Customs Tariff Amendment Act (No. 1) 2002

Administered by Department of Home Affairs

Legislation au C2004A01004 In force Act

Legislation content

 

 

 

 

 

Customs Tariff Amendment Act (No. 1) 2002

 

No. 38, 2002

 

 

 

 

 

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

 

 

Contents

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

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

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

Schedule 1—Amendment of the Customs Tariff Act 1995 having effect 14 days after Royal Assent

Customs Tariff Act 1995

Schedule 2—Amendment of the Customs Tariff Act 1995 having effect immediately after the commencement of Schedule 1 to the Customs Tariff Amendment Act (No. 5) 2001

Customs Tariff Act 1995

Schedule 3—Amendment of the Customs Tariff Amendment Act (No. 5) 2001

Customs Tariff Amendment Act (No. 5) 2001

 

 

Customs Tariff Amendment Act (No. 1) 2002

No. 38, 2002

 

 

 

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

[Assented to 26 June 2002]

The Parliament of Australia enacts:

1  Short title

  This Act may be cited as the Customs Tariff Amendment Act (No. 1) 2002.

2  Commencement

 (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.

 

Commencement information

Column 1

Column 2

Column 3

Provision(s)

Commencement

Date/Details

1.  Sections 1 to 3 and anything in this Act not elsewhere covered by this table

The day on which this Act receives the Royal Assent

26 June 2002

2.  Schedule 1

At the end of the period of 14 days beginning on the day on which this Act receives the Royal Assent

10 July 2002

3.  Schedule 2

Immediately after the commencement of Schedule 1 to the Customs Tariff Amendment Act (No. 5) 2001

1 January 2002

4.  Schedule 3, item 1

Immediately after the time applicable under the Customs Tariff Amendment Act (No. 5) 2001 for the commencement of item 27 of Schedule 1 to that Act

1 January 2002

5.  Schedule 3, item 2

Immediately after the time applicable under the Customs Tariff Amendment Act (No. 5) 2001 for the commencement of item 290 of Schedule 1 to that Act

1 January 2002

Note: This table relates only to the provisions of this Act as originally passed by the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent.

 (2) Column 3 of the table is for additional information that is not part of this Act. This information may be included in any published version of this Act.

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 14 days after Royal Assent

 

Customs Tariff Act 1995

1  At the end of section 7

Add:

 (3) A reference in the Interpretation Rules to Notes includes a reference to Additional Notes.

2  After Note 3 to Chapter 21 of Schedule 3

Insert:

Additional Note.

1.‑ Heading 2103 includes salsas.

3  Item 59 in Part III of Schedule 4

Repeal the item, substitute:

59

Used or secondhand passenger motor vehicles, as prescribed by by‑law

 15%
FI:10%
DC:10%
CAN:7.5%

 

From 1 January 2005

 10%
FI:5%
DC:5%
CAN:2.5%

 


Schedule 2—Amendment of the Customs Tariff Act 1995 having effect immediately after the commencement of Schedule 1 to the Customs Tariff Amendment Act (No. 5) 2001

 

Customs Tariff Act 1995

1  The description of goods in column 2 of heading 2007 of Schedule 3

Repeal the description, substitute:

 

JAMS, FRUIT JELLIES, MARMALADES, FRUIT OR NUT PUREE AND FRUIT OR NUT PASTES, OBTAINED BY COOKING, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER:

 

 

2  Additional Note 1 to Chapter 27 of Schedule 3

Repeal the Note, substitute:

1.‑ For the purposes of 2710.19.50, 2710.91.50 and 2710.99.50, the physical characteristics of fuel oil are:

(a) a density equal to or greater than 920.0 kg/m3 at 15 °C as determined by either ASTM D1298 or ASTM D4052; and

(b) a carbon residue, on the whole sample, of at least 2.0% mass as determined by ASTM D189 (Conradson Carbon Residue) or by ASTM D4530 (Carbon Residue‑Micro Method); and

(c) a minimum kinematic viscosity of 10 centistokes (mm2 per second) at 50 °C as determined by ASTM D445.

3  The description of goods in column 2 of subheading
2707.20 of Schedule 3

Repeal the description, substitute:

 

‑Toluol (toluene):

 

 

4  The description of goods in column 2 of subheading
2707.30 of Schedule 3

Repeal the description, substitute:

 

‑Xylol (xylenes):

 

 

5  Note 8 to Chapter 29 of Schedule 3

Repeal the Note, substitute:

8.‑ For the purposes of 2937:

  1.        “hormones” includes hormone‑releasing or hormone‑stimulating factors, hormone inhibitors and hormone antagonists (anti‑hormones);
  2.        “used primarily as hormones” applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading.

6  The description of goods in column 2 of subheading
2926.30.00 of Schedule 3

Repeal the description, substitute:

 

‑Fenproporex (INN) and its salts; methadone (INN) intermediate (4‑cyano‑2‑dimethylamino‑4,4‑diphenylbutane)

 

 

7  The description of goods in column 2 of subheading 2933.33.00 of Schedule 3

Repeal the description, substitute:

 

‑‑Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A, phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram (INN) and trimeperidine (INN); salts thereof

 

 

8  The description of goods in column 2 of subheading
2933.55.00 of Schedule 3

Repeal the description, substitute:

 

‑‑Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof

 

 

9  The description of goods in column 2 of subheading
2933.9 of Schedule 3

Repeal the description, substitute:

 

‑Other:

 

 

10  The description of goods in column 2 of subheading
3822.00.3 of Schedule 3

Repeal the description, substitute:

 

‑‑‑Goods, as follows:

(a) in strips or rolls of a width exceeding 15 cm;

(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm, in the unfolded state:

 

 

11  The description of goods in column 2 of subheading
3920.51.00 of Schedule 3

Repeal the description, substitute:

 

‑‑Of poly(methyl methacrylate)

 

 

12  Subheading 4009.42.10 of Schedule 3

Repeal the subheading, substitute:

4009.42.10

‑‑‑Of a kind used as components in passenger motor vehicles

15%
DC:10%
DCS:10%
CAN:5%

 

 

 From 1 January 2005

10%
DC:5%
CAN:Free

 

13  Subheading 4203.21.10 of Schedule 3

Repeal the subheading, substitute:

4203.21.10

‑‑‑Mittens and mitts, of leather and furskin or of leather and artificial fur

5%

 

14  The description of goods in column 2 of subheading
4410.2 of Schedule 3

Repeal the description, substitute:

 

‑Oriented strand board and waferboard, of wood:

 

 

15  Additional Note 3 to Chapter 48 of Schedule 3

Repeal the Note, substitute:

3.‑ Except where the terms of the subheadings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of subheadings 4823.90.20 to 4823.90.8 are to be classified under that one of such subheadings which occurs last in numerical order in this Schedule.

16  The description of goods in column 2 of subheading
4802.20.4 of Schedule 3

Repeal the description, substitute:

 

‑‑‑Goods, NSA, as follows:

(a) weighing not more than 22 g/m2;

(b) weighing more than 205 g/m2:

 

 

17  The description of goods in column 2 of subheading
4802.30 of Schedule 3

Repeal the description, substitute:

 

‑Carbonising base paper:

 

 

18  The description of goods in column 2 of subheading
4802.56.10 of Schedule 3

Repeal the description, substitute:

 

‑‑‑Goods, as follows:

(a) in strips of a width not exceeding 15 cm;

(b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;

(c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state

 

 

19  The description of goods in column 2 of subheading
4802.57.10 of Schedule 3

Repeal the description, substitute:

 

‑‑‑Goods, as follows:

(a) in strips or rolls of a width not exceeding 15 cm;

(b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;

(c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state

 

 

20  The description of goods in column 2 of subheading
4802.61.10 of Schedule 3

Repeal the description, substitute:

 

‑‑‑Not exceeding 15 cm in width

 

 

21  The description of goods in column 2 of subheading
4802.61.2 of Schedule 3

Repeal the description, substitute:

 

‑‑‑Goods, NSA, not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres, other than goods of 4802.61.4 or 4802.61.5:

 

 

22  The description of goods in column 2 of subheading
4802.61.30 of Schedule 3

Repeal the description, substitute:

 

‑‑‑Paper, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical process, other than newsprint of 4802.61.4, as follows:

(a) having a water absorbency, when tested by the one‑minute Cobb method, of not less than 45 g/m2;

(b) containing not less than 70% of mechanical woodpulp; and

(c) weighing 40 g/m2 or more but not more than 62 g/m2

 

 

23  The description of goods in column 2 of subheading
4802.61.4 of Schedule 3

Repeal the description, substitute:

 

‑‑‑Newsprint, in rolls exceeding 15 cm but not exceeding 36 cm in width:

 

 

24  The description of goods in column 2 of subheading
4802.61.5 of Schedule 3

Repeal the description, substitute:

 

‑‑‑Goods, NSA, made mainly from pulp obtained by a chemi‑mechanical process:

 

 

25  The description of goods in column 2 of subheading
4802.62.10 of Schedule 3

Repeal the description, substitute:

 

‑‑‑Goods, as follows:

(a) in strips of a width not exceeding 15 cm;

(b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;

(c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state

 

 

26  The description of goods in column 2 of subheading
4802.62.30 of Schedule 3

Repeal the description, substitute:

 

‑‑‑Paper, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical process, other than newsprint of 4802.62.4, as follows:

(a) having a water absorbency, when tested by the one‑minute Cobb method, of not less than 45 g/m2;

(b) containing not less than 70% of mechanical woodpulp; and

(c) weighing 40 g/m2 or more but not more than 62 g/m2

 

 

27  The description of goods in column 2 of subheading 4802.62.5 of Schedule 3

Repeal the description, substitute:

 

‑‑‑Goods, NSA, made mainly from pulp obtained by a chemi‑mechanical process:

 

 

28  The description of goods in column 2 of subheading
4802.69.30 of Schedule 3

Repeal the description, substitute:

 

‑‑‑Paper, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical process, other than newsprint of 4802.62.4, as follows:

(a) having a water absorbency, when tested by the one‑minute Cobb method, of not less than 45 g/m2;

(b) containing not less than 70% of mechanical woodpulp; and

(c) weighing 40 g/m2 or more but not more than 62 g/m2

 

 

29  The description of goods in column 2 of subheading 4802.69.5 of Schedule 3

Repeal the description, substitute:

 

‑‑‑Goods, NSA, made mainly from pulp obtained by a chemi‑mechanical process:

 

 

30  The description of goods in column 2 of subheading
4805.93.91 of Schedule 3

Repeal the description, substitute:

 

‑‑‑‑Goods, as follows:

(a) carton boards and box boards (including strawboard);

(b) container board (excluding kraft)

 

 

31  Subheading 4810.14.2 of Schedule 3

Repeal the subheading, substitute:

4810.14.2

‑‑‑Goods, NSA, as follows:

(a) in strips of a width not exceeding 15 cm;

(b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;

(c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state:

 

 

32  The description of goods in column 2 of subheading 4810.19.2 of Schedule 3

Repeal the description, substitute:

 

‑‑‑Goods, NSA, as follows:

(a) in strips of a width not exceeding 15 cm;

(b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;

(c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state:

 

 

33  The description of goods in column 2 of subheading 4823.90.10 of Schedule 3

Repeal the description, substitute:

 

‑‑‑Goods, as follows:

(a) aseptic paper, not including goods and/or articles of aseptic paper;

(b) filters wholly of filter paper;

(c) monotype paper;

(d) paper for use in wrapping fruit;

(e) perforated cards for Jacquard and similar machines

 

 

34  The description of goods in column 2 of subheading 4823.90.4 of Schedule 3

Repeal the description, substitute:

 

‑‑‑Other uncoated paper and paperboard, not further worked or processed than as specified in Additional Note 6 to this Chapter, in strips or rolls of a width exceeding 15 cm but not exceeding 36 cm, other than goods of 4823.90.5:

 

 

35  The description of goods in column 2 of subheading 4823.90.5 of Schedule 3

Repeal the description, substitute:

 

‑‑‑Other uncoated paper and paperboard, not further worked or processed than as specified in Additional Note 6 to this Chapter, in strips or rolls of a width exceeding 15 cm but not exceeding 36 cm, other than goods of 4823.90.4:

 

 

36  The description of goods in column 2 of subheading
4823.90.53 of Schedule 3

Repeal the description, substitute:

 

‑‑‑‑Weighing more than 205 g/m2, as follows:

(a) carton boards and box boards (including strawboard);

(b) container board (excluding kraft)

 

 

37  The description of goods in column 2 of subheading 4823.90.8 of Schedule 3

Repeal the description, substitute:

 

‑‑‑Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, other than paper of the kind described in 4803, in strips or rolls of a width exceeding 15 cm but not exceeding 36 cm:

 

 

38  Paragraph (b) of Note 4 to Chapter 59 of Schedule 3

Repeal the paragraph, substitute:

(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of 5604;

39  The description of goods in column 2 of subheading 8424.90.20 of Schedule 3

Repeal the description, substitute:

 

‑‑‑Of goods of 8424.30.10

 

 

 


Schedule 3—Amendment of the Customs Tariff Amendment Act (No. 5) 2001

 

Customs Tariff Amendment Act (No. 5) 2001

1  Item 27 of Schedule 1

Omit “Note 2”, substitute “Note 5”.

2  Item 290 of Schedule 1

Omit “Note 3 to Section XVI”, substitute “Note 6 to Chapter 85”.

 

 

 

 

[Minister’s second reading speech made in—

House of Representatives on 21 March 2002

Senate on 19 June 2002]

(80/02)


 

Overview

The Customs Tariff Amendment Act (No. 1) 2002 was enacted by the Parliament of Australia to revise and update the Customs Tariff Act 1995, addressing various gaps and issues in the existing tariff structures and classifications. This Act includes amendments to tariff rates, descriptions of goods, and the classification of imported items to ensure they align with current international standards and practices. The legislative amendments also aim to provide clarity and precision in the tariff system to facilitate efficient customs operations and reduce ambiguities in the classification of goods. The Customs Tariff Amendment Act (No. 1) 2002 provides a comprehensive update to the tariff schedule, ensuring that the Australian customs regime remains effective and responsive to changes in global trade patterns and economic conditions.

Scope and Application

The Customs Tariff Amendment Act (No. 1) 2002 amends the Customs Tariff Act 1995, introducing modifications to the tariff schedule and other related provisions. This legislation applies to all entities involved in the importation of goods into Australia, including individuals, businesses, and entities engaged in the importation process. The amendments pertain to the classification, description, and duty rates of various goods as outlined in Schedules 1, 2, and 3 of the Act. The Act's provisions have a national reach, as it amends a Commonwealth statute. The amendments made by Schedule 1 to the Customs Tariff Act 1995 take effect 14 days after the Act receives Royal Assent, while those made by Schedule 2 become effective immediately after the commencement of Schedule 1 to the Customs Tariff Amendment Act (No. 5) 2001. Schedule 3 amends the Customs Tariff Amendment Act (No. 5) 2001, with specific items taking effect at various times as determined by that Act. The Act does not specify any exclusions or exemptions, and its application is not extended or restricted through subordinate instruments.

Key Provisions

The Customs Tariff Amendment Act (No. 1) 2002 primarily amends the Customs Tariff Act 1995 by modifying the tariff classifications and descriptions of various goods, including changes to the tariff rates and descriptions of certain items. These amendments are detailed in Schedule 1, which comes into effect 14 days after the Act receives Royal Assent, and Schedule 2, which takes effect immediately after the commencement of Schedule 1 to the Customs Tariff Amendment Act (No. 5) 2001. The changes include adjustments to the tariff classifications of goods such as motor vehicles, chemicals, pharmaceuticals, and paper products, among others. The Act imposes specific obligations on entities involved in the importation and exportation of goods covered by the amended tariff classifications. Importers and exporters must comply with the new tariff rates and descriptions as outlined in the amended Customs Tariff Act 1995. These obligations include accurately classifying goods according to the updated tariff headings and subheadings, and applying the correct tariff rates as specified in the Act. Additionally, the Act requires that any relevant documentation, such as customs declarations, accurately reflect the updated classifications and rates. Failure to comply with the provisions of the Customs Tariff Amendment Act (No. 1) 2002 may result in civil or criminal penalties, depending on the nature and severity of the breach. Under the Customs Act 1901, penalties for non-compliance can include fines, imprisonment, or both. The exact penalties depend on the specific circumstances of the breach, including whether it was deliberate or inadvertent, and the financial impact of the non-compliance. For example, providing false information in customs documentation can lead to significant fines and potential imprisonment for individuals involved. The maximum penalties for serious offences can be substantial, reflecting the importance of accurate and compliant customs practices in maintaining the integrity of the tariff system.

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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.