Customs By-law No. 2100072
Reference: LI 2021/3
Document type: Customs By-Law No. 2100072
Enabling act: Customs Act 1901; Customs Tariff Act 1995
Date of issue: 6 May 2021
Signatory: Alison Neil Delegate of the Comptroller-General of Customs
Registration number: F2020L00551
Registration date: 7 May 2021


2. This by-law commences on 14 May 2021.: 3. For the purpose 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.