Import of reconditioned photocopier components under special licence upheld; second-hand classification could not defeat the policy entry.

Imported photocopier parts without the populated circuit board were treated as reconditioned components, not a complete photocopier or merely second-hand goods. Because the import policy permitted reconditioned photocopier components against a special import licence, that permission could not be defeated by construing the same goods as second-hand in a way that would make the policy entry redundant. The analysis also reflects the principle that one provision should not be interpreted so as to nullify a parallel provision. On that basis, the goods were regarded as eligible for import against the special import licence and the confiscation, fine and penalty were stated not to stand.

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Issues: Whether imported photocopier parts, lacking the populated circuit board, were only reconditioned components of a photocopier and were eligible for import against the special import licence, notwithstanding the department's view that they were second-hand goods.

Analysis: The imported goods were found on examination to be reconditioned components of a photocopier. Since the populated circuit board was not imported, the machine could not function as a complete photocopier and the import remained a set of components rather than a finished machine. The Import Policy permitted import of reconditioned components of photocopiers against the special import licence, and that permission could not be defeated by treating such goods as second-hand in a manner that would render the policy entry redundant or otiose. The reasoning also supported the principle that one provision should not be construed so as to nullify another parallel provision.

Conclusion: The goods were held to be reconditioned components of photocopiers and were entitled to be imported against the special import licence; the confiscation, fine and penalty could not stand.

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