in such

   quantities as approved by the Regional Director in accordance with          

   subparagraph 1(b) or 1(c) of either Article 6 or Article 5 to those

   respective agreements.                                             

 

4. 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.                                                           

 

 

                        BY-LAW NO. 9640098

 

 

                                                                  Item 32B

                                                     Part II of Schedule 4

 

 

1. This by-law may be cited as Customs By-law No. 9640098.            

 

2. This by-law shall take effect on and from 1 July 1996.             

 

3. Item 32B in Part II of Schedule 4 to the Customs Tariff Act 1995   

   applies to goods (other than alcoholic beverages, tobacco,         

   tobacco products or fuels) imported for an event approved by the   

   Regional Director in terms of Article 1 of either the Customs Convention

   Concerning the Facilities for the Importation of Goods for Display 

   or Use at Exhibitions, Fairs, Meetings or Similar Events (the      

   Customs Convention), or Annex B.1 of the Convention on Temporary   

   Admission (known as the Istanbul Convention), of a kind and in such

   quantities as approved by the Regional Director in accordance with         

   subparagraph 1(b) or 1(c) of either Article 6 or Article 5 to those

   respective agreements.                                             

 

                                 5

 

 

4. 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.                                                           

 

 

                        BY-LAW NO. 9640100

 

 

                                                                  Item 32B

                                                     Part II of Schedule 4

 

 

1. This by-law may be cited as Customs By-law No. 9640100.            

 

2. This by-law shall take effect on and from 1 July 1996.             

 

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 in excess of 250 grams;                       

   (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.                                                      

 

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.                                                           

 

 

                        BY-LAW NO. 9640101

 

 

                                                                  Item 32B

                                                     Part II of Schedule 4

 

 

1. This by-law may be cited as Customs By-law No. 9640101.            

 

2. This by-law shall take effect on and from 1 July 1996.             

 

3. Subject to paragraphs 4 and 5 of this by-law, item 32B in Part II  

   of Schedule 4 to the Customs Tariff Act 1995 applies to:           

   (a) chemicals, where the total customs value of any one shipment   

       does not exceed $1 000 and the customs value of any one        

       chemical does not exceed $250; or                              

   (b) goods, other than chemicals, where the total customs value     

       of any one shipment does not exceed $1 000 and the customs     

       value of any one good does not exceed $500.                    


                                6

 

 

4. This by-law only applies to goods specified in paragraph 3 if      

   they:                                                              

   (a) are owned by a university, college, school or other            

       educational institution at the time of entry for home          

       consumption; and                                               

   (b) are for use for instructional purposes in the university,      

       college, school or other educational institution.              

 

5. Paragraph 3 of this by-law does not apply to goods to which a      

   Tariff Concession Order should not extend by operation of Customs  

   Regulation 185 and Schedule 2 to the Customs Regulations.          

 

6. 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.                                                           

 

 

                        BY-LAW NO. 9640102

 

 

                                                                  Item 33B

                                                     Part II of Schedule 4

 

 

1. This by-law may be cited as Customs By-law No. 9640102.            

 

2. This by-law shall take effect on and from 1 July 1996.             

 

3. Item 33B in Part II of Schedule 4 to the Customs Tariff Act 1995   

   applies to goods (other than alcoholic beverages, tobacco,         

   tobacco products or fuels) imported for an event approved by the   

   Regional Director in terms of Article 1 of either the Customs Convention   

   Concerning the Facilities for the Importation of Goods for Display 

   or Use at Exhibitions, Fairs, Meetings or Similar Events, or       

   Annex B.1 of the Convention on Temporary Admission (known as the   

   Istanbul Convention), of a kind and in such as quantities as       

   approved by the Regional Director in accordance with subparagraph 1(a) of   

   either Article 6 or Article 5 to those respective agreements.      

 

4. 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 13th day of June 1996.

 

 

 

 

 

Richard John Janeczko

Delegate of the Chief Executive Officer

 

Overview

The Customs Act 1901 was enacted to regulate the importation and exportation of goods in Australia, ensuring compliance with customs laws and facilitating trade. The Customs Tariff Act 1995 was introduced to provide a systematic arrangement of duties and other charges on goods imported into Australia. The by-laws set out in the Schedule to this legislative instrument address the problem of imposing minimal or no duties on goods of insubstantial value, unsolicited gifts, and goods for educational purposes or temporary events, thereby streamlining customs processes and reducing administrative burdens. These by-laws were made by Richard John Janeczko, a delegate of the Chief Executive Officer under section 271 of the Customs Act 1901, with the aim of providing a clear framework for the application of the relevant customs tariffs. The policy objective is to facilitate smooth customs procedures while ensuring that duties are proportionate to the value and nature of the goods.

Scope and Application

These by-laws under the Customs Act 1901 and the Customs Tariff Act 1995 apply to specific goods and transactions related to their importation into Australia. They establish conditions and thresholds for duty exemptions and reduced duties on certain consignments, ensuring compliance with international trade agreements. By-laws Nos. 9640082, 9640087, and 9640100 to 9640102 pertain to goods imported by post or otherwise, with thresholds set for the total value of the consignment and the combined duty and sales tax. By-laws Nos. 9640083 and 9640088 apply to unsolicited gifts sent to individuals in Australia, with specific value limits and exclusions for tobacco, alcohol, and other items. By-laws Nos. 9640084, 9640098, and 9640101 relate to goods imported for educational purposes or for approved events, with conditions such as ownership by an educational institution or approval by the Regional Director. Exclusions apply to goods such as tobacco, alcohol, and those imported by passengers or crew of overseas vessels, as well as bulk orders. The by-laws are subject to amendment with changes to the Customs Tariff Act 1995 and the Customs Regulations.

Key Provisions

The Customs By-laws Nos. 9640082 to 9640084, 9640087 to 9640088, 9640098, and 9640100 to 9640102, made under the Customs Act 1901, aim to provide tariff concessions on specified goods under the Customs Tariff Act 1995. These by-laws, which came into effect on 1 July 1996, outline specific conditions under which certain goods will be exempt from or subject to reduced duties and taxes. For instance, Customs By-law No. 9640082 applies to consignments of goods imported by post or otherwise, with a total value not exceeding $1,000 and combined duty and sales tax not exceeding $50. However, this exemption does not apply to tobacco, tobacco products, alcoholic beverages, goods imported by passengers or crew members, or bulk orders. Similarly, Customs By-law No. 9640083 exempts unsolicited gifts of non-recurring nature sent to individuals in Australia from overseas, provided the value does not exceed $200 per consignment, excluding certain items like tobacco products over 250 grams and alcoholic liquor over 1 litre. These by-laws impose specific obligations on importers and other relevant parties. Importers must ensure that the goods they import fall within the specified categories to avail of the tariff concessions. For example, they must verify that the goods are not imported by passengers or crew members or part of a bulk order to claim the benefits under Customs By-law No. 9640082. Additionally, educational institutions must own the goods at the time of entry for home consumption and use them for instructional purposes to qualify for the concessions under Customs By-law No. 9640101. Breach of these by-laws could lead to several consequences. Importers who do not comply with the conditions specified in the by-laws may be liable for the full duties and taxes that would otherwise be payable on the imported goods. The legislation does not explicitly state penalties for non-compliance, but it is reasonable to infer that penalties could include financial penalties and possible legal action under the Customs Act 1901 and associated regulations. Importers found to be in violation of these by-laws may also face reputational damage, affecting their future trade activities.

Legal classification tags

Area of Law
Customs Law
Instrument
By-law / Ordinance
Concepts
Definitions & Interpretation
Licensing & Registration
Reporting & Disclosure Obligations
Regulatory Standards

Interactions

Authorises

All Versions

Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.