Commonwealth Coat of Arms of Australia

 

 

 

 

 

 

Customs Tariff Amendment (Comprehensive and Progressive Agreement for TransPacific Partnership Implementation) Act 2018

 

No. 128, 2018

 

 

 

 

 

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

Commonwealth Coat of Arms of Australia

 

 

Customs Tariff Amendment (Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation) Act 2018

No. 128, 2018

 

 

 

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

[Assented to 19 October 2018]

The Parliament of Australia enacts:

1  Short title

  This Act is the Customs Tariff Amendment (Comprehensive and Progressive Agreement for TransPacific Partnership Implementation) Act 2018.

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.

 

Commencement information

Column 1

Column 2

Column 3

Provisions

Commencement

Date/Details

1.  Sections 1 to 3 and anything in this Act not elsewhere covered by this table

The day this Act receives the Royal Assent.

19 October 2018

2.  Schedule 1

At the same time as Schedule 1 to the Customs Amendment (Comprehensive and Progressive Agreement for TransPacific Partnership Implementation) Act 2018 commences.

30 December 2018

Note: This table relates only to the provisions of this Act as originally enacted.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  Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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 1Amendments

 

Customs Tariff Act 1995

1  Subsection 3(1) (before paragraph (g) of the definition of rate column)

Insert:

  (fb) the third column of the table in Schedule 8B; or

2  Subsection 9(1)

Before “10,”, insert “8B,”.

3  Before paragraph 11(1)(be)

Insert:

 (bdb) the third column of an item in the table in Schedule 8B that applies to goods; or

4  Before paragraph 11(1)(i)

Insert:

 (hb) the third column of that item in the table in Schedule 8B; or

5  Before paragraph 11(2)(be)

Insert:

 (bdb) the third column of an item in the table in Schedule 8B that applies to goods; or

6  Before section 13F

Insert:

13EB  When goods are TransPacific Partnership originating goods

  For the purposes of this Act, goods are TransPacific Partnership originating goods if, and only if, they are TransPacific Partnership originating goods under Division 1GB of Part VIII of the Customs Act 1901.

7  Before subparagraph 16(1)(a)(vii)

Insert:

 (vib) are not TransPacific Partnership originating goods; and

8  Before paragraph 16(1)(o)

Insert:

  (nb) if the goods are TransPacific Partnership originating goods:

 (i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 8B—by reference to the rate of duty set out in column 3 of that item; or

 (ii) otherwise—Free;

Note: See also subsections (4AA) and (4AB).

9  Before subsection 16(4A)

Insert:

TransPacific Partnership originating goods

 (4AA) For the purposes of Schedule 8B:

 (a) a reference in that Schedule to year 2 is a reference to the first calendar year beginning after the commencement of this subsection; and

 (b) a reference in that Schedule to year 3 is a reference to the second calendar year beginning after the commencement of this subsection; and

 (c) a reference in that Schedule to year 4 is a reference to the third calendar year beginning after the commencement of this subsection.

 (4AB) If column 2 of an item in the table in Schedule 8B includes “(prescribed goods only)”, subparagraph (1)(nb)(i) does not apply to the goods unless the goods are also prescribed for the purposes of that item.

Note: If column 2 of an item in the table in Schedule 8B includes “(prescribed goods only)” and the goods are not prescribed for the purposes of that item, the rate of duty in respect of the goods is Free.

10  Before paragraph 18(1)(f)

Insert:

 (eb) under an item in the table in Schedule 8B that applies to the goods; or

11  Before subparagraph 18(2)(a)(vii)

Insert:

 (vib) are not TransPacific Partnership originating goods; and

12  Before paragraph 18(2)(o)

Insert:

  (nb) if the goods are TransPacific Partnership originating goods:

 (i) if “TPP” is specified in relation to a rate of duty set out in the third column of that item—by reference to that rate of duty; or

 (ii) otherwise—Free;

13  Paragraph 19AAC(1)(b)

Before9,”, insert “8B,”.

14  Paragraph 19AA(b)

Before “9,”, insert “8B,”.

15  Paragraph 19AC(b)

Before “9,”, insert “8B,”.

16  Paragraph 19ACA(1)(b)

Before “9,”, insert “8B,”.

17  Schedule 4 (table item 17A, column headed “Rate of duty”)

BeforeMY”, insert “TPP/”.

18  Schedule 4 (table item 20, column headed “Description of goods”, paragraph (d))

Before “10,”, insert “8B,”.

19  Schedule 4 (table item 20, column headed “Rate of duty”)

Before “KR”, insert “TPP/”.

20  Schedule 4 (table item 22, column headed “Rate of duty”)

Before “MY” (wherever occurring), insert “TPP/”.

21  Schedule 4 (table item 37, column headed “Rate of duty”)

After:

CA:Free

insert:

TPP:Free

22  Schedule 4 (table item 45, column headed “Rate of duty”)

Before “MY”, insert “TPP/”.

23  Schedule 4 (table item 50, column headed “Rate of duty”)

Before “MY” (wherever occurring), insert “TPP/”.

24  Schedule 4 (table item 53)

Before:

MY:5%

insert:

TPP:5%

25  Before Schedule 9

Insert:

Schedule 8BTransPacific Partnership originating goods

Note: See sections 15 and 16.

 

 

TransPacific Partnership originating goods

Column 1

Item

Column 2

Heading or subheading in Schedule 3

Column 3

Rate

1

2005.91.00

5%

From 1 January of year 4: Free

2

2203.00.61

$42.84/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

3

2203.00.62

$49.90/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

4

2203.00.69

$49.90/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

5

2203.00.71

$8.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

6

2203.00.72

$26.83/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

7

2203.00.79

$35.15/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

8

2203.00.91

$84.51/L of alcohol

9

2203.00.99

$84.51/L of alcohol

10

2204.10.23

$84.51/L of alcohol

11

2204.10.29

$84.51/L of alcohol

12

2204.10.83

$84.51/L of alcohol

13

2204.10.89

$84.51/L of alcohol

14

2204.21.30

$84.51/L of alcohol

15

2204.21.90

$84.51/L of alcohol

16

2204.22.30

$84.51/L of alcohol

17

2204.22.90

$84.51/L of alcohol

18

2204.29.30

$84.51/L of alcohol

19

2204.29.90

$84.51/L of alcohol

20

2205.10.30

$84.51/L of alcohol

21

2205.10.90

$84.51/L of alcohol

22

2205.90.30

$84.51/L of alcohol

23

2205.90.90

$84.51/L of alcohol

24

2206.00.13

$84.51/L of alcohol

25

2206.00.14

$84.51/L of alcohol

26

2206.00.21

$84.51/L of alcohol

27

2206.00.22

$84.51/L of alcohol

28

2206.00.23

$84.51/L of alcohol

29

2206.00.24

$84.51/L of alcohol

30

2206.00.52

$84.51/L of alcohol

31

2206.00.59

$84.51/L of alcohol

32

2206.00.62

$84.51/L of alcohol

33

2206.00.69

$84.51/L of alcohol

34

2206.00.74

$42.84/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

35

2206.00.75

$49.90/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

36

2206.00.78

$49.90/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

37

2206.00.82

$8.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

38

2206.00.83

$26.83/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

39

2206.00.89

$35.15/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

40

2206.00.92

$84.51/L of alcohol

41

2206.00.99

$84.51/L of alcohol

42

2207.10.00

$84.51/L of alcohol

43

2207.20.10

$0.412/L

44

2208.20.10

$78.93/L of alcohol

45

2208.20.90

$84.51/L of alcohol

46

2208.30.00

$84.51/L of alcohol

47

2208.40.00

$84.51/L of alcohol

48

2208.50.00

$84.51/L of alcohol

49

2208.60.00

$84.51/L of alcohol

50

2208.70.00

$84.51/L of alcohol

51

2208.90.20

$84.51/L of alcohol

52

2208.90.90

$84.51/L of alcohol

53

2401.10.00

Applicable rate (see section 19ACA)/kg

54

2401.20.00

Applicable rate (see section 19ACA)/kg of tobacco content

55

2401.30.00

Applicable rate (see section 19ACA)/kg of tobacco content

56

2402.10.20

$0.71046/stick

57

2402.10.80

Applicable rate (see section 19ACA)/kg of tobacco content

58

2402.20.20

$0.71046/stick

59

2402.20.80

Applicable rate (see section 19ACA)/kg of tobacco content

60

2403.11.00

Applicable rate (see section 19ACA)/kg of tobacco content

61

2403.19.10

$0.71046/stick

62

2403.19.90

Applicable rate (see section 19ACA)/kg of tobacco content

63

2403.91.00

Applicable rate (see section 19ACA)/kg of tobacco content

64

2403.99.80

Applicable rate (see section 19ACA)/kg of tobacco content

65

2707.10.00

$0.412/L

66

2707.20.00

$0.412/L

67

2707.30.00

$0.412/L

68

2707.50.00

$0.412/L

69

2709.00.90

$0.412/L

70

2710.12.61

$0.03556/L

71

2710.12.62

$0.412/L of gasoline

plus

$0.412/L of ethanol

plus

$0.412/L of other substances (if any) in the blend

72

2710.12.69

$0.412/L

73

2710.12.70

$0.412/L

74

2710.19.16

$0.412/L

75

2710.19.22

$0.412/L of diesel

plus

$0.412/L of ethanol

plus

$0.412/L of other substances (if any) in the blend

76

2710.19.28

$0.412/L

77

2710.19.40

$0.03556/L

78

2710.19.51

$0.412/L

79

2710.19.52

$0.412/L

80

2710.19.53

$0.412/L

81

2710.19.70

$0.412/L

82

2710.19.91

$0.085/L

83

2710.19.92

$0.085/kg

84

2710.20.00

$0.412/L of biodiesel

plus

$0.412/L of ethanol (if any)

plus

$0.412/L of other substances in the blend

85

2710.91.16

$0.412/L

86

2710.91.22

$0.412/L of diesel

plus

$0.412/L of ethanol

plus

$0.412/L of other substances (if any) in the blend

87

2710.91.28

$0.412/L

88

2710.91.40

$0.03556/L

89

2710.91.51

$0.412/L

90

2710.91.52

$0.412/L

91

2710.91.53

$0.412/L

92

2710.91.61

$0.03556/L

93

2710.91.62

$0.412/L of gasoline

plus

$0.412/L of ethanol

plus

$0.412/L of other substances (if any) in the blend

94

2710.91.69

$0.412/L

95

2710.91.70

$0.412/L

96

2710.91.80

$0.412/L of biodiesel

plus

$0.412/L of ethanol (if any)

plus

$0.412/L of other substances in the blend

97

2710.91.91

$0.085/L

98

2710.91.92

$0.085/kg

99

2710.99.16

$0.412/L

100

2710.99.22

$0.412/L of diesel

plus

$0.412/L of ethanol

plus

$0.412/L of other substances (if any) in the blend

101

2710.99.28

$0.412/L

102

2710.99.40

$0.03556/L

103

2710.99.51

$0.412/L

104

2710.99.52

$0.412/L

105

2710.99.53

$0.412/L

106

2710.99.61

$0.03556/L

107

2710.99.62

$0.412/L of gasoline

plus

$0.412/L of ethanol

plus

$0.412/L of other substances (if any) in the blend

108

2710.99.69

$0.412/L

109

2710.99.70

$0.412/L

110

2710.99.80

$0.412/L of biodiesel

plus

$0.412/L of ethanol (if any)

plus

$0.412/L of other substances in the blend

111

2710.99.91

$0.085/L

112

2710.99.92

$0.085/kg

113

2711.11.00

$0.282/kg

114

2711.12.10

$0.134/L

115

2711.13.10

$0.134/L

116

2711.21.10

$0.282/kg

117

2902.20.00

$0.412/L

118

2902.30.00

$0.412/L

119

2902.41.00

$0.412/L

120

2902.42.00

$0.412/L

121

2902.43.00

$0.412/L

122

2902.44.00

$0.412/L

123

2905.31.00

5%

From 1 January of year 4: Free

124

3006.10.12

5%

From 1 January of year 4: Free

125

3006.10.19

5%

From 1 January of year 4: Free

126

3403.11.10

$0.085/kg

127

3403.11.90

$0.085/L

128

3403.19.10

$0.085/kg

129

3403.19.90

$0.085/L

130

3403.91.10

$0.085/kg

131

3403.91.90

$0.085/L

132

3403.99.10

$0.085/kg

133

3403.99.90

$0.085/L

134

3808.52.90

(prescribed goods only)

5%

From 1 January of year 4: Free

135

3808.59.90

(prescribed goods only)

5%

From 1 January of year 4: Free

136

3808.61.90

5%

From 1 January of year 4: Free

137

3808.62.90

5%

From 1 January of year 4: Free

138

3808.69.90

5%

From 1 January of year 4: Free

139

3808.91.90

5%

From 1 January of year 4: Free

140

3808.93.90

5%

From 1 January of year 4: Free

141

3811.21.10

$0.085/kg

142

3811.21.90

$0.085/L

143

3817.00.10

$0.412/L

144

3819.00.00

$0.085/L

145

3824.99.30

$0.412/L of gasoline

plus

$0.412/L of ethanol

plus

$0.412/L of other substances (if any)

in the blend

146

3824.99.40

$0.412/L of diesel

plus

$0.412/L of ethanol

plus

$0.412/L of other substances (if any)

in the blend

147

3826.00.10

$0.412/L

148

3826.00.20

$0.412/L of biodiesel

plus

$0.412/L of ethanol (if any)

plus

$0.412/L of other substances in the blend

149

3904.10.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

150

3904.69.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

151

3904.90.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

152

3907.70.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

153

3917.21.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

154

3917.22.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

155

3917.23.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

156

3917.29.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

157

3917.31.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

158

3917.32.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

159

3917.33.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

160

3917.39.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

161

3920.10.00

5%

From 1 January of year 4: Free

162

3920.49.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

163

3920.99.00

5%

From 1 January of year 4: Free

164

3926.20.29

5%

From 1 January of year 4: Free

165

3926.30.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

166

3926.90.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

167

4009.11.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

168

4009.12.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

169

4009.21.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

170

4009.22.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

171

4009.31.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

172

4009.32.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

173

4009.41.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

174

4009.42.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

175

4010.31.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

176

4010.32.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

177

4010.33.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

178

4010.39.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

179

4012.11.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

180

4012.12.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

181

4012.13.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

182

4012.19.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

183

4012.20.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

184

4013.10.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

185

4015.19.90

5%

From 1 January of year 4: Free

186

4015.90.29

5%

From 1 January of year 4: Free

187

4016.91.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

188

4016.93.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

189

4016.99.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

190

4107.11.00

5%

From 1 January of year 4: Free

191

4107.12.00

5%

From 1 January of year 4: Free

192

4107.91.00

5%

From 1 January of year 4: Free

193

4107.92.00

5%

From 1 January of year 4: Free

194

4203.40.90

5%

From 1 January of year 4: Free

195

4205.00.10

5%

From 1 January of year 4: Free

196

4411.12.90

5%

From 1 January of year 4: Free

197

4411.13.90

5%

From 1 January of year 4: Free

198

4411.14.90

5%

From 1 January of year 4: Free

199

4411.93.00

5%

From 1 January of year 4: Free

200

5208.52.00

5%

From 1 January of year 3: Free

201

5209.22.00

5%

From 1 January of year 3: Free

202

5407.20.00

5%

From 1 January of year 4: Free

203

5407.52.00

5%

From 1 January of year 4: Free

204

5702.31.00

5%

From 1 January of year 4: Free

205

5702.32.00

5%

From 1 January of year 4: Free

206

5702.39.10

5%

From 1 January of year 4: Free

207

5702.39.90

5%

From 1 January of year 4: Free

208

5702.41.90

5%

From 1 January of year 4: Free

209

5702.42.90

5%

From 1 January of year 4: Free

210

5702.49.10

5%

From 1 January of year 4: Free

211

5702.49.90

5%

From 1 January of year 4: Free

212

5702.50.90

5%

From 1 January of year 4: Free

213

5702.91.90

5%

From 1 January of year 4: Free

214

5702.92.90

5%

From 1 January of year 4: Free

215

5702.99.90

5%

From 1 January of year 4: Free

216

5703.10.00

5%

From 1 January of year 4: Free

217

5703.20.00

5%

From 1 January of year 4: Free

218

5703.30.00

5%

From 1 January of year 4: Free

219

5703.90.90

5%

From 1 January of year 4: Free

220

5704.10.10

5%

From 1 January of year 4: Free

221

5704.20.10

5%

From 1 January of year 4: Free

222

5704.90.10

5%

From 1 January of year 4: Free

223

5705.00.10

5%

From 1 January of year 4: Free

224

5705.00.90

5%

From 1 January of year 4: Free

225

5802.11.00

5%

From 1 January of year 4: Free

226

5802.19.00

5%

From 1 January of year 4: Free

227

6001.21.00

5%

From 1 January of year 4: Free

228

6101.20.00

5%

From 1 January of year 4: Free

229

6101.30.00

5%

From 1 January of year 4: Free

230

6102.20.00

5%

From 1 January of year 4: Free

231

6102.90.00

5%

From 1 January of year 3: Free

232

6103.10.00

5%

From 1 January of year 4: Free

233

6103.22.00

5%

From 1 January of year 4: Free

234

6103.29.00

5%

From 1 January of year 4: Free

235

6103.31.00

5%

From 1 January of year 4: Free

236

6103.39.00

5%

From 1 January of year 4: Free

237

6103.41.00

5%

From 1 January of year 4: Free

238

6103.42.00

5%

From 1 January of year 4: Free

239

6103.49.00

5%

From 1 January of year 4: Free

240

6104.13.00

5%

From 1 January of year 4: Free

241

6104.19.00

5%

From 1 January of year 4: Free

242

6104.23.00

5%

From 1 January of year 3: Free

243

6104.29.00

5%

From 1 January of year 4: Free

244

6104.31.00

5%

From 1 January of year 3: Free

245

6104.32.00

5%

From 1 January of year 3: Free

246

6104.33.00

5%

From 1 January of year 3: Free

247

6104.41.00

5%

From 1 January of year 4: Free

248

6104.43.00

5%

From 1 January of year 3: Free

249

6104.44.00

5%

From 1 January of year 4: Free

250

6104.59.00

5%

From 1 January of year 3: Free

251

6104.61.00

5%

From 1 January of year 4: Free

252

6104.69.00

5%

From 1 January of year 3: Free

253

6105.90.00

5%

From 1 January of year 4: Free

254

6107.11.00

5%

From 1 January of year 4: Free

255

6107.19.00

5%

From 1 January of year 4: Free

256

6107.21.00

5%

From 1 January of year 3: Free

257

6107.22.00

5%

From 1 January of year 3: Free

258

6107.29.00

5%

From 1 January of year 3: Free

259

6107.91.00

5%

From 1 January of year 4: Free

260

6107.99.00

5%

From 1 January of year 4: Free

261

6108.19.00

5%

From 1 January of year 4: Free

262

6108.29.00

5%

From 1 January of year 4: Free

263

6108.39.00

5%

From 1 January of year 3: Free

264

6108.91.00

5%

From 1 January of year 3: Free

265

6108.99.00

5%

From 1 January of year 4: Free

266

6109.90.00

5%

From 1 January of year 4: Free

267

6110.11.00

5%

From 1 January of year 4: Free

268

6110.12.00

5%

From 1 January of year 4: Free

269

6110.90.00

5%

From 1 January of year 4: Free

270

6111.90.90

5%

From 1 January of year 4: Free

271

6112.11.00

5%

From 1 January of year 3: Free

272

6112.12.00

5%

From 1 January of year 3: Free

273

6112.19.00

5%

From 1 January of year 4: Free

274

6112.20.00

5%

From 1 January of year 4: Free

275

6112.31.00

5%

From 1 January of year 4: Free

276

6112.39.00

5%

From 1 January of year 4: Free

277

6112.41.00

5%

From 1 January of year 4: Free

278

6112.49.00

5%

From 1 January of year 4: Free

279

6113.00.19

5%

From 1 January of year 4: Free

280

6113.00.90

5%

From 1 January of year 4: Free

281

6114.90.00

5%

From 1 January of year 4: Free

282

6115.10.10

5%

From 1 January of year 4: Free

283

6115.21.10

5%

From 1 January of year 4: Free

284

6115.21.90

5%

From 1 January of year 4: Free

285

6115.94.10

5%

From 1 January of year 4: Free

286

6115.96.10

5%

From 1 January of year 4: Free

287

6115.99.10

5%

From 1 January of year 4: Free

288

6117.90.10

5%

From 1 January of year 4: Free

289

6117.90.90

5%

From 1 January of year 4: Free

290

6201.11.00

5%

From 1 January of year 4: Free

291

6201.12.00

5%

From 1 January of year 4: Free

292

6201.13.00

5%

From 1 January of year 4: Free

293

6201.19.00

5%

From 1 January of year 4: Free

294

6201.92.00

5%

From 1 January of year 4: Free

295

6201.99.00

5%

From 1 January of year 4: Free

296

6202.12.00

5%

From 1 January of year 3: Free

297

6202.99.00

5%

From 1 January of year 4: Free

298

6203.11.00

5%

From 1 January of year 4: Free

299

6203.12.00

5%

From 1 January of year 4: Free

300

6203.19.00

5%

From 1 January of year 4: Free

301

6203.22.00

5%

From 1 January of year 3: Free

302

6203.29.00

5%

From 1 January of year 4: Free

303

6203.31.00

5%

From 1 January of year 4: Free

304

6203.32.00

5%

From 1 January of year 4: Free

305

6203.33.00

5%

From 1 January of year 4: Free

306

6203.39.00

5%

From 1 January of year 4: Free

307

6203.41.00

5%

From 1 January of year 4: Free

308

6203.42.00

5%

From 1 January of year 4: Free

309

6203.43.00

5%

From 1 January of year 4: Free

310

6203.49.00

5%

From 1 January of year 4: Free

311

6204.11.00

5%

From 1 January of year 3: Free

312

6204.12.00

5%

From 1 January of year 4: Free

313

6204.13.00

5%

From 1 January of year 3: Free

314

6204.19.00

5%

From 1 January of year 4: Free

315

6204.21.00

5%

From 1 January of year 4: Free

316

6204.22.00

5%

From 1 January of year 4: Free

317

6204.23.00

5%

From 1 January of year 4: Free

318

6204.29.00

5%

From 1 January of year 4: Free

319

6204.31.00

5%

From 1 January of year 4: Free

320

6204.32.00

5%

From 1 January of year 4: Free

321

6204.39.00

5%

From 1 January of year 4: Free

322

6204.41.00

5%

From 1 January of year 4: Free

323

6204.43.00

5%

From 1 January of year 3: Free

324

6204.44.00

5%

From 1 January of year 4: Free

325

6204.49.00

5%

From 1 January of year 4: Free

326

6204.51.00

5%

From 1 January of year 4: Free

327

6204.59.00

5%

From 1 January of year 4: Free

328

6204.61.00

5%

From 1 January of year 4: Free

329

6204.69.00

5%

From 1 January of year 4: Free

330

6206.10.00

5%

From 1 January of year 4: Free

331

6206.90.00

5%

From 1 January of year 4: Free

332

6207.11.00

5%

From 1 January of year 4: Free

333

6207.91.00

5%

From 1 January of year 4: Free

334

6207.99.00

5%

From 1 January of year 4: Free

335

6208.11.00

5%

From 1 January of year 4: Free

336

6208.19.00

5%

From 1 January of year 4: Free

337

6208.29.00

5%

From 1 January of year 4: Free

338

6208.91.00

5%

From 1 January of year 4: Free

339

6208.92.00

5%

From 1 January of year 4: Free

340

6208.99.00

5%

From 1 January of year 4: Free

341

6209.90.90

5%

From 1 January of year 4: Free

342

6210.10.90

5%

From 1 January of year 4: Free

343

6210.20.00

5%

From 1 January of year 4: Free

344

6210.30.00

5%

From 1 January of year 4: Free

345

6210.40.90

5%

From 1 January of year 4: Free

346

6210.50.90

5%

From 1 January of year 4: Free

347

6211.11.00

5%

From 1 January of year 4: Free

348

6211.12.00

5%

From 1 January of year 4: Free

349

6211.32.90

5%

From 1 January of year 4: Free

350

6211.33.90

5%

From 1 January of year 4: Free

351

6211.39.90

5%

From 1 January of year 4: Free

352

6211.42.00

5%

From 1 January of year 4: Free

353

6211.49.00

5%

From 1 January of year 4: Free

354

6217.90.90

5%

From 1 January of year 4: Free

355

6302.10.00

5%

From 1 January of year 4: Free

356

6302.21.00

5%

From 1 January of year 4: Free

357

6302.29.00

5%

From 1 January of year 4: Free

358

6302.31.00

5%

From 1 January of year 4: Free

359

6302.32.00

5%

From 1 January of year 4: Free

360

6302.39.00

5%

From 1 January of year 4: Free

361

6302.60.00

5%

From 1 January of year 4: Free

362

6303.12.10

5%

From 1 January of year 4: Free

363

6303.19.10

5%

From 1 January of year 4: Free

364

6303.91.10

5%

From 1 January of year 4: Free

365

6303.92.10

5%

From 1 January of year 4: Free

366

6303.99.10

5%

From 1 January of year 4: Free

367

6401.10.00

3.7%

From 1 January of year 2: 2.5%

From 1 January of year 3: 1.2%

From 1 January of year 4: Free

368

6401.92.90

3.7%

From 1 January of year 2: 2.5%

From 1 January of year 3: 1.2%

From 1 January of year 4: Free

369

6401.99.20

3.7%

From 1 January of year 2: 2.5%

From 1 January of year 3: 1.2%

From 1 January of year 4: Free

370

6401.99.90

3.7%

From 1 January of year 2: 2.5%

From 1 January of year 3: 1.2%

From 1 January of year 4: Free

371

6402.19.00

3.7%

From 1 January of year 2: 2.5%

From 1 January of year 3: 1.2%

From 1 January of year 4: Free

372

6402.20.00

3.7%

From 1 January of year 2: 2.5%

From 1 January of year 3: 1.2%

From 1 January of year 4: Free

373

6402.91.90

3.7%

From 1 January of year 2: 2.5%

From 1 January of year 3: 1.2%

From 1 January of year 4: Free

374

6402.99.90

3.7%

From 1 January of year 2: 2.5%

From 1 January of year 3: 1.2%

From 1 January of year 4: Free

375

6403.19.00

3.7%

From 1 January of year 2: 2.5%

From 1 January of year 3: 1.2%

From 1 January of year 4: Free

376

6403.40.00

3.7%

From 1 January of year 2: 2.5%

From 1 January of year 3: 1.2%

From 1 January of year 4: Free

377

6403.51.00

3.7%

From 1 January of year 2: 2.5%

From 1 January of year 3: 1.2%

From 1 January of year 4: Free

378

6403.59.00

3.7%

From 1 January of year 2: 2.5%

From 1 January of year 3: 1.2%

From 1 January of year 4: Free

379

6403.91.00

3.7%

From 1 January of year 2: 2.5%

From 1 January of year 3: 1.2%

From 1 January of year 4: Free

380

6403.99.00

3.7%

From 1 January of year 2: 2.5%

From 1 January of year 3: 1.2%

From 1 January of year 4: Free

381

6404.11.90

3.7%

From 1 January of year 2: 2.5%

From 1 January of year 3: 1.2%

From 1 January of year 4: Free

382

6404.19.90

3.7%

From 1 January of year 2: 2.5%

From 1 January of year 3: 1.2%

From 1 January of year 4: Free

383

6404.20.00

3.7%

From 1 January of year 2: 2.5%

From 1 January of year 3: 1.2%

From 1 January of year 4: Free

384

6405.10.00

3.7%

From 1 January of year 2: 2.5%

From 1 January of year 3: 1.2%

From 1 January of year 4: Free

385

6405.20.00

3.7%

From 1 January of year 2: 2.5%

From 1 January of year 3: 1.2%

From 1 January of year 4: Free

386

6405.90.90

3.7%

From 1 January of year 2: 2.5%

From 1 January of year 3: 1.2%

From 1 January of year 4: Free

387

6806.90.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

388

6812.80.20

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

389

6812.99.20

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

390

6813.20.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

391

6813.81.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

392

6813.89.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

393

7007.11.11

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

394

7007.21.11

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

395

7009.10.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

396

7014.00.20

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

397

7208.51.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

398

7208.52.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

399

7208.90.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

400

7209.15.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

401

7209.16.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

402

7209.17.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

403

7209.18.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

404

7209.25.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

405

7209.26.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

406

7209.27.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

407

7209.28.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

408

7209.90.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

409

7210.30.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

410

7210.41.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

411

7210.49.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

412

7210.50.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

413

7210.61.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

414

7210.69.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

415

7210.70.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

416

7210.90.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

417

7211.23.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

418

7211.29.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

419

7211.90.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

420

7212.20.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

421

7212.30.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

422

7212.40.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

423

7212.50.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

424

7212.60.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

425

7216.31.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

426

7216.32.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

427

7216.33.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

428

7216.40.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

429

7217.10.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

430

7217.20.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

431

7217.30.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

432

7217.90.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

433

7304.11.00

5%

From 1 January of year 4: Free

434

7304.19.00

5%

From 1 January of year 4: Free

435

7305.11.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

436

7305.12.00

5%

From 1 January of year 4: Free

437

7305.19.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

438

7305.20.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

439

7305.31.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

440

7305.39.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

441

7305.90.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

442

7306.11.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

443

7306.19.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

444

7306.21.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

445

7306.29.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

446

7306.30.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

447

7306.40.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

448

7306.50.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

449

7306.61.00

5%

From 1 January of year 4: Free

450

7306.69.00

5%

From 1 January of year 4: Free

451

7306.90.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

452

7320.90.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

453

7326.19.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

454

7411.10.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

455

8301.20.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

456

8301.60.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

457

8301.70.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

458

8302.10.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

459

8302.30.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

460

8310.00.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

461

8407.34.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

462

8407.90.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

463

8408.20.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

464

8408.20.20

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

465

8414.30.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

466

8414.59.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

467

8415.20.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

468

8419.50.20

(prescribed goods only)

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

469

8419.50.30

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

470

8424.89.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

471

8424.90.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

472

8424.90.90

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

473

8428.90.00

5%

From 1 January of year 4: Free

474

8474.10.00

5%

From 1 January of year 4: Free

475

8479.82.00

5%

From 1 January of year 4: Free

476

8481.10.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

477

8481.20.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

478

8481.40.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

479

8482.10.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

480

8482.20.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

481

8482.40.11

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

482

8482.91.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

483

8482.99.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

484

8483.20.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

485

8483.30.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

486

8483.50.11

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

487

8483.50.90

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

488

8483.60.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

489

8483.90.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

490

8484.90.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

491

8486.40.91

5%

From 1 January of year 4: Free

492

8486.40.99

5%

From 1 January of year 4: Free

493

8501.10.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

494

8503.00.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

495

8507.10.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

496

8507.10.90

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

497

8507.20.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

498

8507.90.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

499

8512.20.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

500

8512.30.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

501

8512.40.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

502

8512.90.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

503

8525.80.90

5%

From 1 January of year 4: Free

504

8527.99.00

5%

From 1 January of year 4: Free

505

8531.10.91

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

506

8536.50.93

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

507

8536.70.11

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

508

8536.70.21

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

509

8538.90.11

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

510

8538.90.13

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

511

8539.10.90

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

512

8544.30.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

513

8703.21.11

$12,000 each

514

8703.22.11

$12,000 each

515

8703.23.11

$12,000 each

516

8703.24.11

$12,000 each

517

8703.31.11

$12,000 each

518

8703.32.11

$12,000 each

519

8703.33.11

$12,000 each

520

8703.40.11

$12,000 each

521

8703.50.11

$12,000 each

522

8703.60.11

$12,000 each

523

8703.70.11

$12,000 each

524

8703.80.11

$12,000 each

525

8703.90.11

$12,000 each

526

8706.00.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

527

8706.00.91

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

528

8706.00.99

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

529

8707.10.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

530

8707.10.91

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

531

8707.10.99

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

532

8707.90.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

533

8707.90.90

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

534

8708.10.90

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

535

8708.21.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

536

8708.21.90

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

537

8708.30.12

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

538

8708.30.19

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

539

8708.30.93

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

540

8708.30.99

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

541

8708.40.42

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

542

8708.40.43

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

543

8708.40.49

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

544

8708.40.52

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

545

8708.40.59

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

546

8708.70.91

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

547

8708.70.99

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

548

8708.80.99

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

549

8708.93.30

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

550

8708.93.91

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

551

8708.93.99

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

552

8708.99.30

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

553

8708.99.91

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

554

8708.99.99

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

555

9026.10.20

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

556

9026.20.20

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

557

9026.80.20

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

558

9029.10.20

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

559

9029.20.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

560

9029.90.10

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

561

9032.89.11

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

562

9032.90.20

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

563

9401.20.00

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

564

9401.61.00

5%

From 1 January of year 4: Free

565

9401.90.20

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

566

9403.30.00

5%

From 1 January of year 4: Free

567

9613.80.90

2%

From 1 January of year 2: 1%

From 1 January of year 3: Free

568

9619.00.30

(prescribed goods only)

5%

From 1 January of year 4: Free

569

9619.00.41

(prescribed goods only)

5%

From 1 January of year 4: Free

570

9619.00.49

5%

From 1 January of year 4: Free

26  User’s guide

Before “9,” (wherever occurring), insert “8B,”.

27  User’s guide

Before:

  Schedule 9 sets out the rate of duty for Malaysian originating goods.

insert:

  Schedule 8B sets out the rate of duty for TransPacific Partnership originating goods.

28  Application provision

The amendments made by items 1 to 12 and 17 to 25 apply in relation to:

 (a) goods imported into Australia on or after the commencement of this Schedule; and

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

29  Transitional provisions—indexation

Alcohol duty rates and fuel duty rates

(1) If, on one or more CPI indexation days, an alcohol duty rate, or a fuel duty rate, in the rate column of a subheading in Schedule 3 to the Customs Tariff Act 1995 was increased by an amount in accordance with section 19 of that Act, then, on the day this Schedule commences, a rate of duty set out in the rate column of an item in the table in Schedule 8B to that Act that relates to that subheading is increased by that amount or the sum of those amounts (as the case requires).

Tobacco duty rates

(2) If, on one or more tobacco indexation days, a tobacco duty rate in the rate column of a subheading in Schedule 3 to the Customs Tariff Act 1995 was increased by an amount in accordance with section 19AB of that Act, then, on the day this Schedule commences, a rate of duty set out in the rate column of an item in the table in Schedule 8B to that Act that relates to that subheading is increased by that amount or the sum of those amounts (as the case requires).

Definitions

(3) In this item:

alcohol duty rate has the meaning given by section 19AA of the Customs Tariff Act 1995.

CPI indexation day means a day occurring:

 (a) on or after the day the Bill for this Act was introduced into the House of Representatives; and

 (b) before the day on which this Schedule commences;

on which a rate of duty was replaced under section 19 of the Customs Tariff Act 1995.

fuel duty rate has the meaning given by section 19AAC of the Customs Tariff Act 1995.

tobacco duty rate has the meaning given by section 19AC of the Customs Tariff Act 1995.

tobacco indexation day means a day occurring:

 (a) on or after the day the Bill for this Act was introduced into the House of Representatives; and

 (b) before the day on which this Schedule commences;

on which a rate of duty was replaced under section 19AB of the Customs Tariff Act 1995.

 

 

 

 

[Minister’s second reading speech made in—

House of Representatives on 23 August 2018

Senate on 18 September 2018]

 

(165/18)