Customs Tariff Amendment (Australia-United Kingdom Free Trade Agreement Implementation) Act 2022 (Cth)

Case
No judgment structure available for this case.
Customs Tariff Amendment (Australia‑United Kingdom Free Trade Agreement Implementation) Act 2022

No. 58, 2022

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

Contents

Customs Tariff Amendment (Australia-United Kingdom Free Trade Agreement Implementation) Act 2022

No. 58, 2022

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

[Assented to 23 November 2022]

The Parliament of Australia enacts:

1Short title

This Act is the Customs Tariff Amendment (Australia‑United Kingdom Free Trade Agreement Implementation) Act 2022.

2Commencement
  1. (1)

    Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information

Column 1

Column 2

Column 3

Provisions

Commencement

Date/Details

1.

Sections 1 to 3 and anything in this Act not elsewhere covered by this table

The day this Act receives the Royal Assent.

23 November 2022

2.

Schedule 1

At the same time as Schedule 1 to the Customs Amendment (Australia‑United Kingdom Free Trade Agreement Implementation) Act 2022 commences.

31 May 2023

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

  1. (2)

    Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

3Schedules

Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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 1Amendments

Customs Tariff Act 1995

  1. 1

    Subsection 3(1) (at the end of the definition of rate column)

    Add:

    1. ; or (m)

      the third column of the table in Schedule 15.

2

Subsection 9(1)

Omit “or 14”, substitute “, 14 or 15”.

3

After paragraph 11(1)(bj)

Insert:

  1. or (bk)

    the third column of an item in the table in Schedule 15 that applies to goods;

4

After paragraph 11(1)(n)

Insert:

  1. or (o)

    the third column of that item in the table in Schedule 15;

5

After paragraph 11(2)(bj)

Insert:

  1. or (bk)

    the third column of an item in the table in Schedule 15 that applies to goods;

6

After section 13L

Insert:

13MWhen goods are UK originating goods

For the purposes of this Act, goods are UK originating goods if, and only if, they are UK originating goods under Division 1P of Part VIII of the Customs Act 1901.

7

At the end of subsection 14(1)

Add:

  1. ; and (m)

    a rate of duty set out in a rate column in Schedule 4 applies in relation to the United Kingdom if “UK” is specified in relation to the rate.

8

After subparagraph 16(1)(a)(xii)

Insert:

  1. and (xiii)

    are not UK originating goods;

9

Subparagraph 16(1)(t)(ii)

Omit “Free.”, substitute “Free;”.

10

At the end of subsection 16(1) (after the note)

Add:

  1. (u)

    subject to section 16A, if the goods are UK originating goods:

    1. (i)

      if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 15—by reference to the rate of duty set out in column 3 of that item; or

    2. (ii)

      otherwise—Free.

    Note: See also subsection (4C).

11

After subsection 16(4B)

Insert:

UK originating goods

  1. (4C)

    For the purposes of Schedule 15:

    1. (a)

      a reference in that Schedule to year 2 is a reference to the first calendar year beginning after the commencement of this subsection; and

    2. (b)

      a reference in that Schedule to year 3 is a reference to the second calendar year beginning after the commencement of this subsection; and

    3. (c)

      a reference in that Schedule to year 4 is a reference to the third calendar year beginning after the commencement of this subsection; and

    4. (d)

      a reference in that Schedule to year 5 is a reference to the fourth calendar year beginning after the commencement of this subsection; and

    5. (e)

      a reference in that Schedule to year 6 is a reference to the fifth calendar year beginning after the commencement of this subsection.

12

After section 16

Insert:

16ASuspension of preferential tariff for UK originating goods—safeguard goods

Duty rates

  1. (1)

    Despite paragraph 16(1)(u), the duty in respect of goods that are:

    1. (a)

      safeguard goods specified in a notice made by the Minister under this section; and

    2. (b)

      imported into Australia during the period specified in the notice;

must be worked out by reference to the general rate set out in the third column of the tariff classification under which the goods are classified.

Notice

  1. (2)

    The Minister may, by legislative instrument, make a notice specifying one or more safeguard goods, and a period, for the purposes of subsection (1).

  2. (3)

    The Minister may do so only if the Minister is satisfied that goods equivalent to those safeguard goods will, under a law of the United Kingdom, be subject to a global safeguard measure referred to in Section C of Chapter 3 of the Agreement if imported into the United Kingdom from Australia during the period.

  3. (4)

    The Minister must not specify a period starting before the commencement of the notice.

Definitions

  1. (5)

    In this section:

Agreement has the same meaning as in subsection 153ZRB(1) of the Customs Act 1901.

safeguard goods means UK originating goods that are classified to a heading or subheading in Schedule 3 that is specified in column 2 of any of items 150 to 238 in the table in Schedule 15.

13

At the end of subsection 18(1)

Add:

  1. ; or (l)

    under an item in the table in Schedule 15 that applies to the goods.

14

After subparagraph 18(2)(a)(xii)

Insert:

  1. and (xiii)

    are not UK originating goods;

15

At the end of subsection 18(2)

Add:

  1. ; (u)

    if the goods are UK originating goods:

    1. (i)

      if a rate of duty that applies in relation to the United Kingdom is set out in the third column of that item—by reference to that rate of duty; or

    2. (ii)

      otherwise—Free.

16

Paragraph 19AAC(1)(a)

Omit “section”, substitute “subsection”.

17

Paragraph 19AAC(1)(b)

Omit “or 14”, substitute “, 14 or 15”.

18

Paragraph 19AAC(1)(b)

Omit “section”, substitute “subsection”.

19

Paragraph 19AA(b)

Omit “or 14”, substitute “, 14 or 15”.

20

Paragraph 19AC(b)

Omit “or 14”, substitute “, 14 or 15”.

21

Paragraph 19ACA(1)(b)

Omit “or 14”, substitute “, 14 or 15”.

22

Schedule 4 (table item 17A, column headed “Rate of duty”)

After “RCEP”, insert “/UK”.

23

Schedule 4 (table item 20, column headed “Description of goods”, paragraph (d))

Omit “or 14”, substitute “, 14 or 15”.

24

Schedule 4 (table item 20, column headed “Rate of duty”)

After “RCEP”, insert “/UK”.

25

Schedule 4 (table item 22, column headed “Rate of duty”)

After “RCEP” (wherever occurring), insert “/UK”.

26

Schedule 4 (table item 45, column headed “Rate of duty”)

After “RCEP”, insert “/UK”.

27

Schedule 4 (table item 50, column headed “Rate of duty”)

After “RCEP” (wherever occurring), insert “/UK”.

28

Schedule 4 (table item 53, at the end of the column headed “Rate of duty”)

Add:

UK:5%

29

At the end of the Act

Add:

Schedule 15—UK originating goods

Note: See sections 15 and 16.

UK originating goods

Column 1

Item

Column 2

Heading or subheading in Schedule 3

Column 3

Rate

1

0406.10.00

$1.02/kg

From 1 January of year 2: $0.81/kg

From 1 January of year 3: $0.61/kg

From 1 January of year 4: $0.41/kg

From 1 January of year 5: $0.20/kg

From 1 January of year 6: Free

2

0406.20.00

$1.02/kg

From 1 January of year 2: $0.81/kg

From 1 January of year 3: $0.61/kg

From 1 January of year 4: $0.41/kg

From 1 January of year 5: $0.20/kg

From 1 January of year 6: Free

3

0406.30.00

$1.02/kg

From 1 January of year 2: $0.81/kg

From 1 January of year 3: $0.61/kg

From 1 January of year 4: $0.41/kg

From 1 January of year 5: $0.20/kg

From 1 January of year 6: Free

4

0406.40.90

$1.02/kg

From 1 January of year 2: $0.81/kg

From 1 January of year 3: $0.61/kg

From 1 January of year 4: $0.41/kg

From 1 January of year 5: $0.20/kg

From 1 January of year 6: Free

5

0406.90.90

$1.02/kg

From 1 January of year 2: $0.81/kg

From 1 January of year 3: $0.61/kg

From 1 January of year 4: $0.41/kg

From 1 January of year 5: $0.20/kg

From 1 January of year 6: Free

6

2203.00.63

$9.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

7

2203.00.64

$47.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

8

2203.00.65

$29.97/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

9

2203.00.66

$55.73/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

10

2203.00.67

$39.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

11

2203.00.69

$55.73/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

12

2203.00.71

$9.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

13

2203.00.72

$29.97/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

14

2203.00.79

$39.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

15

2203.00.91

$94.41/L of alcohol

16

2203.00.99

$94.41/L of alcohol

17

2204.10.23

$94.41/L of alcohol

18

2204.10.29

$94.41/L of alcohol

19

2204.10.83

$94.41/L of alcohol

20

2204.10.89

$94.41/L of alcohol

21

2204.21.30

$94.41/L of alcohol

22

2204.21.90

$94.41/L of alcohol

23

2204.22.30

$94.41/L of alcohol

24

2204.22.90

$94.41/L of alcohol

25

2204.29.30

$94.41/L of alcohol

26

2204.29.90

$94.41/L of alcohol

27

2205.10.30

$94.41/L of alcohol

28

2205.10.90

$94.41/L of alcohol

29

2205.90.30

$94.41/L of alcohol

30

2205.90.90

$94.41/L of alcohol

31

2206.00.13

$94.41/L of alcohol

32

2206.00.14

$94.41/L of alcohol

33

2206.00.21

$94.41/L of alcohol

34

2206.00.22

$94.41/L of alcohol

35

2206.00.23

$94.41/L of alcohol

36

2206.00.24

$94.41/L of alcohol

37

2206.00.52

$94.41/L of alcohol

38

2206.00.59

$94.41/L of alcohol

39

2206.00.62

$94.41/L of alcohol

40

2206.00.69

$94.41/L of alcohol

41

2206.00.72

$9.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

42

2206.00.73

$47.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

43

2206.00.76

$29.97/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

44

2206.00.77

$55.73/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

45

2206.00.78

$39.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

46

2206.00.79

$55.73/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

47

2206.00.82

$9.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

48

2206.00.83

$29.97/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

49

2206.00.89

$39.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

50

2206.00.92

$94.41/L of alcohol

51

2206.00.99

$94.41/L of alcohol

52

2207.10.00

$94.41/L of alcohol

53

2207.20.10

$0.460/L

54

2208.20.10

$88.17/L of alcohol

55

2208.20.90

$94.41/L of alcohol

56

2208.30.00

$94.41/L of alcohol

57

2208.40.00

$94.41/L of alcohol

58

2208.50.00

$94.41/L of alcohol

59

2208.60.00

$94.41/L of alcohol

60

2208.70.00

$94.41/L of alcohol

61

2208.90.20

$94.41/L of alcohol

62

2208.90.90

$94.41/L of alcohol

63

2401.10.00

Applicable rate (see section 19ACA)/kg

64

2401.20.00

Applicable rate (see section 19ACA)/kg of tobacco content

65

2401.30.00

Applicable rate (see section 19ACA)/kg of tobacco content

66

2402.10.20

$1.14040/stick

67

2402.10.80

Applicable rate (see section 19ACA)/kg of tobacco content

68

2402.20.20

$1.14040/stick

69

2402.20.80

Applicable rate (see section 19ACA)/kg of tobacco content

70

2403.11.00

Applicable rate (see section 19ACA)/kg of tobacco content

71

2403.19.10

$1.14040/stick

72

2403.19.90

Applicable rate (see section 19ACA)/kg of tobacco content

73

2403.91.00

Applicable rate (see section 19ACA)/kg of tobacco content

74

2403.99.80

Applicable rate (see section 19ACA)/kg of tobacco content

75

2404.11.00

Applicable rate (see section 19ACA)/kg of tobacco content

76

2707.10.00

$0.460/L

77

2707.20.00

$0.460/L

78

2707.30.00

$0.460/L

79

2707.50.00

$0.460/L

80

2709.00.90

$0.460/L

81

2710.12.61

$0.03556/L

82

2710.12.62

$0.460/L of gasoline

plus

$0.460/L of ethanol

plus

$0.460/L of other substances (if any) in the blend

83

2710.12.69

$0.460/L

84

2710.12.70

$0.460/L

85

2710.19.16

$0.460/L

86

2710.19.22

$0.460/L of diesel

plus

$0.460/L of ethanol

plus

$0.460/L of other substances (if any) in the blend

87

2710.19.28

$0.460/L

88

2710.19.40

$0.03556/L

89

2710.19.51

$0.460/L

90

2710.19.52

$0.460/L

91

2710.19.53

$0.460/L

92

2710.19.70

$0.460/L

93

2710.19.91

$0.085/L

94

2710.19.92

$0.085/kg

95

2710.20.00

$0.460/L of biodiesel

plus

$0.460/L of ethanol (if any)

plus

$0.460/L of other substances in the blend

96

2710.91.16

$0.460/L

97

2710.91.22

$0.460/L of diesel

plus

$0.460/L of ethanol

plus

$0.460/L of other substances (if any) in the blend

98

2710.91.28

$0.460/L

99

2710.91.40

$0.03556/L

100

2710.91.51

$0.460/L

101

2710.91.52

$0.460/L

102

2710.91.53

$0.460/L

103

2710.91.61

$0.03556/L

104

2710.91.62

$0.460/L of gasoline

plus

$0.460/L of ethanol

plus

$0.460/L of other substances (if any) in the blend

105

2710.91.69

$0.460/L

106

2710.91.70

$0.460/L

107

2710.91.80

$0.460/L of biodiesel

plus

$0.460/L of ethanol (if any)

plus

$0.460/L of other substances in the blend

108

2710.91.91

$0.085/L

109

2710.91.92

$0.085/kg

110

2710.99.16

$0.460/L

111

2710.99.22

$0.460/L of diesel

plus

$0.460/L of ethanol

plus

$0.460/L of other substances (if any) in the blend

112

2710.99.28

$0.460/L

113

2710.99.40

$0.03556/L

114

2710.99.51

$0.460/L

115

2710.99.52

$0.460/L

116

2710.99.53

$0.460/L

117

2710.99.61

$0.03556/L

118

2710.99.62

$0.460/L of gasoline

plus

$0.460/L of ethanol

plus

$0.460/L of other substances (if any) in the blend

119

2710.99.69

$0.460/L

120

2710.99.70

$0.460/L

121

2710.99.80

$0.460/L of biodiesel

plus

$0.460/L of ethanol (if any)

plus

$0.460/L of other substances in the blend

122

2710.99.91

$0.085/L

123

2710.99.92

$0.085/kg

124

2711.11.00

$0.315/kg

125

2711.12.10

$0.150/L

126

2711.13.10

$0.150/L

127

2711.21.10

$0.315/kg

128

2902.20.00

$0.460/L

129

2902.30.00

$0.460/L

130

2902.41.00

$0.460/L

131

2902.42.00

$0.460/L

132

2902.43.00

$0.460/L

133

2902.44.00

$0.460/L

134

3403.11.10

$0.085/kg

135

3403.11.90

$0.085/L

136

3403.19.10

$0.085/kg

137

3403.19.90

$0.085/L

138

3403.91.10

$0.085/kg

139

3403.91.90

$0.085/L

140

3403.99.10

$0.085/kg

141

3403.99.90

$0.085/L

142

3811.21.10

$0.085/kg

143

3811.21.90

$0.085/L

144

3817.00.10

$0.460/L

145

3819.00.00

$0.085/L

146

3824.99.30

$0.460/L of gasoline

plus

$0.460/L of ethanol

plus

$0.460/L of other substances (if any)

in the blend

147

3824.99.40

$0.460/L of diesel

plus

$0.460/L of ethanol

plus

$0.460/L of other substances (if any)

in the blend

148

3826.00.10

$0.460/L

149

3826.00.20

$0.460/L of biodiesel

plus

$0.460/L of ethanol (if any)

plus

$0.460/L of other substances in the blend

150

7208.10.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

151

7208.25.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

152

7208.26.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

153

7208.27.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

154

7208.36.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

155

7208.37.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

156

7208.38.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

157

7208.39.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

158

7208.40.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

159

7208.51.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

160

7208.52.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

161

7208.53.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

162

7208.54.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

163

7208.90.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

164

7209.15.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

165

7209.16.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

166

7209.17.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

167

7209.18.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

168

7209.25.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

169

7209.26.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

170

7209.27.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

171

7209.28.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

172

7209.90.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

173

7210.41.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

174

7210.49.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

175

7210.50.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

176

7210.61.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

177

7210.69.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

178

7210.70.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

179

7210.90.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

180

7211.14.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

181

7211.19.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

182

7211.23.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

183

7211.29.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

184

7211.90.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

185

7212.30.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

186

7212.40.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

187

7212.50.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

188

7213.10.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

189

7213.91.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

190

7213.99.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

191

7214.20.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

192

7214.91.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

193

7214.99.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

194

7215.10.90

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

195

7215.50.90

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

196

7215.90.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

197

7216.10.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

198

7216.21.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

199

7216.31.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

200

7216.32.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

201

7216.33.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

202

7216.40.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

203

7217.10.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

204

7217.20.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

205

7217.30.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

206

7217.90.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

207

7222.20.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

208

7225.30.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

209

7225.40.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

210

7225.50.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

211

7225.91.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

212

7225.92.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

213

7225.99.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

214

7226.91.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

215

7226.92.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

216

7226.99.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

217

7227.20.10

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

218

7227.20.90

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

219

7227.90.10

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

220

7227.90.90

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

221

7228.10.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

222

7228.20.10

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

223

7228.20.21

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

224

7228.20.90

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

225

7228.30.10

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

226

7228.30.90

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

227

7228.50.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

228

7228.60.10

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

229

7228.60.90

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

230

7228.70.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

231

7228.80.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

232

7229.20.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

233

7229.90.90

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

234

7306.30.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

235

7306.50.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

236

7306.61.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

237

7306.69.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

238

7306.90.00

4%

From 1 January of year 2: 3%

From 1 January of year 3: 2%

From 1 January of year 4: 1%

From 1 January of year 5: Free

30

User’s guide

Omit “to 14”, substitute “to 15”.

31

User’s guide

Omit “or 14”, substitute “, 14 or 15”.

32

User’s guide

Omit “and 14”, substitute “, 14 and 15”.

33

At the end of the User’s guide

Add:

Schedule 15 sets out the rate of duty for UK originating goods.

34

Application provision

The amendments made by items 1 to 11, 13 to 15 and 22 to 29 apply in relation to:

  1. (a)

    goods imported into Australia on or after the commencement of this Schedule; and

  2. (b)

    goods imported into Australia before the commencement of this Schedule, where the time for working out the rate of import duty on the goods had not occurred before the commencement of this Schedule.

35

Transitional provisions—indexation

Alcohol duty rates and fuel duty rates

(1) If, on one or more CPI indexation days, an alcohol duty rate, or a fuel duty rate, in the rate column of a subheading in Schedule 3 to the Customs Tariff Act 1995 was increased by an amount in accordance with section 19 of that Act, then, on the day this Schedule commences, the alcohol duty rate, or fuel duty rate, set out in the rate column of an item in the table in Schedule 15 to that Act that relates to that subheading is increased by that amount or the sum of those amounts (as the case requires).

Tobacco duty rates

(2) If, on one or more tobacco indexation days, a tobacco duty rate in the rate column of a subheading in Schedule 3 to the Customs Tariff Act 1995 was increased by an amount in accordance with section 19AB of that Act, then, on the day this Schedule commences, a rate of duty set out in the rate column of an item in the table in Schedule 15 to that Act that relates to that subheading is increased by that amount or the sum of those amounts (as the case requires).

Definitions

(3) In this item:

alcohol duty rate has the meaning given by section 19AA of the Customs Tariff Act 1995.

CPI indexation day means a day occurring:

  1. (a)

    on or after the day the Bill for this Act was introduced into the House of Representatives; and

  2. (b)

    before the day on which this Schedule commences;

on which a rate of duty was replaced under section 19 of the Customs Tariff Act 1995.

fuel duty rate has the meaning given by section 19AAC of the Customs Tariff Act 1995.

tobacco duty rate has the meaning given by section 19AC of the Customs Tariff Act 1995.

tobacco indexation day means a day occurring:

  1. (a)

    on or after the day the Bill for this Act was introduced into the House of Representatives; and

  2. (b)

    before the day on which this Schedule commences;

on which a rate of duty was replaced under section 19AB of the Customs Tariff Act 1995.

[Minister’s second reading speech made in—

House of Representatives on 27 October 2022

Senate on 21 November 2022]

(108/22)

Actions
Download as PDF Download as Word Document
Cases Citing This Decision

0

Cases Cited

0

Statutory Material Cited

0