Notice of Intention to Propose Customs Tariff Alterations (No. 4) 2022 (Cth)

Notice of Intention to Propose Customs Tariff Alterations (No. 4) 2022

made under section 273EA of the

Customs Act 1901

Compilation No. 1

Compilation date:   25 April 2022

Includes amendments up to:            F2022L01352

About this compilation

This compilation

This is a compilation of the Notice of Intention to Propose Customs Tariff Alterations (No. 4) 2022 that shows the text of the law as amended and in force on 25/04/2022 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register ( The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Customs Act 1901

NOTICE OF INTENTION TO PROPOSE CUSTOMS TARIFF ALTERATIONS (No. 4) 2022

In accordance with section 273EA of the Customs Act 1901, read with section 56 of the Legislation Act 2003, I, Jason Wood, Assistant Minister for Customs, Community Safety and Multicultural Affairs, Parliamentary Secretary to the Minister for Home Affairs:

(a)revoke the Notice of Intention to Propose Customs Tariff Alterations (No. 3) 2022; and

(b)give notice that it is intended, within 7 sitting days of the House of Representatives after the date of registration of this Notice, to propose in the Parliament a Customs Tariff alteration in accordance with the particulars specified in the Schedule to this Notice.

The alteration operates starting on 25 April 2022.

____________________

Schedule—Alteration to the Customs Tariff Act 1995 operating starting on 25 April 2022

1  Subsection 16(1)

After “18,”, insert “18A,”.

2  Subsection 18(1)

After “Subject to sections”, insert “18A,”.

3  After section 18

Insert:

18A  Temporary increase in duties for goods from Russia or Belarus

(1)  The duty in respect of additional duty goods is:

(a)  if the general rate set out in the third column of the tariff classification under which the goods are classified is Free—an amount equal to 35% of the value of the goods; or

(b)  if the general rate set out in the third column of the tariff classification under which the goods are classified is not Free—the amount of duty worked out by reference to that general rate and to sections 17 and 20, plus an amount equal to 35% of the value of the goods.

Note:          For additional duty goods, see subsection (3).

(2)  Subsection (1) has effect despite paragraph 16(1)(a) and section 18.

Concessional rate of duty

(2A)  However, if, apart from subsection (1), item 9, 10, 14, 15, 16, 17, 18, 19, 20 or 25 of Schedule 4 would apply to the goods, then the amount of duty payable in respect of the goods is worked out by reference to the general rate of duty set out in the third column of that item.

(2B)  For the purposes of subsection (2A), as it applies in relation to item 20 of Schedule 4, the applicable percentage under that item is taken to be:

(a)  if the general rate set out in the third column of the tariff classification under which the goods are classified is Free—35%; or

(b)  if the general rate set out in the third column of the tariff classification under which the goods are classified is a percentage of the value of the goods—that percentage, plus 35%.

Additional duty goods

(3)  For the purposes of this section, additional duty goods are goods:

(a)  that are the produce or manufacture of Russia or Belarus; and

(b)  that are imported into Australia during the period beginning on 25 April 2022 and ending at the end of 24 October 2022; and

(c)  that had not, before 25 April 2022, left for direct shipment to Australia from a place of manufacture, or a warehouse, in the country from which the goods are exported; and

(d)  in respect of which none of paragraphs 16(1)(b) to (t) applies.

When goods are the produce or manufacture of Russia or Belarus

(4)  For the purposes of this section, goods are the produce or manufacture of Russia or Belarus if and only if:

(a)  the goods are unmanufactured raw products (within the meaning of the Customs Act 1901) of Russia or Belarus; or

(b)  the last process in the manufacture of the goods was performed in Russia or Belarus.

(5)  For the purposes of paragraph (4)(b), minimal operations or processes that take place in a country other than Russia or Belarus are taken not to be a process in the manufacture of the goods.

(6)  Without limiting subsection (5), the following are minimal operations or processes:

(a)  operations to preserve goods in good condition for the purposes of transport or storage;

(b)  changing of packaging or the breaking up or assembly of packages;

(c)  disassembly of goods;

(d)  placing goods in bottles, cases or boxes, fixing on cards or other simple packaging operations;

(e)  affixing of marks, labels or other similar distinguishing signs on goods or their packaging;

(f)  simple processes of sifting, screening, sorting or classifying or other similar simple processes.

Dated this 13th day of April 2022.

[Signed]
Jason Wood
Assistant Minister for Customs, Community Safety and Multicultural Affairs
Parliamentary Secretary to the Minister for Home Affairs

Endnotes

Endnote 1—About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1—About the endnotes

Endnote 2—Abbreviation key

Endnote 3—Legislation history

Endnote 4—Amendment history

Abbreviation key—Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history—Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.

Endnote 2—Abbreviation key

ad = added or inserted	orig = original
am = amended	par = paragraph(s)/subparagraph(s)
amdt = amendment	/sub‑subparagraph(s)
c = clause(s)	pres = present
C[x] = Compilation No. x	prev = previous
Ch = Chapter(s)	(prev…) = previously
def = definition(s)	Pt = Part(s)
Dict = Dictionary	r = regulation(s)/rule(s)
disallowed = disallowed by Parliament	reloc = relocated
Div = Division(s)	renum = renumbered
exp = expires/expired or ceases/ceased to have	rep = repealed
effect	rs = repealed and substituted
F = Federal Register of Legislation	s = section(s)/subsection(s)
gaz = gazette	Sch = Schedule(s)
LA = Legislation Act 2003	Sdiv = Subdivision(s)
LIA = Legislative Instruments Act 2003	SLI = Select Legislative Instrument
(md not incorp) = misdescribed amendment	SR = Statutory Rules
cannot be given effect	Sub‑Ch = Sub‑Chapter(s)
mod = modified/modification	SubPt = Subpart(s)
No. = Number(s)	underlining = whole or part not
o = order(s)	commenced or to be commenced
Ord = Ordinance

Endnote 3—Legislation history

Name	Registration	Commencement	Application, saving and transitional provisions
Notice of Intention to Propose Customs Tariff Alterations (No. 4) 2022	13 April 2022 (F2022L00602)	25 April 2022	-
Notice of Intention to Propose Customs Tariff Alterations (No. 7) 2022	14 October 2022 (F2022L01352)	25 April 2022	-

Endnote 4—Amendment history

Provision affected	How affected
Sch	am F2022L01352