Customs Tariff Amendment (Tobacco Duty Harmonisation) Act 2017

No. 79, 2017

An Act to amend the Customs Tariff Act 1995, and for related purposes

Contents

1 Short title

2 Commencement

3 Schedules

Schedule 1—Amendments

Customs Tariff Act 1995

Customs Tariff Amendment (Tobacco Duty Harmonisation) Act 2017

No. 79, 2017

An Act to amend the Customs Tariff Act 1995, and for related purposes

[Assented to 15 August 2017]

The Parliament of Australia enacts:

1  Short title

  This Act is the Customs Tariff Amendment (Tobacco Duty Harmonisation) Act 2017.

2  Commencement

 (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

 (2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

3  Schedules

  Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—Amendments

Customs Tariff Act 1995

1  Subsection 19AB(2)

Repeal the subsection, substitute:

 (2) The amount worked out under subsection (1) is to be rounded to 5 decimal places (rounding up if the sixth decimal place is 5 or more).

2  Section 19AC (heading)

Repeal the heading, substitute:

19AC  List of tobacco duty rates to be indexed under section 19AB

3  Section 19AC (table)

Repeal the table, substitute:

4  After section 19AC

Insert:

19ACA  Other tobacco duty rates

 (1) For the purposes of:

 (a) subheading 2401.10.00, 2401.20.00, 2401.30.00, 2402.10.80, 2402.20.80, 2403.11.00, 2403.19.90, 2403.91.00 or 2403.99.80 in Schedule 3; or

 (b) an item in the table in Schedule 5, 6, 7, 8, 9, 10, 11 or 12 that relates to a subheading mentioned in paragraph (a);

the applicable rate on a day is the amount worked out using the formula:

 (2) The weight conversion factor is:

 (a) for a day on or after the first replacement day and before the second replacement day—0.000775; or

 (b) for a day on or after the second replacement day and before the third replacement day—0.00075; or

 (c) for a day on or after the third replacement day and before the fourth replacement day—0.000725; or

 (d) for a day on or after the fourth replacement day—0.0007.

Rounding

 (3) The amount worked out under subsection (1) is to be rounded to 2 decimal places (rounding up if the third decimal place is 5 or more).

Replacement days

 (4) For the purposes of this section, the first replacement day is:

 (a) 1 September 2017; or

 (b) if, in relation to the indexation day that is 1 September 2017, subsection 19AB(7) has the effect of replacing a rate of duty on a later day—that later day.

 (5) For the purposes of this section, the second replacement day is:

 (a) 1 September 2018; or

 (b) if, in relation to the indexation day that is 1 September 2018, subsection 19AB(7) has the effect of replacing a rate of duty on a later day—that later day.

 (6) For the purposes of this section, the third replacement day is:

 (a) 1 September 2019; or

 (b) if, in relation to the indexation day that is 1 September 2019, subsection 19AB(7) has the effect of replacing a rate of duty on a later day—that later day.

 (7) For the purposes of this section, the fourth replacement day is:

 (a) 1 September 2020; or

 (b) if, in relation to the indexation day that is 1 September 2020, subsection 19AB(7) has the effect of replacing a rate of duty on a later day—that later day.

Application of applicable rate

 (8) If the applicable rate changes on a particular day, the changed rate applies in relation to:

 (a) goods imported into Australia on or after that day; and

 (b) goods imported into Australia before that day, where the time for working out the rate of import duty on the goods had not occurred before that day.

Publication

 (9) The Comptroller‑General of Customs must, on or as soon as practicable after the day a rate of duty is replaced under section 19AB, publish a notice in the Gazette advertising:

 (a) the rate of duty on that day under a subheading referred to in paragraph (1)(a) or an item referred to in paragraph (1)(b); and

 (b) the goods to which that subheading or item applies.

5  Schedule 3 (subheading 2401.10.00, the rates of duty in column 3)

Repeal the rates of duty, substitute:

6  Schedule 3 (subheading 2401.20.00, the rates of duty in column 3)

Repeal the rates of duty, substitute:

7  Schedule 3 (subheading 2401.30.00, the rates of duty in column 3)

Repeal the rates of duty, substitute:

8  Schedule 3 (subheading 2402.10.80, the rates of duty in column 3)

Repeal the rates of duty, substitute:

9  Schedule 3 (subheading 2402.20.80, the rates of duty in column 3)

Repeal the rates of duty, substitute:

10  Schedule 3 (subheading 2403.11.00, the rates of duty in column 3)

Repeal the rates of duty, substitute:

11  Schedule 3 (subheading 2403.19.90, the rates of duty in column 3)

Repeal the rates of duty, substitute:

12  Schedule 3 (subheading 2403.91.00, the rates of duty in column 3)

Repeal the rates of duty, substitute:

13  Schedule 3 (subheading 2403.99.80, the rates of duty in column 3)

Repeal the rates of duty, substitute:

14  Schedule 5 (cell at table item 43A, column 3)

Repeal the cell, substitute:

15  Schedule 5 (cell at table item 44, column 3)

Repeal the cell, substitute:

16  Schedule 5 (cell at table item 45, column 3)

Repeal the cell, substitute:

17  Schedule 5 (cell at table item 47, column 3)

Repeal the cell, substitute:

18  Schedule 5 (cell at table item 49, column 3)

Repeal the cell, substitute:

19  Schedule 5 (cell at table item 50, column 3)

Repeal the cell, substitute:

20  Schedule 5 (cell at table item 51A, column 3)

Repeal the cell, substitute:

21  Schedule 5 (cell at table item 52, column 3)

Repeal the cell, substitute:

22  Schedule 5 (cell at table item 54, column 3)

Repeal the cell, substitute:

23  Schedule 6 (cell at table item 46A, column 3)

Repeal the cell, substitute:

24  Schedule 6 (cell at table item 47, column 3)

Repeal the cell, substitute:

25  Schedule 6 (cell at table item 48, column 3)

Repeal the cell, substitute:

26  Schedule 6 (cell at table item 50, column 3)

Repeal the cell, substitute:

27  Schedule 6 (cell at table item 52, column 3)

Repeal the cell, substitute:

28  Schedule 6 (cell at table item 53, column 3)

Repeal the cell, substitute:

29  Schedule 6 (cell at table item 54A, column 3)

Repeal the cell, substitute:

30  Schedule 6 (cell at table item 55, column 3)

Repeal the cell, substitute:

31  Schedule 6 (cell at table item 57, column 3)

Repeal the cell, substitute:

32  Schedule 7 (cell at table item 46, column 3)

Repeal the cell, substitute:

33  Schedule 7 (cell at table item 47, column 3)

Repeal the cell, substitute:

34  Schedule 7 (cell at table item 48, column 3)

Repeal the cell, substitute:

35  Schedule 7 (cell at table item 50, column 3)

Repeal the cell, substitute:

36  Schedule 7 (cell at table item 52, column 3)

Repeal the cell, substitute:

37  Schedule 7 (cell at table item 53, column 3)

Repeal the cell, substitute:

38  Schedule 7 (cell at table item 54A, column 3)

Repeal the cell, substitute:

39  Schedule 7 (cell at table item 55, column 3)

Repeal the cell, substitute:

40  Schedule 7 (cell at table item 56, column 3)

Repeal the cell, substitute:

41  Schedule 8 (cell at table item 52, column 3)

Repeal the cell, substitute:

42  Schedule 8 (cell at table item 53, column 3)

Repeal the cell, substitute:

43  Schedule 8 (cell at table item 54, column 3)

Repeal the cell, substitute:

44  Schedule 8 (cell at table item 56, column 3)

Repeal the cell, substitute:

45  Schedule 8 (cell at table item 58, column 3)

Repeal the cell, substitute:

46  Schedule 8 (cell at table item 59, column 3)

Repeal the cell, substitute:

47  Schedule 8 (cell at table item 60A, column 3)

Repeal the cell, substitute:

48  Schedule 8 (cell at table item 61, column 3)

Repeal the cell, substitute:

49  Schedule 8 (cell at table item 62, column 3)

Repeal the cell, substitute:

50  Schedule 9 (cell at table item 50, column 3)

Repeal the cell, substitute:

51  Schedule 9 (cell at table item 51, column 3)

Repeal the cell, substitute:

52  Schedule 9 (cell at table item 52, column 3)

Repeal the cell, substitute:

53  Schedule 9 (cell at table item 54, column 3)

Repeal the cell, substitute:

54  Schedule 9 (cell at table item 56, column 3)

Repeal the cell, substitute:

55  Schedule 9 (cell at table item 57, column 3)

Repeal the cell, substitute:

56  Schedule 9 (cell at table item 59, column 3)

Repeal the cell, substitute:

57  Schedule 9 (cell at table item 60, column 3)

Repeal the cell, substitute:

58  Schedule 9 (cell at table item 61, column 3)

Repeal the cell, substitute:

59  Schedule 10 (cell at table item 50, column 3)

Repeal the cell, substitute:

60  Schedule 10 (cell at table item 51, column 3)

Repeal the cell, substitute:

61  Schedule 10 (cell at table item 52, column 3)

Repeal the cell, substitute:

62  Schedule 10 (cell at table item 54, column 3)

Repeal the cell, substitute:

63  Schedule 10 (cell at table item 56, column 3)

Repeal the cell, substitute:

64  Schedule 10 (cell at table item 57, column 3)

Repeal the cell, substitute:

65  Schedule 10 (cell at table item 59, column 3)

Repeal the cell, substitute:

66  Schedule 10 (cell at table item 60, column 3)

Repeal the cell, substitute:

67  Schedule 10 (cell at table item 61, column 3)

Repeal the cell, substitute:

68  Schedule 11 (cell at table item 50, column 3)

Repeal the cell, substitute:

69  Schedule 11 (cell at table item 51, column 3)

Repeal the cell, substitute:

70  Schedule 11 (cell at table item 52, column 3)

Repeal the cell, substitute:

71  Schedule 11 (cell at table item 54, column 3)

Repeal the cell, substitute:

72  Schedule 11 (cell at table item 56, column 3)

Repeal the cell, substitute:

73  Schedule 11 (cell at table item 57, column 3)

Repeal the cell, substitute:

74  Schedule 11 (cell at table item 59, column 3)

Repeal the cell, substitute:

75  Schedule 11 (cell at table item 60, column 3)

Repeal the cell, substitute:

76  Schedule 11 (cell at table item 61, column 3)

Repeal the cell, substitute:

77  Schedule 12 (cell at table item 56, column 3)

Repeal the cell, substitute:

78  Schedule 12 (cell at table item 57, column 3)

Repeal the cell, substitute:

79  Schedule 12 (cell at table item 58, column 3)

Repeal the cell, substitute:

80  Schedule 12 (cell at table item 60, column 3)

Repeal the cell, substitute:

81  Schedule 12 (cell at table item 62, column 3)

Repeal the cell, substitute:

82  Schedule 12 (cell at table item 63, column 3)

Repeal the cell, substitute:

83  Schedule 12 (cell at table item 65, column 3)

Repeal the cell, substitute:

84  Schedule 12 (cell at table item 66, column 3)

Repeal the cell, substitute:

85  Schedule 12 (cell at table item 67, column 3)

Repeal the cell, substitute:

86  Application provision

(1) The amendments made by items 4 to 85 apply in relation to:

 (a) goods imported into Australia on or after the first replacement day; and

 (b) goods imported into Australia before the first replacement day, where the time for working out the rate of import duty on the goods had not occurred before that day.

(2) For the purposes of this item, first replacement day has the same meaning as in section 19ACA of the Customs Tariff Act 1995 as amended by this Act.

[Minister’s second reading speech made in—

House of Representatives on 1 June 2017

Senate on 8 August 2017]