CUSTOMS ACT 1901

CUSTOMS TARIFF ACT 1995

SCHEDULE 4

BY-LAW No. 2200083

I, Franco Alvarez, delegate of the Comptroller‑General of Customs, under section 271 of the Customs Act 1901, make the by-law set out in the Schedule to this instrument.

This by-law commences on 1 July 2022.

Dated this 28th day of June 2022.

[signed]

Franco Alvarez

Delegate of the

Comptroller-General of Customs

SCHEDULE

Item 57

Schedule 4

1. This by-law may be cited as Customs By-law No. 2200083.

2. For the purposes of item 57 of Schedule 4 to the Customs Tariff Act 1995 (the Customs Tariff), goods of the following kind are prescribed:

(a)   the goods are active ingredients to be used in the manufacture of medicaments, vaccines and other goods (the manufactured goods);

(b)   the manufactured goods, if imported, would be classified under Chapter 30 of Schedule 3 to the Customs Tariff; and

(c)   the manufactured goods are to be used in the treatment, prevention or to limit the severity of the disease known as COVID‑19.

3. For the purposes of paragraph 2, active ingredients means only those ingredients that give the manufactured goods their therapeutic or prophylactic effect.

4. For the avoidance of doubt, paragraph 2 does not apply if the active ingredients have already been manufactured into the final product of a medicament, vaccine or other good that, if imported, would be classified under Chapter 30.

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