Customs Tariff Amendment Act (No. 2) 2001

Administered by Department of Home Affairs

Legislation au C2004A00807 In force Act

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No. 40, 2001

Customs Tariff Amendment Act (No. 2) 2001

No. 40, 2001

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

Part 1—Amendment having effect on and from 13 May 2000

Part 2—Amendments having effect from 1 July 2000

Part 3—Amendments having effect from 2 March 2001

Part 4—Amendments having effect from 4 April 2001

Customs Tariff Amendment Act (No. 2) 2001

No. 40, 2001

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

[Assented to 14 May 2001]

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Customs Tariff Amendment Act (No. 2) 2001.

2 Commencement

(1) Subject to subsections (2), (3), (4) and (5), this Act commences on the day on which it receives the Royal Assent.

(2) The amendment of the Customs Tariff Act 1995 made by item 1 of Schedule 1 to this Act is taken to have commenced on 13 May 2000.

(3) The amendments of the Customs Tariff Act 1995 made by items 2 to 16 of Schedule 1 to this Act are taken to have commenced on 1 July 2000.

(4) The amendments of the Customs Tariff Act 1995 made by items 17 to 22 of Schedule 1 to this Act are taken to have commenced on 2 March 2001.

(5) The amendments of the Customs Tariff Act 1995 made by items 23, 24 and 25 of Schedule 1 to this Act are taken to have commenced on 4 April 2001.

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Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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

Part 1—Amendment having effect on and from 13 May 2000

1 The rates of duty in column 3 of subheading 2710.00.40 of Schedule 3

Repeal the rates, substitute:

$0.02795/L
NZ:$0.02795/L
PNG:$0.02795/L
FI:$0.02795/L
DC:$0.02795/L

Part 2—Amendments having effect from 1 July 2000

2 The table in subsection 19(1) of the Principal Act

Repeal the table, substitute:

Table of related Customs subheadings and Excise items
Column 1 Customs subheading	Column 2 Excise item
2203.00.31	1(D)
2203.00.39	2(H)
2203.00.81	1(C)(1)
2203.00.82	1(C)(2)
2203.00.89	1(C)(3)
2204.10.23	1(D)
2204.10.29	2(H)
2204.10.83	1(D)
2204.10.89	2(H)
2204.21.30	1(D)
2204.21.90	2(H)
2204.29.30	1(D)
2204.29.90	2(H)
2205.10.30	1(D)
2205.10.90	2(H)
2205.90.30	1(D)
2205.90.90	2(H)
2206.00.52	1(D)
2206.00.59	2(H)
2206.00.62	1(D)
2206.00.69	2(H)
2206.00.72	1(C)(1)
2206.00.73	1(C)(2)
2206.00.79	1(C)(3)
2206.00.92	1(D)
2206.00.99	2(H)
2207.10.00	2(H)
2208.20.10	2(A)
2208.20.90	2(C)
2208.30.00	2(D)
2208.40.00	2(F)
2208.50.00	2(H)
2208.60.00	2(H)
2208.70.00	2(G)
2208.90.20	1(D)
2208.90.90	2(H)
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)
2902.20.90	11(I)(3)(a)
2902.30.90	11(I)(3)(a)
2902.41.90	11(I)(3)(a)
2902.42.90	11(I)(3)(a)
2902.43.90	11(I)(3)(a)
2902.44.90	11(I)(3)(a)
3817.10.90	11(I)(3)(a)

3 Additional Note 1 of Chapter 22

Repeal the Additional Note, substitute:

1.‑ For the purposes of this Chapter except for 2207, a reference to “alcoholic strength by volume” is a reference to the strength by volume of ethyl alcohol.

4 After Additional Note 2 of Chapter 22

Insert:

3.‑ For the purposes of this Chapter, except 2208.20, “grape wine” is a beverage that:

(a) has an alcoholic strength by volume exceeding 1.15% vol; and

(b) is the product of the complete or partial fermentation of fresh grapes or products derived solely from fresh grapes.

A beverage does not cease to be the product of the complete or partial fermentation of fresh grapes or products derived solely from fresh grapes merely because grape spirit, brandy, or both grape spirit and brandy, have been added to it.

4.‑ For the purposes of this Chapter, “grape wine product” is a beverage that:

(a) contains at least 700 ml of grape wine per litre; and

(b) has not had added to it, at any time, any ethyl alcohol from any other source, except:

(i) grape spirit; or

(ii) alcohol used in preparing vegetable extracts (including spices, herbs and grasses); and

5.‑ For the purposes of 2206.00.30, “cider or perry” is a beverage that:

(a) has an alcoholic strength by volume exceeding 1.15% vol; and

(b) is the product of the complete or partial fermentation of the juice or must of apples or pears; and

(d) has not had added to it, at any time, any liquor or substance (other than water or the juice or must of apples or pears) that gives colour or flavour.

6.‑ For the purposes of 2206.00.30 and 2206.00.4, “fruit or vegetable wine” is a beverage that:

(a) is the product of the complete or partial fermentation of the juice or must of fruit or vegetables, or products derived solely from fruit or vegetables; and

(b) has an alcoholic strength by volume of at least 8% vol but not exceeding 22% vol; and

(c) has not had added to it, at any time, any ethyl alcohol from any other source, except ethyl alcohol from grape spirit or neutral spirit may be added, but only if the resulting beverage has an alcoholic content by volume of at least 15% vol and not exceeding 22% vol; and

(d) has not had added to it, at any time, any liquor or substance that gives colour or flavour.

7.‑ For the purposes of 2206.00.30 and 2206.00.4, “mead” is a beverage that:

(a) has an alcoholic strength by volume exceeding 1.15% vol; and

(b) is the product of the complete or partial fermentation of honey; and

(d) has not had added to it, at any time, any liquor or substance (other than honey) that gives colour or flavour.

8.‑ For the purposes of 2206.00.30, “sake” is a beverage that:

(a) has an alcoholic strength by volume exceeding 1.15% vol; and

(b) is the product of the complete or partial fermentation of rice; and

(d) has not had added to it, at any time, any liquor or substance that gives colour or flavour.

5 Subheadings 2203.00.10 and 2203.00.90 of Schedule 3

Repeal the subheadings, substitute:

2203.00.20	‑‑‑Having an alcoholic strength by volume not exceeding 1.15% vol	Free
2203.00.3	‑‑‑Other goods, as follows: (a) containing goods which, if imported separately, would be classified under 2207 or 2208; (b) not containing hops:
2203.00.31	‑‑‑‑Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol	$30.46/L of alcohol NZ:$30.46/L of alcohol PNG:$30.46/L of alcohol FI:$30.46/L of alcohol DC:$30.46/L of alcohol
2203.00.39	‑‑‑‑Other	$51.58/L of alcohol NZ:$51.58/L of alcohol PNG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol
2203.00.8	‑‑‑Other:
2203.00.81	‑‑‑‑Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol	$41.67/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ:$41.67/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 PNG:$41.67/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 FI:$41.67/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 DC:$41.67/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2203.00.82	‑‑‑‑Having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol	$35.38/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ:$35.38/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 PNG:$35.38/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 FI:$35.38/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 DC:$35.38/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2203.00.89	‑‑‑‑Other	$30.46/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ:$30.46/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 PNG:$30.46/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 FI:$30.46/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 DC:$30.46/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

6 Subheadings 2204.10 to 2204.10.90 of Schedule 3

Repeal the subheadings, substitute:

2204.10	‑Sparkling wine:
2204.10.2	‑‑‑In which the natural effervescence is produced solely by secondary fermentation in the bottle:
2204.10.21	‑‑‑‑Having an alcoholic strength by volume not exceeding 1.15% vol	5% DCS:4% DCT:5%
2204.10.22	‑‑‑‑Grape wine as defined in Additional Note 3 to this Chapter	5% DCS:4% DCT:5%
2204.10.23	‑‑‑‑Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol	5%, and $30.46/L of alcohol NZ:$30.46/L of alcohol PNG:$30.46/L of alcohol FI:$30.46/L of alcohol DC:$30.46/L of alcohol DCS:4%, and $30.46/L of alcohol DCT:5%, and $30.46/L of alcohol
2204.10.29	‑‑‑‑Other	5%, and $51.58/L of alcohol NZ:$51.58/L of alcohol PNG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol DCS:4%, and $51.58/L of alcohol DCT:5%, and $51.58/L of alcohol
2204.10.8	‑‑‑Other:
2204.10.81	‑‑‑‑Having an alcoholic strength by volume not exceeding 1.15% vol	5%
2204.10.82	‑‑‑‑Grape wine as defined in Additional Note 3 to this Chapter	5%
2204.10.83	‑‑‑‑Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol	5%, and $30.46/L of alcohol NZ:$30.46/L of alcohol PNG:$30.46/L of alcohol FI:$30.46/L of alcohol DC:$30.46/L of alcohol
2204.10.89	‑‑‑‑Other	5%, and $51.58/L of alcohol NZ:$51.58/L of alcohol PNG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol

7 Subheadings 2204.21.00 to 2204.30.00 of Schedule 3

Repeal the subheadings, substitute:

2204.21	‑‑In containers holding 2 L or less:
2204.21.10	‑‑‑Goods, as follows: (a) having an alcoholic strength by volume not exceeding 1.15% vol; (b) grape must, not potable	5%
2204.21.20	‑‑‑Grape wine as defined in Additional Note 3 to this Chapter	5%
2204.21.30	‑‑‑Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol	5%, and $30.46/L of alcohol NZ:$30.46/L of alcohol PNG:$30.46/L of alcohol FI:$30.46/L of alcohol DC:$30.46/L of alcohol
2204.21.90	‑‑‑Other	5%, and $51.58/L of alcohol NZ:$51.58/L of alcohol PNG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol
2204.29	‑‑Other:
2204.29.10	‑‑‑Goods, as follows: (a) having an alcoholic strength by volume not exceeding 1.15% vol; (b) grape must, not potable	5%
2204.29.20	‑‑‑Grape wine as defined in Additional Note 3 to this Chapter	5%
2204.29.30	‑‑‑Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol	5%, and $30.46/L of alcohol NZ:$30.46/L of alcohol PNG:$30.46/L of alcohol FI:$30.46/L of alcohol DC:$30.46/L of alcohol
2204.29.90	‑‑‑Other	5%, and $51.58/L of alcohol NZ:$51.58/L of alcohol PNG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol
2204.30	‑Other grape must:
2204.30.10	‑‑‑Grape wine as defined in Additional Note 3 to this Chapter	5%
2204.30.90	‑‑‑Other	5%

8 Subheadings 2205.10.00 and 2205.90.00 of Schedule 3

Repeal the subheadings, substitute:

2205.10	‑In containers holding 2 L or less:
2205.10.10	‑‑‑Having an alcoholic strength by volume not exceeding 1.15% vol	5%
2205.10.20	‑‑‑Grape wine product as defined in Additional Note 4 to this Chapter	5%
2205.10.30	‑‑‑Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol	5%, and $30.46/L of alcohol NZ:$30.46/L of alcohol PNG:$30.46/L of alcohol FI:$30.46/L of alcohol DC:$30.46/L of alcohol
2205.10.90	‑‑‑Other	5%, and $51.58/L of alcohol NZ:$51.58/L of alcohol PNG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol
2205.90	‑Other:
2205.90.10	‑‑‑Having an alcoholic strength by volume not exceeding 1.15% vol	5%
2205.90.20	‑‑‑Grape wine product as defined in Additional Note 4 to this Chapter	5%
2205.90.30	‑‑‑Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol	5%, and $30.46/L of alcohol NZ:$30.46/L of alcohol PNG:$30.46/L of alcohol FI:$30.46/L of alcohol DC:$30.46/L of alcohol
2205.90.90	‑‑‑Other	5%, and $51.58/L of alcohol NZ:$51.58/L of alcohol PNG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol

9 Subheadings 2206.00.1 to 2206.00.90 of Schedule 3

Repeal the subheadings, substitute:

2206.00.30	‑‑‑Beverages, as follows: (a) grape wine as defined in Additional Note 3 to this Chapter, other than goods of 2204, but not containing goods which, if imported separately, would be classified in 2208; (b) cider or perry as defined in Additional Note 5 to this Chapter; (c) fruit or vegetable wine as defined in Additional Note 6 to this Chapter but not containing goods which, if imported separately, would be classified in 2207 or 2208; (d) mead as defined in Additional Note 7 to this Chapter but not containing goods which, if imported separately, would be classified in 2207 or 2208; (e) sake as defined in Additional Note 8 to this Chapter	Free
2206.00.4	‑‑‑Beverages, containing goods which, if imported separately, would be classified in 2207 or 2208, as follows: (a) grape wine as defined in Additional Note 3 to this Chapter, other than goods of 2204; (b) fruit or vegetable wine as defined in Additional Note 6 to this Chapter; (c) mead as defined in Additional Note 7 to this Chapter:
2206.00.41	‑‑‑‑Containing goods which, if imported separately, would be classified in 2207	5% DCS:4% DCT:5%
2206.00.42	‑‑‑‑Containing goods which, if imported separately, would be classified in 2208	5% DCS:3%
2206.00.5	‑‑‑Beverages, NSA, containing goods which, if imported separately, would be classified in 2207:
2206.00.51	‑‑‑‑Having an alcoholic strength by volume not exceeding 1.15% vol	5% DCS:4% DCT:5%
2206.00.52	‑‑‑‑Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol	5%, and $30.46/L of alcohol NZ:$30.46/L of alcohol PNG:$30.46/L of alcohol FI:$30.46/L of alcohol DC:$30.46/L of alcohol DCS:4%, and $30.46/L of alcohol DCT:5%, and $30.46/L of alcohol
2206.00.59	‑‑‑‑Other	5%, and $51.58/L of alcohol NZ:$51.58/L of alcohol PNG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol DCS:4%, and $51.58/L of alcohol DCT:5%, and $51.58/L of alcohol
2206.00.6	‑‑‑Beverages, NSA, containing goods which, if imported separately, would be classified in 2208:
2206.00.61	‑‑‑‑Having an alcoholic strength by volume not exceeding 1.15% vol	5% DCS:3%
2206.00.62	‑‑‑‑Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol	5%, and $30.46/L of alcohol NZ:$30.46/L of alcohol PNG:$30.46/L of alcohol FI:$30.46/L of alcohol DC:$30.46/L of alcohol DCS:3%, and $30.46/L of alcohol
2206.00.69	‑‑‑‑Other	5%, and $51.58/L of alcohol NZ:$51.58/L of alcohol PNG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol DCS:3%, and $51.58/L of alcohol
2206.00.7	‑‑‑Beer, other than that of 2203, containing hops, NSA:
2206.00.71	‑‑‑‑Having an alcoholic strength by volume not exceeding 1.15% vol	Free
2206.00.72	‑‑‑‑Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol	$41.67/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ:$41.67/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 PNG:$41.67/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 FI:$41.67/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 DC:$41.67/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2206.00.73	‑‑‑‑Having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol	$35.38/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ:$35.38/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 PNG:$35.38/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 FI:$35.38/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 DC:$35.38/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2206.00.79	‑‑‑‑Other	$30.46/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ:$30.46/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 PNG:$30.46/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 FI:$30.46/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 DC:$30.46/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2206.00.9	‑‑‑Other:
2206.00.91	‑‑‑‑Having an alcoholic strength by volume not exceeding 1.15% vol	Free
2206.00.92	‑‑‑‑Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol	$30.46/L of alcohol NZ:$30.46/L of alcohol PNG:$30.46/L of alcohol FI:$30.46/L of alcohol DC:$30.46/L of alcohol
2206.00.99	‑‑‑‑Other	$51.58/L of alcohol NZ:$51.58/L of alcohol PNG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol

10 The rates of duty in column 3 of subheading 2207.10.00 of Schedule 3

Repeal the rates, substitute:

5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol
PNG:$51.58/L of alcohol
FI:$51.58/L of alcohol
DC:$51.58/L of alcohol
DCS:4%, and $51.58/L of alcohol
DCT:5%, and $51.58/L of alcohol

11 The rates of duty in column 3 of subheading 2208.20.10 of Schedule 3

Repeal the rates, substitute:

5%, and $48.17/L of alcohol
NZ:$48.17/L of alcohol
PNG:$48.17/L of alcohol
FI:$48.17/L of alcohol
DC:$48.17/L of alcohol
DCS:3%, and $48.17/L of alcohol

12 The rates of duty in column 3 of subheadings 2208.20.90 to 2208.70.00 of Schedule 3

Repeal the rates, substitute:

5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol
PNG:$51.58/L of alcohol
FI:$51.58/L of alcohol
DC:$51.58/L of alcohol
DCS:3%, and $51.58/L of alcohol

13 Subheading 2208.90.00 of Schedule 3

Repeal the subheading, substitute:

2208.90	‑Other:
2208.90.10	‑‑‑Having an alcoholic strength by volume not exceeding 1.15% vol	5% DCS:3%
2208.90.20	‑‑‑Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol	5%, and $30.46/L of alcohol NZ:$30.46/L of alcohol PNG:$30.46/L of alcohol FI:$30.46/L of alcohol DC:$30.46/L of alcohol DCS:3%, and $30.46/L of alcohol
2208.90.90	‑‑‑Other	5%, and $51.58/L of alcohol NZ:$51.58/L of alcohol PNG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol DCS:3%, and $51.58/L of alcohol

14 The rates of duty in column 3 of the subheadings of Schedule 3 listed below

Repeal the rates, substitute:

$0.37481/L
NZ:$0.37481/L
PNG:$0.37481/LFI:$0.37481/L
DC:$0.37481/L

LIST
2707.10.00	2707.20.29	2707.20.89	2707.30.29
2707.30.89	2707.50.39	2707.50.89	2709.00.89
2710.00.15	2710.00.20	2710.00.39	2710.00.79
2710.00.89	2902.20.90	2902.30.90	2902.41.90
2902.42.90	2902.43.90	2902.44.90

15 The rates of duty in column 3 of subheading 2710.00.72 of Schedule 3

Repeal the rates, substitute:

$0.39725/L
NZ:$0.39725/L
PNG:$0.39725/LFI:$0.39725/L
DC:$0.39725/L

16 The rates of duty in column 3 of subheading 3817.10.90 of Schedule 3

Repeal the rates, substitute:

5%, and $0.37481/L
NZ:$0.37481/L
PNG:$0.37481/LFI:$0.37481/L
DC:$0.37481/L

Part 3—Amendments having effect from 2 March 2001

17 The rates of duty in column 3 of the subheadings of Schedule 3 listed below

Repeal the rates, substitute:

$0.38143/L
NZ:$0.38143/L
PNG:$0.38143/L
FI:$0.38143/L
DC:$0.38143/L

LIST
2707.10.00	2707.20.29	2707.20.89	2707.30.29
2707.30.89	2707.50.39	2707.50.89	2709.00.89
2710.00.15	2710.00.20	2710.00.39	2710.00.79
2710.00.89	2902.20.90	2902.30.90	2902.41.90
2902.42.90	2902.43.90	2902.44.90

18 The rates of duty in column 3 of the subheadings of Schedule 3 listed below

Repeal the rates, substitute:

$0.07557/L
NZ:$0.07557/L
PNG:$0.07557/L
FI:$0.07557/L
DC:$0.07557/L

LIST
2709.00.81	2710.00.14	2710.00.33	2710.00.34
2710.00.60	2710.00.83	2710.00.84

19 The rates of duty in column 3 of subheading 2710.00.40 of Schedule 3

Repeal the rates, substitute:

$0.02845/L
NZ:$0.02845/L
PNG:$0.02845/L
FI:$0.02845/L
DC:$0.02845/L

20 The rates of duty in column 3 of subheading 2710.00.71 of Schedule 3

Repeal the rates, substitute:

$0.02808/L
NZ:$0.02808/L
PNG:$0.02808/L
FI:$0.02808/L
DC:$0.02808/L

21 The rates of duty in column 3 of subheading 2710.00.72 of Schedule 3

Repeal the rates, substitute:

$0.40516/L
NZ:$0.40516/L
PNG:$0.40516/L
FI:$0.40516/L
DC:$0.40516/L

22 The rates of duty in column 3 of subheading 3817.10.90 of Schedule 3

Repeal the rates, substitute:

5%, and $0.38143/L
NZ:$0.38143/L
PNG:$0.38143/L
FI:$0.38143/L
DC:$0.38143/L

Part 4—Amendments having effect from 4 April 2001

23 Subsection 19(1) (table)

Repeal the table, substitute:

Table of related Customs Subheadings and Items and Excise Items
Column 1 Customs Subheading or Item	Column 2 Excise Item
2203.00.31	1(D)
2203.00.39	2(H)
2203.00.61	1(C)(1)(a)
2203.00.62	1(C)(1)(b)
2203.00.69	1(C)(1)(c)
2203.00.71	1(C)(2)(a)
2203.00.72	1(C)(2)(b)
2203.00.79	1(C)(2)(c)
2204.10.23	1(D)
2204.10.29	2(H)
2204.10.83	1(D)
2204.10.89	2(H)
2204.21.30	1(D)
2204.21.90	2(H)
2204.29.30	1(D)
2204.29.90	2(H)
2205.10.30	1(D)
2205.10.90	2(H)
2205.90.30	1(D)
2205.90.90	2(H)
2206.00.52	1(D)
2206.00.59	2(H)
2206.00.62	1(D)
2206.00.69	2(H)
2206.00.74	1(C)(1)(a)
2206.00.75	1(C)(1)(b)
2206.00.78	1(C)(1)(c)
2206.00.82	1(C)(2)(a)
2206.00.83	1(C)(2)(b)
2206.00.89	1(C)(2)(c)
2206.00.92	1(D)
2206.00.99	2(H)
2207.10.00	2(H)
2208.20.10	2(A)
2208.20.90	2(C)
2208.30.00	2(D)
2208.40.00	2(F)
2208.50.00	2(H)
2208.60.00	2(H)
2208.70.00	2(G)
2208.90.20	1(D)
2208.90.90	2(H)
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)
2710.00.91	15(A)
2710.00.92	15(C)
2902.20.90	11(I)(3)(a)
2902.30.90	11(I)(3)(a)
2902.41.90	11(I)(3)(a)
2902.42.90	11(I)(3)(a)
2902.43.90	11(I)(3)(a)
2902.44.90	11(I)(3)(a)
3403.11.10	15(C)
3403.11.90	15(A)
3403.19.10	15(C)
3403.19.90	15(A)
3403.91.10	15(C)
3403.91.90	15(A)
3403.99.10	15(C)
3403.99.90	15(A)
3811.21.10	15(C)
3811.21.90	15(A)
3817.10.90	11(I)(3)(a)
3819.00.00	15(A)
50B	15(A)

24 Subheadings 2203.00.8 to 2203.00.89 of Schedule 3

Repeal the subheadings, substitute:

2203.00.6	‑‑‑Other, packaged in an individual container not exceeding 48 L:
2203.00.61	‑‑‑‑Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol	$44.08/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ:$44.08/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 PNG:$44.08/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 FI:$44.08/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 DC:$44.08/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2203.00.62	‑‑‑‑Having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol	$37.42/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ:$37.42/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 PNG:$37.42/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 FI:$37.42/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 DC:$37.42/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2203.00.69	‑‑‑‑Other	$32.22/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ:$32.22/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 PNG:$32.22/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 FI:$32.22/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 DC:$32.22/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2203.00.7	‑‑‑Other, packaged in an individual container exceeding 48 L:
2203.00.71	‑‑‑‑Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol	$15.96/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ:$15.96/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 PNG:$15.96/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 FI:$15.96/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 DC:$15.96/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2203.00.72	‑‑‑‑Having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol	$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ:$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 PNG:$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 FI:$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 DC:$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2203.00.79	‑‑‑‑Other	$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ:$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 PNG:$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 FI:$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 DC:$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

25 Subheadings 2206.00.7 to 2206.00.79 of Schedule 3

Repeal the subheadings, substitute:

2206.00.7	‑‑‑Beer, other than that of 2203, containing hops, packaged in an individual container not exceeding 48 L, NSA:
2206.00.71	‑‑‑‑Having an alcoholic strength by volume not exceeding 1.15% vol	Free
2206.00.74	‑‑‑‑Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol	$44.08/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ:$44.08/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 PNG:$44.08/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 FI:$44.08/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 DC:$44.08/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2206.00.75	‑‑‑‑Having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol	$37.42/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ:$37.42/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 PNG:$37.42/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 FI:$37.42/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 DC:$37.42/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2206.00.78	‑‑‑‑Other	$32.22/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ:$32.22/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 PNG:$32.22/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 FI:$32.22/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 DC:$32.22/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2206.00.8	‑‑‑Beer, other than that of 2203, containing hops, packaged in an individual container exceeding 48 L, NSA:
2206.00.81	‑‑‑‑Having an alcoholic strength by volume not exceeding 1.15% vol	Free
2206.00.82	‑‑‑‑Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol	$15.96/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ:$15.96/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 PNG:$15.96/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 FI:$15.96/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 DC:$15.96/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2206.00.83	‑‑‑‑Having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol	$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ:$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 PNG:$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 FI:$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 DC:$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2206.00.89	‑‑‑‑Other	$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ:$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 PNG:$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 FI:$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 DC:$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

[Minister’s second reading speech made in—

House of Representatives on 8 March 2001

Senate on 29 March 2001]

(25/01)

Overview

The Customs Tariff Amendment Act (No. 2) 2001 was enacted by the Parliament of Australia to amend the Customs Tariff Act 1995. The Act aimed to address discrepancies and update the tariff rates for various goods imported into Australia, ensuring the application of appropriate duty rates in accordance with current trade policies and international agreements. The amendments introduced by this Act are intended to streamline and modernise the customs tariff system, reflecting changes in global trade practices and the evolving needs of the Australian economy.

Scope and Application

The Customs Tariff Amendment Act (No. 2) 2001 is a Commonwealth Act that amends the Customs Tariff Act 1995 to adjust duty rates on various goods imported into Australia. This Act applies to any person or entity involved in the importation of goods subject to the amended tariff rates. It pertains specifically to the classification and duty imposition on goods listed in the Schedule 3 of the Customs Tariff Act 1995, particularly alcoholic beverages and other specified goods. The amendments take effect on different dates, ranging from 13 May 2000 to 4 April 2001, as detailed in the Act. The amendments modify duty rates and conditions for specific alcoholic beverages, including wine, cider, perry, and other fermented products, based on their alcohol content and packaging size. The Act covers a broad range of goods but does not specify exclusions or exemptions beyond the defined tariff changes. The scope of the Act is confined to the Commonwealth jurisdiction, impacting national trade and customs practices across Australia.

Key Provisions

The Customs Tariff Amendment Act (No. 2) 2001 amends the Customs Tariff Act 1995, updating various rates of duty and classifications for different goods. Specifically, Schedule 1 to the Act includes amendments that have different effective dates, ranging from 13 May 2000 to 4 April 2001. These amendments primarily affect alcoholic beverages, including wine, beer, and other fermented products, by adjusting duty rates and reclassifying certain goods based on their alcoholic content and packaging. The Act imposes obligations on importers, exporters, and other entities involved in the importation of goods to comply with the updated tariff classifications and duty rates. Importers must accurately declare the goods they are bringing into Australia and ensure that the appropriate duties are paid according to the new classifications. Exporters and other relevant parties must also be aware of the changes to ensure compliance with the updated tariff regulations. Failure to comply with the provisions of the Customs Tariff Act 1995, as amended by this Act, can result in significant penalties. The Act does not explicitly outline specific penalties within its text, but breaches of customs duties typically fall under the Customs Act 1901, which provides for both civil and criminal penalties. Civil penalties can include financial penalties up to several times the value of the duty evaded, while criminal penalties can result in fines and imprisonment, depending on the severity of the breach. The exact penalties are determined by the courts based on the specific circumstances of each case.

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

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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