Customs Tariff Amendment Act (No. 1) 2000

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No. 67, 2000

Customs Tariff Amendment Act (No. 1) 2000

No. 67, 2000

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 on and from 1 November 1999

Schedule 2—Amendment of the Customs Tariff Act 1995 having effect on and from 15 November 1999

Customs Tariff Amendment Act (No. 1) 2000

No. 67, 2000

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

[Assented to 22 June 2000]

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Customs Tariff Amendment Act (No. 1) 2000.

2 Commencement

(1) Subject to subsections (2) and (3), this Act commences on the day on which it receives the Royal Assent.

(2) The items of Schedule 1 are taken to have commenced on 1 November 1999.

(3) The items of Schedule 2 are taken to have commenced on 15 November 1999.

3 Schedule(s)

Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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 on and from 1 November 1999

1 Subsection 19(1) (table)

Repeal the table, substitute:

Table of related Customs subheadings and Excise items
Column 1 Customs Subheading	Column 2 Excise Item
2203.00.10	1(C)
2206.00.11	2(O)
2206.00.12	2(G)
2207.10.00	2(O)
2208.20.10	2(A)
2208.20.90	2(G)
2208.30.00	2(D)
2208.40.00	2(F)
2208.50.00	2(G)
2208.60.00	2(G)
2208.70.00	2(G)
2208.90.00	2(G)
2401.20.00	6(B)
2401.30.00	6(B)
2402.10.20	7(A)
2402.10.80	7(B)
2402.20.20	8(A)
2402.20.80	8(B)
2403.10.30	6(A)
2403.10.70	6(B)
2403.91.00	6(B)
2403.99.20	9
2403.99.80	6(B)
2707.10.19	11(J)(2)(b)
2707.10.91	11(J)(2)(a)
2707.10.99	11(J)(2)(b)
2707.20.19	11(J)(2)(b)
2707.20.91	11(J)(2)(a)
2707.20.99	11(J)(2)(b)
2707.30.19	11(J)(2)(b)
2707.30.91	11(J)(2)(a)
2707.30.99	11(J)(2)(b)
2707.50.29	11(J)(2)(b)
2707.50.91	11(J)(2)(a)
2707.50.99	11(J)(2)(b)
2709.00.22	11(E)(2)
2709.00.29	11(E)(1)
2709.00.92	11(F)(2)
2709.00.99	11(F)(1)
2710.00.14	11(G)(3)
2710.00.15	11(G)(2)
2710.00.29	11(C)(2)(a)
2710.00.33	11(B)(1)(b)
2710.00.34	11(B)(2)(b)
2710.00.39	11(B)(2)(a)
2710.00.40	11(A)
2710.00.56	11(H)(2)(a)
2710.00.57	11(H)(2)(c)
2710.00.59	11(H)(2)(b)
2710.00.60	11(D)
2710.00.83	11(I)(2)(b)
2710.00.84	11(I)(3)(b)
2710.00.89	11(I)(3)(a)

2 Additional Note 1 to Chapter 24 of Schedule 3

Repeal the Additional Note, substitute:

Additional Note.

1.‑ “Bidis”, “beedees”, “beedies”, or the like, which are made of roughly cut tobacco or from tobacco tailings, stalk or refuse and packaged in stick form, are to be classified in 2402.20.

3 The rates of duty in column 3 of subheadings 2401.20.00 and 2401.30.00 of Schedule 3

Repeal the rates, substitute:

$235.90/kg of tobacco content
NZ:$235.90/kg of tobacco content
PNG:$235.90/kg of tobacco content
FI:$235.90/kg of tobacco content
DC:$235.90/kg of tobacco content

4 Subheadings 2402.10.10 and 2402.10.90 of Schedule 3

Repeal the subheadings, substitute:

2402.10.20	‑‑‑Not exceeding in weight 0.8 grams per stick of tobacco content	$0.18872/stick NZ:$0.18872/stick PNG:$0.18872/stick FI:$0.18872/stick DC:$0.18872/stick
2402.10.80	‑‑‑Other	$235.90/kg of tobacco content NZ:$235.90/kg of tobacco content PNG:$235.90/kg of tobacco content FI:$235.90/kg of tobacco content DC:$235.90/kg of tobacco content

5 Subheadings 2402.20.10 to 2402.20.99 of Schedule 3

Repeal the subheadings, substitute:

2402.20.20	‑‑‑Not exceeding in weight 0.8 grams per stick of tobacco content	$0.18872/stick NZ:$0.18872/stick PNG:$0.18872/stick FI:$0.18872/stick DC:$0.18872/stick
2402.20.80	‑‑‑Other	$235.90/kg of tobacco content NZ:$235.90/kg of tobacco content PNG:$235.90/kg of tobacco content FI:$235.90/kg of tobacco content DC:$235.90/kg of tobacco content

6 Subheadings 2403.10.20 and 2403.10.80 of Schedule 3

Repeal the subheadings, substitute:

2403.10.30	‑‑‑In stick form not exceeding in weight 0.8 grams per stick of tobacco content	$0.18872/stick NZ:$0.18872/stick PNG:$0.18872/stick FI:$0.18872/stick DC:$0.18872/stick
2403.10.70	‑‑‑Other	$235.90/kg of tobacco content NZ:$235.90/kg of tobacco content PNG:$235.90/kg of tobacco content FI:$235.90/kg of tobacco content DC:$235.90/kg of tobacco content

7 The rates of duty in column 3 of subheading 2403.91.00 of Schedule 3

Repeal the rates, substitute:

$235.90/kg of tobacco content
NZ:$235.90/kg of tobacco content
PNG:$235.90/kg of tobacco content
FI:$235.90/kg of tobacco content
DC:$235.90/kg of tobacco content

8 Subheadings 2403.99.9 to 2403.99.99 of Schedule 3

Repeal the subheadings, substitute:

2403.99.80

‑‑‑Other

$235.90/kg of tobacco content
NZ:$235.90/kg of tobacco content
PNG:$235.90/kg of tobacco content
FI:$235.90/kg of tobacco content
DC:$235.90/kg of tobacco content

9 Item 66 in Part III of Schedule 4

After the item insert:

Tobacco or tobacco products classified in 2401.20.00, 2401.30.00 or 2403.91.00, for use in the further manufacture of excisable tobacco products, as prescribed by by‑law

Free

Schedule 2—Amendment of the Customs Tariff Act 1995 having effect on and from 15 November 1999

1 Subsection 19(1) (table)

Repeal the table, substitute:

Table of related Customs subheadings and Excise items
Column 1 Customs Subheading	Column 2 Excise Item
2203.00.10	1(C)
2206.00.11	2(O)
2206.00.12	2(G)
2207.10.00	2(O)
2208.20.10	2(A)
2208.20.90	2(G)
2208.30.00	2(D)
2208.40.00	2(F)
2208.50.00	2(G)
2208.60.00	2(G)
2208.70.00	2(G)
2208.90.00	2(G)
2401.20.00	6(B)
2401.30.00	6(B)
2402.10.20	7(A)
2402.10.80	7(B)
2402.20.20	8(A)
2402.20.80	8(B)
2403.10.30	6(A)
2403.10.70	6(B)
2403.91.00	6(B)
2403.99.20	9
2403.99.80	6(B)
2707.10.00	11(H)(1)(c)
2707.20.29	11(H)(1)(c)
2707.20.89	11(H)(1)(c)
2707.30.29	11(H)(1)(c)
2707.30.89	11(H)(1)(c)
2707.50.39	11(H)(1)(c)
2707.50.89	11(H)(1)(c)
2709.00.81	11(E)(2)
2709.00.89	11(E)(1)
2710.00.14	11(G)(3)
2710.00.15	11(G)(2)
2710.00.20	11(C)(2)(a)
2710.00.33	11(B)(1)(b)
2710.00.34	11(B)(2)(b)
2710.00.39	11(B)(2)(a)
2710.00.40	11(A)
2710.00.60	11(D)
2710.00.71	11(H)(2)(a)
2710.00.72	11(H)(2)(b)
2710.00.79	11(H)(2)(c)
2710.00.83	11(I)(2)(b)
2710.00.84	11(I)(3)(b)
2710.00.89	11(I)(3)(a)

2 Subheadings 2707.10 to 2707.30.99 of Schedule 3

Repeal the subheadings, substitute:

2707.10.00	‑Benzole	$0.43485/L NZ:$0.43485/L PNG:$0.43485/L FI:$0.43485/L DC:$0.43485/L
2707.20	‑Toluole:
2707.20.2	‑‑‑In packages not exceeding 210 L:
2707.20.21	‑‑‑‑For use otherwise than as a fuel	Free
2707.20.29	‑‑‑‑Other	$0.43485/L NZ:$0.43485/L PNG:$0.43485/L FI:$0.43485/L DC:$0.43485/L
2707.20.8	‑‑‑Other:
2707.20.81	‑‑‑‑For use otherwise than as a fuel and containing at least the proportion of the marker specified in Additional Note 2 to this Chapter	Free
2707.20.89	‑‑‑‑Other	$0.43485/L NZ:$0.43485/L PNG:$0.43485/L FI:$0.43485/L DC:$0.43485/L
2707.30	‑Xylole:
2707.30.2	‑‑‑In packages not exceeding 210 L:
2707.30.21	‑‑‑‑For use otherwise than as a fuel	Free
2707.30.29	‑‑‑‑Other	$0.43485/L NZ:$0.43485/L PNG:$0.43485/L FI:$0.43485/L DC:$0.43485/L
2707.30.8	‑‑‑Other:
2707.30.81	‑‑‑‑For use otherwise than as a fuel and containing at least the proportion of the marker specified in Additional Note 2 to this Chapter	Free
2707.30.89	‑‑‑‑Other	$0.43485/L NZ:$0.43485/L PNG:$0.43485/L FI:$0.43485/L DC:$0.43485/L

3 Subheadings 2707.50 to 2707.50.99 of Schedule 3

Repeal the subheadings, substitute:

2707.50	‑Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250 oC by the ASTM D86 method:
2707.50.3	‑‑‑In packages not exceeding 210 L:
2707.50.31	‑‑‑‑For use otherwise than as a fuel	Free
2707.50.39	‑‑‑‑Other	$0.43485/L NZ:$0.43485/L PNG:$0.43485/L FI:$0.43485/L DC:$0.43485/L
2707.50.8	‑‑‑Other:
2707.50.81	‑‑‑‑For use otherwise than as a fuel and containing at least the proportion of the marker specified in Additional Note 2 to this Chapter	Free
2707.50.89	‑‑‑‑Other	$0.43485/L NZ:$0.43485/L PNG:$0.43485/L FI:$0.43485/L DC:$0.43485/L

4 Subheadings 2709.00.2 to 2709.00.99 of Schedule 3

Repeal the subheadings, substitute:

2709.00.8	‑‑‑Other:
2709.00.81	‑‑‑‑For use as a fuel otherwise than in an internal combustion engine and containing at least the proportion of the marker specified in Additional Note 2 to this Chapter	$0.07316/L NZ:$0.07316/L PNG:$0.07316/L FI:$0.07316/L DC:$0.07316/L
2709.00.89	‑‑‑‑Other	$0.43485/L NZ:$0.43485/L PNG:$0.43485/L FI:$0.43485/L DC:$0.43485/L

5 Subheadings 2710.00.2 to 2710.00.29 of Schedule 3

Repeal the subheadings, substitute:

2710.00.20

‑‑‑Goods, as follows:
(a) automotive diesel oil;
(b) industrial diesel fuel;
(c) marine diesel fuel

$0.43485/L
NZ:$0.43485/L
PNG:$0.43485/L
FI:$0.43485/L
DC:$0.43485/L

6 Subheadings 2710.00.5 to 2710.00.59 of Schedule 3

Repeal the subheadings.

7 After subheading 2710.00.60 of Schedule 3

Insert:

2710.00.7	‑‑‑Gasoline and other petroleum or shale spirit having a flash point of less than 0 oC when tested in an Abel Pensky (closed test) apparatus:
2710.00.71	‑‑‑‑For use as a fuel in aircraft	$0.02718/L NZ:$0.02718/L PNG:$0.02718/L FI:$0.02718/L DC:$0.02718/L
2710.00.72	‑‑‑‑For use as a fuel and having a lead content exceeding 13 mg/L, NSA	$0.45696/L NZ:$0.45696/L PNG:$0.45696/L FI:$0.45696/L DC:$0.45696/L
2710.00.79	‑‑‑‑Other	$0.43485/L NZ:$0.43485/L PNG:$0.43485/L FI:$0.43485/L DC:$0.43485/L

8 The description of goods in column 2 of subheading 2710.00.8 of Schedule 3

Repeal the description, substitute:

‑‑‑Other refined or partly refined petroleum products other than lubricants (including lubricant base oils), hydraulic oils, transformer oils and bitumen; mineral turpentine:

[Minister’s second reading speech made in—

House of Representatives on 17 February 2000

Senate on 13 March 2000]

(11/00)

Overview

The Customs Tariff Amendment Act (No. 1) 2000 was enacted by the Parliament of Australia to amend the Customs Tariff Act 1995, addressing the need for updated tariff classifications and duties on various imported goods, particularly tobacco products and certain hydrocarbons. This Act sought to revise and refine the tariff codes and associated duty rates to better align with contemporary trade practices and regulatory requirements. The amendments introduced by this Act were intended to ensure that the customs duties and classifications reflected current economic conditions and trade policies, thereby facilitating smoother international trade operations and better compliance with Australian customs regulations.

Scope and Application

The Customs Tariff Amendment Act (No. 1) 2000 is a Commonwealth Act that amends the Customs Tariff Act 1995, impacting the imposition of duties and taxes on imported goods. This Act applies to the importation of goods into Australia, affecting various industries involved in the importation of tobacco products, aromatic hydrocarbon mixtures, and petroleum products. The Act specifies different duty rates and classifications for various subheadings of goods listed in the Customs Tariff Act 1995, effective from 1 November 1999 and 15 November 1999, respectively. The Act also provides for the imposition of excise on certain goods, such as tobacco products and other specified items, as prescribed by by-law. The amendments outlined in the Act include changes to the rates of duty and classifications for tobacco products, aromatic hydrocarbon mixtures, and petroleum products, including specific provisions for goods from certain countries such as New Zealand, Papua New Guinea, Fiji, and the Dominican Republic. The Act does not explicitly mention any exclusions or exemptions, but the detailed amendments suggest a targeted approach to certain goods and their classifications. The application of this Act is national, as it pertains to the Commonwealth of Australia and its customs regulations.

Key Provisions

The Customs Tariff Amendment Act (No. 1) 2000 amends the Customs Tariff Act 1995 to revise and update the customs duty rates and classifications for various goods, particularly tobacco products and aromatic hydrocarbon mixtures. Specifically, the Act makes changes to the table of related Customs subheadings and Excise items (section 1), updates the rates of duty for tobacco products (sections 3-9), and introduces new classifications for aromatic hydrocarbon mixtures (section 10). These amendments apply to goods imported into Australia on or after specified dates: 1 November 1999 for some provisions and 15 November 1999 for others. The Act imposes obligations on importers, Customs brokers, and other parties involved in the importation of goods subject to customs duties. Importers must correctly classify their goods according to the updated tariff schedule and pay the applicable rates of duty. Customs brokers are responsible for ensuring that the correct duty rates are applied and that all necessary documentation is provided to the Australian Customs Service. Failure to comply with these obligations can result in penalties and legal consequences. Breach of the provisions of the Customs Tariff Amendment Act (No. 1) 2000 may result in civil or criminal penalties. For example, under section 254 of the Customs Act 1901, a person who knowingly or recklessly makes a false statement in a Customs declaration may be liable for a penalty of up to 5,000 penalty units or imprisonment for up to two years, or both. Similarly, under section 255 of the Customs Act 1901, a person who wilfully or negligently understates the value of goods or the duty payable on those goods may be liable for a penalty of up to 10,000 penalty units or imprisonment for up to five years, or both. These penalties are in addition to any other legal consequences that may arise from a breach of the Act or related legislation.

Area of Law: Taxation Law
Instrument: Act
Concepts: Commencement Provisions; Regulatory Standards; Reporting & Disclosure Obligations

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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