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Note: This table relates only to the provisions of this Act as originally enacted.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Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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 1—Amendments
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 10A—Indian 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]