Customs Tariff Act 1987 (Cth)
CUSTOMS TARIFF ACT 1987 [Note: This Act is "repealed" by Act No. 147 of 1995]
(#DATE 6:7:1995)
(#DATE 6:7:1995)
Compilation Information - Updated as at 6 July 1995 *1* The Customs Tariff Act 1987 as shown in this reprint comprises the text only of Act No. 82, 1987 as amended by the Acts listed below: Nos. 43 and 147, 1987 Nos. 60 and 68, 1988 No. 27, 1989 (as am. by No. 127, 1990); Nos. 64, 74 and 176, 1989 No. 127, 1990 No. 81, 1991 (as am. by No. 187, 1991); No. 187, 1991 No. 96, 1992; No. 236, 1992 (as am. by No. 99, 1993) Nos. 45 and 47, 1993; No. 99, 1993 (as am. by No. 87, 1994) Nos. 87 and 152, 1994 Table of Acts Act Date Date of Application Number and of assent commencement saving or year transitional provisions Customs Tariff Act 1987 82, 1987 5 June 1987 1 Jan 1988 (see Gazette 1987, No. S351) Customs Tariff (Commonwealth Authorities) Amendment Act 1987 43, 1987 5 June 1987 S. 3 and Part II (ss. 4, 5): 1 July 1987 Part III (ss. 6, 7): 1 Jan 1988 (see s. 2 (3) and Gazette 1987, No. S351) Remainder: Royal Assent - Customs Tariff Amendment Act (No. 2) 1987 147, 1987 26 Dec 1987 Ss. 3 and 5: 1 Jan 1988 (see s. 2 (2) and Gazette 1987, No. S351) Remainder: Royal Assent - Customs Tariff Amendment Act (No. 2) 1988 60, 1988 15 June 1988 13 Apr 1988 - Customs Tariff Amendment Act 1988 68, 1988 15 June 1988 S. 3: 1 Jan 1988 S. 4: 3 Feb 1988 S. 5: 22 June 1988 Remainder: Royal Assent - Customs Tariff Amendment Act 1989 27, 1989 17 May 1989 Ss. 3 and 6: 1 July 1988 S. 4: 1 Jan 1988 S. 5: 22 June 1988 S. 7: 6 July 1988 S. 8: 24 Aug 1988 S. 9: 1 Jan 1989 S. 10: 1 Mar 1989 S. 11: 24 May 1989 Remainder: Royal Assent - as amended by Customs Tariff Amendment Act 1990 127, 1990 28 Dec 1990 S. 11: (see 127, 1990 below) - Customs Tariff Amendment Act (No. 2) 1989 67, 1989 19 June 1989 S. 4 (1): 4 Feb 1989 S. 3 (2) and 8: 15 Feb 1989 S. 3 (3) and 10: 1 July 1989 S. 4: 1 Jan 1988 S. 5: 1 July 1988 S. 6: 14 Oct 1988 S. 7: 25 Jan 1989 S. 9: 1 Mar 1989 Remainder: Royal Assent - Customs Tariff Amendment Act (No. 3) 1989 74, 1989 21 June 1989 S. 3: 1 July 1989 Remainder: Royal Assent - Customs Tariff Amendment Act (No. 4) 1989 176, 1989 24 Dec 1989 S. 3: 1 Jan 1988 S. 4: 1 July 1988 S. 5: 14 Oct 1988 S. 6: 1 Mar 1989 S. 7: 1 July 1989 S. 8: 1 Aug 1989 S. 9: 12 Oct 1989 S. 10: 31 Dec 1989 S. 11: 1 Jan 1990 Remainder: Royal Assent - Customs Tariff Amendment Act 1990 127, 1990 28 Dec 1990 S. 3: 1 July 1988 S. 4: 1 Mar 1989 S. 5: 1 July 1989 S. 6: 1 Jan 1990 S. 7: 1 Mar 1990 S. 8: 1 July 1990 S. 9: 1 Oct 1990 S. 10: 4 Jan 1991 S. 11: 1 Jan 1988 Remainder: Royal Assent - Customs Tariff Amendment Act 1991 81, 1991 26 June 1991 Ss. 3, 10 and 11: 12 Mar 1991 S. 4: 13 Feb 1991 S. 5: 17 Aug 1990 S. 6: 17 Oct 1990 S. 7: 24 Dec 1990 S. 8: 1 Jan 1991 S. 9: 1 Mar 1991 S. 12: 1 July 1991 Remainder: Royal Assent S. 3 as amended by Cusotms Tariff Amendment Act (No. 2) 1991 187, 1991 6 Dec 1991 S. 13: (see 187, 1991 below) - Customs Tariff Amendment Act (No. 2) 1991 187, 1991 6 Dec 1991 Ss. 3, 4, 7 and 13: 12 Mar 1991 S. 5: 1 Jan 1988 S. 6: 1 Jan 1991 S. 8: 10 Apr 1991 S. 9: 1 July 1991 S. 10: 1 Oct 1992 S. 11: 1 Jan 1992 S. 12: 20 Dec 1991 - Customs Tariff Amendment Act 1992 96, 1992 30 June 1992 Ss. 3 and 15: 1 Nov 1992 (see Gazette 1992, No. GN43) Ss. 4 and 13: 1 July 1992 Ss. 5 and 14: 14 July 1992 S. 6: 1 July 1990 S. 7: 1 Jan 1991 S. 8: 12 Mar 1991 S. 9: 1 Oct 1991 S. 10: 1 Jan 1992 S. 11:1 Mar 1992 S. 12: 1 Apr 1992 S. 16: 1 May 1992 S. 17: 2 June 1992 Remainder: Royal Assent Ss. 3 and 4 Customs Tariff Amendment Act (No. 2) 1992 236, 1992 24 Dec 1992 Ss. 3 (1) and 11: 7 Jan 1993 Ss. 3 (2) and 10: 1 July 1993 S. 4: 1 Jan 1988 S. 5: 1 July 1991 S. 6: 7 May 1992 S. 7: 1 July 1992 S. 8: 19 Aug 1992 S. 9: 1 Mar 1993 Remainder: Royal Assent - as amended by Cusotms Tariff Amendment Act (No. 2) 1993 99, 1993 22 Dec 1991 S. 26: (see 99, 1993 below) - Customs Tariff Amendment Act 1993 45, 1993 22 Oct 1993 S. 3: 1 Jan 1991 S. 4: 1 Jan 1992 Remainder: Royal Assent - Customs Tariff (Deficit Reduction) Act 1993 47, 1993 27 Oct 1993 S. 3: 18 Aug 1993 Remainder: Royal Assent - Customs Tariff Amendment Act (No. 2) 1993 99, 1993 22 Dec 1993 Ss. 3-10, 12 (2), 13-17 and 25: 5 Jan 1994 S. 11: 18 Jan 1994 (see s. 2 (3)) S. 12 (1) and 23: 1 July 1993 S. 18: 1 Jan 1988 S. 19: 1 July 1992 S. 20: 13 Oct 1992 S. 21: 1 Mar 1993 S. 22: 10 Mar 1993 S. 24: 5 July 1993 S. 26: 7 Jan 1993 Remainder: Royal Assent - as amended by Customs Tariff Amendment Act 1994 87, 1994 23 June 1994 S. 12: (see 87, 1994 below) - Customs Tariff Amendment Act 1994 87, 1994 23 June 1994 Ss. 3-5 and 10: 7 July 1994 S. 7: 1 July 1992 S. 8: 1 Mar 1993 Ss. 6 and 9: 1 Sept 1993 S. 11: 1 July 1995 S. 12: 5 Jan 1994 (see S. 2 (7)) - Customs Tariff (World Trade Organization Amendments) Act 1994 152, 1994 13 Dec 1994 S. 3: 1 Jan 1995 (see S. 2 (3)) Remainder: Royal Assent - Customs Tariff Amendment Act 1995 8, 1995 15 Mar 1995 S. 3: 1 Jan 1992 S. 4: 11 May 1994 S. 5: 1 July 1994 S. 6: 7 July 1994 S. 7: 23 Sept 1994 S. 8: 29 Mar 1995 S. 9: 1July 1995 Customs, Excise and Bounty Legislation Amendment Act 1995 85, 1995 1 July 1995 S. 11: 1 July 1995 (a) Ss. 18, 19 Table of Amendments ad=added or inserted am=amended rep=repealed rs=repealed and substituted Provision affected How affected S. 3 am. No. 85, 1995 S. 5 am. No. 99, 1993; No. 85, 1995 S. 6 am. No. 99, 1993 S. 8 rep. No. 99, 1993 S. 9 am. No. 87, 1994 S. 11 am. No. 96, 1992 S. 12 rep. No. 99, 1993 S. 13 am. No. 99, 1993; No. 85, 1995 S. 14 am. No. 187, 1991; No. 99, 1993 Ss. 15, 16 am. No. 99, 1993 S. 19 am. No. 187, 1991; No. 96, 1992; No. 87, 1994 S. 20 rep. No. 99, 1993 S. 22 am. No. 99, 1993 S. 23 rep. No. 99, 1993 S. 24 am. No. 99, 1993 S. 25 am. No. 87, 1994 S. 26 am. No. 147, 1987; Nos. 27 and 67, 1989; No. 96, 1992; No. 47, 1993; No. 87, 1994; No. 85, 1995 S. 28 am. No. 147, 1987 Schedule 4 Part I (Items 1-16) No. 82, 1987 1 rs. No. 43, 1987 rep. No. 127, 1990 1A ad. No. 43, 1987 rs. No. 187, 1991 1B-1E ad. No. 187, 1991 2 rep. No. 43, 1987 ad. No. 187, 1991 6 rs. No. 68, 1988 10 rep. No. 96, 1992 11 rs. No. 96, 1992 12 rs. No. 236, 1992 13 rs. No. 27, 1989 14 rs. No. 27, 1989; No. 96, 1992 am. No. 85, 1995 16 rep. No. 147, 1987 Part II (Items 17-34) No. 82, 1987 19 rs. No. 96, 1992 20 am. No. 85, 1995 22 rs. No. 27, 1989; No. 96, 1992 28 rep. No. 68, 1988 28A, 28B ad. No. 68, 1988 29, 30 rs. No. 27, 1989 31 rs. No. 27, 1989; No. 96, 1992 32 am. No. 85, 1995 33 rep. No. 176, 1989 Part III (Items 35A-35D, 36-39, 40A, 40B, 41A-41D, 42A-42C, 50) No. 82, 1987 35A am. No. 85, 1995 35B, 35C rs. No. 67, 1989; No. 152, 1994 35D rs. No. 68, 1988 rep. No. 67, 1989 36 rep. No. 147, 1987 36A ad. No. 147, 1987 rs. No. 27, 1989 36B ad. No. 147, 1987 rs. No. 27, 1989 am. No. 176, 1989 rs. No. 96, 1992 am. No. 96, 1992 36C ad. No. 147, 1987 rs. No. 27, 1989 rep. No. 127, 1990 37 rep. No. 147, 1987 37A ad. No. 147, 1987 37B ad. No. 147, 1987 rep. No. 96, 1992 38 rep. No. 147, 1987 #ADD 10:7:1995
CUSTOMS TARIFF ACT 1987 - TABLE OF PROVISIONS TABLE
TABLE OF PROVISIONS Section PART I - PRELIMINARY 1. Short title 2. Commencement 3. General administration of Act 4. Incorporation of Customs Act 5. Definitions 6. Headings in Schedule 3 7. Items in Schedule 4 9. Tariff classification 10. Rules for classifying goods under Schedule 3 11. Application of Schedule 4 13. Rates of duty - ad valorem 14. Rates of duty - certain words etc. deemed rates 15. Rates of duty - alternative rates 16. Rates of duty - phasing rates 17. Classes of countries and places in relation to which special rates apply 18. Goods the produce or manufacture of country 19. Application of rates of duty in relation to countries and places PART II - DUTIES OF CUSTOMS 21. Imposition of duties 22. Rates of duty 24. Rates for goods with constituents etc. 25. Concessional rates of duty 26. Indexation of rates of duty 27. Duty where goods consist of certain containers and certain contents PART III - MISCELLANEOUS 28. Repeal 29. Transitional SCHEDULE 1 (not incorporated) Classes of countries and places in relation to which special rates apply SCHEDULE 2 (not incorporated) General Rules for the Interpretation of the Harmonized System SCHEDULE 3 (not incorporated) Classification of goods and general and special rates of duty SCHEDULE 4 (not incorporated) Concessional rates of duty SCHEDULE 5 (not incorporated) Quota rates of duty SCHEDULE 6 (not incorporated) Repealed Acts
CUSTOMS TARIFF ACT 1987 - LONG TITLE SECT
An Act relating to duties of Customs
CUSTOMS TARIFF ACT 1987 - PART I
PART I - PRELIMINARY
CUSTOMS TARIFF ACT 1987 - SECT 1
Short titleSECT
1. This Act may be cited as the Customs Tariff Act 1987.*1* SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .
CUSTOMS TARIFF ACT 1987 - SECT 2
CommencementSECT
2. This Act commences on a day to be fixed by Proclamation.*1* SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .
CUSTOMS TARIFF ACT 1987 - SECT 3
General administration of ActSECT
3. The Comptroller has the general administration of this Act.
CUSTOMS TARIFF ACT 1987 - SECT 4
Incorporation of Customs ActSECT
4. The Customs Act 1901 is incorporated, and shall be read as one, with this Act.
CUSTOMS TARIFF ACT 1987 - SECT 5
DefinitionsSECT
5. (1) In this Act, unless the contrary intention appears: "abbreviation", in relation to a country or place, means the abbreviation specified in Schedule 1 opposite to the name of that country or place; "amount of duty" includes no duty; "Chapter" means a Chapter of a Section of Schedule 3; "column" means a column of a Schedule; "commencement day" means the day on which this Act commences; "constituent", in relation to goods, includes: (a) a part, a component, and an ingredient, of the goods; and (b) an accessory for the goods; "Convention" means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983; "dash" means the symbol "- "; "Developing Country" means: (a) a country that is a Developing Country under paragraph 17 (b); or (b) a place that is to be treated as a Developing Country under paragraph 17 (c); "duty" means a duty of Customs imposed by section 21; "excise tariff item" means an item, subitem, paragraph or subparagraph in the Schedule to the Excise Tariff Act 1921; "Forum Island Country" means a country that is a Forum Island Country under paragraph 17 (a); "general rate" means a rate of duty, other than a rate that applies in relation to a Preference Country under section 19; "heading" means a heading in Schedule 3; "Interpretation Rules" means the General Rules for the Interpretation of the Harmonized System provided for by the Convention, being the rules a copy of the English text of which is set out in Schedule 2; "Preference Country" means: (a) New Zealand; (b) Papua New Guinea; (c) a Forum Island Country; (d) a Developing Country; or (e) Canada; "presented", in relation to goods, means imported into Australia; "rate column" means: (a) the third column of Schedule 3; or (b) the third column of Schedule 4; "subheading" means a subheading of a heading; "Tariff instrument" means: (a) a Customs Tariff Proposal introduced (whether before or after the commencement of this Act) into the House of Representatives; (b) a notice published (whether before or after the commencement of this Act) in accordance with section 273EA of the Customs Act 1901; or (c) an order, a by-law or a determination made (whether before or after the commencement of this Act) under the Customs Act 1901. < (2) In Schedule 3, unless the contrary intention appears, "Section" means a Section of Schedule 3.
CUSTOMS TARIFF ACT 1987 - SECT 6
Headings in Schedule 3SECT
6. (1) In Schedule 3: (a) either: (i) 4 digits in the first column; or (ii) 8 digits in the first column not opposite to a dash or dashes in the second column; indicate the beginning of a heading; and (b) 5, 6, 7 or 8 digits in the first column opposite to a dash or dashes in the second column indicate the beginning of a subheading of the heading in which the digits appear. < (2) Where a subheading appears immediately before a subheading beginning with the same sequence of digits as the first-mentioned subheading followed by a digit or digits, the first-mentioned subheading shall be taken to be subdivided into the second-mentioned subheading and the other subheading, or subheadings: (a) beginning with that sequence followed by a digit or digits; and (b) whose second column begins with the same number of dashes as the second-mentioned subheading.
< (3) For the purposes of this Act: (a) a heading may be referred to by the word "heading" followed by the digits with which the heading begins; and (b) a subheading of a heading may be referred to by the word "subheading" followed by the digits with which the subheading begins.
< (4) In the Table in section 26, in Schedule 3 or 4 or in any Act that amends, or in any Tariff instrument that relates to, that Table or Schedule 3 or 4: (a) a heading may be referred to by the digits with which the heading begins; and (b) a subheading of a heading may be referred to by the digits with which the subheading begins.
CUSTOMS TARIFF ACT 1987 - SECT 7
Items in Schedule 4SECT
7. (1) In Schedule 4, a number, or a number and letter, in the first column indicates the beginning of an item. < (2) For the purposes of this Act, an item in Schedule 4 may be referred to by the word "item" followed by the number, or the number and letter, with which the item begins.
CUSTOMS TARIFF ACT 1987 - SECT 9
Tariff classificationSECT
9. A reference in this Act to the tariff classification under which goods are classified is a reference to the heading or subheading: (a) in whose third column a rate of duty is set out; and (b) under which the goods are classified.
CUSTOMS TARIFF ACT 1987 - SECT 10
Rules for classifying goods under Schedule 3SECT
10. (1) The Interpretation Rules shall be used for ascertaining the tariff classification under which goods are classified. < (2) Where the letters "NSA" are specified in relation to a description of goods in the second column of a subheading of a heading, the goods described do not include any goods prima facie classified under a preceding subheading of that heading whose second column begins with the same number of dashes as the first-mentioned subheading.
CUSTOMS TARIFF ACT 1987 - SECT 11
Application of Schedule 4SECT
11. (1) Subject to subsection (2), an item in Schedule 4 applies to goods if the goods are described in the second column of that item. < (2) If goods are described in the second column of 2 or more items in Schedule 4, the item in that Schedule that applies to the goods is the item under which the least amount of duty would be payable in respect of the goods or, if there are 2 or more such items, the last occurring such item.
< (3) For the purposes of Schedule 4: (a) goods are to be taken to be substitutable goods in respect of other goods if, and only if, were those other goods the subject of an application for a Tariff Concession Order under Part XVA of the Customs Act 1901, the first-mentioned goods would be taken to be substitutable goods in relation to those other goods for the purposes of that Part; and (b) goods are taken to have been produced in Australia if, and only if, for the purposes of that Part, they would be taken to have been produced in Australia; and (c) goods are taken to have been produced, or to be capable of being produced, in the ordinary course of business if, and only if, for the purposes of that Part, they would be taken to be produced, or to be capable of being produced in the ordinary course of business.
< (4) For the purposes of Schedule 4: (a) a reference to a Tariff Concession Order includes a reference: (i) to a commercial tariff concession order made under Part XVA of the Customs Act 1901 as in force immediately before the commencement of this subsection; and (ii) to a commercial tariff concession order made under that Part as continued in force by section 20 of the Customs Legislation (Tariff Concessions and Anti-Dumping) Amendment Act 1992; and (b) a reference to section 269Q of the Customs Act 1901 includes a reference: (i) to subsection 269C (1A) of the Customs Act 1901 as in force immediately before the commencement of this subsection; and (ii) to that subsection as continued in force by section 20 of the Customs Legislation (Tariff Concessions and Anti-Dumping) Amendment Act 1992.
CUSTOMS TARIFF ACT 1987 - SECT 13
Rates of duty - ad valoremSECT
13. (1) Unless the contrary intention appears, where, in Schedule 3 or 4, reference is made to a percentage in relation to goods or in relation to a part, component or ingredient of goods, the reference is to that percentage of the value of the goods, or of that part, component or ingredient of the goods, as the case may be. < (2) The value of any goods for the purposes of this Act is, unless the contrary intention appears, the customs value of the goods ascertained or determined in accordance with Division 2 of Part VIII of the Customs Act 1901.
< (3) The value of a part, component or ingredient of any goods for the purposes of this Act is, unless the contrary intention appears, such proportion of the value of the goods as the Comptroller determines.
CUSTOMS TARIFF ACT 1987 - SECT 14
Rates of duty - certain words etc. deemed ratesSECT
14. (1) Where the word "Free" is set out in section 19, 22 or 25 or in a rate column, that word shall, unless the contrary intention appears, be taken to be a rate of duty. < (2) Any words, or words and figures, set out in a rate column, being words, or words and figures, that enable the duty to be ascertained in respect of goods (whether by reference to a rate or rates of duty or otherwise) shall, unless the contrary intention appears, be deemed to be a rate of duty.
CUSTOMS TARIFF ACT 1987 - SECT 15
Rates of duty - alternative ratesSECT
15. Where: (a) 2 rates of duty are set out in the third column of the tariff classification under which goods are classified; and (b) the second occurring rate is expressed to apply if it is lower, or is expressed to apply if it is higher, than the other rate; the second occurring rate applies only where an amount of duty ascertained in respect of those goods by reference to that rate is less, or is greater, as the case may be, than the duty ascertained in respect of those goods by reference to that other rate.
CUSTOMS TARIFF ACT 1987 - SECT 16
Rates of duty - phasing ratesSECT
16. (1) For the purposes of this section, a rate of duty set out in: (a) the third column of a tariff classification under which goods are classified; or (b) the third column of an item in Schedule 4 that applies to goods; has effect from a specified date if that date preceded by the word "From" is specified in: (c) the second column of that tariff classification; or (d) the second column of that item in Schedule 4; as the case may be, in relation to that rate. < (2) For the purposes of this Act, where a rate of duty set out in: (a) the third column of a tariff classification under which goods are classified; or (b) the third column of an item in Schedule 4 that applies to goods; has effect from a specified date, that rate shall only be taken to be so set out, and any rate not having effect from that date shall be taken not to be so set out, when ascertaining duty in respect of the goods, or goods that are part of the goods, entered for home consumption on or after that date and not on or after any later date from which a rate so set out has effect.
CUSTOMS TARIFF ACT 1987 - SECT 17
Classes of countries and places in relation to which special rates applySECT
17. For the purposes of this Act: (a) a country specified in column 1 of Part I of Schedule 1 is a Forum Island Country; (b) a country specified in column 1 of Division 1 of Part II of Schedule 1 is a Developing Country; and (c) a place specified in column 1 of Division 2 of Part II of Schedule 1 shall be treated as a Developing Country.
CUSTOMS TARIFF ACT 1987 - SECT 18
Goods the produce or manufacture of countrySECT
18. For the purposes of this Act, goods are the produce or manufacture of a country or place if, and only if, they are, under Division 1A of Part VIII of the Customs Act 1901, the produce or manufacture of the country or place for the purposes of that Act.
CUSTOMS TARIFF ACT 1987 - SECT 19
Application of rates of duty in relation to countries and placesSECT
19. (1) Subject to this section, for the purposes of this Act: (a) a rate of duty set out in a rate column applies in relation to New Zealand if "NZ" is specified in relation to the rate; (b) a rate of duty so set out applies in relation to Papua New Guinea if "PNG" is specified in relation to the rate; (c) a rate of duty so set out applies in relation to every Forum Island Country if "FI" is specified in relation to the rate; (d) a rate of duty so set out applies in relation to every Developing Country if "DC" is specified in relation to the rate; (e) a rate of duty so set out applies in relation to a particular Forum Island Country or Developing Country, if its name, or the abbreviation for it, is specified in relation to the rate; and (f) a rate of duty so set out applies in relation to Canada if "CAN" is specified in relation to the rate. < (1A) Where the general rate of duty having effect on a particular day after the commencement of this subsection in respect of goods referred to in a classification in Schedule 3 or an item in Schedule 4 is reduced: (a) the Canada rate having effect on and after that particular day in respect of such goods is, despite paragraph (1) (f), the Canada rate that applied immediately before that particular day reduced by the amount of the reduction of the general rate or reduced to Free, whichever is the lesser reduction; and (b) if a rate is specified in relation to "CAN" in that classification or item, the Canada rate as ascertained in accordance with paragraph (a) is to be taken, for all purposes of this Act, to be specified instead of the rate that is so specified.
< (1B) Where the general rate of duty having effect on a particular day after the commencement of this subsection in respect of goods referred to in a classification in Schedule 3 or an item in Schedule 4 is reduced: (a) the Forum Island Country rate having effect on and after that particular day in respect of such goods is, despite paragraph (1) (c), the Forum Island Country rate that applied immediately before that particular day reduced by the amount of the reduction of the general rate or reduced to Free, whichever is the lesser reduction; and (b) if a rate is specified in relation to "FI" in that classification or item, the Forum Island Country rate as ascertained in accordance with paragraph (a) is to be taken, for all purposes of this Act, to be specified instead of the rate that is so specified.
< (1C) Unless otherwise specified, the rate of duty in effect for Singapore, Taiwan Province, Hong Kong and the Republic of Korea on a particular day after 1 July 1992 in respect of goods referred to in a classification in Schedule 3 or an item in Schedule 4 is, despite paragraph (1) (d): (a) the DC rate having effect on 1 July 1992 in respect of such goods; or (b) if the general rate of duty having effect on that particular day in respect of such goods is a rate of duty lower than the rate referred to in paragraph (a) - that general rate of duty; and, for the purposes of (1) (e), the abbreviation for each of Singapore, Taiwan Province, Hong Kong and the Republic of Korea is taken to be specified in relation to the rate as so ascertained.
< (1E) Despite the operation of paragraph 19 (1) (d), a rate of duty set out in a rate column applies in relation to each Developing Country or Place to be treated as a Developing Country, if: (a) its name, or the abbreviation for it, is set out in the following Table; and (b) "DCS" is specified in relation to that rate. TABLE Developing Countries Albania ALBA Algeria ALGR Angola ANGO Antigua and Barbuda AGUA Argentina ARGE Bahamas BAHA Barbados BARB Bahrain BHRN Belize BELE Bolivia BOLI Bosnia and Herzegovina BOHR Brazil BRAZ Brunei Darussalam BRUN Bulgaria BULG Cameroon FCAM Chile CHLE China, People's Republic of CHIN Colombia COMB Congo COBR Costa Rica COST Cote d'Ivoire IVOR Croatia CROA Cuba CUBA Cyprus CYPR Czech Republic CZEH Dominica DMCA Dominican Republic DOMI Ecuador ECUA Egypt EGYP El Salvador SALV Gabon GABO Ghana GHAN Grenada GNDA Guatemala GMLA Guyana GUYA Honduras HDRS Hungary HGRY India INIA Indonesia INDO Iran PSIA Iraq IRAQ Israel ISRA Jamaica JMCA Jordan JORD Kenya KENY Korea, Democratic People's Republic of KRDR Kuwait KUWA Lebanon LEBA Libyan Arab Jamahiriya LBYA Madagascar MASY Malaysia MLAY Malta MLTA Mauritius MAUS Mexico MEXI Mongolia MNGL Morocco MORO Nicaragua NICA Nigeria NGRA Oman OMAN Pakistan PAKI Panama PNMA Paraguay PRGY Peru PERU Philippines PHIL Poland POLA Qatar QATA Romania ROUM St Christopher and Nevis STCN St Lucia STLU St Vincent and the Grenadines STVI Saudi Arabia SAUD Senegal SENE Seychelles SEYC Slovak Republic SVAK Slovenia SLOV Sri Lanka SRIL Suriname SRNM Swaziland SWZI Syrian Arab Republic SYRI Thailand THAI Trinidad and Tobago TRIN Tunisia TUNI Turkey TURK United Arab Emirates (Abu Dhabi, Dubai, Sharjah, Ajman, Umm al Qaiwain, Fujairah, Ras al Khaimah) UAEM Uruguay URUG Venezuela VENZ Vietnam, Socialist Republic of VIET Zimbabwe ZIMB Places to be treated as Developing Countries Anguilla ANGA Bermuda BMDA British Indian Ocean Territory BIOT British Virgin Islands BVIR Cayman Islands CAYM Falkland Islands and Dependencies FALK Former Yugoslav Republic of Macedonia FYRM Gibraltar GIBR Johnston Island JSIS Macao MACA Midway Islands MIDW Montserrat MONT Netherlands Antilles ANTI St Helena STHE St Pierre and Miquelon PIER Turks and Caicos Islands TRCA Virgin Islands of the United States VIRG Wake Island WAKE
(2) A rate of duty set out in a rate column in relation to which "FI" or "DC" is specified does not apply in relation to a Forum Island Country or a Developing Country if: (a) those letters are followed by a phrase that begins with the word "except" and contains the name of that country or the abbreviation for it; or (b) another rate of duty is, or is to be taken to be, specified opposite the abbreviation for that country.
CUSTOMS TARIFF ACT 1987 - PART II
PART II - DUTIES OF CUSTOMS
CUSTOMS TARIFF ACT 1987 - SECT 21
Imposition of dutiesSECT
21. (1) Duties of Customs are imposed, in accordance with this Act, on: (a) goods imported into Australia on or after the commencement day; and (b) goods: (i) imported into Australia before the commencement day; and (ii) entered, or again entered, for home consumption on or after the commencement day.
CUSTOMS TARIFF ACT 1987 - SECT 22
Rates of dutySECT
22. Subject to sections 24, 25, 27 and 29, the duty in respect of goods shall be ascertained: (a) where the goods are not the produce or manufacture of a Preference Country - by reference to the general rate set out in the third column of the tariff classification under which the goods are classified; (b) where the goods are the produce or manufacture of a Preference Country, other than Canada, by reference to: (i) where a rate of duty that applies in relation to the Preference Country is set out in the third column of the tariff classification under which the goods are classified - that rate of duty; or (ii) in any other case - Free; or (c) where the goods are the produce or manufacture of Canada, by reference to: (i) where a rate of duty that applies in relation to Canada is set out in the third column of the tariff classification under which the goods are classified - that rate of duty; or (ii) in any other case - the general rate of duty set out in the third column of that tariff classification.
CUSTOMS TARIFF ACT 1987 - SECT 24
Rates for goods with constituents etc.SECT
24. (1) Subject to sections 25, 27 and 29, where the tariff classification under which goods are classified contains 2 or more phrases that describe goods, being phrases each of which begins with the words "In respect of", the duty in respect of the first-mentioned goods is: (a) where the first-mentioned goods have as constituents goods to which 2 or more of the phrases relate - the sum of the amounts of the duty, as ascertained in accordance with subsection (3), in respect of each of the goods to which those phrases respectively relate; or (b) where the first-mentioned goods are, or have as constituents, goods to which only one phrase relates - the amount of duty, as ascertained in accordance with subsection (3), in respect of the goods to which that phrase relates. < (2) Where the words "In respect of remainder" appear in a tariff classification under which goods are classified, those words constitute a phrase for the purposes of this section and the word "remainder" appearing in that phrase shall be taken to be a description of: (a) all goods that can be constituents of goods that can be classified under the tariff classification; and (b) all goods that can be classified under the tariff classifiction; than goods to which another phrase contained in that tariff classification relates.
< (3) The duty in respect of goods to which a phrase referred to in subsection (1) relates ascertained in accordance with section 22 shall be ascertained as if: (a) the tariff classification under which the goods are classified were the tariff classification that contains that phrase; and (b) the rate of duty or rates of duty specified in the third column of that tariff classification in relation to the goods to which that phrase relates were the only rate or rates set out in that tariff classification.
CUSTOMS TARIFF ACT 1987 - SECT 25
Concessional rates of dutySECT
25. (1) Subject to sections 27 and 29, where an item in Schedule 4 applies to goods and the amount of duty applicable to the goods under that item is less than the amount of duty ascertained in respect of the goods in accordance with sections 22 and 24 that, but for this section, would be payable in respect of the goods, then the duty payable under this Act in respect of the goods is the amount of duty applicable to the goods under that item.
< (2) For the purposes of subsection (1), the amount of duty applicable to goods under an item in Schedule 4 is an amount of duty ascertained: (a) where the goods are not the produce or manufacture of a Preference Country - by reference to the general rate set out in the third column of that item; (b) where the goods are the produce or manufacture of a Preference Country, other than Canada, by reference to: (i) where a rate of duty that applies in relation to the Preference Country is set out in the third column of that item - that rate of duty; or (ii) in any other case - Free; or (c) where the goods are the produce or manufacture of Canada, by reference to: (i) where a rate of duty that applies in relation to Canada is set out in the third column of that item - that rate of duty; or (ii) in any other case - the general rate set out in the third column of that item.
CUSTOMS TARIFF ACT 1987 - SECT 26
Indexation of rates of dutySECT
26. (1) Where, because of section 6A of the Excise Tariff Act 1921, or that section as modified by section 6AAA of that Act, that Act has effect as if for the rate of duty set out in an excise tariff item specified in column 2 of the following Table (in this subsection called the "original rate" ) there were substituted on a particular day another rate of duty (in this subsection called the "substituted rate" ), this Act has effect as if for each amount of money specified in each rate of duty set out in the third column of the heading or subheading specified in column 1 of that Table opposite to that excise tariff item there were substituted on that day an amount equal to the sum of: (a) the amount specified; and (b) the difference between the amount in the substituted rate and the amount in the original rate: TABLE Column 1 Column 2 Column 1 Column 2 Customs subheading Excise Item Customs subheading Excise Item 2203.00.10 1 (C) 2403.10.90 6 2206.00.11 2 (O) 2403.99.20 9 2206.00.12 2 (H) (1) 2403.99.90 6 2207.10.00 2 (O) 2707.50.11 11 (C) (2) (a) 2208.20.10 2 (A) 2707.50.19 11 (C) (2) (b) 2208.20.90 2 (H) (1) 2710.00.19 11 (G) (2) 2208.30.00 2 (D) 2710.00.20 11 (E) (2) 2208.40.00 2 (F) 2710.00.30 11 (E) (3) 2208.50.00 2 (H) (1) 2710.00.40 11 (D) 2208.90.00 2 (H) (1) 2710.00.51 11 (A) (3) (a) 2402.10.00 7 2710.00.52 11 (A) (3) (b) 2402.20.00 8 2710.00.53 11 (A) (3) (c) 2403.10.10 8 < (3) Where, under this section, this Act has effect as if, on a particular day, another amount were substituted for an amount specified in a rate of duty, the substitution, in so far as it affects duty payable in relation to goods, has effect in relation to goods entered for home consumption on or after that day.
< (4) Where, under this section, this Act has effect as if, on a particular day, another amount were substituted for an amount specified in a rate of duty, the Comptroller shall, on or as soon as practicable after that day, publish for the information of the public a notice in the Gazette advertising the rate as affected by the substitution and the goods to which the rate as so affected is to apply.
CUSTOMS TARIFF ACT 1987 - SECT 27
Duty where goods consist of certain containers and certain contentsSECT
27. Where: (a) goods consist of a container and the contents of the container; (b) those contents would, if they were manufactured or produced in Australia, be subject to duty of Excise under the Excise Tariff Act 1921; and (c) under the Interpretation Rules, the tariff classification under which the goods are classified is the tariff classification under which the container would be classified if it were imported separately; the duty in respect of the goods shall be equal to the sum of the amount of the duty (if any) that would be payable in respect of the container if it were imported separately and the amount of the duty (if any) that would be payable in respect of the contents if they were imported separately.
CUSTOMS TARIFF ACT 1987 - PART III
PART III - MISCELLANEOUS
CUSTOMS TARIFF ACT 1987 - SECT 28
RepealSECT
28. (1) Each of the Acts referred to in Schedule 6, and any Act passed in 1987, to the extent only that it amends an Act so referred to, is repealed. < (2) Notwithstanding that goods were imported into Australia before the day, duties of Customs are not payable in respect of those goods under an Act repealed by this Act if duties of Customs are imposed on those goods by section 21.
< (3) Subject to subsection (4), the Acts repealed by subsection (1) as in force immediately before the commencement day shall be deemed to have been amended in accordance with Customs Tariff Proposals introduced into the House of Representatives in 1987.
< (4) If, before 1 April 1988, either House of the Parliament, in pursuance of a motion upon notice, passes a resolution that subsection (3) is not to apply to Customs Tariff Proposals referred to in that subsection and specified in the resolution, that subsection does not apply to the Proposals so specified.
CUSTOMS TARIFF ACT 1987 - SECT 29
TransitionalSECT
29. Where: (a) goods were imported into Australia, and first entered for home consumption, before the commencement day; (b) the goods are again entered for home consumption on or after the commencement day so that duties of Customs are imposed on the goods under section 21; and (c) because of section 132 of the Customs Act 1901, the rate of duty in respect of the goods is the rate in force when the goods were first entered for home consumption; the duty in respect of the goods is the duty that would have been payable in respect of the goods if this Act had not been enacted.
CUSTOMS TARIFF ACT 1987 No. 82 of 1987
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - TABLE OF PROVISIONS TABLE
TABLE OF PROVISIONS PART I-PRELIMINARY Section 1. Short title 2. Commencement
3. General administration of Act
4. Incorporation of Customs Act
5. Interpretation
6. Headings in Schedule 3
7. Items in Schedule 4
8. Items in Schedule 5
9. Tariff classification
10. Rules for classifying goods under Schedule 3
11. Application of Schedule 4
12. Application of Schedule 5
13. Rates of duty-ad valorem duties
14. Rates of duty-certain words etc. deemed rates
15. Rates of duty-alternative rates
16. Rates of duty-phasing rates
17. Classes of countries and places in relation to which special rates apply
18. Goods the produce or manufacture of country
19. Application of rates of duty in relation to countries and places
20. Application of quota signs in relation to countries and places
PART II-DUTIES OF CUSTOMS
21. Imposition of duties
22. Rates of duty
23. Quota rates of duty
24. Rates for goods with constituents etc.
25. Concessional rates of duty
26. Indexation of rates of duty
27. Duty where goods consist of certain containers and certain contents
PART III-MISCELLANEOUS
28. Repeal
29. Transitional
SCHEDULE 1
Classes of countries and places in relation to which special rates apply
SCHEDULE 2
General Rules for the Interpretation of the Harmonized System
SCHEDULE 3
Classification of goods and general and special rates of duty
SCHEDULE 4
Concessional rates of duty
SCHEDULE 5
Quota rates of duty
SCHEDULE 6
Repealed Acts #ADD 6:12:1994
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - LONG TITLE SECT
An Act relating to duties of Customs
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - PART I
PART I-PRELIMINARY
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 1
Short titleSECT
(Assented to 5 June 1987) 1. This Act may be cited as the Customs Tariff Act 1987. (Minister's second reading speech made in- House of Representatives on 2 April 1987 Senate on 5 May 1987)
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 2
CommencementSECT
2. This Act commences on a day to be fixed by Proclamation.
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 3
General administration of ActSECT
3. The Comptroller has the general administration of this Act.
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 4
Incorporation of Customs ActSECT
4. The Customs Act 1901 is incorporated, and shall be read as one, with this Act.
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 5
InterpretationSECT
5. (1) In this Act, unless the contrary intention appears: "abbreviation", in relation to a country or place, means the abbreviation specified in Schedule 1 opposite to the name of that country or place; "amount of duty" includes no duty; "Chapter" means a Chapter of a Section of Schedule 3; "column" means a column of a Schedule; "commencement day" means the day on which this Act commences; "constituent", in relation to goods, includes: (a) a part, a component, and an ingredient, of the goods; and (b) an accessory for the goods; "Convention" means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983; "dash" means the symbol "-"; "Developing Country" means: (a) a country that is a Developing Country under paragraph 17 (b); or (b) a place that is to be treated as a Developing Country under paragraph 17 (c); "duty" means a duty of Customs imposed by section 21; "excise tariff item" means an item, subitem, paragraph or subparagraph in the Schedule to the Excise Tariff Act 1921; "Forum Island Country" means a country that is a Forum Island Country under paragraph 17 (a); "general rate" means a rate of duty, other than a rate that applies in relation to a Preference Country under section 19; "heading" means a heading in Schedule 3; "Interpretation Rules" means the General Rules for the Interpretation of the Harmonized System provided for by the Convention, being the rules a copy of the English text of which is set out in Schedule 2; "Preference Country" means: (a) New Zealand; (b) Papua New Guinea; (c) a Forum Island Country; (d) a Developing Country; or (e) Canada; "presented", in relation to goods, means imported into Australia; "quota sign" means the abbreviation and figure "Sch.5"; "rate column" means: (a) the third column of Schedule 3; (b) the third column of Schedule 4; or (c) the third column of Schedule 5; "subheading" means a subheading of a heading; "Tariff instrument" means: (a) a Customs Tariff Proposal introduced (whether before or after the commencement of this Act) into the House of Representatives; (b) a notice published (whether before or after the commencement of this Act) in accordance with section 273EA of the Customs Act 1901; or (c) an order, a by-law or a determination made (whether before or after the commencement of this Act) under the Customs Act 1901. (2) In Schedule 3, unless the contrary intention appears, "Section" means a Section of Schedule 3.
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 6
Headings in Schedule 3SECT
6. (1) In Schedule 3: (a) either: (i) 4 digits in the first column; or (ii) 8 digits in the first column not opposite to a dash or dashes in the second column; indicate the beginning of a heading; and (b) 5, 6, 7 or 8 digits in the first column opposite to a dash or dashes in the second column indicate the beginning of a subheading of the heading in which the digits appear. (2) Where a subheading appears immediately before a subheading beginning with the same sequence of digits as the first-mentioned subheading followed by a digit or digits, the first-mentioned subheading shall be taken to be subdivided into the second-mentioned subheading and the other subheading, or subheadings: (a) beginning with that sequence followed by a digit or digits; and (b) whose second column begins with the same number of dashes as the second-mentioned subheading.
(3) For the purposes of this Act: (a) a heading may be referred to by the word "heading" followed by the digits with which the heading begins; and (b) a subheading of a heading may be referred to by the word "subheading" followed by the digits with which the subheading begins.
(4) In the Table in section 26, in Schedule 3, 4 or 5 or in any Act that amends, or in any Tariff instrument that relates to, that Table or Schedule 3, 4 or 5: (a) a heading may be referred to by the digits with which the heading begins; and (b) a subheading of a heading may be referred to by the digits with which the subheading begins.
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 7
Items in Schedule 4SECT
7. (1) In Schedule 4, a number, or a number and letter, in the first column indicates the beginning of an item. (2) For the purposes of this Act, an item in Schedule 4 may be referred to by the word "item" followed by the number, or the number and letter, with which the item begins.
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 8
Items in Schedule 5SECT
8. (1) In Schedule 5: (a) a number in the first column indicates the beginning of an item; and (b) a number and letter in the first column indicate the beginning of a subitem of the item in which the number and letter appear. (2) For the purposes of this Act: (a) an item in Schedule 5 may be referred to by the word "item" followed by the number with which the item begins; and (b) a subitem of an item in Schedule 5 may be referred to by the word "subitem" followed by the number and letter with which the subitem begins.
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 9
Tariff classificationSECT
9. A reference in this Act to the tariff classification under which goods are classified is a reference to the heading or subheading: (a) in whose third column a rate of duty or the quota sign is set out; and (b) under which the goods are classified.
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 10
Rules for classifying goods under Schedule 3SECT
10. (1) The Interpretation Rules shall be used for ascertaining the tariff classification under which goods are classified. (2) Where the letters "NSA" are specified in relation to a description of goods in the second column of a subheading of a heading, the goods described do not include any goods prima facie classified under a preceding subheading of that heading whose second column begins with the same number of dashes as the first-mentioned subheading.
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 11
Application of Schedule 4SECT
11. (1) Subject to subsection (2), an item in Schedule 4 applies to goods if the goods are described in the second column of that item. (2) If goods are described in the second column of 2 or more items in Schedule 4, the item in that Schedule that applies to the goods is the item under which the least amount of duty would be payable in respect of the goods or, if there are 2 or more such items, the last occurring such item.
(3) For the purposes of Schedule 4: (a) goods shall be taken to serve similar functions to other goods if, and only if, they would serve similar functions to the other goods for the purposes of Part XVA of the Customs Act 1901; (b) goods shall not be taken to have been produced in Australia unless, for the purposes of that Part, they would be taken to have been produced in Australia; and (c) a person shall be taken to be capable of producing goods in the normal course of business if, and only if, the person would, for the purposes of that Part, be taken to be so capable.
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 12
Application of Schedule 5SECT
12. (1) An item in Schedule 5 applies to goods if the goods are described in the second column of that item. (2) A subitem in Schedule 5 applies to goods if: (a) the item in which the subitem is included applies to the goods; and (b) the goods are described in the second column of that subitem.
(3) In ascertaining whether goods are described in the second column of an item or subitem in Schedule 5, regard shall be had to the notes to that Schedule.
(4) Unless the contrary intention appears, any word or phrase used in an item in Schedule 5 has the same meaning as it would have if it were used in any heading or subheading specified in the Table in that item.
(5) Where the letters "NSA" are specified in relation to a description of goods in the second column of a subitem of an item in Schedule 5, the goods described do not include any goods to which a preceding subitem of that item applies.
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 13
Rates of duty-ad valorem dutiesSECT
13. (1) Unless the contrary intention appears, where, in Schedule 3, 4 or 5, reference is made to a percentage in relation to goods or in relation to a part, component or ingredient of goods, the reference is to that percentage of the value of the goods, or of that part, component or ingredient of the goods, as the case may be. (2) The value of any goods for the purposes of this Act is, unless the contrary intention appears, the customs value of the goods ascertained or determined in accordance with Division 2 of Part VIII of the Customs Act 1901.
(3) The value of a part, component or ingredient of any goods for the purposes of this Act is, unless the contrary intention appears, such proportion of the value of the goods as the Comptroller determines.
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 14
Rates of duty-certain words etc. deemed ratesSECT
14. (1) Where the word "Free" is set out in section 22, 23 or 25 or in a rate column, that word shall, unless the contrary intention appears, be deemed to be a rate of duty. (2) Any words, or words and figures, set out in a rate column, being words, or words and figures, that enable the duty to be ascertained in respect of goods (whether by reference to a rate or rates of duty or otherwise) shall, unless the contrary intention appears, be deemed to be a rate of duty.
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 15
Rates of duty-alternative ratesSECT
15. Where: (a) 2 rates of duty are set out in the third column of the tariff classification under which goods are classified or 2 rates of duty are set out in the third column of a subitem in Schedule 5 that applies to goods; and (b) the second occurring rate is expressed to apply if it is lower, or is expressed to apply if it is higher, than the other rate; the second occurring rate applies only where an amount of duty ascertained in respect of those goods by reference to that rate is less, or is greater, as the case may be, than the duty ascertained in respect of those goods by reference to that other rate.
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 16
Rates of duty-phasing ratesSECT
16. (1) For the purposes of this section, a rate of duty set out in: (a) the third column of a tariff classification under which goods are classified; (b) the third column of an item in Schedule 4 that applies to goods; or (c) the third column of a subitem in Schedule 5 that applies to goods; has effect from a specified date if that date preceded by the word "From" is specified in: (d) the second column of that tariff classification; (e) the second column of that item in Schedule 4; or (f) the second column of that subitem in Schedule 5; as the case may be, in relation to the rate.
(2) For the purposes of this Act, where a rate of duty set out in: (a) the third column of a tariff classification under which goods are classified; (b) the third column of an item in Schedule 4 that applies to goods; or (c) the third column of a subitem in Schedule 5 that applies to goods; has effect from a specified date, that rate shall only be taken to be so set out, and any rate not having effect from that date shall be taken not to be so set out, when ascertaining duty in respect of the goods, or goods that are part of the goods, entered for home consumption on or after that date and not on or after any later date from which a rate so set out has effect.
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 17
Classes of countries and places in relation to which special rates applySECT
17. For the purposes of this Act: (a) a country specified in column 1 of Part I of Schedule 1 is a Forum Island Country; (b) a country specified in column 1 of Division 1 of Part II of Schedule 1 is a Developing Country; and (c) a place specified in column 1 of Division 2 of Part II of Schedule 1 shall be treated as a Developing Country.
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 18
Goods the produce or manufacture of countrySECT
18. For the purposes of this Act, goods are the produce or manufacture of a country or place if, and only if, they are, under section 151 of the Customs Act 1901, the produce or manufacture of the country or place for the purposes of that Act.
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 19
Application of rates of duty in relation to countries and placesSECT
19. (1) Subject to this section, for the purposes of this Act: (a) a rate of duty set out in a rate column applies in relation to New Zealand if "NZ" is specified in relation to the rate; (b) a rate of duty so set out applies in relation to Papua New Guinea if "PNG" is specified in relation to the rate; (c) a rate of duty so set out applies in relation to every Forum Island Country if "FI" is specified in relation to the rate; (d) a rate of duty so set out applies in relation to every Developing Country if "DC" is specified in relation to the rate; (e) a rate of duty so set out applies in relation to a particular Forum Island Country or Developing Country, if its name, or the abbreviation for it, is specified in relation to the rate; and (f) a rate of duty so set out applies in relation to Canada if "CAN" is specified in relation to the rate. (2) A rate of duty set out in a rate column in relation to which "FI" or "DC" is specified does not apply in relation to a Forum Island Country or a Developing Country if those letters are followed by a phrase that begins with the word "except" and contains its name or the abbreviation for it.
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 20
Application of quota signs in relation to countries and placesSECT
20. (1) Subject to subsection (2), for the purposes of this Act: (a) the quota sign set out in a rate column applies in relation to New Zealand if "NZ" is specified in relation to the sign; (b) the quota sign so set out applies in relation to Papua New Guinea if "PNG" is specified in relation to the sign; (c) the quota sign so set out applies in relation to every Forum Island Country if "FI" is specified in relation to the sign; (d) the quota sign so set out applies in relation to every Developing Country if "DC" is specified in relation to the sign; (e) the quota sign so set out applies in relation to a particular Forum Island Country or Developing Country if its name, or the abbreviation for it, is specified in relation to the sign; and (f) the quota sign set out in a rate column applies in relation to Canada if "CAN" is specified in relation to the sign. (2) Where "FI" or "DC" is specified in relation to the quota sign set out in a rate column, the sign does not apply in relation to a particular Forum Island Country or Developing Country if those letters are followed by a phrase that begins with the word "except" and contains its name or the abbreviation for it.
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - PART II
PART II-DUTIES OF CUSTOMS
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 21
Imposition of dutiesSECT
21. (1) Duties of Customs are imposed, in accordance with this Act, on: (a) goods imported into Australia on or after the commencement day; and (b) goods: (i) imported into Australia before the commencement day; and (ii) entered, or again entered, for home consumption on or after the commencement day.
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 22
Rates of dutySECT
22. Subject to sections 23, 24, 25, 27 and 29, the duty in respect of goods shall be ascertained: (a) where the goods are not the produce or manufacture of a Preference Country-by reference to the general rate set out in the third column of the tariff classification under which the goods are classified; (b) where the goods are the produce or manufacture of a Preference Country, other than Canada, by reference to: (i) where a rate of duty that applies in relation to the Preference Country is set out in the third column of the tariff classification under which the goods are classified-that rate of duty; or (ii) in any other case-Free; or (c) where the goods are the produce or manufacture of Canada, by reference to: (i) where a rate of duty that applies in relation to Canada is set out in the third column of the tariff classification under which the goods are classified-that rate of duty; or (ii) in any other case-the general rate of duty set out in the third column of that tariff classification.
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 23
Quota rates of dutySECT
23. (1) Subject to sections 24, 25, 27 and 29, where the quota sign is set out in the third column of the tariff classification under which goods are classified and the sign does not apply, under section 20, to a Preference Country, the duty in respect of the goods shall be ascertained: (a) where the goods are not the produce or manufacture of a Preference Country-by reference to the general rate set out in the third column of the subitem in Schedule 5 that applies to the goods; (b) where the goods are the produce or manufacture of a Preference Country, other than Canada, by reference to: (i) where a rate of duty that applies in relation to the Preference Country is set out in the third column of the subitem in Schedule 5 that applies to the goods-that rate of duty; or (ii) in any other case-Free; or (c) where the goods are the produce or manufacture of Canada, by reference to: (i) where a rate of duty that applies in relation to Canada is set out in the third column of the subitem in Schedule 5 that applies to the goods-that rate of duty; or (ii) in any other case-the general rate set out in the third column of that subitem. (2) Subject to sections 24, 25, 27 and 29, where the quota sign is set out in the third column of the tariff classification under which goods the produce or manufacture of a Preference Country are classified and the sign applies, under section 20, in relation to that Preference Country, the duty in respect of the goods shall be ascertained by reference to the rate of duty that applies in relation to the Preference Country that is set out in the third column of the subitem in Schedule 5 that applies to the goods.
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 24
Rates for goods with constituents etc.SECT
24. (1) Subject to sections 25, 27 and 29, where the tariff classification under which goods are classified contains 2 or more phrases that describe goods, being phrases each of which begins with the words "In respect of", the duty in respect of the first-mentioned goods is: (a) where the first-mentioned goods have as constituents goods to which 2 or more of the phrases relate-the sum of the amounts of the duty, as ascertained in accordance with subsection (3), in respect of each of the goods to which those phrases respectively relate; or (b) where the first-mentioned goods are, or have as constituents, goods to which only one phrase relates-the amount of duty, as ascertained in accordance with subsection (3), in respect of the goods to which that phrase relates. (2) Where the words "In respect of remainder" appear in a tariff classification under which goods are classified, those words constitute a phrase for the purposes of this section and the word "remainder" appearing in that phrase shall be taken to be a description of: (a) all goods that can be constituents of goods that can be classified under the tariff classification; and (b) all goods that can be classified under the tariff classification; other than goods to which another phrase contained in that tariff classification relates.
(3) The duty in respect of goods to which a phrase referred to in subsection (1) relates ascertained in accordance with sections 22 and 23 shall be ascertained as if: (a) the tariff classification under which the goods are classified were the tariff classification that contains that phrase; and (b) the rate of duty, rates of duty, quota sign, or quota signs, specified in the third column of that tariff classification in relation to the goods to which that phrase relates were the only rate, rates, quota sign, or quota signs set out in that tariff classification.
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 25
Concessional rates of dutySECT
25. (1) Subject to sections 27 and 29, where an item in Schedule 4 applies to goods and the amount of duty applicable to the goods under that item is less than the amount of duty ascertained in respect of the goods in accordance with sections 22, 23 and 24 that, but for this section, would be payable in respect of the goods, then the duty payable under this Act in respect of the goods is the amount of duty applicable to the goods under that item. (2) For the purposes of subsection (1), the amount of duty applicable to goods under an item in Schedule 4 is an amount of duty ascertained: (a) where the goods are not the produce or manufacture of a Preference Country-by reference to the general rate set out in the third column of that item; (b) where the goods are the produce or manufacture of a Preference Country, other than Canada, by reference to: (i) where a rate of duty that applies in relation to the Preference Country is set out in the third column of that item-that rate of duty; or (ii) in any other case-Free; or (c) where the goods are the produce or manufacture of Canada, by reference to: (i) where a rate of duty that applies in relation to Canada is set out in the third column of that item-that rate of duty; or (ii) in any other case-the general rate set out in the third column of that item.
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 26
Indexation of rates of dutySECT
26. (1) Where, because of section 6A of the Excise Tariff Act 1921, that Act has effect as if for the rate of duty set out in an excise tariff item specified in column 2 of the following Table (in this subsection called the "original rate") there were substituted on a particular day another rate of duty (in this subsection called the "substituted rate"), this Act has effect as if for each amount of money specified in each rate of duty set out in the third column of the heading or subheading specified in column 1 of that Table opposite to that excise tariff item there were substituted on that day an amount equal to the sum of: (a) the amount specified; and (b) the difference between the amount in the substituted rate and the amount in the original rate: TABLE ------------------------------------------------------------------------------ -- Column 1 Column 2 Column 1 Column 2 Customs Excise Customs Excise subheading item subheading item ------------------------------------------------------------------------------ -- 2203.00.11 1C 2403.10.10 8 2203.00.19 1D 2403.10.90 6 2207.10.00 2O 2403.99.20 9 2207.20.00 2O 2403.99.90 6 2208.20.11 2A 2707.50.10 11 (B) (3) 2208.20.19 2A 2710.00.20 11 (E) 5 2208.30.10 2D 2710.00.30 11 (E) 1 2208.30.90 2D 2710.00.40 11 (D) 2208.40.10 2F 2710.00.51 11 (a) (3) (a) 2208.40.90 2F 2710.00.52 11 (A) (3) (b) 2208.50.10 2 (H) (2) 2208.50.90 2 (H) (2) 2402.10.00 7 2402.20.00 8 ------------------------------------------------------------------------------ -- (2) Where, because of section 6A of the Excise Tariff Act 1921, that Act has effect as if for the rate of duty set out in Excise Tariff item 6 (in this subsection called the "original rate") there were substituted on a particular day another rate of duty (in this subsection called the "substituted rate"), this Act has effect as if for each amount of money specified in each rate of duty set out in the third column of item 35D in Part III of Schedule 4 there were substituted on that day an amount equal to the sum of: (a) the amount specified; and (b) the difference between the amount in the substituted rate and the amount in the original rate.
(3) Where, under this section, this Act has effect as if, on a particular day, another amount were substituted for an amount specified in a rate of duty, the substitution, in so far as it affects duty payable in relation to goods, has effect in relation to goods entered for home consumption on or after that day.
(4) Where, under this section, this Act has effect as if, on a particular day, another amount were substituted for an amount specified in a rate of duty, the Comptroller shall, on or as soon as practicable after that day, publish for the information of the public a notice in the Gazette advertising the rate as affected by the substitution and the goods to which the rate as so affected is to apply.
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 27
Duty where goods consist of certain containers and certain contentsSECT
27. Where: (a) goods consist of a container and the contents of the container; (b) those contents would, if they were manufactured or produced in Australia, be subject to duty of Excise under the Excise Tariff Act 1921; and (c) under the Interpretation Rules, the tariff classification under which the goods are classified is the tariff classification under which the container would be classified if it were imported separately; the duty in respect of the goods shall be equal to the sum of the amount of the duty (if any) that would be payable in respect of the container if it were imported separately and the amount of the duty (if any) that would be payable in respect of the contents if they were imported separately.
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - PART III
PART III-MISCELLANEOUS
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 28
RepealSECT
28. (1) The Acts referred to in Schedule 6 and any Act, or Acts, passed in 1987 that amend an Act so referred to are repealed. (2) Notwithstanding that goods were imported into Australia before the commencement day, duties of Customs are not payable in respect of those goods under an Act repealed by this Act if duties of Customs are imposed on those goods by section 21.
(3) Subject to subsection (4), the Acts repealed by subsection (1) as in force immediately before the commencement day shall be deemed to have been amended in accordance with Customs Tariff Proposals introduced into the House of Representatives in 1987.
(4) If, before 1 April 1988, either House of the Parliament, in pursuance of a motion upon notice, passes a resolution that subsection (3) is not to apply to Customs Tariff Proposals referred to in that subsection and specified in the resolution, that subsection does not apply to the Proposals so specified.
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 29
TransitionalSECT
29. Where: (a) goods were imported into Australia, and first entered for home consumption, before the commencement day; (b) the goods are again entered for home consumption on or after the commencement day so that duties of Customs are imposed on the goods under section 21; and (c) because of section 132 of the Customs Act 1901, the rate of duty in respect of the goods is the rate in force when the goods were first entered for home consumption; the duty in respect of the goods is the duty that would have been payable in respect of the goods if this Act had not been enacted.
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SCHEDULE 1 SCH
SCHEDULE 1 Section 17 CLASSES OF COUNTRIES AND PLACES IN RELATION TO WHICH SPECIAL RATES APPLY PART I FORUM ISLAND COUNTRIES Countries that are Forum Island Countries ------------------------------------------------------------------------------ -- Column 1 Column 2 Country Abbreviation ------------------------------------------------------------------------------ -- Cook Islands ....................................... COOK Fiji ............................................... Kiribati ........................................... KIRI Nauru .............................................. NAUR Niue ............................................... Solomon Islands .................................... SOLO Tonga .............................................. TNGA Tuvalu ............................................. TUVA Vanuatu ............................................ VANU Western Samoa ...................................... WSAM PART II DEVELOPING COUNTRIES DIVISION 1 Countries that are Developing Countries ------------------------------------------------------------------------------ -- Column 1 Column 2 Country Abbreviation ------------------------------------------------------------------------------ -- Afghanistan ....................................... AFGH Albania ........................................... ALBA Algeria ........................................... ALGR Angola ............................................ ANGO Antigua and Barbuda ................................ AGUA Argentina ......................................... ARGE Bahamas ............................................ BAHA Barbados ........................................... BARB Bahrain ........................................... BHRN Bangladesh ........................................ BADE Belize ............................................. BELE Benin ............................................. BENR Bhutan ............................................ BHUT Bolivia ........................................... BOLI Botswana .......................................... BOTS Brazil ............................................ BRAZ Brunei Darrusalam .................................. BRUN Bulgaria .......................................... BULG Burkina Faso ...................................... BURK Burma ............................................. BURM Burundi ........................................... BRND Cameroon .......................................... FCAM Cape Verde ........................................ CVER Central African Republic .......................... CEAR Chad .............................................. Chile ............................................. CHLE China, People's Republic of ....................... CHIN Colombia .......................................... COMB Comoros ........................................... CMRO Congo ............................................. COBR Costa Rica ........................................ COST Cuba .............................................. Cyprus ............................................. CYPR Djibouti .......................................... DJIB Dominica ........................................... DMCA Dominican Republic ................................ DOMI Ecuador ........................................... ECUA Egypt ............................................. EGYP El Salvador ....................................... SALV Equatorial Guinea ................................. EGUI Ethiopia .......................................... ETHI Gabon ............................................. GABO Gambia ............................................. GAMB Ghana .............................................. GHAN Grenada ............................................ GNDA Guatamala ......................................... GMLA Guinea ............................................ GUIN Guinea-Bissau ..................................... BGUI Guyana ............................................. GUYA Haiti ............................................. HAIT Honduras .......................................... HDRS India ............................................. INIA Indonesia ......................................... INDO Iran .............................................. PSIA Iraq .............................................. Israel ............................................ ISRA Ivory Coast ....................................... IVOR Jamaica ............................................ JMCA Jordan ............................................ JORD Kampuchea ......................................... KAMP Kenya .............................................. KENY Korea, Democratic People's Republic of ............ KRDR Korea, Republic of ................................ RKOR Kuwait ............................................ KUWA Lao People's Democratic Republic .................. LAOS Lebanon ........................................... LEBA Lesotho ........................................... LESO Liberia ........................................... LIBE Libyan Arab Jamahiriya ............................ LBYA Madagascar ........................................ MASY Malaysia ........................................... MLAY Malawi ............................................ MLWI Maldives ........................................... MLDV Mali .............................................. Malta .............................................. MLTA Mauritania ........................................ MRTN Mauritius .......................................... MAUS Mexico ............................................ MEXI Mongolia .......................................... MNGL Morocco ........................................... MORO Mozambique ........................................ MOZA Nepal ............................................. NEPA Nicaragua ......................................... NICA Niger ............................................. NIGE Nigeria ............................................ NGRA Northern Marianas ................................. TTPI Oman .............................................. Pakistan .......................................... PAKI Panama ............................................ PNMA Paraguay .......................................... PRGY Peru .............................................. Philippines ....................................... PHIL Qatar ............................................. QATA Romania ........................................... ROUM Rwanda ............................................ RWAN St Christopher and Nevis ........................... STCN St Lucia ........................................... STLU St Vincent and the Grenadines ...................... STVI Sao Tome and Principe ............................. SAOT Saudi Arabia ...................................... SAUD Senegal ........................................... SENE Seychelles ......................................... SEYC Sierra Leone ....................................... SLEO Singapore .......................................... SING Somalia ........................................... SOML Sri Lanka .......................................... SRIL Sudan ............................................. SUDA Suriname .......................................... SRNM Swaziland ......................................... SWZI Syrian Arab Republic .............................. SYRI Tanzania ........................................... TANZ Thailand .......................................... THAI Togo .............................................. Trinidad and Tobago ................................ TRIN Tunisia ........................................... TUNI Turkey ............................................ TURK Uganda ............................................. UGAN United Arab Emirates (Abu Dhabi, Dubai, Sharjah, Ajman, Umm al Qaiwain, Fujairah, Ras al Khaimah) .. UAEM Uruguay ........................................... URUG Venezuela ......................................... VENZ Vietnam ........................................... VIET Yemen Arab Republic ............................... ARYE Yemen, People's Democratic Republic of ............ PYEM Yugoslavia ........................................ YUGO Zaire ............................................. ZAIR Zambia ............................................ ZMBA Zimbabwe .......................................... ZIMB DIVISION 2 Places treated as Developing Countries ------------------------------------------------------------------------------ -- Column 1 Column 2 Place Abbreviation ------------------------------------------------------------------------------ -- American Samoa .................................... SAMO Anguilla ........................................... ANGA Bermuda ............................................ BMDA British Indian Ocean Territory ..................... BIOT British Virgin Islands ............................. BVIR Cayman Islands ..................................... CAYM Falkland Islands and Dependencies .................. FALK French Polynesia .................................. PLYN Gibraltar .......................................... GIBR Guam .............................................. Hong Kong .......................................... HONG Johnston Island ................................... JSIS Macao ............................................. MACA Midway Islands .................................... MIDW Montserrat ......................................... MONT Netherlands Antilles .............................. ANTI New Caledonia ..................................... NCAL Pitcairn Island .................................... PITC St Helena .......................................... STHE St Pierre and Miquelon ............................ PIER Taiwan Province ................................... TAIW Tokelau Islands ................................... TOKI Trust Territory of the Pacific Islands ............ TTPI Turks and Caicos Islands ........................... TRCA Virgin Islands of the United States ............... VIRG Wake Island ....................................... WAKE Wallis and Futuna Islands ......................... WALL Western Sahara .................................... SARA
34 rs. No. 68, 1988 rep. No. 27, 1989 34A, 34M rep. No. 68, 1988 34P, 34Q, 34V ad. No. 68, 1988 rep. No. 27, 1989 60 rs. No. 68, 1988 rep. No. 60, 1988 60A rs. No. 68, 1988 rep. No. 60, 1988 60D, 60E ad. No. 68, 1988 rep. No. 60, 1988 60M rep. No. 68, 1988 60V ad. No. 68, 1988 rep. No. 60, 1988 61 (61A, 61V) ad. No. 147, 1987 rs. No. 68, 1988 rep. No. 99, 1993 61V ad. No. 147, 1987 rs. No. 68, 1988 rs. No. 236, 1992 rep. No. 99, 1993 #ADD 20:2:1996
CUSTOMS TARIFF ACT 1987 - TABLE OF PROVISIONS TABLE
TABLE OF PROVISIONS PART I - PRELIMINARY Section 1. Short title 2. Commencement 3. General administration of Act 4. Incorporation of Customs Act 5. Definitions 6. Headings in Schedule 3 7. Items in Schedule 4 9. Tariff classification 10. Rules for classifying goods under Schedule 3 11. Application of Schedule 4 13. Rates of duty - ad valorem 14. Rates of duty - certain words etc. deemed rates 15. Rates of duty - alternative rates 16. Rates of duty - phasing rates 17. Classes of countries and places in relation to which special rates apply 18. Goods the produce or manufacture of country 19. Application of rates of duty in relation to countries and places PART II - DUTIES OF CUSTOMS 21. Imposition of duties 22. Rates of duty 24. Rates for goods with constituents etc. 25. Concessional rates of duty 26. Indexation of rates of duty 27. Duty where goods consist of certain containers and certain contents PART III - MISCELLANEOUS 28. Repeal 29. Transitional SCHEDULE 1 (not incorporated) Classes of countries and places in relation to which special rates apply SCHEDULE 2 (not incorporated) General Rules for the Interpretation of the Harmonized System SCHEDULE 3 (not incorporated) Classification of goods and general and special rates of duty SCHEDULE 4 (not incorporated) Concessional rates of duty SCHEDULE 5 (not incorporated) Quota rates of duty SCHEDULE 6 (not incorporated) Repealed Acts
CUSTOMS TARIFF ACT 1987 - LONG TITLE SECT
An Act relating to duties of Customs
CUSTOMS TARIFF ACT 1987 - PART I
PART I - PRELIMINARY
CUSTOMS TARIFF ACT 1987 - SECT 1
Short titleSECT
1. This Act may be cited as the Customs Tariff Act 1987.*1* SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .
CUSTOMS TARIFF ACT 1987 - SECT 2
CommencementSECT
2. This Act commences on a day to be fixed by Proclamation.*1* SEE NOTES TO FIRST ARTICLE OF THIS CHAPTER .
CUSTOMS TARIFF ACT 1987 - SECT 3
General administration of ActSECT
3. The Chief Executive Officer of Customs has the general administration of this Act.
CUSTOMS TARIFF ACT 1987 - SECT 4
Incorporation of Customs ActSECT
4. The Customs Act 1901 is incorporated, and shall be read as one, with this Act.
CUSTOMS TARIFF ACT 1987 - SECT 5
DefinitionsSECT
5. (1) In this Act, unless the contrary intention appears: "abbreviation", in relation to a country or place, means the abbreviation specified in Schedule 1 opposite to the name of that country or place; "amount of duty" includes no duty; "CEO" means the Chief Executive Officer of Customs: "Chapter" means a Chapter of a Section of Schedule 3; "column" means a column of a Schedule; "commencement day" means the day on which this Act commences; "constituent", in relation to goods, includes: (a) a part, a component, and an ingredient, of the goods; and (b) an accessory for the goods; "Convention" means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983; "dash" means the symbol "-"; "Developing Country" means: (a) a country that is a Developing Country under paragraph 17 (b); or (b) a place that is to be treated as a Developing Country under paragraph 17 (c); "duty" means a duty of Customs imposed by section 21; "excise tariff item" means an item, subitem, paragraph or subparagraph in the Schedule to the Excise Tariff Act 1921; "Forum Island Country" means a country that is a Forum Island Country under paragraph 17 (a); "general rate" means a rate of duty, other than a rate that applies in relation to a Preference Country under section 19; "heading" means a heading in Schedule 3; "Interpretation Rules" means the General Rules for the Interpretation of the Harmonized System provided for by the Convention, being the rules a copy of the English text of which is set out in Schedule 2; "Preference Country" means: (a) New Zealand; (b) Papua New Guinea; (c) a Forum Island Country; (d) a Developing Country; or (e) Canada; "presented", in relation to goods, means imported into Australia; "rate column" means: (a) the third column of Schedule 3; or (b) the third column of Schedule 4; "subheading" means a subheading of a heading; "Tariff instrument" means: (a) a Customs Tariff Proposal introduced (whether before or after the commencement of this Act) into the House of Representatives; (b) a notice published (whether before or after the commencement of this Act) in accordance with section 273EA of the Customs Act 1901; or (c) an order, a by-law or a determination made (whether before or after the commencement of this Act) under the Customs Act 1901. (2) In Schedule 3, unless the contrary intention appears, "Section" means a Section of Schedule 3.
CUSTOMS TARIFF ACT 1987 - SECT 6
Headings in Schedule 3SECT
6. (1) In Schedule 3: (a) either: (i) 4 digits in the first column; or (ii) 8 digits in the first column not opposite to a dash or dashes in the second column; indicate the beginning of a heading; and (b) 5, 6, 7 or 8 digits in the first column opposite to a dash or dashes in the second column indicate the beginning of a subheading of the heading in which the digits appear. (2) Where a subheading appears immediately before a subheading beginning with the same sequence of digits as the first-mentioned subheading followed by a digit or digits, the first-mentioned subheading shall be taken to be subdivided into the second-mentioned subheading and the other subheading, or subheadings: (a) beginning with that sequence followed by a digit or digits; and (b) whose second column begins with the same number of dashes as the second-mentioned subheading.
(3) For the purposes of this Act: (a) a heading may be referred to by the word "heading" followed by the digits with which the heading begins; and (b) a subheading of a heading may be referred to by the word "subheading" followed by the digits with which the subheading begins.
(4) In the Table in section 26, in Schedule 3 or 4 or in any Act that amends, or in any Tariff instrument that relates to, that Table or Schedule 3 or 4: (a) a heading may be referred to by the digits with which the heading begins; and (b) a subheading of a heading may be referred to by the digits with which the subheading begins.
CUSTOMS TARIFF ACT 1987 - SECT 7
Items in Schedule 4SECT
7. (1) In Schedule 4, a number, or a number and letter, in the first column indicates the beginning of an item. (2) For the purposes of this Act, an item in Schedule 4 may be referred to by the word "item" followed by the number, or the number and letter, with which the item begins.
CUSTOMS TARIFF ACT 1987 - SECT 9
Tariff classificationSECT
9. A reference in this Act to the tariff classification under which goods are classified is a reference to the heading or subheading: (a) in whose third column a rate of duty is set out; and (b) under which the goods are classified.
CUSTOMS TARIFF ACT 1987 - SECT 10
Rules for classifying goods under Schedule 3SECT
10. (1) The Interpretation Rules shall be used for ascertaining the tariff classification under which goods are classified. (2) Where the letters "NSA" are specified in relation to a description of goods in the second column of a subheading of a heading, the goods described do not include any goods prima facie classified under a preceding subheading of that heading whose second column begins with the same number of dashes as the first-mentioned subheading.
CUSTOMS TARIFF ACT 1987 - SECT 11
Application of Schedule 4SECT
11. (1) Subject to subsection (2), an item in Schedule 4 applies to goods if the goods are described in the second column of that item. (2) If goods are described in the second column of 2 or more items in Schedule 4, the item in that Schedule that applies to the goods is the item under which the least amount of duty would be payable in respect of the goods or, if there are 2 or more such items, the last occurring such item.
(3) For the purposes of Schedule 4: (a) goods are to be taken to be substitutable goods in respect of other goods if, and only if, were those other goods the subject of an application for a Tariff Concession Order under Part XVA of the Customs Act 1901, the first-mentioned goods would be taken to be substitutable goods in relation to those other goods for the purposes of that Part; and (b) goods are taken to have been produced in Australia if, and only if, for the purposes of that Part, they would be taken to have been produced in Australia; and (c) goods are taken to have been produced, or to be capable of being produced, in the ordinary course of business if, and only if, for the purposes of that Part, they would be taken to be produced, or to be capable of being produced in the ordinary course of business.
(4) For the purposes of Schedule 4: (a) a reference to a Tariff Concession Order includes a reference: (i) to a commercial tariff concession order made under Part XVA of the Customs Act 1901 as in force immediately before the commencement of this subsection; and (ii) to a commercial tariff concession order made under that Part as continued in force by section 20 of the Customs Legislation (Tariff Concessions and Anti-Dumping) Amendment Act 1992; and (b) a reference to section 269Q of the Customs Act 1901 includes a reference: (i) to subsection 269C (1A) of the Customs Act 1901 as in force immediately before the commencement of this subsection; and (ii) to that subsection as continued in force by section 20 of the Customs Legislation (Tariff Concessions and Anti-Dumping) Amendment Act 1992.
CUSTOMS TARIFF ACT 1987 - SECT 13
Rates of duty - ad valoremSECT
13. (1) Unless the contrary intention appears, where, in Schedule 3 or 4, reference is made to a percentage in relation to goods or in relation to a part, component or ingredient of goods, the reference is to that percentage of the value of the goods, or of that part, component or ingredient of the goods, as the case may be. (2) The value of any goods for the purposes of this Act is, unless the contrary intention appears, the customs value of the goods ascertained or determined in accordance with Division 2 of Part VIII of the Customs Act 1901.
(3) The value of a part, component or ingredient of any goods for the purposes of this Act is, unless the contrary intention appears, such proportion of the value of the goods as the CEO determines.
CUSTOMS TARIFF ACT 1987 - SECT 14
Rates of duty - certain words etc. deemed ratesSECT
14. (1) Where the word "Free" is set out in section 19, 22 or 25 or in a rate column, that word shall, unless the contrary intention appears, be taken to be a rate of duty. (2) Any words, or words and figures, set out in a rate column, being words, or words and figures, that enable the duty to be ascertained in respect of goods (whether by reference to a rate or rates of duty or otherwise) shall, unless the contrary intention appears, be deemed to be a rate of duty.
CUSTOMS TARIFF ACT 1987 - SECT 15
Rates of duty - alternative ratesSECT
15. Where: (a) 2 rates of duty are set out in the third column of the tariff classification under which goods are classified; and (b) the second occurring rate is expressed to apply if it is lower, or is expressed to apply if it is higher, than the other rate; the second occurring rate applies only where an amount of duty ascertained in respect of those goods by reference to that rate is less, or is greater, as the case may be, than the duty ascertained in respect of those goods by reference to that other rate.
CUSTOMS TARIFF ACT 1987 - SECT 16
Rates of duty - phasing ratesSECT
16. (1) For the purposes of this section, a rate of duty set out in: (a) the third column of a tariff classification under which goods are classified; or (b) the third column of an item in Schedule 4 that applies to goods; has effect from a specified date if that date preceded by the word "From" is specified in: (c) the second column of that tariff classification; or (d) the second column of that item in Schedule 4; as the case may be, in relation to that rate. (2) For the purposes of this Act, where a rate of duty set out in: (a) the third column of a tariff classification under which goods are classified; or (b) the third column of an item in Schedule 4 that applies to goods; has effect from a specified date, that rate shall only be taken to be so set out, and any rate not having effect from that date shall be taken not to be so set out, when ascertaining duty in respect of the goods, or goods that are part of the goods, entered for home consumption on or after that date and not on or after any later date from which a rate so set out has effect.
CUSTOMS TARIFF ACT 1987 - SECT 17
Classes of countries and places in relation to which special rates applySECT
17. For the purposes of this Act: (a) a country specified in column 1 of Part I of Schedule 1 is a Forum Island Country; (b) a country specified in column 1 of Division 1 of Part II of Schedule 1 is a Developing Country; and (c) a place specified in column 1 of Division 2 of Part II of Schedule 1 shall be treated as a Developing Country.
CUSTOMS TARIFF ACT 1987 - SECT 18
Goods the produce or manufacture of countrySECT
18. For the purposes of this Act, goods are the produce or manufacture of a country or place if, and only if, they are, under Division 1A of Part VIII of the Customs Act 1901, the produce or manufacture of the country or place for the purposes of that Act.
CUSTOMS TARIFF ACT 1987 - SECT 19
Application of rates of duty in relation to countries and placesSECT
19. (1) Subject to this section, for the purposes of this Act: (a) a rate of duty set out in a rate column applies in relation to New Zealand if "NZ" is specified in relation to the rate; (b) a rate of duty so set out applies in relation to Papua New Guinea if "PNG" is specified in relation to the rate; (c) a rate of duty so set out applies in relation to every Forum Island Country if "FI" is specified in relation to the rate; (d) a rate of duty so set out applies in relation to every Developing Country if "DC" is specified in relation to the rate; (e) a rate of duty so set out applies in relation to a particular Forum Island Country or Developing Country, if its name, or the abbreviation for it, is specified in relation to the rate; and (f) a rate of duty so set out applies in relation to Canada if "CAN" is specified in relation to the rate. (1A) Where the general rate of duty having effect on a particular day after the commencement of this subsection in respect of goods referred to in a classification in Schedule 3 or an item in Schedule 4 is reduced: (a) the Canada rate having effect on and after that particular day in respect of such goods is, despite paragraph (1) (f), the Canada rate that applied immediately before that particular day reduced by the amount of the reduction of the general rate or reduced to Free, whichever is the lesser reduction; and (b) if a rate is specified in relation to "CAN" in that classification or item, the Canada rate as ascertained in accordance with paragraph (a) is to be taken, for all purposes of this Act, to be specified instead of the rate that is so specified.
(1B) Where the general rate of duty having effect on a particular day after the commencement of this subsection in respect of goods referred to in a classification in Schedule 3 or an item in Schedule 4 is reduced: (a) the Forum Island Country rate having effect on and after that particular day in respect of such goods is, despite paragraph (1) (c), the Forum Island Country rate that applied immediately before that particular day reduced by the amount of the reduction of the general rate or reduced to Free, whichever is the lesser reduction; and (b) if a rate is specified in relation to "FI" in that classification or item, the Forum Island Country rate as ascertained in accordance with paragraph (a) is to be taken, for all purposes of this Act, to be specified instead of the rate that is so specified.
(1C) Unless otherwise specified, the rate of duty in effect for Singapore, Taiwan Province, Hong Kong and the Republic of Korea on a particular day after 1 July 1992 in respect of goods referred to in a classification in Schedule 3 or an item in Schedule 4 is, despite paragraph (1) (d): (a) the DC rate having effect on 1 July 1992 in respect of such goods; or (b) if the general rate of duty having effect on that particular day in respect of such goods is a rate of duty lower than the rate referred to in paragraph (a) - that general rate of duty; and, for the purposes of (1) (e), the abbreviation for each of Singapore, Taiwan Province, Hong Kong and the Republic of Korea is taken to be specified in relation to the rate as so ascertained.
(1E) Despite the operation of paragraph 19 (1) (d), a rate of duty set out in a rate column applies in relation to each Developing Country or Place to be treated as a Developing Country, if: (a) its name, or the abbreviation for it, is set out in the following Table; and (b) "DCS" is specified in relation to that rate. TABLE Developing Countries Albania ALBA Algeria ALGR Angola ANGO Antigua and Barbuda AGUA Argentina ARGE Bahamas BAHA Barbados BARB Bahrain BHRN Belize BELE Bolivia BOLI Bosnia and Herzegovina BOHR Brazil BRAZ Brunei Darussalam BRUN Bulgaria BULG Cameroon FCAM Chile CHLE China, People's Republic of CHIN Colombia COMB Congo COBR Costa Rica COST Cote d'Ivoire IVOR Croatia CROA Cuba CUBA Cyprus CYPR Czech Republic CZEH Dominica DMCA Dominican Republic DOMI Ecuador ECUA Egypt EGYP El Salvador SALV Gabon GABO Ghana GHAN Grenada GNDA Guatemala GMLA Guyana GUYA Honduras HDRS Hungary HGRY India INIA Indonesia INDO Iran PSIA Iraq IRAQ Israel ISRA Jamaica JMCA Jordan JORD Kenya KENY Korea, Democratic People's Republic of KRDR Kuwait KUWA Lebanon LEBA Libyan Arab Jamahiriya LBYA Madagascar MASY Malaysia MLAY Malta MLTA Mauritius MAUS Mexico MEXI Mongolia MNGL Morocco MORO Nicaragua NICA Nigeria NGRA Oman OMAN Pakistan PAKI Panama PNMA Paraguay PRGY Peru PERU Philippines PHIL Poland POLA Qatar QATA Romania ROUM St Christopher and Nevis STCN St Lucia STLU St Vincent and the Grenadines STVI Saudi Arabia SAUD Senegal SENE Seychelles SEYC Slovak Republic SVAK Slovenia SLOV Sri Lanka SRIL Suriname SRNM Swaziland SWZI Syrian Arab Republic SYRI Thailand THAI Trinidad and Tobago TRIN Tunisia TUNI Turkey TURK United Arab Emirates (Abu Dhabi, Dubai, Sharjah, Ajman, Umm al Qaiwain, Fujairah, Ras al Khaimah) UAEM Uruguay URUG Venezuela VENZ Vietnam, Socialist Republic of VIET Zimbabwe ZIMB Places to be treated as Developing Countries Anguilla ANGA Bermuda BMDA British Indian Ocean Territory BIOT British Virgin Islands BVIR Cayman Islands CAYM Falkland Islands and Dependencies FALK Former Yugoslav Republic of Macedonia FYRM Gibraltar GIBR Johnston Island JSIS Macao MACA Midway Islands MIDW Montserrat MONT Netherlands Antilles ANTI St Helena STHE St Pierre and Miquelon PIER Turks and Caicos Islands TRCA Virgin Islands of the United States VIRG Wake Island WAKE
(2) A rate of duty set out in a rate column in relation to which "FI" or "DC" is specified does not apply in relation to a Forum Island Country or a Developing Country if: (a) those letters are followed by a phrase that begins with the word "except" and contains the name of that country or the abbreviation for it; or (b) another rate of duty is, or is to be taken to be, specified opposite the abbreviation for that country.
CUSTOMS TARIFF ACT 1987 - PART II
PART II - DUTIES OF CUSTOMS
CUSTOMS TARIFF ACT 1987 - SECT 21
Imposition of dutiesSECT
21. (1) Duties of Customs are imposed, in accordance with this Act, on: (a) goods imported into Australia on or after the commencement day; and (b) goods: (i) imported into Australia before the commencement day; and (ii) entered, or again entered, for home consumption on or after the commencement day.
CUSTOMS TARIFF ACT 1987 - SECT 22
Rates of dutySECT
22. Subject to sections 24, 25, 27 and 29, the duty in respect of goods shall be ascertained: (a) where the goods are not the produce or manufacture of a Preference Country - by reference to the general rate set out in the third column of the tariff classification under which the goods are classified; (b) where the goods are the produce or manufacture of a Preference Country, other than Canada, by reference to: (i) where a rate of duty that applies in relation to the Preference Country is set out in the third column of the tariff classification under which the goods are classified - that rate of duty; or (ii) in any other case - Free; or (c) where the goods are the produce or manufacture of Canada, by reference to: (i) where a rate of duty that applies in relation to Canada is set out in the third column of the tariff classification under which the goods are classified - that rate of duty; or (ii) in any other case - the general rate of duty set out in the third column of that tariff classification.
CUSTOMS TARIFF ACT 1987 - SECT 24
Rates for goods with constituents etc.SECT
24. (1) Subject to sections 25, 27 and 29, where the tariff classification under which goods are classified contains 2 or more phrases that describe goods, being phrases each of which begins with the words "In respect of", the duty in respect of the first-mentioned goods is: (a) where the first-mentioned goods have as constituents goods to which 2 or more of the phrases relate - the sum of the amounts of the duty, as ascertained in accordance with subsection (3), in respect of each of the goods to which those phrases respectively relate; or (b) where the first-mentioned goods are, or have as constituents, goods to which only one phrase relates - the amount of duty, as ascertained in accordance with subsection (3), in respect of the goods to which that phrase relates. (2) Where the words "In respect of remainder" appear in a tariff classification under which goods are classified, those words constitute a phrase for the purposes of this section and the word "remainder" appearing in that phrase shall be taken to be a description of: (a) all goods that can be constituents of goods that can be classified under the tariff classification; and (b) all goods that can be classified under the tariff classifiction; than goods to which another phrase contained in that tariff classification relates.
(3) The duty in respect of goods to which a phrase referred to in subsection (1) relates ascertained in accordance with section 22 shall be ascertained as if: (a) the tariff classification under which the goods are classified were the tariff classification that contains that phrase; and (b) the rate of duty or rates of duty specified in the third column of that tariff classification in relation to the goods to which that phrase relates were the only rate or rates set out in that tariff classification.
CUSTOMS TARIFF ACT 1987 - SECT 25
Concessional rates of dutySECT
25. (1) Subject to sections 27 and 29, where an item in Schedule 4 applies to goods and the amount of duty applicable to the goods under that item is less than the amount of duty ascertained in respect of the goods in accordance with sections 22 and 24 that, but for this section, would be payable in respect of the goods, then the duty payable under this Act in respect of the goods is the amount of duty applicable to the goods under that item. (2) For the purposes of subsection (1), the amount of duty applicable to goods under an item in Schedule 4 is an amount of duty ascertained: (a) where the goods are not the produce or manufacture of a Preference Country - by reference to the general rate set out in the third column of that item; (b) where the goods are the produce or manufacture of a Preference Country, other than Canada, by reference to: (i) where a rate of duty that applies in relation to the Preference Country is set out in the third column of that item - that rate of duty; or (ii) in any other case - Free; or (c) where the goods are the produce or manufacture of Canada, by reference to: (i) where a rate of duty that applies in relation to Canada is set out in the third column of that item - that rate of duty; or (ii) in any other case - the general rate set out in the third column of that item.
CUSTOMS TARIFF ACT 1987 - SECT 26
Indexation of rates of dutySECT
26. (1) Where, because of section 6A of the Excise Tariff Act 1921, or that section as modified by section 6AAA of that Act, that Act has effect as if for the rate of duty set out in an excise tariff item specified in column 2 of the following Table (in this subsection called the "original rate") there were substituted on a particular day another rate of duty (in this subsection called the "substituted rate"), this Act has effect as if for each amount of money specified in each rate of duty set out in the third column of the heading or subheading specified in column 1 of that Table opposite to that excise tariff item there were substituted on that day an amount equal to the sum of: (a) the amount specified; and (b) the difference between the amount in the substituted rate and the amount in the original rate: TABLE Column 1 Column 2 Column 1 Column 2 Customs Excise Customs Excise subheading item subheading item 2203.00.10 1 (C) 2403.10.90 6 2206.00.10 1 (C) 2403.99.20 9 2206.00.11 2 (O) 2403.99.90 6 2206.00.12 2 (II) (I) 2707.50.11 11 (c) (2) (a) 2207.10.00 2 (O) 2707.50.19 11 (C) (2) (b) 2208.20.10 2 (A) 2710.00.12 11 (C) (2) (a) 2208.20.90 2 (H) (1) 2710.00.19 11 (G) (2) (b) 2208.30.00 2 (D) 2710.00.20 11 (E) (2) 2208.40.00 2 (F) 2710.00.30 11 (E) (3) 2208.50.00 2 (H) (1) 2710.00.40 11 (D) 2208.90.00 2 (H) (1) 2710.00.51 11 (A) (3) (a) 2402.10.00 7 2710.00.52 11 (A) (3) (b) 2402.20.00 8 2710.00.53 11 (A) (3) (c) 2403.10.10 8 (3) Where, under this section, this Act has effect as if, on a particular day, another amount were substituted for an amount specified in a rate of duty, the substitution, in so far as it affects duty payable in relation to goods, has effect in relation to goods entered for home consumption on or after that day.
(4) Where, under this section, this Act has effect as if, on a particular day, another amount were substituted for an amount specified in a rate of duty, the CEO shall, on or as soon as practicable after that day, publish for the information of the public a notice in the Gazette advertising the rate as affected by the substitution and the goods to which the rate as so affected is to apply.
CUSTOMS TARIFF ACT 1987 - SECT 27
Duty where goods consist of certain containers and certain contentsSECT
27. Where: (a) goods consist of a container and the contents of the container; (b) those contents would, if they were manufactured or produced in Australia, be subject to duty of Excise under the Excise Tariff Act 1921; and (c) under the Interpretation Rules, the tariff classification under which the goods are classified is the tariff classification under which the container would be classified if it were imported separately; the duty in respect of the goods shall be equal to the sum of the amount of the duty (if any) that would be payable in respect of the container if it were imported separately and the amount of the duty (if any) that would be payable in respect of the contents if they were imported separately.
CUSTOMS TARIFF ACT 1987 - PART III
PART III - MISCELLANEOUS
CUSTOMS TARIFF ACT 1987 - SECT 28
RepealSECT
28. (1) Each of the Acts referred to in Schedule 6, and any Act passed in 1987, to the extent only that it amends an Act so referred to, is repealed. (2) Notwithstanding that goods were imported into Australia before the day, duties of Customs are not payable in respect of those goods under an Act repealed by this Act if duties of Customs are imposed on those goods by section 21.
(3) Subject to subsection (4), the Acts repealed by subsection (1) as in force immediately before the commencement day shall be deemed to have been amended in accordance with Customs Tariff Proposals introduced into the House of Representatives in 1987.
(4) If, before 1 April 1988, either House of the Parliament, in pursuance of a motion upon notice, passes a resolution that subsection (3) is not to apply to Customs Tariff Proposals referred to in that subsection and specified in the resolution, that subsection does not apply to the Proposals so specified.
CUSTOMS TARIFF ACT 1987 - SECT 29
TransitionalSECT
29. Where: (a) goods were imported into Australia, and first entered for home consumption, before the commencement day; (b) the goods are again entered for home consumption on or after the commencement day so that duties of Customs are imposed on the goods under section 21; and (c) because of section 132 of the Customs Act 1901, the rate of duty in respect of the goods is the rate in force when the goods were first entered for home consumption; the duty in respect of the goods is the duty that would have been payable in respect of the goods if this Act had not been enacted.
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