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Act No. 56 of 2022 as made
An Act to amend the Customs Tariff Act 1995, and for related purposes
Administered by: Home Affairs
Originating Bill: Customs Tariff Amendment (India-Australia Economic Cooperation and Trade Agreement Implementation) Bill 2022
Registered 24 Nov 2022
Date of Assent 23 Nov 2022
Table of contents.

Commonwealth Coat of Arms of Australia

 

 

 

 

 

 

Customs Tariff Amendment (India‑Australia Economic Cooperation and Trade Agreement Implementation) Act 2022

 

No. 56, 2022

 

 

 

 

 

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

  

  


Contents

1............ Short title............................................................................................. 2

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

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

Schedule 1—Amendments                                                                                                3

Customs Tariff Act 1995                                                                                             3

 


Commonwealth Coat of Arms of Australia

 

 

Customs Tariff Amendment (India-Australia Economic Cooperation and Trade Agreement Implementation) Act 2022

No. 56, 2022

 

 

 

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

[Assented to 23 November 2022]

The Parliament of Australia enacts:

1  Short title

                   This Act is the Customs Tariff Amendment (India‑Australia Economic Cooperation and Trade Agreement Implementation) Act 2022.

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.  Sections 1 to 3 and anything in this Act not elsewhere covered by this table

The day this Act receives the Royal Assent.

23 November 2022

2.  Schedule 1

At the same time as Schedule 1 to the Customs Amendment (India‑Australia Economic Cooperation and Trade Agreement Implementation) Act 2022 commences.

 

Note:          This table relates only to the provisions of this Act as originally enacted.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 3(1) (after paragraph (h) of the definition of rate column)

Insert:

                   (ha)  the third column of the table in Schedule 10A; or

2  Subsection 9(1)

After “10,”, insert “10A,”.

3  After paragraph 11(1)(bf)

Insert:

                  (bfa)  the third column of an item in the table in Schedule 10A that applies to goods; or

4  After paragraph 11(1)(j)

Insert:

                    (ja)  the third column of that item in the table in Schedule 10A; or

5  After paragraph 11(2)(bf)

Insert:

                  (bfa)  the third column of an item in the table in Schedule 10A that applies to goods; or

6  After section 13G

Insert:

13GA  When goods are Indian originating goods

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

7  After subparagraph 16(1)(a)(viii)

Insert:

                        (viiia)  are not Indian originating goods; and

8  After paragraph 16(1)(p)

Insert:

                   (pa)  if the goods are Indian 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 10A—by reference to the rate of duty set out in column 3 of that item; or

                             (ii)  otherwise—Free;

Note:       See also subsections (4AC) and (4AD).

9  After subsection 16(4AB)

Insert:

Indian originating goods

       (4AC)  For the purposes of Schedule 10A:

                     (a)  a reference in that Schedule to year 2 is a reference to the first calendar year beginning after the commencement of this subsection; and

                     (b)  a reference in that Schedule to year 3 is a reference to the second calendar year beginning after the commencement of this subsection; and

                     (c)  a reference in that Schedule to year 4 is a reference to the third calendar year beginning after the commencement of this subsection; and

                     (d)  a reference in that Schedule to year 5 is a reference to the fourth calendar year beginning after the commencement of this subsection.

       (4AD)  If column 2 of an item in the table in Schedule 10A includes “(prescribed goods only)”, subparagraph (1)(pa)(i) does not apply to the goods unless the goods are also prescribed for the purposes of that item.

Note:          If column 2 of an item in the table in Schedule 10A includes “(prescribed goods only)” and the goods are not prescribed for the purposes of that item, the rate of duty in respect of the goods is Free.

10  After paragraph 18(1)(g)

Insert:

                    (ga)  under an item in the table in Schedule 10A that applies to the goods; or

11  After subparagraph 18(2)(a)(viii)

Insert:

                        (viiia)  are not Indian originating goods; and

12  After paragraph 18(2)(p)

Insert:

                   (pa)  if the goods are Indian originating goods:

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

                             (ii)  otherwise—Free;

13  Paragraph 19AAC(1)(b)

After “10,”, insert “10A,”.

14  Paragraph 19AA(b)

After “10,”, insert “10A,”.

15  Paragraph 19AC(b)

After “10,”, insert “10A,”.

16  Paragraph 19ACA(1)(b)

After “10,”, insert “10A,”.

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

After “KR/”, insert “IN/”.

18  Schedule 4 (table item 20, column headed “Description of goods”, paragraph (d))

After “10,”, insert “10A,”.

19  Schedule 4 (table item 20, column headed “Rate of duty”)

After “KR/”, insert “IN/”.

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

After “KR/” (wherever occurring), insert “IN/”.

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

After “KR/”, insert “IN/”.

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

After “KR/” (wherever occurring), insert “IN/”.

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

After:

KR:5%

insert:

IN:5%

24  After Schedule 10

Insert:

Schedule 10AIndian originating goods

Note:       See sections 15 and 16.

  

 

Indian originating goods

Column 1

Item

Column 2

Heading or subheading in Schedule 3

Column 3

Rate

1

2203.00.63

$9.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

2

2203.00.64

$47.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

3

2203.00.65

$29.97/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

4

2203.00.66

$55.73/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

5

2203.00.67

$39.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

6

2203.00.69

$55.73/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

7

2203.00.71

$9.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

 

8

2203.00.72

$29.97/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

 

9

2203.00.79

$39.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

 

10

2203.00.91

$94.41/L of alcohol

 

11

2203.00.99

$94.41/L of alcohol

 

12

2204.10.23

$94.41/L of alcohol

 

13

2204.10.29

$94.41/L of alcohol

 

14

2204.10.83

$94.41/L of alcohol

 

15

2204.10.89

$94.41/L of alcohol

 

16

2204.21.30

$94.41/L of alcohol

 

17

2204.21.90

$94.41/L of alcohol

18

2204.22.30

$94.41/L of alcohol

19

2204.22.90

$94.41/L of alcohol

 

20

2204.29.30

$94.41/L of alcohol

 

21

2204.29.90

$94.41/L of alcohol

 

22

2205.10.30

$94.41/L of alcohol

 

23

2205.10.90

$94.41/L of alcohol

 

24

2205.90.30

$94.41/L of alcohol

 

25

2205.90.90

$94.41/L of alcohol

 

26

2206.00.13

$94.41/L of alcohol

 

27

2206.00.14

$94.41/L of alcohol

 

28

2206.00.21

$94.41/L of alcohol

 

29

2206.00.22

$94.41/L of alcohol

 

30

2206.00.23

$94.41/L of alcohol

 

31

2206.00.24

$94.41/L of alcohol

 

32

2206.00.52

$94.41/L of alcohol

 

33

2206.00.59

$94.41/L of alcohol

 

34

2206.00.62

$94.41/L of alcohol

 

35

2206.00.69

$94.41/L of alcohol

 

36

2206.00.72

$9.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

37

2206.00.73

$47.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

38

2206.00.76

$29.97/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

39

2206.00.77

$55.73/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

40

2206.00.78

$39.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

41

2206.00.79

$55.73/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

42

2206.00.82

$9.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

 

43

2206.00.83

$29.97/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

 

44

2206.00.89

$39.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

 

45

2206.00.92

$94.41/L of alcohol

 

46

2206.00.99

$94.41/L of alcohol

 

47

2207.10.00

$94.41/L of alcohol

 

48

2207.20.10

$0.460/L

 

49

2208.20.10

$88.17/L of alcohol

 

50

2208.20.90

$94.41/L of alcohol

 

51

2208.30.00

$94.41/L of alcohol

 

52

2208.40.00

$94.41/L of alcohol

 

53

2208.50.00

$94.41/L of alcohol

 

54

2208.60.00

$94.41/L of alcohol

 

55

2208.70.00

$94.41/L of alcohol

 

56

2208.90.20

$94.41/L of alcohol

 

57

2208.90.90

$94.41/L of alcohol

 

58

2401.10.00

Applicable rate (see section 19ACA)/kg

 

59

2401.20.00

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

 

60

2401.30.00

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

 

61

2402.10.20

$1.14040/stick

 

62

2402.10.80

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

 

63

2402.20.20

$1.14040/stick

 

64

2402.20.80

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

 

65

2403.11.00

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

 

66

2403.19.10

$1.14040/stick

 

67

2403.19.90

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

 

68

2403.91.00

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

 

69

2403.99.80

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

 

70

2404.11.00

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

 

71

2707.10.00

$0.460/L

 

72

2707.20.00

$0.460/L

 

73

2707.30.00

$0.460/L

 

74

2707.50.00

$0.460/L

 

75

2709.00.90

$0.460/L

 

76

2710.12.61

$0.03556/L

 

77

2710.12.62

$0.460/L of gasoline

plus

$0.460/L of ethanol

plus

$0.460/L of other substances (if any) in the blend

 

78

2710.12.69

$0.460/L

 

79

2710.12.70

$0.460/L

 

80

2710.19.16

$0.460/L

 

81

2710.19.22

$0.460/L of diesel

plus

$0.460/L of ethanol

plus

$0.460/L of other substances (if any) in the blend

 

82

2710.19.28

$0.460/L

 

83

2710.19.40

$0.03556/L

 

84

2710.19.51

$0.460/L

 

85

2710.19.52

$0.460/L

 

86

2710.19.53

$0.460/L

 

87

2710.19.70

$0.460/L

 

88

2710.19.91

$0.085/L

 

89

2710.19.92

$0.085/kg

 

90

2710.20.00

$0.460/L of biodiesel

plus

$0.460/L of ethanol (if any)

plus

$0.460/L of other substances in the blend

 

91

2710.91.16

$0.460/L

 

92

2710.91.22

$0.460/L of diesel

plus

$0.460/L of ethanol

plus

$0.460/L of other substances (if any) in the blend

 

93

2710.91.28

$0.460/L

 

94

2710.91.40

$0.03556/L

 

95

2710.91.51

$0.460/L

 

96

2710.91.52

$0.460/L

 

97

2710.91.53

$0.460/L

 

98

2710.91.61

$0.03556/L

 

99

2710.91.62

$0.460/L of gasoline

plus

$0.460/L of ethanol

plus

$0.460/L of other substances (if any) in the blend

 

100

2710.91.69

$0.460/L

 

101

2710.91.70

$0.460/L

 

102

2710.91.80

$0.460/L of biodiesel

plus

$0.460/L of ethanol (if any)

plus

$0.460/L of other substances in the blend

 

103

2710.91.91

$0.085/L

 

104

2710.91.92

$0.085/kg

 

105

2710.99.16

$0.460/L

 

106

2710.99.22

$0.460/L of diesel

plus

$0.460/L of ethanol

plus

$0.460/L of other substances (if any) in the blend

 

107

2710.99.28

$0.460/L

 

108

2710.99.40

$0.03556/L

 

109

2710.99.51

$0.460/L

 

110

2710.99.52

$0.460/L

 

111

2710.99.53

$0.460/L

 

112

2710.99.61

$0.03556/L

 

113

2710.99.62

$0.460/L of gasoline

plus

$0.460/L of ethanol

plus

$0.460/L of other substances (if any) in the blend

 

114

2710.99.69

$0.460/L

 

115

2710.99.70

$0.460/L

 

116

2710.99.80

$0.460/L of biodiesel

plus

$0.460/L of ethanol (if any)

plus

$0.460/L of other substances in the blend

 

117

2710.99.91

$0.085/L

 

118

2710.99.92

$0.085/kg

 

119

2711.11.00

$0.315/kg

 

120

2711.12.10

$0.150/L

 

121

2711.13.10

$0.150/L

 

122

2711.21.10

$0.315/kg

 

123

2902.20.00

$0.460/L

 

124

2902.30.00

$0.460/L

 

125

2902.41.00

$0.460/L

 

126

2902.42.00

$0.460/L

 

127

2902.43.00

$0.460/L

 

128

2902.44.00

$0.460/L

 

129

3403.11.10

$0.085/kg

 

130

3403.11.90

$0.085/L

 

131

3403.19.10

$0.085/kg

 

132

3403.19.90

$0.085/L

 

133

3403.91.10

$0.085/kg

 

134

3403.91.90

$0.085/L

 

135

3403.99.10

$0.085/kg

 

136

3403.99.90

$0.085/L

137

3811.21.10

$0.085/kg

138

3811.21.90

$0.085/L

 

139

3817.00.10

$0.460/L

 

140

3819.00.00

$0.085/L

 

141

3824.99.30

$0.460/L of gasoline

plus

$0.460/L of ethanol

plus

$0.460/L of other substances (if any)

in the blend

 

142

3824.99.40

$0.460/L of diesel

plus

$0.460/L of ethanol

plus

$0.460/L of other substances (if any)

in the blend

 

143

3826.00.10

$0.460/L

 

144

3826.00.20

$0.460/L of biodiesel

plus

$0.460/L of ethanol (if any)

plus

$0.460/L of other substances in the blend

145

7208.10.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

146

7208.25.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

147

7208.26.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

148

7208.27.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

149

7208.36.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

150

7208.37.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

151

7208.38.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

152

7208.39.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

153

7208.40.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

154

7208.51.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

155

7208.52.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

156

7208.53.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

157

7208.54.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

158

7208.90.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

159

7209.15.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

160

7209.16.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

161

7209.17.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

162

7209.18.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

163

7209.25.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

164

7209.26.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

165

7209.27.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

166

7209.28.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

167

7209.90.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

168

7210.41.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

169

7210.49.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

170

7210.50.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

171

7210.61.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

172

7210.69.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

173

7210.70.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

174

7210.90.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

175

7211.14.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

176

7211.19.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

177

7211.23.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

178

7211.29.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

179

7211.90.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

180

7212.30.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

181

7212.40.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

182

7212.50.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

183

7213.10.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

184

7213.91.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

185

7213.99.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

186

7214.20.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

187

7214.91.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

188

7214.99.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

189

7215.10.90

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

190

7215.50.90

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

191

7215.90.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

192

7216.10.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

193

7216.21.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

194

7216.31.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

195

7216.32.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

196

7216.33.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

197

7216.40.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

198

7217.10.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

199

7217.20.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

200

7217.30.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

201

7217.90.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

202

7222.20.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

203

7222.30.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

204

7223.00.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

205

7225.30.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

206

7225.40.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

207

7225.50.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

208

7225.91.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

209

7225.92.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

210

7225.99.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

211

7226.91.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

212

7226.92.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

213

7226.99.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

214

7227.20.10

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

215

7227.20.90

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

216

7227.90.10

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

217

7227.90.90

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

218

7228.10.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

219

7228.20.10

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

220

7228.20.21

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

221

7228.20.90

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

222

7228.30.10

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

223

7228.30.90

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

224

7228.50.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

225

7228.60.10

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

226

7228.60.90

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

227

7228.70.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

228

7228.80.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

229

7229.20.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

230

7229.90.90

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

231

7306.30.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

232

7306.50.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

233

7306.61.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

234

7306.69.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

235

7306.90.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

236

7307.19.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

237

7307.99.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

238

7308.40.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

239

7308.90.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

240

7309.00.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

241

7311.00.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

242

7312.10.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

243

7318.15.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

244

7318.16.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

245

7318.19.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

246

7318.29.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

247

7320.10.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

248

7323.93.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

249

7323.99.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

250

7325.91.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

251

7325.99.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

252

7326.90.90

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

253

7604.10.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

254

7604.21.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

255

7604.29.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

256

7608.10.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

257

7608.20.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

258

9021.10.49

(prescribed goods only)

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

259

9021.10.91

(prescribed goods only)

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

260

9021.29.10

(prescribed goods only)

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

25  User’s guide

After “10,” (wherever occurring), insert “10A,”.

26  User’s guide

After:

                   Schedule 10 sets out the rate of duty for Korean originating goods.

insert:

                   Schedule 10A sets out the rate of duty for Indian originating goods.

27  Application provision

The amendments made by items 1 to 12 and 17 to 24 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.

28  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, the alcohol duty rate, or fuel duty rate, set out in the rate column of an item in the table in Schedule 10A 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 10A 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.

 

 

 

[Minister’s second reading speech made in—

House of Representatives on 27 October 2022

Senate on 21 November 2022]

(104/22)