Customs Tariff Amendment (Pacific Agreement on Closer Economic Relations Plus Implementation) Act 2018 (Cth)

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Customs Tariff Amendment (Pacific Agreement on Closer Economic Relations Plus Implementation) Act 2018

No. 113, 2018

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

Contents

Customs Tariff Amendment (Pacific Agreement on Closer Economic Relations Plus Implementation) Act 2018

No. 113, 2018

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

[Assented to 25 September 2018]

The Parliament of Australia enacts:

1Short title

This Act is the Customs Tariff Amendment (Pacific Agreement on Closer Economic Relations Plus Implementation) Act 2018.

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.

25 September 2018

2.

Schedule 1

At the same time as Schedule 1 to the Customs Amendment (Pacific Agreement on Closer Economic Relations Plus Implementation) Act 2018 commences.

13 December 2020

Note: This table relates only to the provisions of this Act as originally enacted.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Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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 1—Amendments

Customs Tariff Act 1995

  1. 1

    Subsection 3(1) (after paragraph (f) of the definition of rate column)

    Insert:

    1. (fa)

      the third column of the table in Schedule 8A; or

2

After paragraph 11(1)(bd)

Insert:

  1. (bda)

    the third column of an item in the table in Schedule 8A that applies to goods; or

3

After paragraph 11(1)(h)

Insert:

  1. (ha)

    the third column of that item in the table in Schedule 8A; or

4

After paragraph 11(2)(bd)

Insert:

  1. (bda)

    the third column of an item in the table in Schedule 8A that applies to goods; or

5

After section 13E

Insert:

13EAWhen goods are Pacific Islands originating goods

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

6

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

Insert:

  1. (via)

    are not Pacific Islands originating goods; and

7

After paragraph 16(1)(n)

Insert:

  1. (na)

    if the goods are Pacific Islands 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 8A—by reference to the rate of duty set out in column 3 of that item; or

    2. (ii)

      otherwise—Free;

8

After paragraph 18(1)(e)

Insert:

  1. (ea)

    under an item in the table in Schedule 8A that applies to the goods; or

9

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

Insert:

  1. (via)

    are not Pacific Islands originating goods; and

10

After paragraph 18(2)(n)

Insert:

  1. (na)

    if the goods are Pacific Islands originating goods:

    1. (i)

      if “PI” is specified in relation to a rate of duty set out in the third column of that item—by reference to that rate of duty; or

    2. (ii)

      otherwise—Free;

11

Paragraph 19AAC(1)(b)

After “8,”, insert “8A,”.

12

Paragraph 19AA(b)

After “8,”, insert “8A,”.

13

Paragraph 19AC(b)

After “8,”, insert “8A,”.

14

Paragraph 19ACA(1)(b)

After “8,”, insert “8A,”.

15

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

After “AANZ/”, insert “PI/”.

16

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

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

17

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

After “AANZ/”, insert “PI/”.

18

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

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

19

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

After:

AANZ:5%

insert:

PI:5%

20

After Schedule 8

Insert:

Schedule 8A—Pacific Islands originating goods

Note: See sections 15 and 16.

Pacific Islands originating goods

Column 1

Item

Column 2

Heading or subheading in Schedule 3

Column 3

Rate

1

2203.00.61

$42.84/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

$49.90/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

$49.90/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

$8.57/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

$26.83/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

$35.15/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

$84.51/L of alcohol

8

2203.00.99

$84.51/L of alcohol

9

2204.10.23

$84.51/L of alcohol

10

2204.10.29

$84.51/L of alcohol

11

2204.10.83

$84.51/L of alcohol

12

2204.10.89

$84.51/L of alcohol

13

2204.21.30

$84.51/L of alcohol

14

2204.21.90

$84.51/L of alcohol

15

2204.22.30

$84.51/L of alcohol

16

2204.22.90

$84.51/L of alcohol

17

2204.29.30

$84.51/L of alcohol

18

2204.29.90

$84.51/L of alcohol

19

2205.10.30

$84.51/L of alcohol

20

2205.10.90

$84.51/L of alcohol

21

2205.90.30

$84.51/L of alcohol

22

2205.90.90

$84.51/L of alcohol

23

2206.00.13

$84.51/L of alcohol

24

2206.00.14

$84.51/L of alcohol

25

2206.00.21

$84.51/L of alcohol

26

2206.00.22

$84.51/L of alcohol

27

2206.00.23

$84.51/L of alcohol

28

2206.00.24

$84.51/L of alcohol

29

2206.00.52

$84.51/L of alcohol

30

2206.00.59

$84.51/L of alcohol

31

2206.00.62

$84.51/L of alcohol

32

2206.00.69

$84.51/L of alcohol

33

2206.00.74

$42.84/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

34

2206.00.75

$49.90/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

35

2206.00.78

$49.90/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

36

2206.00.82

$8.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

37

2206.00.83

$26.83/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

38

2206.00.89

$35.15/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

39

2206.00.92

$84.51/L of alcohol

40

2206.00.99

$84.51/L of alcohol

41

2207.10.00

$84.51/L of alcohol

42

2207.20.10

$0.412/L

43

2208.20.10

$78.93/L of alcohol

44

2208.20.90

$84.51/L of alcohol

45

2208.30.00

$84.51/L of alcohol

46

2208.40.00

$84.51/L of alcohol

47

2208.50.00

$84.51/L of alcohol

48

2208.60.00

$84.51/L of alcohol

49

2208.70.00

$84.51/L of alcohol

50

2208.90.20

$84.51/L of alcohol

51

2208.90.90

$84.51/L of alcohol

52

2401.10.00

Applicable rate (see section 19ACA)/kg

53

2401.20.00

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

54

2401.30.00

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

55

2402.10.20

$0.71046/stick

56

2402.10.80

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

57

2402.20.20

$0.71046/stick

58

2402.20.80

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

59

2403.11.00

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

60

2403.19.10

$0.71046/stick

61

2403.19.90

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

62

2403.91.00

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

63

2403.99.80

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

64

2707.10.00

$0.412/L

65

2707.20.00

$0.412/L

66

2707.30.00

$0.412/L

67

2707.50.00

$0.412/L

68

2709.00.90

$0.412/L

69

2710.12.61

$0.03556/L

70

2710.12.62

$0.412/L of gasoline

plus

$0.412/L of ethanol

plus

$0.412/L of other substances (if any) in the blend

71

2710.12.69

$0.412/L

72

2710.12.70

$0.412/L

73

2710.19.16

$0.412/L

74

2710.19.22

$0.412/L of diesel

plus

$0.412/L of ethanol

plus

$0.412/L of other substances (if any) in the blend

75

2710.19.28

$0.412/L

76

2710.19.40

$0.03556/L

77

2710.19.51

$0.412/L

78

2710.19.52

$0.412/L

79

2710.19.53

$0.412/L

80

2710.19.70

$0.412/L

81

2710.19.91

$0.085/L

82

2710.19.92

$0.085/kg

83

2710.20.00

$0.412/L of biodiesel

plus

$0.412/L of ethanol (if any)

plus

$0.412/L of other substances in the blend

84

2710.91.16

$0.412/L

85

2710.91.22

$0.412/L of diesel

plus

$0.412/L of ethanol

plus

$0.412/L of other substances (if any) in the blend

86

2710.91.28

$0.412/L

87

2710.91.40

$0.03556/L

88

2710.91.51

$0.412/L

89

2710.91.52

$0.412/L

90

2710.91.53

$0.412/L

91

2710.91.61

$0.03556/L

92

2710.91.62

$0.412/L of gasoline

plus

$0.412/L of ethanol

plus

$0.412/L of other substances (if any) in the blend

93

2710.91.69

$0.412/L

94

2710.91.70

$0.412/L

95

2710.91.80

$0.412/L of biodiesel

plus

$0.412/L of ethanol (if any)

plus

$0.412/L of other substances in the blend

96

2710.91.91

$0.085/L

97

2710.91.92

$0.085/kg

98

2710.99.16

$0.412/L

99

2710.99.22

$0.412/L of diesel

plus

$0.412/L of ethanol

plus

$0.412/L of other substances (if any) in the blend

100

2710.99.28

$0.412/L

101

2710.99.40

$0.03556/L

102

2710.99.51

$0.412/L

103

2710.99.52

$0.412/L

104

2710.99.53

$0.412/L

105

2710.99.61

$0.03556/L

106

2710.99.62

$0.412/L of gasoline

plus

$0.412/L of ethanol

plus

$0.412/L of other substances (if any) in the blend

107

2710.99.69

$0.412/L

108

2710.99.70

$0.412/L

109

2710.99.80

$0.412/L of biodiesel

plus

$0.412/L of ethanol (if any)

plus

$0.412/L of other substances in the blend

110

2710.99.91

$0.085/L

111

2710.99.92

$0.085/kg

112

2711.11.00

$0.282/kg

113

2711.12.10

$0.134/L

114

2711.13.10

$0.134/L

115

2711.21.10

$0.282/kg

116

2902.20.00

$0.412/L

117

2902.30.00

$0.412/L

118

2902.41.00

$0.412/L

119

2902.42.00

$0.412/L

120

2902.43.00

$0.412/L

121

2902.44.00

$0.412/L

122

3403.11.10

$0.085/kg

123

3403.11.90

$0.085/L

124

3403.19.10

$0.085/kg

125

3403.19.90

$0.085/L

126

3403.91.10

$0.085/kg

127

3403.91.90

$0.085/L

128

3403.99.10

$0.085/kg

129

3403.99.90

$0.085/L

130

3811.21.10

$0.085/kg

131

3811.21.90

$0.085/L

132

3817.00.10

$0.412/L

133

3819.00.00

$0.085/L

134

3824.99.30

$0.412/L of gasoline

plus

$0.412/L of ethanol

plus

$0.412/L of other substances (if any)

in the blend

135

3824.99.40

$0.412/L of diesel

plus

$0.412/L of ethanol

plus

$0.412/L of other substances (if any)

in the blend

136

3826.00.10

$0.412/L

137

3826.00.20

$0.412/L of biodiesel

plus

$0.412/L of ethanol (if any)

plus

$0.412/L of other substances in the blend

21

User’s guide

After “8,” (wherever occurring), insert “8A,”.

22

User’s guide

After:

Schedule 8 sets out the rate of duty for ASEAN‑Australia‑New Zealand (AANZ) originating goods.

insert:

Schedule 8A sets out the rate of duty for Pacific Islands originating goods.

23

Application provision

The amendments made by items 1 to 10 and 15 to 20 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.

24

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, a rate of duty set out in the rate column of an item in the table in Schedule 8A 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 8A 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 16 August 2018

Senate on 23 August 2018]

(153/18)

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