
Customs Tariff (World Trade
Organization Amendments) Act 1994
No. 152 of 1994
An Act to amend the Customs Tariff Act 1987 to enable
Australia to accept the Agreement Establishing the World
Trade Organization
[Assented to 13 December 1994]
The Parliament of Australia enacts:
Short title etc.
1.(1) This Act may be cited as the Customs Tariff (World Trade Organization Amendments) Act 1994.
(2) In this Act, “Principal Act” means the Customs Tariff Act 19871.
Commencement
2.(1) In this section, “World Trade Organization Agreement” means the Agreement Establishing the World Trade Organization done at Marrakesh on 15 April 1994.
(2) Section 1 and this section commence on the day on which this Act receives the Royal Assent.
(3) Section 3 commences on the day on which the World Trade Organization Agreement enters into force for Australia.
(4) For the purposes of subsection (3), the day on which the World Trade Organization Agreement enters into force for Australia is to be taken to be the day declared by the Governor-General, by Proclamation, under paragraph 2(5)(b) of the Copyright (World Trade Organization Amendments) Act 1994, to be the day on which the Agreement enters into force for Australia.
Amendments of Schedules 3 and 4 having effect from the date this section commences
3. The Principal Act is amended as set out in the Schedule.
SCHEDULE Section 3
AMENDMENTS HAVING EFFECT FROM THE DATE SECTION 3 COMMENCES
Amendments of Schedule 3
1. | Omit 0406.10.00 to 0406.30.00, substitute: | |
| “0406.10.00 | - Fresh (unripened or uncured) cheese, including whey cheese, and curd | $1 403/t |
| |
DC: $1 403/t, |
| | | | less 5% |
| | | | DCS: $1 403/t |
| | | | HONG, RKOR, |
| | | | SING, TAIW: |
| | | | $1 403/t |
| | | From 1 January 1996 | $1 366/t |
| | | | DC: $1 366/t, |
| | | | less 5% |
| | | | DCS: $1 366/t |
| | | | HONG, RKOR, |
| | | | SING, TAIW: |
| | | | $1 366/t |
| | | From 1 January 1997 | $1 330/t |
| | | | DC: $1 330/t, |
| | | | less 5% |
| | | | DCS: $1 330/t |
| | | | HONG, RKOR, |
| | | | SING, TAIW: |
| | | | $1 330/t |
| | | From 1 January 1998 | $1 294/t |
| | | | DC: $1 294/t, |
| | | | less 5% |
| | | | DCS: $1 294/t |
| | | | HONG, RKOR, |
| | | | SING, TAIW: |
| | | | $1 294/t |
| | | From 1 January 1999 | $1 257/t |
| | | | DC: $1 257/t, |
| | | | less 5% |
| | | | DCS: $1 257/t |
| | | | HONG, RKOR, |
| | | | SING, TAIW: |
| | | | $1 257/t |
| | | From 1 January 2000 | $1 220/t |
| | | | DC: $1 220/t, |
| | | | less 5% |
| | | | DCS: $1 220/t |
| | | | HONG, RKOR, |
| | | | SING, TAIW: |
| | | | $1 220/t |
SCHEDULE—continued
| 0406.20.00 | - Grated or powdered cheese, of all kinds | $1 403/t |
| | | | DC: $1 403/t, |
| | | | less 5% |
| | | | DCS: $1 403/t |
| | | | HONG, RKOR, |
| | | | SING, TAIW: |
| | | | $1 403/t |
| | | From 1 January 1996 | $1 366/t |
| | | | DC: $1 366/t, |
| | | | less 5% |
| | | | DCS: $1 366/t |
| | | | HONG, RKOR, |
| | | | SING, TAIW: |
| | | | $1 366/t |
| | | From 1 January 1997 | $1 330/t |
| | | | DC: $1 330/t, |
| | | | less 5% |
| | | | DCS: $1 330/t |
| | | | HONG, RKOR, |
| | | | SING, TAIW: |
| | | | $1 330/t |
| | | From 1 January 1998 | $1 294/t |
| | | | DC: $1 294/t, |
| | | | less 5% |
| | | | DCS: $1 294/t |
| | | | HONG, RKOR, |
| | | | SING, TAIW: |
| | | | $1 294/t |
| | | From 1 January 1999 | $1 257/t |
| | | | DC: $1 257/t, |
| | | | less 5% |
| | | | DCS: $1 257/t |
| | | | HONG, RKOR, |
| | | | SING, TAIW: |
| | | | $1 257/t |
| | | From 1 January 2000 | $1 220/t |
| | | | DC: $1 220/t, |
| | | | less 5% |
| | | | DCS: $1 220/t |
| | | | HONG, RKOR, |
| | | | SING, TAIW: |
| | | | $1 220/t |
| 0406.30.00 | - Processed cheese, not grated or powdered | $1 403/t |
| | | | DC: $1 403/t, |
| | | | less 5% |
| | | | DCS: $1 403/t |
| | | | HONG, RKOR, |
| | | | SING, TAIW: |
| | | | $1 403/t |
SCHEDULE—continued
| | | From 1 January 1996 | $1 366/t |
| | | | DC: $1 366/t, |
| | | | less 5% |
| | | | DCS: $1 366/t |
| | | | HONG, RKOR, |
| | | | SING, TAIW: |
| | | | $1 366/t |
| | | From 1 January 1997 | $1 330/t |
| | | | DC: $1 330/t, |
| | | | less 5% |
| | | | DCS: $1 330/t |
| | | | HONG, RKOR, |
| | | | SING, TAIW: |
| | | | $1 330/t |
| | | From 1 January 1998 | $1 294/t |
| | | | DC: $1 294/t, |
| | | | less 5% |
| | | | DCS: $1 294/t |
| | | | HONG, RKOR, |
| | | | SING, TAIW: |
| | | | $1 294/t |
| | | From 1 January 1999 | $1 257/t |
| | | | DC: $1 257/t, |
| | | | less 5% |
| | | | DCS: $1 257/t |
| | | | HONG, RKOR, |
| | | | SING, TAIW: |
| | | | $1 257/t |
| | | From 1 January 2000 | $1 220/t |
| | | | DC: $1 220/t, |
| | | | less 5% |
| | | | DCS: $1 220/t |
| | | | HONG, RKOR, |
| | | | SING, TAIW: |
| | | | $1 220/t”. |
2. | Omit 0406.40.90, substitute: | | |
| “0406.40.90 | - - -Other | | $1 403/t |
| | | | DC: $1 403/t, |
| | | | less 5% |
| | | | DCS: $1 403/t |
| | | | HONG, RKOR, |
| | | | SING, TAIW: |
| | | | $1 403/t |
| | | From 1 January 1996 | $1 366/t |
| | | | DC: $1 366/t, |
| | | | less 5% |
| | | | DCS: $1 366/t |
| | | | HONG, RKOR, |
| | | | SING, TAIW: |
| | | | $1 366/t |
SCHEDULE—continued
| | | From 1 January 1997 | $1 330/t |
| | | | DC: $1 330/t, |
| | | | less 5% |
| | | | DCS: $1 330/t |
| | | | HONG, RKOR, |
| | | | SING, TAIW: |
| | | | $1 330/t |
| | | From 1 January 1998 | $1 294/t |
| | | | DC: $1 294/t, |
| | | | less 5% |
| | | | DCS: $1 294/t |
| | | | HONG, RKOR, |
| | | | SING, TAIW: |
| | | | $1 294/t |
| | | From 1 January 1999 | $1 257/t |
| | | | DC: $1 257/t, |
| | | | less 5% |
| | | | DCS: $1 257/t |
| | | | HONG, RKOR, |
| | | | SING, TAIW: |
| | | | $1 257/t |
| | | From 1 January 2000 | $1 220/t |
| | | | DC: $1 220/t, |
| | | | less 5% |
| | | | DCS: $1 220/t |
| | | | HONG, RKOR, |
| | | | SING, TAIW: |
| | | | $1 220/t”. |
3. | Omit 0406.90.90, substitute: | | |
| “0406.90.90 | - - -Other | | $1 403/t |
| | | | DC: $1 403/t, |
| | | | less 5% |
| | | | DCS: $1 403/t |
| | | | HONG, RKOR, |
| | | | SING, TAIW: |
| | | | $1 403/t |
| | | From 1 January 1996 | $1 366/t |
| | | | DC: $1 366/t, |
| | | | less 5% |
| | | | DCS: $1 366/t |
| | | | HONG, RKOR, |
| | | | SING, TAIW: |
| | | | $1 366/t |
| | | From 1 January 1997 | $1 330/t |
| | | | DC: $1 330/t, |
| | | | less 5% |
| | | | DCS: $1 330/t |
| | | | HONG, RKOR, |
| | | | SING, TAIW: |
| | | | $1 330/t |
SCHEDULE—continued
| | | From 1 January 1998 | $1 294/t |
| | | | DC: $1 294/t, |
| | | | less 5% |
| | | | DCS: $1 294/t |
| | | | HONG, RKOR, |
| | | | SING, TAIW: |
| | | | $1 294/t |
| | | From 1 January 1999 | $1 257/t |
| | | | DC: $1 257/t, |
| | | | less 5% |
| | | | DCS: $1 257/t |
| | | | HONG, RKOR, |
| | | | SING, TAIW: |
| | | | $1 257/t |
| | | From 1 January 2000 | $1 220/t |
| | | | DC: $1 220/t, |
| | | | less 5% |
| | | | DCS: $1 220/t |
| | | | HONG, RKOR, |
| | | | SING, TAIW: |
| | | | $1 220/t”. |
4. | 0710.21.00 and 0710.22.00 are amended by inserting after the last rate appearing in the second and third columns: |
| | | “From 1 January 1997 | 4% |
| | | | DCS: 4% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 4% |
| | | From 1 January 1998 | 2% |
| | | | DCS: 2% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 2% |
| | | From 1 January 1999 | 1% |
| | | | DCS: 1% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 1% |
| | | From 1 January 2000 | Free”. |
5. | 0811.10.00, 1702.40.00, 1904.90.00, 2008.91.00, 2104.10.00, 2105.00.00 and 2106.90.90 are amended by inserting after the last rate appearing in the second and third columns: |
| | | “From 1 January 1997 | 4%”. |
6. | 1106.10.00 and 1106.20.00 are amended by inserting after the last rate appearing in the second and third columns: |
| | | “From 1 January 1998 | 4% |
| | | | DCS: 4% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 4% |
SCHEDULE—continued
| | | From 1 January 1999 | 2% |
| | | | DCS: 2% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 2% |
| | | From 1 January 2000 | 1% |
| | | | DCS: 1% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 1%”. |
7. | 1702.30.00 is amended by inserting after the last rate appearing in the second and third columns: |
| | | “From 1 January 1999 | 4% |
| | | | DCS: 4% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 4%”. |
8. | 2104.20.00 is amended by inserting after the last rate appearing in the second and third columns: |
| | | “From 1 January 1997 | 4% |
| | | | CAN:Free”. |
9. | 2203.00.90 is amended by inserting after the last rate appearing in the second and third columns: |
| | | “From 1 January 1999 | Free”. |
10. | Omit 2401.10.12 and 2401.10.13, substitute: | |
| “2401.10.19 | - - -Other | | 15% |
| | | | DC: 10% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10%”. |
11. | Omit 2401.10.90, substitute: | | |
| “2401.10.90 | - - -Other | | 15% |
| | | | DC: 10% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10%”. |
12. | Omit 2401.20.12 and 2401.20.13, substitute: | |
| “2401.20.19 | - - -Other | | 15% |
| | | | DC: 10% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10%”. |
13. | Omit 2401.20.90, substitute: | | |
| “2401.20.90 | - - -Other | | 15% |
| | | | DC: 10% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10%”. |
SCHEDULE—continued
14. | Omit 2401.30.00, substitute: | | |
| “2401.30.00 | - Tobacco refuse | | 15% |
| | | | DC: 10% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10%”. |
15. | 3822.00.00 is amended by inserting after the last rate appearing in the second and third columns: |
| | | “From 1 January 1998 | 3% |
| | | | DCS: 3% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 3% |
| | | From 1 January 1999 | Free”. |
16. | Omit 6806.90.10, substitute: | | |
| “6806.90.10 | - - ---- Of a kind used as replacement | 14% |
| | components in passenger motor vehicles | DC: 9% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
| | | From 1 January 1996 | 13% |
| | | | DC: 8% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
| | | From 1 January 1997 | 12% |
| | | | DC: 7% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
| | | From 1 January 1998 | 11% |
| | | | DC: 6% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
| | | From 1 January 1999 | 10% |
| | | | DC: 5% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10%”. |
17. | Omit 8414.59.10, substitute: | | |
| “8414.59.10 | - - ---- Of a kind used as replacement | 15% |
| | components in passenger motor vehicles | DC: 10% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
SCHEDULE—continued
| | | From 1 January 1997 | 14% |
| | | | DC: 9% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
| | | From 1 January 1998 | 12% |
| | | | DC: 7% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
| | | From 1 January 1999 | 10% |
| | | | DC: 5% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10%”. |
18. | Omit 8419.50.10, substitute: | | |
| “8419.50.10 | - - ---- Of a kind used as replacement | 14% |
| | components in passenger motor vehicles | DC: 9% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
| | | From 1 January 1996 | 13% |
| | | | DC: 8% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
| | | From 1 January 1997 | 12% |
| | | | DC: 7% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
| | | From 1 January 1998 | 11% |
| | | | DC: 6% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
| | | From 1 January 1999 | 10% |
| | | | DC: 5% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10%”. |
19. | Omit 8419.90.00, substitute: | | |
| “8419.90.00 | -Parts | | 15% |
| | | | DC: 10% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
SCHEDULE—continued
| | | From 1 January 1997 | 13% |
| | | | DC: 8% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
| | | From 1 January 1998 | 9% |
| | | | DC: 4% |
| | | | DCS: 9% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 9% |
| | | From 1 January 1999 | 5% |
| | | | DCS: 5% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 5%”. |
20. | Omit 8483.60.10, substitute: | | |
| “8483.60.10 | - - ---- Of a kind used as replacement | 15% |
| | components in passenger motor vehicles | DC: 10% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
| | | From 1 January 1999 | 13% |
| | | | DC: 8% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10%”. |
21. | Omit 8484.10.10, substitute: | | |
| “8484.10.10 | - - ---- Of a kind used as replacement | 14% |
| | components in passenger motor vehicles | DC: 9% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
| | | From 1 January 1996 | 13% |
| | | | DC: 8% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
| | | From 1 January 1997 | 12% |
| | | | DC: 7% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
| | | From 1 January 1998 | 11% |
| | | | DC: 6% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
SCHEDULE—continued
| | | From 1 January 1999 | 10% |
| | | | DC: 5% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10%”. |
22. | Omit 8484.90.10, substitute: | | |
| “8484.90.10 | - - ---- Of a kind used as replacement | 14% |
| | components in passenger motor vehicles | DC: 9% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
| | | From 1 January 1996 | 13% |
| | | | DC: 8% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
| | | From 1 January 1997 | 12% |
| | | | DC: 7% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
| | | From 1 January 1998 | 11% |
| | | | DC: 6% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
| | | From 1 January 1999 | 10% |
| | | | DC: 5% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10%”. |
23. | Omit 8531.10.10, substitute: | | |
| “8531.10.10 | - - ---- Burglar alarms | | 15% |
| | | | DC: 10% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
| | | From 1 January 1996 | 14% |
| | | | DC: 9% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
| | | From 1 January 1997 | 13% |
| | | | DC: 8% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
SCHEDULE—continued
| | | From 1 January 1998 | 11% |
| | | | DC: 6% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
| | | From 1 January 1999 | 10% |
| | | | DC: 5% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10%”. |
24. | Omit 8531.10.91, substitute: | | |
| “8531.10.91 | - - -Of a kind used as replacement components in passenger motor vehicles | 14% |
| |
DC: 9% |
| |
DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
| | | From 1 January 1996 | 13% |
| | | | DC: 8% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
| | | From 1 January 1997 | 12% |
| | | | DC: 7% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
| | | From 1 January 1998 | 11% |
| | | | DC: 6% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
| | | From 1 January 1999 | 10% |
| | | | DC: 5% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10%”. |
25. | 8543.80.00 is amended by inserting after the last rate appearing in the second and third columns: |
| | | “From 1 January 1999 | Free”. |
26. | Omit 9001.90.10, substitute: | | |
| “9001.90.10 | - - -Goods, as follows: | 15% |
| | (a) other than of glass, of a kind used with motor vehicles; | DC: 10% |
| |
DCS: 10% |
| | (b) shaped eyepieces, not powered, for goggles and the like; | HONG, RKOR, |
| |
SING, TAIW: 10% |
| | (c) other articles of glass, other than prisms, mirrors or powered lenses | |
| |
|
SCHEDULE—continued
| | | From 1 January 1997 | 13% |
| | | | DC: 8% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
| | | From 1 January 1998 | 9% |
| | | | DC: 4% |
| | | | DCS: 9% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 9% |
| | | From 1 January 1999 | 5% |
| | | | DCS: 5% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 5%”. |
27. | 9018.11.00, 9018.19.10, 9018.39.10 and 9018.90.20 are amended by inserting after the last rate appearing in the second and third columns: |
|
| | | “From 1 January 1999 | Free”. |
28. | Omit 9032.89.10, substitute: | | |
| “9032.89.10 | - - -Automatic voltage regulators of a kind commonly used with motor vehicles, for 6 V or 12 V systems | 15% |
| |
DC: 10% |
| |
DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
| | | From 1 January 1999 | 13% |
| | | | DC: 8% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10%”. |
29. | After 9032.89.20 insert: | | |
| “9032.89.30 | - - -Goods incorporating, or designed to incorporate, thyristors, power transistors or the like, of a kind used for controlling electric motors | 10% |
| |
DC: 5% |
| |
DCS: 7% |
| |
HONG, RKOR, |
| | | | SING, TAIW: 10% |
| | | From 1 July 1995 | 8% |
| | | | DC: 3% |
| | | | DCS: 7% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 8% |
| | | From 1 July 1996 | 5% |
| | | | DCS: 5% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 5%”. |
SCHEDULE—continued
30. | Omit 9032.90.90, substitute: | | |
| “9032.90.90 | - - -Other | | 11% |
| | | | DC: 6% |
| | | | DCS: 10% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 10% |
| | | From 1 January 1996 | 9% |
| | | | DC: 4% |
| | | | DCS: 9% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 9% |
| | | From 1 January 1997 | 8% |
| | | | DC: 3% |
| | | | DCS: 8% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 8% |
| | | From 1 January 1998 | 6% |
| | | | DC: 1% |
| | | | DCS: 6% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 6% |
| | | From 1 January 1999 | 5% |
| | | | DCS: 5% |
| | | | HONG, RKOR, |
| | | | SING, TAIW: 5%”. |
SCHEDULE—continued
Amendments of Part III of Schedule 4
1. | Omit items 35B and 35C, substitute: | |
“35B | Unmanufactured tobacco and tobacco refuse classified under 2401.10.19, 2401.20.19 or 2401.30.00 of Schedule 3, as prescribed by by-law, being: | $0.47/kg |
|
DC: $0.47/kg, |
|
less 5% |
| (a) for use by a person who is a manufacturer for the purposes of the Excise Act 1901, and also the holder of a certificate issued by the Comptroller for the purposes of this item; and | |
| (b) for use in the manufacture of cigarettes or of fine cut tobacco suitable for the manufacture of cigarettes | |
35C | Unmanufactured tobacco and tobacco refuse classified under 2401.10.19, 2401.20.19 or 2401.30.00 of Schedule 3, as prescribed by by-law, being: | $0.33/kg |
|
DC: $0.33/kg, |
|
less 5%”. |
| (a) for use by a person who is a manufacturer for the purposes of the Excise Act 1901, and also the holder of a certificate issued by the Comptroller for the purposes of this item; and | |
| (b) for use in the manufacture of tobacco (other than snuff, cigarettes or fine cut tobacco suitable for the manufacture of cigarettes) | |
2. Omit the Table to item 53A, substitute:
“THE TABLE
2401.10.19 | 4010.10.00 |
2401.10.90 | 4011.10.00 |
2401.20.19 | 4011.20.00 |
2401.20.90 | 4012.10.00 |
2401.30.00 | 4012.20.00 |
2403.91.00 | 4016.91.00 |
3917.22.00 | 4016.93.00 |
3917.23.00 | 4016.99.00 |
3917.29.00 | 5911.90.10”. |
NOTE
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; Nos. 81 and 187, 1991; Nos. 96 and 236, 1992; Nos. 45, 47 and 99, 1993; and No. 87, 1994.
[Minister’s second reading speech made in—
House of Representatives on 18 October 1994
Senate on 7 November 1994]