Commonwealth Coat of Arms of Australia

 

 

 

 

 

 

Customs Tariff Amendment (Growing Australian Export Opportunities Across the AsiaPacific) Act 2019

 

No. 109, 2019

 

 

 

 

 

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

 

 

Contents

1 Short title

2 Commencement

3 Schedules

Schedule 1—Peru

Customs Tariff Act 1995

Schedule 2—Indonesia

Customs Tariff Act 1995

Schedule 3—Hong Kong, China

Customs Tariff Act 1995

Commonwealth Coat of Arms of Australia

 

 

Customs Tariff Amendment (Growing Australian Export Opportunities Across the Asia-Pacific) Act 2019

No. 109, 2019

 

 

 

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

[Assented to 3 December 2019]

The Parliament of Australia enacts:

1  Short title

  This Act is the Customs Tariff Amendment (Growing Australian Export Opportunities Across the AsiaPacific) Act 2019.

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.

3 December 2019

2.  Schedule 1

At the same time as Schedule 1 to the Customs Amendment (Growing Australian Export Opportunities Across the AsiaPacific) Act 2019 commences.

11 February 2020

3.  Schedule 2

At the same time as Schedule 2 to the Customs Amendment (Growing Australian Export Opportunities Across the AsiaPacific) Act 2019 commences.

5 July 2020

4.  Schedule 3

At the same time as Schedule 3 to the Customs Amendment (Growing Australian Export Opportunities Across the AsiaPacific) Act 2019 commences.

17 January 2020

Note: This table relates only to the provisions of this Act as originally enacted.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  Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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

 

Customs Tariff Act 1995

1  Subsection 3(1) (after paragraph (d) of the definition of rate column)

Insert:

  (da) the third column of the table in Schedule 6A; or

2  Subsection 9(1)

After “6,”, insert “6A,”.

3  After paragraph 11(1)(bb)

Insert:

 (bba) the third column of an item in the table in Schedule 6A that applies to goods; or

4  After paragraph 11(1)(f)

Insert:

 (fa) the third column of that item in the table in Schedule 6A; or

5  After paragraph 11(2)(bb)

Insert:

 (bba) the third column of an item in the table in Schedule 6A that applies to goods; or

6  After section 13C

Insert:

13CA  When goods are Peruvian originating goods

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

7  After subparagraph 16(1)(a)(iv)

Insert:

 (iva) are not Peruvian originating goods; and

8  After paragraph 16(1)(l)

Insert:

  (la) if the goods are Peruvian 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 6A—by reference to the rate of duty set out in column 3 of that item; or

 (ii) otherwise—Free;

Note: See also subsections (2AA) and (2AB).

9  After subsection 16(2)

Insert:

Peruvian originating goods

 (2AA) For the purposes of Schedule 6A:

 (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.

 (2AB) If column 2 of an item in the table in Schedule 6A includes “(prescribed goods only)”, subparagraph (1)(la)(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 6A 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  After paragraph 18(1)(c)

Insert:

 (ca) under an item in the table in Schedule 6A that applies to the goods; or

11  After subparagraph 18(2)(a)(iv)

Insert:

 (iva) are not Peruvian originating goods; and

12  After paragraph 18(2)(l)

Insert:

  (la) if the goods are Peruvian originating goods:

 (i) if a rate of duty that applies in relation to Peru is 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)

After “6,”, insert “6A,”.

14  Paragraph 19AA(b)

After “6,”, insert “6A,”.

15  Paragraph 19AC(b)

After “6,”, insert “6A,”.

16  Paragraph 19ACA(1)(b)

After “6,”, insert “6A,”.

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

After “TH/”, insert “PE/”.

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

After “6,”, insert “6A,”.

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

After “TH/”, insert “PE/”.

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

After “TH/” (wherever occurring), insert “PE/”.

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

After:

TH:5%

insert:

PE:Free

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

After “TH/”, insert “PE/”.

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

After “TH/” (wherever occurring), insert “PE/”.

24  Schedule 4 (table item 53, column headed “Rate of duty”)

After:

TH:5%

insert:

PE:5%

25  After Schedule 6

Insert:

Schedule 6APeruvian originating goods

Note: See sections 15 and 16.

 

 

Peruvian originating goods

Column 1

Item

Column 2

Heading or subheading in Schedule 3

Column 3

Rate

1

2005.91.00

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

2

2005.99.00

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

3

2203.00.63

$8.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

4

2203.00.64

$43.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

5

2203.00.65

$27.26/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

6

2203.00.66

$50.70/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

7

2203.00.67

$35.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

8

2203.00.69

$50.70/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

9

2203.00.71

$8.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

10

2203.00.72

$27.26/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

11

2203.00.79

$35.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

12

2203.00.91

$85.87/L of alcohol

13

2203.00.99

$85.87/L of alcohol

14

2204.10.23

$85.87/L of alcohol

15

2204.10.29

$85.87/L of alcohol

16

2204.10.83

$85.87/L of alcohol

17

2204.10.89

$85.87/L of alcohol

18

2204.21.30

$85.87/L of alcohol

19

2204.21.90

$85.87/L of alcohol

20

2204.22.30

$85.87/L of alcohol

21

2204.22.90

$85.87/L of alcohol

22

2204.29.30

$85.87/L of alcohol

23

2204.29.90

$85.87/L of alcohol

24

2205.10.30

$85.87/L of alcohol

25

2205.10.90

$85.87/L of alcohol

26

2205.90.30

$85.87/L of alcohol

27

2205.90.90

$85.87/L of alcohol

28

2206.00.13

$85.87/L of alcohol

29

2206.00.14

$85.87/L of alcohol

30

2206.00.21

$85.87/L of alcohol

31

2206.00.22

$85.87/L of alcohol

32

2206.00.23

$85.87/L of alcohol

33

2206.00.24

$85.87/L of alcohol

34

2206.00.52

$85.87/L of alcohol

35

2206.00.59

$85.87/L of alcohol

36

2206.00.62

$85.87/L of alcohol

37

2206.00.69

$85.87/L of alcohol

38

2206.00.72

$8.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

39

2206.00.73

$43.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

40

2206.00.76

$27.26/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

41

2206.00.77

$50.70/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

42

2206.00.78

$35.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

43

2206.00.79

$50.70/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

44

2206.00.82

$8.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

45

2206.00.83

$27.26/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

46

2206.00.89

$35.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

47

2206.00.92

$85.87/L of alcohol

48

2206.00.99

$85.87/L of alcohol

49

2207.10.00

$85.87/L of alcohol

50

2207.20.10

$0.418/L

51

2208.20.10

$80.20/L of alcohol

52

2208.20.90

$85.87/L of alcohol

53

2208.30.00

$85.87/L of alcohol

54

2208.40.00

$85.87/L of alcohol

55

2208.50.00

$85.87/L of alcohol

56

2208.60.00

$85.87/L of alcohol

57

2208.70.00

$85.87/L of alcohol

58

2208.90.20

$85.87/L of alcohol

59

2208.90.90

$85.87/L of alcohol

60

2401.10.00

Applicable rate (see section 19ACA)/kg

61

2401.20.00

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

62

2401.30.00

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

63

2402.10.20

$0.93653/stick

64

2402.10.80

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

65

2402.20.20

$0.93653/stick

66

2402.20.80

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

67

2403.11.00

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

68

2403.19.10

$0.93653/stick

69

2403.19.90

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

70

2403.91.00

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

71

2403.99.80

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

72

2707.10.00

$0.418/L

73

2707.20.00

$0.418/L

74

2707.30.00

$0.418/L

75

2707.50.00

$0.418/L

76

2709.00.90

$0.418/L

77

2710.12.61

$0.03556/L

78

2710.12.62

$0.418/L of gasoline

plus

$0.418/L of ethanol

plus

$0.418/L of other substances (if any) in the blend

79

2710.12.69

$0.418/L

80

2710.12.70

$0.418/L

81

2710.19.16

$0.418/L

82

2710.19.22

$0.418/L of diesel

plus

$0.418/L of ethanol

plus

$0.418/L of other substances (if any) in the blend

83

2710.19.28

$0.418/L

84

2710.19.40

$0.03556/L

85

2710.19.51

$0.418/L

86

2710.19.52

$0.418/L

87

2710.19.53

$0.418/L

88

2710.19.70

$0.418/L

89

2710.19.91

$0.085/L

90

2710.19.92

$0.085/kg

91

2710.20.00

$0.418/L of biodiesel

plus

$0.418/L of ethanol (if any)

plus

$0.418/L of other substances in the blend

92

2710.91.16

$0.418/L

93

2710.91.22

$0.418/L of diesel

plus

$0.418/L of ethanol

plus

$0.418/L of other substances (if any) in the blend

94

2710.91.28

$0.418/L

95

2710.91.40

$0.03556/L

96

2710.91.51

$0.418/L

97

2710.91.52

$0.418/L

98

2710.91.53

$0.418/L

99

2710.91.61

$0.03556/L

100

2710.91.62

$0.418/L of gasoline

plus

$0.418/L of ethanol

plus

$0.418/L of other substances (if any) in the blend

101

2710.91.69

$0.418/L

102

2710.91.70

$0.418/L

103

2710.91.80

$0.418/L of biodiesel

plus

$0.418/L of ethanol (if any)

plus

$0.418/L of other substances in the blend

104

2710.91.91

$0.085/L

105

2710.91.92

$0.085/kg

106

2710.99.16

$0.418/L

107

2710.99.22

$0.418/L of diesel

plus

$0.418/L of ethanol

plus

$0.418/L of other substances (if any) in the blend

108

2710.99.28

$0.418/L

109

2710.99.40

$0.03556/L

110

2710.99.51

$0.418/L

111

2710.99.52

$0.418/L

112

2710.99.53

$0.418/L

113

2710.99.61

$0.03556/L

114

2710.99.62

$0.418/L of gasoline

plus

$0.418/L of ethanol

plus

$0.418/L of other substances (if any) in the blend

115

2710.99.69

$0.418/L

116

2710.99.70

$0.418/L

117

2710.99.80

$0.418/L of biodiesel

plus

$0.418/L of ethanol (if any)

plus

$0.418/L of other substances in the blend

118

2710.99.91

$0.085/L

119

2710.99.92

$0.085/kg

120

2711.11.00

$0.287/kg

121

2711.12.10

$0.137/L

122

2711.13.10

$0.137/L

123

2711.21.10

$0.287/kg

124

2902.20.00

$0.418/L

125

2902.30.00

$0.418/L

126

2902.41.00

$0.418/L

127

2902.42.00

$0.418/L

128

2902.43.00

$0.418/L

129

2902.44.00

$0.418/L

130

2905.31.00

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

131

3006.10.12

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

132

3006.10.19

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

133

3403.11.10

$0.085/kg

134

3403.11.90

$0.085/L

135

3403.19.10

$0.085/kg

136

3403.19.90

$0.085/L

137

3403.91.10

$0.085/kg

138

3403.91.90

$0.085/L

139

3403.99.10

$0.085/kg

140

3403.99.90

$0.085/L

141

3808.52.90

(prescribed goods only)

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

142

3808.59.90

(prescribed goods only)

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

143

3808.93.90

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

144

3811.21.10

$0.085/kg

145

3811.21.90

$0.085/L

146

3817.00.10

$0.418/L

147

3819.00.00

$0.085/L

148

3824.99.30

$0.418/L of gasoline

plus

$0.418/L of ethanol

plus

$0.418/L of other substances (if any)

in the blend

149

3824.99.40

$0.418/L of diesel

plus

$0.418/L of ethanol

plus

$0.418/L of other substances (if any)

in the blend

150

3826.00.10

$0.418/L

151

3826.00.20

$0.418/L of biodiesel

plus

$0.418/L of ethanol (if any)

plus

$0.418/L of other substances in the blend

152

3904.10.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

153

3904.69.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

154

3904.90.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

155

3907.70.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

156

3917.21.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

157

3917.22.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

158

3917.23.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

159

3917.29.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

160

3917.31.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

161

3917.32.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

162

3917.33.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

163

3917.39.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

164

3920.10.00

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

165

3920.49.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

166

3920.99.00

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

167

3926.20.29

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

168

3926.30.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

169

3926.90.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

170

4009.11.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

171

4009.12.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

172

4009.21.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

173

4009.22.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

174

4009.31.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

175

4009.32.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

176

4009.41.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

177

4009.42.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

178

4010.31.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

179

4010.32.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

180

4010.33.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

181

4010.39.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

182

4012.11.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

183

4012.12.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

184

4012.13.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

185

4012.19.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

186

4012.20.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

187

4013.10.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

188

4015.19.90

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

189

4015.90.29

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

190

4016.91.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

191

4016.93.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

192

4016.99.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

193

4107.11.00

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

194

4107.12.00

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

195

4107.91.00

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

196

4107.92.00

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

197

4203.40.90

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

198

4205.00.10

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

199

4411.12.90

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

200

4411.13.90

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

201

4411.14.90

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

202

4411.93.00

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

203

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

204

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

205

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

206

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

207

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

208

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

209

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

210

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

211

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

212

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

213

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

214

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

215

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

216

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

217

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

218

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

219

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

220

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

221

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

222

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

223

6806.90.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

224

6812.80.20

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

225

6812.99.20

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

226

6813.20.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

227

6813.81.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

228

6813.89.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

229

7007.11.11

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

230

7007.21.11

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

231

7009.10.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

232

7014.00.20

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

233

7208.51.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

234

7208.52.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

235

7208.90.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

236

7209.15.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

237

7209.16.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

238

7209.17.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

239

7209.18.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

240

7209.25.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

241

7209.26.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

242

7209.27.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

243

7209.28.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

244

7209.90.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

245

7210.30.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

246

7210.41.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

247

7210.49.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

248

7210.50.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

249

7210.61.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

250

7210.69.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

251

7210.70.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

252

7210.90.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

253

7211.23.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

254

7211.29.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

255

7211.90.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

256

7212.20.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

257

7212.30.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

258

7212.40.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

259

7212.50.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

260

7212.60.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

261

7216.31.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

262

7216.32.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

263

7216.33.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

264

7216.40.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

265

7217.10.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

266

7217.20.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

267

7217.30.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

268

7217.90.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

269

7304.11.00

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

270

7304.19.00

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

271

7305.11.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

272

7305.12.00

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

273

7305.19.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

274

7305.20.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

275

7305.31.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

276

7305.39.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

277

7305.90.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

278

7306.11.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

279

7306.19.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

280

7306.21.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

281

7306.29.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

282

7306.30.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

283

7306.40.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

284

7306.50.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

285

7306.61.00

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

286

7306.69.00

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

287

7306.90.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

288

7320.90.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

289

7326.19.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

290

7411.10.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

291

8301.20.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

292

8301.60.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

293

8301.70.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

294

8302.10.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

295

8302.30.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

296

8310.00.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

297

8407.34.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

298

8407.90.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

299

8408.20.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

300

8408.20.20

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

301

8414.30.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

302

8414.59.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

303

8415.20.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

304

8419.50.30

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

305

8424.89.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

306

8424.90.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

307

8424.90.90

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

308

8428.90.00

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

309

8474.10.00

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

310

8479.82.00

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

311

8481.10.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

312

8481.20.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

313

8481.40.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

314

8482.10.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

315

8482.20.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

316

8482.40.11

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

317

8482.91.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

318

8482.99.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

319

8483.20.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

320

8483.30.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

321

8483.50.11

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

322

8483.50.90

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

323

8483.60.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

324

8483.90.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

325

8484.90.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

326

8486.40.91

2.8%

From 1 January of year 2: 1.8%

From 1 January of year 3: 0.9%

From 1 January of year 4: Free

327

8486.40.99

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

328

8501.10.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

329

8503.00.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

330

8507.10.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

331

8507.10.90

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

332

8507.20.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

333

8507.90.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

334

8512.20.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

335

8512.30.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

336

8512.40.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

337

8512.90.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

338

8525.80.90

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

339

8527.99.00

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

340

8531.10.91

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

341

8536.50.93

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

342

8536.70.11

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

343

8536.70.21

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

344

8538.90.11

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

345

8538.90.13

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

346

8539.10.90

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

347

8544.30.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

348

8703.21.11

$12,000 each

349

8703.22.11

$12,000 each

350

8703.23.11

$12,000 each

351

8703.24.11

$12,000 each

352

8703.31.11

$12,000 each

353

8703.32.11

$12,000 each

354

8703.33.11

$12,000 each

355

8703.40.11

$12,000 each

356

8703.50.11

$12,000 each

357

8703.60.11

$12,000 each

358

8703.70.11

$12,000 each

359

8703.80.11

$12,000 each

360

8703.90.11

$12,000 each

361

8706.00.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

362

8706.00.91

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

363

8706.00.99

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

364

8707.10.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

365

8707.10.91

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

366

8707.10.99

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

367

8707.90.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

368

8707.90.90

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

369

8708.10.90

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

370

8708.21.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

371

8708.21.90

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

372

8708.30.12

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

373

8708.30.19

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

374

8708.30.93

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

375

8708.30.99

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

376

8708.40.42

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

377

8708.40.43

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

378

8708.40.49

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

379

8708.40.52

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

380

8708.40.59

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

381

8708.70.91

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

382

8708.70.99

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

383

8708.80.99

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

384

8708.93.30

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

385

8708.93.91

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

386

8708.93.99

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

387

8708.99.30

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

388

8708.99.91

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

389

8708.99.99

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

390

9026.10.20

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

391

9026.20.20

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

392

9026.80.20

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

393

9029.10.20

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

394

9029.20.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

395

9029.90.10

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

396

9032.89.11

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

397

9032.90.20

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

398

9401.20.00

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

399

9401.61.00

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

400

9401.90.20

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

401

9403.30.00

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

402

9613.80.90

3.3%

From 1 January of year 2: 1.7%

From 1 January of year 3: Free

403

9619.00.30

(prescribed goods only)

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

404

9619.00.41

(prescribed goods only)

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

405

9619.00.49

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

26  User’s guide

After “6,” (wherever occurring), insert “6A,”.

27  User’s guide

After:

  Schedule 6 sets out the rate of duty for Thai originating goods.

insert:

  Schedule 6A sets out the rate of duty for Peruvian 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 6A 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 6A 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.

Schedule 2Indonesia

 

Customs Tariff Act 1995

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

Insert:

 (ga) the third column of the table in Schedule 9A; or

2  After paragraph 11(1)(be)

Insert:

 (bea) the third column of an item in the table in Schedule 9A that applies to goods; or

3  After paragraph 11(1)(i)

Insert:

 (ia) the third column of that item in the table in Schedule 9A; or

4  After paragraph 11(2)(be)

Insert:

 (bea) the third column of an item in the table in Schedule 9A that applies to goods; or

5  After section 13F

Insert:

13FA  When goods are Indonesian originating goods

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

6  After subparagraph 16(1)(a)(vii)

Insert:

 (viia) are not Indonesian originating goods; and

7  After paragraph 16(1)(o)

Insert:

 (oa) if the goods are Indonesian 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 9A—by reference to the rate of duty set out in column 3 of that item; or

 (ii) otherwise—Free;

8  After paragraph 18(1)(f)

Insert:

 (fa) under an item in the table in Schedule 9A that applies to the goods; or

9  After subparagraph 18(2)(a)(vii)

Insert:

 (viia) are not Indonesian originating goods; and

10  After paragraph 18(2)(o)

Insert:

 (oa) if the goods are Indonesian originating goods:

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

 (ii) otherwise—Free;

11  Paragraph 19AAC(1)(b)

After “9,”, insert “9A,”.

12  Paragraph 19AA(b)

After “9,”, insert “9A,”.

13  Paragraph 19AC(b)

After “9,”, insert “9A,”.

14  Paragraph 19ACA(1)(b)

After “9,”, insert “9A,”.

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

After “MY/”, insert “ID/”.

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

After “MY/” (wherever occurring), insert “ID/”.

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

After “MY/”, insert “ID/”.

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

After “MY/” (wherever occurring), insert “ID/”.

19  Schedule 4 (table item 53, column headed “Rate of duty”)

After:

MY:5%

insert:

ID:5%

20  After Schedule 9

Insert:

Schedule 9AIndonesian originating goods

Note: See sections 15 and 16.

 

 

Indonesian originating goods

Column 1

Item

Column 2

Heading or subheading in Schedule 3

Column 3

Rate

1

2203.00.63

$8.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

2

2203.00.64

$43.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

3

2203.00.65

$27.26/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

4

2203.00.66

$50.70/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

5

2203.00.67

$35.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

6

2203.00.69

$50.70/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

7

2203.00.71

$8.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

8

2203.00.72

$27.26/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

9

2203.00.79

$35.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

10

2203.00.91

$85.87/L of alcohol

11

2203.00.99

$85.87/L of alcohol

12

2204.10.23

$85.87/L of alcohol

13

2204.10.29

$85.87/L of alcohol

14

2204.10.83

$85.87/L of alcohol

15

2204.10.89

$85.87/L of alcohol

16

2204.21.30

$85.87/L of alcohol

17

2204.21.90

$85.87/L of alcohol

18

2204.22.30

$85.87/L of alcohol

19

2204.22.90

$85.87/L of alcohol

20

2204.29.30

$85.87/L of alcohol

21

2204.29.90

$85.87/L of alcohol

22

2205.10.30

$85.87/L of alcohol

23

2205.10.90

$85.87/L of alcohol

24

2205.90.30

$85.87/L of alcohol

25

2205.90.90

$85.87/L of alcohol

26

2206.00.13

$85.87/L of alcohol

27

2206.00.14

$85.87/L of alcohol

28

2206.00.21

$85.87/L of alcohol

29

2206.00.22

$85.87/L of alcohol

30

2206.00.23

$85.87/L of alcohol

31

2206.00.24

$85.87/L of alcohol

32

2206.00.52

$85.87/L of alcohol

33

2206.00.59

$85.87/L of alcohol

34

2206.00.62

$85.87/L of alcohol

35

2206.00.69

$85.87/L of alcohol

36

2206.00.72

$8.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

37

2206.00.73

$43.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

38

2206.00.76

$27.26/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

39

2206.00.77

$50.70/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

40

2206.00.78

$35.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

41

2206.00.79

$50.70/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

42

2206.00.82

$8.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

43

2206.00.83

$27.26/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

44

2206.00.89

$35.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

45

2206.00.92

$85.87/L of alcohol

46

2206.00.99

$85.87/L of alcohol

47

2207.10.00

$85.87/L of alcohol

48

2207.20.10

$0.418/L

49

2208.20.10

$80.20/L of alcohol

50

2208.20.90

$85.87/L of alcohol

51

2208.30.00

$85.87/L of alcohol

52

2208.40.00

$85.87/L of alcohol

53

2208.50.00

$85.87/L of alcohol

54

2208.60.00

$85.87/L of alcohol

55

2208.70.00

$85.87/L of alcohol

56

2208.90.20

$85.87/L of alcohol

57

2208.90.90

$85.87/L of alcohol

58

2401.10.00

Applicable rate (see section 19ACA)/kg

59

2401.20.00

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

60

2401.30.00

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

61

2402.10.20

$0.93653/stick

62

2402.10.80

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

63

2402.20.20

$0.93653/stick

64

2402.20.80

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

65

2403.11.00

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

66

2403.19.10

$0.93653/stick

67

2403.19.90

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

68

2403.91.00

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

69

2403.99.80

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

70

2707.10.00

$0.418/L

71

2707.20.00

$0.418/L

72

2707.30.00

$0.418/L

73

2707.50.00

$0.418/L

74

2709.00.90

$0.418/L

75

2710.12.61

$0.03556/L

76

2710.12.62

$0.418/L of gasoline

plus

$0.418/L of ethanol

plus

$0.418/L of other substances (if any) in the blend

77

2710.12.69

$0.418/L

78

2710.12.70

$0.418/L

79

2710.19.16

$0.418/L

80

2710.19.22

$0.418/L of diesel

plus

$0.418/L of ethanol

plus

$0.418/L of other substances (if any) in the blend

81

2710.19.28

$0.418/L

82

2710.19.40

$0.03556/L

83

2710.19.51

$0.418/L

84

2710.19.52

$0.418/L

85

2710.19.53

$0.418/L

86

2710.19.70

$0.418/L

87

2710.19.91

$0.085/L

88

2710.19.92

$0.085/kg

89

2710.20.00

$0.418/L of biodiesel

plus

$0.418/L of ethanol (if any)

plus

$0.418/L of other substances in the blend

90

2710.91.16

$0.418/L

91

2710.91.22

$0.418/L of diesel

plus

$0.418/L of ethanol

plus

$0.418/L of other substances (if any) in the blend

92

2710.91.28

$0.418/L

93

2710.91.40

$0.03556/L

94

2710.91.51

$0.418/L

95

2710.91.52

$0.418/L

96

2710.91.53

$0.418/L

97

2710.91.61

$0.03556/L

98

2710.91.62

$0.418/L of gasoline

plus

$0.418/L of ethanol

plus

$0.418/L of other substances (if any) in the blend

99

2710.91.69

$0.418/L

100

2710.91.70

$0.418/L

101

2710.91.80

$0.418/L of biodiesel

plus

$0.418/L of ethanol (if any)

plus

$0.418/L of other substances in the blend

102

2710.91.91

$0.085/L

103

2710.91.92

$0.085/kg

104

2710.99.16

$0.418/L

105

2710.99.22

$0.418/L of diesel

plus

$0.418/L of ethanol

plus

$0.418/L of other substances (if any) in the blend

106

2710.99.28

$0.418/L

107

2710.99.40

$0.03556/L

108

2710.99.51

$0.418/L

109

2710.99.52

$0.418/L

110

2710.99.53

$0.418/L

111

2710.99.61

$0.03556/L

112

2710.99.62

$0.418/L of gasoline

plus

$0.418/L of ethanol

plus

$0.418/L of other substances (if any) in the blend

113

2710.99.69

$0.418/L

114

2710.99.70

$0.418/L

115

2710.99.80

$0.418/L of biodiesel

plus

$0.418/L of ethanol (if any)

plus

$0.418/L of other substances in the blend

116

2710.99.91

$0.085/L

117

2710.99.92

$0.085/kg

118

2711.11.00

$0.287/kg

119

2711.12.10

$0.137/L

120

2711.13.10

$0.137/L

121

2711.21.10

$0.287/kg

122

2902.20.00

$0.418/L

123

2902.30.00

$0.418/L

124

2902.41.00

$0.418/L

125

2902.42.00

$0.418/L

126

2902.43.00

$0.418/L

127

2902.44.00

$0.418/L

128

3403.11.10

$0.085/kg

129

3403.11.90

$0.085/L

130

3403.19.10

$0.085/kg

131

3403.19.90

$0.085/L

132

3403.91.10

$0.085/kg

133

3403.91.90

$0.085/L

134

3403.99.10

$0.085/kg

135

3403.99.90

$0.085/L

136

3811.21.10

$0.085/kg

137

3811.21.90

$0.085/L

138

3817.00.10

$0.418/L

139

3819.00.00

$0.085/L

140

3824.99.30

$0.418/L of gasoline

plus

$0.418/L of ethanol

plus

$0.418/L of other substances (if any)

in the blend

141

3824.99.40

$0.418/L of diesel

plus

$0.418/L of ethanol

plus

$0.418/L of other substances (if any)

in the blend

142

3826.00.10

$0.418/L

143

3826.00.20

$0.418/L of biodiesel

plus

$0.418/L of ethanol (if any)

plus

$0.418/L of other substances in the blend

21  User’s guide

After “9,” (wherever occurring), insert “9A,”.

22  User’s guide

After:

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

insert:

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

23  Application provision

The amendments made by items 1 to 10 and 15 to 20 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.

24  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 9A 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 9A 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.

Schedule 3Hong Kong, China

 

Customs Tariff Act 1995

1  Subsection 3(1) (at the end of the definition of rate column)

Add:

 ; or (k) the third column of the table in Schedule 13.

2  After paragraph 11(1)(bh)

Insert:

 or (bi) the third column of an item in the table in Schedule 13 that applies to goods;

3  After paragraph 11(1)(l)

Insert:

 or (m) the third column of that item in the table in Schedule 13;

4  After paragraph 11(2)(bh)

Insert:

 or (bi) the third column of an item in the table in Schedule 13 that applies to goods;

5  After section 13J

Insert:

13K  When goods are Hong Kong originating goods

  For the purposes of this Act, goods are Hong Kong originating goods if, and only if, they are Hong Kong originating goods under Division 1M of Part VIII of the Customs Act 1901.

6  After subparagraph 16(1)(a)(x)

Insert:

 and (xi) are not Hong Kong originating goods;

7  Subparagraph 16(1)(r)(ii)

Omit “Free.”, substitute “Free;”.

8  At the end of subsection 16(1) (after the note)

Add:

  (s) if the goods are Hong Kong 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 13—by reference to the rate of duty set out in column 3 of that item; or

 (ii) otherwise—Free.

9  At the end of subsection 18(1)

Add:

 ; or (j) under an item in the table in Schedule 13 that applies to the goods.

10  After subparagraph 18(2)(a)(x)

Insert:

 and (xi) are not Hong Kong originating goods;

11  At the end of subsection 18(2)

Add:

 ; (s) if the goods are Hong Kong originating goods:

 (i) if a rate of duty that applies in relation to Hong Kong is set out in the third column of that item—by reference to that rate of duty; or

 (ii) otherwise—Free.

12  Paragraph 19AAC(1)(b)

Omit “or 12”, substitute “, 12 or 13”.

13  Paragraph 19AA(b)

Omit “or 12”, substitute “, 12 or 13”.

14  Paragraph 19AC(b)

Omit “or 12”, substitute “, 12 or 13”.

15  Paragraph 19ACA(1)(b)

Omit “or 12”, substitute “, 12 or 13”.

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

After “CN”, insert “/HK”.

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

After “CN” (wherever occurring), insert “/HK”.

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

After “CN”, insert “/HK”.

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

After “CN” (wherever occurring), insert “/HK”.

20  Schedule 4 (table item 53, at the end of the column headed “Rate of duty”)

Add:

HK:5%

21  At the end of the Act

Add:

Schedule 13Hong Kong originating goods

Note: See sections 15 and 16.

 

 

Hong Kong originating goods

Column 1

Item

Column 2

Heading or subheading in Schedule 3

Column 3

Rate

1

2203.00.63

$8.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

2

2203.00.64

$43.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

3

2203.00.65

$27.26/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

4

2203.00.66

$50.70/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

5

2203.00.67

$35.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

6

2203.00.69

$50.70/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

7

2203.00.71

$8.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

8

2203.00.72

$27.26/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

9

2203.00.79

$35.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

10

2203.00.91

$85.87/L of alcohol

11

2203.00.99

$85.87/L of alcohol

12

2204.10.23

$85.87/L of alcohol

13

2204.10.29

$85.87/L of alcohol

14

2204.10.83

$85.87/L of alcohol

15

2204.10.89

$85.87/L of alcohol

16

2204.21.30

$85.87/L of alcohol

17

2204.21.90

$85.87/L of alcohol

18

2204.22.30

$85.87/L of alcohol

19

2204.22.90

$85.87/L of alcohol

20

2204.29.30

$85.87/L of alcohol

21

2204.29.90

$85.87/L of alcohol

22

2205.10.30

$85.87/L of alcohol

23

2205.10.90

$85.87/L of alcohol

24

2205.90.30

$85.87/L of alcohol

25

2205.90.90

$85.87/L of alcohol

26

2206.00.13

$85.87/L of alcohol

27

2206.00.14

$85.87/L of alcohol

28

2206.00.21

$85.87/L of alcohol

29

2206.00.22

$85.87/L of alcohol

30

2206.00.23

$85.87/L of alcohol

31

2206.00.24

$85.87/L of alcohol

32

2206.00.52

$85.87/L of alcohol

33

2206.00.59

$85.87/L of alcohol

34

2206.00.62

$85.87/L of alcohol

35

2206.00.69

$85.87/L of alcohol

36

2206.00.72

$8.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

37

2206.00.73

$43.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

38

2206.00.76

$27.26/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

39

2206.00.77

$50.70/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

40

2206.00.78

$35.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

41

2206.00.79

$50.70/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

42

2206.00.82

$8.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

43

2206.00.83

$27.26/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

44

2206.00.89

$35.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

45

2206.00.92

$85.87/L of alcohol

46

2206.00.99

$85.87/L of alcohol

47

2207.10.00

$85.87/L of alcohol

48

2207.20.10

$0.418/L

49

2208.20.10

$80.20/L of alcohol

50

2208.20.90

$85.87/L of alcohol

51

2208.30.00

$85.87/L of alcohol

52

2208.40.00

$85.87/L of alcohol

53

2208.50.00

$85.87/L of alcohol

54

2208.60.00

$85.87/L of alcohol

55

2208.70.00

$85.87/L of alcohol

56

2208.90.20

$85.87/L of alcohol

57

2208.90.90

$85.87/L of alcohol

58

2401.10.00

Applicable rate (see section 19ACA)/kg

59

2401.20.00

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

60

2401.30.00

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

61

2402.10.20

$0.93653/stick

62

2402.10.80

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

63

2402.20.20

$0.93653/stick

64

2402.20.80

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

65

2403.11.00

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

66

2403.19.10

$0.93653/stick

67

2403.19.90

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

68

2403.91.00

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

69

2403.99.80

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

70

2707.10.00

$0.418/L

71

2707.20.00

$0.418/L

72

2707.30.00

$0.418/L

73

2707.50.00

$0.418/L

74

2709.00.90

$0.418/L

75

2710.12.61

$0.03556/L

76

2710.12.62

$0.418/L of gasoline

plus

$0.418/L of ethanol

plus

$0.418/L of other substances (if any) in the blend

77

2710.12.69

$0.418/L

78

2710.12.70

$0.418/L

79

2710.19.16

$0.418/L

80

2710.19.22

$0.418/L of diesel

plus

$0.418/L of ethanol

plus

$0.418/L of other substances (if any) in the blend

81

2710.19.28

$0.418/L

82

2710.19.40

$0.03556/L

83

2710.19.51

$0.418/L

84

2710.19.52

$0.418/L

85

2710.19.53

$0.418/L

86

2710.19.70

$0.418/L

87

2710.19.91

$0.085/L

88

2710.19.92

$0.085/kg

89

2710.20.00

$0.418/L of biodiesel

plus

$0.418/L of ethanol (if any)

plus

$0.418/L of other substances in the blend

90

2710.91.16

$0.418/L

91

2710.91.22

$0.418/L of diesel

plus

$0.418/L of ethanol

plus

$0.418/L of other substances (if any) in the blend

92

2710.91.28

$0.418/L

93

2710.91.40

$0.03556/L

94

2710.91.51

$0.418/L

95

2710.91.52

$0.418/L

96

2710.91.53

$0.418/L

97

2710.91.61

$0.03556/L

98

2710.91.62

$0.418/L of gasoline

plus

$0.418/L of ethanol

plus

$0.418/L of other substances (if any) in the blend

99

2710.91.69

$0.418/L

100

2710.91.70

$0.418/L

101

2710.91.80

$0.418/L of biodiesel

plus

$0.418/L of ethanol (if any)

plus

$0.418/L of other substances in the blend

102

2710.91.91

$0.085/L

103

2710.91.92

$0.085/kg

104

2710.99.16

$0.418/L

105

2710.99.22

$0.418/L of diesel

plus

$0.418/L of ethanol

plus

$0.418/L of other substances (if any) in the blend

106

2710.99.28

$0.418/L

107

2710.99.40

$0.03556/L

108

2710.99.51

$0.418/L

109

2710.99.52

$0.418/L

110

2710.99.53

$0.418/L

111

2710.99.61

$0.03556/L

112

2710.99.62

$0.418/L of gasoline

plus

$0.418/L of ethanol

plus

$0.418/L of other substances (if any) in the blend

113

2710.99.69

$0.418/L

114

2710.99.70

$0.418/L

115

2710.99.80

$0.418/L of biodiesel

plus

$0.418/L of ethanol (if any)

plus

$0.418/L of other substances in the blend

116

2710.99.91

$0.085/L

117

2710.99.92

$0.085/kg

118

2711.11.00

$0.287/kg

119

2711.12.10

$0.137/L

120

2711.13.10

$0.137/L

121

2711.21.10

$0.287/kg

122

2902.20.00

$0.418/L

123

2902.30.00

$0.418/L

124

2902.41.00

$0.418/L

125

2902.42.00

$0.418/L

126

2902.43.00

$0.418/L

127

2902.44.00

$0.418/L

128

3403.11.10

$0.085/kg

129

3403.11.90

$0.085/L

130

3403.19.10

$0.085/kg

131

3403.19.90

$0.085/L

132

3403.91.10

$0.085/kg

133

3403.91.90

$0.085/L

134

3403.99.10

$0.085/kg

135

3403.99.90

$0.085/L

136

3811.21.10

$0.085/kg

137

3811.21.90

$0.085/L

138

3817.00.10

$0.418/L

139

3819.00.00

$0.085/L

140

3824.99.30

$0.418/L of gasoline

plus

$0.418/L of ethanol

plus

$0.418/L of other substances (if any)

in the blend

141

3824.99.40

$0.418/L of diesel

plus

$0.418/L of ethanol

plus

$0.418/L of other substances (if any)

in the blend

142

3826.00.10

$0.418/L

143

3826.00.20

$0.418/L of biodiesel

plus

$0.418/L of ethanol (if any)

plus

$0.418/L of other substances in the blend

22  User’s guide

Omit “to 12”, substitute “to 13”.

23  User’s guide

Omit “or 12”, substitute “, 12 or 13”.

24  User’s guide

Omit “and 12”, substitute “, 12 and 13”.

25  At the end of the User’s guide

Add:

  Schedule 13 sets out the rate of duty for Hong Kong originating goods.

26  Application provision

The amendments made by items 1 to 11 and 16 to 21 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.

27  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 13 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 13 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 16 October 2019

Senate on 11 November 2019]

 

(193/19)