Customs Tariff Amendment Act 1994

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Customs Tariff Amendment
Act 1994

No. 87 of 1994

An Act to amend the Customs Tariff Act 1987, and for
related purposes

[Assented to 23 June 1994]

The Parliament of Australia enacts:

Short title etc.

1.(1) This Act may be cited as the Customs Tariff Amendment Act 1994.

(2) In this Act, “Principal Act” means the Customs Tariff Act 19871.

Commencement

2.(1) Sections 1 and 2 commence on the day on which this Act receives the Royal Assent.

(2) Sections 3, 4, 5 and 10 commence 14 days after the day on which this Act receives the Royal Assent.

(3) Section 7 is taken to have commenced on 1 July 1992.

(4) Section 8 is taken to have commenced on 1 March 1993.

(5) Sections 6 and 9 are taken to have commenced on 1 September 1993.

(6) Section 11 commences on 1 July 1995.

(7) Section 12 is taken to have commenced 14 days after the day on which the Customs Tariff Amendment Act (No. 2) 1993 received the Royal Assent.

Tariff classification

3. Section 9 of the Principal Act is amended by omitting from paragraph (a) “or the quota sign”.

Application of rates of duty in relation to countries and places

4. Section 19 of the Principal Act is amended:

(a) by omitting from paragraph (1A)(b) “, item or subitem” and substituting “or item”;

(b) by omitting from subsection (1B) “Schedule 4,” and substituting “Schedule 4”.

Concessional rates of duty

5. Section 25 of the Principal Act is amended by omitting from subsection (1) “, 23”.

Indexation of rates of duty

6. Section 26 of the Principal Act is amended by omitting the Table from subsection (1) and substituting the following:

“TABLE

Column 1	Column 2	Column 1	Column 2
Customs subheading	Excise item	Customs subheading	Excise item
2203.00.10	1(C)	2403.10.90	6
2206.00.11	2(0)	2403.99.20	9
2206.00.12	2(H)(1)	2403.99.90	6
2207.10.00	2(0)	2707.50.11	11(C)(2)(a)
2208.20.10	2(A)	2707.50.19	11(C)(2)(b)
2208.20.90	2(H)(1)	2710.00.19	11(G)(2)
2208.30.00	2(D)	2710.00.20	11(E)(2)
2208.40.00	2(F)	2710.00.30	11(E)(3)
2208.50.00	2(H)(1)	2710.00.40	11(D)
2208.90.00	2(H)(1)	2710.00.51	11(A)(3)(a)
2402.10.00	7	2710.00.52	11(A)(3)(b)
2402.20.00	8	2710.00.53	11(A)(3)(c)
2403.10.10	8

Amendment of Schedule 3 having effect from 1 July 1992

7. The Principal Act is amended as set out in Schedule 1.

Amendment of Schedule 4 having effect from 1 March 1993

8. The Principal Act is amended as set out in Schedule 2.

Amendments of Schedules 1 and 3 having effect from 1 September 1993

9. The Principal Act is amended as set out in Schedule 3.

Amendments of Schedules 3 and 4 having effect 14 days after the day on which this Act receives the Royal Assent

10. The Principal Act is amended as set out in Schedule 4.

Amendments of Schedule 3 having effect from 1 July 1995

11. The Principal Act is amended as set out in Schedule 5.

Amendment of the Customs Tariff Amendment Act (No. 2) 1993

12. The Customs Tariff Amendment Act (No. 2) 1993 is amended as set out in Schedule 6.

SCHEDULE 1 Section 7

AMENDMENT HAVING EFFECT FROM 1 JULY 1992

Amendment of Schedule 3

Omit the words opposite subheading 8538.90.10, substitute:

“For goods of 8535.90.00, 8536.50.10 and 8536.90.00”.

SCHEDULE 2 Section 8

AMENDMENT HAVING EFFECT FROM 1 MARCH 1993

Amendment of Schedule 4

Omit item 62, substitute:
“62	Cheese and curd, classified under subheading 0406.10.00, 0406.20.00, 0406.30.00, 0406.40.90 or 0406.90.90, as prescribed by by-law	$96/t
		DC: $96/t,
		less 5%”.

SCHEDULE 3 Section 9

AMENDMENTS HAVING EFFECT FROM 1 SEPTEMBER 1993

Amendment of Division 1 of Part II of Schedule 1
After the entry relating to Equatorial Guinea insert:
“Eritrea..................ERIT”.
Amendments of Schedule 3
1.	Omit 2710.00.40, substitute:
	“2710.00.40	- - -Kerosene for use in aircraft	$0.00264/L
			NZ:$0.00264/L
			PNG:$0.00264/L
			FI:$0.00264/L
			DC:$0.00264/L”.
2.	Omit 2710.00.51, substitute:
	“2710.00.51	- - - For use in aircraft	$0.22999/L
			NZ:$0.22999/L
			PNG:$0.22999/L
			FI:$0.22999/L
			DC:$0.22999/L”.

SCHEDULE 4 Section 10

AMENDMENTS HAVING EFFECT 14 DAYS AFTER THIS ACT
RECEIVES THE ROYAL ASSENT

Amendments of Schedule 3

1. Omit the words opposite subheading 2707.50.11, substitute:

“Having a lead content exceeding 13 mg/L”.

2. Omit the words opposite subheading 2710.00.52, substitute:

“For use in internal combustion engines and having a lead content exceeding 13 mg/L, NSA”.

3. Omit the words opposite subheading 2710.00.53, substitute:

“For use in internal combustion engines and having a lead content not exceeding 13 mg/L, NSA”.

Amendment of Schedule 4

After item 62 insert:

“63

Reference materials, being specimens of materials or substances, one or more of whose property values are sufficiently homogeneous and/or well established to be used for the calibration of an apparatus, the assessment of a measurement method, or for the assignment of a value to a material

Free”.

SCHEDULE 5 Section 11

AMENDMENTS HAVING EFFECT FROM 1 JULY 1995

Amendments of Schedule 3
1.	Omit 5106 to 5108, substitute:
	“5106	YARN OF CARDED WOOL, NOT PUT UP FOR RETAIL SALE:
	5106.10.00	- Containing 85% or more by weight of wool		5%
				DC:5%
				HONG, RKOR,
				SING, TAIW:5%
	5106.20.00	- Containing less than 85% by weight of wool		5%
				DC:5%
				HONG, RKOR,
				SING, TAIW:5%
	5107	YARN OF COMBED WOOL, NOT PUT UP FOR RETAIL SALE:
	5107.10.00	- Containing 85% or more by weight of wool		5%
				DC:5%
				HONG, RKOR,
				SING, TAIW:5%
	5107.20.00	- Containing less than 85% by weight of wool		5%
				DC:5%
				HONG, RKOR,
				SING, TAIW:5%
	5108	YARN OF FINE ANIMAL HAIR (CARDED OR COMBED), NOT PUT UP FOR RETAIL SALE:
	5108.10.00	- Carded		5%
				DC:5%
				HONG, RKOR,
				SING, TAIW:5%
	5108.20.00	- Combed		5%
				DC:5%
				HONG, RKOR,
				SING, TAIW:5%”.
2.	Omit 5205 and 5206, substitute:
	“5205	COTTON YARN (OTHER THAN SEWING THREAD), CONTAINING 85% OR MORE BY WEIGHT OF COTTON, NOT PUT UP FOR RETAIL SALE:
	5205.1	- Single yarn, of uncombed fibres:
	5205.11	- - -Measuring 714.29 decitex or more (not exceeding 14 metric number):
	5205.11.10	- - -Measuring 20 000 decitex or more		8%
				DC:3%
				DCS:8%
				HONG, RKOR,
				SING, TAIW:8%
			From 1 July 1996	5%
				DCS:5%
				HONG, RKOR,
				SING, TAIW:5%

SCHEDULE 5—continued

5205.11.90	- - -Other		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
5205.12.00	- - -Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
5205.13.00	- - -Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
5205.14.00	- - -Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
5205.15.00	- - -Measuring less than 125 decitex (exceeding 80 metric number)		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
5205.2	- Single yarn, of combed fibres:
5205.21	- - - Measuring 714.29 decitex or more (not exceeding 14 metric number):
5205.21.10	- - -Measuring 20 000 decitex or more		8%
			DC:3%
			DCS:8%
			HONG, RKOR,
			SING, TAIW:8%
	;	From 1 July 1996	5%
			DCS:5%
			HONG, RKOR,
			SING, TAIW:5%
5205.21.90	- - -Other		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
5205.22.00	- - -Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
5205.23.00	- - -Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
5205.24.00	- - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
5205.25.00	- - -Measuring less than 125 decitex (exceeding 80 metric number)		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
5205.3	- Multiple (folded) or cabled yarn, of uncombed fibres:
5205.31	- -Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn):

SCHEDULE 5—continued

5205.31.10	- - -Measuring per single yarn 20 000 decitex or more		8%
			DC:3%
			DCS:8%
			HONG, RKOR,
			SING, TAIW:8%
		From 1 July 1996	5%
			DCS:5%
			HONG, RKOR,
			SING, TAIW:5%
5205.31.90	- - -Other		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
5205.32.00	- - -Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
5205.33.00	- - -Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
5205.34.00	- - -Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
5205.35.00	- - -Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
5205.4	- Multiple (folded) or cabled yarn, of combed fibres:
5205.41	- - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn):
5205.41.10	- - -Measuring per single yarn 20 000 decitex or more		8%
			DC:3%
			DCS:8%
			HONG, RKOR,
			SING, TAIW:8%
		From 1 July 1996	5%
			DCS:5%
			HONG, RKOR,
			SING, TAIW:5%
5205.41.90	- - -Other		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
5205.42.00	- - -Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
5205.43.00	- - -Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%

SCHEDULE 5—continued

5205.44.00	- - -Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
5205.45.00	- - -Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
5206	COTTON YARN (OTHER THAN SEWING THREAD), CONTAINING LESS THAN 85% BY WEIGHT OF COTTON, NOT PUT UP RETAIL SALE:
5206.1	- Single yarn, of uncombed fibres:
5206.11	- - -Measuring 714.29 decitex or more (not exceeding 14 metric number):
5206.11.10	- - -Measuring 20 000 decitex or more		8%
			DC:3%
			DCS:8%
			HONG, RKOR,
			SING, TAIW:8%
		From 1 July 1996	5%
			DCS:5%
			HONG, RKOR, SING, TAIW:5%
5206.11.90	- - -Other		5%
			DC:5%
			HONG, RKOR, SING, TAIW:5%
5206.12.00	- - -Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
.5206.13.00	- - -Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
5206.14.00	- - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
5206.15.00	- - -Measuring less than 125 decitex (exceeding 80 metric number)		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
5206.2	- Single yarn, of combed fibres:
5206.21	- - -Measuring 714.29 decitex or more (not exceeding 14 metric number):
5206.21.10	- - -Measuring 20 000 decitex or more		8%
			DC:3%
			DCS:8%
			HONG, RKOR,
			SING, TAIW:8%
		From 1 July 1996	5%
			DCS:5%
			HONG, RKOR,
			SING, TAIW:5%

SCHEDULE 5—continued

5206.21.90	- - -Other		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
5206.22.00	- - -Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
5206.23.00	- - -Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
5206.24.00	- - -Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
5206.25.00	- - -Measuring less than 125 decitex (exceeding 80 metric number)		5%
			DC:5%
			HONG, RKOR,
5206.3	- Multiple (folded) or cabled yarn, of uncombed fibres:		SING, TAIW:5%
5206.31	- - -Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn):
5206.31.10	- - -Measuring per single yarn 20 000 decitex or more		8%
			DC:3%
			DCS:8%
			HONG, RKOR,
			SING, TAIW:8%
		From 1 July 1996	5%
			DCS:5%
			HONG, RKOR,
			SING, TAIW:5%
5206.31.90	- - -Other		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
5206.32.00	- - -Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
5206.33.00	- - -Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
5206.34.00	- - -Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
5206.35.00	- - -Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)		5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
5206.4	- Multiple (folded) or cabled yarn, of combed fibres:
5206.41	- - -Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn):

SCHEDULE 5—continued

	5206.41.10	- - -Measuring per single yarn 20 000 decitex or more		8%
				DC:3%
				DCS:8%
				HONG, RKOR,
				SING, TAIW:8%
			From 1 July 1996	5%
				DCS:5%
				HONG, RKOR,
				SING, TAIW:5%
	5206.41.90	- - -Other		5%
				DC:5%
				HONG, RKOR,
				SING, TAIW:5%
	5206.42.00	- - -Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)		5%
				DC:5%
				HONG, RKOR,
				SING, TAIW:5%
	5206.43.00	- - -Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn)		5%
				DC:5%
				HONG, RKOR,
				SING, TAIW:5%
	5206.44.00	- - -Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn)		5%
				DC:5%
				HONG, RKOR,
				SING, TAIW:5%
	5206.45.00	- - -Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)		5%
				DC:5%
				HONG, RKOR,
				SING, TAIW:5%”.
3.	Omit 5306.20.00, substitute:
	“5306.20.00	- Multiple (folded) or cabled		5%
				DC:5%
				HONG, RKOR,
				SING, TAIW:5%”.
4.	Omit 5402.3 to 5402.6, substitute:
	“5402.3	- Textured yarn:
	5402.31.00	- - -Of nylon or other polyamides, measuring per single yarn not more than 50 tex		5%
				DC:5%
				HONG, RKOR,
				SING, TAIW:5%
	5402.32.00	- - -Of nylon or other polyamides, measuring per single yarn more than 50 tex		5%
				DC:5%
				HONG, RKOR,
				SING, TAIW:5%
	5402.33.00	- - -Of polyesters		5%
				DC:5%
				HONG, RKOR,
				SING, TAIW:5%
	5402.39.00	- - -Other		5%
				DC:5%
				HONG, RKOR,
				SING, TAIW:5%
	5402.4	- Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre:

SCHEDULE 5—continued

	5402.41.00	- - -Of nylon or other polyamides	5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
	5402.42.00	- - -Of polyesters, partially oriented	5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
	5402.43.00	- - -Of polyesters, other	5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
	5402.49.00	- - Other	5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
	5402.5	- Other yarn, single, with a twist exceeding 50 turns per metre:
	5402.51.00	- - -Of nylon or other polyamides	5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
	5402.52.00	- - Of polyesters	5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
	5402.59.00	- - Other	5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
	5402.6	- Other yarn, multiple (folded) or cabled:
	5402.61.00	- - -Of nylon or other polyamides	5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
	5402.62.00	- - -Of polyesters	5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
	5402.69.00	- - Other	5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%”.
5.	Omit 5403.20.00, substitute:
	“5403.20.00	- Textured yarn	5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%”.
6.	Omit 5403.3 and 5403.4, substitute:
	“5403.3	- Other yarn, single:
	5403.31.00	- - -Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre	5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%

SCHEDULE 5—continued

	5403.32.00	- - -Of viscose rayon, with a twist exceeding 120 turns per metre	5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
	5403.33.00	- - Of cellulose acetate	5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
	5403.39.00	- - Other	5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
	5403.4	- Other yarn, multiple (folded) or cabled:
	5403.41.00	- - -Of viscose rayon	5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
	5403.42.00	- - -Of cellulose acetate	5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
	5403.49.00	- - Other	5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%”.
7.	Omit 5509 and 5510, substitute:
	“5509	YARN (OTHER THAN SEWING THREAD) OF SYNTHETIC STAPLE FIBRES, NOT PUT UP FOR RETAIL SALE:
	5509.1	- Containing 85% or more by weight of staple fibres of nylon or other polyamides:
	5509.11.00	- - -Single yarn	5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
	5509.12.00	- - -Multiple (folded) or cabled yarn	5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
	5509.2	- Containing 85% or more by weight of polyester staple fibres:
	5509.21.00	- - -Single yarn	5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%
	5509.22.00	- - -Multiple (folded) or cabled yarn	5%
			DC:5%
			HONG, RKOR,
			SING, TAIW:5%

SCHEDULE 5—continued

5509.3	- Containing 85% or more by weight of acrylic or modacrylic staple fibres:
5509.31.00	- - -Single yarn	5%
		DC:5%
		HONG, RKOR,
		SING, TAIW:5%
5509.32.00	- - -Multiple (folded) or cabled yarn	5%
		DC:5%
		HONG, RKOR,
		SING, TAIW:5%
5509.4	- Other yarn, containing 85% or more by weight of synthetic staple fibres:
5509.41.00	- - -Single yarn	5%
		DC:5%
		HONG, RKOR,
		SING, TAIW:5%
5509.42.00	- - -Multiple (folded) or cabled yarn	5%
		DC:5%
		HONG, RKOR,
		SING, TAIW:5%
5509.5	- Other yarn, of polyester staple fibres:
5509.51.00	- - -Mixed mainly or solely with artificial staple fibres	5%
		DC:5%
		HONG, RKOR,
		SING, TAIW:5%
5509.52.00	- - -Mixed mainly or solely with wool or fine animal hair	5%
		DC:5%
		HONG, RKOR,
		SING, TAIW:5%
5509.53.00	- - -Mixed mainly or solely with cotton	5%
		DC:5%
		HONG, RKOR,
		SING, TAIW:5%
5509.59.00	- - Other	5%
		DC 5%
		HONG, RKOR,
		SING, TAIW:5%
5509.6	- Other yarn, of acrylic or modacrylic staple fibres:
5509.61.00	- - -Mixed mainly or solely with wool or fine animal hair	5%
		DC:5%
		HONG, RKOR,
		SING, TAIW:5%
5509.62.00	- - -Mixed mainly or solely with cotton	5%
		DC:5%
		HONG, RKOR,
		SING, TAIW:5%
5509.69.00	- - Other	5%
		DC:5%
		HONG, RKOR,
		SING, TAIW:5%

SCHEDULE 5—continued

5509.9	- Other yarn:
5509.91.00	- - -Mixed mainly or solely with wool or fine animal hair	5%
		DC:5%
		HONG, RKOR,
		SING, TAIW:5%
5509.92.00	- - -Mixed mainly or solely with cotton	5%
		DC:5%
		HONG, RKOR,
		SING, TAIW:5%
5509.99.00	- - Other	5%
		DC:5%
		HONG, RKOR,
		SING, TAIW:5%
5510	YARN (OTHER THAN SEWING THREAD) OF ARTIFICIAL STAPLE FIBRES, NOT PUT UP FOR RETAIL SALE:
5510.1	- Containing 85% or more by weight of artificial staple fibres:
5510.11.00	- - -Single yarn	5%
		DC:5%
		HONG, RKOR,
		SING, TAIW:5%
5510.12.00	- - -Multiple (folded) or cabled yarn	5%
		DC:5%
		HONG, RKOR,
		SING, TAIW:5%
5510.20.00	- Other yarn, mixed mainly or solely with wool or fine	5%
	animal hair	DC:5%
		HONG, RKOR,
		SING, TAIW:5%
5510.30.00	- Other yarn, mixed mainly or solely with cotton	5%
		DC:5%
		HONG, RKOR,
		SING, TAIW:5%
5510.90.00	- Other yarn	5%
		DC:5%
		HONG, RKOR,
		SING, TAIW:5%”.

SCHEDULE 6 Section 12

AMENDMENT OF CUSTOMS TARIFF AMENDMENT ACT (NO. 2) 1993

Schedule 8:

Repeal the Schedule, substitute:

“SCHEDULE 8 Section 25

AMENDMENT HAVING EFFECT 14 DAYS AFTER
ROYAL ASSENT

Amendment of Chapter 20 of Schedule 3:

Omit ‘Additional Note’, substitute ‘Additional Notes’.”.

NOTE

1. No. 82, 1987, as amended. For previous amendments, see Nos. 43 and 147, 1987; Nos. 60 and 68, 1988; Nos. 27, 67, 74 and 176, 1989; No. 127, 1990; Nos. 81 and 187, 1991; Nos. 96 and 236, 1992; and Nos. 45, 47 and 99, 1993.

[Minister’s second reading speech made in—

Senate on 23 March 1994

House of Representatives on 9 June 1994]

Overview

The Customs Tariff Amendment Act 1994 was enacted by the Parliament of Australia to amend the Customs Tariff Act 1987, addressing various issues related to tariff classification, duty rates, and indexation. The act introduces several changes to the customs tariff, including modifications to tariff classifications, duty rates, and the indexation of duty rates. By amending the Customs Tariff Act 1987, the Customs Tariff Amendment Act 1994 aims to refine the customs tariff system, ensuring it remains current and responsive to evolving trade dynamics and policy objectives. The act's provisions are designed to provide clarity and consistency in the application of customs duties, ultimately supporting the efficient management of international trade.

Scope and Application

The Customs Tariff Amendment Act 1994 is an Act of the Parliament of Australia that amends the Customs Tariff Act 1987. The Act applies to the classification, duty rates, and tariffs associated with goods imported into Australia. It impacts a wide range of industries by modifying the rates and classifications of imported goods, affecting businesses that rely on importing and exporting commodities. The Act specifies new rates of duty for various goods, adjusts the indexation of duty rates, and modifies concessional rates for certain countries and places. The Act applies nationally across Australia, with its provisions extending to all states and territories within the Commonwealth. The Act does not explicitly state exclusions or thresholds, but the detailed amendments suggest that specific goods and categories are targeted. The application of the Act is further extended or restricted through its subordinate schedules, which provide detailed amendments to specific sections of the Customs Tariff Act 1987, effective on various dates as specified in the Act.

Key Provisions

The Customs Tariff Amendment Act 1994 (Cth) amends the Customs Tariff Act 1987 (Cth) by adjusting various tariff classifications, rates of duty, and indexation rates. Section 3 of the Act modifies the tariff classification by omitting the quota sign from the Principal Act. Section 4 amends the application of rates of duty in relation to countries and places by making minor textual adjustments. Section 5 revises the concessional rates of duty, while Section 6 updates the indexation of rates of duty. These changes are detailed in the amended Schedules 1 to 5 of the Principal Act. The Act imposes specific obligations on entities involved in importing or exporting goods subject to customs tariffs. Importers and exporters must correctly classify goods according to the updated tariff classifications and apply the appropriate duty rates as per the amended schedules. These obligations are crucial to ensure compliance with the updated tariff regulations and to avoid potential penalties for non-compliance. Breaching the provisions of the Customs Tariff Amendment Act 1994 can result in various civil and criminal consequences. Under the Customs Act 1908 (Cth), penalties for non-compliance can include fines and, in severe cases, imprisonment. For instance, knowingly or recklessly making a false statement in a customs document can result in a penalty of up to 2,000 penalty units or imprisonment for up to five years, or both. Similarly, contravening certain provisions of the Customs Tariff Act 1987 can lead to penalties that include fines of up to 10,000 penalty units or imprisonment for up to five years, or both, depending on the severity of the offence. These penalties underscore the importance of adhering to the amended tariff regulations set out in the Act.

Area of Law: International Trade Law
Instrument: Act
Concepts: Commencement Provisions; Repeal & Amendment; Indexation of rates of duty; Tariff classification

Interactions

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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