Customs Tariff Act 1987
No. 82 of 1987
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
TABLE OF PROVISIONS—continued
PART III––MISCELLANEOUS
Section
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Repealed Acts
Customs Tariff Act 1987
No. 82 of 1987
An Act relating to duties of Customs
[Assented to 5 June 1987]
BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:
PART I—PRELIMINARY
Short title
1. This Act may be cited as the Customs Tariff Act 1987.
Commencement
2. This Act commences on a day to be fixed by Proclamation.
General administration of Act
3. The Comptroller has the general administration of this Act.
Incorporation of Customs Act
4. The Customs Act 1901 is incorporated, and shall be read as one, with this Act.
Interpretation
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…