Customs Tariff Amendment Act (No. 1) 1997
No. 32, 1997
An Act to amend the Customs Tariff Act 1995
[Assented to 17 April 1997]
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the Customs Tariff Amendment Act (No. 1) 1997.
2 Commencement
(1) Sections 1, 2 and 3 commence on the day on which this Act receives the Royal Assent.
(2) Schedule 1 is taken to have commenced on 1 July 1996, immediately after the commencement of the Customs Tariff Act 1995.
(3) Schedule 2 is taken to have commenced on 15 July 1996.
(4) Schedule 3 is taken to have commenced on 1 September 1996.
(5) Schedule 4 commences on 1 July 1997.
3 Schedule(s)
Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
Schedule 1—Amendment of Customs Tariff Act 1995 having effect from 1 July 1996
1 Paragraph 18(2)(h)
Omit “2”, substitute “1”.
2 Subsection 19(1) (table)
Repeal the table, substitute:
TABLE
| Column 1 Customs subheading | Column 2 Excise item | Column 1 Customs subheading | Column 2 Excise item |
| 2203.00.10 | 1(C) | 2403.10.00 | 8 |
| 2206.00.11 | 2(O) | 2403.99.20 | 9 |
| 2206.00.12 | 2(H)(1) | 2403.99.90 | 6 |
| 2207.10.00 | 2(O) | 2707.50.11 | 11(C)(2)(a) |
| 2208.20.10 | 2(A) | 2707.50.19 | 11(C)(2)(b) |
| 2208.20.90 | 2(H)(1) | 2710.00.12 | 11(G)(2)(a) |
| 2208.30.00 | 2(D) | 2710.00.19 | 11(G)(2)(b) |
| 2208.40.00 | 2(F) | 2710.00.20 | 11(E)(2) |
| 2208.50.00 | 2(H)(1) | 2710.00.30 | 11(E)(3) |
| 2208.60.00 | 2(H)(1) | 2710.00.40 | 11(D) |
| 2208.70.00 | 2(H)(1) | 2710.00.51 | 11(A)(3)(a) |
| 2208.90.00 | 2(H)(1) | 2710.00.52 | 11(A)(3)(b) |
| 2402.10.00 | 7 | 2710.00.53 | 11(A)(3)(c) |
| 2402.20.00 | 8 | | |
3 Division 2 of Parts 2 and 3 of Schedule 1
Omit “Country” (wherever occurring), substitute “Place”.
4 The description of goods in column 2 of heading 0202 in Schedule 3
Omit the description, substitute:
| MEAT OF BOVINE ANIMALS FROZEN: |
5 The description of goods in column 2 of subheading 0305.41.00 in Schedule 3
Omit the description, substitute:
| --Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) |
6 The description of goods in column 2 of subheading 0305.42.00 in Schedule 3
Omit the description, substitute:
| --Herrings (Clupea harengus, Clupea pallasii) |
7 The description of goods in column 2 of subheading 0307.4 in Schedule 3
Omit the description, substitute:
| -Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiloa spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.): |
8 The description of goods in column 2 of subheading 0307.60.00 in Schedule 3
Omit the description, substitute:
| -Snails, other than sea snails |
9 Paragraph (b) of Note 4 to Chapter 4 in Schedule 3
Repeal the paragraph, substitute:
| (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 (3504.00.00). |
10 The description of goods in column 2 of heading 1501.00.00 in Schedule 3
Omit the description, substitute:
| PIG FAT (INCLUDING LARD) AND POULTRY FAT, OTHER THAN THAT OF 0209.00.00 OR 1503.00.00 |
11 Subheading 2203.00.10 in Schedule 3
Omit the subheading, substitute:
| 2203.00.10 | ---Of an alcoholic strength by volume exceeding 1.15% vol | $15.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
NZ:$15.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| | | PNG:$15.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
FI:$15.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
DC:$15.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
12 Subheadings 2206.00.11 and 2206.00.12 in Schedule 3
Omit the subheadings, substitute:
| 2206.00.11 | ----Containing goods which, if imported separately, would be classified under 2207 | 5%, and $37.41/L of alcohol
NZ:$37.41/L of alcohol PNG:$37.41/L of alcohol
FI:$37.41/L of alcohol
DC:$37.41/L of alcohol
DCS:4%, and $37.41/L of alcohol
DCT:5%, and $37.41/L of alcohol |
| | | |
| 2206.00.12 | ----Containing goods which, if imported separately, would be classified under 2208 | 5%, and $36.44/L of
alcohol
NZ:$36.44/L of
alcohol
PNG:$36.44/L of
alcohol
FI:$36.44/L of
alcohol
DC:$36.44/L of
alcohol
DCS:3%, and $36.44/L of alcohol |
13 Subheading 2207.10.00 in Schedule 3
Omit the subheading, substitute:
| 2207.10.00 | -Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher | 5%, and $37.41/L of alcohol
NZ:$37.41/L of alcohol
PNG:$37.41/L of alcohol
FI:$37.41/L of alcohol
DC:$37.41/L of alcohol
DCS:4%, and $37.41/L of alcohol
DCT:5%, and $37.41/L of alcohol |
14 Subheadings from 2208.20 to 2208.90.00 in Schedule 3
Omit the subheadings, substitute:
| 2208.20 | -Spirits obtained by distilling grape wine or grape marc: | |
| | | |
| 2208.20.10 | ---Brandy made wholly from grape wine | 5%, and
$31.12/L of
alcohol
NZ:$31.12/L of
alcohol
PNG:$31.12/L of
alcohol
FI:$31.12/L of
alcohol
DC:$31.12/L of
alcohol
DCS:3%, and
$31.12/L of alcohol |
| | | |
| 2208.20.90 | ---Other | 5%, and $36.44/L of alcohol
NZ:$36.44/L of alcohol
PNG:$36.44/L of alcohol
FI:$36.44/L of alcohol
DC:$36.44/L of alcohol
DCS:3%, and $36.44/L of alcohol |
| | | |
| 2208.30.00 | -Whiskies | 5%, and
$36.44/L of alcohol
NZ:$36.44/L of
alcohol
PNG:$36.44/L of
alcohol
FI:$36.44/L of
alcohol
DC:$36.44/L of
alcohol
DCS:3%, and
$36.44/L of alcohol |
| | | |
| 2208.40.00 | -Rum and tafia | 5%, and
$36.44/L of
alcohol
NZ:$36.44/L of
alcohol
PNG:$36.44/L of
alcohol
FI:$36.44/L of
alcohol
DC:$36.44/L of
alcohol
DCS:3%, and
$36.44/L of alcohol |
| | | |
| 2208.50.00 | -Gin and Geneva | 5%, and
$36.44/L of
alcohol
NZ:$36.44/L of
alcohol
PNG:$36.44/L of
alcohol
FI:$36.44/L of
alcohol
DC:$36.44/L of
alcohol
DCS:3%, and
$36.44/L of
alcohol |
| | | |
| 2208.60.00 | -Vodka | 5%, and
$36.44/L of
alcohol
NZ:$36.44/L of
alcohol
PNG:$36.44/L of
alcohol
FI:$36.44/L of
alcohol
DC:$36.44/L of
alcohol
DCS:3%, and
$36.44/L of
alcohol |
| | | |
| 2208.70.00 | -Liqueurs and cordials | 5%, and
$36.44/L of
alcohol
NZ:$36.44/L of
alcohol
PNG:$36.44/L of
alcohol
FI:$36.44/L of
alcohol
DC:$36.44/L of
alcohol
DCS:3%, and
$36.44/L of
alcohol |
| | | |
| 2208.90.00 | -Other | 5%, and
$36.44/L of
alcohol
NZ:$36.44/L of
alcohol
PNG:$36.44/L of
alcohol
FI:$36.44/L of
alcohol
DC:$36.44/L of
alcohol
DCS:3%, and
$36.44/L of
alcohol |
15 Subheadings 2402.10.00 and 2402.20.00 in Schedule 3
Omit the subheadings, substitute:
| 2402.10.00 | -Cigars, cheroots and cigarillos, containing tobacco | $83.02/kg NZ:$83.02/kg PNG:$83.02/kg FI:$83.02/kg DC:$83.02/kg |
| | | |
| 2402.20.00 | -Cigarettes containing tobacco | $83.02/kg NZ:$83.02/kg PNG:$83.02/kg FI:$83.02/kg DC:$83.02/kg |
16 Subheading 2403.10.00 in Schedule 3
Omit the subheading, substitute:
| 2403.10.00 | -Smoking tobacco, whether or not containing tobacco substitutes in any proportion | $83.02/kg
NZ:$83.02/kg
PNG:$83.02/kg
FI:$83.02/kg
DC:$83.02/kg |
17 Subheadings 2403.99.20 and 2403.99.90 in Schedule 3
Omit the subheadings, substitute:
| 2403.99.20 | ---Snuff | $1.86/kg NZ:$1.86/kg PNG:$1.86/kg FI:$1.86/kg DC:$1.86/kg |
| | | |
| 2403.99.90 | ---Other | $83.02/kg NZ:$83.02/kg PNG:$83.02/kg FI:$83.02/kg DC:$83.02/kg |
18 Additional Note 1 to Chapter 27 in Schedule 3
Repeal the Additional Note, substitute:
| 1. - For the purposes of 2710.00.12 and 2710.00.30, the physical characteristics of fuel oil are: (a) a density equal to or greater than 920.0 kg/m3 at 15 oC as determined by either ASTM D1298 or ASTM D4052; and (b) a carbon residue, on the whole sample, of at least 2.0% mass as determined by ASTM D189 (Conradson Carbon Residue) or by ASTM D4530 (Carbon Residue-Micro Method); and (c) a minimum kinematic viscosity of 10 centistokes (mm2 per second) at 50 oC as determined by ASTM D445. |
19 Subheadings 2707.50.11 and 2707.50.19 in Schedule 3
Omit the subheadings, substitute:
| 2707.50.11 | ----Having a lead content exceeding 13 mg/L | $0.36325/L NZ:$0.36325/L PNG:$0.36325/L FI:$0.36325/L DC:$0.36325/L |
| | | |
| 2707.50.19 | ----Other | $0.34183/L NZ:$0.34183/L PNG:$0.34183/L FI:$0.34183/L DC:$0.34183/L |
20 Subheadings from 2710.00.19 to 2710.00.53 in Schedule 3
Omit the subheadings, substitute:
| 2710.00.12 | ----Having the characteristics of fuel oil as defined in Additional Note 1 to this Chapter | $0.07093/L NZ:$0.07093/L PNG:$0.07093/L FI:$0.07093/L DC:$0.07093/L |
| | | |
| 2710.00.19 | ----Other | $0.34183/L NZ:$0.34183/L PNG:$0.34183/L FI:$0.34183/L DC:$0.34183/L |
| | | |
| 2710.00.20 | ---Goods, as follows: (a) automotive diesel oil; (b) industrial diesel fuel; (c) marine diesel fuel | $0.34183/L NZ:$0.34183/L PNG:$0.34183/L FI:$0.34183/L DC:$0.34183/L |
| | | |
| 2710.00.30 | ---Goods, as follows: (a) fuel oil; (b) heating oil; (c) lighting kerosene; (d) power kerosene | $0.07093/L NZ:$0.07093/L PNG:$0.07093/L FI:$0.07093/L DC:$0.07093/L |
| | | |
| 2710.00.40 | ---Kerosene for use in aircraft | $0.02500/L NZ:$0.02500/L PNG:$0.02500/L FI:$0.02500/L DC:$0.02500/L |
| | | |
| 2710.00.5 | ---Gasoline and other oils having a flash point of less than 23 oC when tested in an Abel (closed test) apparatus: | |
| | | |
| 2710.00.51 | ----For use in aircraft | $0.18478/L NZ:$0.18478/L PNG:$0.18478/L FI:$0.18478/L DC:$0.18478/L |
| | | |
| 2710.00.52 | ----For use in internal combustion engines and having a lead content exceeding 13 mg/L, NSA | $0.36325/L NZ:$0.36325/L PNG:$0.36325/L FI:$0.36325/L DC:$0.36325/L |
| | | |
| 2710.00.53 | ----For use in internal combustion engines and having a lead content not exceeding 13 mg/L, NSA | $0.34183/L NZ:$0.34183/L PNG:$0.34183/L FI:$0.34183/L DC:$0.34183/L |
21 The description of goods in column 2 of subheading 3302.10 in Schedule 3
Omit the description, substitute:
| -Of a kind used in the food or drink industries: |
22 The description of goods in column 2 of subheading 3302.10.1 in Schedule 3
Omit the description, substitute:
| ---Of a kind used in the manufacture of beverages: |
23 Subheading 3306.20.90 in Schedule 3
Omit the subheading, substitute:
| 3306.20.90 | ---Other | 5% DC:5% |
24 The description of goods in column 2 of subheading 3824.90.10 in Schedule 3
Omit the description, substitute:
| ---Goods, as follows: (a) case hardening preparations; (b) food preservatives; (c) organic derivatives of clay minerals; (d) Seger cones and other fusible ceramic firing testers |
25 The description of goods in column 2 of subheading 4412.92 in Schedule 3
Omit the description, substitute:
| --With at least one ply of tropical wood specified in Subheading Note 1 to this Chapter: |
26 Chapter 48 in Schedule 3
Omit “Additional Note.”, substitute “Additional Notes.”.
27 Heading 4801 (including all its relevant subheadings) in Schedule 3
Omit the heading and subheadings, substitute:
| 4801 | NEWSPRINT, IN ROLLS OR SHEETS: | |
| | | |
| 4801.00.10 | ---Not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres | 5% |
| | | |
| 4801.00.20 | ---Of which more than 10% but less than 65% by weight of the total fibre content consists of fibres obtained by a mechanical process | 5% CAN:2.5% |
| | | |
| 4801.00.3 | ---Of which 65% or more by weight of the total fibre content consists of fibres obtained by a mechanical process: | |
| | | |
| 4801.00.31 | ----Goods, as follows: (a) weighing more than 57 g/m2; or (b) having an ash content by weight of more than 8% | 5% CAN:2.5% |
| | | |
| 4801.00.39 | ----Other | Free |
28 Note 13 to Section XI in Schedule 3
Repeal the Note, substitute:
| 13.- Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this Note, textile garments means garments of 6101 to 6114 and 6201 to 6211. |
29 Paragraph (d) of Subheading Note 1 to Section XI in Schedule 3
Repeal the paragraph, substitute:
| (d) Coloured (dyed or printed) yarn Yarn which: (i) is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, or made from dyed or printed fibres; (ii) consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots; (iii) is obtained from slivers or rovings which have been printed; or (iv) is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn. The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of Chapter 54. |
30 The description of goods in column 2 of subheading 5209.5 in Schedule 3
Omit the description, substitute:
31 The description of goods in column 2 of subheading 5304.10.00 in Schedule 3
Omit the description, substitute:
| -Sisal and other textile fibres of the genus Agave, raw |
32 The description of goods in column 2 of subheading 5603.92.00 in Schedule 3
Omit the description, substitute:
| --Weighing more than 25 g/m2 but not more than 70 g/m2 |
33 Paragraph (a) of Note 3 to Chapter 61 in Schedule 3
Repeal the paragraph, substitute:
| (a) "Suit" means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising: - one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and - one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs. |
| All of the components of a "suit" must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric. If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately. |
| "Suit" includes the following sets of garments, whether or not they fulfil all the above conditions: - morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers; - evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind; - dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels. |
34 Paragraph (a) of Note 3 to Chapter 62 in Schedule 3
Repeal the paragraph, substitute:
| (a) "Suit" means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising: - one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and - one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs. |
| All of the components of a "suit" must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric. If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately. |
| "Suit" includes the following sets of garments, whether or not they fulfil all the above conditions: - morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers; - evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind; - dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels. |
35 Paragraph (b) of Note 3 to Chapter 63 in Schedule 3
Repeal the paragraph, substitute:
| (b) Footwear and headwear of any material other than asbestos. In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements: (i) they must show signs of appreciable wear, and (ii) they must be presented in bulk or in bales, sacks or similar packings. |
36 The description of goods in column 2 of heading 6602.00.00 in Schedule 3
Omit the description, substitute:
| WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS, AND THE LIKE |
37 Paragraph (o) of Note 3 to Chapter 71 in Schedule 3
Repeal the paragraph, substitute:
| (o) Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or |
38 Additional Note 1 to Chapter 73 in Schedule 3
Repeal the Additional Note, substitute:
| 1.- In 7313.00.00, "twisted hoop" includes barbed obstacle tape, which may be presented in coils and/or in diamond concertina pattern. |
39 The description of goods in column 2 of subheading 7403.29.00 in Schedule 3
Omit the description, substitute:
| --Other copper alloys (other than master alloys of 7405.00.00) |
40 Paragraph (a) of Subheading Note 1 to Chapter 76 in Schedule 3 (table)
Repeal the table, substitute:
| TABLE—Other elements |
| Element | Limiting content % by weight |
| Fe + Si (iron plus silicon) Other elements (1), each | 1 0.1(2) |
| (1) Other elements are, for example, Cr, Cu, Mg, Mn, Ni, Zn. |
| (2) Copper is permitted in a proportion greater than 0.1% but not more than 0.2%, provided that neither the chromium nor manganese content exceeds 0.05%. |
41 Paragraph (a) of Note 1 to Section XVI in Schedule 3
Omit “unhardened”.
42 Paragraph (o) of Note 1 to Section XVI in Schedule 3
Repeal the paragraph, substitute:
| (o) Interchangeable tools of 8207 or brushes of a kind used as parts of machines (9603); similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or 59 or 6804 or 6909); or |
43 Subheading 8419.90.00 in Schedule 3
Omit the subheading, substitute:
| 8419.90 | -Parts: | |
| | | |
| 8419.90.10 | ---Of a kind used as replacement components in passenger motor vehicles | 15% DC:10% DCS:10% |
| | | |
| | From 1 January 1997 | 13% DC:8% DCS:10% |
| | | |
| | From 1 January 1998 | 9% DC:4% |
| | | |
| | From 1 January 1999 | 5% |
| | | |
| 8419.90.90 | ---Other | 5% |
44 Subheadings 8473.21, 8473.21.10 and 8573.21.90 in Schedule 3
Omit the subheadings, substitute:
| 8473.21 | --Of the electronic calculating machines of 8470.10, 8470.21.00 or 8470.29.00: | |
| | | |
| 8473.21.10 | ---Of goods of 8473.10.90 | 5% |
| | | |
| 8473.21.90 | ---Other | Free |
45 Paragraph 2 of Note 3 to Chapter 85 in Schedule 3
Omit “electrothermic”, substitute “electro-thermic”.
46 Subheadings 8531.10.1, 8531.10.11 and 8531.10.19 in Schedule 3
Omit the subheadings, substitute:
| 8531.10.10 | ---Burglar alarms | 5% |
47 The description of goods in column 2 of subheading 8532.10.00 in Schedule 3
Omit “kVar”, substitute “kvar”.
48 The description of goods in column 2 of heading 8540 in Schedule 3
Omit the description, substitute:
| THERMIONIC, COLD CATHODE OR PHOTO-CATHODE VALVES AND TUBES (FOR EXAMPLE, VACUUM OR VAPOUR OR GAS FILLED VALVES AND TUBES, MERCURY ARC RECTIFYING VALVES AND TUBES, CATHODE-RAY TUBES, TELEVISION CAMERA TUBES): |
49 The description of goods in column 2 of subheading 8542.12.00 in Schedule 3
Omit the description, substitute:
| --Cards incorporating electronic integrated circuits (“smart” cards) |
50 The description of goods in column 2 of subheading 8714.93.00 in Schedule 3
Omit the description, substitute:
| --Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels |
51 Subheading 9018.31.10 in Schedule 3
Insert in columns 2 and 3:
52 Subheading 9032.89.11 in Schedule 3
Omit the subheading, substitute:
| 9032.89.11 | ----Of a kind used as replacement components in passenger motor vehicles | 15%
DC:10%
DCS:10% |
| | | |
| | From 1 January 1999 | 13%
DC:8%
DCS:10% |
53 The description of goods in column 2 of subheading 9032.90.99 in Schedule 3
Omit the description, substitute:
54 Chapter 92 (heading) in Schedule 3
Omit “assessories”, substitute “accessories”.
55 The description of goods in column 2 of item 1A in Part I of Schedule 4
Omit the description, substitute:
| 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 Cultural 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 |
56 The description of goods in column 2 of item 12 in Part I of Schedule 4
Omit the description, substitute:
| Aids and appliances, as prescribed by by-law, for people with disabilities |
57 The description of goods in column 2 of item 33A in Part II of Schedule 4
Omit the description, substitute:
| Calendars, catalogues, overseas travel literature, overseas price lists and other overseas printed matter, as prescribed by by-law |
58 The description of goods in column 2 and the rate of duty in column 3 of item 44 in Part III of Schedule 4
Omit the description and the rate of duty, substitute:
| | Goods, being goods classified under a subheading specified in column 1 of the Table to section 19 of this Act, for use in the manufacture of excisable goods in terms of section 24 of the Excise Act 1901 | The difference between the rate of duty set out in the third column of a subheading so specified and the rate of duty for the excise item specified in column 2 of the Table to section 19 of this Act opposite to that subheading, set out in the third column of that item in the Schedule to the Excise Tariff Act 1921 |
| | | NZ/PNG/FI/DC/
DCS:The difference between the rate of duty set out in the third column of a subheading so specified and the rate of duty for the excise item specified in Column 2 of the Table to section 19 of this Act opposite to that subheading, set out in the third column of that item in the Schedule to the Excise Tariff Act 1921 |
59 Item 53 in Part III of Schedule 4 (table)
After “6307.90.99”, insert “6406.99.20”.
Schedule 2—Amendment of Customs Tariff Act 1995 having effect from 15 July 1996
1 The rate of duty in column 3 of item 19 in Part II of Schedule 4
Repeal the rate of duty, substitute:
| | | In respect
of the cost of
materials,
labour and
other charges
involved in the
repair:3%
DC:3%
In respect
of the value of
goods before
repair:Free |
Schedule 3—Amendment of Customs Tariff Act 1995 having effect from 1 September 1996
1 Subheading 2710.00.40 in Schedule 3
Omit the subheading, substitute:
| 2710.00.40 | ---Kerosene for use in aircraft | $0.01778/L
NZ:$0.01778/L
PNG:$0.01778/L
FI:$0.01778/L
DC:$0.01778/L |
2 Subheading 2710.00.51 in Schedule 3
Omit the subheading, substitute:
| 2710.00.51 | ----For use in aircraft | $0.17931/L
NZ:$0.17931/L
PNG:$0.17931/L
FI:$0.17931/L
DC:$0.17931/L |
Schedule 4—Amendment of Customs Tariff Act 1995 having effect from 1 July 1997
1 The description of goods and the table in column 2 of item 53 in Part III of Schedule 4
Repeal the description and the table, substitute:
| Goods, in respect of which, but for this item, duty ascertained in accordance with Part II of this Act would be so ascertained by reference to a general rate of duty of 15%, other than goods of a kind used as replacement components in passenger motor vehicles |
[Minister’s second reading speech made in—
House of Representatives on 4 December 1996
Senate on 24 February 1997]