Customs Tariff Amendment Act (No. 3) 2000

Administered by Department of Home Affairs

Legislation au C2004A00708 In force Act

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No. 116, 2000

Customs Tariff Amendment Act (No. 3) 2000

No. 116, 2000

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 on and from 15 December 1999

Schedule 2—Amendment of the Customs Tariff Act 1995 having effect on and from 10 March 2000

Schedule 3—Amendment of the Customs Tariff Act 1995 having effect 7 days after the day on which this Act receives the Royal Assent

Customs Tariff Amendment Act (No. 3) 2000

No. 116, 2000

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

[Assented to 7 September 2000]

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Customs Tariff Amendment Act (No. 3) 2000.

2 Commencement

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

(2) Schedule 1 is taken to have commenced on 15 December 1999.

(3) Schedule 2 is taken to have commenced on 10 March 2000.

(4) Schedule 3 commences 7 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Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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 on and from 15 December 1999

1 The rates of duty in column 3 of each of the headings and subheadings of Schedule 3 that is included in the list below

Repeal the rates, substitute:

		Free

List
1106.10.00	1106.20.00	1108.14.00	1108.20.00
1515.21.00	1702.11.00	1702.19.00	1901.10.00
1902.40.00	2003.20.00	2005.20.00	2005.51.00
2006.00.10	2006.00.31	2008.30.00	2008.91.00
2008.92.00	2206.00.20	2206.00.90	2515.20.00
2525.20.00	2525.30.00	2708.20.00	2833.23.00
2835.23.00	2835.24.00	2841.20.00	2841.30.00
2841.40.00	2841.61.00	2841.69.00	2841.70.00
2841.80.00	2841.90.00	2903.13.00	2903.14.00
2903.23.00	2903.41.00	2903.42.00	2903.43.00
2903.44.00	2903.45.00	2903.62.00	2903.69.00
2904.10.00	2905.14.00	2905.17.00	2905.43.00
2908.10.00	2908.20.00	2908.90.00	2916.32.00
2916.39.00	2917.31.00	2917.34.00	2917.37.00
2918.21.00	3204.14.00	3204.15.00	3206.30.00
3206.41.00	3206.42.00	3206.43.00	3206.50.00
3207.30.00	3207.40.00	3307.41.00	3404.20.00
3605.00.00	3702.20.00	3702.51.00	3702.56.00
3702.91.00	3702.92.00	3702.94.00	3702.95.00
3703.10.10	3812.20.00	3817.20.00	3823.70.00
3824.10.00	3824.20.00	3824.30.00	3824.50.00
3824.60.00	3824.71.00	3824.79.00	3902.20.00
3912.11.00	3912.12.00	3920.93.00	3920.94.00
4002.60.00	4013.20.00	4202.29.00	4202.32.90
4202.39.00	4412.92.90	4412.93.00	4417.00.00
4421.10.00	4503.90.00	4812.00.00	6601.91.00
6603.10.00	6603.20.00	6603.90.00	6801.00.00
6802.10.00	6802.22.00	6802.29.00	6802.92.00
6804.10.00	6804.23.00	6806.20.00	6807.90.00
6812.30.00	6812.40.00	6812.50.00	6812.70.00
6812.90.90	7002.32.00	7002.39.00	7004.20.00
7004.90.00	7011.10.00	7011.20.00	7011.90.00
7015.90.00	7019.32.00	7019.40.00	7201.50.00
7206.10.00	7210.20.00	7219.11.00	7219.14.00
7222.11.00	7227.10.00	7229.10.00	7314.13.00
7314.19.00	7315.20.00	7315.81.00	7323.91.00
7419.10.00	7603.10.00	7603.20.00	7612.10.00
8205.60.00	8301.50.00	8401.20.00	8407.31.00
8407.90.20	8430.10.00	8430.20.00	8437.90.00
8465.94.00	8465.95.00	8465.96.00	8468.10.00
8475.10.00	8479.20.00	8479.30.00	8505.30.00
8506.30.00	8506.60.00	8506.90.00	8510.10.00
8510.30.00	8510.90.00	8513.90.00	8516.32.00
8516.71.00	8519.10.00	8519.21.00	8519.29.00
8519.31.00	8519.39.00	8519.40.00	8520.39.00
8522.10.00	8527.12.00	8527.13.00	8527.32.00
8528.13.00	8528.22.00	8530.80.00	8531.10.10
8540.71.00	8540.81.00	8540.99.00	8547.20.00
8548.90.00	8701.10.00	8709.90.00	8715.00.00
9112.80.00	9113.20.00	9209.94.00	9503.50.00
9504.10.00	9506.12.00	9506.51.00	9506.59.00
9506.61.00	9601.10.00	9604.00.00	9606.22.00
9606.30.00	9608.31.00	9608.50.00	9613.10.00
9613.20.00	9613.30.00	9613.90.00	9614.20.00
9614.90.00	9615.19.00	9618.00.00

2 Subheadings 1701.99 to 1701.99.90 of Schedule 3

Repeal the subheadings, substitute:

1701.99.00	‑‑Other	Free

3 Heading 2706 and subheadings 2706.00.10 and 2706.00.90 of Schedule 3

Repeal the heading and subheadings, substitute:

2706.00.00	TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM PEAT, AND OTHER MINERAL TARS, WHETHER OR NOT DEHYDRATED OR PARTIALLY DISTILLED, INCLUDING RECONSTITUTED TARS	Free

4 Subheadings 2905.22 to 2905.29.90 of Schedule 3

Repeal the subheadings, substitute:

2905.22.00	‑‑Acyclic terpene alcohols	Free
2905.29.00	‑‑Other	Free

5 Subheadings 2917.19 to 2917.20.90 of Schedule 3

Repeal the subheadings, substitute:

2917.19.00	‑‑Other	Free
2917.20.00	‑Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives	Free

6 Subheadings 2918.22 to 2918.22.90 of Schedule 3

Repeal the subheadings, substitute:

2918.22.00	‑‑o‑Acetylsalicylic acid, its salts and esters	Free

7 Subheadings 3301.90 to 3301.90.90 of Schedule 3

Repeal the subheadings, substitute:

3301.90.00	‑Other	Free

8 Subheadings 3806.90 to 3806.90.90 of Schedule 3

Repeal the subheadings, substitute:

3806.90.00	‑Other	Free

9 Subheadings 4202.19 to 4202.19.90 of Schedule 3

Repeal the subheadings, substitute:

4202.19.00	‑‑Other	Free

10 Subheadings 4407.24 to 4407.24.90 of Schedule 3

Repeal the subheadings, substitute:

4407.24.00	‑‑Virola, Mahogany (Swietenia spp.), Imbuia and Balsa	Free

11 Subheadings 4407.26 to 4407.26.90 of Schedule 3

Repeal the subheadings, substitute:

4407.26.00	‑‑White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan	Free

12 Subheadings 4407.29.9 to 4407.29.99 of Schedule 3

Repeal the subheadings, substitute:

4407.29.90	‑‑‑Other	Free

13 Subheadings 4407.92 to 4407.92.90 of Schedule 3

Repeal the subheadings, substitute:

4407.92.00	‑‑Of beech (Fagus spp.)	Free

14 Subheading 7014.00.10 of Schedule 3

Repeal the subheading.

15 Subheadings 7016.90 to 7016.90.90 of Schedule 3

Repeal the subheadings, substitute:

7016.90.00	‑Other	Free

16 Subheadings 7017.10 to 7017.10.90 of Schedule 3

Repeal the subheadings, substitute:

7017.10.00	‑Of fused quartz or other fused silica	Free

17 Subheadings 7115.90 to 7115.90.90 of Schedule 3

Repeal the subheadings, substitute:

7115.90.00	‑Other	Free

18 Subheadings 8407.32 to 8407.32.90 of Schedule 3

Repeal the subheadings, substitute:

8407.32.00	‑‑Of a cylinder capacity exceeding 50 cm3 but not exceeding 250 cm3	Free

19 Subheading 8407.33.20 of Schedule 3

Repeal the subheading.

20 Subheading 8409.91.20 of Schedule 3

Repeal the subheading.

21 Subheadings 8460.90 to 8460.90.90 of Schedule 3

Repeal the subheadings, substitute:

8460.90.00	‑Other	Free

22 Subheadings 8466.91 to 8466.91.90 of Schedule 3

Repeal the subheadings, substitute:

8466.91.00	‑‑For machines of 8464	Free

23 Subheadings 8473.40 to 8473.40.90 of Schedule 3

Repeal the subheadings, substitute:

8473.40.00	‑Parts and accessories of the machines of 8472	Free

24 Subheadings 8548.10.10 and 8548.10.20 of Schedule 3

Repeal the subheadings.

25 After subheading 8548.10.30 of Schedule 3

Insert:

8548.10.90	‑‑‑Other	Free

26 Subheadings 8708.29.10 and 8708.29.20 of Schedule 3

Repeal the subheadings, substitute:

8708.29.30	‑‑‑For the tractors of 8701.10.00, 8701.30.00, 8701.90.1 or 8701.90.90	Free

27 Subheadings 8708.31.10 and 8708.31.20 of Schedule 3

Repeal the subheadings, substitute:

8708.31.30	‑‑‑For the tractors of 8701.10.00, 8701.30.00, 8701.90.1 or 8701.90.90	Free

28 Subheadings 8708.40.10 and 8708.40.20 of Schedule 3

Repeal the subheadings, substitute:

8708.40.20	‑‑‑For the tractors of 8701.10.00, 8701.30.00, 8701.90.1 or 8701.90.90	Free

29 Subheadings 8708.50.10 and 8708.50.20 of Schedule 3

Repeal the subheadings, substitute:

8708.50.20	‑‑‑For the tractors of 8701.10.00, 8701.30.00, 8701.90.1 or 8701.90.90	Free

30 Subheadings 8708.60.10 and 8708.60.20 of Schedule 3

Repeal the subheadings, substitute:

8708.60.30	‑‑‑For the tractors of 8701.10.00, 8701.30.00, 8701.90.1 or 8701.90.90	Free

31 Subheadings 8708.70.10 and 8708.70.20 of Schedule 3

Repeal the subheadings, substitute:

8708.70.30	‑‑‑For the tractors of 8701.10.00, 8701.90.1 or 8701.90.90	Free

32 Subheadings 8708.80.10 and 8708.80.20 of Schedule 3

Repeal the subheadings, substitute:

8708.80.30	‑‑‑For the tractors of 8701.10.00, 8701.30.00, 8701.90.1 or 8701.90.90	Free

33 Subheadings 8708.92.10 and 8708.92.20 of Schedule 3

Repeal the subheadings, substitute:

8708.92.30	‑‑‑For the tractors of 8701.10.00, 8701.30.00, 8701.90.1 or 8701.90.90	Free

34 Subheadings 8708.93.10 and 8708.93.20 of Schedule 3

Repeal the subheadings, substitute:

8708.93.20	‑‑‑For the tractors of 8701.10.00, 8701.30.00, 8701.90.1 or 8701.90.90	Free

35 Subheadings 8708.94.10 and 8708.94.20 of Schedule 3

Repeal the subheadings, substitute:

8708.94.30	‑‑‑For the tractors of 8701.10.00, 8701.30.00, 8701.90.1 or 8701.90.90	Free

36 Subheadings 8708.99.10 and 8708.99.20 of Schedule 3

Repeal the subheadings, substitute:

8708.99.20	‑‑‑For the tractors of 8701.10.00, 8701.30.00, 8701.90.1 or 8701.90.90	Free

37 Subheading 8714.99.00 of Schedule 3

Repeal the subheading, substitute:

8714.99.00	‑‑Other	Free

38 Subheadings 9006.91 to 9006.91.90 of Schedule 3

Repeal the subheadings, substitute:

9006.91.00	‑‑For cameras	Free

39 Subheadings 9007.91 to 9007.91.90 of Schedule 3

Repeal the subheadings, substitute:

9007.91.00	‑‑For cameras	Free

40 Subheadings 9008.90 to 9008.90.90 of Schedule 3

Repeal the subheadings, substitute:

9008.90.00	‑Parts and accessories	Free

41 Subheadings 9109.19 to 9109.19.90 of Schedule 3

Repeal the subheadings, substitute:

9109.19.00	‑‑Other	Free

42 Subheadings 9114.90 to 9114.90.90 of Schedule 3

Repeal the subheadings, substitute:

9114.90.00	‑Other	Free

43 Subheadings 9616.10 to 9616.10.90 of Schedule 3

Repeal the subheadings, substitute:

9616.10.00	‑Scent sprays and similar toilet sprays, and mounts and heads therefor	Free

44 The Table in item 36 of Part III of Schedule 4

Repeal the Table, substitute:

Table
2836.20.00	2903.49.10	2905.12.00	2905.16.00
2905.19.10	2912.60.00	2915.70.00	2915.90.00
3503.00.10	3701.30.00	3701.91.00	3701.99.00
3702.32.00	3702.39.00	3702.44.00	3702.93.00
3814.00.00

45 The title “Additional Note” in Chapter 57 of Schedule 3

Repeal the title, substitute:

Additional Notes.

46 After Additional Note 1 to Chapter 57 of Schedule 3

Insert:

2.‑	For the purposes of 5703, the term “tufted” means tufting by any method, including hand tufting.

Schedule 2—Amendment of the Customs Tariff Act 1995 having effect on and from 10 March 2000

1 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 items
2203.00.10	1(C)
2206.00.11	2(O)
2206.00.12	2(G)
2207.10.00	2(O)
2208.20.10	2(A)
2208.20.90	2(G)
2208.30.00	2(D)
2208.40.00	2(F)
2208.50.00	2(G)
2208.60.00	2(G)
2208.70.00	2(G)
2208.90.00	2(G)
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)

2 Subheading 2902.20.00 of Schedule 3

Repeal the subheading, substitute:

2902.20

‑Benzene:

2902.20.10

‑‑‑In packages not exceeding 210 L, for use otherwise than as a fuel

Free

2902.20.90

‑‑‑Other

$0.44137/L

NZ:$0.44137/L

PNG:$0.44137/L

FI:$0.44137/L

DC:$0.44137/L

3 Subheading 2902.30.00 of Schedule 3

Repeal the subheading, substitute:

2902.30

‑Toluene:

2902.30.10

‑‑‑In packages not exceeding 210 L, for use otherwise than as a fuel

Free

2902.30.90

‑‑‑Other

$0.44137/L

NZ:$0.44137/L

PNG:$0.44137/L

FI:$0.44137/L

DC:$0.44137/L

4 Subheading 2902.4 of Schedule 3

Repeal the subheading, substitute:

2902.4	‑Xylenes:
2902.41	‑‑o‑Xylene:
2902.41.10	‑‑‑In packages not exceeding 210 L, for use otherwise than as a fuel	Free
2902.41.90	‑‑‑Other	$0.44137/L NZ:$0.44137/L PNG:$0.44137/L FI:$0.44137/L DC:$0.44137/L
2902.42	‑‑m‑Xylene:
2902.42.10	‑‑‑In packages not exceeding 210 L, for use otherwise than as a fuel	Free
2902.42.90	‑‑‑Other	$0.44137/L NZ:$0.44137/L PNG:$0.44137/L FI:$0.44137/L DC:$0.44137/L
2902.43	‑‑p‑Xylene:
2902.43.10	‑‑‑In packages not exceeding 210 L, for use otherwise than as a fuel	Free
2902.43.90	‑‑‑Other	$0.44137/L NZ:$0.44137/L PNG:$0.44137/L FI:$0.44137/L DC:$0.44137/L
2902.44	‑‑Mixed xylene isomers:
2902.44.10	‑‑‑In packages not exceeding 210 L, for use otherwise than as a fuel	Free
2902.44.90	‑‑‑Other	$0.44137/L NZ:$0.44137/L PNG:$0.44137/L FI:$0.44137/L DC:$0.44137/L

5 Subheading 3817.10.00 of Schedule 3

Repeal the subheading, substitute:

3817.10

‑Mixed alkylbenzenes:

3817.10.10

‑‑‑In packages not exceeding 210 L, for use otherwise than as a fuel

3817.10.90

‑‑‑Other

5%, and $0.44137/L

NZ:$0.44137/L

PNG:$0.44137/L

FI:$0.44137/L

DC:$0.44137/L

Schedule 3—Amendment of the Customs Tariff Act 1995 having effect 7 days after the day on which this Act receives the Royal Assent

1 After the last rate of duty in subheading 9032.89.11 of Schedule 3

Insert:

From 1 January 2005

10%
DC:5%

(115/00)

[Minister’s second reading speech made in—

House of Representatives on 29 June 2000

Senate on 17 August 2000]

Overview

The Customs Tariff Amendment Act (No. 3) 2000 was enacted by the Parliament of Australia to amend the Customs Tariff Act 1995, updating the rates of duty on various goods and introducing changes to the tariff classifications. The Act addresses the need to revise tariff rates and classifications in line with international trade agreements, economic conditions, and policy objectives aimed at reducing barriers to trade and promoting fair competition. The Customs Tariff Amendment Act (No. 3) 2000 comprises three schedules, each effective on different dates, to allow for phased implementation of the amendments.

Scope and Application

The Customs Tariff Amendment Act (No. 3) 2000 is a Commonwealth Act that amends the Customs Tariff Act 1995. The Act applies to goods imported into Australia and the associated customs duties, excise duties, and goods and services tax (GST) on these imports. It targets specific goods identified by their tariff classifications in Schedule 3 of the Customs Tariff Act 1995, modifying their duty rates, classifications, and the applicable excise duties. The Act's amendments have different commencement dates, with some taking effect from 15 December 1999, others from 10 March 2000, and the remainder from 7 days after the Act receives Royal Assent. The amendments are detailed in the schedules of the Act, which specify changes to duty rates, subheadings, and other tariff details. The Act does not explicitly state any exclusions or exemptions but rather targets specific goods and their duties. The application of the Act is further refined through subordinate instruments, which can provide additional detail or specify transitional arrangements.

Key Provisions

The Customs Tariff Amendment Act (No. 3) 2000 amends the Customs Tariff Act 1995 in several key respects. It introduces changes to the rates of duty for various goods, modifies certain subheadings and headings, and introduces new tariff classifications. Specifically, the Act repeals and substitutes a number of rates of duty in Schedule 3 of the Customs Tariff Act 1995, effective from 15 December 1999 (Schedule 1). It also repeals and substitutes specific subheadings and headings within Schedule 3, effective from 10 March 2000 (Schedule 2). Additionally, it introduces new classifications and repeals certain subheadings in Schedule 3, effective 7 days after receiving Royal Assent (Schedule 3). The obligations imposed by this Act on the parties it governs primarily revolve around compliance with the updated tariff classifications and duty rates. Importers, exporters, and customs brokers must ensure that the goods they handle are correctly classified under the new tariff schedules and that appropriate duties are calculated and paid in accordance with these changes. Failure to comply with these updated tariff classifications could result in penalties or financial liabilities. Under the Customs Tariff Amendment Act (No. 3) 2000, breaches of the amended tariff provisions can result in significant penalties. The specific consequences of a breach depend on the nature and severity of the infraction. Generally, non-compliance with customs regulations can lead to financial penalties, seizures of goods, and potential criminal charges. For instance, wilful or negligent misrepresentation of goods to avoid duty can result in substantial fines and imprisonment. The penalties for underpayment of duty typically involve paying the outstanding duty plus interest, and in severe cases, this can be supplemented with criminal prosecution. The exact penalties are governed by the Customs Act 1901 and related regulations, which can impose fines and imprisonment terms depending on the circumstances of the breach.

Area of Law: Commercial Law; International Trade Law
Instrument: Act
Concepts: Commencement Provisions; Repeal & Amendment; Offence Provisions; Regulatory Standards

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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