Customs Tariff Amendment Act (No. 2) 1988 (Cth)

Case
No judgment structure available for this case.

Customs Tariff Amendment Act (No. 2) 1988

No. 60 of 1988

An Act to amend the Customs Tariff Act 1987

[Assented to 15 June 1988]

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

Short title etc.

1. (1) This Act may be cited as the Customs Tariff Amendment Act (No. 2) 1988.

(2) In this Act, “Principal Act” means the Customs Tariff Act 19871.

Commencement

2. This Act shall be deemed to have commenced on 13 April 1988.

Amendments of Schedules having effect from 13 April 1988

3. The Principal Act is amended as set out in the Schedule.

SCHEDULE Section 3

AMENDMENTS HAVING EFFECT FROM 13 APRIL 1988

Amendments of Schedule 3

1. Omit 8407.33.10, substitute:

“8407.33.10

- - - For use in the assembly or manufacture of vehicles of 8703.21.10 or 8704.31.10

45%

NZ: 20%

FI: 40%

DC: 40%

CAN: 37.5%

From 1 January 1989

42.5%

NZ: 20%

FI: 37.5%

DC: 37.5%

CAN: 35%

From 1 January 1990

40%

NZ: 20%

FI: 35%

DC: 35%

CAN: 32.5%

From 1 January 1991

37.5%

NZ: 20%

FI: 32.5%

DC: 32.5%

CAN: 30%

From 1 January 1992

35%

NZ: 20%

FI: 30%

DC: 30%

CAN: 27.5%”.

2. Omit 8407.34.10, substitute:

“8407.34.10

- - - For use in the assembly or manufacture of vehicles of 8703.22.10, 8703.23.10. 8703.24.10 or 8704.31.10

45%

NZ: 20%

FI:40%

DC: 40%

CAN: 37.5%

From 1 January 1989

42.5%

NZ: 20%

FI: 37.5%

DC: 37.5%

CAN: 35%

From 1 January 1990

40%

NZ: 20%

FI: 35%

DC: 35%

CAN: 32.5%

From 1 January 1991

37.5%

NZ: 20%

FI: 32.5%

DC: 32.5%

CAN: 30%

From 1 January 1992

35%

NZ: 20%

FI: 30%

DC: 30%

CAN: 27.5%”

3. Omit 8407.90.10, substitute:

“8407.90.10

- - - For use in the assembly or manufacture of vehicles of 8703.90.10 or 8704.31.10

45%

NZ: 20%

SCHEDULE—continued

FI: 40%

DC: 40%

CAN: 37.5%

From 1 January 1989

42.5%

NZ: 20%

FI: 37.5%

DC: 37.5%

CAN: 35%

From 1 January 1990

40%

NZ: 20%

FI: 35%

DC: 35%

CAN: 32.5%

From 1 January 1991

37.5%

NZ: 20%

FI: 32.5%

DC: 32.5%

CAN: 30%

From 1 January 1992

35%

NZ: 20%

FI: 30%

DC: 30%

CAN: 27.5%”.

4. Omit 8408.20.10, substitute:

“8408.20.10

- - - For use in the assembly or manufacture of vehicles of 8703.31.10, 8703.32.10, 8703.33.10 or 8704.21.10

45%

NZ: 20%

FI: 40%

DC: 40%

CAN: 37.5%

From 1 January 1989

42.5%

NZ: 20%

FI: 37.5%

DC: 37.5%

CAN: 35%

From 1 January 1990

40%

NZ: 20%

FI: 35%

DC: 35%

CAN: 32.5%

From 1 January 1991

37.5%

NZ: 20%

FI: 32.5%

DC: 32.5%

CAN: 30%

From 1 January 1992

35%

NZ: 20%

FI: 30%

DC: 30%

CAN: 27.5%”.

5. After Additional Note 7 to Chapter 87 insert:

“8. - In this Chapter, “assembled” does not include goods assembled only to a stage that constitutes a sub-assembly.”.

SCHEDULE—continued

6. Omit 8702.10.20 and 8702.10.90. substitute:

“8702.10.2

- - - Goods, NSA, as follows:

(a) amphibious vehicles:

(b) four-wheel drive vehicles, as follows:

(i) vehicles incorporating an independent chassis;

(ii) off-road vehicles:

8702.10.21

- - - - Assembled

20%

DC: 15%

CAN: 12.5%

From 1 January 1989

19%

DC: 14%

CAN: 11.5%

From 1 January 1990

18%

DC: 13%

CAN: 10.5%

From 1 January 1991

17%

DC: 12%

CAN: 9.5%

From 1 January 1992

15%

DC: 10%

CAN: 7.5%

8702.10.29

- - - - Other

10%

DC: 5%

8702.10.9

- - - Other:

CAN: 2.5%

8702.10.91

- - - - Assembled

20%

NZ: 10%

DC: 15%

CAN: 12.5%

From 1 January 1989

19%

NZ: 10%

DC: 14%

CAN: 11.5%

From 1 January 1990

18%

NZ: 10%

DC: 13%

CAN: 10.5%

From 1 January 1991

17%

NZ: 9.5%

DC: 12%

CAN: 9.5%

From 1 January 1992

15%

NZ: 7.5%

DC: 10%

CAN: 7.5%

8702.10.99

- - - - Other

10%

NZ: 2.5%

DC: 5%

CAN: 2.5%”.

7. Omit 8702.90.20 and 8702.90.90, substitute:

“8702.90.2

- - - - Goods, NSA, as follows:

(a) amphibious vehicle;

(b) four-wheel drive vehicles, as follows:

(i) vehicles incorporating an independent chassis;

(ii) off-road vehicles:

8702.90.21

- - - - Assembled

20%

DC: 15%

CAN: 12.5%

From 1 January 1989

19%

DC: 14%

CAN: 11.5%

SCHEDULE—continued

From 1 January 1990

18%

DC: 13%

CAN: 10.5%

From 1 January 1991

17%

DC: 12%

CAN: 9.5%

From 1 January 1992

15%

DC: 10%

CAN: 7.5%

8702.90.29

- - - - Other

10%

DC: 5%

CAN: 2.5%

8702.90.9

- - - Other:

8702.90.91

- - - - Assembled

20%

NZ: 10%

DC: 15%

CAN: 115%

From 1 January 1989

19%

NZ: 10%

DC: 14%

CAN: 11.5%

From 1 January 1990

18%

NZ: 10%

DC: 13%

CAN: 10.5%

From 1 January 1991

17%

NZ: 9.5%

DC: 12%

CAN: 9.5%

From 1 January 1992

15%

NZ: 7.5%

DC: 10%

CAN: 7.5%

8702.90.99

- - - - Other

10%

NZ: 2.5%

DC: 5%

CAN: 2.5%”.

8. Omit 8703.21.10 to 8703.21.90, substitute:

“8703.21.10

- - - Motor cars and station wagons, other than:

45%

(a) amphibious vehicle;

NZ: 20%

(b) forward-control vehicles; or

FI: 40%

(c) four-wheel drive vehicles, as follows:

DC: 40%

(i) vehicles incorporating an independent chassis;

CAN: 37.5%

(ii) off-road vehicles:

From 1 January 1989

42.5%

NZ: 20%

FI: 37.5%

DC: 37.5%

CAN: 35%

From 1 January 1990

40%

NZ: 20%

FI: 35%

DC: 35%

CAN: 32.5%

SCHEDULE— continued

From 1 January 1991

37.55

NZ: 20%

FI: 32.5%

DC: 32.5%

CAN: 30%

From 1 January 1992

35%

NZ: 20%

FI: 30%

DC: 30%

CAN: 27.5%

8703.21.2

- - - Goods, as follows:

(a) amphibious vehicles:

(b) four-wheel drive vehicles, as follows:

(i) vehicles incorporating an independent chassis;

(ii) off-road vehicles:

8703.21.21

- - - - Assembled

20%

DC: 15%

CAN: 12.5%

From 1 January 1989

19%

DC: 14%

CAN: 11.5%

From 1 January 1990

18%

DC: 13%

CAN: 10.5%

From 1 January 1991

17%

DC: 12%

CAN: 9.5%

From 1 January 1992

15%

DC: 10%

CAN: 7.5%

8703.21.29

- - - - Other

10%

DC: 5%

CAN: 2.5%

8703.21.9

- - - Other:

8703.21.91

- - - - Assembled

20%

NZ: 10%

DC: 15%

CAN: 12.5%

From 1 January 1989

19%

NZ: 10%

DC: 14%

CAN: 11.5%

From 1 January 1990

18%

NZ: 10%

DC: 13%

CAN: 10.5%

From 1 January 1991

17%

NZ: 9.5%

DC: 12%

CAN: 9.5%

From 1 January 1992

15%

NZ: 7.5%

DC: 10%

CAN: 7.5%

8703.21.99

- - - - Other

10%

NZ: 2.5%

DC: 5%

CAN: 2.5%”.

9. Omit 8703.22.10, substitute:

“8703.22.10

- - - Motor cars and station wagons, other than:

45%

(a) amphibious vehicles;

NZ: 20%

(b) forward-control vehicles; or

FI: 40%

SCHEDULE— continued

(c) four-wheel drive vehicles, as follows:

DC: 40%

(i) vehicles incorporating an independent chassis;

CAN: 37.5%

(ii) off-road vehicles

From 1 January 1989

42.5%

NZ: 20%

FI: 37.5%

DC: 37.5%

CAN: 35%

From 1 January 1990

40%

NZ: 20%

FI: 35%

DC: 35%

CAN: 32.5%

From 1 January 1991

37.5%

NZ: 20%

FI: 32.5%

DC: 32.5%

CAN: 30%

From 1 January 1992

35%

NZ: 20%

FI: 30%

DC: 30%

CAN: 27.5%”.

10. Omit 8703.22.30 and 8703.22.90, substitute:

“8703.22.3

- - - Goods, NSA, as follows:

(a) amphibious vehicles;

(b) four-wheel drive vehicles, as follows:

(i) vehicles incorporating an independent chassis;

(ii) off-road vehicles:

8703.22.31

- - - - Assembled

20%

DC: 15%

CAN. 12.5%

From 1 January 1989

19%

DC: 14%

CAN: 11.5%

From 1 January 1990

18%

DC: 13%

CAN: 10.5%

From 1 January 1991

17%

DC: 12%

CAN: 9.5%

From 1 January 1992

15%

DC: 10%

CAN: 7.5%

8703.22.39

- - - - Other

10%

DC: 5%

CAN: 2.5%

8703.22.9

- - - Other:

8703.22.91

- - - - Assembled

20%

NZ: 10%

DC: 15%

CAN: 12.5%

SCHEDULE—continued

From 1 January 1989

19%

NZ: 10%

DC: 14%

CAN: 11.5%

From 1 January 1990

18%

NZ: 10%

DC: 13%

CAN: 10.5%

From 1 January 1991

17%

NZ: 9.5%

DC: 12%

CAN: 9.5%

From 1 January 1992

15%

NZ: 7.5%

DC: 10%

CAN: 7.5%

8703.22.99

- - - - Other

10%

NZ: 2.5%

DC: 5%

CAN: 2.5%”,

11. Omit 8703.23.10, substitute:

“8703.23.10

- - - Motor cars and station wagons, other than:

45%

(a) amphibious vehicles;

NZ: 20%

(b) forward-control vehicles; or

FI: 40%

(c) four-wheel drive vehicles, as follows:

DC: 40%

(i) vehicles incorporating an independent chassis;

CAN: 37.5%

(ii) off-road vehicles

From 1 January 1989

42.5%

NZ: 20%

FI: 37.5%

DC: 37.5%

CAN: 35%

From 1 January 1990

40%

NZ: 20%

FI: 35%

DC: 35%

CAN: 32.5%

From 1 January 1991

37.5%

NZ: 20%

FI: 32.5%

DC: 32.5%

CAN: 30%

From 1 January 1992

35%

NZ: 20%

FI: 30%

DC: 30%

CAN: 27.5%”.

12. Omit 8703.23.30 and 8703.23.90, substitute:

“8703.23.3

- - - Goods. NSA, as follows:

(a) amphibious vehicles;

(b) four-wheel drive vehicles, as follows:

(i) vehicles incorporating an independent chassis;

(ii) off-road vehicles:

8703.23.31

- - - - Assembled

20%

DC: 15%

CAN: 12.5%

From 1 January 1989

19%

DC: 14%

CAN: 11.5%

From 1 January 1990

18%

DC: 13%

CAN: 10.5%

SCHEDULE— continued

From 1 January 1991

17%

DC: 12%

CAN: 9.5%

From 1 January 1992

15%

DC: 10%

CAN: 7.5%

8703.23.39

- - - - Other

10%

DC: 5%

CAN: 2.5%

8703.23.9

- - - Other:

8703.23.91

- - - - Assembled

20%

NZ: 10%

DC: 15%

CAN: 12.5%

From 1 January 1989

19%

NZ: 10%

DC: 14%

CAN: 11.5%

From 1 January 1990

18%

NZ: 10%

DC: 13%

CAN: 10.5%

From 1 January 1991

17%

NZ: 9.5%

DC: 12%

CAN: 9.5%

From 1 January 1992

15%

NZ: 7.5%

DC: 10%

CAN: 7.5%

8703.23.99

- - - - Other

10%

NZ: 2.5%

DC: 5%

13. Omit 8703.24.10, substitute:

CAN: 2.5%”.

“8703.24.10

- - - Motor cars and station wagons, other than:

45%

(a) amphibious vehicles;

NZ: 20%

(b) forward-control vehicles; or

FI: 40%

(c) four-wheel drive vehicles, as follows:

DC: 40%

(i) vehicles incorporating an independent chassis;

CAN: 37.5%

(ii) off-road vehicles

From 1 January 1989

42.5%

NZ: 20%

FI: 37.5%

DC: 37.5%

CAN: 35%

From 1 January 1990

40%

NZ: 20%

FI: 35%

DC: 35%

CAN: 32.5%

SCHEDULE—continued

From 1 January 1991

37.5%

NZ: 20%

FI: 32.5%

DC: 32.5%

CAN: 30%

From 1 January 1992

35%

NZ: 20%

FI: 30%

DC: 30%

CAN: 27.5%”.

14. Omit 8703.24.30 and 8703.24.90, substitute:

“8703.24.3

- - - Goods, NSA, as follows:

(a) amphibious vehicles;

(b) four-wheel drive vehicles, as follows:

(i) vehicles incorporating an independent chassis;

(ii) off-road vehicles:

8703.24.31

- - - - Assembled

20%

DC: 15%

CAN: 12.5%

From 1 January 1989

19%

DC: 14%

CAN: 11.5%

From 1 January 1990

18%

DC: 13

CAN: 10.5%

From 1 January 1991

17%

DC: 12%

CAN: 9.5%

From 1 January 1992

15%

DC: 10%

CAN: 7.5%

8703.24.39

- - - - Other

10%

DC: 5%

CAN: 2.5%

8703.24.9

- - - Other

8703.24.91

- - - - Assembled

20%

NZ: 10%

DC: 15%

CAN: 12.5%

From 1 January 1989

19%

NZ: 10%

DC: 14%

CAN: 11.5%

From 1 January 1990

18%

NZ: 10%

DC: 13%

CAN: 10.5%

From 1 January 1991

17%

NZ: 9.5%

DC: 12%

CAN: 9.5%

From 1 January 1992

15%

NZ: 7.5%

DC: 10%

CAN: 7.5%

8703.24.99

- - - - Other

10%

NZ: 2.5%

DC: 5%

CAN: 2.5%”.

15. Omit 8703.31.10. substitute:

“8703.31.10

- - - Motor cars and station wagons, other than:

45%

(a) amphibious vehicles;

NZ: 20%

(b) forward-control vehicles; or

FI: 40%

SCHEDULE— continued

(c) four-wheel drive vehicles, as follows:

DC: 40%

(i) vehicles incorporating an independent chassis;

CAN: 37.5%

(ii) off-road vehicles

From 1 January 1989

42.5%

NZ: 20%

FI: 37.5%

DC: 37.5%

CAN: 35%

From 1 January 1990

40%

NZ: 20%

FI: 35%

DC: 35%

CAN: 32.5%

From 1 January 1991

37.5%

NZ: 20%

FI: 32.5%

DC: 32.5%

CAN: 30%

From 1 January 1992

35%

NZ: 20%

FI: 30%

DC: 30%

CAN: 27.5%”.

16. Omit 8703.31.30 and 8703.31.90, substitute:

“8703.31.3

- - - Goods, NSA, as follows:

(a) amphibious vehicles;

(b) four-wheel drive vehicles, as follows:

(i) vehicles incorporating an independent chassis;

(ii) off-road vehicles:

8703.31.31

- - - - Assembled

20%

DC: 15%

CAN: 12.5%

From 1 January 1989

19%

DC: 14%

CAN: 11.5%

From 1 January 1990

18%

DC: 13%

CAN: 10.5%

From 1 January 1991

17%

DC: 12%

CAN: 9.5%

From 1 January 1992

15%

DC: 10%

CAN: 7.5%

8703.31.39

- - - - Other

10%

DC: 5%

CAN: 2.5%

8703.31.9

- - - Other:

8703.31.91

- - - - Assembled

20%

NZ: 10%

DC: 15%

CAN: 12.5%

From 1 January 1989

19%

NZ; 10%

DC: 14%

CAN: 11.5%

From 1 January 1990

18%

NZ: 10%

DC: 13%

CAN: 10.5%

SCHEDULE—continued

From 1 January 1991

17%

NZ: 9.5%

DC: 12%

CAN: 9.5%

From 1 January 1992

15%

NZ: 7.5%

DC: 10%

CAN: 7.5%

8703.31.99

- - - - Other

10%

NZ: 2.5%

DC: 5%

CAN: 2.5%”.

17. Omit 8703.32.10, substitute:

“8703.32.10

- - - Motor cars and station wagons, other than:

45%

(a) amphibious vehicles;

NZ: 20%

(b) forward-control vehicles; or

FI: 40%

(c) four-wheel drive vehicles, as follows:

DC: 40%

(i) vehicles incorporating an independent chassis;

CAN: 37.5%

(ii) off-road vehicles

From 1 January 1989

42.5%

NZ: 20%

FI: 37.5%

DC: 37.5%

CAN: 35%

From 1 January 1990

40%

NZ: 20%

FI: 35%

DC: 35%

CAN: 32.5%

From 1 January 1991

37.5%

NZ: 20%

FI: 32.5%

DC: 32.5%

CAN: 30%

From 1 January 1992

35%

NZ: 20%

FI: 30%

DC: 30%

CAN: 27.5%”.

18. Omit 8703.32.30 and 8703.32.90, substitute:

“8703.32.3

- - - Goods. NSA, as follows:

(a) amphibious vehicles;

(b) four-wheel drive vehicles, as follows:

(i) vehicles incorporating an independent chassis;

(ii) off-road vehicles:

8703.32.31

- - - - Assembled

20%

DC: 15%

CAN: 12.5%

From 1 January 1989

19%

DC: 14%

CAN: 11.5%

From 1 January 1990

18%

DC: 13%

CAN: 10.5%

From 1 January 1991

17%

DC: 12%

CAN: 9.5%

From 1 January 1992

15%

DC: 10%

CAN: 7.5%

SCHEDULE—continued

8703.32.39

- - - - Other

10%

DC: 5%

CAN: 2.5%

8703.32.9

- - - Other:

8703.32.91

- - - - Assembled

20%

NZ: 10%

DC: 15%

CAN: 12.5%

From 1 January 1989

19%

NZ: 10%

DC: 14%

CAN: 11.5%

From 1 January 1990

18%

NZ: 10%

DC: 13%

CAN: 10.5%

From 1 January 1991

17%

NZ: 9.5%

DC: 12%

CAN: 9.5%

From 1 January 1992

15%

NZ: 7.5%

DC: 10%

CAN: 7.5%

8703.32.99

- - - - Other

10%

NZ: 2.5%

DC: 5%

CAN: 2.5%”.

19. Omit 8703.33.10. substitute:

“8703.33.10

- - - Motor cars and station wagons, other than:

45%

(a) amphibious vehicles;

NZ: 20%

(b) forward-control vehicles; or

FI: 40%

(c) four-wheel drive vehicles, as follows:

DC: 40%

(i) vehicles incorporating an independent chassis;

CAN: 37.5%

(ii) off-road vehicles

From 1 January 1989

42.5%

NZ: 20%

FI: 37.5%

DC: 37.5%

CAN: 35%

From 1 January 1990

40%

NZ: 20%

FI: 35%

DC: 35%

CAN: 32.5%

From 1 January 1991

37.5%

NZ: 20%

FI: 32.5%

DC: 32.5%

CAN: 30%

From 1 January 1992

35%

NZ: 20%

FI: 30%

DC: 30%

CAN: 27.5%”.

SCHEDULE— continued

20.

Omit 8703.33.30 and 8703.33.90, substitute:

“8703.33.3

- - - Goods. NSA, as follows:

(a) amphibious vehicles;

(b) four-wheel drive vehicles, as follows:

(i) vehicles incorporating an independent chassis;

(ii) off-road vehicles:

8703.33.31

- - - - Assembled

20%

DC: 15%

CAN: 12.5%

From 1 January 1989

19%

DC: 14%

CAN: 11.5%

From 1 January 1990

18%

DC: 13%

CAN: 10.5%

From 1 January 1991

17%

DC: 12%

CAN: 9.5%

From 1 January 1992

15%

DC: 10%

CAN: 7.5%

8703.33.39

- - - - Other

10%

DC: 5%

CAN: 2.5%

8703.33.9

- - - Other:

8703.33.91

- - - - Assembled

20%

NZ: 10%

DC: 15%

CAN: 12.5%

From 1 January 1989

19%

NZ: 10%

DC: 14%

CAN: 11.5%

From 1 January 1990

18%

NZ: 10%

DC: 13%

CAN: 10.5%

From 1 January 1991

17%

NZ: 9.5%

DC: 12%

CAN: 9.5%

From 1 January 1992

15%

NZ: 7.5%

DC: 10%

CAN: 7.5%

8703.33.99

- - - - Other

10%

NZ: 2.5%

DC: 5%

CAN: 2.5%”.

21.

Omit 8703.90.10, substitute:

“8703.90.10

- - - Motor cars and station wagons, other than:

45%

(a) amphibious vehicles;

NZ: 20%

(b) battery operated vehicles;

FI: 40%

(c) forward-control vehicles; or

DC: 40%

(d) four-wheel drive vehicles, as follows:

CAN: 37.5%

(i) vehicles incorporating an independent chassis;

(ii) off-road vehicles

SCHEDULE— continued

From 1 January 1984

42.5%

NZ: 20%

FI: 37.5%

DC: 37.5%

CAN: 35%

From 1 January 1990

40%

NZ: 20%

FI: 35%

DC: 35%

CAN: 32.5%

From 1 January 1991

37.5%

NZ: 20%

FI: 32.5%

DC: 32.5%

CAN: 30%

From 1 January 1992

35%

NZ: 20%

FI: 30%

DC: 30%

CAN: 27.5%”.

22. Omit 8703.90.30 and 8703.90.90, substitute:

“8703.90.3

- - - Goods, NSA, as follows:

(a) amphibious vehicles;

(b) battery operated vehicles;

(c) four-wheel drive vehicles, as follows:

(i) vehicles incorporating an independent chassis:

(ii) off-road vehicles:

8703.90.31

- - - - Assembled

20%

DC: 15%

CAN: 12.5%

From 1 January 1989

19%

DC: 14%

CAN: 11.5%

From 1 January 1990

18%

DC: 13%

CAN: 10.5%

From 1 January 1991

17%

DC: 12%

CAN: 9.5%

From 1 January 1992

15%

DC: 10%

CAN: 7.5%

8703.90.39

- - - - Other

10%

DC: 5%

CAN: 2.5%

8703.90.9

- - - Other

8703.90.91

- - - - Assembled

20%

NZ: 10%

DC: 15%

CAN: 12.5%

From 1 January 1989

19%

NZ: 10%

DC: 14%

CAN: 11.5%

SCHEDULE—continued

From 1 January 1990

18%

NZ: 10%

DC: 13%

CAN: 10.5%

From 1 January 1991

17%

NZ: 9.5%

DC: 12%

CAN: 9.5%

From 1 January 1992

15%

NZ: 7.5%

DC: 10%

CAN: 7.5%

8703.90.99

- - - - Other

10%

NZ: 2.5%

DC: 5%

CAN: 2.5%”.

23.

Omit 8704.21.10, substitute:

“8704.21.10

- - - Variants of motor cars or station wagons, other

45%

than:

NZ: 20%

(a) amphibious vehicles;

FI: 40%

(b) forward-control vehicles; or

DC: 40%

(c) four-wheel drive vehicles, as follows:

CAN: 37.5%

(i) vehicles incorporating an independent chassis;

(ii) off-road vehicles

From 1 January 1989

42.5%

NZ: 20%

FI: 37.5%

DC: 37.5%

CAN: 35%

From 1 January 1990

40%

NZ: 20%

FI: 35%

DC: 35%

CAN: 32.5%

From 1 January 1991

37.5%

NZ: 20%

FI: 32.5%

DC: 32.5%

CAN: 30%

From 1 January 1992

35%

NZ: 20%

FI: 30%

DC: 30%

CAN: 27.5%”.

24.

Omit 8704.21.30 and 8704.21.90, substitute:

“8704.21.3

- - - Goods, NSA, as follows:

(a) amphibious vehicles;

(b) four-wheel drive vehicles, as follows:

(i) utilities or pick-ups;

(ii) other vehicles incorporating an independent chassis:

(iii) off-road vehicles:

8704.21.31

- - - - Assembled

20%

DC: 15%

CAN: 12.5%

From 1 January 1989

19%

DC: 14%

CAN: 11.5%

From 1 January 1990

18%

DC: 13%

CAN: 10.5%

From 1 January 1991

17%

DC: 12%

CAN: 9.5%

SCHEDULE—continued

From 1 January 1992

15%

DC: 10%

CAN: 7.5%

8704.21.39

- - - - Other

10%

DC: 5%

CAN: 2.5%

8704.21.9

- - - Other:

8704.21.91

- - - - Assembled

20%

NZ: 10%

DC: 15%

CAN: 12.5%

From 1 January 1989

19%

NZ: 10%

DC: 14%

CAN: 11.5%

From 1 January 1990

18%

NZ: 10%

DC: 13%

CAN: 10.5%

From 1 January 1991

17%

NZ: 9.5%

DC: 12%

CAN: 9.5%

From 1 January 1992

15%

NZ: 7.5%

DC: 10%

CAN: 7.5%

8704.21.99

- - - - Other

10%

NZ: 2.5%

DC: 5%

CAN: 2.5%”.

25. Omit 8704.31.10, substitute:

“8704.31.10

- - - Variants of motor cars or station wagons, other than:

45%

NZ: 20%

(a) amphibious vehicles:

FI: 40%

(b) forward-control vehicles; or

DC: 40%

(c) four-wheel drive vehicles, as follows:

CAN: 37.5%

(i) vehicles incorporating an independent chassis;

(ii) off-road vehicles

From 1 January 1989

42.5%

NZ: 20%

FI: 37.5%

DC: 37.5%

CAN: 35%

From 1 January 1990

40%

NZ: 20%

FI: 35%

DC: 35%

CAN: 32.5%

From 1 January 1991

37.5%

NZ: 20%

FI: 32.5%

DC: 32.5%

CAN: 30%

SCHEDULE—continued

From 1 January 1992

35%

NZ: 20%

FI: 30%

DC: 30%

CAN: 27.5%”.

26. Omit 8704.31.30 and 8704.31.90, substitute:

“8704.31.3

- - - Goods, NSA, as follows:

(a) amphibious vehicles;

(b) four-wheel drive vehicles, as follows:

(i) utilities or pick-ups;

(ii) other vehicles incorporating an independent chassis;

(iii) off-road vehicles:

8704.31.31

- - - - Assembled

20%

DC: 15%

CAN: 12.5%

From 1 January 1989

19%

DC: 14%

CAN: 11.5%

From 1 January 1990

18%

DC: 13%

CAN: 10.5%

From 1 January 1991

17%

DC: 12%

CAN: 9.5%

From 1 January 1992

15%

DC: 10%

CAN: 7.5%

8704.31.39

- - - - Other

10%

DC: 5%

CAN: 2.5%

8704.31.9

- - - Other:

8704.31.91

- - - - Assembled

20%

NZ: 10%

DC: 15%

CAN: 12.5%

From 1 January 1989

19%

NZ: 10%

DC: 14%

CAN: 11.5%

From 1 January 1990

18%

NZ: 10%

DC: 13%

CAN: 10.5%

From 1 January 1991

17%

NZ: 9.5%

DC: 12%

CAN: 9.5%

From 1 January 1992

15%

NZ: 7.5%

DC: 10%

CAN: 7.5%

8704.31.99

- - - - Other

10%

NZ: 2.5%

DC: 5%

CAN: 2.5%”.

27. Omit 8704.90.00, substitute:

“8704.90

- Other:

8704.90.10

- - - Assembled

20%

DC: 15%

CAN: 12.5%

From 1 January 1989

19%

DC: 14%

CAN: 11.5%

SCHEDULE—continued

From 1 January 1990

18%

DC: 13%

CAN: 10.5%

From 1 January 1991

17%

DC: 12%

CAN: 9.5%

From 1 January 1992

15%

DC: 10%

CAN: 7.5%

8704.90.90

- - - Other

10%

DC: 5%

CAN: 2.5%”.

28. Omit 8706.00.10, substitute:

“8706.00.10

- - - For use in the assembly or manufacture of vehicles of 8703.21.10, 8703.22.10, 8703.23.10, 8703.24.10. 3703.31.10, 8703.32.10, 8703.33.10, 8703.90.10. 8704.21.10 or 8704.31.10

45%

NZ: 20%

FI: 40%

DC: 40%

CAN: 37.5%

From 1 January 1989

42.5%

NZ: 20%

FI: 37.5%

DC: 37.5%

CAN: 35%

From 1 January 1990

40%

NZ: 20%

FI: 35%

DC: 35%

CAN: 32.5%

From 1 January 1991

37.5%

NZ: 20%

FI: 32.5%

DC: 32.5%

CAN: 30%

From 1 January 1992

35%

NZ: 20%

FI: 30%

DC: 30%

CAN: 27.5%”.

29. Omit 8707.10.10, substitute:

“8707.10.10

- - - For use in the assembly or manufacture of vehicles of 8703.21.10, 8703.22.10, 8703.23.10, 8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10 or 8703.90.10

45%

NZ: 20%

FI: 40%

DC: 40%

CAN: 37.5%

From 1 January 1989

42.5%

NZ: 20%

FI: 37.5%

DC: 37.5%

CAN: 35%

From 1 January 1990

40%

NZ: 20%

FI: 35%

DC: 35%

CAN: 32.5%

SCHEDULE— continued

From 1 January 1991

37.5%

NZ: 20%

FI: 32.5%

DC: 32.5%

CAN: 30%

From 1 January 1992

35%

NZ: 20%

FI: 30%

DC: 30%

CAN: 27.5%”.

30. Omit 8707.90.20, substitute:

“8707.90.20

- - - For use in the assembly or manufacture of vehicles of 8704.21.10 or 8704.31.10

45%

NZ: 20%

FI: 40%

DC: 40%

CAN: 37.5%

From 1 January 1989

42.5%

NZ: 20%

FI: 37.5%

DC: 37.5%

CAN: 35%

From 1 January 1990

40%

NZ: 20%

FI: 35%

DC: 35%

CAN: 32.5%

From 1 January 1991

37.5%

NZ: 20%

FI: 32.5%

DC: 32.5%

CAN: 30%

From 1 January 1992

35%

NZ: 20%

FI: 30%

DC: 30%

CAN: 27.5%”.

31. Omit 8708.40.30, substitute:

“8708.40.30

- - - For use in the assembly or manufacture of vehicles of 8703.21.10, 8703.22.10, 8703.23.10, 8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10, 8703.90.10, 8704.21.10 or 8704.31.10

45%

NZ: 20%

FI: 40%

DC: 40%

CAN: 37.5%

From I January 1989

42.5%

NZ: 20%

FI: 37.5%

DC: 37.5%

CAN: 35%

From 1 January 1990

40%

NZ: 20%

FI: 35%

DC: 35%

CAN: 32.5%

From 1 January 1991

37.5%

NZ: 20%

FI: 32.5%

DC: 32.5%

CAN: 30%

SCHEDULE—continued

From 1 January 1992

35%

NZ: 20%

FI: 30%

DC: 30%

CAN: 27.5%”.

32. Omit 8708.50.30, substitute:

“8708.50.30

- - - For use in the assembly or manufacture of vehicles of 8703.21.10, 8703.22.10, 8703.23.10, 8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10, 8703.90.10, 8704.21.10 or 8704.31.10

45%

NZ: 20%

FI: 40%

DC: 40%

CAN: 37.5%

From 1 January 1989

42.5%

NZ: 20%

FI: 37.5%

DC: 37.5%

CAN: 35%

From 1 January 1990

40%

NZ: 20%

FI: 35%

DC: 35%

CAN: 32.5%

From 1 January 1991

37.5%

NZ: 20%

FI: 32.5%

DC: 32.5%

CAN: 30%

From 1 January 1992

35%

NZ: 20%

FI: 30%

DC: 30%

CAN: 27.5%”.

33. Omit 8708.93.30, substitute:

“8708.93.30

- - - For use in the assembly or manufacture of vehicles of 8703.21.10, 8703.22.10, 8703.23.10, 8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10, 8703.90.10, 8704.21.10 or 8704.31.10

45%

NZ: 20%

FI: 40%

DC: 40%

CAN: 37.5%

From 1 January 1989

42.5%

NZ: 20%

FI: 37.5%

DC: 37.5%

CAN: 35%

From 1 January 1990

40%

NZ: 20%

FI: 35%

DC: 35%

CAN: 32.5%

From 1 January 1991

37.5%

NZ: 20%

FI: 32.5%

DC: 32.5%

CAN: 30%

SCHEDULE—continued

From 1 January 1992

35%

NZ: 20%

FI: 30%

DC: 30%

CAN: 27.5%”.

34. Omit 8708.99.30, substitute:

“8708.99.30

- - - Chassis, for use in the assembly or manufacture of vehicles of 8703.21.10, 8703.22.10, 8703.23.10. 8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10. 8703.90.10, 8704.21.10 or 8704.31.10

45%

NZ: 20%

FI: 40%

DC: 40%

CAN: 37.5%

From 1 January 1989

42.5%

NZ: 20%

FI: 37.5%

DC: 37.5%

CAN: 35%

From 1 January 1990

40%

NZ: 20%

FI: 35%

DC: 35%

CAN: 32.5%

From 1 January 1991

37.5%

NZ: 20%

FI: 32.5%

DC: 32.5%

CAN: 30%

From 1 January 1992

35%

NZ: 20%

FI: 30%

DC: 30%

CAN: 27.5%”.

Amendment of Part III of Schedule 4

Omit items 41b and 41c, substitute:

“41b

Vehicles of an age of 30 years or more, being:

Free”.

(a) utilities or pick-ups classified under 8704.21.91 or 8704.31.91 of Schedule 3; or

(b) vehicles classified under 8703.21.10, 8703.22.10. 8703.23.10, 8703.24.10, 8703.31.10, 8703.32.10. 8703.33.10, 8703.90.10, 8704.21.10 or 8704.31.10 of Schedule 3

Amendment of Schedule 5

Omit item 60.

NOTE

1. No. 82, 1987, as amended. For previous amendments, see Nos. 43 and 147, 1987; and No. 68, 1988.

[Minister’s second reading speech made in—

House of Representatives on 27 April 1988

Senate on 24 May 1988

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