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Customs Tariff Amendment Act (No. 2) 1991

  • - C2004A04262
  • No longer in force
Act No. 187 of 1991 as made
An Act to amend the Customs Tariff Act 1987, and for related purposes
Date of Assent 06 Dec 1991
Date of repeal 10 Mar 2016
Repealed by Amending Acts 1990 to 1999 Repeal Act 2016
 

CUSTOMS TARIFF AMENDMENT ACT (No. 2) 1991 No. 187, 1991

CUSTOMS TARIFF AMENDMENT ACT (No.2) 1991 No. 187 of 1991 - LONG TITLE

An Act to amend the Customs Tariff Act 1987, and for related purposes

CUSTOMS TARIFF AMENDMENT ACT (No.2) 1991 No. 187 of 1991 - SECT 1
Short title etc.

(Assented to 6 December 1991)
1.(1) This Act may be cited as the Customs Tariff Amendment Act (No. 2) 1991.
(2) In this Act, "Principal Act" means the Customs Tariff Act 1987.*1*

(Minister's second reading speech made in-
House of Represenatives on 11 September 1991
Senate on 28 November 1991)
*1* No. 82, 1987, as amended. For previous amendments, see Nos. 43 and 147, 1987; Nos. 60 and 68, 1988; Nos. 27, 67, 74 and 176, 1989; No. 127, 1990; and No. 81, 1991.

CUSTOMS TARIFF AMENDMENT ACT (No.2) 1991 No. 187 of 1991 - SECT 2
Commencement

2.(1) Sections 1 and 2 commence on the day on which this Act receives the Royal Assent.
(2) Sections 3, 4 and 7 are taken to have commenced on 12 March 1991.
(3) Section 5 is taken to have commenced on 1 January 1988.
(4) Section 6 is taken to have commenced on 1 January 1991.
(5) Section 8 is taken to have commenced on 10 April 1991.
(6) Section 9 is taken to have commenced on 1 July 1991.
(7) Section 10 commences, or is taken to have commenced, on 1 October 1992.
(8) Section 11 commences on 1 January 1992.
(9) Section 12 commences 14 days after this Act receives the Royal Assent.
(10) Section 13 is taken to have commenced on 12 March 1991.

CUSTOMS TARIFF AMENDMENT ACT (No.2) 1991 No. 187 of 1991 - SECT 3
Rates of duty - certain words etc. deemed rates

3. Section 14 of the Principal Act is amended by omitting subsection (1) and substituting the following subsection:
"(1) Where the word "Free" is set out in section 19, 22, 23 or 25 or in a rate column, that word shall, unless the contrary intention appears, be taken to be a rate of duty.".

CUSTOMS TARIFF AMENDMENT ACT (No.2) 1991 No. 187 of 1991 - SECT 4
Application of rates of duty in relation to countries and places

4. Section 19 of the Principal Act is amended by inserting immediately before section (2) the following subsection:
"(1D) For the purposes of the operation of subsection (1C) the rate specified in column 1 of the Table set out below is to be taken to be the DC rate having effect on 1 July 1992 in respect of goods classified under a subheading referred to in an item in Schedule 5 that is specified in column 2 of the Table opposite to that rate of duty:
THE TABLE
Column 1 Column 2
Rate Items in Schedule 5
46% 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11,
12, 13, 14, 15, 16, 17,
18, 19, 20, 24, 25, 26
36% 21, 22
32% 28, 29
27% 23 ".

CUSTOMS TARIFF AMENDMENT ACT (No.2) 1991 No. 187 of 1991 - SECT 5
Amendments of Schedule 3 having effect from 1 January 1988

5. The Principal Act is amended as set out in Schedule 1.

CUSTOMS TARIFF AMENDMENT ACT (No.2) 1991 No. 187 of 1991 - SECT 6
Amendments of Schedule 3 having effect from 1 January 1991

6. The Principal Act is amended as set out in Schedule 2.

CUSTOMS TARIFF AMENDMENT ACT (No.2) 1991 No. 187 of 1991 - SECT 7
Amendments of Schedule 3 and 5 having effect from 12 March 1991

7. The Principal Act is amended as set out in Schedule 3.

CUSTOMS TARIFF AMENDMENT ACT (No.2) 1991 No. 187 of 1991 - SECT 8
Amendment of Schedule 3 having effect from 10 April 1991

8. The Principal Act is amended as set out in Schedule 4.

CUSTOMS TARIFF AMENDMENT ACT (No.2) 1991 No. 187 of 1991 - SECT 9
Amendments of Schedules 3 and 4 having effect from 1 July 1991

9. The Principal Act is amended as set out in Schedule 5.

CUSTOMS TARIFF AMENDMENT ACT (No.2) 1991 No. 187 of 1991 - SECT 10
Amendments of Schedule 1 having effect from 1 October 1991

10. The Principal Act is amended as set out in Schedule 6.

CUSTOMS TARIFF AMENDMENT ACT (No.2) 1991 No. 187 of 1991 - SECT 11
Amendments of Schedules 2 and 3 having effect from 1 January 1992

11. The Principal Act is amended as set out in Schedule 7.

CUSTOMS TARIFF AMENDMENT ACT (No.2) 1991 No. 187 of 1991 - SECT 12
Amendments of Schedule 3 having effect 14 days after Royal Assent

12. The Principal Act is amended as set out in Schedule 8.

CUSTOMS TARIFF AMENDMENT ACT (No.2) 1991 No. 187 of 1991 - SECT 13
Amendment of the Customs Tariff Amendment Act 1991

13. The Customs Tariff Amendment Act 1991 is amended by inserting in paragraph 10(1)(b) "on 1 July 1992" after "having".
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CUSTOMS TARIFF AMENDMENT ACT (No.2) 1991 No. 187 of 1991 - SCHEDULE 1

SCHEDULE 1 Section 5

AMENDMENTS HAVING EFFECT FROM 1 JANUARY 1988
Amendments of Schedule 3
1. Omit 4104.10.00, substitute:
"4104.10 -- Whole bovine skin leather, of a unit surface
area not exceeding 28 square feet (2.6 m2):
4104.10.10 -- -- -- Pre-tanned Free
4104.10.90 -- -- -- Other 15%
DC:10%
From 1 July 1993 12%
DC:7%
From 1 July 1994 10%
From 1 July 1995 DC:5%
8%
From 1 July 1996 DC:3%
5%".
2. Omit 4104.29.00, substitute:
"4104.29 -- -- Other:
4104.29.10 -- -- -- Pre-tanned Free
4104.29.90 -- -- -- Other 15%
From 1 July 1993 DC:10%
12%
From 1 July 1994 DC:7%
10%
From 1 July 1995 DC:5%
8%
From 1 July 1996 DC:3%
5%".

CUSTOMS TARIFF AMENDMENT ACT (No.2) 1991 No. 187 of 1991 - SCHEDULE 2

SCHEDULE 2 Section 6

AMENDMENTS HAVING EFFECT FROM 1 JANUARY 1991
Amendments of Schedule 3
1. Omit 8714.20.00, substitute:
"8714.20.00 -- Of invalid carriages Free".
2. Omit 9018.90.10 and 9018.90.20, substitute:
"9018.90.10 -- -- -- Defibrillators Free
9018.90.20 -- -- -- Goods, as follows: 15%
(a) apparatus for the administration of anaesthetic
gases;
(b) drainage appliances (including calibrated drainage
bags) with, or designed to be used with, a catheter;
(c) incubators for babies;
(d) infusion or transfusion sets for blood or other
fluids;
(e) suction apparatus DC:10%
From 1 July 1993 12%
DC:7%
From 1 July 1994 10%
DC:5%
From 1 July 1995 8%
DC:3%
From 1 July 1996 5%".

CUSTOMS TARIFF AMENDMENT ACT (No.2) 1991 No. 187 of 1991 - SCHEDULE 3

SCHEDULE 3 Section 7
AMENDMENTS HAVING EFFECT FROM 12 MARCH 1991
Amendments of Schedule 3
1. Omit 2204.21.29, substitute:
"2204.21.29 -- -- -- -- Other $0.25/L
DC:$0.25/L,
less 5%
From 1 July 1993 11%
DC:6%
From 1 July 1994 10%
DC:5%
From 1 July 1995 8%
DC:3%
From 1 July 1996 5%".
2. Omit 2204.21.90, substitute:
"2204.21.90 -- -- -- Other $0.70/L
DC:$0.70/L,
less 5%
From 1 July 1993 11%
DC:6%
From 1 July 1994 10%
DC:5%
From 1 July 1995 8%
DC:3%
From 1 July 1996 5%".
3. Omit 2204.29.31, substitute:

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"2204.29.31 -- -- -- -- In containers holding less than 5 L
$0.25/L
DC:$0.25/L,
less 5%
From 1 July 1993 12%
DC:7%
From 1 July 1994 10%
DC:5%
From 1 July 1995 8%
DC:3%
From 1 July 1996 5%".
4. Omit 2204.29.39, substitute:
"2204.29.39 -- -- -- -- Other $0.40/L
DC:$0.40/L,
less 5%
From 1 July 1993 12%
DC:7%
From 1 July 1994 10%
DC:5%
From 1 July 1995 8%
DC:3%
From 1 July 1996 5%".
5. Omit 2204.29.90, substitute:
"2204.29.90 -- -- -- Other $0.70/L
DC:$0.70/L,
less 5%
From 1 July 1993 12%
DC:7%
From 1 July 1994 10%
DC:5%
From 1 July 1995 8%
DC:3%
From 1 July 1996 5%".
6. Omit 2205.10.90, substitute:
"2205.10.90 -- -- -- Other $0.22/L
DC:$0.22/L,
less 5%
From 1 July 1993 12%
DC:7%
From 1 July 1994 10%
DC:5%
From 1 July 1995 8%
DC:3%
From 1 July 1996 5%".
7. Omit 2205.90.90, substitute:
"2205.90.90 -- -- -- Other $0.22/L
DC:$0.22/L,
less 5%
From 1 July 1993 12%
DC:7%
From 1 July 1994 10%
DC:5%
From 1 July 1995 8%
DC:3%
From 1 July 1996 5%".
8. Omit 6305.31.91, substitute:
"6305.31.91 -- -- -- -- New bags, woven wholly of
polypropylene 35%
FI:Sch.5
DC:30%
From 1 March 1992 32%
DC:27%
From 1 March 1993 29%
DC:24%
From 1 July 1994 27%
DC:22%
From 1 July 1995 25%
DC:20%
From 1 July 1996 23%
DC:18%
From 1 July 1997 21%
DC:16%
From 1 July 1998 19%
DC:14%
From 1 July 1999 17%
DC:12%
From 1 July 2000 15%
DC:10%".
9. Omit 6305.39.91, substitute:
"6305.39.91 -- -- -- -- New bags, woven wholly of

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polypropylene 35%
FI:Sch.5
DC:30%
From 1 March 1992 32%
DC:27%
From 1 March 1993 29%
DC:24%
From 1 July 1994 27%
DC:22%
From 1 July 1995 25%
DC:20%
From 1 July 1996 23%
DC:18%
From 1 July 1997 21%
DC:16%
From 1 July 1998 19%
DC:14%
From 1 July 1999 17%
DC:12%
From 1 July 2000 15%
DC:10%".
Amendments of Schedule 5
1. Omit subitem 11A, substitute:
"11A -- Goods, as prescribed by by-law 60%; or, if lower, 55%, and $0.75/ garment DC:55%; or, if lower, 50%, and $0.75/ garment".
2. Omit subitem 21V, substitute:
"21V -- Goods, NSA, having a value of less than $1.50/pair, other than footwear:
(i) having a closed vamp (whether or not
incorporating a peep toe); and
(ii) that is held to the foot at the heel or ankle
45%, and $7/ pair DC:40%, and $7/pair
From 1 March 1992 41%, and $2.63/pair DC:36%, and $2.63/pair".

CUSTOMS TARIFF AMENDMENT ACT (No.2) 1991 No. 187 of 1991 - SCHEDULE 4

SCHEDULE 4 Section 8

AMENDMENT HAVING EFFECT FROM 10 APRIL 1991
Amendment of Schedule 3
After Additional Note 1 to Chapter 20 insert:
"2. - For the purposes of 2009 and 2009.1, `juice' shall be taken to include products of oranges, regardless of the method of derivation.".

CUSTOMS TARIFF AMENDMENT ACT (No.2) 1991 No. 187 of 1991 - SCHEDULE 5

SCHEDULE 5 Section 9
AMENDMENTS HAVING EFFECT FROM 1 JULY 1991
Amendments of Schedule 3
1. Omit 0710.29.00, substitute:
"0710.29.00 -- -- Other 10%
DC:5%
From 1 July 1993 9%
DC:4%
From 1 July 1994 8%
DC:3%
From 1 July 1995 7%
DC:2%
From 1 July 1996 5%".
2. Omit 1702.90.10, substitute:
"1702.90.10 -- -- -- Goods, as follows:
(a) liquid sugars and invert sugars derived from
sugar cane or sugar beet;
(b) golden syrup $0.076/kg
PNG:$0.076 /kg, less 5% FI:$0.076/
kg, less 5% DC:$0.076/
kg, less 5%
From 1 July 1992 $0.055/kg
PNG:$0.055
/kg, less 5% FI:$0.055/ kg, less 5%
DC:$0.055/
kg, less 5%".
3. Omit 2001.10.00 and 2001.20.00, substitute:
"2001.10.00 -- Cucumbers and gherkins 10%
DC:5%
CAN:7%
From 1 July 1993 9%
DC:4%
CAN:6%
From 1 July 1994 8%
DC:3%
CAN:5%
From 1 July 1995 7%
DC:2%
CAN:4%

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From 1 July 1996 5%
CAN:2%
2001.20.00 -- Onions 10%
DC:5%
CAN:7%
From 1 July 1993 9%
DC:4%
CAN:6%
From 1 July 1994 8%
DC:3%
CAN:5%
From 1 July 1995 7%
DC:2%
CAN:4%
From 1 July 1996 5%
CAN:2%".
4. Omit 2710.00.51, substitute:
"2710.00.51 -- -- -- -- For use in aircraft $0.27074/L
NZ:$0.27074/L
PNG:$0.27074/L
FI:$0.27074/L
DC:$0.27074/L".
5. Omit 3705.20.00 and 3705.90.00, substitute:
"3705.20.00 -- Microfilms Free
3705.90 -- Other:
3705.90.10 -- -- -- Films, filmstrips, slides and transparencies Free
3705.90.90 -- -- -- Other 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
From 1 July 1993 9%
DC:4%
From 1 July 1994 8%
DC:3%
From 1 July 1995 7%
DC:2%
From 1 July 1996 5%".
6. Omit Note 1 to Chapter 43, substitute:
"1. -- Throughout this Schedule references to `furskins',
other than to raw furskins of heading 4301, apply to hides or
skins of all animals which have been tanned or dressed with the
hair or wool on.".
7. Omit sub-Note 2 (b) to Chapter 43, substitute:
"(b) Raw hides or skins, with the hair or wool on, of
Chapter 41 (see Note 1 (c) to that Chapter);".
Amendments of Schedule 3
1. Omit 0710.29.00, substitute:
"0710.29.00 -- -- Other 10%
DC:5%
From 1 July 1993 9%
DC:4%
From 1 July 1994 8%
DC:3%
From 1 July 1995 7%
DC:2%
From 1 July 1996 5%".
2. Omit 1702.90.10, substitute:
"1702.90.10 -- -- -- Goods, as follows:
-- -- -- (a) liquid sugars and invert sugars derived from
sugar cane or sugar beet;
-- -- -- (b) golden syrup $0.076/kg
PNG:$0.076
/kg, less 5%
FI:$0.076/
kg, less 5%
DC:$0.076/
kg, less 5%
From 1 July 1992 $0.055/kg
PNG:$0.055
/kg, less 5%
FI:$0.055/
kg, less 5%
DC:$0.055/
kg, less 5%".
3. Omit 2001.10.00 and 2001.20.00, substitute:
"2001.10.00 -- Cucumbers and gherkins 10%
DC:5%
CAN:7%
From 1 July 1993 9%
DC:4%

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CAN:6%
From 1 July 1994 8%
DC:3%
CAN:5%
From 1 July 1995 7%
DC:2%
CAN:4%
From 1 July 1996 5%
CAN:2%
2001.20.00 -- Onions 10%
DC:5%
CAN:7%
From 1 July 1993 9%
DC:4%
CAN:6%
From 1 July 1994 8%
DC:3%
CAN:5%
From 1 July 1995 7%
DC:2%
CAN:4%
From 1 July 1996 5%
CAN:2%".
4. Omit 2710.00.51, substitute:
"2710.00.51 -- -- -- -- For use in aircraft $0.27074/L
NZ:$0.27074/L
PNG:$0.27074/L
FI:$0.27074/L
DC:$0.27074/L".
5. Omit 3705.20.00 and 3705.90.00, substitute:
"3705.20.00 -- Microfilms Free
3705.90 -- Other:
3705.90.10 -- -- -- Films, filmstrips, slides and
transparencies Free
3705.90.90 -- -- -- Other 12.5%
DC:7.5%
From 1 January 1992 10%
DC:5%
From 1 July 1993 9%
DC:4%
From 1 July 1994 8%
DC:3%
From 1 July 1995 7%
DC:2%
From 1 July 1996 5%".
6. Omit Note 1 to Chapter 43, substitute:
"1. -- Throughout this Schedule references to `furskins',
other than to raw furskins of heading 4301, apply to hides or
skins of all animals which have been tanned or dressed with the
hair or wool on.".
7. Omit sub-Note 2 (b) to Chapter 43, substitute:
"(b) Raw hides or skins, with the hair or wool on, of
Chapter 41 (see Note 1 (c) to that Chapter);".
8. Omit 4820.20.00, substitute:
"4820.20 - Exercise books;
4820.20.10 --- Work books with printed texts and blank spaces to
be free filled in
4820.20.90 --- Other
15%
DC 10%
From 1 July 1993 12%
From 1 July 1994 20%
DC 5%
From 1 July 1995 8%
DC:3%
9. Omit 4911.10.00, substitute:
"4911.10 - Trade advertising material, commercial catalogues and
the like:
4911.10.10 --- Catalogues of visual or auditory material of an Free
educational, scienfific or cultural character
4911.10.90 --- Other 15%
DC:10%
From 1 July 1993 12%
DC: 7%
From 1 July 1994 10%
DC:5%
From 1 July 1995 8%
DC:3%
From 1 July 1996 5%
10. Omit 8524.2 to 8524.90, substitute:

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"8524.2 - Magnetic tapes;
8524.21.00 -- Of a width not exceeding 4 mm Free
8524.22.00 -- Of a width exceeding 4 mm but not exceeding 6.5 mm Free
8524.23.00 -- Of a width exceeding 6.5 mm Free
8524.90 - Other:
8524.90.10 --- Goods having a magnetic strip or wire 16%
DC:11%
From 1 July 1992 15%
DC:10%
From 1 July 1993 12%
DC:7%
From 1 July 1994 10%
DC:5%
From 1 July 1995 8%
DC:3%From
From 1 July 1996 5%
Free".
8524.90.90 --- Other.
Amendment of Schedule 4
Omit item 1A, substitute:
"1A Books, publications and documents to which Annex A of the
United Nations Educational, Scientific and Cultural Organisation
(UNESCO) Agreement on the Importation of Educational, Scientific and
Materials or Annex A of the Protocol to the Agreement adopted by
UNESCO at its 19th session in Nairobi in 1976 applies, as prescribed by by-law
1B Works of art and collectors' pieces of an educational, scientific
or cultural nature to which Annex B of the United Nations Educational,
Scientific and Cultural Organisation (UNESCO) Agreement on the
Importation of Educational, Scientific and Cultural Materials or Annex
B of the Protocol to the Agreement adopted by UNESCO at its 19th session
in Nariobi in 1976 applies, as prescribed by by-law
1C Visual and auditory materials of an educational, scientific or
cultural nature to which Annex C of the United Nations Educational,
Scientific and Cultural Organisation (UNESCO) Agreement on the
Importation of Educational, Scientific and Cultural Materals or Annex C.2 of the Protocol to the Agreement adopted by UNESCO at its 19th
session in Nairobi in 1976 applies, as prescribed by by-law
1D Scientific instruments or apparatus to which Annex D of the
United Nations Educational, Scientific and Cultural Educational, Scientific and
Cultural Organisation (UNESCO) Agreement on the Importation of
Educational, Scientific and Cultural Materials or Annex D of the Protocol to the Agreement adopted
by UNESCO at its 19th session in Nairobi in 1976 applies, as
prescribed by by-law
1E Goods, as prescribed by by-law for people with disabilities,
to which Annex E of the United Nations Ecucational, Scientific and
Cultural Organisation (UNESCO) Agreement on the Importation of
Educational, Scientific and Cultural Materials or Annex E of the
Protocol to the Agreement adopted by UNESCO at its 19th session
in Nairobi in 1976 applies
2 Goods that, at the time they are entered for home comsumption,
are owned by the Commonwealth and exemption from duty of which is,
in the opinion of the Minister, in the national interest

CUSTOMS TARIFF AMENDMENT ACT (No.2) 1991 No. 187 of 1991 - SCHEDULE 6

SCHEDULE 6 Section 10
AMENDMENTS HAVING EFFECT FROM 1 OCTOBER 1991
Amendments of Schedule 1
1. After the entry in Division 1 of Part II relating to Cyprus, insert:
"Czech and Slovak Federal Republic CZEC".
2. After the entry in Division 1 of Part II relating to the
Union of Myanmar, insert:
"Namibia. NAMI".

CUSTOMS TARIFF AMENDMENT ACT (No.2) 1991 No. 187 of 1991 - SCHEDULE 7

SCHEDULE 7 Section 11
AMENDMENTS HAVING EFFECT FROM 1 JANUARY 1992
Amendment of Schedule 2
Omit Interpretative Rule 5 (b), substitute:
"(b) Subject to the provisions of Rule 5 (a) above, packing
materials and packing containers presented with the goods
therein shall be classified with the goods if they are of a kind
normally used for packing such goods. However, this provision is
not binding when such packing materials or packing containers
are clearly suitable for repetitive use.".
Amendments of Schedule 3
1. Omit the word "Note." to Chapter 3, substitute:
"Notes.".
2. After Note 1 to Chapter 3 insert:
"2. - In this Chapter the term `pellets' means products

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which have been agglomerated either directly by compression or
by the addition of a small quantity of binder.".
3. Omit the words opposite heading 0305, substitute:
"FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT
COOKED BEFORE OR DURING THE SMOKING PROCESS; FLOURS, MEALS AND
PELLETS OF FISH, FIT FOR HUMAN CONSUMPTION".
4. Omit the words opposite subheading 0305.10.00, substitute:
"Flours, meals and pellets of fish, fit for human consumption".
5. Omit the words opposite heading 0306, substitute:
"CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED,
FROZEN, DRIED, SALTED OR IN BRINE; CRUSTACEANS, IN SHELL, COOKED
BY STEAMING OR BY BOILING IN WATER, WHETHER OR NOT CHILLED,
FROZEN, DRIED, SALTED OR IN BRINE; FLOURS, MEALS AND PELLETS OF
CRUSTACEANS, FIT FOR HUMAN CONSUMPTION".
6. Omit the words opposite subheading 0306.19.00, substitute:
"Other, including flours, meals and pellets of crustaceans, fit
for human consumption".
7. Omit the words opposite subheading 0306.29.00, substitute:
"Other, including flours, meals and pellets of crustaceans, fit
for human consumption".
8. Omit the words opposite heading 0307, substitute:
"MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED,
FROZEN, DRIED, SALTED OR IN BRINE; AQUATIC INVERTEBRATES OTHER
THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH, CHILLED, FROZEN,
DRIED, SALTED OR IN BRINE; FLOURS, MEALS AND PELLETS OF AQUATIC
INVERTEBRATES OTHER THAN CRUSTACEANS, FIT FOR HUMAN CONSUMPTION".
9. Omit the words opposite subheading 0307.9, substitute:
"Other, including flours, meals and pellets of aquatic
invertebrates other than crustaceans, fit for human consumption".
10. After Note 2 to Chapter 4 insert:
"3. - This Chapter does not cover:
(a) Products obtained from whey, containing by weight more
than 95% lactose, expressed as anhydrous lactose calculated on
the dry matter (1702); or
(b) Albumins (including concentrates of two or more whey
proteins, containing by weight more than 80% whey proteins,
calculated on the dry matter) (3502) or globulins (3504).
Subheading Note.
1. - For the purpose of subheading 0404.10.00, the
expression `modified whey' means products consisting of whey
constituents, i.e., whey from which all or part of the lactose,
proteins or minerals has been removed, whey to which natural
whey constituents have been added, and products obtained by
mixing natural whey constituents.".
11. Omit the words opposite subheading 0404.10.00, substitute:
"Whey and modified whey, whether or not concentrated or
containing added sugar or other sweetening matter".
12. Omit the words opposite subheading 0406.10.00, substitute:
"Fresh (unripened or uncured) cheese, including whey cheese, and curd".
13. Omit sub-Note 3 (c) to Chapter 7, substitute:
"(c) flour, meal, flakes, granules and pellets of potatoes (1105);".
14. After Note 2 to Chapter 8 insert:
- Dried fruit or dried nuts of this Chapter may be
partially rehydrated, or treated for the following purposes:
- (a) For additional preservation or stabilisation
(e.g., by moderate heat treatment, sulphuring, the addition of
sorbic acid or potassium sorbate),
- (b) To improve or maintain their appearance (e.g., by
the addition of vegetable oil or small quantities of glucose syrup),
- provided that they retain the character of dried fruit
or dried nuts.".
15. Omit the words opposite heading 0902, substitute:
"TEA, WHETHER OR NOT FLAVOURED".
16. Omit the words opposite heading 1105, substitute:
"FLOUR, MEAL, FLAKES, GRANULES AND PELLETS OF POTATOES".

17. Omit the words opposite subheading 1105.20.00, substitute:
"Flakes, granules and pellets".
18. Omit the words opposite subheading 1519.1, substitute:
"Industrial monocarboxylic fatty acids; acid oils from refining".
19. Omit 1519.20.00 and 1519.30.00, substitute:
"1519.20.00 -- Industrial fatty alcohols 10%
DC:5%
From 1 July 1993 9%
DC:4%
From 1 July 1994 8%
DC:3%
From 1 July 1995 7%
DC:2%
From 1 July 1996 5%".
20. Omit the words opposite subheading 1806.20.00, substitute:

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"Other preparations in blocks, slabs or bars weighing more than
2 kg or in liquid, paste, powder, granular or other bulk form in
containers or immediate packings, of a content exceeding 2 kg".
21. Omit Note 2 to Chapter 19, substitute:
"2. -- For the purposes of 1901, the terms `flour' and `meal'
mean:
(a) Cereal flour and meal of Chapter 11, and
(b) Flour, meal and powder of vegetable origin of any
Chapter, other than flour, meal or powder of dried vegetables
(0712), of potatoes (1105) or of dried leguminous vegetables
(1106).".
22. Omit sub-Notes 1(c) to 1(g) to Chapter 21, substitute:
"(c) Flavoured tea of 0902;
(d) Spices or other products of 0904 to 0910;
(e) Food preparations, other than the products described in
2103 or 2104, containing more than 20% by weight of sausage,
meat, meat offal, blood, fish or crustaceans, molluscs or other
aquatic invertebrates, or any combination thereof (Chapter 16);
(f) Compound alcoholic preparations of a kind used for the
manufacture of beverages, of an alcoholic strength by volume
(see Note 2 to Chapter 22) exceeding 0.5% vol (2208);
(g) Yeast put up as a medicament or other products of 3003
or 3004; or
(h) Prepared enzymes of 3507.".
23. After 2106.90.10 insert:
"2106.90.20 -- -- -- Food preparations of flour or meal 10%
DC:5%
From 1 July 1993 9%
DC:4%
From 1 July 1994 8%
DC:3%
From 1 July 1995 7%
DC:2%
From 1 July 1996 5%".
24. Omit Note 1 to Chapter 22, substitute:
"1. -- This Chapter does not cover:
(a) Products of this Chapter (other than those of 2209)
prepared for culinary purposes and thereby rendered unsuitable
for consumption as beverages (generally 2103);
(b) Sea water (2501.00.00);
(c) Distilled or conductivity water or water of similar purity (2851.00.00);
(d) Acetic acid of a concentration exceeding 10% by weight of acetic acid (2915);
(e) Medicaments of 3003 or 3004; or
(f) Perfumery or toilet preparations (Chapter 33).".
25. Omit the words opposite heading 2206, substitute:
"OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER, PERRY, MEAD);
MIXTURES OF FERMENTED BEVERAGES AND MIXTURES OF FERMENTED
BEVERAGES AND NON-ALCOHOLIC BEVERAGES NOT ELSEWHERE SPECIFIED OR INCLUDED".
26. Omit the words opposite heading 2501.00.00, substitute:
"SALT (INCLUDING TABLE SALT AND DENATURED SALT) AND PURE SODIUM
CHLORIDE, WHETHER OR NOT IN AQUEOUS SOLUTION OR CONTAINING ADDED
ANTI-CAKING OR FREE-FLOWING AGENTS; SEA WATER".
27. Omit the words opposite subheading 2528.10.00, substitute:
"Natural sodium borates and concentrates thereof (whether or
not calcined)".
28. Omit sub-Note 6(f) to Chapter 28, substitute:
"(f) Radioactive residues whether or not usable.
The term `isotopes', for the purposes of this Note and of the
wording of 2844 and 2845, refers to:
-- individual nuclides, excluding, however, those existing
in nature in the monoisotopic state;
-- mixtures of isotopes of one and the same element,
enriched in one or several of the said isotopes, that is,
elements of which the natural isotopic composition has been
artificially modified.".
29. Omit the words opposite heading 2818, substitute:
"ARTIFICIAL CORUNDUM, WHETHER OR NOT CHEMICALLY DEFINED;
ALUMINIUM OXIDE; ALUMINIUM HYDROXIDE".
30. Omit 2818.10.00, substitute:
"2818.10 -- Artificial corundum:
2818.10.10 -- -- -- Chemically defined Free
2818.10.90 -- -- -- Other 10%
DC:5%
From 1 July 1993 9%
DC:4%
From 1 July 1994 8%
DC:3%
From 1 July 1995 7%

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DC:2%
From 1 July 1996 5%".

31. Omit the words opposite subheading 2818.20.00, substitute:
"Aluminium oxide, other than artificial corundum".
32. Omit the words opposite heading 2850.00.00, substitute:
"HYDRIDES, NITRIDES, AZIDES, SILICIDES AND BORIDES, WHETHER OR
NOT CHEMICALLY DEFINED, OTHER THAN COMPOUNDS WHICH ARE ALSO
CARBIDES OF 2849".
33. Omit sub-Note 5 (b) to Chapter 34, substitute:
"(b) Unmixed animal waxes or unmixed vegetable waxes, whether
or not refined or coloured, of 1521;".
34. Omit the words opposite heading 3502, substitute:
"ALBUMINS (INCLUDING CONCENTRATES OF TWO OR MORE WHEY PROTEINS,
CONTAINING BY WEIGHT MORE THAN 80% WHEY PROTEINS, CALCULATED ON
THE DRY MATTER), ALBUMINATES AND OTHER ALBUMIN DERIVATIVES".
35. Omit the words opposite subheading 3707.10.00, substitute:
"Sensitising emulsions".
36. Omit the word opposite subheading 3806.10.00, substitute:
"Rosin and resin acids".
37. Omit the words opposite subheading 3809.91.00, substitute:
"Of a kind used in the textile or like industries".
38. Omit the words opposite subheading 3809.92.00, substitute:
"Of a kind used in the paper or like industries".
39. Omit 3809.99.00, substitute:
"3809.93.00 -- -- Of a kind used in the leather or like
industries Free".
40. Omit the words opposite heading 4202, substitute:
"TRUNKS, SUIT-CASES, VANITY-CASES, EXECUTIVE-CASES, BRIEF-CASES,
SCHOOL SATCHELS, SPECTACLE CASES, BINOCULAR CASES, CAMERA
CASES, MUSICAL INSTRUMENT CASES, GUN CASES, HOLSTERS AND SIMILAR
CONTAINERS; TRAVELLING-BAGS, TOILET BAGS, RUCKSACKS, HANDBAGS,
SHOPPING-BAGS, WALLETS, PURSES, MAP-CASES, CIGARETTE-CASES,
TOBACCO-POUCHES, TOOL BAGS, SPORTS BAGS, BOTTLE-CASES, JEWELLERY
BOXES, POWDER-BOXES, CUTLERY CASES AND SIMILAR CONTAINERS, OF
LEATHER OR OF COMPOSITION LEATHER, OF SHEETING OF PLASTICS, OF
TEXTILE MATERIALS, OF VULCANISED FIBRE OR OF PAPERBOARD, OR
WHOLLY OR MAINLY COVERED WITH SUCH MATERIALS OR WITH PAPER".
41. Omit the words opposite subheading 4820.30.00, substitute:
"Binders (other than book covers), folders and file covers".
42. After the paragraph in Note 2 (A) to Section XI insert:
"When no one textile material predominates by weight, the goods
are to be classified as if consisting wholly of that one textile
material which is covered by the heading which occurs last in
numerical order among those which equally merit consideration.".
43. Omit the words opposite subheading 5504.10.00, substitute:
"Of viscose rayon".
44. Omit Note 8 to Chapter 61, substitute:
"8. -- Garments of this Chapter designed for left over right
closure at the front shall be regarded as men's or boys'
garments, and those designed for right over left closure at the
front as women's or girls' garments. These provisions do not
apply where the cut of the garment clearly indicates that it is
designed for one or other of the sexes.
Garments which cannot be identified as either men's or boys'
garments or as women's or girls' garments are to be classified
in the headings covering women's or girls' garments.".
45. In Chapters 61 and 62 omit the words "Additional Notes.",
substitute:
"Additional Note.".
46. Omit Additional Note 2 to Chapter 61.
47. Omit Note 8 to Chapter 62, substitute:
"8. - Garments of this Chapter designed for left over right
closure at the front shall be regarded as men's or boys'
garments, and those designed for right over left closure at the
front as women's or girls' garments. These provisions do not
apply where the cut of the garment clearly indicates that it is
designed for one or other of the sexes.
Garments which cannot be identified as either men's or boys'
garments or as women's or girls' garments are to be classified
in the headings covering women's or girls' garments.".
48. Omit Additional Notes 1 and 2 to Chapter 62, substitute:
"1. -(a) In 6212, `brassieres, girdles, corsets, braces,
suspenders, garters and similar articles' include undergarments,
being pants, made of elastomeric fabric:
(a) - the base fabric of which contains 20% or more of
elastomeric fibres; and
(a) - the length of each side of which is 18 cm or more
(excluding any added trimmings),
(a) but does not include other pants made of elastomeric
fabric.

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(b) For the purpose of sub-Note (a):
(a) - crimped yarn shall not be taken to be an
elastomeric fibre; and
(a) - stretch nylon shall not be taken to be an
elastomeric fabric.".
49. Omit the words opposite heading 6406, substitute:
"PARTS OF FOOTWEAR (INCLUDING UPPERS WHETHER OR NOT ATTACHED TO
SOLES OTHER THAN OUTER SOLES); REMOVABLE IN-SOLES, HEEL CUSHIONS
AND SIMILAR ARTICLES; GAITERS, LEGGINGS AND SIMILAR ARTICLES,
AND PARTS THEREOF".
50. Omit sub-Note 3 (c) to Chapter 71, substitute:
"(c) Goods of Chapter 32 (for example, lustres);".
51. Omit sub-Note 3 (n) to Chapter 71, substitute:
"(n) Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or".
52. Omit the words opposite subheading 7308.40.00, substitute:
"Equipment for scaffolding, shuttering, propping or pitpropping".

53. Omit the words opposite heading 8426, substitute:
"SHIPS' DERRICKS; CRANES, INCLUDING CABLE CRANES; MOBILE
LIFTING FRAMES, STRADDLE CARRIERS AND WORKS TRUCKS FITTED WITH A CRANE".
54. Omit the words opposite heading 8470, substitute:
"CALCULATING MACHINES; ACCOUNTING MACHINES, POSTAGE-FRANKING
MACHINES, TICKET-ISSUING MACHINES AND SIMILAR MACHINES,
INCORPORATING A CALCULATING DEVICE; CASH REGISTERS".

55. Omit the words opposite heading 8521, substitute:
"VIDEO RECORDING OR REPRODUCING APPARATUS, WHETHER OR NOT
INCORPORATING A VIDEO TUNER".
56. Omit the words opposite heading 8528, substitute:
"TELEVISION RECEIVERS (INCLUDING VIDEO MONITORS AND VIDEO
PROJECTORS), WHETHER OR NOT INCORPORATING RADIO-BROADCAST
RECEIVERS OR SOUND OR VIDEO RECORDING OR REPRODUCING APPARATUS".
57. Omit from the words opposite subheading 8532.10 the word "kvar", substitute:
"kvar".
58. Omit Notes 3 to 5 to Chapter 87, substitute:
"3. - Motor chassis fitted with cabs fall in 8702 to 8704,
and not in 8706.
4. - 8712.00.00 includes all children's bicycles. Other
children's cycles fall in 9501.00.00.".
59. Omit the words opposite heading 8702, substitute:
"MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS,
INCLUDING THE DRIVER".
60. Omit sub-Notes 1(b) to 1(l) to Chapter 90, substitute:
"(b) Supporting belts or other support articles of textile
material, whose intended effect on the organ to be supported or
held derives solely from their elasticity (for example,
maternity belts, thoracic support bandages, abdominal support
bandages, supports for joints or muscles) (Section XI);
(c) Refractory goods of 6903; ceramic wares for laboratory,
chemical or other technical uses, of 6909;
(d) Glass mirrors, not optically worked, of 7009, or mirrors
of base metal or of precious metal, not being optical elements
(8306 or Chapter 71);
(e) Goods of 7007, 7008.00.00, 7011, 7014, 7015 or 7017;
(f) Parts of general use, as defined in Note 2 to Section XV,
of base metal (Section XV) or similar goods of plastics (Chapter 39);
(g) Pumps incorporating measuring devices, of 8413; weight-operated counting or checking machinery, or separately presented
weights for balances (8423); lifting or handling machinery (8425
to 8428); paper or paperboard cutting machines of all kinds
(8441); fittings for adjusting work or tools on machine-tools,
of 8466, including fittings with optical devices for reading the
scale (for example, `optical' dividing heads) but not those
which are in themselves essentially optical instruments (for
example, alignment telescopes); calculating machines (8470);
valves or other appliances of 8481;
(h) Searchlights or spotlights of a kind used for cycles or
motor vehicles (8512); portable electric lamps of 8513;
cinematographic sound recording, reproducing or re-recording
apparatus (8519 or 8520); sound-heads (8522); radar apparatus,
radio navigational aid apparatus or radio remote control
apparatus (8526); sealed beam lamp units of 8539; optical fibre
cables of 8544;
(ij) Searchlights or spotlights of 9405;
(k) Articles of Chapter 95;
(l) Capacity measures, which are to be classified according
to their constituent material; or
(m) Spools, reels or similar supports (which are to be
classified according to their constituent material, for example,
in 3923 or Section XV).".
61. Omit the words opposite subheading 9025.1, substitute:
"Thermometers and pyrometers, not combined with other instruments".
62. Omit the words opposite heading 9029, substitute:
"REVOLUTION COUNTERS, PRODUCTION COUNTERS, TAXIMETERS,
MILEOMETERS, PEDOMETERS AND THE LIKE; SPEED INDICATORS AND
TACHOMETERS, OTHER THAN THOSE OF 9014 OR 9015; STROBOSCOPES".
63. Omit sub-Notes 1(d) to 1(f) to Chapter 92, substitute:
"(d) Brushes for cleaning musical instruments (9603); or
"(e) Collectors' pieces or antiques (9705.00.00 or 9706.00.00).".
64. Omit sub-Note 1(e) to Chapter 94, substitute:
"(e) Furniture specially designed as parts of refrigerating
or freezing equipment of 8418;".
65. Omit Additional Note 1 to Chapter 95 and the words "Additional Note".
66. Omit the words opposite heading 9506, substitute:
"ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE,
GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLE-TENNIS) OR
OUTDOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS
CHAPTER; SWIMMING POOLS AND PADDLING POOLS".
67. Omit the words opposite subheading 9506.91.00, substitute:
"Articles and equipment for general physical exercise,
gymnastics or athletics".
68. Omit the words opposite subheading 9603.21.00, substitute:
"Tooth brushes, including dental-plate brushes".
69. Omit Note 5 to Chapter 97, substitute:
"5. -- Frames around paintings, drawings, pastels, collages
or similar decorative plaques, engravings, prints or lithographs
are to be classified with those articles, provided they are of a
kind and of a value normal to those articles. Frames which are
not of a kind or of a value normal to the articles referred to
in this Note are to be classified separately.".

CUSTOMS TARIFF AMENDMENT ACT (No.2) 1991 No. 187 of 1991 - SCHEDULE 8

SCHEDULE 8 Section 12
AMENDMENTS HAVING EFFECT 14 DAYS AFTER ROYAL ASSENT
Amendments of Schedule 3
1. Omit 2207.20.00, substitute:
"2207.20.00 -- Ethyl alcohol and other spirits, denatured, of any strength 10%
DC:5%
From 1 July 1993 9%
DC:4%
From 1 July 1994 8%
DC:3%
From 1 July 1995 7%
DC:2%
From 1 July 1996 5%".
2. Omit sub-Note 3 (e) to Chapter 28, substitute:
"(e) Artificial graphite (3801); products put up as charges
for fire-extinguishers or put up in fire-extinguishing grenades,
of 3813.00.00; ink removers put up in packings for retail sale,
of 3823; cultured crystals (other than optical elements)
weighing not less than 2.5 g each, of the halides of the alkali
or alkaline-earth metals, of 3823;".
3. Omit sub-Note 3 (B) (d) to Section XI, substitute:
"(d) Metallised yarn of 5605.00.00; yarn reinforced with
metal thread is subject to paragraph (A) (f) above; and".
4. Omit Note 2 to Chapter 67, substitute:
"2. -- 6701.00.00 does not cover:
(a) Articles in which feathers or down constitute only filling
or padding (for example, bedding of 9404);
(b) Articles of apparel or clothing accessories in which
feathers or down constitute no more than mere trimming or
padding; or
(c) Artificial flowers or foliage or parts thereof or made up
articles of 6702.".
5. Omit the words opposite heading 7308, substitute:
"STRUCTURES (EXCLUDING PREFABRICATED BUILDINGS OF
9406.00.00) AND PARTS OF STRUCTURES (FOR EXAMPLE, BRIDGES AND
BRIDGE-SECTIONS, LOCK-GATES, TOWERS, LATTICE MASTS, ROOFS,
ROOFING FRAMEWORKS, DOORS AND WINDOWS AND THEIR FRAMES AND
THRESHOLDS FOR DOORS, SHUTTERS, BALUSTRADES, PILLARS AND
COLUMNS), OF IRON OR STEEL; PLATES, RODS, ANGLES, SHAPES,
SECTIONS, TUBES AND THE LIKE, PREPARED FOR USE IN STRUCTURES, OF
IRON OR STEEL".
6. Omit 8904.00, substitute:
"8904 TUGS AND PUSHER CRAFT:".