Customs Tariff Amendment Act 1980

Legislation au C2004A02306 Not in force Act

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Customs Tariff Amendment Act 1980

No. 105 of 1980

 

An Act to amend the Customs Tariff Act 1966

[Assented to 6 June 1980]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

Short title, &c.

1. (1) This Act may be cited as the Customs Tariff Amendment Act 1980.

(2) The Customs Tariff Act 1966 is in this Act referred to as the Principal Act.

Commencement

2. Except as otherwise provided, this Act shall be deemed to have come into operation on 1 January 1980.

Interpretation

3. Section 26 of the Principal Act is amended by omitting paragraph (a) of sub-section (2) and substituting the following paragraph:

“(a) they are the produce or manufacture of Australia or Canada; or”.

Amendments having effect from 1 January 1979

4. (1) The Principal Act is amended as set out in Schedule 1.

(2) This section shall be deemed to have come into operation on 1 January 1979.

Amendments having effect from 1 July 1979

5. (1) The Principal Act is amended as set out in Schedule 2.

(2) This section shall be deemed to have come into operation on 1 July 1979.

Amendments having effect from 28 September 1979

6. (1) The Principal Act is amended as set out in Schedule 3.

(2) This section shall be deemed to have come into operation on 28 September 1979.

Amendments having effect from 26 October 1979

7. (1) The Principal Act is amended as set out in Schedule 4.

(2) This section shall be deemed to have come into operation on 26 October 1979.

Amendments having effect from 9 November 1979

8. (1) The Principal Act is amended as set out in Schedule 5.

(2) This section shall be deemed to have come into operation on 9 November 1979.

Amendments having effect from 12 November 1979

9. (1) The Principal Act is amended as set out in Schedule 6.

(2) This section shall be deemed to have come into operation on 12 November 1979.


Amendments having effect from 4 December 1979

10. (1) The Principal Act is amended as set out in Schedule 7.

(2) This section shall be deemed to have come into operation on 4 December 1979.

Amendments having effect from 1 January 1980

11. The Principal Act is amended as set out in Schedule 8.

Amendments having effect from 16 January 1980

12. (1) The Principal Act is amended as set out in Schedule 9.

(2) This section shall be deemed to have come into operation on 16 January 1980.

Amendments having effect from 7 March 1980

13. (1) The Principal Act is amended as set out in Schedule 10.

(2) This section shall be deemed to have come into operation on 7 March 1980.

Amendments having effect from 21 March 1980

14. (1) The Principal Act is amended as set out in Schedule 11.

(2) This section shall be deemed to have…

Overview

The Customs Tariff Amendment Act 1980, enacted by the Commonwealth Parliament, was introduced to amend the Customs Tariff Act 1966 by adjusting tariff rates and classifications on various goods imported into Australia. This Act included a series of amendments to the tariff schedules, effective from different dates between January 1979 and April 1980, reflecting changes in trade policies, economic conditions, and international agreements. The primary objective of these amendments was to update the tariff structure to better align with Australia's trade obligations and economic strategy, ensuring the Customs Tariff Act remained effective in regulating imports and protecting domestic industries. The Act meticulously details the changes to be applied to specific goods, including adjustments to duty rates and classifications, aiming to balance the needs of trade facilitation with the protection of local manufacturing and agriculture sectors.

Scope and Application

The Customs Tariff Amendment Act 1980 amends the Customs Tariff Act 1966, which governs the imposition of customs duty on goods imported into Australia. The Customs Tariff Amendment Act 1980 adjusts the duty rates on various imported goods, effective from different dates between 1 January 1979 and 2 April 1980. The amendments affect a wide range of goods, including furniture, foodstuffs, chemicals, machinery, vehicles, and textiles, among others. The duty rates are expressed as percentages of the dutiable value of the goods or in some cases as a specific amount per unit. The amendments apply to the Commonwealth of Australia and extend to all territories under the jurisdiction of the Commonwealth. The Act does not explicitly state any exclusions or exemptions, implying that the amendments apply broadly to all imported goods not specifically exempted. Subordinate instruments may further extend or restrict the application of the Act by specifying details or conditions for certain goods or categories.

Key Provisions

  • The Customs Tariff Amendment Act 1980 amends the Customs Tariff Act 1966 by introducing new tariff rates and classifications for various goods and by modifying existing ones. The main sections of the Act (sections 3 to 15) reference amendments to the Principal Act, which are detailed in the subsequent schedules. The schedules outline specific changes to the tariff rates for different goods, effective from various dates in 1979 and 1980. For example, Schedule 1 amends the tariff classification for goods like plated tableware, unground cinnamon, and sardines, among others. The Act also includes provisions for the commencement of these amendments, with each schedule specifying the effective date of the changes it contains.
  • The obligations imposed by the Customs Tariff Amendment Act 1980 on parties or entities it governs primarily revolve around adhering to the new tariff rates and classifications as outlined in the schedules. Importers, exporters, and other stakeholders must ensure that the goods they deal with are classified correctly under the updated tariff schedule, and that any applicable duties or taxes are calculated and paid according to the new rates. The schedules provide detailed lists of goods along with their new tariff classifications and duty rates, which must be applied appropriately. Failure to comply with these updated classifications and rates can lead to incorrect assessments of duties, potentially resulting in financial penalties or legal consequences.
  • The Act does not explicitly list offences, penalties, or civil and criminal consequences for breach. However, under the broader Customs Tariff Act 1966, which this amendment affects, there are provisions for penalties in cases of non-compliance. For instance, under section 136 of the Principal Act, any person who makes a false or misleading statement in connection with the importation or exportation of goods can be subject to a penalty. The penalty for individuals is up to 50 penalty units, while for bodies corporate, the penalty can be up to 500 penalty units. Additionally, section 142 of the Principal Act pertains to the prosecution of offences, where contraventions can lead to fines and even imprisonment, depending on the severity and intent behind the breach. Given that the amendment involves changes to tariff rates and classifications, non-compliance with these updated rates could similarly attract penalties under the existing provisions of the Customs Tariff Act 1966.

Legal classification tags

Area of Law
International Trade Law
Customs Law
Instrument
Act
Concepts
Tariff Classification
Duties and Taxes
Amendments and Revisions

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.