Current tariff classification

Item 1 – Scientific goods, instruments and apparatus ​

Organisations eligible to import scientific instruments and apparatus

1. This by-law may be cited as Customs By-law No. 2000668.

2. For the purposes of paragraph (a) of item 1 of Schedule 4 to the Customs Tariff Act 1995 (the Customs Tariff Act), scientific instruments or apparatus consigned to the following institutes and organisations are prescribed:

   ANZAC Research Institute
   Association of Universities for Research in Astronomy Inc (AURA)
   Austin Medical Research Foundation
   The Australian Antarctic Division of the Department of Environment and Energy
   Australian Institute of Marine Science
   The Australian Nuclear Science Technology Organisation
   The Australian Radiation Protection and Nuclear Safety Agency
   Baker Heart and Diabetes Institute
   Burnet Institute
   The Centre for Australian Weather and Climate Research
   The Centenary Institute
   Children’s Cancer Institute
   Children’s Medical Research Institute
   The Commonwealth Scientific and Industrial Research Organisation
   The Defence Science and Technology Organisation
   Ear Science Institute Australia
   The Florey Institute of Neuroscience and Mental Health
   The Garvan Institute of Medical Research
   Geoscience Australia
   The Heart Research Institute
   The Hudson Institute of Medical Research
   Ludwig Institute for Cancer Research
   The Menzies School of Health Research
   Murdoch Children’s Research Institute
   The National Measurement Institute
   Neuroscience Research Australia
   Olivia Newton John Cancer Research Institute
   Peter MacCallum Cancer Centre
   Queensland Institute of Medical Research
   Sir Albert Sakzewski Virus Research Centre
   South Australian Health and Medical Research Institute
   St Vincent's Institute of Medical Research, Melbourne
   Telethon Kids Institute
   Translational Research Institute
   The Victor Chang Cardiac Research Institute
   Walter and Eliza Hall Institute of Medical Research
   The Woolcock Institute.

3. For the purposes of paragraph (a) of item 1 of Schedule 4 to the Customs Tariff Act, scientific instruments or apparatus consigned to the following are prescribed:

   1. higher education providers within the meaning of the Higher Education Support Act 2003;

   2. all registered training organisations as listed on the National Register under the National Vocational Education and Training Regulator Act 2011;

   3. schools directly or indirectly funded under the Australian Education Act 2013; or

   4. similar scientific, medical research or education institutions or organisations approved by the Minister for Industry, Science and Technology and, where applicable, the Minister for Health (for medical research related institutions or organisations) or the Minister for Education (for education institutions or organisations).

4. For the purposes of paragraph (a) of item 1 of Schedule 4 to the Customs Tariff Act, spare parts, components or accessories specially designed for use with the scientific instruments or apparatus prescribed in paragraphs 2 and 3 above are prescribed.

5. For the purposes of paragraph (a) of item 1 of Schedule 4 to the Customs Tariff Act, tools specially designed for the maintenance, checking, gauging or repair of scientific instruments or apparatus prescribed in paragraphs 2 and 3 above are prescribed.

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.

   
   

1. ​This by-law may be cited as Customs By-law No. 2300021.
Prescribed Goods

2. ​For the purposes of item 1, goods to which that item applies are goods for which both of the following apply:
1. are of a scientific nature; and
2. are covered by an agreement or arrangement to cooperate in the field of science and technology between the Government of Australia and the government of another country or other countries.
Conditions

3. Item 1 applies to those goods covered by subsection (2) subject to the following conditions:
1. the Collector has approved in writing:
   
1. the kinds and quantities of the goods to be imported; and
2. the uses to which the goods are to be put; or
   
2. the agreement or arrangement referred to in paragraph (2)(b) provides that the goods are to be allowed a free rate of customs duty upon importation into Australia.

​Item 3 – Books, visual and auditory goods​

Goods to which Florence Agreement or Protocol applies

1. This by-law may be cited as Customs By-law No. 2300022.
Prescribed goods
2. ​For the purposes of item 3, each of the following goods are goods to which that item applies:
1. microforms;
   
2. patterns, models and wall charts;
3. ​film.
Conditions
3. ​​Item 3 applies to those goods covered by paragraph (2)(b) subject to the condition that those goods are to be used exclusively for demonstrational purposes.
Definitions
4. In this section:

   Florence Agreement means the Agreement on the Importation of Educational, Scientific and Cultural Materials, done at Lake Success on 22 November 1950.​
   Note: ​The Convention is in Australian Treaty Series 1992 No. 12 ([1992] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website http://www.austlii.edu.au​​​

   
   microforms ​ means an arrangement of images that are substantially reduced in size from the original form.
   
   ​ Protocol means the Protocol to the Agreement on the Importation of Educational, Scientific and Cultural Materials of 22 November 1950, done at Nairobi on 26 November 1976.
   Note: The Convention is in Australian Treaty Series 1992 No. 12 ([1992] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website http://www.austlii.edu.au​

1. This by-law may be cited as Customs By-law No. 2300086.
Prescribed goods
2. ​For the purposes of item 4, each of the following goods are goods to which that item applies:
1. documents that are either:
   
1. lists or yearbooks of foreign hotels and that have been published or sponsored by official tourist agencies; or
2. timetables of transport services that operate abroad;
2. overseas travel literature or printed matter;
3. any of the following technical materials:
1. catalogues of fairs;
2. documentation about museums, universities, spas or similar institutions;
3. lists of hotels;
4. telephone directories;
5. yearbooks;
   
4. ​blank Admission Temporaire/Temporary Admission (ATA) carnets;
5. paper catalogues or paper price lists.
Conditions
3. ​​Item 4 applies to those goods covered by paragraph (2)(a) subject to both of the following conditions:
1. the goods are to be for free distribution in Australia;
2. the goods do not contain more than 25% private commercial advertising.
4. Item 4 applies to those goods covered by paragraph (2)(b) subject to all of the following conditions:
1. the goods are designed for general publicity purposes for the chief purpose of encouraging the public to visit a foreign country;
2. the goods have no more than incidental references to Australia or Australian persons;
3. the goods are issued by overseas travel principals or their agents;
4. the goods are to be for free distribution in Australia;
5. the goods do not contain more than 25% private commercial advertising.
5. Item 4 applies to those goods covered to in paragraph (2)(c) subject to the following conditions:
1. the goods are sent to accredited representatives or correspondents appointed by national official tourist agencies;
2. the goods are not for distribution.
6. Item 4 applies to those goods covered by paragraph (2)(d) subject to the condition that those goods have been prepared in accordance with the Convention on Temporary Admission, including Annex A – Annex concerning Temporary Admission Papers (ATA Carnets and CPD Carnets), done at Istanbul on 26 June 1990.

Note: The Convention, including Annex A, is in Australian Treaty Series 1993 No. 43 ([1993] ATS 43) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).http://www.austlii.edu.au​



7. Item 4 applies to those goods covered by paragraph (2)(e) subject to all of the following conditions:
1. the goods relate exclusively to goods or services of a country other than Australia;
2. the goods are designed for international distribution;
3. the goods are not directed specifically at Australian consumption.
   
Definitions
​
8. ​In this section:

   catalogues includes:

   1. individual leaflets, each advertising a single article, which have been permanently fastened together (including fastening by means of hinged binders or staples) to give them the appearance of a catalogue; and
      
   2. publications containing a reference to the name of an Australian agent of the overseas person in whose interest the publication is issued, but not a reference to both the name of an Australian agent and an Australian retailer.
   
   price lists​ ​ include publications containing a reference to the name of an Australian agent of the overseas person in whose interest the publication is issued, but not a reference to both the name of an Australian agent and an Australian retailer. ​
​

1. ​This by-law may be cited as Customs By-law No. 2300087.
Prescribed Goods

2. ​For the purposes of item 4, each of the following goods are goods to which that item applies:
   1. the goods;
   2. 1. have been approved by the Collector;
      3. are imported for an event (within the meaning of Article 1 of Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events);
   3. the goods:
   1. have been approved by the Collector;
   2. are imported for an event (within the meaning of Article 1 of Annex B.1 concerning Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events);
   Conditions
   
3. Item 4 applies to those goods covered by subsection (2) subject to both of the following conditions:
   1. the Collector has approved, in writing, each of the following:
   1. the kind of goods;
   2. the quantity of the goods;
   3. the event for which the goods are imported;
   2. the goods are imported for use at, or in relation to the event.
   Conditions
   
4. In this section:
   Annex B.1 concerning Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events means the Annex of the same name, done at Istanbul on 26 June 1990, to the Convention of Temporary Admission, done at Istanbul on 26 June 1990. Note: The Annex is in Australian Treaty Series 1997 No. 22 ([1997] ATS 22) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website < http://www.austlii.edu.au​
   Customs Convention concerning Facilities for the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events means the Agreement on the Importation of Goods for Display or Use at Exhibitions, Fairs, Meetings or Similar Events, done at Istanbul on 26 June 1990. The Convention is in Australian Treaty Series 1997 No. 22 ([1997] ATS 22) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website < http://www.austlii.edu.au​

1. ​This by-law may be cited as Customs By-law No. 2300023.
Prescribed Goods

2. ​For the purposes of item 8, each of the following goods are goods to which that item applies:
1. theatrical costumes;
   
2. theatrical props made of metal.
Conditions

3. Item 8 applies to those goods covered by subsection (2) subject to all of the following conditions:
1. the goods are for use in theatrical representations;
2. the goods are to be exported from Australia within six months of their importation or a further period specified in writing by a Collector;
3. evidence of the exportation of the goods is provided to the Collector.

1. ​This by-law may be cited as Customs By-law No. 2300024.
Prescribed Goods

2. ​For the purposes of item 8, goods to which that item applies are traditional costumes that:
1. are authentic in design; and
2. are made from traditional materials in the country of the tradition’s origin.
Conditions

3. Item 8 applies to those goods covered by subsection (2) subject to the condition that those goods are to be imported by groups established for the purpose of performing in those traditional costumes.

1. ​This by-law may be cited as Customs By-law No. 2300104.
Prescribed Goods

2. For the purposes of paragraph (a) of item 9, subject to subsection (3), goods owned by one of the following organisations at the time they are entered for home consumption are goods to which that item applies:
   
1. Australian-American Educational Foundation;
2. Commission for the Conservation of Southern Bluefin Tuna.
3. Subsection (2) does not apply to excise-equivalent goods.
   
4. For the purposes of paragraph (b) of item 9, subject to subsection (5), goods for which both of the following apply are goods to which that item applies:
1. the goods are furniture, personal or household effects;
2. the goods are owned by an official of the Commission for the Conservation of Southern Bluefin Tuna at the time they are entered for home consumption.
5. Subsection (4) does not apply to goods:
1. that are excise-equivalent goods; or
2. that are motor vehicles.
   
Conditions

6. ​Item 9 applies to those goods covered by subsection (2) subject to the condition that those goods are for the official use of that organisation.
7. I​tem 9 applies to those goods covered by subsection (4) subject to the condition that those goods are for the official use of that organisation.
1. the goods are for the official or personal use of the official; and
2. the goods were imported within:
1. the period of 12 months beginning 6 months before the day the official covered by subsection (4) first arrived in Australia; or
2. ​if the Collector has approved a longer period such other period as the Collector has approved in writing.

1. ​This by-law may be cited as Customs By-law No. 2300108.
Prescribed Goods

2. For the purposes of paragraph (c) of item 9, each of the following goods are goods to which that paragraph applies:
1. subject to subsection (3), goods that are owned or are intended to be owned by the European Space Agency at the time they are entered for home consumption;
2. subject to subsection (4), goods for which all of the following apply:
1. the goods are personal or household effects;
2. the goods are for the use of persons not ordinarily resident in Australia employed or engaged as staff, consultants or contractors by the European Space Agency;
3. the goods are imported in connection with Agreed Activities.
3. Paragraph (2)(a) does not apply to excise-equivalent goods.
4. Paragraph (2)(b) does not apply to goods:
1. that are excise-equivalent goods; or
2. that are motor vehicles.
Conditions

5. Paragraph (c) of item 9 applies to those goods covered by paragraph (2)(a) subject to the condition that those goods are equipment, materials, supplies or other property for use in connection with Agreed Activities.
6. Paragraph (c) of item 9 applies to those goods covered by paragraph (2)(b) subject to the condition that the goods were imported within:
1. the period of 12 months beginning 6 months before the day the official covered by subsection (2)(b)(ii) first arrived in Australia; or
2. if the Collector has approved a longer period such other period as the Collector has approved in writing.
Definitions
7. In this section:
   Agreed Activities has the meaning given by Article 1 of the Agreement.
   
   Agreement means the Agreement between the Government of Australia and the European Space Agency for a Co-operative Space Vehicle Tracking Program, done at Capetown on 5 October 2011.

   Note: The Agreement is in Australian Treaty Series 2012 No. 29 ([2012] ​ATS 29) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website http://www.austlii.edu.au​

   
   European Space Agency has the same meaning as in the Agreement.

1. ​This by-law may be cited as Customs By-law No. 2300025.
Prescribed Goods

2. For the purposes of item 10, goods to which that item applies are goods for which both of the following apply:
1. the goods are the subject of an agreement or arrangement between the Government of Australia and the government of another country; and
2. the agreement or arrangement provides that the goods be allowed a free rate of customs duty upon importation into Australia.
Conditions

3. Item 10 applies to those goods covered by subsection (2) subject to all of the following conditions:
1. the goods are owned by the government of a country other than Australia at the time of entry for home consumption;
2. the goods are for the official use of that government;
3. the goods are not to be used for the purposes of trade.

1. ​This by-law may be cited as Customs By-law No. 2300026.
Prescribed​ Goods

2. For the purposes of item 10, goods approved by the Minister before importation, are goods to which that item applies.
Conditions

3. Item 10 applies to those goods covered by subsection (2) subject to all of the following conditions:
1. the Minister has approved, in writing, each of the following:
1. the kind of goods;
2. the quantity of the goods;
3. the uses of the goods;
2. the goods are owned by the government of a country other than Australia at the time of entry for home consumption;
3. the goods are for the official use of that government;
4. the goods are not to be used for the purposes of trade.

1. This by-law may be cited as Customs By-law No. 1700126.
2. This by-law shall take effect the day after it is registered.
3. For the purposes of item 10 of Schedule 4 to the Customs Tariff Act 1995 (the Customs Tariff Act), goods that are the subject of a Status of Forces Agreement or Status of Visiting Forces Agreement between the Government of Australia and the government of another country or other countries are prescribed.
4. The application of item 10 to the goods in paragraph 3 for the purposes of Schedule 4 of the Customs Tariff Act is subject to the conditions of item 10.​

1. ​This by-law may be cited as Customs By-law No. 2300027.
Prescribed Goods

2. For the purposes of item 11, each of the following goods are goods to which that item applies:
1. goods for sale by commissaries; and
2. goods for use by, or for sale to, persons the subject of a Status of Forces Agreement between the Government of Australia and the government of another country.
Conditions

3. Item 11 applies to those goods covered by subsection (2) subject to the condition that those goods are not to be sold or otherwise disposed of by or on behalf of a person referred to in that subsection to a person not referred to in that subsection.

1. ​This by-law may be cited as Customs By-law No. 2300037.
Prescribed Goods

2. For the purposes of item 11, each of the following goods are goods to which that item applies:
1. personal effects, furniture and household goods of a member or dependant, other than any of the following goods:
   
1. motor vehicles;
2. cigarettes, cigars or tobacco;
3. spirituous liquors;
2. motor vehicles.
Conditions

3. Item 11 applies to those goods covered by paragraph (2)(a) subject to all of the following conditions:
1. the goods were imported during the period of six months beginning on the day a person covered by paragraph (2)(a) first arrived in Australia;
2. the goods remain in the use, ownership and possession of the person;
3. the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were imported, unless prior written approval has been obtained from the Collector.
4. Item 11 applies to the goods covered by paragraph (2)(b) subject to both of the following conditions:
1. the motor vehicle was imported by a member; and
2. either subsection (5) or (6) apply in relation to the motor vehicle.
5. This subsection applies in relation to a motor vehicle if:
1. the motor vehicle was owned and used outside Australia by the member during the period of six months ending on the day the member first departed for Australia; and
2. after it is imported into Australia, the motor vehicle remains in the use, ownership and possession of:
1. the member; or
2. with the written permission of the Collector, another member;
during the period of two years beginning on the day the motor vehicle was imported.


6. ​​This subsection applies in relation to a motor vehicle if, after it is imported into Australia:
1. the motor vehicle remains in the ownership and possession of:
1. the member; or
2. with the written permission of the Collector, another member; and
2. the motor vehicle is exported by the member within:
1. three years of the day the motor vehicle is imported; or
2. if the Collector has approved a longer period such longer period as the Collector has approved in writing.
Definitions

7. ​​In this section:
Agreement means the Agreement between the Government of Australia and the Government of Malaysia concerning the Status of Forces, done at Kuala Lumpur on 3 February 1997.



Note: The Agreement is in Australian Treaty Series 1999 No. 14 ([1999] ATS 14) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website http://www.austlii.edu.au​​


civilian component  has the meaning given by Article 1 of the Agreement.

dependant  has the meaning given by Article 1 of the Agreement.
member  means a member of a Malaysian Visiting Force or of its civilian component.

Visiting Force has the meaning given by Article 1 of the Agreement.

1. ​This by-law may be cited as Customs By-law No. 2300088.
Prescribed Goods

2. For the purposes of item 11, each of the following goods are goods to which that item applies:
1. personal effects, furniture and household goods of a member or dependant, other than any of the following goods:
1. motor vehicles;
2. cigarettes, cigars or tobacco;
3. spirituous liquors;
2. motor vehicles.
Conditions

3. Item 11 applies to those goods covered by paragraph (2)(a) subject to all of the following conditions:
1. the goods were imported during the period of six months beginning on the day a person covered by paragraph (2)(a) first arrived in Australia;
2. the goods remain in the use, ownership and possession of the person;
3. the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were imported, unless prior written approval has been obtained from the Collector.
4. Item 11 applies to those goods covered by paragraph (2)(b) subject to both of the following conditions:
1. the motor vehicle was imported by a member;
2. either subsection (5) or (6) apply in relation to the motor vehicle.
5. This subsection applies in relation to a motor vehicle if:
1. the motor vehicle was owned and used outside Australia by the member during the period of three months ending on the day the member first departed for Australia; and
2. after it is imported into Australia, the motor vehicle remains in the use, ownership and possession of:
1. the member; or
   
2. with the written permission of the Collector, of another member;​
   
during the period of two years beginning on the day the motor vehicle was imported.
6. ​​​This subsection applies in relation to a motor vehicle if, after it is imported into Australia:
1. the motor vehicle remains in the use, ownership and possession of:
1. the member; or
2. with the written permission of the Collector, of another member; and
2. the motor vehicle is exported by the member within:
   
1. ​two years of the day the motor vehicle is imported; or
2. if the Collector has approved a longer period such longer period as the Collector has approved in writing.
Definitions

7. ​In this section:
Agreement means the Agreement between the Government of Australia and the Government of New Zealand concerning the Status of their Forces, done at Melbourne on 29 October 1998.



Note: The Agreement is in Australian Treaty Series 2005 No. 12 ([2005] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website http://www.austlii.edu.au​​



civilian component  has the meaning given by Article 1 of the Agreement.

dependant has the meaning given by Article 1 of the Agreement.

member  means a member of a New Zealand Visiting Force or of its civilian component.

Visiting Force  has the meaning given by Article 1 of the Agreement.

1. ​This by-law may be cited as Customs By law No. 2300089.
Prescribed Goods

2. For the purposes of item 11, each of the following goods are goods to which that item applies:
1. personal effects, furniture and household goods of a member or dependant, other than any of the following goods:
1. motor vehicles;
2. cigarettes, cigars or tobacco;
   
3. spirituous liquors;
2. motor vehicles.
Conditions

3. Item 11 applies to those goods covered by paragraph (2)(a) subject to all of the following conditions:
1. the goods were imported at the time of first arrival of a person covered by paragraph (2)(a) in Australia;
2. the goods remain in the use, ownership and possession of the person; and
3. the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were imported, unless prior written approval has been obtained from the Collector.
4. Item 11 applies to those goods covered by paragraph (2)(b) subject to all of the following conditions:
1. the motor vehicle was imported by a member;
2. the motor vehicle was owned and used outside Australia by the member during the period of three months ending on the day the member first departed for Australia;
3. the motor vehicle is not disposed of in Australia unless prior written approval has been obtained from the Collector;
4. the motor vehicle remains in the use, ownership and possession of:
1. ​the member; or
2. with the written permission of the Collector, another member;
during the period of two years beginning on the day the motor vehicle was imported.
Definitions

5. In this section:
Agreement means the Agreement between Australia and Papua & New Guinea regarding the Status of Forces of Each State in the Territory of the Other State, done at Port Moresby on 26 January 1977.


Note: The Agreement is in Australian Treaty Series 1977 No. 6 ([1977] ATS 6) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website http://www.austlii.edu.au​​


at the time of first arrival means:

1. ​​​​​​​any time during the period of six months beginning on the day the person covered by paragraph (2)(a) arrived in Australia; or
2. if the Collector has approved a longer period such longer period as the Collector has approved in writing.

civilian component has the meaning given by Article 1 of the Agreement.

dependant has the meaning given by Article 1 of the Agreement.

member means a member of a Papua New Guinea Visiting Force or of its civilian component.

Visiting Force has the meaning given by Article 1 of the Agreement.

1. ​This by-law may be cited as Customs By-law No. 2300090.
Prescribed Goods

2. For the purposes of item 11, each of the following goods are goods to which that item applies:
1. personal effects, furniture and household goods of a member or dependant, other than any of the following goods:
1. motor vehicles;
2. cigarettes, cigars or tobacco;
3. spirituous liquors;
2. motor vehicles.
   
Conditions

3. Item 11 applies to those goods covered by paragraph (2)(a) subject to all of the following conditions:
1. the goods were imported during the period of six months beginning on the day a person covered by paragraph (2)(a) first arrived in Australia;
2. the goods remain in the use, ownership and possession of the person; and
3. the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were entered for home consumption, unless prior written approval has been obtained from the Collector.
4. Item 11 applies to those goods covered by paragraph (2)(b) subject to both of the following conditions:
1. the motor vehicle was imported by a member; and
2. either subsection (5) or (6) apply in relation to the motor vehicle.
5. This subsection applies in relation to a motor vehicle if:
1. the motor vehicle was owned and used outside Australia by the member during the period of three months ending on the day the member first departed for Australia; and
2. after it is imported into Australia, the motor vehicle remains in the use, ownership and possession of:
1. the member; or
2. with the written permission of the Collector, another member;
during the period of two years beginning on the day of entry for home consumption of the motor vehicle.
6. ​​​​This subsection applies in relation to a motor vehicle if:
1. the motor vehicle remains in the use, ​ownership and possession of:
   
1. the member; or
2. with the written permission of the Collector, another member; and
2. the motor vehicle is exported by the member within:
1. 12 months of the day the motor vehicle is entered for home consumption; or
2. if the Collector has approved a longer period such longer period as the Collector has approved in writing.
Definitions

7. In this section:
Agreement means the Exchange of Notes constituting an Agreement between the Government of Australia and the Government of the Republic of Singapore concerning the Status of Forces, done at Singapore on 10 February 1988.



Note: The Agreement is in Australian Treaty Series 1988 No. 6 ([1988] ATS 6) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website ​ http://www.austlii.edu.au​​


civilian component has the same meaning given by Article 1 of the Agreement.

dependant has the same meaning given by Article 1 of the Agreement.

member means a member of a Singapore Visiting Force or of its civilian component.

Visiting Force has the same meaning given by Article 1 of the Agreement.

1. ​This by-law may be cited as Customs By-law No. 2300038.
Prescribed Goods

2. For the purposes of item 11, each of the following goods are goods to which that item applies:
1. personal effects, furniture and household goods of a member or dependant, other than any of the following goods:
1. motor vehicles;
2. cigarettes, cigars, or tobacco;
3. spirituous liquors;
   
4. goods covered by paragraph (c).
2. motor vehicles;
3. goods that are:
1. personal consumables;
2. goods of a kind which when in use are worn or carried on the person;
3. goods which are normally carried in hand baggage when travelling;
4. unsolicited gifts sent by persons resident overseas in recognition or appreciation of an occasion or event;
other than:
5. ​goods referred to subparagraph (c)(i), (ii), (iii) or (iv) where the value of the goods exceeds 130USD;
6. goods referred to in subparagraph (a)(i), (ii) and (iii).
Conditions

3. Item 11 applies to those goods covered by paragraph (2)(a) subject to all of the following conditions:
1. the goods were imported within the period of six months beginning on the day a person covered by paragraph (2)(a) first arrives in Australia; and
2. the goods remain in the use, ownership and possession of the person; and
3. the goods will not be sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia within two years of the day the goods were imported into Australia, unless prior written approval has been obtained from the Collector.
4. Item 11 applies to those goods covered by paragraph (2)(b) subject to both of the following conditions:
1. the motor vehicle was imported by a member covered by paragraph (2)(a); and
2. either subsection (6) or (7) applies in relation to the motor vehicle.
5. This subsection applies in relation to a motor vehicle if:
1. the motor vehicle was owned and used outside Australia by the member during the period of six months ending on the day the member first departed for Australia; and
2. after it is imported into Australia, the motor vehicle remains in the use, ownership and possession of:
1. the member; or
2. with the written permission of the Collector, another member covered by paragraph (2)(a);
for two years after the date of importation.


6. ​​​​​This subsection applies in relation to a motor vehicle if, after it is imported into Australia:
1. the motor vehicle remains in the ownership and possession of:
1. the member; or
2. with the written permission of the Collector, another member covered by paragraph (2)(a); and
2. the motor vehicle is exported by the member within:
1. three years of the day the motor vehicle is imported; or
2. if the Collector has approved a longer period such longer period as the Collector has approved in writing.
7. ​​Item 11 applies to those goods covered by paragraph (2)(c) subject to the conditions that those goods are imported from the United States through military post offices by the member or dependant.
   
Definitions

8. ​In this section:
Agreement means the Agreement between the Government of the Commonwealth of Australia and the Government of the United States of America concerning the Status of United States Forces in Australia, and Protocol, done at Canberra on 9 May 1963.

Note: The Treaty is in Australian Treaty Series 1963 No. 10 ([1963] ATS 10) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

​civilian component has the meaning given by Article 1 of the Agreement.
dependant has the meaning given by Article 1 of the Agreement.
member means:
1. ​​​​​​​a member of a United States Forces (within the meaning of Article 1 of the Agreement); or
2. a member of the civilian component (within the meaning of Article 1 of the Agreement).
military post office means U.S. postal establishment located in:
1. ​Alice Springs, Northern Territory; or
2. Canberra, Australian Capital Territory; or
3. Darwin, Northern Territory; or​
   
4. Melbourne, Victoria; or
5. North West Cape, Western Australia; or
6. St Peters, New South Wales; or
7. Woomera, South Australia.
USD means United States Dollar.​

1. ​This by-law may be cited as Customs By-law No. 2300039.
Prescribed Goods

2. For the purposes of item 11, each of the following goods are goods to which that item applies:
1. personal effects, furniture and household goods of a member or dependant, other than any of the following goods:
1. motor vehicles;
2. cigarettes, cigars, or tobacco;
3. spirituous liquors;
2. motor vehicles.
Conditions

3. Item 11 applies to those goods covered by paragraph (2)(a) subject to all of the following conditions:
1. the goods were imported during the period of six months beginning on the day a person covered by paragraph (2)(a) first arrived in Australia to take up service in Australia;
2. the goods remain in the use, ownership and possession of the person;
3. the goods will not be transferred, sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia unless prior written approval has been obtained from the Collector.
4. Item 11 applies to the goods covered by paragraph (2)(b) subject to the condition that the goods imported by the member will not be transferred, sold, traded, exchanged, hired out, donated or otherwise disposed of in Australia unless prior written approval has been obtained from the Collector.
Definitions

5. In this section:
Agreement means the Agreement between the Government of Australia and the Government of the French Republic regarding Defence Cooperation and Status of Forces, done at Paris on 14 December 2006.

Note: The Treaty is in Australian Treaty Series 2009 No. 18 ([2009] ATS 18) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).



civilian component has the meaning given in Article 1 of the Agreement.

dependant has the meaning given in Article 1 of the Agreement.

member means a member of a French Republic Visiting Force or of its civilian component.

Visting Force has the meaning given in Article 1 of the Agreement.

1. ​​This by-law may be cited as Customs By-​law No. 2300138.
Prescribed Goods

2. ​​For the purposes of item 11, each of the following goods are goods to which that item applies:
1. personal effects, furniture and household goods of a member other than any of the following goods:
1. motor vehicles;
2. cigarettes, cigars or tobacco;
3. alcoholic beverages;
2. a motor vehicle.
Conditions

3. Item 11 applies to those goods covered by subsection (2) subject to the following conditions:
1. the goods were imported during the period of six months beginning on the day a person covered by paragraph (2)(a) first arrived in Australia;
2. the goods remain in the use, ownership and possession of the person; and
3. the goods will not be disposed of in Australia, other than by transfer to another member, unless prior written approval has been obtained from the Collector;
4. if the goods are motor vehicles covered by subsection (2)(b)- no more than one motor vehicle is imported by a member.
Definitions

4. ​In this section:
Agreement means the Agreement between Australia and Japan concerning the facilitation of reciprocal access and cooperation between the Australian Defence Force and the Self-Defense Forces of Japan, done at Canberra and Tokyo on 6 January 2022.

Note: The Agreement could in 2023 be viewed in the Australian Treaty Series Library on the AustLII website http://www.austlii.edu.au​​
civilian component  has the same meaning as in the Agreement.

member  means a member of a Japan Visiting Force or of its civilian component.

Visiting Force  has the same meaning as in the Agreement.

1. ​This by-law may be cited as Customs By-law No. 2300040.
Prescribed Goods

2. For the purposes of item 12, goods, other than the following goods, are goods to which that item applies:
1. alcoholic beverages;
2. tobacco products;
3. motor vehicles;
   
4. aircraft;
5. seacraft.
Conditions

3. Item 12 applies to those goods covered by paragraph (2)(a) subject to the condition that, at the time they are entered for home consumption, the goods are for the official use of a Trade Commissioner of any country.

1. ​This by-law may be cited as Customs By-law No. 2300041.
Prescribed Goods

2. For the purposes of item 13, goods to which that item applies are goods for the use by traditional inhabitants of the area covered by the Torres Strait Treaty in the performance of traditional activities in the Protected Zone or in an area in the vicinity of the Protected Zone.
Conditions

3. Item 13 applies to those goods covered by subsection (2) subject to the condition that the goods are imported by traditional inhabitants of the area covered by the Torres Strait Treaty.
Definitions

4. In this section:
area in the vicinity of the Protected Zone means the area bounded by the line commencing at the point of Latitude 10°30′S, Longitude 144°10′E, and running:
1. from there west along the parallel of Latitude 10°30′S to its intersection with the meridian of Longitude 141°20′E; and
2. from there north along that meridian to its intersection with the parallel of Latitude 10°28′S; and
3. from there east along that parallel to its intersection with the meridian of Longitude 144°10′E; and
4. from there south along that meridian to the point of commencement.

Protected Zone means the zone established under Article 10 of the Torres Strait Treaty, being the area bounded by the line described in Annex 9 to that Treaty.

traditional activities includes the following activities:
1. ​activities on land, including gardening, collection of food and hunting;
2. activities on water, including traditional fishing;
3. religious and secular ceremonies or gatherings for social purposes, for example, marriage celebrations and settlements of disputes;
4. barter and market trade.

traditional inhabitant means an Australian citizen who is a Torres Strait Islander that:
1. lives in the Protected Zone or the adjacent coastal area of Australia; and
2. maintains traditional customary associations with areas or features in, or in the vicinity of, the Protected Zone, in relation to their subsistence or livelihood or social, cultural or religious activities.

Torres Strait Treaty means the Treaty between Australia and the Independent State of Papua New Guinea concerning Sovereignty and Maritime Boundaries in the area between the two Countries, including the area known as Torres Strait, and Related Matters, done at Sydney on 18 December 1978.

Note: The Treaty is in Australian Treaty Series 1985 No. 4 ([1985] ATS 4) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

Item 14 – Eastern Greater Sunrise offshore area goods

Goods for use in a petroleum activity in the Eastern Greater Sunrise offshore area

1. This by-law may be cited as Customs By-law No. 1300532.

2. This by-law shall take effect on and from 1 March 2013.

3. For the purposes of item 14 of Schedule 4 to the Customs Tariff Act 1995, goods for use in a petroleum activity in the Eastern Greater Sunrise offshore area are prescribed.

4. For the purposes of this by-law, the Eastern Greater Sunrise offshore area has the same meaning as it has in the Offshore Petroleum and Greenhouse Gas Storage Act 2006.

5. For the purposes of this by-law, “petroleum activity” means any activity relating to any of the following operations:

   1. petroleum exploration operations;

   2. operations for the recovery of petroleum;

   3. operations relating to the processing or storage of petroleum;

   4. operations relating to the preparation of petroleum for transport;

   5. operations connected with the construction or operation of a pipeline, within the meaning of the Offshore Petroleum and Greenhouse Gas Storage Act 2006.

6. Paragraph 3 does not include goods that are for personal or domestic use, including food, beverages (including alcoholic beverages), tobacco, toiletries and clothing (other than protective safety clothing for use in a petroleum activity).

7. 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.

1. ​This by-law​ may be cited as Customs By-law No. 2300091.
Prescribed Goods

2. For the purposes of item 15, motor vehicles are goods to which that item applies.
Conditions

3. Item 15 applies to those goods covered by subsection (2) subject to the following conditions:
1. the motor vehicle was imported by a member of the forces (the relevant forces) of:
   1. Canada; or
   2. the United Kingdom; and
2. either of subsection (4) or (5) apply in relation to the motor vehicle.
4. This subsection applies in relation to a motor vehicle if:
1. the motor vehicle was owned and used outside Australia by the member of the relevant forces during the period of six months ending on the day the member first departed for Australia; and
2. the motor vehicle remains in the use, ownership and possession of:
1. the member of the relevant forces; or
2. with the permission of a Collector, another member of the relevant forces;
during the period of two years beginning on the day after the motor vehicle was imported.


5. ​​This subsection applies in relation to a motor vehicle if:
1. the motor vehicle is for the personal use of:
1. the member of the relevant forces; or
2. with the written permission of the Collector, another member of the relevant forces; and
2. the motor vehicle is exported within:
1. three years after the day the motor vehicle is imported; or
2. if the Collector has approved a longer period such longer period as the Collector has approved in writing.
Definition

6. In this section:
member of the Forces of Canada means a person belonging to the land, sea or air armed services of that country temporarily serving in Australia under arrangements agreed on by the Government of Australia and the Government of Canada.

member of the Forces of the United Kingdom means a person belonging to the land, sea or air armed services of those countries temporarily serving in Australia under arrangements agreed on by the Government of Australia and the Government of the United Kingdom.

1. This by-law may be cited as Customs By-law No. 1700581.

2. This by-law takes effect on and from 1 February 2018.

3. For the purposes of item 15 of Schedule 4 to the Customs Tariff Act 1995, the goods that are specified in Column 1 of the Table (the Table) below are prescribed.

4. The application of item 15 to the goods in the Table are subject to:

   1. paragraph 5; and
   2. the exceptions and conditions, if any, set out in Column 2 opposite those goods.

5. The goods must:

   1. not be commercial goods; and
   2. be personal goods.

6. In this by-law:

   adult means a person 18 years or over;
   
   arriving person means a passenger or crew member who was on board a ship or aircraft which arrived in Australia from a place outside Australia;
   

   arriving resident means a person who arrives in Australia and intends immediately to take up or resume residence in Australia; and

   1. is an Australian citizen for the purposes of the Australian Citizenship Act 2007 (as amended from time to time); or
   2. holds a permanent visa within the meaning of the Migration Act 1958 (as amended from time to time); or
   3. holds a special category visa within the meaning of the Migration Act 1958 (as amended from time to time);
   
   commercial goods means goods that:
   1. are intended to be used by the arriving person for a commercial purpose, including sale, lease, hire or exchange; or
   2. are goods that have been imported in such a quantity that, having regard to their nature or durability, that quantity represents a commercial quantity;
      

   family means:

   1. 2 people who are married, and any of their children who are under the age of 18 years; or
   2. a person and his or her de facto partner (within the meaning of the Acts Interpretation Act 1901), and any of their children who are under the age of 18 years;

   personal goods means goods that:

   1. are the property of an arriving person; and
   2. are suitable, and are intended, for use by the arriving person;

   but do not include motor vehicles or motor vehicle parts;

   tobacco products mean cigarettes, cigars or other products containing tobacco;

used in relation to the expression “personally owned and used” means being available for use for their intended purpose by the arriving person on a continuing basis in each country in which that person was residing on a long term basis.

The Table

1. This by-law may be cited as Customs By-law No. 1700571.

2. This by-law takes effect on and from 1 February 2018.

3. For the purposes of item 15 of Schedule 4 to the Customs Tariff Act 1995, goods that are specified in Column 1 of the Table (the Table) below are prescribed.

4. The application of item 15 to the goods specified in Column 1 of the Table are subject to:

   1. paragraph 5; and
   2. the exclusions and conditions, if any, set out in Column 2 opposite those goods or in paragraph 9.
      
      

5. The goods must:

   1. be imported as the accompanied baggage of an arriving person or purchased by an arriving person at an inwards duty free shop; and
   2. not be commercial goods; and
   3. not be motor vehicles or motor vehicle parts.
      
      

6. For item 5 of the table, if:

   1. the total quantity of alcoholic beverages imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds 2,250 ml; and

   2. the person has not concealed any of the alcoholic beverages from Customs and the person does not wish to take the total quantity of alcoholic beverages into home consumption;

   the following applies:

   3. item 15 applies only to the alcoholic beverages that are imported (if any) and purchased (if any) in one or more containers where the total contents of those containers are equal to or less than 2,250 ml; and

   4. no alcoholic beverages may be removed from or added to any of the containers after the beverages are imported (if any) and purchased (if any), and before they are delivered into home consumption.

7. For the purposes of item 7 of the Table, one cigarette is taken to weigh 1 gram.

8. For the purposes of item 8 of the Table, the amount, in respect of a family that arrived in Australia on a flight or voyage, is the amount calculated in accordance with the formula:

   ($900 x A) + ($450 x C)

   where:

   A is the number of adults in the family who were on the flight or voyage; and
   
   C is the number of children in the family who were on the flight or voyage.
   
   

9. In this by-law:
   accompanied baggage means goods which:

   1. are carried or worn by an arriving person and are available for presentation to Customs at the time of his or her processing through Customs; or
   2. are consigned to travel on the same ship or aircraft as the arriving person as baggage under a passenger’s ticket baggage allowance or as excess baggage, but which are loaded onto another ship or aircraft due to circumstances beyond the control of the arriving person; or
   3. are consigned to arrive on one of a group of Australian Defence Force operated ships or aircraft carrying out the joint task of transporting passengers and their baggage,

   but does not include goods forwarded by post or consigned as freight by the arriving person whether or not they arrive on the same ship or aircraft;

   adult means a person 18 years or over;

   arriving person means a passenger or crew member who was on board a ship or aircraft which arrived in Australia from a place outside Australia;

   child means a child (within the meaning of section 4 of the Customs Act 1901) who is under 18;
   
   commercial goods means goods that:

   1. are intended to be used by the arriving person for a commercial purpose, including sale, lease, hire or exchange; or
   2. are goods that have been imported in such a quantity that, having regard to their nature or durability, that quantity represents a commercial quantity;

   concealed includes if a person was required to give information about goods to Customs in accordance with section 71, 71K or 71L of the Customs Act 1901 and the person failed to do so;

   family means:

   1. 2 people who are married, and any of their children; or
   2. a person and his or her de facto partner (within the meaning of the Acts Interpretation Act 1901), and any of their children;

   inwards duty free shop has the meaning given by section 96B of the Customs Act 1901;

   GST has the meaning given by section 195-1 of the GST Act;

   GST Act means the A New Tax System (Goods and Services Tax) Act 1999;

   personal good means a good that is:

   1. the property of an arriving person; and
   2. suitable, and is intended, for use by the arriving person;

   tobacco product means a cigarette, cigar or other product containing tobacco;

   used, in relation to the expression “owned and used”, means being available for use for their intended purpose by the arriving person on a continuing basis in each country in which that person was residing on a long term basis.

The Table

Column 1 Goods	Column 2                               Conditions and Exclusions
Category: Personal clothing, footwear and articles for personal hygiene/grooming
Item 1: Personal goods, as follows: personal clothing of all kinds including footwear; articles for personal hygiene or grooming.	Exclusion 1.1: Excluding fur apparel and perfume concentrates.
Category: Goods previously exported from Australia by the arriving person
Item 2: Personal goods, imported by an arriving person ordinarily domiciled in Australia that were exported from Australia when the person departed from Australia.	Exclusion 2.1: Excluding goods purchased duty free in Australia at an outwards duty free shop (within the meaning of section 96A of the Customs Act 1901). Exclusion 2.2: Excluding goods that were an acquisition, the supply of which was a GST-free supply because of item 7 in the table in subsection 38-185(1) of the GST Act. Exclusion 2.3: Excluding goods in respect of which the arriving person is entitled to, and has claimed, a payment under Division 168 of the GST Act related to the export of the goods.
Category: Goods to be exported from Australia later by the arriving person
Item 3: Personal goods, imported by an arriving person ordinarily domiciled outside Australia that the arriving person intends to export from Australia when the arriving person departs from Australia.
Category: Goods owned and used overseas for more than 12 months
Item 4: Personal goods, including fur apparel, personal effects, furniture and household goods not covered by items 1 to 3.	Condition 4.1: Provided the goods have been owned and used overseas by the arriving person for a period of 12 months preceding the arriving person’s departure for Australia. Exclusion 4.2: Excluding alcoholic beverages and tobacco products.
Category: Alcoholic beverages
Item 5: Alcoholic beverages not exceeding 2,250 ml.	Condition 5.1: The goods must be imported by an adult or purchased at an inwards duty free shop by an adult. Note: See paragraph 8 for additional conditions Exclusion 5.2: Excluding all alcoholic beverages where the total quantity of alcoholic beverages imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds 2,250 ml and the person has concealed any of the alcoholic beverages from Customs. Exclusion 5.3: Excluding all alcoholic beverages where the total quantity of alcoholic beverages imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds 2,250 ml and the person has not concealed any of the alcoholic beverages and the person wishes to take the total quantity of alcoholic beverages into home consumption.
Category: Tobacco products
Item 6: 25 or less cigarettes.	Condition 6.1: The goods must be in an opened packet in the possession of the adult who imported them.
Item 7: Tobacco products not exceeding 25 grams (excluding cigarettes covered by item (6)).	Condition 7.1: The goods must be imported by an adult or purchased at an inwards duty free shop by an adult. Condition 7.2: Excluding all tobacco products where the total quantity of tobacco products imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds 25 grams (excluding cigarettes covered by item (6)) and the person has concealed any of the tobacco products from Customs. Condition 7.3: Excluding all tobacco products where the total quantity of tobacco products imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds 25 grams (excluding cigarettes covered by item (6)) and the person has not concealed any of the tobacco from Customs and the person wishes to take the total quantity of tobacco products into home consumption.
Category: Family - general goods not covered by any other category
Item 8: Goods: not covered by an item of the Table above; and where the total value of all such goods imported by the members of a family (if any) and purchased by the members of the family at an inwards duty free shop (if any) does not exceed the amount calculated in accordance with paragraph 8 above.	Condition 8.1: The goods must be imported by a member of a family or purchased at an inwards duty free shop by a member of a family. Condition 8.2: The members of the family must be passengers who arrived in Australia on the same flight or voyage. Exclusion 8.3: Excluding alcoholic beverages and tobacco products. Exclusion 8.4: Excluding all goods where the total value of all such goods imported by the members of the family (if any) and purchased by the members of the family at an inwards duty free shop (if any) exceeds the amount calculated in accordance with paragraph 6 above.
Category: Adult (not travelling in family group) - general goods not covered by any other category
Item 9: Goods: not covered by an item of the Table above; and where the total value of such goods does not exceed $900.	Condition 9.1: The goods must be imported, or purchased at an inwards duty free shop, by an adult passenger who is not travelling on the flight or voyage with his or her family. Exclusion 9.2: Excluding alcoholic beverages and tobacco products. Exclusion 9.3: Excluding all goods where the total value of all such goods imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds $900.
Category: Children (not travelling in a family group) and crew members - general goods not covered by any other category
Item 10: Goods: not covered by an item of the Table above; and where the total value of such goods does not exceed $450.	Condition 10.1: The goods must be imported, or purchased at an inwards duty free shop, by a crew member or a passenger who is a child who is not travelling on the flight or voyage with his or her family. Exclusion 10.2: Excluding alcoholic beverages and tobacco products. Exclusion 10.3: Excluding all goods where the total value of all such goods imported by the person (if any) and purchased by the person at an inwards duty free shop (if any) exceeds $450.

10. For the purposes of this by-law, the “Customs Tariff Act 1995” means the Customs Tariff Act 1995.

1. ​This by-law may be cited as Customs By-law No. 2300042.
Prescribed Goods

2. For the purposes of item 16, goods covered by Article 3.7 of Chapter 3 of the Australia-Chile Free Trade Agreement, done at Canberra on 30 July 2008, are goods to which that item applies.
Note: The Agreement is in Australian Treaty Series 2009 No. 6 ([2009] ATS 6) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

1. ​This by-law may be cited as Customs By-law No. 2300043.
   
Prescribed Goods

2. For the purposes of item 16, goods covered by Article 2.6 of Chapter 2 of the Australia-US Free Trade Agreement, done at Washington DC on 18 May 2004, are goods to which that item applies.
Note: The Agreement is in Australian Treaty Series 2005 No. 1 ([2005] ATS 1) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

1. This by-law may be cited as Customs By-Law No. 1540737.

2. This by-law shall take effect on and from 1 January 2016.

3. For the purposes of item 16 of Schedule 4 to the Customs Tariff Act 1995, Article 2.4 of the Korea-Australia Free Trade Agreement is prescribed.

4. In this by-law “Korea-Australia Free Trade Agreement” means the Korea-Australia Free Trade Agreement, done at Seoul, South Korea on 8 April 2014, as in force from the day this instrument is signed.

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.

1. ​This by-law may be cited as Customs By-law No. 2300178.
   
Prescribed article

2. For the purposes of item 16, Article 2.6 of Chapter 2 of the Free Trade Agreement between Australia and the United Kingdom of Great Britain and Northern Ireland, done at Adelaide on 17 December 2021 and London on 16 December 2021, is prescribed.​​​
   
Note: The Agreement is in Australian Treaty Series 2023 No. 3 ([2023] ATS 3) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

1. ​This by-law may be cited as Customs By-law No. 2300179.
   
Prescribed article

2. For the purposes of item 16, Article 2.6 of Chapter 2 of the Peru-Australia Free Trade Agreement, done at Canberra on 12 February 2018, is prescribed.​​​
   
Note: The Agreement is in Australian Treaty Series 2020 No. 6 ([2020] ATS 6) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

1. ​This by-law may be cited as Customs By-law No. 2300180.
   
Prescribed article

2. For the purposes of item 16, Article 2.6 of Chapter 2 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership, done at Santiago on 8 March 2018, is prescribed.​​​
   
Note 1: Under Article 1 of the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (Santiago Agreement), most of the provisions of the Trans-Pacific Partnership Agreement (Auckland Agreement), done at Auckland on 4 February 2016, are incorporated, by reference, into and made part of the Santiago Agreement. This means, for example, that Chapters 1 and 3 of the Auckland Agreement are, because of that Article, Chapters 1 and 3 of the Santiago Agreement.

Note 2: The Santiago Agreement is in Australian Treaty Series 2018 No. 23 ([2018] ATS 23) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

Note 3:The Auckland Agreement could in 2023 be viewed on the website administered by the Department of Foreign Affairs and Trade (http://www.dfat.gov.au).

1. ​This by-law may be cited as Customs By-law No. 2300181.
   
Prescribed article

2. For the purposes of item 16, Article 5​ of Chapter 2 of the Singapore-Australia Free Trade Agreement, done at Singapore on 17 February 2003, is prescribed.​​​
   
Note: The Agreement is in Australian Treaty Series 2003 No. 16 ([2003] ATS 16) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

1. ​This by-law may be cited as Customs By-law No. 2300044.
Prescribed Goods

2. For the purposes of item 17, goods that were exported from Australia, on a temporary basis, to the Australian Antarctic Territory, or the Territory of Heard Island and McDonald Islands, are goods to which that item applies.
   
Conditions
3. Item 17 applies to those goods covered by subsection (2) subject to both of the f​ollowing conditions:
1. the goods are returned and have not been subject to any treatment, repair, renovation, alteration or any other process since their export;
2. item 17A of Schedule 4 to the Customs Tariff Act 1995​ does not apply to the goods.​​
   

1. ​This by-law may be cited as Customs By-law No. 2300145.
Prescribed Goods

2. For the purposes of item 17, each of the following goods (other than those set out in subsection (3)) are goods to which that item applies.
1. goods that were produced in Australia;
2. goods for which duties of the Commonwealth were paid when first imported into Australia.
3. For the purposes of subsection (2), the application of item 17 does not include goods in respect of which:
1. that, at a time before they were exported, were excisable goods in respect of which excise duty has not been paid;
2. any duties of the Commonwealth were payable at, or prior to, the date of exportation but which have not been paid;
3. a drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth.
Conditions
4. Item 17 applies to those goods covered by subsection (2) subject to the condition that the goods were exported from Australia and are returned in an unaltered condition, and were not subject to treatment, repair, renovation, alteration, or any other processes.
Interpretative provisions
5. In this section:
   excise duty  means a duty payable under the Excise Tariff Act 1921
   excisable goods has the same meaning as in the Excise Act 1901.
6. For the purposes of this section, ‘repair’ does not include repairs undertaken for the preservation or maintenance of the goods.

​Item 20 – Goods exported for repair or renovation​

Goods exported from Australia for repair or renovation and returned after repair or renovation or part of a batch repair process to replace goods exported from Australia for repair or renovation

1. This by-law may be cited as Customs By-law No. 2300045.
Prescribed goods
2. ​For the purposes of item 20, each of the following are goods to which that item applies:
1. goods that have been exported from Australia for repair or renovation and returned after repair or renovation;
2. goods that are part of a batch repair process to replace goods exported from Australia for repair or renovation.
Conditions
3. Item 20 applies to those goods covered by subsection (2) subject to all of the following conditions:
1. the returned goods have not been subject to any process other than that required to effect the repair or renovation;
2. the returned goods are not new or upgraded versions of the exported goods;
3. the exported goods have not reached the end of their effective operational life;
4. item 16, 18 or 19 of Schedule 4 to the Customs Tariff Act 1995​ do not apply to the returned goods;
5. the duty on the returned goods is worked out by reference to a percentage of the value of the goods under a Schedule to the Customs Tariff Act 1995​ referred to in paragraph (d) of the description of goods in item 20 of Schedule 4 to that Act.
Interpretative p​rovisions
4. In this section:
   ​ Batch repair process means a system of repairing or renovating goods whereby defective goods are exchanged for identical goods which have already undergone repair or renovation.
   ​
5. Without limiting paragraph (3)(c), goods that have reached the end of their effective operational life includes if the goods are worn out or are not otherwise capable of being repaired or renovated.

1. This by-law may be cited as Customs By-law No. 2300046.
Prescribed goods
2. ​For the purposes of item 21, goods made in Australia that have been returned to Australia for repair or alteration are goods to which that item applies.
Conditions
3. Item 21 applies to those goods covered by subsection (2) subject to both of the following conditions:
1. the goods are imported for repair or alteration;
2. the goods are to be exported from Australia after their repair or alteration.
   

1. This by-law may be cited as Customs By-law No. 2100072.

2.  This by-law commences on 14 May 2021.

3. For the purposes of Item 21 of Schedule 4 to the Customs Tariff Act 1995, superyachts imported into Australia for repair or alteration, and that are to be re-exported, are prescribed, under security.

4. For the purpose paragraph 3, 'superyacht' means any high value luxury sailing or motorised ship which is 24 metres or longer in length, not carrying cargo and used for sport or pleasure.

5. The application of item 21 to the goods in paragraph 3 is subject to the condition that a superyacht must be re-exported within 12 months of the date of entry for home consumption of the superyacht.

6. In this by-law, the “Customs Tariff Act 1995” means the Customs Tariff Act 1995, as amended or proposed to be altered.

1. This by-law may be cited as Customs By-law No. 2100073.

2. For the purposes of item 21 of Schedule 4 to the Customs Tariff Act 1995, goods, other than superyachts of a kind prescribed in Customs By-law No. 2100072,  that are imported to Australia for repair or alteration, and are to be re-exported, are prescribed, under security.

3. 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.

1. This by-law may be cited as Customs By-law No. 2300092.
Prescribed goods
2. For the purposes of item 22, each of the following goods are goods to which that item applies:
1. reusable containers (other than those covered by subsection (3)); and
2. goods imported on or in reusable containers.
3. For subsection (2)(a), item 22 does not apply to containers that are required to be classified with the goods with which they are imported, by application of rule 5(b) of the General Rules for the Interpretation of the Harmonized System, as contained in Schedule 2 to the Customs Tariff Act 1995.
Conditions
4. Item 22 applies to those goods covered by subsection (2)(a) subject to all of the following conditions:
1. the reusable containers will be exported within 12 months after they are entered for home consumption;
2. ​the reusable containers are only used for any of the following purposes, in relation to the goods with which they were imported:
1. transport;
   
2. storage;
3. display;
4. exhibition;
   
5. dispensing;
   
3. the goods are under security.

1. This by-law may be cited as Customs By-law No. 2300047.
Prescribed goods
2. For the purposes of item 22, each of the ​following goods are goods to which that item applies:
1. compressed or liquefied gas;
2. a container designed to be refilled, or a kind classified under heading 7311 of Schedule 3, and similar containers of base metal.
Definitions
3. In this section:
base metal has the same meaning as in Schedule 3 to the Customs Tariff Act 1995.

Note: The expression base metal is defined in Note 3 to Section XV of Schedule 3 to the Customs Tariff Act 1995.

refillable container means a container that:
1. is designed to be refilled; and
2. is either:
1. classified under tariff heading 7311; or
2. is a similar container made of base metal.

1. This by-law may be cited as Customs By-law No. 2300048.
Prescribed goods
2. For the purposes of item 23, goods to which that item applies are donated or bequeathed goods for which all of the following applies:
1. by a person, company or organisation resident or established outside Australia; and
2. to an organisation established in Australia that is:
1. a registered charity within the meaning of the Customs Tariff Act 1995; or
2. a library, museum, gallery or institution, gifts to which are deductible because it is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection 30-100(1) of the Income Tax Assessment Act 1997;
   and
3. for purposes in connection with disaster relief.
   
Conditions
3. ​Item 23 applies to those goods covered by subsection (2) subject to the condition that those goods must not be:
   1. sold;
   2. traded;
   3. exchanged;
      
   4. hired out; or
      
   5. used for any other commercial activities in Australia
   
   ​ Definitions
4. In this section:
   
disaster means an event or circumstance that has been declared to be a disaster by, or with the approval of, a Minister of the Commonwealth or of a State or Territory under a law of the Commonwealth or of a State or Territory.

1. This by-law may be cited as Customs By-law No. 2300049.
Prescribed goods
2. For the purposes of item 23, goods that have been donated or bequeathed to the public, or a public institution, are goods to which that item applies.
Conditions
3. Item 23 applies to those goods covered by subsection (2) subject to all of the following conditions:
1. the goods do not serve similar functions to goods that are produced in Australia;
2. the goods do not serve similar functions to goods that are capable of being produced in Australia by any person in the normal course of business;
   
3. the goods are not substitutable for other goods that are produced in Australia by any person in the ordinary course of business.

1. This by-law may be cited as Customs By-law No. 2300050.
Prescribed goods
2. For the purposes of paragraph (a) of item 25, each of the following are goods to which that paragraph of the item applies:
   1. the goods are trophies won outside of Australia in competition; and
   2. the trophies are appliances or articles of a kind used in an office or the household.
3. For the purposes of paragraph (b) of item 25, goods that are decorations, medallions or certificates awarded outside of Australia are goods to which that paragraph of the item applies.
4. For the purposes of paragraph (c) of item 25, each of the following are goods to which that paragraph of the item applies:
1. the goods are trophies or prizes sent by donors resident outside Australia; and
2. the goods were sent either:
1. for presentation in Australia; or​
   
2. for competitions in Australia organised or sponsored otherwise than in connection with commercial ventures; and
3. the goods are of a kind which are suitable for display on:
1. walls of dwellings or offices; or
2. stands or similar mounts; or
3. the person.
   
Conditions
5. ​Item 25 applies to those goods covered by subsections (2), (3) and (4) subject to the condition that those goods are not of an advertising nature.

Item 26 - Goods of insubstantial value

Goods of insubstantial value​

1. This by-law may be cited as Customs By-law No. 2300079.
Prescribed goods and value
2. For the purposes of item 26, goods (other than the goods referred to in subsection (3)) the value of which is less than $1000.01 are goods to which that item applies. 
3. Section (2) does not include any of the following goods:
1. tobacco, tobacco products or alcoholic beverages;
   
2. goods imported by a passenger or a member of the crew of a ship or aircraft arriving in Australia from a place outside Australia;
   
3. goods forming part of a bulk order.
   

Item 27 - Samples of negligible value

Samples

1. This by-law may be cited as Customs By-law No. 2300093.
Prescribed goods and value
2. For the purposes of item 27, goods that are samples of any of the following kinds are goods to which that item applies:
1. goods that:
1. are of such dimensions that they are useless except for purposes of demonstration; or
2. are rendered useless by a form of mutilation for the goods covered by subsection (3);
2. accessories or ornaments for clothing that:
1. are limited to one of each size; and
2. are either affixed to cards or are put up as samples in the manner usual in commercial trade;
3. non-consumable goods, without mutilation, where one sample of any one line is imported of a value of no more than $2 each (or each set);
4. consumable goods that are destroyed on eating or drinking, testing or analysis or similar and that have a value:
1. if each sample is a different product—of no more than $2 for each sample; or
2. for any one consignment of the same product not exceeding $2;
5. goods that:
1. are of a kind and in quantities approved in writing by the Collector; and
2. are for distribution free of charge, at an event (within the meaning of Article 1 of Annex B.1 of the Istanbul Convention), approved by the Collector; and
3. are not excise-equivalent goods;
6. goods of:
1. solely of overseas origin;
2. incorporating or consisting of printed matter; and
3. put up as or in sample books designed for soliciting orders for the importation of the goods represented.
3. For the purposes of subparagraph (2)(a)(ii), the forms of mutilation for goods are set out in the following table.​​​​
   

4. ​In this section:
   ​Istanbul Convention means the Agreement on the Convention of Temporary Admission, done at Istanbul on 26 June 1990.
   Note: The Convention is in Australian Treaty Series 1993 No. 43 ([1993] ATS 43) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

Item 28 - Various aids and appliances for persons with disabilities

1. ​This section may be cited as Customs By-law No. 2300094.
Prescribed Goods

2. ​For the purposes of item 28, each of the following are goods to which that item applies:
1. goods that are pedestrian safety equipment and are either:
1. braille tiles; or
2. braille road rivets;
2. goods that are reading machines and are capable of converting printed matter into either:
1. tactile images; or
2. speech;
3. goods that are reading systems and that are capable of scanning printed matter and reproducing the enlarged text on a screen;
4. goods that are sound reproducers and sound recorders.
Conditions

3. Item 28 applies to those goods covered by paragraph (2)(a) subject to the condition that the goods are designed for the blind.
4. Item 28 applies to those goods covered by paragraph (2)(d) subject to each of the following conditions:
1. have a power output (rms) of less than 2.5 W;
2. use a magnetic tape as the recorded or recording medium;
3. are monophonic;
4. are DC or AC/DC operated;
5. are designed for carrying in the hand or on the person;
6. have colour coded, raised symbol control keys;
7. have dual playing speeds.
Defintions
5. ​​In this section:
   
   ​ AC/DC means alternating current/direct current.
   
   DC means direct current.
   
   RMS means Root Mean Square.

Item 29 - Goods for persons with disabilities under an inter-governmental agreement​

1. ​This section may be cited as Customs By-law No. 2300095.
Prescribed Goods

2. ​For the purposes of item 29, goods that are specially designed for the employment or the educational, scientific, social or cultural advancement of persons with disabilities are goods to which that item applies.
Conditions

3. Item 29 applies to those goods covered by subsection (2) subject to the condition that those goods are imported directly by an organisation concerned with the welfare, education of, or provision of assistance to persons with disabilities.
Defintions
4. In this section:
   
   Organisation means:
   1. an entity listed in column 1 of subsection 25-5(5) of the Australian Charities and Not-for-profits Commission Act 2012; or
   2. an organisation approved in writing by the Minister for Industry and Science, in consultation with the Minister for Health, and is not an organisation which is carried on for the purposes of profit or gain.
   
   ​Florence Agreement means the Agreement on the Importation of Educational, Scientific and Cultural Materials, done at Lake Success on 22 November 1950.
   Note: The Convention is in Australian Treaty Series 1992 No. 12 ([1992] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).
   
   Protocol means the Protocol to the Agreement on the Importation of Educational, Scientific and Cultural Materials of 22 November 1950, done at Nairobi on 26 November 1976.
   Note: The Convention is in Australian Treaty Series 1992 No. 12 ([1992] ATS 12) and could in 2023 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).
   
   
5. For the purposes of this section, goods are taken to be specially designed for persons with disabilities if either:
1. adapting the goods for the disability causes those goods not to be used or unable to be used by persons without disabilities; or
2. the cost to convert the goods for use by persons without disabilities would be prohibitive.

Item 32 - Textiles, clothing and footwear

1. ​This by-law may be cited as Customs By-law No. 2300051.
Prescribed Goods

2. ​For the purposes of item 32, goods to which that item applies are goods for which all of the following apply:
1. the goods are classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; and
2. the goods are fusible interlining fabrics; and
3. no more than 50%, by weight, of the manmade fibrecontent of the fabrics is:
1. polypropylene; or
2. polyethylene; or
3. polypropylene and polyethylene.​
   
Conditions

3. ​​Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used as shoulder or chest padding in the manufacture of coats or formal evening wear shirts.

1. ​This by-law may be cited as Customs By-law No. 2300052.
Prescribed Goods

2. For the purposes of item 32, goods that are fabrics classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515, 5516 or 5903 are goods to which that item applies.
Conditions

3. Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture or repair of hot air balloon envelopes, parachute canopies or sails.

1. ​This by-law may be cited as Customs By-law No. 2300053.
Prescribed Goods

2. For the purposes of item 32, goods that are fabrics classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516 are goods to which that item applies.
Conditions

3. Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be cut up for the manufacture of either or both of the following:
1. hemmed table linen;
2. hemstitched table linen.

1. ​This by-law may be cited as Customs By-law No. 2300096.
Prescribed Goods

2. Goods to which that item applies are goods for which all of the following apply:
1. the goods are classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516; and
2. the goods are fabrics that are one or more of the following:
1. multi coloured woven;
2. printed;
3. of widths no more than 76 centimetres; and
3. the goods are less than 20%, by weight, of the fabric is wool.
Conditions
3. Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used (other than as an interlining) in the manufacture of any of the following:
1. cummerbunds;
2. neck ties;
3. sets consisting of a neck tie and a decorative pocket handkerchief made from the same fabric.
Interpretative provisions
4. For the purposes of this by-law, the following fabrics are taken not to be printed if the fabrics are:
1. printed with dyes, pigments or colours that are not fast to light or laundering;
2. bearing designs of only a utility nature, not of an ornamental or decorative nature;
3. printed to such a small degree or at such infrequent intervals that, having regard to the remaining area of the fabric, the printing is nominal.

1. ​This by-law may be cited as Customs By-law No. 2300097.
Prescribed Goods

2. For the purposes of item 32, goods to which that item applies are goods for which both of the following apply:
1. the goods are classified under tariff heading 5903 or 5907;
2. the goods are fabrics specially prepared or coated for use in the manufacture of emery cloth.
Definitions
3. In this section:
   
   ​ emery cloth means fabric coated with one or more of the following abrasive substances, in powdered or granular form:
   1. aluminium oxide;
   2. garnet;
   3. natural emery;
   4. silicon carbide

1. ​This by-law may be cited as Customs By-law No. 2300098.
Prescribed Goods

2. For the purposes of item 32, goods to which that item applies are goods for which both of the following apply:
1. the goods are fabrics classified under tariff heading 5007, 5208, 5210, 5212, 5407, 5408, 5512, 5513, 5515 or 5516;
2. the fabric weighs less than 125 grams per square metre.
Conditions
3. Item 32 applies to those goods covered by subsection (2) subject to the following conditions:
1. the person who enters the goods for home consumption is to treat the fabrics with plastics, being a permanent plastic addition of at least 30 grams per square metre of fabric; and
2. the treated fabrics are then to be:
1. sold in that form by the person; or
2. made up into finished products, other than curtains, by the person.
Definitions
4. ​In this section:
   
   plastic has the same meaning as in Note 1 to Chapter 39 in Schedule 3 to the Customs Tariff Act 1995.
   
   treat means impregnate, coat, cover or laminate.
   
   

Measurement of weight per square metre
5. ​For the purposes of this by-law, fabric and permanent plastic additions are taken to have a particular weight per square metre if they have that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made).

1. ​This by-law may be cited as Customs By-law No. 2300099.
Prescribed Goods

2. For the purposes of item 32, other than the goods referred to in subsection (3), goods to which that item applies are goods for which all of the following apply:
1. the goods are fabrics classified under tariff heading 5210 or 5211 or under tariff subheading 5212.2;
2. the fabric weighs no more than 510 grams per square metre;
3. the value of the goods is no more than $2.67 per square metre of fabric.
3. Subsection (2) does not apply to goods if any of the following applies to the goods:
1. the fabric weighs at least 203 grams per square metre and is woven in:
   1. a Jacquard weave; or
   2. a dobby weave; or
   3. sateen; or
   4. any similar weave;
2. the fabric weighs at least 305 grams per square metre and is woven:
1. in a fancy weave; or
2. from fancy yarns;
3. the fabric is classified under tariff heading 5210 and the fabric weighs at least 120 grams per square metre.
Conditions
4. Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are for use in the manufacture of surgical or adhesive plaster.
Measurement of weight per square metre
5. For the purposes of this by-law, fabric is taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made).

1. ​This by-law may be cited as Customs By-law No. 2300054.
Prescribed Goods

2. For the purposes of item 32, each of the following goods are goods to which that item applies:
1. fabrics (excluding elastomeric fabrics) classified under tariff heading 5407 or 5408; and
2. elastomeric fabrics classified under tariff heading 5407 or 5408 weighing more than 510 grams per square metre.
   
Conditions
3. ​Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are for use in the manufacture of surgical or adhesive plaster.
Measurement of weight per square metre
4. For the purposes of this by-law, fabric and permanent plastic additions​ are​ taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made).

1. ​This by-law may be cited as Customs By-law No. 2300055.
Prescribed Goods

2. For the purposes of item 32, handkerchiefs classified under tariff heading 6213 are goods to which that item applies.
Conditions
3. Item 32 applies to those goods covered by subsection (2) subject to both of the following conditions:
1. the goods are imported in packs containing at least 60 handkerchiefs, of one design (if any) and/or colour;
2. the handkerchiefs are not to be put up for retail sale.

1. ​This by-law may be cited as Customs By-law No. 2300056.
Prescribed Goods

2. For the purposes of item 32, each of the following goods are goods to which this item applies:
1. fabrics (excluding elastomeric fabrics) classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516;
2. elastomeric fabrics classified under tariff heading 5407, 5408, 5512, 5513, 5514, 5515 or 5516 weighing more than 510 grams per square metre.
Conditions
3. Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of any of the following:
1. brassieres;
2. corsets;
3. torsolettes;
   
4. corselettes;
   
5. panty girdles.
Measurement of weight per square metre
4. For the purposes of this by-law, fabric is taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made).

1. ​This by-law may be cited as Customs By-law No. 2300057.
Prescribed Goods

2. For the purposes of item 32, goods to which that item applies are goods for which all of the following apply:
1. the goods are classified under tariff subheading 6001.10.00;
2. the goods are synthetic fur fabrics;
3. the fabric weighs at least 700 grams per square metre.
Conditions
3. Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of plush toys.
Measurement of weight per square metre
4. For the purposes of this by-law, fabric is taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made).

1. ​This by-law may be cited as Customs By-law No. 2300058.
Prescribed Goods

2. For the purposes of item 32, goods to which that item applies are goods for which both of the following apply:
1. the goods are classified under tariff heading 5210, 5211, 5212, 5903, 6002, 6003, 6004, 6005 or 6006;
2. the goods are fusible interlining fabrics.
Conditions
3. Item 32 applies to those goods covered by subsection (2) subject to the condition that the goods must be used as shoulder padding or chest padding in the manufacture of either or both of the following:
1. coats;
2. formal evening wear shirts.

1. ​This by-law may be cited as Customs By-law No. 2300100.
Prescribed Goods

2. For the purposes of item 32, goods to which that item applies are goods for which both of the following apply:
1. are fabrics classified under tariff heading 5007, 5111, 5112, 5208, 5210, 5212, 5407, 5408, 5512, 5513, 5515 or 5516;
2. the fabric weighs less than 125 grams per square metre;
Conditions
3. Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in any one of the following circumstances:
1. in a clothing factory in the manufacture of any of the following:
1. goods that, if imported, would be classified under a tariff classification in Chapter 62 of Schedule 3 to​​​ Customs Tariff Act 1995;
2. bias binding;
3. piping;
2. in the manufacture of headwear that, if imported, would be classified under tariff subheading 6505.00.90;
3. if the fabrics are in widths of less than 115 centimetres—for any purpose other than a manufacturing process.
4. Subsection (3) does not apply to goods that are woven fabrics for use in the manufacture of linings or pocketings, whether or not incorporated in apparel.
5. Paragraph (3)(c) does not apply to goods if the fabric has a value less than $1.50 per square metre and contains filament yarn.
Measurement of weight per square metre
6. For the purposes of this by-law​, fabric is taken to have a particular weight per square metre if it has that weight per square metre within a tolerance of plus or minus 1% when measured in accordance with Australian Standard AS 2001.2.13-1987 (as current at the time this instrument was made).

1. ​This by-law may be cited as Customs By-law No. 2300059.
Prescribed Goods

2. For the purposes of item 32, goods to which that item applies are goods for which all of the following apply:
1. the goods are fabrics classified under tariff heading 5208 or 5210 or tariff subheading 5212.1;
2. less than 20%, by weight, of the fabric is man-made fibre;
3. less than 20%, by weight, of the fabric is wool.
Conditions
3. Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are not to be used in the manufacture of bed linen.
Definitions
4. In this section:
   
   bed linen includes the following:
   
   1. bed sheeting;
   2. pillow cases;
   3. bolster cases;
   4. continental quilt covers;
   5. bed ruffles.
   
   ​pillow case does not include a permanent sheath of a kind used solely or principally as a pillow only after being filled with feathers, kapok, plastic foam or similar stuffing materials.

1. ​This by-law may be cited as Customs By-law No. 2300060.
Prescribed Goods

2. For the purposes of item 32, goods to which that item applies are goods for which all of the following apply:
1. the goods are fabrics classified under tariff heading 5208 or 5210 or tariff subheading 5212.2;
2. less than 20%, by weight, of the fabric is man-made fibre; and
3. less than 20%, by weight, of the fabric is wool; and
4. the fabric has a raised nap on one or both sides; and
5. when tested on an Instron Tensile Testing Machine or similar device, the fabric:
1. when measured at a compression of 5 grams per square centimetre, has a thickness of at least 0.6 millimetres; and
2. when measured at a compression of 50 grams per square centimetre, has a thickness of at least 0.15 millimetres less than the thickness when measured as referred to in subparagraph (i).

1. ​This by-law may be cited as Customs By-law No. 2300061.
Prescribed Goods

2. For the purposes of item 32, polyamide fabrics that are coated, covered, impregnated or laminated with artificial plastic materials are goods to which that item applies.
Conditions
3. Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of any of the following:
1. rainwear;
2. parkas;
3. ski jackets.

1. ​This by-law may be cited as Customs By-law No. 2300062.
Prescribed Goods

2. For the purposes of item 32, fabrics classified under tariff heading 5903 are goods to which that item applies.
Conditions
3. Item 32 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used as fusing lining in the manufacture of either or both of the following:
1. collars;
2. cuffs;
for either or both of the following:


3. ​​shirts;
4. blouses.

1. ​This by-law​ may be cited as Customs By-law No. 2300063.
Prescribed Goods

2. For the purposes of item 32, goods to which that item applies are goods for which all of the following apply:
1. the goods are classified under tariff heading 5703;
2. the goods are tufted carpets or other textile floor coverings;
3. the goods were made by non powered tufting machines operated by being held in the hand.

1. ​This by-law may be cited as Customs By-law No. 2300065.
Prescribed Goods

2. For the purposes of item 35, goods to which that item applies are goods for which both of the following apply:
1. the goods are for use in the construction, modification or repair of vessels exceeding 150 gross construction tons;
2. the goods are either parts of the vessels or materials.
Interpretative provisions
3. For the purposes of this section​, the gross construction tonnage of a vessel shall be calculated using the formula:
   
   Z / 2.83
   
   where:
   
   Z ​means a number equal to the number of cubic metres in the total volume, measured in relation to the moulded lines of the enclosed spaces in the vessel, including:
   1. between-deck spaces;
   2. water ballast spaces;
   3. voids;
   4. cofferdams;
   5. machinery spaces;
   6. erections;
   7. superstructures;
   8. houses;
   9. casings;
   10. funnel spaces;
   11. mast spaces; and
   12. in the case of an aircushion vehicle, the area enclosed by the inflatable skirt under normal inflation.

1. ​This by-law may be cited as Customs By-law No. 2300101.
Prescribed Goods

2. For the purposes of item 37, goods to which that item applies are goods for which both of the following apply:
1. the goods are passenger motor vehicles classified under tariff heading 8703;
2. the goods are either used or second-hand.
Conditions
3. Item 37 applies to those goods covered by subsection (2) subject to the condition that the Minister administering Part 5 of the Road Vehicle Standards Rules 2019 has given, in writing, an import approval (within the meaning of those Rules) for the purposes of section 76 of the Road Vehicle Standards Act 2018.
Definitions
4. In this section:
   Passenger motor vehicles means motor cars and other motor vehicles (including station wagons) designed for the carriage of 2 or more persons (including the driver), other than:
   1. ambulances;
   2. hearses;
   3. police vans;
   4. amphibious vehicles; or
   5. off-road vehicles.

Item 38 - Original equipment for the manufacture of vehicles over 3.5 tonnes

Vehicle components for use as original equipment in the manufacture of certain vehicles over 3.5 tonnes g.v.w.

1. This by-law may be cited as Customs By-law No. 2100221.

2. For the purposes of item 38 of Schedule 4 to the Customs Tariff Act 1995  the following goods, subject to paragraphs 3 to 6, are prescribed.

   1. vehicle components for use as original equipment in the manufacture or assembly of the cab/chassis or drivable chassis of a motor vehicle having a g.v.w. exceeding 3.5 tonnes which, if imported, would be classified under a heading or subheading of Schedule 3 specified in Table 1 below:

      TABLE 1

      8701.​21.00	8703.23.20	8703.60.20(*)	8704.31.10
      8701.22.00	8703.24.20	8703.70.20	8704.32.00
      8701.23.00	8703.31.20	8703.80.20	8704.41.10
      8701.24.00	8703.32.20	8703.90.20	8704.42.00
      ​8701.29.00	8703.33.20	​8704.21.10	​8704.43.00
      ​8702	​8703.40.20(*)	​8704.22.00	​8704.51.10
      ​8703.22.20	​8703.50.20	​8704.23.00	​8704.52.00

      (*) except for vehicles of a cylinder capacity not exceeding 1 000 cm³

      UNDER SECURITY;

      AND

   2. vehicle components for use as original equipment in the assembly of a particular motor vehicle, having a g.v.w. exceeding 3.5 tonnes but less than 4 tonnes, which, if imported, would be classified under a heading or subheading of Schedule 3 specified in Table 2 below:

      TABLE 2

      8702	8703.32.20	8703.70.20	8704.41.10
      8703.22.20	8703.33.20	8703.80.20	8704.51.10
      8703.23.20	8703.40.20(*)	8703.90.20
      8703.24.20	​8703.50.20	​8704.21.10	​
      ​8703.31.20	​8703.60.20(*)	​8704.31.10	​

      (*) except for vehicles of a cylinder capacity not exceeding 1 000 cm³

      UNDER SECURITY.

3. For the purposes of this by-law, “use” includes used up, (e.g. damaged or destroyed) provided that the Collector is satisfied that the particular goods would not be suitable for use as motor vehicle components.

4. This by-law does not apply to the following:

   1. sub-assemblies incorporating a combination of more than one of the following:

      1. cabs;
      2. chassis frames;
      3. clutches;
      4. engines;
      5. gearboxes;
      6. propeller shaft assemblies;
      7. radiators; or
      8. suspension systems; or

   2. goods, as follows:

      1. cabs other than bare cabs; or
      2. chassis frames fitted with any attachment or component other than mounting brackets or towing hooks; or

   3. goods, as follows:

      1. accumulators (batteries) or parts therefor;
      2. air-brake equipment or parts therefor;
      3. brake drums (other than transmission brake drums) or parts therefor;
      4. cab seats or parts therefor;
      5. hubs (other than geared hubs) or parts therefor;
      6. propeller shaft assemblies or parts therefor;
      7. radiators or parts therefor;
      8. radiator hoses;
      9. radiator flexible mountings;
      10. radios or magnetic sound reproducers whether combined or not, or parts therefor;
      11. steering gearboxes or parts therefor;
      12. suspension components or parts therefor;
      13. tapered roller bearings;
      14. tubes (inner);
      15. tyres;
      16. valves for tubeless tyres; or
      17. wheels or parts there for.

5. For the purposes of this by-law:

   1. “air-brake equipment” means equipment clearly identified as being directly concerned with the braking function and includes foot brake valves, air valves, air tanks, brake chambers, airlines and fittings but does not include engine integrated air compressors, warning devices, axle incorporated components being brake drums, shoes or linings, slack adjusters, cam shafts or brake foundations, or airline and fittings clearly identified as components for use with peripheral air operated activities such as door closure;

   2. “bare cabs” means cabs not painted further than prime coated and not fitted or trimmed with any componentry (for example, seats, instruments, window glass or rubber trim) other than mounting brackets;

   3. “brake drums” includes brake drums machined or unmachined;

   4. “cab seats” includes all seats in crew cab or dual cab vehicles and the driver's seat in buses;

   5. “clutches” means transmission clutches (i.e. main driveline equipment);

   6. “engine” does not include goods incorporating any transmission equipment (i.e. main driveline equipment);

   7. “gearboxes” means transmission gearboxes (i.e. main driveline equipment);

   8. “propeller shaft assemblies” means main driveline equipment;

   9. “radiators” means a sub-assembly comprising water tanks with inlet and outlet manifolds, radiator core and integral frame;

   10. “suspension components” means components identified as being concerned with the suspension function being spring hangers, spring saddles, equaliser beams, walking beams, shock absorbers or mounting brackets other than chassis mounting brackets;

   11. “g.v.w.” (gross vehicle weight) is the road weight specified by the manufacturer as being the maximum design weight capacity of the vehicle. This weight is the combined weight of the vehicle, the maximum specified load, the driver and a tank full of fuel.

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 a Customs Tariff alteration proposed in the Parliament.

Item 39A - Motor vehicle testing equipment for Automotive Service Providers

Vehicles and components for use in testing etc. of motor vehicles designed or engineered under the Automotive Transformation Scheme

1. This by-law may be cited as Customs By-law No. 2100084.

2. For the purposes of item 39A of Schedule 4 to the Customs Tariff Act 1995, motor vehicles and components for motor vehicles for use in testing, quality control, manufacturing, evaluation or engineering development of:

   1. motor vehicles designed or engineered, or in the process of being designed or engineered, in Australia by a person who was registered as an automotive service provider under the Automotive Transformation Scheme (within the meaning of the Automotive Transformation Scheme Act 2009) on 30 March 2021; or

   2. components for inclusion in such motor vehicles;

   are prescribed, under security.

3. The application of item 39A to the goods in paragraph 2 is subject to the condition that, within a period of twelve months from the date of entry for home consumption, or within such further period as a Collector may in writing allow, the goods are:

   1. exported;

   2. destroyed; or

   3. disposed of in a manner approved in writing by a Collector.

4. In this by-law, the Customs Tariff Act 1995 means the Customs Tariff Act 1995, as amended or proposed to be altered.

1. ​This by-law may be cited as Customs By-law No. 2300183.
Prescribed Goods

2. For the purposes of item 41, goods imported on or after 30 November 2021 are goods to which that item applies.
Conditions
3. Item 41 applies to those goods covered by subsection (2) subject to the condition that the goods are:
1. of a kind and quantity; and
2. imported by an importer; and
3. imported in the period of time, beginning on the specified start date and ending on the specified end date;
approved in writing by the Collector.

1. ​This by-law may be cited as Customs By-law No. 2300102.
Prescribed Goods

2. For the purposes of item 42, industrial robots, other than any of the following, are goods to which that item applies:
1. industrial robot systems;
2. industrial robot lines; or
3. industrial robot cells.
   
Definitions
3. ​In this section:
   End-effector means device specifically designed for attachment to the mechanical interface to enable the robot to perform its task.
   
   Industrial robot includes:
   1. automatically controlled, reprogrammable multipurpose manipulator, programmable in three or more axes, which can be either fixed in place or fixed to a mobile platform for use in automation applications in an industrial environment;
   2. the manipulator, including robot actuators controlled by the robot controller;
   3. the robot controller;
   4. the means by which to teach or program the robot, including any communications interface;
   5. auxiliary axes that are integrated into the kinematic solution;
   6. the manipulating portions of mobile robots, where a mobile robot consists of a mobile platform with an integrated manipulator or robot.
   
   Industrial robot cells means one or more industrial robot systems, including associated machinery and equipment and the associated safeguarded space and protective measures.
   
   Industrial robot line means more than one industrial robot cell performing the same or different functions and associated equipment, in single or coupled safeguarded spaces.
   
   Industrial robot systems means machine comprising an industrial robot, end-effectors, any end-effector sensors and equipment needed to support the intended task, and a task program.
   
   Manipulator means mechanism consisting of an arrangement of segments, jointed or sliding relative to one another, including a robot actuator, and does not include an end-effector.
   
   Mobile platform means an assembly of components which enables locomotion. This includes a chassis which can be used to support a load, and may provide a structure by which to affix a manipulator.
   
   Mobile robot means a robot able to travel under its own control.
   
   ​ Robot actuator means power mechanism that converts electrical, hydraulic, pneumatic or any energy to effect the motion of the robot.
   
   Safeguarded space means space where safeguards are active.

1. ​This by-law may be cited as Customs By-law No. 2300067.
Prescribed Goods

2. For the purposes of item 45, each of the following goods, other than those covered by subsection (3), are goods to which that item applies:
1. original components of a completed machine to which a single tariff classification applies;
2. original component of equipment to which a single tariff classification applies.
3. Subsection (2) does not apply to the following goods:
1. replacement parts, components or spares used in modernising or refurbishing existing machinery or equipment;
2. initial spare parts, maintenance tools and the like that may be supplied as part of an original shipment.
Conditions
4. Item 45 applies to those goods covered by subsection (2) subject to the following conditions:
1. the goods were despatched to Australia as a single consignment but were separated for shipment due to accidental circumstances; or
   
2. the goods are of such a size, shape or weight that transport necessities demand separate shipment; or
3. transport necessities, due to the nature of the goods, demand separate modes of shipment for some components.

1. ​This by-law may be cited as Customs By-law No. 2300068.
Prescribed Goods

2. For the purposes of item 48, isopropyl myristate classified under tariff subheading 2915.90.00 are goods to which that item applies.
Conditions
3. Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions:
1. the goods are to be used in the formulation of cosmetics;
2. the goods are under security.

1. ​This by-law may be cited as Customs By-law No. 2300069.
Prescribed Goods

2. For the purposes of item 48, gelatin classified under tariff subheading 3503.00.10 are goods to which that item applies.
Conditions
3. Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions:
1. the goods are to be used for the manufacture of capsules;
2. the goods are under security.

1. ​This by-law may be cited as Customs By-law No. 2300070.
Prescribed Goods

2. For the purposes of item 48, goods that are uncompounded polyamides and polyesters, classified under either of the following, are goods to which that item applies:
1. any one of tariff subheadings 3907.6, 3907.70.00, 3907.9; or
2. tariff heading 3908.
Conditions
3. Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions:
1. the goods are to be used for the manufacture of fibres or yarns;
2. the goods are under security.

1. ​This by-law may be cited as Customs By-law No. 2300071.
Prescribed Goods

2. For the purposes of item 48, coated paper or coated paperboard, classified under tariff headings 4810 or 4811, are goods to which that item applies.
Conditions
3. Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions:
1. the goods are to be used in the production of magazines which, if imported, would be classified under tariff subheading 4902.90.00;
2. the goods are under security.
Definitions
4. In this section:
   
   ​ magazine means one issue in a continuous series under the same title published at regular intervals but at least half yearly; and does not include any of the following:
   1. co​mics;
   2. newspapers;
   3. staff journals;
   4. magazines issued primarily for publicity or promotional purposes;
   5. Federal, State or Territorial Government magazines; or
   6. inserts for the publications listed at paragraphs (a) to (e) above.

1. ​This by-law may be cited as Customs By-law No. 2300072.
Prescribed Goods

2. For the purposes of item 48, goods to which that item applies are goods for which all of the following apply:
1. are coated paper classified under tariff headings 4810 or 4811;
2. have a weight no more than 67 grams per square metre;
3. contain more than 55% mechanical pulp.
Conditions
3. Item 48 applies to​ those goods covered by subsection (2) subject to both of the following conditions:
1. the goods are to be used in the production of newspapers, periodicals, posters and other printed matter of a kind which, if imported, would be classified in Chapter 49 of the Customs Tariff Act 1995;
2. the goods are under security.

1. ​This by-law may be cited as Customs By-law No. 2300103.
Prescribed Goods

2. For the purposes of item 48, other than the goods covered by subsection (3), goods to which that item applies are goods for which both of the following apply:
1. the goods are paper classified under tariff headings 4801 or 4802; and
2. the goods are any one of the following:
1. contain more than 55% mechanical pulp and weigh less than 34 grams per square metre;
2. contain more than 55% mechanical pulp, weigh more than 40 grams per square metre but less than 48 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre;
3. contain more than 25% mechanical pulp, contain no bleached chemical pulp and weigh no more than 205 grams per square metre;
4. contain at least 70% mechanical pulp, weigh no more than 205 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre.
3. Subsection (2) does not apply to goods that is paper that contains more than 55% mechanical pulp and weighs in the range of 34 grams per square metre to 40 grams per square metre.
Conditions
4. Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions:
1. the goods are to be used in the production of newspapers, periodicals, posters and other printer matter of a kind that, if imported, would be classified within Chapter 49 in Schedule 3 to the Customs Tariff Act 1995;
2. the goods are under security.

1. ​This by-law may be cited as Customs By-law No. 2300073.
Prescribed Goods

2. For the purposes of item 48, paper or paperboard, classified under tariff headings 4810 or 4811, are goods to which that item applies.
Conditions
3. Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions:
1. the goods are to be used in the manufacture of flip-top cigarette packaging;
2. the goods are under security.

1. ​This by-law may be cited as Customs By-law No. 2300074.
Prescribed Goods

2. For the purposes of item 49, goods that are aluminium sheets, classified under tariff subheadings 7606.12.00 or 7606.92.00, and are any one of the following, are goods to which that item applies:
1. aluminium sheets, for use as body stock, and being each of the following:
1. in coils;
2. gauge more than 0.26 mm but no more than 0.28 mm;
3. alloy composition of 3004 or 3104 as per the International Alloy Designation System;
4. temper of H19 as per Australian Standard AS 2848.1-1998; and
5. coated with oil; or
2. aluminium sheets, for use as end stock, and being each of the following:
1. in coils;
2. gauge more than 0.23 mm but no more than 0.25 mm;
3. alloy composition of 5182 as per the International Alloy Designation System;
4. temper of H19 or H48 as per Australian Standard AS 2848.1-1998; and
5. polymer coated; or
3. aluminium sheets, for use as tab stock, and being each of the following:
1. in coils;
2. gauge more than 0.22 mm but no more than 0.32 mm;
3. alloy composition of 5082 or 5182 as per the International Alloy Designation System; and
4. temper of H19, H39, H391 or H48 as per Australian Standard AS 2848.1-1998.
   
Conditions
3. Item 49 applies to those goods covered by subsection (2) subject to the condition that those goods are to be used in the manufacture of aluminium cans.

1. ​This by-law may be cited as Customs By-law No. 2300075.
Prescribed Goods

2. For the purposes of item 52, aromatic process oils classified under tariff subheadings 2710.19.91, 2710.91.91 or 2710.99.91 are goods to which that item applies.
Conditions
3. Item 52 applies to those goods covered by subsection (2) subject to the condition that those goods meet each of the criteria identified in the following table.
Required properties of prescribed goods


Item	Property	Test Method	Value
1	Density at 15 degrees Celsius	ASTM D1298 or ASTM D4502	No less than 0.9 grams per cubic centimetre
2	Aniline point	ASTM D611	No more than 70 degrees Celsius
3	Refractive index at 20 degrees Celsius	ASTM D1298 or ASTM D1747	No less than 1.490
4	Pour point	ASTM D97	No less than -9 degrees Celsius
5	Viscosity index	ASTM D2270	No more than 80

1. ​This by-law may be cited as Customs By-law No. 2300076.
Prescribed Goods

2. For the purposes of item 52, food grade white mineral oils classified under tariff subheading 2710.19.91 are goods to which that item applies.
Conditions
3. Item 52 applies to those goods covered by subsection (2) subject to the condition that those goods comply with both of the following regulations made by the Food and Drug Administration of the United States:
1. Sec. 21 CFR 172.878 of Title 21, Volume 1 of the United States Code of Federal Regulations;
2. Sec. 21 CFR 178.3620(a) of Title 21, Volume 1 of the United States Code of Federal Regulations.

1. ​This by-law may be cited as Customs By-law No. 2300077.
Prescribed Goods

2. For the purposes of item 53, polyglycol brake fluids classified under tariff heading 3819.00.00 are goods to which that item applies.
Conditions
3. Item 53 applies to those goods covered by subsection (2) subject to the condition that those goods meet the requirements of Australian Standard AS 1960.1-2005.

1. ​This section may be cited as Customs By-law No. 2300078.
Prescribed Goods

2. For the purposes of item 54, subject to subsections (3) and (5), each of the following goods are goods to which that item applies:
1. the goods are handicrafts that are any of the following:
1. imitation jewellery, classified under tariff heading 7117, being beads made up as necklaces, bracelets, or anklets;
2. imitation jewellery, classified under tariff heading 7117, made up from naturally occurring products or materials, with or without metal fittings;
3. furniture and parts therefor, classified under tariff heading 9401 or 9403 in which the artistic or decorative character is achieved by inlaid work or by carved designs carried out by hand; and
4. ​​handicrafts not otherwise covered in this subparagraph, but does not include clothing, footwear, fabrics, yarn, articles made up from fabric and yarn, and jewellery classified under tariff heading 7113, 7115 or 7116;
2. the goods are fabrics containing at least 90% by weight of natural fibres;
3. the goods are textile fabrics that are printed or dyed according to any one of the following methods:
1. the traditional batik method;
2. the traditional tie and dye method;
3. the traditional hand block printing method;
4. the traditional kalamkari printing method; or
5. any other method of printing or dyeing that is satisfied is a traditional method in the country of or​​igin
   
4. the goods contain at least 90% by weight of natural fibres, made from fabric or yarn, that are hand crocheted, hand knitted, hand netted or hand woven;
5. the goods are made from fabrics specified in paragraph (c);
6. the goods are garments printed or dyed by one of the methods specified in paragraph (c), after being made; and
7. the goods are footwear produced or manufactured in a Developing Country, classified under tariff subheading 6403.59.00, having all of the following:
1. outer soles of leather;
2. leather heels of a depth no more than 20 mm;
3. leather uppers without quarters; and
4. a vamp comprising two or more separate straps.
3. For the purposes of paragraphs (2)(b) to (g), subject to subsection (4), item 54 applies to materials or components of a minor nature if they are incorporated in the goods and are essential to the assembly or normal operation of the goods.
4. Paragraph (2)(g) does not apply to footwear which incorporates wedges or platforms.
5. Subsection (2) does not apply to:
1. ​curtains classified under tariff heading 6303; and
2. all towels, towelling and towelling products.
Conditions
6. Item 54 applies to those goods covered by paragraph (2)(a) subject to both of the following conditions:
1. the goods are wholly or in chief part by weight of materials traditionally used in the production of handicrafts;
2. the goods have an artistic or decorative character comparable with traditional handicrafts of the country in which the goods were made.
7. Item 54 applies to those goods covered by paragraphs (2)(a), (2)(b) and (2)(g) subject to the condition that the goods were made by one or more of the following processes of production:
1. by hand;
2. by non-mechanical, non-powered tools held in the hand;
3. produced on hand-powered or foot-powered machines.
8. Item 54 applies to those goods covered by paragraphs (2)(d) to (f)​ subject to the condition that the goods are made by one or more of the following processes of production:
1. by hand;
2. by non-mechanical, non-powered tools held in the hand;
3. produced on hand-powered or foot-powered looms.
Definitions
9. In this section:
   Developing Country has the same meaning as in the Customs Tariff Act 1995.