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Customs Tariff Amendment (Tobacco Duty Harmonisation) Act 2017

Authoritative Version
  • - C2017A00079
  • In force - Latest Version
Act No. 79 of 2017 as made
An Act to amend the Customs Tariff Act 1995, and for related purposes
Administered by: Home Affairs
Originating Bill: Customs Tariff Amendment (Tobacco Duty Harmonisation) Bill 2017
Registered 15 Aug 2017
Date of Assent 15 Aug 2017
Table of contents.

 

 

 

 

 

 

Customs Tariff Amendment (Tobacco Duty Harmonisation) Act 2017

 

No. 79, 2017

 

 

 

 

 

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

  

  


Contents

1............ Short title............................................................................................. 1

2............ Commencement................................................................................... 2

3............ Schedules............................................................................................ 2

Schedule 1—Amendments                                                                                                3

Customs Tariff Act 1995                                                                                             3

 


 

 

Customs Tariff Amendment (Tobacco Duty Harmonisation) Act 2017

No. 79, 2017

 

 

 

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

[Assented to 15 August 2017]

The Parliament of Australia enacts:

1  Short title

                   This Act is the Customs Tariff Amendment (Tobacco Duty Harmonisation) Act 2017.

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.  The whole of this Act

31 August 2017.

31 August 2017

Note:          This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

             (2)  Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

3  Schedules

                   Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1Amendments

  

Customs Tariff Act 1995

1  Subsection 19AB(2)

Repeal the subsection, substitute:

             (2)  The amount worked out under subsection (1) is to be rounded to 5 decimal places (rounding up if the sixth decimal place is 5 or more).

2  Section 19AC (heading)

Repeal the heading, substitute:

19AC  List of tobacco duty rates to be indexed under section 19AB

3  Section 19AC (table)

Repeal the table, substitute:

 

Tobacco duty rates

2402.10.20

2402.20.20

2403.19.10

4  After section 19AC

Insert:

19ACA  Other tobacco duty rates

             (1)  For the purposes of:

                     (a)  subheading 2401.10.00, 2401.20.00, 2401.30.00, 2402.10.80, 2402.20.80, 2403.11.00, 2403.19.90, 2403.91.00 or 2403.99.80 in Schedule 3; or

                     (b)  an item in the table in Schedule 5, 6, 7, 8, 9, 10, 11 or 12 that relates to a subheading mentioned in paragraph (a);

the applicable rate on a day is the amount worked out using the formula:

                  

             (2)  The weight conversion factor is:

                     (a)  for a day on or after the first replacement day and before the second replacement day—0.000775; or

                     (b)  for a day on or after the second replacement day and before the third replacement day—0.00075; or

                     (c)  for a day on or after the third replacement day and before the fourth replacement day—0.000725; or

                     (d)  for a day on or after the fourth replacement day—0.0007.

Rounding

             (3)  The amount worked out under subsection (1) is to be rounded to 2 decimal places (rounding up if the third decimal place is 5 or more).

Replacement days

             (4)  For the purposes of this section, the first replacement day is:

                     (a)  1 September 2017; or

                     (b)  if, in relation to the indexation day that is 1 September 2017, subsection 19AB(7) has the effect of replacing a rate of duty on a later day—that later day.

             (5)  For the purposes of this section, the second replacement day is:

                     (a)  1 September 2018; or

                     (b)  if, in relation to the indexation day that is 1 September 2018, subsection 19AB(7) has the effect of replacing a rate of duty on a later day—that later day.

             (6)  For the purposes of this section, the third replacement day is:

                     (a)  1 September 2019; or

                     (b)  if, in relation to the indexation day that is 1 September 2019, subsection 19AB(7) has the effect of replacing a rate of duty on a later day—that later day.

             (7)  For the purposes of this section, the fourth replacement day is:

                     (a)  1 September 2020; or

                     (b)  if, in relation to the indexation day that is 1 September 2020, subsection 19AB(7) has the effect of replacing a rate of duty on a later day—that later day.

Application of applicable rate

             (8)  If the applicable rate changes on a particular day, the changed rate applies in relation to:

                     (a)  goods imported into Australia on or after that day; and

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

Publication

             (9)  The Comptroller‑General of Customs must, on or as soon as practicable after the day a rate of duty is replaced under section 19AB, publish a notice in the Gazette advertising:

                     (a)  the rate of duty on that day under a subheading referred to in paragraph (1)(a) or an item referred to in paragraph (1)(b); and

                     (b)  the goods to which that subheading or item applies.

5  Schedule 3 (subheading 2401.10.00, the rates of duty in column 3)

Repeal the rates of duty, substitute:

Applicable rate (see section 19ACA)/kg
NZ/PG/FI/DC/
LDC/SG:
Applicable rate (see section 19ACA)/kg

6  Schedule 3 (subheading 2401.20.00, the rates of duty in column 3)

Repeal the rates of duty, substitute:

Applicable rate (see section 19ACA)/kg of tobacco content
NZ/PG/FI/DC/
LDC/SG:
Applicable rate (see section 19ACA)/kg of tobacco content

7  Schedule 3 (subheading 2401.30.00, the rates of duty in column 3)

Repeal the rates of duty, substitute:

Applicable rate (see section 19ACA)/kg of tobacco content
NZ/PG/FI/DC/
LDC/SG:
Applicable rate (see section 19ACA)/kg of tobacco content

8  Schedule 3 (subheading 2402.10.80, the rates of duty in column 3)

Repeal the rates of duty, substitute:

Applicable rate (see section 19ACA)/kg of tobacco content
NZ/PG/FI/DC/
LDC/SG:
Applicable rate (see section 19ACA)/kg of tobacco content

9  Schedule 3 (subheading 2402.20.80, the rates of duty in column 3)

Repeal the rates of duty, substitute:

Applicable rate (see section 19ACA)/kg of tobacco content
NZ/PG/FI/DC/
LDC/SG:
Applicable rate (see section 19ACA)/kg of tobacco content

10  Schedule 3 (subheading 2403.11.00, the rates of duty in column 3)

Repeal the rates of duty, substitute:

Applicable rate (see section 19ACA)/kg of tobacco content
NZ/PG/FI/DC/
LDC/SG:
Applicable rate (see section 19ACA)/kg of tobacco content

11  Schedule 3 (subheading 2403.19.90, the rates of duty in column 3)

Repeal the rates of duty, substitute:

Applicable rate (see section 19ACA)/kg of tobacco content
NZ/PG/FI/DC/
LDC/SG:
Applicable rate (see section 19ACA)/kg of tobacco content

12  Schedule 3 (subheading 2403.91.00, the rates of duty in column 3)

Repeal the rates of duty, substitute:

Applicable rate (see section 19ACA)/kg of tobacco content
NZ/PG/FI/DC/
LDC/SG:
Applicable rate (see section 19ACA)/kg of tobacco content

13  Schedule 3 (subheading 2403.99.80, the rates of duty in column 3)

Repeal the rates of duty, substitute:

Applicable rate (see section 19ACA)/kg of tobacco content
NZ/PG/FI/DC/
LDC/SG:
Applicable rate (see section 19ACA)/kg of tobacco content

14  Schedule 5 (cell at table item 43A, column 3)

Repeal the cell, substitute:

Applicable rate (see section 19ACA)/kg

15  Schedule 5 (cell at table item 44, column 3)

Repeal the cell, substitute:

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

16  Schedule 5 (cell at table item 45, column 3)

Repeal the cell, substitute:

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

17  Schedule 5 (cell at table item 47, column 3)

Repeal the cell, substitute:

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

18  Schedule 5 (cell at table item 49, column 3)

Repeal the cell, substitute:

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

19  Schedule 5 (cell at table item 50, column 3)

Repeal the cell, substitute:

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

20  Schedule 5 (cell at table item 51A, column 3)

Repeal the cell, substitute:

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

21  Schedule 5 (cell at table item 52, column 3)

Repeal the cell, substitute:

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

22  Schedule 5 (cell at table item 54, column 3)

Repeal the cell, substitute:

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

23  Schedule 6 (cell at table item 46A, column 3)

Repeal the cell, substitute:

Applicable rate (see section 19ACA)/kg

24  Schedule 6 (cell at table item 47, column 3)

Repeal the cell, substitute:

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

25  Schedule 6 (cell at table item 48, column 3)

Repeal the cell, substitute:

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

26  Schedule 6 (cell at table item 50, column 3)

Repeal the cell, substitute:

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

27  Schedule 6 (cell at table item 52, column 3)

Repeal the cell, substitute:

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

28  Schedule 6 (cell at table item 53, column 3)

Repeal the cell, substitute:

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

29  Schedule 6 (cell at table item 54A, column 3)

Repeal the cell, substitute:

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

30  Schedule 6 (cell at table item 55, column 3)

Repeal the cell, substitute:

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

31  Schedule 6 (cell at table item 57, column 3)

Repeal the cell, substitute:

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

32  Schedule 7 (cell at table item 46, column 3)

Repeal the cell, substitute:

Applicable rate (see section 19ACA)/kg

33  Schedule 7 (cell at table item 47, column 3)

Repeal the cell, substitute:

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

34  Schedule 7 (cell at table item 48, column 3)

Repeal the cell, substitute:

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

35  Schedule 7 (cell at table item 50, column 3)

Repeal the cell, substitute:

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

36  Schedule 7 (cell at table item 52, column 3)

Repeal the cell, substitute:

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

37  Schedule 7 (cell at table item 53, column 3)

Repeal the cell, substitute:

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

38  Schedule 7 (cell at table item 54A, column 3)

Repeal the cell, substitute:

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

39  Schedule 7 (cell at table item 55, column 3)

Repeal the cell, substitute:

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

40  Schedule 7 (cell at table item 56, column 3)

Repeal the cell, substitute:

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

41  Schedule 8 (cell at table item 52, column 3)

Repeal the cell, substitute:

Applicable rate (see section 19ACA)/kg

42  Schedule 8 (cell at table item 53, column 3)

Repeal the cell, substitute:

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

43  Schedule 8 (cell at table item 54, column 3)

Repeal the cell, substitute:

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

44  Schedule 8 (cell at table item 56, column 3)

Repeal the cell, substitute:

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

45  Schedule 8 (cell at table item 58, column 3)

Repeal the cell, substitute:

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

46  Schedule 8 (cell at table item 59, column 3)

Repeal the cell, substitute:

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

47  Schedule 8 (cell at table item 60A, column 3)

Repeal the cell, substitute:

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

48  Schedule 8 (cell at table item 61, column 3)

Repeal the cell, substitute:

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

49  Schedule 8 (cell at table item 62, column 3)

Repeal the cell, substitute:

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

50  Schedule 9 (cell at table item 50, column 3)

Repeal the cell, substitute:

Applicable rate (see section 19ACA)/kg

51  Schedule 9 (cell at table item 51, column 3)

Repeal the cell, substitute:

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

52  Schedule 9 (cell at table item 52, column 3)

Repeal the cell, substitute:

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

53  Schedule 9 (cell at table item 54, column 3)

Repeal the cell, substitute:

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

54  Schedule 9 (cell at table item 56, column 3)

Repeal the cell, substitute:

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

55  Schedule 9 (cell at table item 57, column 3)

Repeal the cell, substitute:

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

56  Schedule 9 (cell at table item 59, column 3)

Repeal the cell, substitute:

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

57  Schedule 9 (cell at table item 60, column 3)

Repeal the cell, substitute:

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

58  Schedule 9 (cell at table item 61, column 3)

Repeal the cell, substitute:

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

59  Schedule 10 (cell at table item 50, column 3)

Repeal the cell, substitute:

Applicable rate (see section 19ACA)/kg

60  Schedule 10 (cell at table item 51, column 3)

Repeal the cell, substitute:

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

61  Schedule 10 (cell at table item 52, column 3)

Repeal the cell, substitute:

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

62  Schedule 10 (cell at table item 54, column 3)

Repeal the cell, substitute:

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

63  Schedule 10 (cell at table item 56, column 3)

Repeal the cell, substitute:

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

64  Schedule 10 (cell at table item 57, column 3)

Repeal the cell, substitute:

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

65  Schedule 10 (cell at table item 59, column 3)

Repeal the cell, substitute:

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

66  Schedule 10 (cell at table item 60, column 3)

Repeal the cell, substitute:

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

67  Schedule 10 (cell at table item 61, column 3)

Repeal the cell, substitute:

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

68  Schedule 11 (cell at table item 50, column 3)

Repeal the cell, substitute:

Applicable rate (see section 19ACA)/kg

69  Schedule 11 (cell at table item 51, column 3)

Repeal the cell, substitute:

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

70  Schedule 11 (cell at table item 52, column 3)

Repeal the cell, substitute:

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

71  Schedule 11 (cell at table item 54, column 3)

Repeal the cell, substitute:

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

72  Schedule 11 (cell at table item 56, column 3)

Repeal the cell, substitute:

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

73  Schedule 11 (cell at table item 57, column 3)

Repeal the cell, substitute:

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

74  Schedule 11 (cell at table item 59, column 3)

Repeal the cell, substitute:

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

75  Schedule 11 (cell at table item 60, column 3)

Repeal the cell, substitute:

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

76  Schedule 11 (cell at table item 61, column 3)

Repeal the cell, substitute:

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

77  Schedule 12 (cell at table item 56, column 3)

Repeal the cell, substitute:

Applicable rate (see section 19ACA)/kg

78  Schedule 12 (cell at table item 57, column 3)

Repeal the cell, substitute:

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

79  Schedule 12 (cell at table item 58, column 3)

Repeal the cell, substitute:

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

80  Schedule 12 (cell at table item 60, column 3)

Repeal the cell, substitute:

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

81  Schedule 12 (cell at table item 62, column 3)

Repeal the cell, substitute:

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

82  Schedule 12 (cell at table item 63, column 3)

Repeal the cell, substitute:

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

83  Schedule 12 (cell at table item 65, column 3)

Repeal the cell, substitute:

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

84  Schedule 12 (cell at table item 66, column 3)

Repeal the cell, substitute:

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

85  Schedule 12 (cell at table item 67, column 3)

Repeal the cell, substitute:

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

86  Application provision

(1)       The amendments made by items 4 to 85 apply in relation to:

                     (a)  goods imported into Australia on or after the first replacement day; and

                     (b)  goods imported into Australia before the first replacement day, where the time for working out the rate of import duty on the goods had not occurred before that day.

(2)       For the purposes of this item, first replacement day has the same meaning as in section 19ACA of the Customs Tariff Act 1995 as amended by this Act.

 

 

 

 

[Minister’s second reading speech made in—

House of Representatives on 1 June 2017

Senate on 8 August 2017]

(110/17)