2016‑2017‑2018

The Parliament of the

Commonwealth of Australia

HOUSE OF REPRESENTATIVES

Presented and read a first time

Customs Tariff Amendment (Pacific Agreement on Closer Economic Relations Plus Implementation) Bill 2018

No.      , 2018

(Law Enforcement and Cyber Security)

A Bill for an Act to amend the Customs Tariff Act 1995, and for related purposes

Contents

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

2............ Commencement................................................................................... 1

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

Schedule 1—Amendments                                                                                                3

Customs Tariff Act 1995                                                                                             3

A Bill for an Act to amend the Customs Tariff Act 1995, and for related purposes

The Parliament of Australia enacts:

1  Short title

                   This Act is the Customs Tariff Amendment (Pacific Agreement on Closer Economic Relations Plus Implementation) Act 2018.

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.

Note:          This table relates only to the provisions of this Act as originally enacted.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                   Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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

Customs Tariff Act 1995

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

Insert:

                    (fa)  the third column of the table in Schedule 8A; or

2  After paragraph 11(1)(bd)

Insert:

                 (bda)  the third column of an item in the table in Schedule 8A that applies to goods; or

3  After paragraph 11(1)(h)

Insert:

                   (ha)  the third column of that item in the table in Schedule 8A; or

4  After paragraph 11(2)(bd)

Insert:

                 (bda)  the third column of an item in the table in Schedule 8A that applies to goods; or

5  After section 13E

Insert:

13EA  When goods are Pacific Islands originating goods

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

6  After subparagraph 16(1)(a)(vi)

Insert:

                          (via)  are not Pacific Islands originating goods; and

7  After paragraph 16(1)(n)

Insert:

                   (na)  if the goods are Pacific Islands originating goods:

                              (i)  if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 8A—by reference to the rate of duty set out in column 3 of that item; or

                             (ii)  otherwise—Free;

8  After paragraph 18(1)(e)

Insert:

                    (ea)  under an item in the table in Schedule 8A that applies to the goods; or

9  After subparagraph 18(2)(a)(vi)

Insert:

                          (via)  are not Pacific Islands originating goods; and

10  After paragraph 18(2)(n)

Insert:

                   (na)  if the goods are Pacific Islands originating goods:

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

                             (ii)  otherwise—Free;

11  Paragraph 19AAC(1)(b)

After “8,”, insert “8A,”.

12  Paragraph 19AA(b)

After “8,”, insert “8A,”.

13  Paragraph 19AC(b)

After “8,”, insert “8A,”.

14  Paragraph 19ACA(1)(b)

After “8,”, insert “8A,”.

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

After “AANZ/”, insert “PI/”.

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

After “AANZ/” (wherever occurring), insert “PI/”.

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

After “AANZ/”, insert “PI/”.

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

After “AANZ/” (wherever occurring), insert “PI/”.

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

After:

AANZ:5%

insert:

PI:5%

20  After Schedule 8

Insert:

Schedule 8A—Pacific Islands originating goods

Note:       See sections 15 and 16.

21  User’s guide

After “8,” (wherever occurring), insert “8A,”.

22  User’s guide

After:

                   Schedule 8 sets out the rate of duty for ASEAN‑Australia‑New Zealand (AANZ) originating goods.

insert:

                   Schedule 8A sets out the rate of duty for Pacific Islands originating goods.

23  Application provision

The amendments made by items 1 to 10 and 15 to 20 apply in relation to:

                     (a)  goods imported into Australia on or after the commencement of this Schedule; and

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

24  Transitional provisions—indexation

Alcohol duty rates and fuel duty rates

(1)       If, on one or more CPI indexation days, an alcohol duty rate, or a fuel duty rate, in the rate column of a subheading in Schedule 3 to the Customs Tariff Act 1995 was increased by an amount in accordance with section 19 of that Act, then, on the day this Schedule commences, a rate of duty set out in the rate column of an item in the table in Schedule 8A to that Act that relates to that subheading is increased by that amount or the sum of those amounts (as the case requires).

Tobacco duty rates

(2)       If, on one or more tobacco indexation days, a tobacco duty rate in the rate column of a subheading in Schedule 3 to the Customs Tariff Act 1995 was increased by an amount in accordance with section 19AB of that Act, then, on the day this Schedule commences, a rate of duty set out in the rate column of an item in the table in Schedule 8A to that Act that relates to that subheading is increased by that amount or the sum of those amounts (as the case requires).

Definitions

(3)       In this item:

alcohol duty rate has the meaning given by section 19AA of the Customs Tariff Act 1995.

CPI indexation day means a day occurring:

                     (a)  on or after the day the Bill for this Act was introduced into the House of Representatives; and

                     (b)  before the day on which this Schedule commences;

on which a rate of duty was replaced under section 19 of the Customs Tariff Act 1995.

fuel duty rate has the meaning given by section 19AAC of the Customs Tariff Act 1995.

tobacco duty rate has the meaning given by section 19AC of the Customs Tariff Act 1995.

tobacco indexation day means a day occurring:

                     (a)  on or after the day the Bill for this Act was introduced into the House of Representatives; and

                     (b)  before the day on which this Schedule commences;

on which a rate of duty was replaced under section 19AB of the Customs Tariff Act 1995.