Customs Tariff Amendment Act (No. 5) 1997 (Cth)

Customs Tariff Amendment Act (No. 5) 1997

No. 181, 1997

Customs Tariff Amendment Act (No. 5) 1997

No. 181, 1997

An Act to amend the Customs Tariff Act 1995, and for related purposes

Contents

Customs Tariff Amendment Act (No. 5) 1997

No. 181, 1997

An Act to amend the Customs Tariff Act 1995, and for related purposes

[Assented to 27 November 1997]

The Parliament of Australia enacts:

1Short title

This Act may be cited as the Customs Tariff Amendment Act (No. 5) 1997.

2Commencement

1. (1)

   Subject to subsection (2), this Act commences on the day on which it receives the Royal Assent.

2. (2)

   Schedule 1 is taken to have commenced on 17 September 1997.

3Schedule(s)

Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—Amendment of the Customs Tariff Act 1995

1

Subsection 19(1) (table)

Repeal the table, substitute:

TABLE

Column 1 Customs subheading	Column 2 Excise item	Column 1 Customs subheading	Column 2 Excise item
2203.00.10	1(C)	2402.20.99	8(B)(2)
2206.00.11	2(O)	2403.10.20	6(A)
2206.00.12	2(H)(1)	2403.10.80	6(B)
2207.10.00	2(O)	2403.99.20	9
2208.20.10	2(A)	2403.99.91	6(A)
2208.20.90	2(H)(1)	2403.99.99	6(B)
2208.30.00	2(D)	2707.50.11	11(C)(2)(a)
2208.40.00	2(F)	2707.50.19	11(C)(2)(b)
2208.50.00	2(H)(1)	2710.00.12	11(G)(2)(a)
2208.60.00	2(H)(1)	2710.00.19	11(G)(2)(b)
2208.70.00	2(H)(1)	2710.00.20	11(E)(2)
2208.90.00	2(H)(1)	2710.00.30	11(E)(3)
2402.10.10	7(A)	2710.00.40	11(D)
2402.10.90	7(B)	2710.00.51	11(A)(3)(a)
2402.20.10	8(A)	2710.00.52	11(A)(3)(b)
2402.20.91	8(B)(1)	2710.00.53	11(A)(3)(c)

1. 2

   Subheadings 2402.10.00 and 2402.20.00 in Schedule 3

   Omit the subheadings, substitute:

2402.10	-Cigars, cheroots and cigarillos, containing tobacco:
2402.10.10	---Of a kind for which the Chief Executive Officer of Customs has declared a wholesale list price by instrument in writing published in the Gazette	$86.92/kg and 50.32% of the wholesale list price NZ:$86.92/kg and 50.32% of the wholesale list price PNG:$86.92/kg and 50.32% of the wholesale list price FI:$86.92/kg and 50.32% of the wholesale list price DC:$86.92/kg and 50.32% of the wholesale list price
2402.10.90	---Other	$232.17/kg NZ:$232.17/kg PNG:$232.17/kg FI:$232.17/kg DC:$232.17/kg
2402.20	-Cigarettes containing tobacco:
2402.20.10	---Of a kind for which the Chief Executive Officer of Customs has declared a wholesale list price by instrument in writing published in the Gazette	$86.92/kg and 50.32% of the wholesale list price NZ:$86.92/kg and 50.32% of the wholesale list price PNG:$86.92/kg and 50.32% of the wholesale list price FI:$86.92/kg and 50.32% of the wholesale list price DC:$86.92/kg and 50.32% of the wholesale list price
2402.20.9	---Other:
2402.20.91	----Of a weight such that there are no more than 1,200 per kilogram	$232.17/kg NZ:$232.17/kg PNG:$232.17/kg FI:$232.17/kg DC:$232.17/kg
2402.20.99	----Other	$350.00/kg NZ:$350.00/kg PNG:$350.00/kg FI:$350.00/kg DC:$350.00/kg

3

Subheading 2403.10.00 in Schedule 3

Omit the subheading, substitute:

2403.10	-Smoking tobacco, whether or not containing tobacco substitutes in any proportion:
2403.10.20	---Of a kind for which the Chief Executive Officer of Customs has declared a wholesale list price by instrument in writing published in the Gazette	$86.92/kg and 50.32% of the wholesale list price NZ:$86.92/kg and 50.32% of the wholesale list price PNG:$86.92/kg and 50.32% of the wholesale list price FI:$86.92/kg and 50.32% of the wholesale list price DC:$86.92/kg and 50.32% of the wholesale list price
2403.10.80	---Other	$232.17/kg NZ:$232.17/kg PNG:$232.17/kg FI:$232.17/kg DC:$232.17/kg

4

Subheading 2403.99.90 in Schedule 3

Omit the subheading, substitute:

2403.99.9	---Other:
2403.99.91	----Of a kind for which the Chief Executive Officer of Customs has declared a wholesale list price by instrument in writing published in the Gazette	$86.92/kg and 50.32% of the wholesale list price NZ:$86.92/kg and 50.32% of the wholesale list price PNG:$86.92/kg and 50.32% of the wholesale list price FI:$86.92/kg and 50.32% of the wholesale list price DC:$86.92/kg and 50.32% of the wholesale list price
2403.99.99	----Other	$232.17/kg NZ:$232.17/kg PNG:$232.17/kg FI:$232.17/kg DC:$232.17/kg

5

Saving provision

If, for the purposes of Chapter 24 of Schedule 3 to the Customs Tariff Act 1995 as proposed to be altered by a Customs Tariff alteration proposed in the Parliament, the Chief Executive Officer of Customs declares in the Gazette a wholesale list price of goods falling to a subheading of that Chapter, then, on that alteration coming into effect, that declaration has effect, and is taken to have had effect, according to its terms, as if it were a declaration made by the Chief Executive Officer under and for the purposes of that Chapter.

6

Application

The amendments made by this Act apply in respect of goods:

1. (a)

   that fall to a subheading of Chapter 24 of Schedule 3 to the Customs Tariff Act 1995 as amended by this Act; and

2. (b)

   that are entered for home consumption on or after the commencement of this Act.

[Minister's second reading speech made in—

House of Representatives on 22 October 1997

Senate on 30 October 1997]

(172/97)