Customs Tariff Regulations 2004

Statutory Rules 2004 No. 289 as amended

made under the

Customs Tariff Act 1995

This compilation was prepared on 1 January 2007
taking into account amendments up to SLI 2006 No. 331

The text of any of those amendments not in force
on that date is appended in the Notes section

Prepared by the Office of Legislative Drafting and Publishing,
Attorney‑General’s Department, Canberra

Contents

 1 Name of Regulations [see Note 1]

 2 Commencement [see Note 1]

 3 Definitions 

 4 Schedule 5 of the Act  — prescribed goods 

Schedule 1 Prescribed goods 

Notes   

1 Name of Regulations [see Note 1]

  These Regulations are the Customs Tariff Regulations 2004.

2 Commencement [see Note 1]

  These Regulations commence on the commencement of item 34 of Schedule 1 to the US Free Trade Agreement Implementation (Customs Tariff) Act 2004.

3 Definitions

  In these Regulations:

Act means the Customs Tariff Act 1995.

Harmonized US Tariff Schedule has the meaning given by section 153YA of the Customs Act 1901.

Schedule 5 item means an item in the table in Schedule 5 to the Act.

US classification means a classification under the Harmonized US Tariff Schedule.

4 Schedule 5 of the Act  — prescribed goods

  For each Schedule 5 item mentioned in column 2 of an item in Schedule 1, the goods classified to the US classification, or 1 of the US classifications, mentioned in column 3 of the item are prescribed.

Note   Subparagraph 16 (1) (k) (i) of the Act provides that the duty in respect of goods classified to a heading or subheading specified in column 2 of a Schedule 5 item is calculated by reference to the rate of duty specified in column 3 of that item. Subsection 16 (2) of the Act provides that, if column 2 of a Schedule 5 item includes ‘(prescribed goods only)’, subparagraph 16 (1) (k) (i) does not apply to the goods mentioned in the item unless the goods are prescribed.

Schedule 1 Prescribed goods

(regulation 4)

Notes to the Customs Tariff Regulations 2004

Note 1

The Customs Tariff Regulations 2004 (in force under the Customs Tariff Act 1995) as shown in this compilation comprise Statutory Rules 2004 No. 289 amended as indicated in the Tables below.

For all relevant information pertaining to application, saving or transitional provisions see Table A.

Under the Legislative Instruments Act 2003, which came into force on 1 January 2005, it is a requirement for all non‑exempt legislative instruments to be registered on the Federal Register of Legislative Instruments. From 1 January 2005 the Statutory Rules series ceased to exist and was replaced with Select Legislative Instruments (SLI series). Numbering conventions remain the same, ie Year and Number.

Table of Instruments

Table of Amendments

Note 2

Customs Tariff Amendment Regulations 2006 (No. 1) (2006 No. 331)

Regulations 5 to 7 and Schedule 2 commence on the coming into effect of the US classifications 6402.91.10, 6402.91.20, 6402.91.26, 6402.99.08, 6402.99.16 and 6402.99.19 for goods that are entered, or withdrawn from warehouse for consumption in the United States.

5 Amendment of Customs Tariff Regulations 2004

  Schedule 2 amends the Customs Tariff Regulations 2004.

6 Application of amendments — Schedule 2

  The amendments made by Schedule 2 apply in relation to:

 (a) goods imported into Australia on or after the commencement of Schedule 2; and

 (b) goods imported into Australia before 1 January 2007, where the time for working out the rate of import duty on the goods had not occurred before the commencement of Schedule 2.

7 Notification of commencement of Schedule 2

  The Minister must publish a notice in the Commonwealth Gazette, stating the date and time of commencement of Schedule 2.

Schedule 2

[1] Schedule 1, table, items 4 and 5

substitute

As at 1 January 2007 the amendments are not incorporated in this compilation.

Table A Application, saving or transitional provisions

Select Legislative Instrument 2006 No. 331

4 Application of amendments — Schedule 1

  The amendment made by item 2 of Schedule 1 applies in relation to:

 (a) goods imported into Australia on or after 1 January 2007 and before the commencement of Schedule 2; and

 (b) goods imported into Australia before 1 January 2007, where the time for working out the rate of import duty on the goods occurs on or after 1 January 2007 and before the commencement of Schedule 2.