Customs Tariff Amendment Act (No. 2) 1989 (Cth)

Case
No judgment structure available for this case.

Customs Tariff Amendment Act (No. 2) 1989

No. 67 of 1989

  

An Act to amend the Customs Tariff Act 1987

[Assented to 19 June 1989]

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) 1989.

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

Commencement

2. (1) Sections 1 and 2 commence on the day on which this Act receives the Royal Assent.

(2) Subsection 3 (1) shall be taken to have commenced on 4 February 1989.

(3) Subsection 3 (2) and section 8 shall be taken to have commenced on 15 February 1989.

 

(4) Subsection 3 (3) and section 10 commence on 1 July 1989.

(5) Section 4 shall be taken to have commenced on 1 January 1988.

(6) Section 5 shall be taken to have commenced on 1 July 1988.

(7) Section 6 shall be taken to have commenced on 14 October 1988.

(8) Section 7 shall be taken to have commenced on 25 January 1989.

(9) Section 9 shall be taken to have commenced on 1 March 1989.

Indexation of rates of duty

3. (1) Section 26 of the Principal Act is amended:

(a) by inserting “(other than the amount of $0.027)” after “money” in subsection (1);

(b) by omitting “2203.00.11” from Column 1 of the Table in subsection (1) and substituting “2203.00.10”;

(c) by omitting “2203.00.19” from Column 1 of that Table;

(d) by omitting “1 (d)” from Column 2 of that Table.

(2) Section 26 of the Principal Act is amended:

(a) by inserting “2710.00.19” after “2707.50.10” in Column 1 of the Table in subsection (1);

(b) by inserting “11 (g) (2)” after “11 (b)(3)” in Column 2 of that Table.

(3) Section 26 of the Principal Act is amended by omitting subsection (2).

Amendments of Schedules 2, 3 and 4 having effect from 1 January 1988

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

Amendments of Schedules 3 and 4 having effect from 1 July 1988

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

Amendment of Schedule 3 having effect from 14 October 1988

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

Amendment of Schedule 3 having effect from 25 January 1989

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

Amendment of Schedule 3 having effect from 15 February 1989

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

Amendments of Schedules 3, 4 and 5 having effect from 1 March 1989

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

Amendments of Schedules 3 and 4 having effect from 1 July 1989

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

—————

 

SCHEDULE 1 Section 4

AMENDMENTS HAVING EFFECT FROM 1 JANUARY 1988

Amendments of Schedule 2

1. Omit Rule 5 (a), substitute:

“(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This Rule does not, however, apply to containers which give the whole its essential character;”.

2. Omit Rule 6, substitute:

“6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.”.

Amendment of Schedule 3

Omit 6308.00.90, substitute:

“6308.00.90 - - - Other 15%

 DC: 10%”.

Amendment of Part III of Schedule 4

Omit the Table to item 42a, substitute:

“THE TABLE

8901.10.90

8903.92.90

8901.20.90

8903.99.90

8901.30.90

8904.00.90

8901.90.90

8905.10.90

8902.00.90

8905.20.90

8903.91.90

8906.00.90”.

—————

SCHEDULE 2 Section 5

AMENDMENTS HAVING EFFECT FROM 1 JULY 1988

Amendments of Schedule 3

1. Omit 1702.50.00, substitute:

“1702.50.00 - Chemically pure fructose

Free”.

2. Omit 4814.20.00, substitute:

“4814.20.00 -Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics

From 1 June 1989

14%

DC: 9%

CAN: 9%

15%

DC: 10%

CAN: 10%”.

3. Omit 5307.10.00 and 5307.20.00, substitute:

“5307.10.00 - Single

14%

FI: 4%

DC: 9%

From 1 March 1989

15%

DC: 10%

5307.20.00 - Multiple (folded) or cabled

14%

FI: 4%

DC: 9%

From 1 March 1989

15%

DC: 10%”.

 

SCHEDULE 2—continued

4. Omit 5909.00.10, substitute:

“5909.00.10 - - - Having an internal diameter not exceeding 110 mm

14%

DC: 9%

From 1 March 1989

15%

DC: 10%”.

Amendment of Part III of Schedule 4

Omit item 40d, substitute:

“40d

Goods classified under 5703 of Schedule 3, as prescribed by by-law, entered for home consumption on or before 28 February 1989

Free”.

—————

SCHEDULE 3 Section 6

AMENDMENT HAVING EFFECT FROM 14 OCTOBER 1988

Amendment of Schedule 3

Omit 9616.10.00, substitute:

“9616.10

- Scent sprays and similar toilet sprays, and mounts therefor:

9616.10.10

- - - Manually operated, having a ferrule or screw cap fitting not exceeding 20 mm internal diameter and an output of 0.14 ml or less per spray action

Free

9616.10.90

- - - Other

14%

DC: 9%

From 1 July 1989

13%

DC: 8%

From 1 July 1990

12%

DC: 7%

From 1 July 1991

11%

DC: 6%

From 1 July 1992

10%

DC: 5%”.

—————

SCHEDULE 4 Section 7

AMENDMENT HAVING EFFECT FROM 25 JANUARY 1989

Amendment of Schedule 3

Omit 8609.00.00, substitute:

“8609.00.00

CONTAINERS (INCLUDING CONTAINERS FOR THE TRANSPORT OF FLUIDS) SPECIALLY DESIGNED AND EQUIPPED FOR CARRIAGE BY ONE OR MORE MODES OF TRANSPORT

Free”.

—————

 

SCHEDULE 5 Section 8

AMENDMENT HAVING EFFECT FROM 15 FEBRUARY 1989

Amendment of Schedule 3

Omit 2710.00.10, substitute:

“2710.00.1

- - - Crudes, topped or enriched:

2710.00.11

- - - - - Goods, as follows:

(a) enriched crudes;

(b) topped crudes for use as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to section 34 of the Excise Act 1901

Free

2710.00.19

- - - - Other

$0.04644/L

NZ:$0.04644/L

PNG:$0.04644/L

FI:$0.04644/L

DC:$0.04644/L”.

—————

SCHEDULE 6 Section 9

AMENDMENTS HAVING EFFECT FROM 1 MARCH 1989

Amendments of Schedule 3

1. Omit 4205.00.10, substitute:

“4205.00.10 - - - Parts of coats, jackets, and the like

Sch. 5

From 1 July 1995

55%

DC:50%”.

2. Omit 5609, substitute:

“5609.00.00 ARTICLES OF YARN, STRIP OR THE LIKE OF 5404 OR

25%

5405.00.00, TWINE, CORDAGE, ROPE OR CABLES, NOT

DC:20%”.

ELSEWHERE SPECIFIED OR INCLUDED

3. Omit 5705.00.30 and 5705.00.90, substitute:

“5705.00.30 - - - Goods of felt

15%

DC:10%

CAN:6%

5705.00.90 - - - Other

37.5%

DC:30%

CAN:27.5%

From 1 March 1990

35%

DC:30%

CAN:25%”.

4. Omit 5909.00.10, substitute:

“5909.00.10 - - - Having an internal diameter not exceeding 110 mm

15%

DC:10%”.

5. Omit 6114.90.10, substitute:

“6114.90.10 - - - Of elastic fabric, containing less than 10% by weight of

65%

elastic content

NZ:55%

DC:60%

From 1 March 1990

60%

NZ:50%

DC:55%

From 1 July 1990

60%

DC:55%

From 1 March 1991

55%

DC:50%”.

6. Omit 6115.20.00, substitute:

“6115.20.00 - Women’s full-length or knee-length hosiery, measuring per single

25%

yarn less than 67 decitex

DC:20%”.

 

SCHEDULE 6—continued

7. Omit 6306, substitute:

“6306

TARPAULINS, AWNINGS AND SUNBLINDS; TENTS; SAILS FOR BOATS, SAILBOARDS OR LANDCRAFT; CAMPING GOODS:

6306.1

- Tarpaulins, awnings and sunblinds:

6306.11.00

- - Of cotton

25%

DC:20%

6306.12.00

- - Of synthetic fibres

25%

DC:20%

6306.19.00

- - Of other textile materials

25%

DC:20%

6306.2

- Tents:

6306.21.00

- - Of cotton

25%

DC:20%

CAN:17.5%

6306.22.00

- - Of synthetic fibres

25%

DC: 20%

CAN:17.5%

6306.29.00

- - Of other textile materials

25%

DC:20%

CAN:17.5%

6306.3

- Sails:

6306.31.00

- - Of synthetic fibres

15%

DC:10%

6306.39.00

- - Of other textile materials

15%

DC:10%

6306.4

- Pneumatic mattresses:

6306.41.00

- - Of cotton

25%

DC:20%

6306.49.00

- - Of other textile materials

25%

DC:20%

6306.9

- Other:

6306.91.00

- - Of cotton

25%

DC:20%

6306.99.00

- - Of other textile materials

25%

DC:20%”.

8. Omit 6406.99.90, substitute:

“6406.99.90

- - - Other

Sch.5

From 1 July 1995

35%

DC:30%”.

Amendment of Part III of Schedule 4

Omit items 40a to 40d, substitute:

“40a

Fabrics, as prescribed by by-law, being fabrics classified under a heading of Schedule 3 specified in the Table below:

 Free

THE TABLE

5007 5211 5512 5516

5208 5212 5513 5903

 5209  5407  5514 5907.00.00

5210 5408 5515 6002

40b

Yarns, other than wool carpet yarns, for use otherwise than in the further manufacture of yarns, as prescribed by by-law

 Free

40c

Industrial crafts, as prescribed by by-law, as follows:

Free

(a) bed linen;

(b) bed spreads;

(c) cushion covers;

(d) facewashers (other than goods of knitted or crocheted terry towelling or similar knitted terry fabrics);

(e) placemats;

(f) quilts;

(g) serviettes;

(h) table linen.

being goods classified under a heading of Schedule 3 specified in the Table below, entered for home consumption on or before 30 June 1995:

THE TABLE

6302 6303 6304 6307

40d

Fabrics, as prescribed by by-law, being fabrics classified under a heading of Schedule 3 specified in the Table below, entered for home consumption on or before 30 June 1995:

40%

DC: 35%

 

SCHEDULE 6—continued

THE TABLE

5208 5212 5512 5515

5210 5407 5513 5516

5211

5408  5514

40e

Fabrics, as prescribed by by-law, being fabrics classified under a heading of Schedule 3 specified in the Table below, entered for home consumption on or before 30 June 1995:

8%

DC: 3%

THE TABLE

3921 5512 5515 6001

5407

5513 5516

5408

5514 5903

From 1 March 1990

16%

DC:11%

From 1 March 1991

24%

DC:19%

From 1 March 1992

32%

DC:27%

From 1 March 1993

40%

DC:35%

40f

Goods classified under 5703 of Schedule 3, as prescribed by by-law

Free”.

Amendments of Schedule 5

1. Omit Note 1, substitute:

“1.—A reference in this Schedule to “industrial crafts to which this Schedule applies” shall be read as a reference to goods that are:

(a) textile fabrics or textile articles, including articles of apparel, that are made up from fabric or yarn, that are hand crocheted, hand knitted, hand netted or hand woven and contain not less than 90% by weight of natural fibres;

(b) articles of apparel, other than goods made up from fabric or yarn, that are wholly, or in chief part by weight, of natural materials;

(c) textile articles, including articles of apparel, manufactured from woven textiles printed or dyed according to:

(i) the traditional Batik method;

(ii) the traditional tie and dye method;

(iii) the traditional hand block printing method; or

(iv) the traditional kalamkari printing method; or

(d) garments printed or dyed according to one of the above methods after making up, being goods that—

(e) are certified by an approved authority in the country of manufacture as being made by one or more of the following processes and by no other process:

(i) by hand;

(ii) by tools held in the hand;

(iii) by machines powered by foot or hand; or

(f) the Collector is satisfied are made up by one or more of the following processes and by no other process:

(i) by hand;

(ii) by tools held in the hand;

(iii) by machines powered by foot or hand,

entered for home consumption on or before 31 August 1989.”.

2. After subitem 1g insert:

“1n

- Goods, the produce or manufacture of New Zealand, as prescribed by by-law

NZ:15%”.

3. Omit subitem 2a, substitute:

“2a

- Goods, as prescribed by by-law, entered for home consumption on or before 29 February 1992

From 1 July 1990

60%

NZ:10%

DC:55%

60%

DC:55%”.

4. After subitem 2g insert:

“2n

- Goods, the produce or manufacture of New Zealand, as prescribed by by-law

NZ:40%”.

 

SCHEDULE 6—continued

5. Omit subitem 3a, substitute:

“3a

- Goods, as prescribed by by-law, entered for home consumption on or before 29 February 1992

60%

NZ:10%

DC:55%

From 1 July 1990

60%

DC:55%”.

6. After subitem 3g insert:

“3n

- Goods, the produce or manufacture of New Zealand, as prescribed by by-law

NZ:25%”.

7. After subitem 4g insert:

“4n

- Goods, the produce or manufacture of New Zealand, as prescribed by by-law

NZ:15%”.

8. Omit item 5, substitute:

“5

Leather coats, jackets, and the like, and parts thereof, being goods classified under a subheading of Schedule 3 specified in the Table below, entered for home consumption on or before 30 June 1995:

THE TABLE

4203.10.10 4205.00.10

5a

- Goods, as prescribed by by-law, entered for home consumption on or before 29 February 1992

60%

NZ:10%

DC: 55%

From 1 March 1990

60%

DC: 55%

5d

- Goods, as prescribed by by-law

86%

NZ: 41%

PNG: 31%

FI: 31%

DC: 81%

5g

- Goods, as prescribed by by-law

67%

NZ: 32%

PNG: 17%

FI: 17%

DC (except RKOR and TAIW): 57%

RKOR and TAIW: 67%

5m

- Goods, the produce or manufacture of New Zealand, as prescribed by by-law

NZ: 12%

5n

- Goods, the produce or manufacture of New Zealand, as prescribed by by-law

NZ: 17%

5s

- Industrial crafts to which this Schedule applies, as prescribed by by-law

56%

NZ: 56%

PNG: 56%

FI: 56%

DC: 56%

5v

- Goods, as follows:

120%

(a) of deerskin leather,

PNG: 65%

(b) of sheepskin leather or lambskin leather, other than of full grain leather.

FI: 65%

DC: 115%

entered for home consumption on or before 30 June 1990

From 1 March 1990

110%

PNG: 55%

FI: 55%

DC: 105%

5w

- Other

120%

NZ: 85%

PNG: 65%

FI: 65%

DC: 115%

From 1 March 1990

110%

NZ: 75%

PNG: 55%

FI: 55%

DC: 105%

From 1 July 1990

110%

PNG: 55%

FI: 55%

DC: 105%

 

SCHEDULE 6—continued

From 1 March 1991

100%

PNG: 45%

FI: 45%

DC: 95%

From 1 March 1992

90%

PNG: 35%

FI: 35%

DC: 85%

From 1 March 1993

80%

PNG: 25%

FI: 25%

DC: 75%

From 1 March 1994

70%

PNG: 15%

FI: 15%

DC: 65%”.

9. After subitem 6g insert:

“6n - Goods, the produce or manufacture of New Zealand, as prescribed by by-law

NZ: 15%”.

10. After subitem 7g insert:

“7n - Goods, the produce or manufacture of New Zealand, as prescribed by by-law

NZ: 15%”.

11. Omit subitem 7v, substitute:

“7v - Industrial overalls, entered for home consumption on or before 30 June 1990

55%, and

$4.60 each

NZ: 10%

PNG: $4.60 each

FI: $4.60 each

DC: 50%, and $4.60 each

From 1 March 1990

55%, and $3.85 each

NZ: 10%

PNG: $3.85 each

FI: $3.85 each

DC: 50%, and $3.85 each”.

12. After subitem 8d insert:

“8g - Goods, as prescribed by by-law

50%

NZ: 15%

DC (except CHIN): 40%

CHIN: 50%”.

13. After subitem 9d insert:

“9g - Goods, as prescribed by by-law

50%

NZ: 15%

DC (except HONG): 40%

HONG: 50%”.

14. After subitem 10g insert:

“10n - Goods, the produce or manufacture of New Zealand, as prescribed by by-law

NZ: 20%”.

 

SCHEDULE 6—continued

15. Omit item 11, substitute:

“11 Goods, other than goods to which item 10 in this Schedule applies, having a chest measurement of less than 86 cm, and parts thereof, as follows:

(a) playsuits, rompersuits and the like;

(b) sets of garments of identical composition, for babies;

(c) sleepwear;

(d) suits and ensembles;

(e) track suits,

being goods classified under a subheading of Schedule 3 specified in the Table below, entered for home consumption on or before 30 June 1995:

THE TABLE

6103.11.00

6108.32.00

6203.12.00

6208.29.00

6103.12.00

6108.39.00

6203.19.00

6209.10.90

6103.19.00

6108.91.00

6203.21.00

6209.20.90

6103.21.00

6108.92.00

6203.22.00

6209.30.90

6103.22.00

6108.99.00

6203.23.00

6209.90.90

6103.23.00

6111.10.90

6203.29.00

6210.40.90

6103.29.00

6111.20.90

6204.11.00

6210.50.90

6104.11.00

6111.30.90

6204.12.00

6211.31.90

6104.12.00

6111.90.90

6204.13.00

6211.32.90

6104.13.00

6112.11.00

6204.19.00

6211.33.90

6104.19.00

6112.12.00

6204.21.00

6211.39.90

6104.21.00

6112.19.00

6204.22.00

6211.41.00

6104.22.00

6113.00.90

6204.23.00

6211.42.00

6104.23.00

6114.10.90

6204.29.00

6211.43.00

6104.29.00

6114.20.90

6207.21.00

6211.49.00

6107.21.00

6114.30.90

6207.22.00

6217.90.90

6107.22.00

6114.90.90

6207.29.00

6107.29.00

6117.90.90

6208.21.00

6108.31.00

6203.11.00

6208.22.00

 

11a

- Goods, as prescribed by by-law, entered for home consumption on or before 29 February 1992

60%

NZ: 10%

DC: 55%

From 1 July 1990

60%

DC: 55%

11d

- Goods, as prescribed by by-law

57%

NZ: 12%

PNG: 2%

FI: 2%

DC: 52%

11g

- Goods, as prescribed by by-law

51%

NZ: 16%

PNG: 1%

FI: 1%

DC (except CHIN and TAIW): 41%

CHIN and TAIW: 51%

11n

- Goods, the produce or manufacture of New Zealand, as prescribed by by-law

NZ: 15%

11s

- Industrial crafts to which this Schedule applies, as prescribed by by-law

Free

11v

- Other

55%, and $1.15/garment

NZ: 20%, and $1.15/garment

PNG:$1.15/garment

FI:$1.15/garment

DC: 50%, and $1.15/garment

   

SCHEDULE 6—continued

From 1 March 1990

55%, and $0.95/garment

NZ: 20%, and $0.95/garment

PNG: $0.95/garment

FI: $0.95/ garment

DC: 50%, and $0.95/garment

From 1 July 1990

55%, and $0.95/garment

PNG: $0.95/garment

FI: $0.95/garment

DC: 50%, and $0.95/garment

From 1 March 1991

55%, and $0.75/garment

PNG: $0.75/garment

FI: $0.75/garment

DC: 50%, and $0.75/garment

From 1 March 1992

55%, and $0.55/garment

PNG: $0.55/garment

FI: $0.55/garment

DC: 50%, and $0.55/garment

From 1 March 1993

55%, and $0.35/garment

PNG: $0.35/garment

FI: $0.35/garment

DC: 50%, and $0.35/garment

From 1 March 1994

55%, and $0.15/garment

PNG: $0.15/garment

FI: $0.15/garment

DC: 50%, and $0.15/garment’

16. After subitem 12g insert:

“12n - Goods, the produce or manufacture of New Zealand, as prescribed by by-law

NZ: 20%”.

17. Omit item 13, substitute:

“13 Other outer garments and other sleepwear, and parts thereof, other than goods to which a previous item or item 17 in this Schedule applies, being goods classified under a subheading of Schedule 3 specified in the Table below, entered for home consumption on or before 30 June 1995:

 

SCHEDULE 6—continued

THE TABLE

6101.10.00

6104.52.00

6117.90.90

6204.51.00

6101.20.00

6104.53.00

6201.11.00

6204.52.00

6101.30.90

6104.59.00

6201.12.00

6204.53.00

6101.90.00

6104.61.00

6201.13.00

6204.59.00

6102.10.00

6104.62.00

6201.19.00

6204.61.90

6102.20.00

6104.63.90

6202.11.00

6204.62.90

6102.30.90

6104.69.00

6202.12.00

6204.63.90

6102.90.00

6107.21.00

6202.13.00

6204.69.90

6103.11.00

6107.22.00

6202.19.00

6208.21.00

6103.12.00

6107.29.00

6203.11.00

6208.22.00

6103.19.00

6108.31.00

6203.12.00

6208.29.00

6103.21.00

6108.32.00

6203.19.00

6209.10.90

6103.22.00

6108.39.00

6203.21.00

6209.20.90

6103.23.00

6108.91.00

6203.22.00

6209.30.90

6103.29.00

6108.92.00

6203.23.00

6209.90.90

6103.41.00

6108.99.00

6203.29.00

6210.20.00

6103.42.00

6111.10.90

6203.41.90

6210.30.00

6103.43.90

6111.20.90

6203.42.90

6210.40.90

6103.49.90

6111.30.90

6203.43.90

6210.50.90

6104.11.00

6111.90.90

6203.49.90

6211.31.90

6104.12.00

6112.11.00

6204.11.00

6211.32.90

6104.13.00

6112.12.00

6204.12.00

6211.33.90

6104.19.00

6112.19.00

6204.13.00

6211.39.90

6104.21.00

6113.00.90

6204.19.00

6211.41.00

6104.22.00

6114.10.90

6204.21.00

6211.42.00

6104.23.00

6114.20.90

6204.22.00

6211.43.00

6104.29.00

6114.30.90

6204.23.00

6211.49.00

6104.51.00

6114.90.90

6204.29.00

6217.90.90

 

13a

- Goods, as prescribed by by-law, entered for home consumption on or before 29 February 1992

60%

NZ:10%

DC:55%

From 1 July 1990

60%

DC:55%

13d

-Goods, as prescribed by by-law

67%

NZ: 22%

PNG: 12%

FI: 12%

DC: 62%

13g

- Goods, as prescribed by by-law

81%

NZ: 46%

PNG: 31%

FI: 31%

DC (except CHIN, HONG and TAIW): 71%

CHIN, HONG and TAIW: 81%

13n

- Goods, the produce or manufacture of New Zealand, as prescribed by by-law

NZ: 20%

13r

- Industrial crafts to which this Schedule applies, as prescribed by by-law, entered for home consumption on or before 29 February 1992

Free

13s

- Industrial crafts to which this Schedule applies, as prescribed by by-law

12%

NZ: 12%

PNG: 12%

FI: 12%

DC: 12%

 

SCHEDULE 6—continued

13v

- Other

55%, and $4.20/garment

NZ: 20%, and $4.20/garment

PNG: $4.20/garment

FI: $4.20/garment

DC: 50%, and $4.20/garment

From 1 March 1990

55%, and $3.50/garment

NZ: 20%, and $3.50/garment

PNG: $3.50/garment

FI: $3.50/garment

DC: 50%, and $3.50/garment

From 1 July 1990

55%, and $3.50/garment

PNG: $3.50/garment

FI: $3.50/garment

DC: 50%, and $3.50/garment

From 1 March 1991

55%, and $2.80/garment

PNG: $2.80/garment

FI: $2.80/garment

DC: 50%, and $2.80/garment

From 1 March 1992

55%, and $2.10/garment

PNG: $2.10/garment

FI: $2.10/garment

DC: 50%, and $2.10/garment

From 1 March 1993

55%, and $1.40/garment

PNG: $1.40/garment

FI: $1.40/garment

DC: 50%, and $1.40/garment

From 1 March 1994

55%, and $0.70/garment

PNG: $0.70/garment

FI: $0.70/garment

DC: 50%, and $0.70/garment”.

18. Omit item 14, substitute:

“14

Goods, other than goods to which a previous item in this Schedule applies, and parts thereof, as follows:

(a) women’s, girls’ and babies’ panties and the like;

(b) men’s or boys’ undergarments,

being goods classified under a subheading of Schedule 3 specified in the Table below, entered for home consumption on or before 30 June 1995:

THE TABLE

6107.11.00 6111.20.90 6207.11.00 6209.20.90

6107.12.00 6111.30.90 6207.19.00 6209.30.90

6107.19.00 6111.90.90 6207.91.00 6209.90.90

6108.21.00 6113.00.90 6207.92.00 6211.31.90

6108.22.00 6114.10.90 6207.99.00 6211.32.90

6108.29.00 6114.20.90 6208.91.00 6211.33.90

6109.10.00 6114.30.90 6208.92.00 6211.39.90

6109.90.00 6114.90.90 6208.99.00 6217.90.90

 6111.10.90  6117.90.90        6209.10.90

14a

- Goods, as prescribed by by-law, entered for home consumption on or before 29 February 1992

60%

NZ: 10%

DC: 55%

From 1 July 1990

60%

DC: 55%

 

SCHEDULE 6—continued

14d

- Goods, as prescribed by by-law

86%

NZ: 41%

PNG: 31%

FI: 31%

DC: 81%

14g

- Goods, as prescribed by by-law

87%

NZ: 52%

PNG: 37%

FI: 37%

DC (except CHIN and HONG): 77%

CHIN and HONG: 87%

14m

- Goods, the produce or manufacture of New Zealand, as prescribed by by-law

NZ: 11%

14n

- Goods, the produce or manufacture of New Zealand, as prescribed by by-law

NZ: 15%

14v

- Other

55%, and $0.55 each

NZ: 20%, and $0.55 each

PNG: $0.55 each

FI: $0.55 each

DC: 50%, and $0.55 each

From 1 March 1990

55%, and $0.45 each

NZ: 20%, and $0.45 each

PNG: $0.45 each

FI: $0.45 each

DC: 50%, and $0.45 each

From 1 July 1990

55%, and $0.45 each

PNG: $0.45 each

FI: $0.45 each

DC: 50%, and $0.45 each

From 1 March 1991

55%, and $0.35 each

PNG: $0.35 each

FI: $0.35 each

DC: 50%, and $0.35 each

From 1 March 1992

55%, and $0.25 each

PNG: $0.25 each

FI: $0.25 each

DC: 50%, and $0.25 each

From 1 March 1993

55%, and $0.15 each

PNG: $0.15 each

FI: $0.15 each

DC: 50%, and $0.15 each

 

SCHEDULE 6—continued

From 1 March 1994

55%, and $0.05 each

PNG: $0.05 each

FI: $0.05 each

DC: 50%, and $0.05 each”.

19. After subitem 15g insert:

“15n

- Goods, the produce or manufacture of New Zealand, as prescribed by by-law

NZ: 40%”.

20. After subitem 16g insert:

“16n

- Goods, the produce or manufacture of New Zealand, as prescribed by by-law

NZ: 40%”.

21. Omit item 17, substitute:

“17

Goods, and parts thereof, as follows:

(a) of plastics;

(b) of rubber;

(c) of textile fabrics which, if imported, would be classified under 5603.00.00, 5903 or 5906 of Schedule 3,

being goods classified under a subheading of Schedule 3 specified in the Table below, entered for home consumption on or before 30 June 1995:

THE TABLE

3926.20.20 6111.90.90 6209.30.90 6210.40.90

4015.90.20 6113.00.90 6209.90.90 6210.50.90

6111.10.90 6117.90.90 6210.10.90 6217.90.90

 

6111.20.90

 6209.10.90           6210.20.00

 

6111.30.90

 6209.20.90           6210.30.00

17a

- Goods, as prescribed by by-law, entered for home consumption on or before 29 February 1992

60%

NZ: 10%

DC: 55%

From 1 July 1990

60%

DC: 55%

17d

- Goods, as prescribed by by-law

55%

NZ: 10%

DC: 50%

17g

- Goods, as prescribed by by-law

55%

NZ: 20%

PNG: 5%

FI: 5%

DC (except HONG and TAIW): 45%

HONG and TAIW: 55%

17n

- Goods, the produce or manufacture of New Zealand, as prescribed by by-law

NZ: 15%

17v

- Other

120%

NZ: 85%

PNG: 65%

FI: 65%

DC: 115%

From 1 March 1990

110%

NZ: 75%

PNG: 55%

FI: 55%

DC: 105%

From 1 July 1990

110%

PNG: 55%

FI: 55%

DC: 105%

From 1 March 1991

100%

PNG: 45%

FI: 45%

DC: 95%

 

SCHEDULE 6—continued

From 1 March 1992

90%

PNG: 35%

FI: 35%

DC: 85%

From 1 March 1993

80%

PNG: 25%

FI: 25%

DC: 75%

From 1 March 1994

70%

PNG: 15%

FI: 15%

DC: 65%”.

22. After subitem 18g insert:

“18n

- Goods, the produce or manufacture of New Zealand, as prescribed by by-law

NZ: 15%”.

23. Omit items 19 to 22, substitute:

“19

Goods, and parts thereof, as follows:

(a) socks, ankle-socks, sockettes and the like;

(b) tights and pantyhose 44 decitex or more, being goods classified under a subheading of Schedule 3 specified in the Table below, entered for home consumption on or before 30 June 1995:

THE TABLE

6111.10.90 6115.11.99 6115.92.10

6111.20.90 6115.12.90 6115.93.10

6111.30.90 6115.19.90 6115.99.10

6111.90.90 6115.91.10 6117.90.90

19a

- Goods, as prescribed by by-law, entered for home consumption on or before 29 February 1992

60%

NZ: 10%

DC: 55%

From 1 July 1990

60%

DC: 55%

19d

- Goods, as prescribed by by-law

55%

NZ: 10%

DC: 50%

19g

- Goods, as prescribed by by-law

50%

NZ: 15%

DC (except RKOR and TAIW): 40%

RKOR and TAIW: 50%.

19v

- Other

55%, and $0.45/pair

NZ: 20%, and $0.45/pair

PNG: $0.45/pair

FI: $0.45/pair

DC: 50%, and $0.45/pair

From 1 March 1990

55%, and $0.35/pair

NZ: 20%, and $0.35/pair

PNG: $0.35/pair

FI: $0.35/pair

DC: 50%, and $0.35/pair

 

SCHEDULE 6—continued

From 1 July 1990

55%, and $0.35/pair

PNG: $0.35/pair

FI: $0.35/pair

DC: 50%, and $0.35/pair

From 1 March 1991

55%, and $0.25/pair

PNG: $0.25/pair

FI: $0.25/pair

DC: 50%, and $0.25/pair

From 1 March 1992

55%, and $0.20/pair

PNG: $0.20/pair

FI: $0.20/pair

DC: 50%, and $0.20/pair

From 1 March 1993

55%, and $0.15/pair

PNG: $0.15/pair

FI: $0.15/pair

DC: 50%, and $0.15/pair

From 1 March 1994

55%, and $0.10/pair

PNG: $0.10/pair

FI: $0.10/pair

DC: 50% and $0.10/pair

20

Other undergarments for women, girls and babies, and parts thereof, other than goods to which a previous item or item 24 in this Schedule applies, being goods classified under a subheading of Schedule 3 specified in the Table below, entered for home consumption on or before 30 June 1995:

THE TABLE

6108.11.00 6111.20.90 6117.90.90 6209.30.90

6108.19.00 6111.30.90 6208.11.00 6209.90.90

6108.91.00 6111.90.90 6208.19.00 6211.41.00

6108.92.00 6113.00.90 6208.91.00 6211.42.00

6108.99.00 6114.10.90 6208.92.00 6211.43.00

6109.10.00 6114.20.90 6208.99.00 6211.49.00

6109.90.00 6114.30.90 6209.10.90 6217.90.90

 

6111.10.90

 6114.90.90   6209.20.90

20a

- Goods, as prescribed by by-law, entered for home consumption on or before 29 February 1992

60%

NZ: 10%

DC: 55%

From 1 July 1990

60%

DC: 55%

20d

- Goods, as prescribed by by-law

86%

NZ: 41%

PNG: 31%

FI: 31%

DC: 81%

 

SCHEDULE 6—continued

20g

- Goods, as prescribed by by-law

87%

NZ: 52%

PNG: 37%

FI: 37%

DC (except HONG and RKOR): 77%

HONG and RKOR: 87%

20m

- Goods, the produce or manufacture of New Zealand, as prescribed by by-law

NZ: 11%

20n

- Goods, the produce or manufacture of New Zealand, as prescribed by by-law

NZ: 15%

20v

- Other

55%, and $2.30 each

NZ: 20%, and $2.30 each

PNG: $2.30 each

FI: $2.30 each

DC: 50%, and $2.30 each

From 1 March 1990

55%, and $1.90 each

NZ: 20%, and $1.90 each

PNG: $1.90 each

FI: $1.90 each

DC: 50%, and $1.90 each

From 1 July 1990

55%, and $1.90 each

PNG: $1.90 each

FI: $1.90 each

DC: 50%, and $1.90 each

From 1 March 1991

55%, and $1.50 each

PNG: $1.50 each

FI: $1.50 each

DC: 50%, and $1.50 each

From 1 March 1992

55%, and $1.10 each

PNG: $1.10 each

FI: $1.10 each

DC: 50%, and $1.10 each

From 1 March 1993

55%, and $0.70 each

PNG: $0.70 each

FI: $0.70 each

DC: 50%, and $0.70 each

From 1 March 1994

55%, and $0.30 each

PNG: $0.30 each

FI: $0.30 each

DC: 50%, and $0.30 each

 

SCHEDULE 6—continued

21

Footwear with uppers of leather, being goods classified under a subheading of Schedule 3 specified in the Table below, entered for home consumption on or before 30 June 1995:

THE TABLE

6403.19.00 6403.51.00 6403.99.00

 6403.30.00              6403.59.00

 6403.40.00              6403.91.00

21a

- Goods, as prescribed by by-law, entered for home consumption on or before 29 February 1992

50%

DC: 45%

21d

- Goods, as prescribed by by-law

90%

NZ: 45%

PNG: 45%

FI: 45%

DC: 85%

21g

- Goods, as prescribed by by-law

63%

NZ: 23%

PNG: 23%

FI: 23%

DC (except BRAZ and CHIN): 53%

BRAZ and CHIN: 63%

21p

- Goods, the produce or manufacture of a Developing Country, being footwear classified under subheading 6403.59.00 of Schedule 3, not incorporating wedges or platforms, and having:

(a) outer soles of leather;

(b) leather heels of a depth not exceeding 20 mm;

(c) leather uppers without quarters; and

(d) a vamp comprising two or more separate straps,

being goods made by one or more of the following processes and by no other process:

(i) by hand;

(ii) by non-mechanical tools held in the hand;

(iii) by machines powered by foot or hand

DC: 21%

21v

- Goods, NSA, having a value of less than $1.50/pair, other than footwear:

45%, and $10.50/pair

(i) having a closed vamp (whether or not incorporating a peep toe); and

DC: 40%, and $10.50/pair

(ii) that is held to the foot at the heel or ankle

From 1 March 1990

45%, and $8.75/pair

DC: 40%, and $8.75/pair

From 1 March 1991

45%, and $7/pair

DC: 40%, and $7/pair

From 1 March 1992

45%, and $5.25/pair

DC: 40%, and $5.25/pair

From 1 March 1993

45%, and $3.50/pair

DC: 40%, and $3.50/pair

From 1 March 1994

45%, and $1.75/pair

DC: 40%, and $1.75/pair

21w

- Goods, NSA, having a value of less than $1.50/pair, entered for home consumption on or before 28 February 1990

45%, and $10.50/pair

FI: $10.50/pair

PNG: $10.50/pair

DC: 40%, and $10.50/pair

 

SCHEDULE 6—continued

21x

- Other

45%, and $10.50/pair

NZ: 15%, and $10.50/pair

PNG: $10.50/pair

FI: $10.50/pair

DC: 40%, and $10.50/pair

From 1 March 1990

45%, and $8.75/pair

PNG: $8.75/pair

FI: $8.75/pair

DC: 40%, and $8.75/pair

From 1 March 1991

45%, and $7/pair

PNG: $7/pair

FI: $7/pair

DC: 40%, and $7/pair

From 1 March 1992

45%, and $5.25/pair

PNG: $5.25/pair

FI: $5.25/pair

DC: 40%, and $5.25/pair

From 1 March 1993

45%, and $3.50/pair

PNG: $3.50/pair

FI: $3.50/pair

DC: 40%, and $3.50/pair

From 1 March 1994

45%, and $1.75/pair

PNG: $1.75/pair

FI: $1.75/pair

DC: 40%, and $1.75/pair

22

Footwear, other than goods to which item 21 in this Schedule applies, being goods classified under a subheading of Schedule 3 specified in the Table below, entered for home consumption on or before 30 June 1995:

THE TABLE

6401.10.00 6402.20.90 6404.11.00 6405.20.90

6401.92.90 6402.30.00 6404.19.90 6405.90.90

 

6401.99.90

 6402.91.90               6404.20.90

 

6402.19.00

 6402.99.90   6405.10.90

22a

- Goods, as prescribed by by-law, entered for home consumption on or before 29 February 1992

50%

DC: 45%

22d

- Goods, as prescribed by by-law

65%

NZ: 20%

PNG: 20%

FI: 20%

DC: 60%

22g

- Goods, as prescribed by by-law

63%

NZ: 23%

PNG: 23%

FI: 23%

DC (except BRAZ and CHIN): 53%

BRAZ and CHIN: 63%

 

SCHEDULE 6—continued

22h - Goods, as prescribed by by-law

65%

NZ: 25%

PNG: 25%

FI: 25%

DC (except CHIN, RKOR and TAIW): 55%

CHIN, RKOR and TAIW: 65%

22v - Other, having a value of less than $1.50/pair, entered for home consumption on or before 28 February 1990

45%, and $6/pair

PNG: $6/pair

FI: $6/pair

DC: 40%, and $6/pair

22w - Other

45%, and $6/pair

NZ: 15%, and $6/pair

PNG: $6/pair

FI: $6/pair

DC: 40%, and $6/pair

From 1 March 1990

45%, and $5/pair

PNG: $5/pair

FI: $5/pair

DC: 40%, and $5/pair

From 1 March 1991

45%, and $4/pair

PNG: $4/pair

FI: $4/pair

DC: 40%, and $4/pair

From 1 March 1992

45%, and $3/pair

PNG: $3/pair

FI: $3/pair

DC: 40%, and $3/pair

From 1 March 1993

45%, and $2/pair

PNG: $2/pair

FI: $2/pair

DC: 40%, and $2/pair

From 1 March 1994

45%, and $1/pair

PNG: $1/pair

FI: $1 /pair

DC: 40%, and $1/pair”.

24. Omit subitem 24x, substitute:

“24x - Other

55%, and $1.60/m2

PNG: $1.60/m2

FI: $1.60/m2

DC: 50%, and 11.60/m2

From 1 March 1990

55%, and $1.35/m2

PNG: $1.35/m2

FI: $1.35/m2

DC: 50%, and $1.35/m2

 

SCHEDULE 6—continued

From 1 March 1991

55%, and $1.10/m2

PNG: $1.10/m2

FI: $1.10/m2

DC: 50%, and $1.10/m2

From 1 March 1992

55%, and $0.85/m2

PNG: $0.85/m2

FI: $0.85/m2

DC: 50%, and $0.85/m2

From 1 March 1993

55%, and $0.60/m2

PNG: $0.60/m2

FI: $0.60/m2

DC: 50%, and $0.60/m2

From 1 March 1994

55%, and $0.35/m2

PNG: $0.35/m2

FI: $0.35/m2

DC: 50%, and $0.35/m2”.

—————

SCHEDULE 7 Section 10

AMENDMENTS HAVING EFFECT FROM 1 JULY 1989

Amendments of Schedule 3

1. Omit 2711, substitute:

“2711

PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS:

2711.1

- Liquefied:

2711.11.00

- - Natural gas

Free

2711.12.00

- - Propane

Free

2711.13.00

- - Butanes

Free

2711.14.00

- - Ethylene, propylene, butylene and butadiene

Free

2711.19.00

- - Other

Free

2711.2

- In gaseous state:

2711.21.00

- - Natural gas

Free

2711.29.00

- - Other

Free”.

2. Omit 4810.3, substitute:

“4810.3

- Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes:

4810.31.00

- - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or less

15%

DC: 10%

4810.32.00

- - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150g/m2

15%

DC: 10%

4810.39.00

- - Other

15%

DC: 10%”.

 

SCHEDULE 7—continued

Amendments of Part III of Schedule 4

1. Omit items 35b to 35d, substitute:

“35b

Unmanufactured tobacco and tobacco refuse classified under 2401.10.12, 2401.20.12 or 2401.30.00 of Schedule 3, as prescribed by by-law, being:

$0.47/kg

DC: $0.47/kg.

less 5%

(a) for use by a person who is a manufacturer for the purposes of the Excise Act 1901,and also the holder of a certificate issued by the Comptroller for the purposes of this item; and

(b) for use in the manufacture of cigarettes or of fine cut tobacco suitable for the manufacture of cigarettes, being cigarettes or fine cut tobacco that will contain Australian grown tobacco leaf,

entered for home consumption on or before 30 September 1993

35c

Unmanufactured tobacco and tobacco refuse classified under 2401.10.13, 2401.20.13 or 2401.30.00 of Schedule 3, as prescribed by by-law, being:

$0.33/kg

DC: $0.33/kg,

less 5%”.

(a) for use by a person who is a manufacturer for the purposes of the Excise Act 1901,and also the holder of a certificate issued by the Comptroller for the purposes of this item; and

(b) for use in the manufacture of tobacco (other than snuff, cigarettes or fine cut tobacco suitable for the manufacture of cigarettes), being tobacco that will contain Australian grown tobacco leaf,

entered for home consumption on or before 30 September 1995

2. After item 43 insert:

“44

Goods, being goods classified under a subheading specified in column 1 of the Table to section 26 of this Act, for use in the manufacture of excisable goods in terms of section 24 of the Excise Act 1901

The difference between the rate of duty set out in the third column of a subheading so specified and the rate of duty for the excise item specified in column 2 of the Table to section 26 of this Act opposite to that subheading, set out in the third column of that item in the Schedule to the Excise Tariff Act 1921.

  

NOTE

1. No. 82, 1987, as amended. For previous amendments, see Nos. 43 and 147, 1987; Nos. 60 and 68, 1988; and No. 27, 1989.

[Minister’s second reading speech made in—

House of Representatives on 4 May 1989

Senate on 25 May 1989

Actions
Download as PDF Download as Word Document


Cases Citing This Decision

0

Cases Cited

0

Statutory Material Cited

0