Customs Tariff Amendment (Malaysia-Australia Free Trade Agreement Implementation) Act 2012 (Cth)

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Customs Tariff Amendment (Malaysia‑Australia Free Trade Agreement Implementation) Act 2012

No. 173, 2012

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

Contents

Customs Tariff Amendment (Malaysia-Australia Free Trade Agreement Implementation) Act 2012

No. 173, 2012

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

[Assented to 4 December 2012]

The Parliament of Australia enacts:

1Short title

This Act may be cited as the Customs Tariff Amendment (Malaysia‑Australia Free Trade Agreement Implementation) Act 2012.

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

Provision(s)

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.

4 December 2012

2.

Schedule 1

At the same time as Schedule 1 to the Customs Amendment (Malaysia‑Australia Free Trade Agreement Implementation and Other Measures) Act 2012 commences.

1 January 2013

3.

Schedule 2, Part 1

At the same time as Schedule 1 to the Customs Amendment (Malaysia‑Australia Free Trade Agreement Implementation and Other Measures) Act 2012 commences.

However, if Schedules 1 and 2 to the Customs Tariff Amendment (Schedule 4) Act 2012 commence at or before that time, the provision(s) do not commence at all.

1 January 2013

4.

Schedule 2, Part 2

The later of:

(a) immediately after the commencement of the provision(s) covered by table item 2; and

(b) immediately after the commencement of Schedules 1 and 2 to the Customs Tariff Amendment (Schedule 4) Act 2012.

1 March 2013

(paragraph (b) applies)

Note: This table relates only to the provisions of this Act as originally enacted.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.

3Schedule(s)

Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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

Customs Tariff Act 1995

  1. 1

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

    Add:

    1. ; or (g)

      the third column of the table in Schedule 9.

2

At the end of paragraph 11(1)(bd)

Add “or”.

3

After paragraph 11(1)(bd)

Insert:

  1. (be)

    the third column of an item in the table in Schedule 9 that applies to goods;

4

At the end of paragraph 11(1)(h)

Add “or”.

5

After paragraph 11(1)(h)

Insert:

  1. (i)

    the third column of that item in the table in Schedule 9;

6

At the end of paragraph 11(2)(bd)

Add “or”.

7

After paragraph 11(2)(bd)

Insert:

  1. (be)

    the third column of an item in the table in Schedule 9 that applies to goods;

8

After section 13E

Insert:

13FWhen goods are Malaysian originating goods

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

9

At the end of subparagraph 16(1)(a)(vi)

Add “and”.

10

After subparagraph 16(1)(a)(vi)

Insert:

  1. (vii)

    are not Malaysian originating goods;

11

Subparagraph 16(1)(n)(ii)

Omit “Free.”, substitute “Free;”.

12

At the end of subsection 16(1)

Add:

  1. (o)

    if the goods are Malaysian 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 9—by reference to the rate of duty set out in column 3 of that item; or

    2. (ii)

      otherwise—Free.

13

At the end of subsection 18(1)

Add:

  1. ; or (f)

    under an item in the table in Schedule 9 that applies to the goods.

14

At the end of subparagraph 18(2)(a)(vi)

Add “and”.

15

After subparagraph 18(2)(a)(vi)

Insert:

  1. (vii)

    are not Malaysian originating goods;

16

At the end of subsection 18(2)

Add:

  1. ; (o)

    if the goods are Malaysian originating goods:

    1. (i)

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

    2. (ii)

      otherwise—Free.

17

At the end of subparagraph 19(1)(e)(ii)

Add “and”.

18

After paragraph 19(1)(e)

Insert:

  1. (f)

    the rate column of an item in the table in Schedule 9 that relates to a subheading in Schedule 3:

    1. (i)

      that is specified in column 2 of that item in the table in Schedule 9; and

    2. (ii)

      that appears in column 1 of the Table below, opposite that excise item;

19

Paragraphs 19A(1)(d) and (2)(d)

Omit “or 8”, substitute “, 8 or 9”.

20

At the end of the Act

Add:

Schedule 9—Malaysian originating goods

Note: See sections 15 and 16.

Malaysian originating goods

Column 1

Item

Column 2

Heading or subheading in Schedule 3

Column 3

Rate

1

2203.00.61

$38.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

2

2203.00.62

$44.37/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

3

2203.00.69

$44.37/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

4

2203.00.71

$7.61/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

5

2203.00.72

$23.87/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

6

2203.00.79

$31.24/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

7

2203.00.91

$75.17/L of alcohol

8

2203.00.99

$75.17/L of alcohol

9

2204.10.23

$75.17/L of alcohol

10

2204.10.29

$75.17/L of alcohol

11

2204.10.83

$75.17/L of alcohol

12

2204.10.89

$75.17/L of alcohol

13

2204.21.30

$75.17/L of alcohol

14

2204.21.90

$75.17/L of alcohol

15

2204.29.30

$75.17/L of alcohol

16

2204.29.90

$75.17/L of alcohol

17

2205.10.30

$75.17/L of alcohol

18

2205.10.90

$75.17/L of alcohol

19

2205.90.30

$75.17/L of alcohol

20

2205.90.90

$75.17/L of alcohol

21

2206.00.13

$75.17/L of alcohol

22

2206.00.14

$75.17/L of alcohol

23

2206.00.21

$75.17/L of alcohol

24

2206.00.22

$75.17/L of alcohol

25

2206.00.23

$75.17/L of alcohol

26

2206.00.24

$75.17/L of alcohol

27

2206.00.52

$75.17/L of alcohol

28

2206.00.59

$75.17/L of alcohol

29

2206.00.62

$75.17/L of alcohol

30

2206.00.69

$75.17/L of alcohol

31

2206.00.74

$38.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

32

2206.00.75

$44.37/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

33

2206.00.78

$44.37/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

34

2206.00.82

$7.61/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

35

2206.00.83

$23.87/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

36

2206.00.89

$31.24/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

37

2206.00.92

$75.17/L of alcohol

38

2206.00.99

$75.17/L of alcohol

39

2207.10.00

$75.17/L of alcohol

40

2207.20.10

$0.38143/L

41

2208.20.10

$70.19/L of alcohol

42

2208.20.90

$75.17/L of alcohol

43

2208.30.00

$75.17/L of alcohol

44

2208.40.00

$75.17/L of alcohol

45

2208.50.00

$75.17/L of alcohol

46

2208.60.00

$75.17/L of alcohol

47

2208.70.00

$75.17/L of alcohol

48

2208.90.20

$75.17/L of alcohol

49

2208.90.90

$75.17/L of alcohol

50

2401.10.00

$436.13/kg

51

2401.20.00

$436.13/kg of tobacco content

52

2401.30.00

$436.13/kg of tobacco content

53

2402.10.20

$0.34889/stick

54

2402.10.80

$436.13/kg of tobacco content

55

2402.20.20

$0.34889/stick

56

2402.20.80

$436.13/kg of tobacco content

57

2403.11.00

$436.13/kg of tobacco content

58

2403.19.10

$0.34889/stick

59

2403.19.90

$436.13/kg of tobacco content

60

2403.91.00

$436.13/kg of tobacco content

61

2403.99.80

$436.13/kg of tobacco content

62

2707.10.00

$0.38143/L

63

2707.20.00

$0.38143/L

64

2707.30.00

$0.38143/L

65

2707.50.00

$0.38143/L

66

2709.00.90

$0.38143/L

67

2710.12.61

$0.08616/L

68

2710.12.62

$0.38143/L of gasoline

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any) in the blend

69

2710.12.69

$0.38143/L

70

2710.12.70

$0.38143/L

71

2710.19.16

$0.38143/L

72

2710.19.22

$0.38143/L of diesel

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any) in the blend

73

2710.19.28

$0.38143/L

74

2710.19.40

$0.09536/L

75

2710.19.51

$0.38143/L

76

2710.19.52

$0.38143/L

77

2710.19.53

$0.38143/L

78

2710.19.70

$0.38143/L

79

2710.19.91

$0.05449/L

80

2710.19.92

$0.05449/kg

81

2710.20.00

$0.38143/L of biodiesel

plus

$0.38143/L of ethanol (if any)

plus

$0.38143/L of other substances in the blend

82

2710.91.16

$0.38143/L

83

2710.91.22

$0.38143/L of diesel

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any) in the blend

84

2710.91.28

$0.38143/L

85

2710.91.40

$0.09536/L

86

2710.91.51

$0.38143/L

87

2710.91.52

$0.38143/L

88

2710.91.53

$0.38143/L

89

2710.91.61

$0.08616/L

90

2710.91.62

$0.38143/L of gasoline

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any) in the blend

91

2710.91.69

$0.38143/L

92

2710.91.70

$0.38143/L

93

2710.91.80

$0.38143/L of biodiesel

plus

$0.38143/L of ethanol (if any)

plus

$0.38143/L of other substances in the blend

94

2710.91.91

$0.05449/L

95

2710.91.92

$0.05449/kg

96

2710.99.16

$0.38143/L

97

2710.99.22

$0.38143/L of diesel

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any) in the blend

98

2710.99.28

$0.38143/L

99

2710.99.40

$0.09536/L

100

2710.99.51

$0.38143/L

101

2710.99.52

$0.38143/L

102

2710.99.53

$0.38143/L

103

2710.99.61

$0.08616/L

104

2710.99.62

$0.38143/L of gasoline

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any) in the blend

105

2710.99.69

$0.38143/L

106

2710.99.70

$0.38143/L

107

2710.99.80

$0.38143/L of biodiesel

plus

$0.38143/L of ethanol (if any)

plus

$0.38143/L of other substances in the blend

108

2710.99.91

$0.05449/L

109

2710.99.92

$0.05449/kg

110

2711.11.00

$0.1045/kg

From 1 July 2013: $0.1567/kg

From 1 July 2014: $0.209/kg

From 1 July 2015: $0.2613/kg

111

2711.12.10

$0.05/L

From 1 July 2013: $0.075/L

From 1 July 2014: $0.10/L

From 1 July 2015: $0.125/L

112

2711.13.10

$0.05/L

From 1 July 2013: $0.075/L

From 1 July 2014: $0.10/L

From 1 July 2015: $0.125/L

113

2711.21.10

$0.1045/kg

From 1 July 2013: $0.1567/kg

From 1 July 2014: $0.209/kg

From 1 July 2015: $0.2613/kg

114

2902.20.00

$0.38143/L

115

2902.30.00

$0.38143/L

116

2902.41.00

$0.38143/L

117

2902.42.00

$0.38143/L

118

2902.43.00

$0.38143/L

119

2902.44.00

$0.38143/L

120

3403.11.10

$0.05449/kg

121

3403.11.90

$0.05449/L

122

3403.19.10

$0.05449/kg

123

3403.19.90

$0.05449/L

124

3403.91.10

$0.05449/kg

125

3403.91.90

$0.05449/L

126

3403.99.10

$0.05449/kg

127

3403.99.90

$0.05449/L

128

3811.21.10

$0.05449/kg

129

3811.21.90

$0.05449/L

130

3817.00.10

$0.38143/L

131

3819.00.00

$0.05449/L

132

3824.90.50

$0.38143/L of gasoline

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any) in the blend

133

3824.90.60

$0.38143/L of diesel

plus

$0.38143/L of ethanol

plus

$0.38143/L of other substances (if any) in the blend

134

3826.00.10

$0.38143/L

135

3826.00.20

$0.38143/L of biodiesel

plus

$0.38143/L of ethanol (if any)

plus

$0.38143/L of other substances in the blend

21

User’s guide

Omit “and the rate of duty for ASEAN‑Australia‑New Zealand (AANZ) originating goods is determined under Schedule 8”, substitute “, the rate of duty for ASEAN‑Australia‑New Zealand (AANZ) originating goods is determined under Schedule 8 and the rate of duty for Malaysian originating goods is determined under Schedule 9”.

22

User’s guide

Omit “or 8”, substitute “, 8 or 9”.

23

User’s guide

Omit “and 8”, substitute “, 8 and 9”.

24

User’s guide

Omit “8 Schedules”, substitute “9 Schedules”.

25

At the end of the User’s guide

Add:

Schedule 9 sets out the rate of duty for Malaysian originating goods.

26

Application provision

The amendments made by items 1 to 16 and 20 apply in relation to:

  1. (a)

    goods imported into Australia on or after the commencement of those items; and

  2. (b)

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

27

Transitional provision—indexation

(1) If:

  1. (a)

    on the relevant indexation day, a rate of duty set out 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; and

  2. (b)

    this Schedule commences after the relevant indexation day;

then, on the day this Schedule commences, the rate of duty set out in the rate column of an item in the table in Schedule 9 to that Act that relates to that subheading is increased by the same amount.

(2) In this item:

relevant indexation day means:

  1. (a)

    1 February 2013; or

  2. (b)

    if, in relation to the 6‑month period starting on 1 February 2013, subsection 6A(6) of the Excise Tariff Act 1921 had the effect of substituting a rate of duty under that Act on a day later than 1 February 2013—that later day.

Schedule 2—Contingent amendments

Part 1New Customs Tariff Schedule 4 has not commenced

Customs Tariff Act 1995

1

Schedule 4 (item 17A, column 3)

After “AANZ”, insert “/MY”.

2

Schedule 4 (item 34, column 3)

After “AANZ”, insert “/MY”.

3

Schedule 4 (item 50(1A), column 3)

After “AANZ”, insert “/MY”.

4

Schedule 4 (item 50(2)(b), column 3)

After “AANZ”, insert “/MY”.

5

Schedule 4 (item 70, column 3)

After “AANZ”, insert “/MY”.

6

Schedule 4 (item 72B, at the end of the last rate of duty in column 3)

Add:

MY:5%

7

Application provision

The amendments made by this Part apply in relation to:

  1. (a)

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

  2. (b)

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

Part 2New Customs Tariff Schedule 4 has commenced

Customs Tariff Act 1995

  1. 8

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

    After “AANZ”, insert “/MY”.

  2. 9

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

    After “AANZ” (wherever occurring), insert “/MY”.

  3. 10

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

    After “AANZ”, insert “/MY”.

  4. 11

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

    After “AANZ” (wherever occurring), insert “/MY”.

  5. 12

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

    Add:

MY:5%

13

Application provision

The amendments made by this Part apply in relation to:

  1. (a)

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

  2. (b)

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

[Minister’s second reading speech made in—

House of Representatives on 1 November 2012

Senate on 28 November 2012]

(200/12)

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