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Notices & Notifications as made
This notice advises of the intention to reduce the rates of customs duty for passenger motor vehicles that are battery electric cars, hydrogen fuel cell electric cars, or hybrid electric cars that are capable of being charged by plugging into an external source of power, and which have a customs value below the luxury car tax threshold for fuel-efficient vehicles.
Administered by: Home Affairs
Registered 21 Jul 2022
Tabling HistoryDate
Tabled HR26-Jul-2022
Tabled Senate26-Jul-2022

 

Customs Act 1901

NOTICE OF INTENTION TO PROPOSE CUSTOMS TARIFF ALTERATIONS

NOTICE (No. 6) 2022

In accordance with section 273EA of the Customs Act 1901, read with section 56 of the Legislation Act 2003, I, Alison Neil, delegate of the Minister for Home Affairs, give notice that it is intended, within 7 sitting days of the House of Representatives after the date of publication of this Notice in the Gazette, to propose in the Parliament a Customs Tariff alteration in accordance with the particulars specified in Schedule 1 to this Notice.

The alteration operates starting on 1 July 2022 and applies in relation to:

                            (a)    goods imported into Australia on or after 1 July 2022; and

                            (b)    goods imported into Australia before 1 July 2022, where the time for working out the rate of import duty on the goods had not occurred before 1 July 2022.

____________________

Schedule 1—Alteration to the Customs Tariff Act 1995

 

1  Schedule 3 (Chapter 87, after Additional Note 5)

Insert:

             6.‑  For the purposes of 8703.60.12, 8703.70.12, 8703.80.12 and 8703.90.12, the “fuel‑efficient car limit” for goods means the fuel‑efficient car limit (within the meaning of the A New Tax System (Luxury Car Tax) Act 1999) for the financial year in which the time for working out the rate of import duty on the goods occurs.

2  Schedule 3 (Chapter 87, Additional Notes 6 to 8)

Renumber as Additional Notes 7 to 9.

3  Schedule 3 (after subheading 8703.60.11)

Insert:

8703.60.12

‑‑‑‑Goods, NSA, with a value less than the fuel‑efficient car limit for the goods as defined in Additional Note 6 to this Chapter

Free

4  Schedule 3 (after subheading 8703.70.11)

Insert:

8703.70.12

‑‑‑‑Goods, NSA, with a value less than the fuel‑efficient car limit for the goods as defined in Additional Note 6 to this Chapter

Free

5  Schedule 3 (after subheading 8703.80.11)

Insert:

8703.80.12

‑‑‑‑Goods, NSA, with a value less than the fuel‑efficient car limit for the goods as defined in Additional Note 6 to this Chapter

Free

6  Schedule 3 (after subheading 8703.90.11)

Insert:

8703.90.12

‑‑‑‑Goods, NSA, with an electric motor for propulsion, capable of being charged by plugging to external source of electric power, and with a value less than the fuel‑efficient car limit for the goods as defined in Additional Note 6 to this Chapter

Free

7  Schedule 4 (table item 36, column headed “Description of goods”, paragraph (a))

Omit “Additional Note 7”, substitute “Additional Note 8”.

 

 

Dated this 18th day of July 2022.


[Signed]

Alison Neil

Delegate of the

Minister for Home Affairs