Customs Tariff Amendment Act (No. 1) 1999

Administered by Attorney-General's Department

Legislation au C2004A00579 Not in force Act

Legislation content

 

 

 

 

Customs Tariff Amendment Act (No. 1) 1999

 

No. 190, 1999

 

 

 

 

Customs Tariff Amendment Act (No. 1) 1999

 

No. 190, 1999

 

 

 

 

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

 

 

Contents

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

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

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

4 Application..................................

Schedule 1—Amendment of the Customs Tariff Act 1995 having effect from 1 July 1999

 

Customs Tariff Amendment Act (No. 1) 1999

No. 190, 1999

 

 

 

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

[Assented to 23 December 1999]

The Parliament of Australia enacts:

1  Short title

  This Act may be cited as the Customs Tariff Amendment Act (No. 1) 1999.

2  Commencement

  This Act commences on 1 July 1999.

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  Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

4  Application

  The amendments made by this Act apply in respect of goods:

 (a) that fall to a heading or subheading of Schedule 3, or an item of Schedule 4, to the Customs Tariff Act 1995 as amended by this Act; and

 (b) that are entered for home consumption on or after 1 July 1999.


Schedule 1—Amendment of the Customs Tariff Act 1995 having effect from 1 July 1999

 

1  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

17.5%
DC:12.5%

 

List

 

 

 

3926.20.29

4015.90.29

4203.10.00

4203.40.90

4205.00.10

5802.11.00

5802.19.00

6001.21.00

6101.10.00

6101.20.00

6101.30.00

6101.90.00

6102.10.00

6102.20.00

6102.30.00

6102.90.00

6103.11.00

6103.12.00

6103.19.00

6103.21.00

6103.22.00

6103.23.00

6103.29.00

6103.31.00

6103.32.00

6103.33.00

6103.39.00

6103.41.00

6103.42.00

6103.43.00

6103.49.00

6104.11.00

6104.12.00

6104.13.00

6104.19.00

6104.21.00

6104.22.00

6104.23.00

6104.29.00

6104.31.00

6104.32.00

6104.33.00

6104.39.00

6104.41.00

6104.42.00

6104.43.00

6104.44.00

6104.49.00

6104.51.00

6104.52.00

6104.53.00

6104.59.00

6104.61.00

6104.62.00

6104.63.00

6104.69.00

6105.10.00

6105.20.00

6105.90.00

6106.10.00

6106.20.00

6106.90.00

6107.11.00

6107.12.00

6107.19.00

6107.21.00

6107.22.00

6107.29.00

6107.91.00

6107.92.00

6107.99.00

6108.11.00

6108.19.00

6108.21.00

6108.22.00

6108.29.00

6108.31.00

6108.32.00

6108.39.00

6108.91.00

6108.92.00

6108.99.00

6109.10.00

6109.90.00

6110.10.00

6110.20.00

6110.30.00

6110.90.00

6111.10.90

6111.20.90

6111.30.90

6111.90.90

6112.11.00

6112.12.00

6112.19.00

6112.20.00

6112.31.00

6112.39.00

6112.41.00

6112.49.00

6113.00.19

6113.00.90

6114.10.00

6114.20.00

6114.30.00

6114.90.00

6115.11.90

6115.12.00

6115.19.00

6115.91.10

6115.92.10

6115.93.10

6115.99.10

6117.90.10

6117.90.90

6201.11.00

6201.12.00

6201.13.00

6201.19.00

6201.91.00

6201.92.00

6201.93.00

6201.99.00

6202.11.00

6202.12.00

6202.13.00

6202.19.00

6202.91.00

6202.92.00

6202.93.00

6202.99.00

6203.11.00

6203.12.00

6203.19.00

6203.21.00

6203.22.00

6203.23.00

6203.29.00

6203.31.00

6203.32.00

6203.33.00

6203.39.00

6203.41.00

6203.42.00

6203.43.00

6203.49.00

6204.11.00

6204.12.00

6204.13.00

6204.19.00

6204.21.00

6204.22.00

6204.23.00

6204.29.00

6204.31.00

6204.32.00

6204.33.00

6204.39.00

6204.41.00

6204.42.00

6204.43.00

6204.44.00

6204.49.00

6204.51.00

6204.52.00

6204.53.00

6204.59.00

6204.61.00

6204.62.00

6204.63.00

6204.69.00

6205.10.00

6205.20.00

6205.30.00

6205.90.00

6206.10.00

6206.20.00

6206.30.00

6206.40.00

6206.90.00

6207.11.00

6207.19.00

6207.21.00

6207.22.00

6207.29.00

6207.91.00

6207.92.00

6207.99.00

6208.11.00

6208.19.00

6208.21.00

6208.22.00

6208.29.00

6208.91.00

6208.92.00

6208.99.00

6209.10.90

6209.20.90

6209.30.90

6209.90.90

6210.10.90

6210.20.00

6210.30.00

6210.40.90

6210.50.90

6211.11.00

6211.12.00

6211.20.00

6211.31.90

6211.32.90

6211.33.90

6211.39.90

6211.41.00

6211.42.00

6211.43.00

6211.49.00

6212.10.00

6212.20.00

6212.30.00

6212.90.10

6217.90.90

6302.10.00

6302.21.00

6302.22.00

6302.29.00

6302.31.00

6302.32.00

6302.39.00

6302.60.00

6302.91.20

6303.11.10

6303.12.10

6303.19.10

6303.91.10

6303.92.10

6303.99.10

2  At the end of the last rate of duty in column 3 of subheading 6115.11.10 in Schedule 3

Add:

 

From 1 January 2005

17.5%
DC:12.5%
CAN:7.5%

3  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

 

 

 

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

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

 

 

 

4  At the end of the last rate of duty in column 3 of subheading 5705.00.90 in Schedule 3

Add:

 

From 1 January 2005

10%
DC:5%
CAN:Free

5  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

7.5%
DC:2.5%

 

List

 

 

 

4015.11.00

4015.19.00

4015.90.10

4203.30.00

4303.10.00

4304.00.10

5501.10.10

5501.20.10

5501.30.10

5501.90.10

5607.10.00

5607.21.00

5607.29.00

5607.30.00

5607.41.00

5607.50.00

5607.90.00

5608.19.90

5608.90.90

5609.00.00

5801.23.00

5801.24.00

5801.25.90

5801.26.00

5801.33.00

5801.34.00

5801.35.90

5801.36.00

5801.90.90

5802.30.00

5806.10.00

5806.20.00

5806.31.00

5806.32.00

5806.39.90

5807.10.00

5807.90.00

5808.10.00

5903.10.90

5903.20.90

5903.90.90

5906.10.00

5906.91.90

5906.99.00

5910.00.00

6002.20.00

6111.10.10

6111.20.10

6111.30.10

6111.90.10

6113.00.11

6115.20.00

6115.91.90

6115.92.90

6115.93.90

6115.99.90

6117.20.00

6117.90.20

6209.10.10

6209.20.10

6209.30.10

6209.90.10

6210.10.10

6210.40.20

6210.50.20

6212.90.90

6213.10.00

6213.20.00

6213.90.00

6215.10.00

6215.20.00

6215.90.00

6217.10.10

6217.90.10

6302.40.00

6302.51.90

6302.52.00

6302.53.00

6302.59.00

6302.91.90

6302.92.90

6302.93.00

6302.99.00

6303.11.90

6303.12.90

6303.19.90

6303.91.90

6303.92.90

6303.99.90

6304.11.00

6304.19.90

6304.91.00

6304.92.00

6304.93.00

6304.99.00

6306.11.00

6306.12.00

6306.19.00

6306.41.00

6306.49.00

6306.91.00

6306.99.00

6307.10.90

6307.20.00

6307.90.10

6307.90.29

6307.90.99

6406.99.20

6501.00.00

6503.00.00

6505.90.10

6506.91.10

6506.99.10

9404.30.00

9404.90.00

 

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

7.5%
DC:2.5%
CAN:Free

 

List

 

 

 

4203.40.10

5607.49.00

6002.10.00

6002.30.00

6306.21.00

6306.22.00

6306.29.00

6307.10.10

6307.90.91

 

 

 

7  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

7.5%
DC:2.5%
DCS:5%
DCT:7.5%

 

List

 

 

 

6406.10.90

6406.20.00

6406.91.00

6406.99.99

8  Item 54 in Part III of Schedule 4

Repeal the item, substitute:

54

Goods imported under the Textiles, Clothing and Footwear Import Credit Scheme and entered for home consumption on or before 30 June 2000, as prescribed by bylaw.

An amount equal to the amount of duty assessed in accordance with Part 2 of this Act, less any amount of import credits issued to the owner of the goods NZ/PNG/FI/DC/DCS: An amount equal to the amount of duty assessed in accordance with Part 2 of this Act, less any amount of import credits issued to the owner of the goods

 

 

[Minister’s second reading speech made in—

House of Representatives on 11 February 1999

Senate on 25 March 1999]

 

(5/99)


 

 

Overview

The Customs Tariff Amendment Act (No. 1) 1999 was enacted to amend the Customs Tariff Act 1995 and address certain fiscal and trade policy objectives. This Act was passed by the Parliament of Australia and received assent on 23 December 1999, coming into effect on 1 July 1999. The primary purpose of this legislation is to revise the tariff rates on various imported goods, aligning them with Australia's trade commitments and economic policies. The Act specifically modifies the tariff rates for goods falling under particular headings or subheadings in Schedule 3 of the Customs Tariff Act 1995, with changes taking effect from 1 January 2005. It also includes provisions for reducing or eliminating duties on certain goods to foster trade relationships, particularly with New Zealand, Papua New Guinea, and Fiji, and introduces new rates for goods entering for home consumption post the amendment date.

Scope and Application

The Customs Tariff Amendment Act (No. 1) 1999 amends the Customs Tariff Act 1995 to alter the rates of duty on specific goods. This Act applies to goods that fall under particular headings or subheadings in Schedule 3, or items in Schedule 4, of the Customs Tariff Act 1995, as amended by this Act, and to goods that are entered for home consumption on or after 1 July 1999. The amendments primarily affect the rates of duty, with adjustments such as reductions or changes to the duty percentage for certain goods, effective from 1 January 2005. Notably, the Act also specifies different duty rates for goods imported under the Textiles, Clothing, and Footwear Import Credit Scheme, and it repeals and substitutes specific items related to import credits. The scope of the amendments is limited to the goods and the dates specified, with no explicit exclusions noted within the text provided.

Key Provisions

The Customs Tariff Amendment Act (No. 1) 1999 amends the Customs Tariff Act 1995 by modifying tariff rates for various goods, effective from 1 July 1999. Specifically, Schedule 1 of the Act lists numerous subheadings in Schedule 3 of the Customs Tariff Act 1995 and adjusts their duty rates, effective from 1 January 2005. The changes include reductions in duty percentages for a wide range of goods, with some subheadings seeing different duty rates based on the country of origin, such as the United States (US), Canada (CAN), and certain developing countries (DC). Additionally, some goods are exempted from duty altogether, marked as "Free." Entities and individuals involved in the importation of the affected goods must comply with the new tariff rates set out in the Act. This includes ensuring that import declarations and related documentation accurately reflect the applicable duty rates for goods entered for home consumption on or after 1 July 1999. Failure to comply with the tariff amendments as specified in the Act could lead to legal consequences. For instance, incorrect declarations or misclassification of goods might result in fines or penalties for non-compliance. While the Act does not explicitly state penalties, breaches of customs regulations typically attract fines under the Customs Act 1901, which can be substantial, depending on the severity and intent of the breach. Furthermore, persistent or egregious violations could lead to criminal charges, resulting in more severe penalties, including imprisonment.

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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.