Customs Tariff Amendment Act (No. 2) 1999

Administered by Attorney-General's Department

Legislation au C2004A00515 Not in force Act

Legislation content

 

 

 

 

Customs Tariff Amendment Act (No. 2) 1999

 

No. 124, 1999

 

 

 

 

Customs Tariff Amendment Act (No. 2) 1999

 

No. 124, 1999

 

 

 

 

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 from 1 July 1996

Schedule 2—Amendment of the Customs Tariff Act 1995 having effect from 25 May 1998

Schedule 3—Amendment of the Customs Tariff Act 1995 having effect from 1 July 1998

Schedule 4—Amendment of the Customs Tariff Act 1995 having effect from 1 September 1998

Schedule 5—Amendment of the Customs Tariff Act 1995 having effect from 1 January 1999

Schedule 6—Amendment of the Customs Tariff Act 1995 having effect from 1 April 1999

Schedule 7—Amendment of the Customs Tariff Act 1995 having effect 14 days after this Bill receives the Royal Assent

 

Customs Tariff Amendment Act (No. 2) 1999

No. 124, 1999

 

 

 

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

[Assented to 13 October 1999]

The Parliament of Australia enacts:

1  Short title

  This Act may be cited as the Customs Tariff Amendment Act (No. 2) 1999.

2  Commencement

 (1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.

 (2) Schedule 1 is taken to have commenced on 1 July 1996.

 (3) Schedule 2 is taken to have commenced on 25 May 1998.

 (4) Schedule 3 is taken to have commenced on 1 July 1998.

 (5) Schedule 4 is taken to have commenced on 1 September 1998.

 (6) Schedule 5 is taken to have commenced on 1 January 1999.

 (7) Schedule 6 is taken to have commenced on 1 April 1999.

 (8) Schedule 7 commences 14 days after the day on which this Act receives the Royal Assent.

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  Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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 from 1 July 1996

 

1  The description of goods in column 2 of subheading 2921.12.00 in Schedule 3

Omit “Diethlyamine”, substitute “Diethylamine”.


Schedule 2—Amendment of the Customs Tariff Act 1995 having effect from 25 May 1998

 

1  The rates of duty in column 3 of subheading 2710.00.56 in Schedule 3

Repeal the rates of duty, substitute:

 

 

$0.14803/L
NZ:$0.14803/L
PNG:$0.14803/L
FI:$0.14803/L
DC:$0.14803/L

Schedule 3—Amendment of the Customs Tariff Act 1995 having effect from 1 July 1998

 

1  The rates of duty in column 3 of subheading 2710.00.56 in Schedule 3

Repeal the rates of duty, substitute:

 

 

$0.01711/L
NZ:$0.01711/L
PNG:$0.01711/L
FI:$0.01711/L
DC:$0.01711/L

2  The rates of duty in column 3 of heading 3818.00.00 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

3  The rates of duty in column 3 of subheading 7017.10.10 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

4  The rates of duty in column 3 of subheading 8419.89.10 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

5  The rates of duty in column 3 of subheading 8419.90.20 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

6  The rates of duty in column 3 of subheading 8421.19.10 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

7  The rates of duty in column 3 of subheading 8421.91.10 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

8  The rates of duty in column 3 of subheadings 8424.89.20 and 8424.89.30 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

9  The rates of duty in column 3 of subheading 8424.90.10 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

10  The rates of duty in column 3 of subheading 8464.10.10 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

11  The rates of duty in column 3 of subheading 8464.20.10 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

12  The rates of duty in column 3 of subheading 8464.90.10 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

13  The rates of duty in column 3 of subheading 8466.91.10 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

14  The rates of duty in column 3 of subheading 8466.93.10 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

15  Subheadings 8470.10 to 8470.10.90 in Schedule 3

Repeal the subheadings, substitute:

8470.10.00

-Electronic calculators capable of operation without an external source of electric power and pocket-size data recording, reproducing and displaying machines with calculating functions

Free

16  Subheadings 8473.21 to 8473.21.90 in Schedule 3

Repeal the subheadings, substitute:

8473.21.00

--Of the electronic calculating machines of 8470.10.00, 8470.21.00 or 8470.29.00

 

Free

17  Subheadings 8473.50 to 8473.50.90 in Schedule 3

Repeal the subheadings, substitute:

8473.50.00

-Parts and accessories equally suitable for use with machines of two or more of 8469 to 8472

Free

18  The rates of duty in column 3 of subheading 8477.10.10 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

19  The rates of duty in column 3 of subheading 8477.90.10 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

20  The rates of duty in column 3 of subheading 8479.50.30 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

21  The rates of duty in column 3 of subheading 8479.89.20 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

22  The rates of duty in column 3 of subheading 8479.90.10 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

23  The rates of duty in column 3 of subheading 8480.71.10 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

24  Subheadings 8504.40.10 and 8504.40.20 in Schedule 3

Repeal the subheadings, substitute:

8504.40.30

---Goods, as follows:

(a) separately housed units, designed to be housed in the same cabinet as the central processing unit of equipment of 8471;

(b) for telecommunication apparatus of 8517

Free

25  The rates of duty in column 3 of subheading 8504.50.10 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

26  Subheadings 8504.90.10 and 8504.90.20 in Schedule 3

Repeal the subheadings, substitute:

8504.90.30

---Of goods of 8504.40.30

Free

27  The rates of duty in column 3 of subheading 8514.10.10 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

28  The rates of duty in column 3 of subheading 8514.20.10 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

29  The rates of duty in column 3 of subheading 8514.30.10 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

30  The rates of duty in column 3 of subheading 8514.90.10 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

31  The rates of duty in column 3 of subheadings 8517.22.00 and 8517.30.00 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

32  Subheadings 8517.50 to 8517.50.90 in Schedule 3

Repeal the subheadings, substitute:

8517.50.00

-Other apparatus, for carrier-current line systems or for digital line systems

Free

33  The rates of duty in column 3 of subheading 8517.80.00 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

34  Subheadings 8517.90 to 8517.90.90 in Schedule 3

Repeal the subheadings, substitute:

8517.90.00

-Parts

Free

35  The rates of duty in column 3 of subheading 8518.10.10 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

36  The rates of duty in column 3 of subheading 8518.29.10 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

37  The rates of duty in column 3 of subheading 8518.30.10 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

38  The rates of duty in column 3 of subheading 8518.40.10 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

39  The rates of duty in column 3 of subheading 8518.90.00 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

40  The rates of duty in column 3 of subheading 8522.90.00 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

41  The rates of duty in column 3 of subheadings 8523.11.00 to 8523.20.00 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

42  Subheadings 8523.90 to 8523.90.90 in Schedule 3

Repeal the subheadings, substitute:

 

 

Free

43  Subheadings 8524.91 to 8524.91.90 in Schedule 3

Repeal the subheadings, substitute:

8524.91.00

--For reproducing phenomena other than sound or image

Free

44  The rates of duty in column 3 of subheading 8525.10.10 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

45  The rates of duty in column 3 of subheading 8529.90.20 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

46  The rates of duty in column 3 of subheadings 8531.20.00 and 8531.80.00 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

47  The rates of duty in column 3 of subheading 8531.90.10 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

48  The rates of duty in column 3 of subheading 8532.10.00 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

49  The rates of duty in column 3 of subheadings 8532.21.00 to 8532.90.00 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

50  The rates of duty in column 3 of subheading 8533.10.00 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

51  The rates of duty in column 3 of subheadings 8533.21.00 and 8533.29.00 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

52  The rates of duty in column 3 of subheadings 8533.31.00 to 8533.90.00 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

53  The rates of duty in column 3 of subheading 8536.50.92 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

54  The rates of duty in column 3 of subheading 8536.69.10 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

55  The rates of duty in column 3 of subheading 8536.90.10 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

56  Subheadings 8538.90 to 8538.90.90 in Schedule 3

Repeal the subheadings, substitute:

8538.90.00

-Other

Free

57  Subheadings 8541.40 to 8541.40.90 in Schedule 3

Repeal the subheadings, substitute:

8541.40.00

-Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes

Free

58  The rates of duty in column 3 of subheading 8541.60.00 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

59  The rates of duty in column 3 of subheading 8541.90.00 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

60  The rates of duty in column 3 of subheading 8543.30.10 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

61  The rates of duty in column 3 of subheading 8543.81.00 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

62  Subheading 8543.89.00 in Schedule 3

Repeal the subheading, substitute:

8543.89

--Other:

 

8543.89.10

---Other:

Free

8543.89.90

---Other

5%

 

From 1 January 1999

Free

63  The rates of duty in column 3 of subheading 8543.90.10 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

64  Subheadings 8544.41.10 and 8544.41.20 in Schedule 3

Repeal the subheadings, substitute:

8544.41.30

---Goods, as follows:

(a) compensation or extension leads for thermo-couples;

(b) of a kind used for telecommunications

Free

65  Subheadings 8544.49.10 and 8544.49.20 in Schedule 3

Repeal the subheadings, substitute:

8544.49.30

---Goods, as follows:

(a) compensation or extension leads for thermo-couples;

(b) of a kind used for telecommunications

Free

66  The rates of duty in column 3 of subheading 8544.51.10 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

67  The rates of duty in column 3 of subheading 8544.70.00 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

68  The rates of duty in column 3 of subheading 9017.90.20 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

69  Subheadings 9026.90 to 9026.90.90 in Schedule 3

Repeal the subheadings, substitute:

9026.90.00

-Parts and accessories

Free

70  Subheadings 9027.30 to 9027.30.90 in Schedule 3

Repeal the subheadings, substitute:

9027.30.00

-Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR)

Free

71  Subheadings 9027.80 to 9027.80.90 in Schedule 3

Repeal the subheadings, substitute:

9027.80.00

-Other instruments and apparatus

Free

72  Subheadings 9027.90 to 9027.90.90 in Schedule 3

Repeal the subheadings, substitute:

9027.90.00

-Microtomes; parts and accessories

Free

73  The rates of duty in column 3 of subheading 9030.40.00 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

74  The rates of duty in column 3 of subheading 9030.82.00 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

75  Subheadings 9030.90.10 and 9030.90.20 in Schedule 3

Repeal the subheadings, substitute:

9030.90.30

---For goods of 9030.10.00 or 9030.82.00

Free

76  The rates of duty in column 3 of subheading 9031.90.20 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

77  The table of tariff subheadings in item 48 of Part III in Schedule 4

Omit “8466.93” insert “8466.93.90”.

78  The table of tariff subheadings in item 49 of Part III in Schedule 4

Omit “8479.90” insert “8479.90.90”.

79  Item 64 of Part III in Schedule 4

After the item insert:

65

Goods the subject of a Commercial Tariff Concession Order or a Tariff Concession Order, the number of which is as prescribed by by-law, that are inputs to the manufacture of information industries equipment, as prescribed by by-law

Free


Schedule 4—Amendment of the Customs Tariff Act 1995 having effect from 1 September 1998

 

1  The rate of duty in column 3 of subheading 9013.20.00 in Schedule 3

Repeal the rate of duty, substitute:

 

 

Free

2  Subheadings 9013.90 to 9013.90.90 in Schedule 3

Repeal the subheadings, substitute:

9013.90.00

-Parts and accessories

Free

3  Subheadings 9014.80 to 9014.90.90 in Schedule 3

Repeal the subheadings, substitute:

9014.80.00

-Other instruments and appliances

Free

9014.90.00

-Parts and accessories

Free

4  Subheadings 9015.20 to 9015.30.90 in Schedule 3

Repeal the subheadings, substitute:

9015.20.00

-Theodolites and tachometers

Free

9015.30.00

-Levels

Free

5  Subheadings 9015.80 to 9015.80.90 in Schedule 3

Repeal the subheadings, substitute:

9015.80.00

-Other instruments and appliances

Free

6  The rate of duty in column 3 of subheading 9015.90.00 in Schedule 3

Repeal the rate of duty, substitute:

 

 

Free

7  Subheadings 9017.20 to 9017.90.90 in Schedule 3

Repeal the subheadings, substitute:

9017.20.00

-Other drawing, marking-out or mathematical calculating instruments

Free

9017.30.00

-Micrometers, callipers and gauges

Free

9017.80.00

-Other instruments

Free

9017.90.00

-Parts and accessories

Free

8  The rates of duty in column 3 of subheadings 9018.11.00 and 9018.12.00 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

9  Subheadings 9018.19 to 9018.19.90 in Schedule 3

Repeal the subheadings, substitute:

9018.19.00

--Other

Free

10  Subheadings 9018.31 to 9018.39.90 in Schedule 3

Repeal the subheadings, substitute:

9018.31.00

--Syringes, with or without needles

Free

9018.32.00

--Tubular metal needles and needles for sutures

Free

9018.39.00

--Other

Free

11  Subheadings 9018.49 to 9018.49.90 in Schedule 3

Repeal the subheadings, substitute:

9018.49.00

--Other

Free

12  Subheadings 9018.90 to 9018.90.90 in Schedule 3

Repeal the subheadings, substitute:

9018.90.00

-Other instruments and appliances

Free

13  Subheadings 9019.20 to 9019.20.90 in Schedule 3

Repeal the subheadings, substitute:

9019.20.00

-Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus

Free

14  Heading 9020 to subheading 9020.00.90 in Schedule 3

Repeal the heading and subheadings, substitute:

9020.00.00

OTHER BREATHING APPLIANCES AND GAS MASKS, EXCLUDING PROTECTIVE MASKS HAVING NEITHER MECHANICAL PARTS NOR REPLACEABLE FILTERS

Free

15  Subheadings 9022.29 to 9022.29.90 in Schedule 3

Repeal the subheadings, substitute:

9022.29.00

--For other uses

Free

16  Subheadings 9022.90 to 9022.90.90 in Schedule 3

Repeal the subheadings, substitute:

9022.90.00

-Other, including parts and accessories

Free

17  Subheadings 9025.19 to 9025.19.90 in Schedule 3

Repeal the subheadings, substitute:

9025.19.00

--Other

Free

18  Subheadings 9026.10.10 to 9026.80.90 in Schedule 3

Repeal the subheadings, substitute:

9026.10.20

---Gauges of a kind used as replacement components in passenger motor vehicles

15%
DC:10%
DCS:10%

 

From 1 January 2005

10%
DC:5%

9026.10.80

---Other

Free

9026.20

-For measuring or checking pressure:

 

9026.20.20

---Gauges of a kind used as replacement components in passenger motor vehicles

15%
DC:10%
DCS:10%

 

From 1 January 2005

10%
DC:5%

9026.20.80

---Other

Free

9026.80

-Other instruments or apparatus:

 

9026.80.20

---Gauges of a kind used as replacement components in passenger motor vehicles

15%
DC:10%
DCS:10%

 

From 1 January 2005

10%
DC:5%

9026.80.80

---Other

Free

19  Subheadings 9028.10 to 9028.20.90 in Schedule 3

Repeal the subheadings, substitute:

9028.10.00

-Gas meters

Free

9028.20.00

-Liquid meters

Free

20  The rate of duty in column 3 of subheading 9028.30.00 in Schedule 3

Repeal the rate of duty, substitute:

 

 

Free

21  Subheadings 9028.90 to 9028.90.90 in Schedule 3

Repeal the subheadings, substitute:

9028.90.00

-Parts and accessories

Free

22  Subheadings 9029.10.10 to 9029.90.00 in Schedule 3

Repeal the subheadings, substitute:

9029.10.20

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

15%
DC:10%
DCS:10%

 

From 1 January 2005

10%
DC:5%

9029.10.80

---Other

Free

9029.20

-Speed indicators and tachometers; stroboscopes:

 

9029.20.10

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

15%
DC:10%
DCS:10%

 

From 1 January 2005

10%
DC:5%

9029.20.90

---Other

Free

9029.90

-Parts and accessories:

 

9029.90.10

---For goods of 9029.10.20 or 9029.20.10

15%
DC:10%
DCS:10%

 

 

From 1 January 2005

10%
DC:5%

9029.90.90

---Other 

Free

23  The rate of duty in column 3 of subheading 9030.20.00 in Schedule 3

Repeal the rate of duty, substitute:

 

 

Free

24  The rates of duty in column 3 of subheadings 9030.31.00 and 9030.39.00 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

25  The rates of duty in column 3 of subheadings 9030.83.00 and 9030.89.00 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

26  Subheadings 9030.90 to 9030.90.90 in Schedule 3

Repeal the subheadings, substitute:

9030.90.00

-Parts and accessories

Free

27  Subheadings 9031.10 to 9031.20.90 in Schedule 3

Repeal the subheadings, substitute:

9031.10.00

-Machines for balancing mechanical parts

Free

9031.20.00

-Test benches

Free

28  Subheadings 9031.80 to 9031.90.90 in Schedule 3

Repeal the subheadings, substitute:

9031.80.00

-Other instruments, appliances and machines

Free

9031.90.00

-Parts and accessories

Free

29  Subheadings 9032.10 to 9032.10.90 in Schedule 3

Repeal the subheadings, substitute:

9032.10.00

-Thermostats

Free

30  The rate of duty in column 3 of subheading 9032.89.19 in Schedule 3

Repeal the rate of duty, substitute:

 

 

Free

31  Subheadings 9032.89.20 to 9032.89.90 in Schedule 3

Repeal the subheadings, substitute:

9032.89.80

---Other

Free

32  Subheadings 9032.90.10 to 9032.90.99 in Schedule 3

Repeal the subheadings, substitute:

9032.90.20

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

6%
DC:1%

 

From 1 January 1999

5%

9032.90.80

---Other

Free


Schedule 5—Amendment of the Customs Tariff Act 1995 having effect from 1 January 1999

 

1  Subheading 6217.90.20 in Schedule 3

After the subheading insert:

6217.90.30

---Shoulder pads

Free

2  Subheadings 8543.89 to 8543.89.90 in Schedule 3

Repeal the subheadings, substitute:

8543.89.00

--Other

Free


Schedule 6—Amendment of the Customs Tariff Act 1995 having effect from 1 April 1999

 

1  The rates of duty in column 3 of subheadings 8466.10.00 to 8466.30.00 in Schedule 3

Repeal the rates of duty, substitute:

 

 

Free

2  Subheadings 8466.93 to 8466.93.90 in Schedule 3

Repeal the subheadings, substitute:

8466.93.00

--For machines of 8456 to 8461

Free

3  The rate of duty in column 3 of subheading 8466.94.00 in Schedule 3

Repeal the rate of duty, substitute:

 

 

Free

4  Items 48, 49 and 55 of Part III in Schedule 4

Repeal the items.


Schedule 7—Amendment of the Customs Tariff Act 1995 having effect 14 days after this Bill receives the Royal Assent

 

1  After subheading 6117.90.30 in Schedule 3

Insert:

6117.90.40

---Shoulder pads

Free

2  The description of goods in column 2 of subheading 8419.89.10 in Schedule 3

Repeal the description, substitute:

 

---Chemical vapour deposition apparatus for semiconductor production

 

3  Subheading 8419.90.10 in Schedule 3

Repeal the subheading.

4  The description of goods in column 2 of subheading 8536.69.10 in Schedule 3

Repeal the description, substitute:

 

---Plugs and sockets for co-axial cables or printed circuits

 

5  Subheadings 9001.90.10 to 9001.90.29 in Schedule 3

Repeal the subheadings, substitute:

9001.90.30

---Goods, as follows:

(a) semi-finished lens blanks for spectacles;

(b) shaped eyepieces, not powered, for goggles and the like;

(c) other than of glass, of a kind used with motor vehicles;

(d) other articles of glass, other than prisms, mirrors or powered lenses;

5%

6  The description of goods in column 2 of item 1B of Part I in
Schedule 4

Repeal the description, substitute:

 

Works of art and collectors’ pieces of an educational, scientific or cultural nature to which Annex B of the United Nations Educational, Scientific and Cultural Organisation (UNESCO) Agreement on the Importation of Educational, Scientific and Cultural Materials or Annex B of the Protocol to the Agreement adopted by UNESCO at its 19th session at Nairobi in 1976 applies, and being goods consigned to galleries, museums and other institutions where the Commissioner for Taxation has certified that the institution falls within Item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 in table 12 in section 30-100 of the Income Tax Assessment Act 1997

 

7  The rate of duty in column 3 of items 20A and 20B of Part II and items 41A, 41B and 61 of Part III in Schedule 4

Omit “Part II” (wherever occurring), substitute “Part 2”.

8  The description of goods in column 2 of item 24 of Part II in Schedule 4

Omit “Regional Director”, substitute “Collector”.

 

 

 

 

[Minister’s second reading speech made in—

House of Representatives on 24 June 1999

Senate on 26 August 1999]

 

 

 

(124/99)

Overview

The Customs Tariff Amendment Act (No. 2) 1999 was enacted to amend the Customs Tariff Act 1995, addressing specific issues within the tariff structure to ensure alignment with policy objectives and economic considerations. The Act was passed by the Parliament of Australia and received Royal Assent on 13 October 1999. Its primary purpose is to adjust customs duties on various goods by either repealing existing rates or introducing new ones, effective from different dates starting from July 1996 through to April 1999. This legislative action aims to streamline tariff regulations, possibly to enhance trade efficiency, support domestic industries, or adjust to international trade agreements and practices.

Scope and Application

The Customs Tariff Amendment Act (No. 2) 1999 is a Commonwealth Act that amends the Customs Tariff Act 1995 to adjust tariff rates and descriptions of goods for various subheadings within the Australian Customs Tariff. This Act applies to all entities and individuals involved in the import and export of goods listed under the amended subheadings. The amendments made by this Act are effective from various dates between 1 July 1996 and 14 days after the Act receives Royal Assent, as specified in each Schedule. The Act impacts a wide range of industries by altering the duty rates on specific goods, including electronic calculators, telecommunication apparatus, medical instruments, and various types of machinery and equipment. The amendments generally aim to reduce or eliminate duty rates on certain goods, effectively lowering the cost of importing these items into Australia. The Act does not explicitly state exclusions or exemptions, but the specific amendments detailed in each Schedule implicitly exclude goods not listed from the changes. The scope of the Act is further extended through subordinate instruments, which can specify additional details or make further amendments to the implementation of the Act's provisions.

Key Provisions

The Customs Tariff Amendment Act (No. 2) 1999 amends the Customs Tariff Act 1995, introducing various changes to the rates of duty and descriptions of goods. Section 1 of the Act specifies that it may be cited as the Customs Tariff Amendment Act (No. 2) 1999. The commencement provisions in Section 2 detail that the Act will come into force on the day it receives Royal Assent, with specific schedules effective from various dates ranging from 1 July 1996 to 14 days after the Royal Assent. The main operative sections of the Act pertain to the amendment of the Customs Tariff Act 1995, detailed in Schedules 1 through 7. These schedules include corrections of typographical errors, updates to duty rates, and the introduction of new subheadings. For example, Schedule 1 corrects the spelling of "Diethylamine" from "Diethlyamine." Schedule 2 modifies the duty rates for certain chemicals, while Schedule 3, the largest schedule, updates numerous subheadings to set various items to "Free" duty or adjust specific rates. This includes the removal and substitution of numerous subheadings to better classify goods. The obligations imposed by the Act on the parties or entities it governs primarily involve compliance with the updated tariff classifications and duty rates. Importers, exporters, and customs brokers must ensure that they are aware of the new classifications and duty rates to avoid discrepancies and potential legal issues. The amendments require these parties to update their records and systems to reflect the changes, ensuring accurate declarations and payments of duties where applicable. The Act also stipulates potential offences, penalties, or civil/criminal consequences for non-compliance. While the Act itself does not explicitly detail penalties, breaches of the Customs Tariff Act 1995 can result in significant penalties under the Customs Act 1901. These can include fines and, in severe cases, criminal charges. The precise penalties depend on the nature and severity of the breach, but they can be substantial, reflecting the importance of compliance with customs regulations.

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Area of Law
Commercial Law
International Trade Law
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Act
Concepts
Commencement Provisions
Repeal & Amendment
Reporting & Disclosure Obligations
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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.