Customs Tariff Amendment Regulations 2011 (No. 1)1
Select Legislative Instrument 2011 No. 234
I, QUENTIN BRYCE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Customs Tariff Act 1995.
Dated 7 December 2011
QUENTIN BRYCE
Governor-General
By Her Excellency’s Command
BRENDAN O’CONNOR
1 Name of Regulations
These Regulations are the Customs Tariff Amendment Regulations 2011 (No. 1).
2 Commencement
These Regulations commence on the commencement of Schedule 1 to the Customs Tariff Amendment (2012 Harmonized System Changes) Act 2011.
3 Amendment of Customs Tariff Regulations 2004
Schedule 1 amends the Customs Tariff Regulations 2004.
Schedule 1 Amendments
(regulation 3)
[1] Regulation 3, after the definition of Schedule 5 item
insert
Schedule 7 item means an item in the table in Schedule 7 to the Act.
[2] After regulation 4
insert
4A Schedule 5 to the Act — prescribed goods
For each Schedule 5 item mentioned in an item in Schedule 1A, the goods mentioned in column 3 of that 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.
4B Schedule 7 to the Act — prescribed goods
For each Schedule 7 item mentioned in an item in Schedule 1B, the goods mentioned in the item are prescribed.
Note Subparagraph 16 (1) (m) (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 7 item is calculated by reference to the rate of duty specified in column 3 of that item. Subsection 16 (2A) of the Act provides that, if column 2 of a Schedule 7 item includes ‘(prescribed goods only)’, subparagraph 16 (1) (m) (i) does not apply to the goods mentioned in the item unless the goods are prescribed.
[3] Schedule 1, item 5, column 3
omit
6402.99.20
insert
6402.99.33
[4] Schedule 2, after item 15
insert
16 | 368 | Sanitary articles, as follows: (a) men’s or boys’ underpants or briefs: (i) knitted or crocheted; or (ii) woven, of cotton; (b) women’s or girls’ briefs or panties: (i) knitted or crocheted, other than of cotton or man‑made fibres; or (ii) woven | 9619.00.30 |
17 | 369 | Sanitary articles, being articles for babies, other than goods of cotton or of synthetic fibres | 9619.00.41 |
[5] After Schedule 1
insert
Schedule 1A Prescribed goods for Schedule 5 items
(regulation 4A)
Item | Schedule 5 item | Prescribed goods | Tariff classification in Schedule 3 to Act |
1 | 954 | Goods, other than goods of plastic | 9619.00.49 |
2 | 955 | Goods, other than non‑wovens | 9619.00.90 |
Schedule 1B Prescribed goods for Schedule 7 items
(regulation 4B)
Item | Schedule 7 item | Prescribed goods | Tariff classification in Schedule 3 to Act |
1 | 674 | Goods, other than non‑wovens | 9619.00.90 |
Note
1. All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See http://www.frli.gov.au.