Customs Tariff Amendment Act (No. 2) 1995

Legislation au C2004A04964 Not in force Act

Legislation content

Customs Tariff Amendment Act (No. 2) 1995

No. 114 of 1995

 

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

[Assented to 12 October 1995]

The Parliament of Australia enacts:

Short title etc.

1.(1) This Act may be cited as the Customs Tariff Amendment Act (No. 2) 1995.

(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) Section 3 is taken to have commenced on 1 January 1995.

(3) Section 4 is taken to have commenced on 7 July 1994.

(4) Section 5 is taken to have commenced on 18 November 1994.

(5) Section 6 is taken to have commenced on 1 January 1995.

(6) Section 7 commences on 1 January 1996.

Indexation of rates of duty

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

"TABLE

 

Column 1

Column 2

Column 1

Column 2

Customs

Excise item

Customs

Excise item

subheading

 

subheading

 

2203.00.10

1(C)

2403.10.00

8

 

2206.00.11

2(O)

2403.99.20

9

 

2206.00.12

2(H)(1)

2403.99.90

6

 

2207.10.00

2(O)

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

It (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)

"

Amendment of Part III of Schedule 4

4. Schedule 4 to the Principal Act is amended by adding at the end the description of goods covered by item 63 in Part III of that Schedule:

“; or

specimens used for the comparison and assessment of laboratory practices; or

specimens of materials or substances which are to be examined as part of a program of developing a reference material”.

Amendments of Schedule 3 having effect from 18 November 1994

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


Amendments of Schedules 3 and 4 having effect from 1 January 1995

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

Amendment of Schedule 3 having effect from 1 January 1996

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

––––––––––––


SCHEDULE 1 Section 5

AMENDMENTS HAVING EFFECT FROM 18 NOVEMBER 1994

Amendments of Schedule 3

1.

Omit 5702.39.20, substitute:

 

 

"5702.39.20

---Goods, NSA, as follows:

Free”.

 

 

(a) of sisal or jute;

 

 

 

(b) of 100% cotton, or in which the pile is of 100% cotton

 

2.

Omit 5702.49.20, substitute:

 

 

“5702.49.20

---Goods, NSA, as follows:

Free”.

 

 

(a) of sisal or jute;

 

 

 

(b) of 100% cotton, or in which the pile is of 100% cotton;

 

 

 

(c) handmade

 

3.

Omit 5702.59.10, substitute:

 

 

“5702.59.10

---Goods, as follows:

Free".

 

 

(a) of sisal or jute;

 

 

 

(b) of 100% cotton

 

4.

Omit 5702.99.10, substitute:

 

 

“5702.99.10

---Goods, as follows:

Free”.

 

 

(a) of sisal or jute;

 

 

 

(b) of 100% cotton;

 

 

 

(c) handmade

 

5.

Omit 5703.90.10, substitute:

 

 

“5703.90.10

---Goods, as follows:

Free”.

 

 

(a) of coir, sisal or jute;

 

 

 

(b) of 100% cotton, or in which the pile is of 100% cotton

 

6.

Omit 5705.00.20, substitute:

 

 

"5705.00.20

---Goods, as follows:

Free”.

 

 

(a) of coir, sisal or jute;

 

 

 

(b) of 100% cotton, or in which the pile is of 100% cotton;

 

 

 

(c) handmade

 

7.

Omit 5806.39.10, substitute:

 

 

“5806.39.10

---Of 100% hemp, of 100% jute or of 100%

Free”.

 

 

hemp and jute

 

8.

Omit 6301.30.10, substitute:

 

 

“6301.30.10

---Goods, weighing 339 g/m2 or more,

Free”.

 

 

of 100% cotton

 


SCHEDULE 1—continued

 

9.

Omit 6301.90). 10, substitute

 

 

"6301.90.10

---Goods, weighing 3.39 g/m2 or more.

of 100% viscose fibre

Free”.

–––––––––––––


SCHEDULE 2 Section 6

AMENDMENTS HAVING EFFECT FROM 1 JANUARY 1995

Amendments of Schedule 3

1. Omit 2401 to 2403, substitute:

 

‘‘2401

UNMANUFACTURED TOBACCO; TOBACCO REFUSE;

 

2401.10.00

- Tobacco, not stemmed/stripped

Free

2401.20.00

- Tobacco, partly or wholly stemmed/stripped

Free

2401.30.00

- Tobacco refuse

Free

2402

CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES:

 

2402.10.00

- Cigars, cheroots and cigarillos, containing tobacco

$67.47/kg
NZ: $67.47/kg
PNG: $67.47/kg
FI: $67.47/kg
DC: $67.47/kg

 

2402.20.00

- Cigarettes containing tobacco

$67.47/kg
NZ: $67.47/kg
PNG: $67.47/kg
FI: $67.47/kg
DC: $67.47/kg

2402.90.00

- Other

Free

2403

OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; "HOMOGENISED” OR “RECONSTITUTED” TOBACCO; TOBACCO EXTRACTS AND ESSENCES:

 

2403.10.00

- Smoking tobacco, whether or not containing tobacco substitutes in any proportion

$67.47/kg
NZ: $67.47/kg
PNG: $67.47/kg
FI: $67.47/kg
DC: $67.47/kg

 

2403.9

- Other:

 

2403.91.00

-- “Homogenised" or “reconstituted” tobacco

Free

2403.99

-- Other:

 

2403.99.10

--- Not containing tobacco

Free

2403.99.20

--- Snuff

$1.59/kg
NZ: $1.59/kg
PNG: $1.59/kg
FI: $1.59/kg
DC: $1.59/kg

SCHEDULE 2—continued

 

2403.99.90 -

--- Other

$67.47/kg
NZ: $67.47/kg
PNG: $67.47/kg
FI: $67.47/kg
DC: $67.47/kg”.

2.

Omit 9032.90.90, substitute:

 

 

“9032.90.9 -

--- Other:

 

 

9032.90.91 -

---- Of a kind used as replacement components in passenger motor vehicles

11%
DC: 6%
DCS: 10%
HONG, RKOR,
SING, TAIW: 10%

 

 

From 1 January 1996

9%
DC: 4%
DCS: 9%
HONG, RKOR,
SING, TAIW: 9%

 

 

From 1 January 1997

8%
DC: 3%
DCS: 8%
HONG, RKOR,
SING, TAIW: 8%

 

 

From 1 January 1998

6%
DC: 1%
DCS: 6%
HONG, RKOR,
SING, TAIW: 6%

 

 

From 1 January 1999

5%
DCS: 5%
HONG, RKOR,
SING, TAIW: 5%

 

9032.90.99 -

---- Other

10%
DC: 5%
DCS: 7%
HONG, RKOR,
SING, TAIW: 10%

 

 

From 1 July 1995

8%
DC: 3%
DCS: 7%
HONG, RKOR,
SING, TAIW: 8%

 

 

From 1 July 1996

5%
DCS: 5%
HONG, RKOR,
SING, TAIW: 5%”

SCHEDULE 2—continued

Amendments of Part III of Schedule 4

3. Omit items 35B and 35C.

4. Omit the Table to item 53A, substitute:

“TABLE

 

3917.22.00

4012.10.00

3917.23.00

4012.20.00

3917.29.00

4016.91.00

4010.10.00

4016.93.00

4011.10.00

4016.99.00

4011.20.00

5911.9010”.

––––––––––


SCHEDULE 3 Section 7

AMENDMENT HAVING EFFECT FROM 1 JANUARY 1996

Amendment of Schedule 3

Omit 8531.10.10, substitute:

 

“8531.10.1

- - - Burglar alarms:

 

8531.10.11

- - - - Of a kind used as replacement components in passenger motor vehicles

14%

 

DC:9%

DCS: 10%
HONG, RKOR,
SING, TAIW:
10%

 

From 1 January 1997

13%
DC:8%
DCS: 10%
HONG, RKOR,
SING, TAIW:
10%

 

From 1 January 1998

11%
DC:6%
DCS: 10%
HONG, RKOR,
SING, TAIW:
10%

 

From 1 January 1999

10%
DC:5%
DCS: 10%
HONG, RKOR,
SING, TAIW:
10%

8531.10.19

- - - - Other

8%
DC:3%
DCS:7%
HONG, RKOR,
SING, TAIW:
8%

 

From 1 July 1996

5%
DCS:5%
HONG, RKOR,
SING, TAIW:
5%”.

 

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; Nos. 45, 47 and 99, 1993; and Nos. 87 and 152, 1994.

 

[Minister's second reading speech made in—

House of Representatives on 21 June 1995 Senate on 22 June 1995]

Overview

The Customs Tariff Amendment Act (No. 2) 1995, enacted by the Parliament of Australia, was designed to amend the Customs Tariff Act 1987. The Act addresses the need for periodic adjustments to the rates of duty and classifications of various goods to ensure they align with changing economic conditions and international trade agreements. The amendments include updates to the rates of duty and the classification of certain goods, such as textiles and tobacco products, as well as adjustments to the indexation of duty rates. The policy objective of the Act is to facilitate smoother international trade by maintaining updated and relevant customs tariffs. Commencing on various dates from 7 July 1994 to 1 January 1996, the Act ensures that the changes are implemented in a phased manner to allow businesses and stakeholders to adjust accordingly. The Customs Tariff Amendment Act (No. 2) 1995, therefore, plays a crucial role in maintaining the relevance and effectiveness of Australia’s customs tariff system.

Scope and Application

The Customs Tariff Amendment Act (No. 2) 1995 applies to goods imported into Australia and modifies the Customs Tariff Act 1987, governing the rates of duty imposed on various imported goods. The Act specifically addresses changes to the rates of duty on certain items, effective from different dates between 1994 and 1996. It applies to a broad range of goods including textiles, tobacco products, and certain automotive components. The amendments include the introduction of duty-free provisions for specific types of goods, such as certain fabrics and handmade items, as well as adjustments to the duty rates on tobacco products and automotive components. The Act's provisions are applicable throughout Australia, aligning with the broader customs framework set by the Commonwealth. The Act also makes clear that the amendments extend to subordinate instruments as necessary, ensuring a comprehensive update to the customs duty structure.

Key Provisions

The Customs Tariff Amendment Act (No. 2) 1995 makes several amendments to the Customs Tariff Act 1987, primarily concerning tariff rates and the classification of certain goods. Section 3 of the Act amends the indexation rates of duty by substituting a new table that specifies the duty rates for various customs and excise items. Section 4 adds new descriptions to the list of goods covered under item 63 in Part III of Schedule 4 of the Principal Act, specifically including specimens used for laboratory comparison and assessment, and specimens for developing reference materials. Section 5 amends Schedule 3 of the Principal Act to update the tariff rates for certain goods, effective from 18 November 1994, including changes to the duty rates for sisal, jute, and cotton goods, among others. The Act imposes specific obligations on importers, exporters, and other stakeholders affected by the amendments. Importers and exporters must ensure that the goods they handle comply with the updated tariff classifications and duty rates as per the new schedules. This includes accurately classifying the goods in their customs declarations and paying the appropriate duty rates as stipulated in the amended Act. Businesses involved in the importation or exportation of the specified goods must also stay informed about these changes to avoid potential penalties or non-compliance issues. Failure to comply with the tariff amendments and duty requirements can result in significant consequences. The Act does not explicitly outline specific offences or penalties, but breaches of customs regulations typically incur penalties under the Customs Act 1901. These can include fines and, in severe cases, criminal charges. The penalties can vary depending on the nature and severity of the breach, but they can include substantial fines and imprisonment for wilful and repeated violations. Importers and exporters are advised to consult the relevant sections of the Customs Act 1901 and seek legal advice to understand the full implications of non-compliance with the amended tariff provisions.

Legal classification tags

Area of Law
Customs Law
Instrument
Act
Concepts
Commencement Provisions
Amendment of Schedule
Rates of Duty

Interactions

Authorises

All Versions

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.