Customs Tariff Amendment Act 1982
No. 30 of 1982
An Act to amend the Customs Tariff Act 1966
[Assented to 19 May 1982]
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 1982.
(2) The Customs Tariff Act 19661 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 1982.
“Free” rates, &c.
3. Section 9 of the Principal Act is amended—
(a) by omitting paragraph (1) (b) and substituting the following paragraph:
“(b) column 3 or column 4 in Part I, or column 4, 5, 6, 7, 8 or 9 in Part II, of Schedule 2; or”; and
(b) by omitting paragraph (2) (b) and substituting the following paragraph:
“(b) column 3 or column 4 in Part I, or column 4, 5, 6, 7, 8 or 9 in Part II, of Schedule 2;”.
Special rate of duty
4. Section 17aa of the Principal Act is amended by inserting in sub-section (3) “or 33c” after “33a”.
5. Section 17b of the Principal Act is repealed and the following section is substituted:
Substituted rates of duty
“17b. (1) Where—
(a) a reference to this section appears at the foot of the specification of a rate of duty (in this sub-section referred to as the ‘relevant specification’) in column 3 or 4 of an item, or of an item division, in Part II of Schedule 1; and
(b) by virtue of the relevant specification, the rate of duty applicable to goods to which that item or item division, as the case may be, applies would, but for this sub-section, be the rate of duty (in this sub-section referred to as the ‘applicable rate of duty’) specified in column 3 or 4, as the case may be, of an item division specified in column 1 of Part VI of that Schedule,
then, for the purposes of the application of the relevant specification, there shall be deemed to be substituted for the applicable rate of duty the rate of duty specified in column 4 of the item in Part II of Schedule 2 that is specified in column 2 of Part VI of Schedule 1 opposite to the reference in column 1 of that Part to that last-mentioned item division.
“(2) Where—
(a) a reference to this section appears at the foot of the specification of a rate of duty (in this sub-section referred to as the ‘relevant specification’) in column 4 of an item in any of the following Parts:
(i) Part I of Schedule 5;
(ii) Part V of Schedule 1;
(iii)…
Overview
The Customs Tariff Amendment Act 1982 was enacted to update and modify the Customs Tariff Act 1966, addressing the need for adjustments in tariff rates and classifications to better align with economic conditions and trade policies of the time. This Act was passed by the Australian Parliament, aiming to streamline and refine the duties and exemptions applicable to various imported goods. It includes a series of amendments to the Principal Act, effective from different dates in 1981 and 1982, targeting specific goods and their corresponding tariff rates, and special rates of duty for certain categories of goods. The Act introduces changes such as the amendment of duty rates for goods from different countries, the substitution and repeal of sections to reflect updated tariff classifications, and the introduction of new tariff classifications for goods entering Australia.
Scope and Application
The Customs Tariff Amendment Act 1982 amends the Customs Tariff Act 1966, which governs the imposition of customs duties on imported goods in Australia. The amendments, which came into effect on various dates between 15 May 1981 and 22 January 1982, modify the duty rates for a range of goods, including fabrics, machinery, vehicles, footwear, and various other products. The changes generally involve reductions in duty rates and adjustments to the application of free or preferential rates based on the country of origin of the goods or their use. Certain goods are specifically exempted from duty, such as those intended for the personal use of diplomats, goods donated to Australian organisations, and handicrafts. Some duty rates are set to change at specified future dates. The amendments apply to the Commonwealth of Australia and affect the classification and duty rates of imported goods listed in Schedules 1 to 13 of the Principal Act. The application of the Act can be further extended or restricted by subordinate instruments, such as regulations or by-laws made under the Customs Tariff Act 1966.
Key Provisions
- The Customs Tariff Amendment Act 1982 (Act) amends the Customs Tariff Act 1966 (Principal Act). The Act introduces various amendments to the tariff classifications and duty rates for certain goods. It also specifies the rates of duty applicable to goods imported into Australia from various countries, including New Zealand, Canada, Papua New Guinea, and developing countries. Additionally, it outlines special rates of duty for goods intended for specific purposes or originating from certain countries.
- The Act imposes obligations on parties involved in the importation of goods into Australia. Importers must ensure that the correct tariff classification is applied to the goods they import. They must also adhere to the duty rates and conditions specified in the Act and its schedules. This includes accurately declaring the origin and intended use of the goods to avoid any non-compliance issues. The Act provides for the substitution of duty rates for certain goods, based on their origin or the conditions specified in the schedules.
- Breach of the provisions in the Act may result in civil and criminal penalties. For example, under the Customs Act 1901, false statements or misleading information provided in import documentation may result in fines or imprisonment. The penalties for such offences are determined by the severity of the breach and the amount of duty evaded. The maximum penalty for a serious offence may be a fine of up to 10,000 penalty units or imprisonment for up to 10 years, or both. For less serious offences, the maximum penalty may be a fine of up to 1,000 penalty units or imprisonment for up to 2 years, or both. Furthermore, the Act may also have implications for trade agreements and international relations, as changes in tariff rates may impact the competitiveness of Australian products in the global market.
- Area of Law
- Commercial Law
- International Trade Law
- Instrument
- Act
- Concepts
- Commencement Provisions
- Repeal & Amendment
- Civil Penalty Provisions
- Licensing & Registration
- Enforcement Powers