Customs Tariff Amendment Act (No. 2) 1988

Legislation au C2004A03653 Not in force Act

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No. 60 of 1988

An Act to amend the Customs Tariff Act 1987

[Assented to 15 June 1988]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

Short title etc.

1. (1) This Act may be cited as the Customs Tariff Amendment Act (No. 2) 1988.

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

Commencement

2. This Act shall be deemed to have commenced on 13 April 1988.

Amendments of Schedules having effect from 13 April 1988

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

SCHEDULE Section 3

AMENDMENTS HAVING EFFECT FROM 13 APRIL 1988

Amendments of Schedule 3
1. Omit 8407.33.10, substitute:
“8407.33.10	- - - For use in the assembly or manufacture of vehicles of 8703.21.10 or 8704.31.10		45%
			NZ: 20%
			FI: 40%
			DC: 40%
			CAN: 37.5%
	From 1 January 1989		42.5%
			NZ: 20%
			FI: 37.5%
			DC: 37.5%
			CAN: 35%
	From 1 January 1990		40%
			NZ: 20%
			FI: 35%
			DC: 35%
			CAN: 32.5%
	From 1 January 1991		37.5%
			NZ: 20%
			FI: 32.5%
			DC: 32.5%
			CAN: 30%
	From 1 January 1992		35%
			NZ: 20%
			FI: 30%
			DC: 30%
			CAN: 27.5%”.
2. Omit 8407.34.10, substitute:
“8407.34.10		- - - For use in the assembly or manufacture of vehicles of 8703.22.10, 8703.23.10. 8703.24.10 or 8704.31.10	45%
			NZ: 20%
			FI:40%
			DC: 40%
			CAN: 37.5%
		From 1 January 1989	42.5%
			NZ: 20%
			FI: 37.5%
			DC: 37.5%
			CAN: 35%
		From 1 January 1990	40%
			NZ: 20%
			FI: 35%
			DC: 35%
			CAN: 32.5%
		From 1 January 1991	37.5%
			NZ: 20%
			FI: 32.5%
			DC: 32.5%
			CAN: 30%
		From 1 January 1992	35%
			NZ: 20%
			FI: 30%
			DC: 30%
			CAN: 27.5%”
3. Omit 8407.90.10, substitute:
“8407.90.10	- - - For use in the assembly or manufacture of vehicles of 8703.90.10 or 8704.31.10		45%
			NZ: 20%

SCHEDULE—continued

		FI: 40%
		DC: 40%
		CAN: 37.5%
	From 1 January 1989	42.5%
		NZ: 20%
		FI: 37.5%
		DC: 37.5%
		CAN: 35%
	From 1 January 1990	40%
		NZ: 20%
		FI: 35%
		DC: 35%
		CAN: 32.5%
	From 1 January 1991	37.5%
		NZ: 20%
		FI: 32.5%
		DC: 32.5%
		CAN: 30%
	From 1 January 1992	35%
		NZ: 20%
		FI: 30%
		DC: 30%
		CAN: 27.5%”.
4. Omit 8408.20.10, substitute:
“8408.20.10	- - - For use in the assembly or manufacture of vehicles of 8703.31.10, 8703.32.10, 8703.33.10 or 8704.21.10	45%
		NZ: 20%
		FI: 40%
		DC: 40%
		CAN: 37.5%
	From 1 January 1989	42.5%
		NZ: 20%
		FI: 37.5%
		DC: 37.5%
		CAN: 35%
	From 1 January 1990	40%
		NZ: 20%
		FI: 35%
		DC: 35%
		CAN: 32.5%
	From 1 January 1991	37.5%
		NZ: 20%
		FI: 32.5%
		DC: 32.5%
		CAN: 30%
	From 1 January 1992	35%
		NZ: 20%
		FI: 30%
		DC: 30%
		CAN: 27.5%”.
5. After Additional Note 7 to Chapter 87 insert:
“8. - In this Chapter, “assembled” does not include goods assembled only to a stage that constitutes a sub-assembly.”.

SCHEDULE—continued

6. Omit 8702.10.20 and 8702.10.90. substitute:
“8702.10.2	- - - Goods, NSA, as follows: (a) amphibious vehicles: (b) four-wheel drive vehicles, as follows: (i) vehicles incorporating an independent chassis; (ii) off-road vehicles:
8702.10.21	- - - - Assembled	20%
		DC: 15%
		CAN: 12.5%
	From 1 January 1989	19%
		DC: 14%
		CAN: 11.5%
	From 1 January 1990	18%
		DC: 13%
		CAN: 10.5%
	From 1 January 1991	17%
		DC: 12%
		CAN: 9.5%
	From 1 January 1992	15%
		DC: 10%
		CAN: 7.5%
8702.10.29	- - - - Other	10%
		DC: 5%
8702.10.9	- - - Other:	CAN: 2.5%
8702.10.91	- - - - Assembled	20%
		NZ: 10%
		DC: 15%
		CAN: 12.5%
	From 1 January 1989	19%
		NZ: 10%
		DC: 14%
		CAN: 11.5%
	From 1 January 1990	18%
		NZ: 10%
		DC: 13%
		CAN: 10.5%
	From 1 January 1991	17%
		NZ: 9.5%
		DC: 12%
		CAN: 9.5%
	From 1 January 1992	15%
		NZ: 7.5%
		DC: 10%
		CAN: 7.5%
8702.10.99	- - - - Other	10%
		NZ: 2.5%
		DC: 5%
		CAN: 2.5%”.
7. Omit 8702.90.20 and 8702.90.90, substitute:
“8702.90.2	- - - - Goods, NSA, as follows: (a) amphibious vehicle; (b) four-wheel drive vehicles, as follows: (i) vehicles incorporating an independent chassis; (ii) off-road vehicles:
8702.90.21	- - - - Assembled	20%
		DC: 15%
		CAN: 12.5%
	From 1 January 1989	19%
		DC: 14%
		CAN: 11.5%

SCHEDULE—continued

	From 1 January 1990	18%
		DC: 13%
		CAN: 10.5%
	From 1 January 1991	17%
		DC: 12%
		CAN: 9.5%
	From 1 January 1992	15%
		DC: 10%
		CAN: 7.5%
8702.90.29	- - - - Other	10%
		DC: 5%
		CAN: 2.5%
8702.90.9	- - - Other:
8702.90.91	- - - - Assembled	20%
		NZ: 10%
		DC: 15%
		CAN: 115%
	From 1 January 1989	19%
		NZ: 10%
		DC: 14%
		CAN: 11.5%
	From 1 January 1990	18%
		NZ: 10%
		DC: 13%
		CAN: 10.5%
	From 1 January 1991	17%
		NZ: 9.5%
		DC: 12%
		CAN: 9.5%
	From 1 January 1992	15%
		NZ: 7.5%
		DC: 10%
		CAN: 7.5%
8702.90.99	- - - - Other	10%
		NZ: 2.5%
		DC: 5%
		CAN: 2.5%”.
8. Omit 8703.21.10 to 8703.21.90, substitute:
“8703.21.10	- - - Motor cars and station wagons, other than:	45%
	(a) amphibious vehicle;	NZ: 20%
	(b) forward-control vehicles; or	FI: 40%
	(c) four-wheel drive vehicles, as follows:	DC: 40%
	(i) vehicles incorporating an independent chassis;	CAN: 37.5%
	(ii) off-road vehicles:
	From 1 January 1989	42.5%
		NZ: 20%
		FI: 37.5%
		DC: 37.5%
		CAN: 35%
	From 1 January 1990	40%
		NZ: 20%
		FI: 35%
		DC: 35%
		CAN: 32.5%

SCHEDULE—continued

	From 1 January 1991	37.55
		NZ: 20%
		FI: 32.5%
		DC: 32.5%
		CAN: 30%
	From 1 January 1992	35%
		NZ: 20%
		FI: 30%
		DC: 30%
		CAN: 27.5%
8703.21.2	- - - Goods, as follows:
	(a) amphibious vehicles:
	(b) four-wheel drive vehicles, as follows:
	(i) vehicles incorporating an independent chassis;
	(ii) off-road vehicles:
8703.21.21	- - - - Assembled	20%
		DC: 15%
		CAN: 12.5%
	From 1 January 1989	19%
		DC: 14%
		CAN: 11.5%
	From 1 January 1990	18%
		DC: 13%
		CAN: 10.5%
	From 1 January 1991	17%
		DC: 12%
		CAN: 9.5%
	From 1 January 1992	15%
		DC: 10%
		CAN: 7.5%
8703.21.29	- - - - Other	10%
		DC: 5%
		CAN: 2.5%
8703.21.9	- - - Other:
8703.21.91	- - - - Assembled	20%
		NZ: 10%
		DC: 15%
		CAN: 12.5%
	From 1 January 1989	19%
		NZ: 10%
		DC: 14%
		CAN: 11.5%
	From 1 January 1990	18%
		NZ: 10%
		DC: 13%
		CAN: 10.5%
	From 1 January 1991	17%
		NZ: 9.5%
		DC: 12%
		CAN: 9.5%
	From 1 January 1992	15%
		NZ: 7.5%
		DC: 10%
		CAN: 7.5%
8703.21.99	- - - - Other	10%
		NZ: 2.5%
		DC: 5%
		CAN: 2.5%”.
9. Omit 8703.22.10, substitute:
“8703.22.10	- - - Motor cars and station wagons, other than:	45%
	(a) amphibious vehicles;	NZ: 20%
	(b) forward-control vehicles; or	FI: 40%

SCHEDULE—continued

		(c) four-wheel drive vehicles, as follows:	DC: 40%
		(i) vehicles incorporating an independent chassis;	CAN: 37.5%
		(ii) off-road vehicles
		From 1 January 1989	42.5%
			NZ: 20%
			FI: 37.5%
			DC: 37.5%
			CAN: 35%
		From 1 January 1990	40%
			NZ: 20%
			FI: 35%
			DC: 35%
			CAN: 32.5%
		From 1 January 1991	37.5%
			NZ: 20%
			FI: 32.5%
			DC: 32.5%
			CAN: 30%
		From 1 January 1992	35%
			NZ: 20%
			FI: 30%
			DC: 30%
			CAN: 27.5%”.
10. Omit 8703.22.30 and 8703.22.90, substitute:
“8703.22.3	- - - Goods, NSA, as follows:
	(a) amphibious vehicles;
	(b) four-wheel drive vehicles, as follows:
	(i) vehicles incorporating an independent chassis;
	(ii) off-road vehicles:
8703.22.31	- - - - Assembled		20%
			DC: 15%
			CAN. 12.5%
	From 1 January 1989		19%
			DC: 14%
			CAN: 11.5%
	From 1 January 1990		18%
			DC: 13%
			CAN: 10.5%
	From 1 January 1991		17%
			DC: 12%
			CAN: 9.5%
	From 1 January 1992		15%
			DC: 10%
			CAN: 7.5%
8703.22.39	- - - - Other		10%
			DC: 5%
			CAN: 2.5%
8703.22.9	- - - Other:
8703.22.91	- - - - Assembled		20%
			NZ: 10%
			DC: 15%
			CAN: 12.5%

SCHEDULE—continued

	From 1 January 1989	19%
		NZ: 10%
		DC: 14%
		CAN: 11.5%
	From 1 January 1990	18%
		NZ: 10%
		DC: 13%
		CAN: 10.5%
	From 1 January 1991	17%
		NZ: 9.5%
		DC: 12%
		CAN: 9.5%
	From 1 January 1992	15%
		NZ: 7.5%
		DC: 10%
		CAN: 7.5%
8703.22.99	- - - - Other	10%
		NZ: 2.5%
		DC: 5%
		CAN: 2.5%”,
11. Omit 8703.23.10, substitute:
“8703.23.10	- - - Motor cars and station wagons, other than:	45%
	(a) amphibious vehicles;	NZ: 20%
	(b) forward-control vehicles; or	FI: 40%
	(c) four-wheel drive vehicles, as follows:	DC: 40%
	(i) vehicles incorporating an independent chassis;	CAN: 37.5%
	(ii) off-road vehicles
	From 1 January 1989	42.5%
		NZ: 20%
		FI: 37.5%
		DC: 37.5%
		CAN: 35%
	From 1 January 1990	40%
		NZ: 20%
		FI: 35%
		DC: 35%
		CAN: 32.5%
	From 1 January 1991	37.5%
		NZ: 20%
		FI: 32.5%
		DC: 32.5%
		CAN: 30%
	From 1 January 1992	35%
		NZ: 20%
		FI: 30%
		DC: 30%
		CAN: 27.5%”.
12. Omit 8703.23.30 and 8703.23.90, substitute:
“8703.23.3	- - - Goods. NSA, as follows:
	(a) amphibious vehicles;
	(b) four-wheel drive vehicles, as follows:
	(i) vehicles incorporating an independent chassis;
	(ii) off-road vehicles:
8703.23.31	- - - - Assembled	20%
		DC: 15%
		CAN: 12.5%
	From 1 January 1989	19%
		DC: 14%
		CAN: 11.5%
	From 1 January 1990	18%
		DC: 13%
		CAN: 10.5%

SCHEDULE—continued

	From 1 January 1991	17%
		DC: 12%
		CAN: 9.5%
	From 1 January 1992	15%
		DC: 10%
		CAN: 7.5%
8703.23.39	- - - - Other	10%
		DC: 5%
		CAN: 2.5%
8703.23.9	- - - Other:
8703.23.91	- - - - Assembled	20%
		NZ: 10%
		DC: 15%
		CAN: 12.5%
	From 1 January 1989	19%
		NZ: 10%
		DC: 14%
		CAN: 11.5%
	From 1 January 1990	18%
		NZ: 10%
		DC: 13%
		CAN: 10.5%
	From 1 January 1991	17%
		NZ: 9.5%
		DC: 12%
		CAN: 9.5%
	From 1 January 1992	15%
		NZ: 7.5%
		DC: 10%
		CAN: 7.5%
8703.23.99	- - - - Other	10%
		NZ: 2.5%
		DC: 5%
13. Omit 8703.24.10, substitute:		CAN: 2.5%”.
“8703.24.10	- - - Motor cars and station wagons, other than:	45%
	(a) amphibious vehicles;	NZ: 20%
	(b) forward-control vehicles; or	FI: 40%
	(c) four-wheel drive vehicles, as follows:	DC: 40%
	(i) vehicles incorporating an independent chassis;	CAN: 37.5%
	(ii) off-road vehicles
	From 1 January 1989	42.5%
		NZ: 20%
		FI: 37.5%
		DC: 37.5%
		CAN: 35%
	From 1 January 1990	40%
		NZ: 20%
		FI: 35%
		DC: 35%
		CAN: 32.5%

SCHEDULE—continued

	From 1 January 1991	37.5%
		NZ: 20%
		FI: 32.5%
		DC: 32.5%
		CAN: 30%
	From 1 January 1992	35%
		NZ: 20%
		FI: 30%
		DC: 30%
		CAN: 27.5%”.
14. Omit 8703.24.30 and 8703.24.90, substitute:
“8703.24.3	- - - Goods, NSA, as follows:
	(a) amphibious vehicles;
	(b) four-wheel drive vehicles, as follows:
	(i) vehicles incorporating an independent chassis;
	(ii) off-road vehicles:
8703.24.31	- - - - Assembled	20%
		DC: 15%
		CAN: 12.5%
	From 1 January 1989	19%
	From 1 January 1989	DC: 14%
		CAN: 11.5%
	From 1 January 1990	18%
		DC: 13
		CAN: 10.5%
	From 1 January 1991	17%
		DC: 12%
		CAN: 9.5%
	From 1 January 1992	15%
		DC: 10%
		CAN: 7.5%
8703.24.39	- - - - Other	10%
		DC: 5%
		CAN: 2.5%
8703.24.9	- - - Other
8703.24.91	- - - - Assembled	20%
		NZ: 10%
		DC: 15%
		CAN: 12.5%
	From 1 January 1989	19%
		NZ: 10%
		DC: 14%
		CAN: 11.5%
	From 1 January 1990	18%
		NZ: 10%
		DC: 13%
		CAN: 10.5%
	From 1 January 1991	17%
		NZ: 9.5%
		DC: 12%
		CAN: 9.5%
	From 1 January 1992	15%
		NZ: 7.5%
		DC: 10%
		CAN: 7.5%
8703.24.99	- - - - Other	10%
		NZ: 2.5%
		DC: 5%
		CAN: 2.5%”.
15. Omit 8703.31.10. substitute:
“8703.31.10	- - - Motor cars and station wagons, other than:	45%
	(a) amphibious vehicles;	NZ: 20%
	(b) forward-control vehicles; or	FI: 40%

SCHEDULE—continued

	(c) four-wheel drive vehicles, as follows:	DC: 40%
	(i) vehicles incorporating an independent chassis;	CAN: 37.5%
	(ii) off-road vehicles
	From 1 January 1989	42.5%
		NZ: 20%
		FI: 37.5%
		DC: 37.5%
		CAN: 35%
	From 1 January 1990	40%
		NZ: 20%
		FI: 35%
		DC: 35%
		CAN: 32.5%
	From 1 January 1991	37.5%
		NZ: 20%
		FI: 32.5%
		DC: 32.5%
		CAN: 30%
	From 1 January 1992	35%
		NZ: 20%
		FI: 30%
		DC: 30%
		CAN: 27.5%”.
16. Omit 8703.31.30 and 8703.31.90, substitute:
“8703.31.3	- - - Goods, NSA, as follows:
	(a) amphibious vehicles;
	(b) four-wheel drive vehicles, as follows:
	(i) vehicles incorporating an independent chassis;
	(ii) off-road vehicles:
8703.31.31	- - - - Assembled	20%
		DC: 15%
		CAN: 12.5%
	From 1 January 1989	19%
		DC: 14%
		CAN: 11.5%
	From 1 January 1990	18%
		DC: 13%
		CAN: 10.5%
	From 1 January 1991	17%
		DC: 12%
		CAN: 9.5%
	From 1 January 1992	15%
		DC: 10%
		CAN: 7.5%
8703.31.39	- - - - Other	10%
		DC: 5%
		CAN: 2.5%
8703.31.9	- - - Other:
8703.31.91	- - - - Assembled	20%
		NZ: 10%
		DC: 15%
		CAN: 12.5%
	From 1 January 1989	19%
		NZ; 10%
		DC: 14%
		CAN: 11.5%
	From 1 January 1990	18%
		NZ: 10%
		DC: 13%
		CAN: 10.5%

SCHEDULE—continued

	From 1 January 1991	17%
		NZ: 9.5%
		DC: 12%
		CAN: 9.5%
	From 1 January 1992	15%
		NZ: 7.5%
		DC: 10%
		CAN: 7.5%
8703.31.99	- - - - Other	10%
		NZ: 2.5%
		DC: 5%
		CAN: 2.5%”.
17. Omit 8703.32.10, substitute:
“8703.32.10	- - - Motor cars and station wagons, other than:	45%
	(a) amphibious vehicles;	NZ: 20%
	(b) forward-control vehicles; or	FI: 40%
	(c) four-wheel drive vehicles, as follows:	DC: 40%
	(i) vehicles incorporating an independent chassis;	CAN: 37.5%
	(ii) off-road vehicles
	From 1 January 1989	42.5%
		NZ: 20%
		FI: 37.5%
		DC: 37.5%
		CAN: 35%
	From 1 January 1990	40%
		NZ: 20%
		FI: 35%
		DC: 35%
		CAN: 32.5%
	From 1 January 1991	37.5%
		NZ: 20%
		FI: 32.5%
		DC: 32.5%
		CAN: 30%
	From 1 January 1992	35%
		NZ: 20%
		FI: 30%
		DC: 30%
		CAN: 27.5%”.
18. Omit 8703.32.30 and 8703.32.90, substitute:
“8703.32.3	- - - Goods. NSA, as follows:
	(a) amphibious vehicles;
	(b) four-wheel drive vehicles, as follows:
	(i) vehicles incorporating an independent chassis;
	(ii) off-road vehicles:
8703.32.31	- - - - Assembled	20%
		DC: 15%
		CAN: 12.5%
	From 1 January 1989	19%
		DC: 14%
		CAN: 11.5%
	From 1 January 1990	18%
		DC: 13%
		CAN: 10.5%
	From 1 January 1991	17%
		DC: 12%
		CAN: 9.5%
	From 1 January 1992	15%
		DC: 10%
		CAN: 7.5%

SCHEDULE—continued

8703.32.39	- - - - Other		10%
			DC: 5%
			CAN: 2.5%
8703.32.9	- - - Other:
8703.32.91	- - - - Assembled		20%
			NZ: 10%
			DC: 15%
			CAN: 12.5%
	From 1 January 1989		19%
			NZ: 10%
			DC: 14%
			CAN: 11.5%
	From 1 January 1990		18%
			NZ: 10%
			DC: 13%
			CAN: 10.5%
	From 1 January 1991		17%
			NZ: 9.5%
			DC: 12%
			CAN: 9.5%
	From 1 January 1992		15%
			NZ: 7.5%
			DC: 10%
			CAN: 7.5%
8703.32.99	- - - - Other		10%
			NZ: 2.5%
			DC: 5%
			CAN: 2.5%”.
19. Omit 8703.33.10. substitute:
“8703.33.10		- - - Motor cars and station wagons, other than:	45%
		(a) amphibious vehicles;	NZ: 20%
		(b) forward-control vehicles; or	FI: 40%
		(c) four-wheel drive vehicles, as follows:	DC: 40%
		(i) vehicles incorporating an independent chassis;	CAN: 37.5%
		(ii) off-road vehicles
		From 1 January 1989	42.5%
			NZ: 20%
			FI: 37.5%
			DC: 37.5%
			CAN: 35%
		From 1 January 1990	40%
			NZ: 20%
			FI: 35%
			DC: 35%
			CAN: 32.5%
		From 1 January 1991	37.5%
			NZ: 20%
			FI: 32.5%
			DC: 32.5%
			CAN: 30%
		From 1 January 1992	35%
			NZ: 20%
			FI: 30%
			DC: 30%
			CAN: 27.5%”.

SCHEDULE—continued

20.	Omit 8703.33.30 and 8703.33.90, substitute:
	“8703.33.3	- - - Goods. NSA, as follows:
		(a) amphibious vehicles;
		(b) four-wheel drive vehicles, as follows:
		(i) vehicles incorporating an independent chassis;
		(ii) off-road vehicles:
	8703.33.31	- - - - Assembled	20%
			DC: 15%
			CAN: 12.5%
		From 1 January 1989	19%
			DC: 14%
			CAN: 11.5%
		From 1 January 1990	18%
			DC: 13%
			CAN: 10.5%
		From 1 January 1991	17%
			DC: 12%
			CAN: 9.5%
		From 1 January 1992	15%
			DC: 10%
			CAN: 7.5%
	8703.33.39	- - - - Other	10%
			DC: 5%
			CAN: 2.5%
	8703.33.9	- - - Other:
	8703.33.91	- - - - Assembled	20%
			NZ: 10%
			DC: 15%
			CAN: 12.5%
		From 1 January 1989	19%
			NZ: 10%
			DC: 14%
			CAN: 11.5%
		From 1 January 1990	18%
			NZ: 10%
			DC: 13%
			CAN: 10.5%
		From 1 January 1991	17%
			NZ: 9.5%
			DC: 12%
			CAN: 9.5%
		From 1 January 1992	15%
			NZ: 7.5%
			DC: 10%
			CAN: 7.5%
	8703.33.99	- - - - Other	10%
			NZ: 2.5%
			DC: 5%
			CAN: 2.5%”.
21.	Omit 8703.90.10, substitute:
	“8703.90.10	- - - Motor cars and station wagons, other than:	45%
		(a) amphibious vehicles;	NZ: 20%
		(b) battery operated vehicles;	FI: 40%
		(c) forward-control vehicles; or	DC: 40%
		(d) four-wheel drive vehicles, as follows:	CAN: 37.5%
		(i) vehicles incorporating an independent chassis;
		(ii) off-road vehicles

SCHEDULE—continued

	From 1 January 1984	42.5%
		NZ: 20%
		FI: 37.5%
		DC: 37.5%
		CAN: 35%
	From 1 January 1990	40%
		NZ: 20%
		FI: 35%
		DC: 35%
		CAN: 32.5%
	From 1 January 1991	37.5%
		NZ: 20%
		FI: 32.5%
		DC: 32.5%
		CAN: 30%
	From 1 January 1992	35%
		NZ: 20%
		FI: 30%
		DC: 30%
		CAN: 27.5%”.
22. Omit 8703.90.30 and 8703.90.90, substitute:
“8703.90.3	- - - Goods, NSA, as follows:
	(a) amphibious vehicles;
	(b) battery operated vehicles;
	(c) four-wheel drive vehicles, as follows:
	(i) vehicles incorporating an independent chassis:
	(ii) off-road vehicles:
8703.90.31	- - - - Assembled	20%
		DC: 15%
		CAN: 12.5%
	From 1 January 1989	19%
		DC: 14%
		CAN: 11.5%
	From 1 January 1990	18%
		DC: 13%
		CAN: 10.5%
	From 1 January 1991	17%
		DC: 12%
		CAN: 9.5%
	From 1 January 1992	15%
		DC: 10%
		CAN: 7.5%
8703.90.39	- - - - Other	10%
		DC: 5%
		CAN: 2.5%
8703.90.9	- - - Other
8703.90.91	- - - - Assembled	20%
		NZ: 10%
		DC: 15%
		CAN: 12.5%
	From 1 January 1989	19%
		NZ: 10%
		DC: 14%
		CAN: 11.5%

SCHEDULE—continued

		From 1 January 1990	18%
			NZ: 10%
			DC: 13%
			CAN: 10.5%
		From 1 January 1991	17%
			NZ: 9.5%
			DC: 12%
			CAN: 9.5%
		From 1 January 1992	15%
			NZ: 7.5%
			DC: 10%
			CAN: 7.5%
	8703.90.99	- - - - Other	10%
			NZ: 2.5%
			DC: 5%
			CAN: 2.5%”.
23.	Omit 8704.21.10, substitute:
	“8704.21.10	- - - Variants of motor cars or station wagons, other	45%
		than:	NZ: 20%
		(a) amphibious vehicles;	FI: 40%
		(b) forward-control vehicles; or	DC: 40%
		(c) four-wheel drive vehicles, as follows:	CAN: 37.5%
		(i) vehicles incorporating an independent chassis;
		(ii) off-road vehicles
		From 1 January 1989	42.5%
			NZ: 20%
			FI: 37.5%
			DC: 37.5%
			CAN: 35%
		From 1 January 1990	40%
			NZ: 20%
			FI: 35%
			DC: 35%
			CAN: 32.5%
		From 1 January 1991	37.5%
			NZ: 20%
			FI: 32.5%
			DC: 32.5%
			CAN: 30%
		From 1 January 1992	35%
			NZ: 20%
			FI: 30%
			DC: 30%
			CAN: 27.5%”.
24.	Omit 8704.21.30 and 8704.21.90, substitute:
	“8704.21.3	- - - Goods, NSA, as follows:
		(a) amphibious vehicles;
		(b) four-wheel drive vehicles, as follows:
		(i) utilities or pick-ups;
		(ii) other vehicles incorporating an independent chassis:
		(iii) off-road vehicles:
8704.21.31		- - - - Assembled	20%
			DC: 15%
			CAN: 12.5%
		From 1 January 1989	19%
			DC: 14%
			CAN: 11.5%
		From 1 January 1990	18%
			DC: 13%
			CAN: 10.5%
		From 1 January 1991	17%
			DC: 12%
			CAN: 9.5%

SCHEDULE—continued

	From 1 January 1992	15%
		DC: 10%
		CAN: 7.5%
8704.21.39	- - - - Other	10%
		DC: 5%
		CAN: 2.5%
8704.21.9	- - - Other:
8704.21.91	- - - - Assembled	20%
		NZ: 10%
		DC: 15%
		CAN: 12.5%
	From 1 January 1989	19%
		NZ: 10%
		DC: 14%
		CAN: 11.5%
	From 1 January 1990	18%
		NZ: 10%
		DC: 13%
		CAN: 10.5%
	From 1 January 1991	17%
		NZ: 9.5%
		DC: 12%
		CAN: 9.5%
	From 1 January 1992	15%
		NZ: 7.5%
		DC: 10%
		CAN: 7.5%
8704.21.99	- - - - Other	10%
		NZ: 2.5%
		DC: 5%
		CAN: 2.5%”.
25. Omit 8704.31.10, substitute:
“8704.31.10	- - - Variants of motor cars or station wagons, other than:	45%
	- - - Variants of motor cars or station wagons, other than:	NZ: 20%
	(a) amphibious vehicles:	FI: 40%
	(b) forward-control vehicles; or	DC: 40%
	(c) four-wheel drive vehicles, as follows:	CAN: 37.5%
	(i) vehicles incorporating an independent chassis;
	(ii) off-road vehicles
	From 1 January 1989	42.5%
		NZ: 20%
		FI: 37.5%
		DC: 37.5%
		CAN: 35%
	From 1 January 1990	40%
		NZ: 20%
		FI: 35%
		DC: 35%
		CAN: 32.5%
	From 1 January 1991	37.5%
		NZ: 20%
		FI: 32.5%
		DC: 32.5%
		CAN: 30%

SCHEDULE—continued

	From 1 January 1992	35%
		NZ: 20%
		FI: 30%
		DC: 30%
		CAN: 27.5%”.
26. Omit 8704.31.30 and 8704.31.90, substitute:
“8704.31.3	- - - Goods, NSA, as follows:
	(a) amphibious vehicles;
	(b) four-wheel drive vehicles, as follows:
	(i) utilities or pick-ups;
	(ii) other vehicles incorporating an independent chassis;
	(iii) off-road vehicles:
8704.31.31	- - - - Assembled	20%
		DC: 15%
		CAN: 12.5%
	From 1 January 1989	19%
		DC: 14%
		CAN: 11.5%
	From 1 January 1990	18%
		DC: 13%
		CAN: 10.5%
	From 1 January 1991	17%
		DC: 12%
		CAN: 9.5%
	From 1 January 1992	15%
		DC: 10%
		CAN: 7.5%
8704.31.39	- - - - Other	10%
		DC: 5%
		CAN: 2.5%
8704.31.9	- - - Other:
8704.31.91	- - - - Assembled	20%
		NZ: 10%
		DC: 15%
		CAN: 12.5%
	From 1 January 1989	19%
	From 1 January 1989	NZ: 10%
		DC: 14%
		CAN: 11.5%
	From 1 January 1990	18%
	From 1 January 1990	NZ: 10%
		DC: 13%
		CAN: 10.5%
	From 1 January 1991	17%
		NZ: 9.5%
		DC: 12%
		CAN: 9.5%
	From 1 January 1992	15%
		NZ: 7.5%
		DC: 10%
		CAN: 7.5%
8704.31.99	- - - - Other	10%
		NZ: 2.5%
		DC: 5%
		CAN: 2.5%”.
27. Omit 8704.90.00, substitute:
“8704.90	- Other:
8704.90.10	- - - Assembled	20%
		DC: 15%
		CAN: 12.5%
	From 1 January 1989	19%
		DC: 14%
		CAN: 11.5%

SCHEDULE—continued

	From 1 January 1990	18%
		DC: 13%
		CAN: 10.5%
	From 1 January 1991	17%
		DC: 12%
		CAN: 9.5%
	From 1 January 1992	15%
		DC: 10%
		CAN: 7.5%
8704.90.90	- - - Other	10%
		DC: 5%
		CAN: 2.5%”.
28. Omit 8706.00.10, substitute:
“8706.00.10	- - - For use in the assembly or manufacture of vehicles of 8703.21.10, 8703.22.10, 8703.23.10, 8703.24.10. 3703.31.10, 8703.32.10, 8703.33.10, 8703.90.10. 8704.21.10 or 8704.31.10	45%
		NZ: 20%
		FI: 40%
		DC: 40%
		CAN: 37.5%
	From 1 January 1989	42.5%
		NZ: 20%
		FI: 37.5%
		DC: 37.5%
		CAN: 35%
	From 1 January 1990	40%
		NZ: 20%
		FI: 35%
		DC: 35%
		CAN: 32.5%
	From 1 January 1991	37.5%
		NZ: 20%
		FI: 32.5%
		DC: 32.5%
		CAN: 30%
	From 1 January 1992	35%
		NZ: 20%
		FI: 30%
		DC: 30%
		CAN: 27.5%”.
29. Omit 8707.10.10, substitute:
“8707.10.10	- - - For use in the assembly or manufacture of vehicles of 8703.21.10, 8703.22.10, 8703.23.10, 8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10 or 8703.90.10	45%
		NZ: 20%
		FI: 40%
		DC: 40%
		CAN: 37.5%
	From 1 January 1989	42.5%
		NZ: 20%
		FI: 37.5%
		DC: 37.5%
		CAN: 35%
	From 1 January 1990	40%
		NZ: 20%
		FI: 35%
		DC: 35%
		CAN: 32.5%

SCHEDULE—continued

	From 1 January 1991	37.5%
		NZ: 20%
		FI: 32.5%
		DC: 32.5%
		CAN: 30%
	From 1 January 1992	35%
		NZ: 20%
		FI: 30%
		DC: 30%
		CAN: 27.5%”.
30. Omit 8707.90.20, substitute:
“8707.90.20	- - - For use in the assembly or manufacture of vehicles of 8704.21.10 or 8704.31.10	45%
		NZ: 20%
		FI: 40%
		DC: 40%
		CAN: 37.5%
	From 1 January 1989	42.5%
		NZ: 20%
		FI: 37.5%
		DC: 37.5%
		CAN: 35%
	From 1 January 1990	40%
		NZ: 20%
		FI: 35%
		DC: 35%
		CAN: 32.5%
	From 1 January 1991	37.5%
		NZ: 20%
		FI: 32.5%
		DC: 32.5%
		CAN: 30%
	From 1 January 1992	35%
		NZ: 20%
		FI: 30%
		DC: 30%
		CAN: 27.5%”.
31. Omit 8708.40.30, substitute:
“8708.40.30	- - - For use in the assembly or manufacture of vehicles of 8703.21.10, 8703.22.10, 8703.23.10, 8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10, 8703.90.10, 8704.21.10 or 8704.31.10	45%
		NZ: 20%
		FI: 40%
		DC: 40%
		CAN: 37.5%
	From I January 1989	42.5%
		NZ: 20%
		FI: 37.5%
		DC: 37.5%
		CAN: 35%
	From 1 January 1990	40%
		NZ: 20%
		FI: 35%
		DC: 35%
		CAN: 32.5%
	From 1 January 1991	37.5%
		NZ: 20%
		FI: 32.5%
		DC: 32.5%
		CAN: 30%

SCHEDULE—continued

	From 1 January 1992	35%
		NZ: 20%
		FI: 30%
		DC: 30%
		CAN: 27.5%”.
32. Omit 8708.50.30, substitute:
“8708.50.30	- - - For use in the assembly or manufacture of vehicles of 8703.21.10, 8703.22.10, 8703.23.10, 8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10, 8703.90.10, 8704.21.10 or 8704.31.10	45%
		NZ: 20%
		FI: 40%
		DC: 40%
		CAN: 37.5%
	From 1 January 1989	42.5%
		NZ: 20%
		FI: 37.5%
		DC: 37.5%
		CAN: 35%
	From 1 January 1990	40%
		NZ: 20%
		FI: 35%
		DC: 35%
		CAN: 32.5%
	From 1 January 1991	37.5%
		NZ: 20%
		FI: 32.5%
		DC: 32.5%
		CAN: 30%
	From 1 January 1992	35%
		NZ: 20%
		FI: 30%
		DC: 30%
		CAN: 27.5%”.
33. Omit 8708.93.30, substitute:
“8708.93.30	- - - For use in the assembly or manufacture of vehicles of 8703.21.10, 8703.22.10, 8703.23.10, 8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10, 8703.90.10, 8704.21.10 or 8704.31.10	45%
		NZ: 20%
		FI: 40%
		DC: 40%
		CAN: 37.5%
	From 1 January 1989	42.5%
		NZ: 20%
		FI: 37.5%
		DC: 37.5%
		CAN: 35%
	From 1 January 1990	40%
		NZ: 20%
		FI: 35%
		DC: 35%
		CAN: 32.5%
	From 1 January 1991	37.5%
		NZ: 20%
		FI: 32.5%
		DC: 32.5%
		CAN: 30%

SCHEDULE—continued

	From 1 January 1992	35%
		NZ: 20%
		FI: 30%
		DC: 30%
		CAN: 27.5%”.
34. Omit 8708.99.30, substitute:
“8708.99.30	- - - Chassis, for use in the assembly or manufacture of vehicles of 8703.21.10, 8703.22.10, 8703.23.10. 8703.24.10, 8703.31.10, 8703.32.10, 8703.33.10. 8703.90.10, 8704.21.10 or 8704.31.10	45%
		NZ: 20%
		FI: 40%
		DC: 40% CAN: 37.5%
	From 1 January 1989	42.5%
		NZ: 20%
		FI: 37.5%
		DC: 37.5%
		CAN: 35%
	From 1 January 1990	40%
		NZ: 20%
		FI: 35%
		DC: 35%
		CAN: 32.5%
	From 1 January 1991	37.5%
		NZ: 20%
		FI: 32.5%
		DC: 32.5%
		CAN: 30%
	From 1 January 1992	35%
		NZ: 20%
		FI: 30%
		DC: 30%
		CAN: 27.5%”.
Amendment of Part III of Schedule 4
Omit items 41b and 41c, substitute:
“41b	Vehicles of an age of 30 years or more, being:	Free”.
	(a) utilities or pick-ups classified under 8704.21.91 or 8704.31.91 of Schedule 3; or
	(b) vehicles classified under 8703.21.10, 8703.22.10. 8703.23.10, 8703.24.10, 8703.31.10, 8703.32.10. 8703.33.10, 8703.90.10, 8704.21.10 or 8704.31.10 of Schedule 3
Amendment of Schedule 5
Omit item 60.

NOTE

1. No. 82, 1987, as amended. For previous amendments, see Nos. 43 and 147, 1987; and No. 68, 1988.

[Minister’s second reading speech made in—

House of Representatives on 27 April 1988

Senate on 24 May 1988]

Overview

The Customs Tariff Amendment Act (No. 2) 1988 was enacted by the Parliament of Australia to amend the Customs Tariff Act 1987. This Act aimed to address the need for adjustments in tariff rates for various imported goods, particularly vehicles and their components, to reflect changing economic conditions and trade relationships. The Customs Tariff Amendment Act (No. 2) 1988 introduced modifications to the tariff rates on a range of vehicle-related items, including motor cars, station wagons, and vehicle parts, with specific reductions phased in over several years starting from 1 January 1989. These amendments were intended to facilitate smoother trade flows and better align Australia's import duties with those of its trading partners.

Scope and Application

The Customs Tariff Amendment Act (No. 2) 1988 is an Act of the Commonwealth of Australia that amends the Customs Tariff Act 1987. The Act applies to various entities and transactions involving the importation of goods into Australia. It specifically pertains to the imposition of customs duties on certain vehicles and vehicle components, as outlined in the amended Schedules of the Customs Tariff Act 1987. The amendments affect the rates of duty on various types of motor vehicles and their components, including four-wheel drive vehicles, amphibious vehicles, and forward-control vehicles, among others. The Act has a national jurisdictional reach and its provisions are applicable throughout Australia. There are no explicit exclusions, exemptions, or thresholds mentioned in the text of the Act. The application of the Act may be extended or restricted through subordinate instruments, such as regulations or orders made under the Customs Tariff Act 1987.

Key Provisions

The Customs Tariff Amendment Act (No. 2) 1988 amends the Customs Tariff Act 1987, specifically affecting the tariff rates for various vehicle parts and assemblies. The primary changes include reducing tariff rates for components used in assembling or manufacturing vehicles over several years, from 1 January 1989 to 1 January 1992. For example, the tariff rate for certain vehicle parts used in assembly decreases from 45% to 35% by 1 January 1992. The Act also defines "assembled" to exclude goods only partially assembled. Furthermore, it exempts vehicles aged 30 years or more from tariffs, including certain utility or pick-up vehicles and others classified under specific codes in Schedule 3. Entities governed by this Act must adhere to the amended tariff rates when importing vehicle parts or assembling vehicles. Failure to comply with the specified tariff rates could result in financial penalties or other legal consequences as dictated by the Customs Tariff Act 1987. While the Act does not explicitly state penalties for non-compliance, breaches could potentially lead to fines or other enforcement actions under the broader customs legislation.

Area of Law: Customs Law
Instrument: Act
Concepts: Commencement Provisions; Regulatory Standards; Licensing & Registration; Enforcement Powers

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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