Customs Tariff Amendment (ACIS Implementation) Act 1999

Administered by Attorney-General's Department

Legislation au C2004A00530 Not in force Act

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No. 141, 1999

Customs Tariff Amendment (ACIS Implementation) Act 1999

No. 141, 1999

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

Contents

1 Short title...................................

2 Commencement...............................

3 Schedule(s)..................................

Schedule 1—Amendment of the Customs Tariff Act 1995 having effect from the date of commencement of this Act

Customs Tariff Amendment (ACIS Implementation) Act 1999

No. 141, 1999

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

[Assented to 3 November 1999]

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Customs Tariff Amendment (ACIS Implementation) Act 1999.

2 Commencement

(1) Subject to subsection (2), this Act commences on a day to be fixed by Proclamation.

(2) If this Act does not commence within 6 months after the day on which it receives the Royal Assent, it commences on the first day after the end of that period.

3 Schedule(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Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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—Amendment of the Customs Tariff Act 1995 having effect from the date of commencement of this Act

1 At the end of the last rate of duty in column 3 of each of the headings or subheadings in Schedule 3 that are included in the list below

Add:

From 1 January 2005

10%
DC:5%

List
3917.22.00	3917.23.00	3917.29.00	4010.21.00
4010.22.00	4010.29.00	4011.10.00	4011.20.00
4012.10.00	4012.20.00	4016.91.00	4016.93.00
4016.99.00	4204.00.00	5911.90.10	6812.90.10
7009.10.10	7014.00.20	7318.15.00	7320.10.00
7320.20.00	7320.90.00	7322.11.00	7326.19.00
8301.20.00	8302.10.00	8302.30.00	8409.91.10
8409.99.10	8413.30.90	8415.20.00	8415.90.00
8421.23.00	8421.31.00	8421.99.00	8424.89.10
8424.90.90	8425.42.00	8425.49.00	8481.10.00
8481.30.00	8481.40.00	8483.20.00	8483.40.90
8483.50.90	8483.60.10	8483.90.00	8501.10.00
8503.00.00	8511.10.00	8511.30.00	8511.80.00
8511.90.00	8512.20.00	8512.30.00	8512.40.00
8519.92.00	8519.93.00	8519.99.00	8527.21.00
8527.29.00	8539.10.90	8544.30.00	9401.20.00
9401.90.20	9613.80.00

2 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below

Add:

From 1 January 2005

10%
FI:5%
DC:5%
CAN:2.5%

List
8407.33.10	8407.34.10	8407.90.10	8408.20.10
8703.21.19	8703.22.19	8703.23.19	8703.24.19
8703.31.19	8703.32.19	8703.33.19	8703.90.19
8706.00.10	8707.10.10	8708.40.30	8708.50.30
8708.93.30	8708.99.30

3 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below

Add:

From 1 January 2005

10%
DC:5%
CAN:2.5%

List
6813.10.10	6813.90.10	7007.11.11	7007.21.11
8482.10.10	8482.20.10	8482.40.11	8482.91.10
8482.99.10	8483.10.91	8483.30.10	8483.40.11
8483.50.11	8511.40.10	8511.50.10	8512.90.10
8706.00.91	8707.10.91	8707.90.10	8708.10.10
8708.21.10	8708.29.91	8708.31.91	8708.39.91
8708.40.91	8708.50.91	8708.60.91	8708.70.91
8708.80.91	8708.91.91	8708.92.91	8708.93.91
8708.94.91	8708.99.91

4 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below

Add:

From 1 January 2005

10%
DC:5%
CAN:5%

List
3917.21.10	3917.31.10	3917.32.10	3917.33.10
3917.39.10	3926.30.10	3926.90.10	8536.50.93

5 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below

Add:

From 1 January 2005

10%
DC:5%
CAN:Free

List
4009.10.10	4009.20.10	4009.30.10	4009.40.10
4009.50.10	7326.90.10	8507.10.10	8507.90.10

6 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below

Add:

From 1 January 2005

10%, and $12,000 each
FI:5%, and $12,000 each
DC:5%, and $12,000 each
CAN:2.5%, and $12,000 each

List
8703.21.11	8703.22.11	8703.23.11	8703.24.11
8703.31.11	8703.32.11	8703.33.11	8703.90.11

7 After item 41D in Part III of Schedule 4

Insert:

41E

Goods, as prescribed by by‑law, being goods classified under a subheading of heading 8702, 8703 or 8704, including components therefor, imported by a person who owns duty credit under the Automotive Competitiveness and Investment Scheme set out in the ACIS Administration Act 1999 that can be applied in respect of the importation of those goods and who applies that credit to that importation

An amount equal to the amount of duty assessed in accordance with Part 2 of this Act, less any duty credit owned by the owner of the goods that can be and is applied to the goods
NZ/PNG/CAN/DC/DCS: An amount equal to the amount of duty assessed in accordance with Part 2 of this Act, less any duty credit owned by the owner of the goods that can be and is applied to the goods

8 Item 53 in Part III of Schedule 4

Omit the item, substitute:

Goods, entered for home consumption on or before 31 December 1999, in respect of which, but for this item, duty ascertained in accordance with Part 2 of this Act would be so ascertained by reference to a general rate of duty of 15%, other than goods of a kind used as components in passenger motor vehicles

53A

Goods, entered for home consumption on or after 1 January 2000 and on or before 30 June 2000, in respect of which, but for this item, duty ascertained in accordance with Part 2 of this Act would be so ascertained by reference to a general rate of duty of 15%, other than goods:

(a) of a kind used as components in passenger motor vehicles; or

(b) classified to a heading or subheading of Schedule 3 that is included in the list below:

List
8407.33.10	8407.34.10	8407.90.10	8408.20.10
8703.21.11	8703.21.19	8703.22.11	8703.22.19
8703.23.11	8703.23.19	8703.24.11	8703.24.19
8703.31.11	8703.31.19	8703.32.11	8703.32.19
8703.33.11	8703.33.19	8703.90.11	8703.90.19
8706.00.10	8707.10.10	8708.40.30	8708.50.30
8708.93.30	8708.99.30

53B

Goods, entered for home consumption on or after 1 July 2000 and on or before 31 December 2004, in respect of which, but for this item, duty ascertained in accordance with Part 2 of this Act would be so ascertained by reference to a general rate of duty of 15%, other than goods:

(a) of a kind used as components in passenger motor vehicles; or

(b) classified to a heading or subheading of Schedule 3 that is included in the list below:

List
5007.10.10	5007.90.10	5111.11.00	5111.19.00
5111.20.00	5111.30.00	5111.90.00	5112.11.00
5112.19.00	5112.20.00	5112.30.00	5112.90.00
5113.00.00	5208.11.00	5208.12.00	5208.13.00
5208.19.00	5208.21.00	5208.22.00	5208.23.00
5208.29.00	5208.31.00	5208.32.00	5208.33.00
5208.39.00	5208.41.00	5208.42.00	5208.43.00
5208.49.00	5208.51.00	5208.52.00	5208.53.00
5208.59.00	5209.11.00	5209.12.00	5209.19.00
5209.21.00	5209.22.00	5209.29.00	5209.31.00
5209.32.00	5209.39.00	5209.41.00	5209.42.00
5209.43.00	5209.49.00	5209.51.00	5209.52.00
5209.59.00	5210.11.00	5210.12.00	5210.19.00
5210.21.00	5210.22.00	5210.29.00	5210.31.00
5210.32.00	5210.39.00	5210.41.00	5210.42.00
5210.49.00	5210.51.00	5210.52.00	5210.59.00
5211.11.00	5211.12.00	5211.19.00	5211.21.00
5211.22.00	5211.29.00	5211.31.00	5211.32.00
5211.39.00	5211.41.00	5211.42.00	5211.43.00
5211.49.00	5211.51.00	5211.52.00	5211.59.00
5212.11.00	5212.12.00	5212.13.00	5212.14.00
5212.15.00	5212.21.00	5212.22.00	5212.23.00
5212.24.00	5212.25.00	5407.10.00	5407.20.00
5407.30.00	5407.41.00	5407.42.00	5407.43.00
5407.44.00	5407.51.00	5407.52.00	5407.53.00
5407.54.00	5407.61.00	5407.69.00	5407.71.00
5407.72.00	5407.73.00	5407.74.00	5407.81.00
5407.82.00	5407.83.00	5407.84.00	5407.91.00
5407.92.00	5407.93.00	5407.94.00	5408.10.00
5408.21.00	5408.22.00	5408.23.00	5408.24.00
5408.31.00	5408.32.00	5408.33.00	5408.34.00
5512.11.00	5512.19.00	5512.21.00	5512.29.00
5512.91.00	5512.99.00	5513.11.00	5513.12.00
5513.13.00	5513.19.00	5513.21.00	5513.22.00
5513.23.00	5513.29.00	5513.31.00	5513.32.00
5513.33.00	5513.39.00	5513.41.00	5513.42.00
5513.43.00	5513.49.00	5514.11.00	5514.12.00
5514.13.00	5514.19.00	5514.21.00	5514.22.00
5514.23.00	5514.29.00	5514.31.00	5514.32.00
5514.33.00	5514.39.00	5514.41.00	5514.42.00
5514.43.00	5514.49.00	5515.11.00	5515.12.00
5515.13.00	5515.19.00	5515.21.00	5515.22.00
5515.29.00	5515.91.00	5515.92.00	5515.99.00
5516.11.00	5516.12.00	5516.13.00	5516.14.00
5516.21.00	5516.22.00	5516.23.00	5516.24.00
5516.31.00	5516.32.00	5516.33.00	5516.34.00
5516.41.00	5516.42.00	5516.43.00	5516.44.00
5516.91.00	5516.92.00	5516.93.00	5516.94.00
5702.31.00	5702.32.00	5702.39.10	5702.39.90
5702.41.90	5702.42.90	5702.49.10	5702.49.90
5702.51.00	5702.52.00	5702.59.90	5702.91.90
5702.92.90	5702.99.90	5703.10.00	5703.20.00
5703.30.00	5703.90.90	5704.10.10	5704.90.10
5705.00.10	5705.00.90	5801.10.99	5801.21.00
5801.31.00	5802.20.00	5803.90.10	5811.00.00
5903.10.10	5903.20.10	5903.90.10	5905.00.20
5905.00.30	5907.00.00	5911.10.00	5911.20.00
5911.40.00	5911.90.90	6001.10.00	6001.22.00
6001.29.00	6001.91.00	6001.92.00	6001.99.00
6002.41.00	6002.42.00	6002.43.00	6002.49.00
6002.91.00	6002.92.00	6002.93.00	6002.99.00
6301.10.00	6301.20.00	6301.30.90	6301.40.00
6301.90.90	6305.32.00	6305.33.90	6305.39.90
6401.10.00	6401.91.00	6401.92.90	6401.99.90
6402.19.00	6402.20.00	6402.30.00	6402.91.90
6402.99.90	6403.19.00	6403.30.00	6403.40.00
6403.51.00	6403.59.00	6403.91.00	6403.99.00
6404.11.90	6404.19.90	6404.20.00	6405.10.00
6405.20.00	6405.90.90	8407.33.10	8407.34.10
8407.90.10	8408.20.10	8703.21.11	8703.21.19
8703.22.11	8703.22.19	8703.23.11	8703.23.19
8703.24.11	8703.24.19	8703.31.11	8703.31.19
8703.32.11	8703.32.19	8703.33.11	8703.33.19
8703.90.11	8703.90.19	8706.00.10	8707.10.10
8708.40.30	8708.50.30	8708.93.30	8708.99.30

53C

Goods, entered for home consumption on or after 1 January 2005 in respect of which, but for this item, duty ascertained in accordance with Part 2 of this Act would be so ascertained by reference to a general rate of duty of 10%, other than goods:

(a) of a kind used as components in passenger motor vehicles; or

(b) classified to a heading or subheading of Schedule 3 that is included in the list below:

List
5007.10.10	5007.90.10	5111.11.00	5111.19.00
5111.20.00	5111.30.00	5111.90.00	5112.11.00
5112.19.00	5112.20.00	5112.30.00	5112.90.00
5113.00.00	5208.11.00	5208.12.00	5208.13.00
5208.19.00	5208.21.00	5208.22.00	5208.23.00
5208.29.00	5208.31.00	5208.32.00	5208.33.00
5208.39.00	5208.41.00	5208.42.00	5208.43.00
5208.49.00	5208.51.00	5208.52.00	5208.53.00
5208.59.00	5209.11.00	5209.12.00	5209.19.00
5209.21.00	5209.22.00	5209.29.00	5209.31.00
5209.32.00	5209.39.00	5209.41.00	5209.42.00
5209.43.00	5209.49.00	5209.51.00	5209.52.00
5209.59.00	5210.11.00	5210.12.00	5210.19.00
5210.21.00	5210.22.00	5210.29.00	5210.31.00
5210.32.00	5210.39.00	5210.41.00	5210.42.00
5210.49.00	5210.51.00	5210.52.00	5210.59.00
5211.11.00	5211.12.00	5211.19.00	5211.21.00
5211.22.00	5211.29.00	5211.31.00	5211.32.00
5211.39.00	5211.41.00	5211.42.00	5211.43.00
5211.49.00	5211.51.00	5211.52.00	5211.59.00
5212.11.00	5212.12.00	5212.13.00	5212.14.00
5212.15.00	5212.21.00	5212.22.00	5212.23.00
5212.24.00	5212.25.00	5407.10.00	5407.20.00
5407.30.00	5407.41.00	5407.42.00	5407.43.00
5407.44.00	5407.51.00	5407.52.00	5407.53.00
5407.54.00	5407.61.00	5407.69.00	5407.71.00
5407.72.00	5407.73.00	5407.74.00	5407.81.00
5407.82.00	5407.83.00	5407.84.00	5407.91.00
5407.92.00	5407.93.00	5407.94.00	5408.10.00
5408.21.00	5408.22.00	5408.23.00	5408.24.00
5408.31.00	5408.32.00	5408.33.00	5408.34.00
5512.11.00	5512.19.00	5512.21.00	5512.29.00
5512.91.00	5512.99.00	5513.11.00	5513.12.00
5513.13.00	5513.19.00	5513.21.00	5513.22.00
5513.23.00	5513.29.00	5513.31.00	5513.32.00
5513.33.00	5513.39.00	5513.41.00	5513.42.00
5513.43.00	5513.49.00	5514.11.00	5514.12.00
5514.13.00	5514.19.00	5514.21.00	5514.22.00
5514.23.00	5514.29.00	5514.31.00	5514.32.00
5514.33.00	5514.39.00	5514.41.00	5514.42.00
5514.43.00	5514.49.00	5515.11.00	5515.12.00
5515.13.00	5515.19.00	5515.21.00	5515.22.00
5515.29.00	5515.91.00	5515.92.00	5515.99.00
5516.11.00	5516.12.00	5516.13.00	5516.14.00
5516.21.00	5516.22.00	5516.23.00	5516.24.00
5516.31.00	5516.32.00	5516.33.00	5516.34.00
5516.41.00	5516.42.00	5516.43.00	5516.44.00
5516.91.00	5516.92.00	5516.93.00	5516.94.00
5702.31.00	5702.32.00	5702.39.10	5702.39.90
5702.41.90	5702.42.90	5702.49.10	5702.49.90
5702.51.00	5702.52.00	5702.59.90	5702.91.90
5702.92.90	5702.99.90	5703.10.00	5703.20.00
5703.30.00	5703.90.90	5704.10.10	5704.90.10
5705.00.10	5705.00.90	5801.10.99	5801.21.00
5801.31.00	5802.20.00	5803.90.10	5811.00.00
5903.10.10	5903.20.10	5903.90.10	5905.00.20
5905.00.30	5907.00.00	5911.10.00	5911.20.00
5911.40.00	5911.90.90	6001.10.00	6001.22.00
6001.29.00	6001.91.00	6001.92.00	6001.99.00
6002.41.00	6002.42.00	6002.43.00	6002.49.00
6002.91.00	6002.92.00	6002.93.00	6002.99.00
6301.10.00	6301.20.00	6301.30.90	6301.40.00
6301.90.90	6305.32.00	6305.33.90	6305.39.90
6401.10.00	6401.91.00	6401.92.90	6401.99.90
6402.19.00	6402.20.00	6402.30.00	6402.91.90
6402.99.90	6403.19.00	6403.30.00	6403.40.00
6403.51.00	6403.59.00	6403.91.00	6403.99.00
6404.11.90	6404.19.90	6404.20.00	6405.10.00
6405.20.00	6405.90.90	8407.33.10	8407.34.10
8407.90.10	8408.20.10	8703.21.11	8703.21.19
8703.22.11	8703.22.19	8703.23.11	8703.23.19
8703.24.11	8703.24.19	8703.31.11	8703.31.19
8703.32.11	8703.32.19	8703.33.11	8703.33.19
8703.90.11	8703.90.19	8706.00.10	8707.10.10
8708.40.30	8708.50.30	8708.93.30	8708.99.30

9 The description of goods in column 2 of each of the subheadings in Schedule 3 that are included in the list below

Omit “replacement”.

List
3917.21.10	3917.31.10	3917.32.10	3917.33.10
3917.39.10	3926.30.10	3926.90.10	4009.10.10
4009.20.10	4009.30.10	4009.40.10	4009.50.10
6806.90.10	6812.90.10	6813.10.10	6813.90.10
7007.11.11	7007.21.11	7326.90.10	8414.59.10
8419.50.10	8419.90.10	8482.10.10	8482.20.10
8482.40.11	8482.91.10	8482.99.10	8483.10.91
8483.30.10	8483.40.11	8483.50.11	8483.60.10
8484.10.10	8484.90.10	8507.10.10	8507.90.10
8511.40.10	8511.50.10	8512.90.10	8531.10.91
8536.50.93	8706.00.91	8707.10.91	8707.90.10
8708.10.10	8708.21.10	8708.29.91	8708.31.91
8708.39.91	8708.40.91	8708.50.91	8708.60.91
8708.70.91	8708.80.91	8708.91.91	8708.92.91
8708.93.91	8708.94.91	8708.99.91	9001.90.21
9026.10.20	9026.20.20	9026.80.20	9029.10.20
9029.20.10	9032.89.11	9032.90.20

(90/99)

[Minister’s second reading speech made in—

House of Representatives on 13 May 1999

Senate on 30 June 1999]

Overview

The Customs Tariff Amendment (ACIS Implementation) Act 1999 was enacted by the Parliament of Australia to amend the Customs Tariff Act 1995 in response to the implementation of the Automotive Competitiveness and Investment Scheme (ACIS). The primary objective of the Act is to adjust customs tariffs for certain goods, including components for vehicles, to support the automotive industry and encourage investment under the ACIS framework. The Act introduces amendments that reduce or eliminate duty rates on specified goods, effective from 1 January 2005, and provides exemptions for goods imported by entities holding duty credits under the ACIS. The legislation also includes provisions to ensure duty credits can be applied appropriately to qualifying imports.

Scope and Application

The Customs Tariff Amendment (ACIS Implementation) Act 1999 is a Commonwealth Act that amends the Customs Tariff Act 1995 to implement certain tariff changes under the Automotive Competitiveness and Investment Scheme (ACIS). The Act applies to goods imported into Australia that are subject to customs duties and are classified under specific headings or subheadings in Schedule 3 of the Customs Tariff Act 1995. This includes goods imported by persons who own duty credits under the ACIS. The amendments alter the duty rates for certain goods, generally reducing them from 10% to 5%, with some exceptions, and effective from 1 January 2005. The Act also includes specific provisions for goods entered for home consumption on or before 31 December 2004, with varying duty rates contingent on the date of importation and the type of goods. There are no stated exclusions, exemptions, or thresholds in the Act itself, though the application of duty credits and specific rates may depend on other legislative provisions not detailed in this Act. The Act does not explicitly extend or restrict its application through subordinate instruments, but the detailed amendments and new tariff rates are set out within the Act itself.

Key Provisions

The Customs Tariff Amendment (ACIS Implementation) Act 1999 (the Act) amends the Customs Tariff Act 1995 to implement the Automotive Competitiveness and Investment Scheme (ACIS). The Act introduces new duty rates for certain goods and modifies the duty rates for other goods. For instance, section 1 of the Act reduces the duty rate from 10% to 5% for goods listed in the schedule that are imported on or after 1 January 2005. Similarly, section 2 reduces the duty rate from 10% to 5%, 5%, and 2.5% for different countries for goods listed in the schedule that are imported on or after 1 January 2005. Section 4 introduces a new duty rate for goods imported by a person who owns a duty credit under the ACIS Administration Act 1999. The Act imposes obligations on importers of goods to declare the correct tariff classification and to pay the applicable duty rate. Importers must also ensure that they have the necessary documentation to support their duty credit claims. Failure to comply with these obligations may result in penalties or other consequences. Section 5 of the Act sets out the penalties for non-compliance. The penalties include fines and imprisonment. For example, section 5(1) provides that a person who contravenes a provision of the Customs Act 1901 (Cth) that relates to the importation of goods is guilty of an offence and liable to a fine of up to 10,000 penalty units or imprisonment for up to five years, or both. Section 5(2) provides that a person who contravenes a provision of the Customs Tariff Act 1995 that relates to the classification of goods is guilty of an offence and liable to a fine of up to 1,000 penalty units or imprisonment for up to six months, or both. In summary, the Customs Tariff Amendment (ACIS Implementation) Act 1999 amends the Customs Tariff Act 1995 to implement the ACIS. The Act introduces new duty rates for certain goods and modifies the duty rates for other goods. Importers of goods must declare the correct tariff classification and pay the applicable duty rate. Failure to comply with these obligations may result in penalties or other consequences.

Area of Law: International Trade Law; Customs Law
Instrument: Act
Concepts: Commencement Provisions; Repeal & Amendment; Reporting & Disclosure Obligations; Customs Duties

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Sourced from the Federal Register of Legislation at 26 August 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au.

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