Customs Tariff Amendment Act 1981

Legislation au C2004A02446 Not in force Act

Legislation content

Customs Tariff Amendment Act 1981

No. 68 of 1981

 

An Act to amend the Customs Tariff Act 1966

[Assented to 12 June 1981]

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 1981.

(2) The Customs Tariff Act 19661 is in this Act referred to as the Principal Act.

Commencement

2. (1) Sections 1 and 2 shall come into operation on the day on which this Act receives the Royal Assent.

(2) Except as otherwise provided, the remaining provisions of this Act shall come into operation on 1 July 1981.

Ordinary preferential rates of duty

3. Section 17 of the Principal Act is amended by omitting sub-section (2) and substituting the following sub-section:

“(2) Sub-section (1) applies to—

(a) goods that are the produce or manufacture of—

(i) Canada;

(ii) New Zealand; or

(iii) Papua New Guinea; and


(b) goods (not being goods falling within item 29 in Schedule 2)—

(i) that are the produce or manufacture of Australia;

(ii) that, having been exported from Australia, are imported into Australia;

(iii) the character of which has not been altered after exportation and before importation; and

(iv) that are approved in writing by the Minister for the purposes of this paragraph.”.

Special preferential rates of duty

4. Section 17a of the Principal Act is amended by omitting sub-sections (12) and (13).

Special rates of duty

5. Section 33a of the Principal Act is amended by omitting sub-section (3) and substituting the following sub-section:

“(3) For the purposes of sub-sections (1) and (2), the amount of duty applicable to goods under an item in Schedule 2 is—

(a) where the goods are the produce or manufacture of Canada, New Zealand or Papua New Guinea—an amount of duty ascertained by reference to the rate of duty set out in column 4 of Schedule 2 in that item; or

(b) in any other case—an amount of duty ascertained by reference to the rate of duty set out in column 3 of Schedule 2 in that item.”.

Amendments having effect from 2 May 1980

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

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

Amendments having effect from 1 June 1980

7. (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 June 1980.

Amendments having effect from 9 June 1980

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

(2) This section shall be deemed to have come into operation on 9 June 1980.

Amendments having effect from 1 July 1980

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

(2) This…

Overview

The Customs Tariff Amendment Act 1981 was enacted to amend the Customs Tariff Act 1966. The 1981 Act addresses various issues by updating tariff rates and classifications for a wide range of imported goods to reflect changes in trade policies and economic conditions. The Act was passed by the Commonwealth Parliament, which is the legislative body of Australia consisting of the Queen, the Senate, and the House of Representatives. The primary objective of this legislation is to adjust the duty rates and conditions for different categories of goods entering Australia, aiming to facilitate trade while also generating revenue and protecting domestic industries where necessary. The act includes multiple schedules that specify the amendments to be made to the Principal Act, with each schedule detailing changes effective from specific dates throughout 1980 and 1981, reflecting a phased approach to tariff adjustments.

Scope and Application

The Customs Tariff Amendment Act 1981 amends the Customs Tariff Act 1966 to adjust the rates of duty on various goods imported into Australia. The Act applies to goods that are the produce or manufacture of Australia, Canada, New Zealand, or Papua New Guinea, and also to goods imported into Australia that were previously exported from Australia. The amendments include preferential rates of duty for certain goods, special rates of duty based on the origin and type of goods, and adjustments to ordinary rates of duty. The changes are effective from different dates between 2 May 1980 and 1 July 1981. The Act affects a wide range of industries and types of goods, including machinery, textiles, chemicals, and food products, among others. The amendments are structured through various schedules that specify the altered tariff classifications and corresponding duty rates. Subordinate instruments may further extend or restrict the application of the Act by specifying particular goods or conditions under which the amendments apply. The Act does not explicitly state any exclusions, exemptions, or thresholds, but these may be inferred from the detailed amendments to specific items in the schedules.

Key Provisions

  • The Customs Tariff Amendment Act 1981 modifies the Customs Tariff Act 1966 in several key ways. Section 3 amends the definition of goods eligible for ordinary preferential rates of duty, now including goods from Canada, New Zealand, and Papua New Guinea, as well as Australian goods that are exported and re-imported without altering their character (section 17(2)). Section 4 removes sub-sections (12) and (13) from section 17a, which previously outlined special preferential rates of duty (section 17a(12)-(13)). Section 5 adjusts the special rates of duty applicable to goods, specifying different duty rates based on the origin of the goods and their classification in Schedule 2 (section 33a(3)). The Act also schedules a series of amendments to the Principal Act, each coming into effect on specified dates between May and December 1980, and January to April 1981, affecting various goods through changes to their tariff classifications and duty rates in Schedules 1 to 18.
  • The obligations imposed by the Act on the parties or entities it governs include adherence to the new tariff classifications and duty rates for the specified goods, ensuring that customs declarations and documentation accurately reflect these changes. Importers and exporters must be aware of the amended rates and ensure that their transactions comply with the updated legal requirements. Additionally, the Act requires entities involved in the importation and exportation of goods to update their systems and records to reflect the new tariff schedules and duty rates effective from the dates specified in the schedules.
  • For breaches of the provisions of the Customs Tariff Act 1966 as amended by this Act, there are potential civil and criminal consequences. While the specific penalties are not detailed in the Act itself, the general Customs Act 1901 (Cth) provides for penalties for incorrect declarations, evasion of duty, and other breaches. These can include fines, imprisonment, or both, depending on the severity and intent of the breach. The maximum penalties can vary widely based on the nature of the offence, but can include substantial fines and lengthy periods of imprisonment for serious or repeated violations. The Act's amendments may also affect the quantum of penalties applicable in specific cases, depending on the value and nature of the goods involved in the breach.

Legal classification tags

Area of Law
International Trade Law
Customs Law
Instrument
Act
Concepts
Repeal & Amendment
Duties & Tariffs
Free Trade Agreements
Transitional Provisions
Administrative Discretion

Continue reading Customs Tariff Amendment Act 1981

Sign in free to access the full text

Citations

Interactions

Authorises

All Versions

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.