Customs Tariff Amendment Act (No. 4) 2001

Administered by Department of Home Affairs

Legislation au C2004A00921 In force Act

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No. 145, 2001

Customs Tariff Amendment Act (No. 4) 2001

No. 145, 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 having effect from 1 January 2001

Customs Tariff Act 1995

Schedule 2—Amendment of the Customs Tariff Act 1995 having effect immediately after the commencement of Schedule 1 to the Customs Tariff Amendment (Product Stewardship for Waste Oil) Act 2000

Customs Tariff Act 1995

Schedule 3—Amendment of the Customs Tariff Act 1995 having effect from 1 March 2001

Customs Tariff Act 1995

Schedule 4—Amendment of the Customs Tariff Act 1995 having effect from 1 April 2001

Customs Tariff Act 1995

Schedule 4A—Amendment of the Customs Tariff Act 1995 having effect from 30 June 2001

Customs Tariff Act 1995

Schedule 5—Amendment of the Customs Tariff Act 1995 having effect from 1 August 2001

Customs Tariff Act 1995

Schedule 5A—Amendment of the Customs Tariff Act 1995 having effect from 1 January 2002

Customs Tariff Act 1995

Schedule 6—Amendment of the Customs Tariff Act 1995 having effect from 1 July 2002

Customs Tariff Act 1995

Schedule 7—Amendment of the Customs Tariff Act 1995 having effect on the 14th day after this Act receives the Royal Assent

Customs Tariff Act 1995

Customs Tariff Amendment Act (No. 4) 2001

No. 145, 2001

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

[Assented to 1 October 2001]

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Customs Tariff Amendment Act (No. 4) 2001.

2 Commencement

(1) Subject to subsections (2) to (8), this Act commences on the day on which it receives the Royal Assent.

(2) Schedule 1 is taken to have commenced on 1 January 2001.

(3) Schedule 2 is taken to have commenced immediately after the commencement of Schedule 1 to the Customs Tariff Amendment (Product Stewardship for Waste Oil) Act 2000.

(4) Schedule 3 is taken to have commenced on 1 March 2001.

(5) Schedule 4 is taken to have commenced on 1 April 2001.

(5A) Schedule 4A is taken to have commenced on 30 June 2001.

(6) Schedule 5 commences, or is taken to have commenced, on 1 August 2001.

(6A) Schedule 5A commences on 1 January 2002.

(7) Schedule 6 commences on 1 July 2002.

(8) Schedule 7 commences on the 14th day 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 January 2001

Customs Tariff Act 1995

1 The description of goods in column 2 of item 41A of Part III of Schedule 4

Repeal the description, substitute:

Goods, as prescribed by by‑law, entered for home consumption on or before 31 December 2001, being goods classified under 8702, 8703 or 8704 of Schedule 3, including components therefor, imported by the owner of a determination issued under the Export Facilitation Scheme for certain motor vehicles and components

2 The description of goods in column 2 of item 41B of Part III of Schedule 4

Repeal the description, substitute:

Goods, as prescribed by by‑law, entered for home consumption on or before 31 December 2000, being vehicle components, including vehicle components imported with and forming part of vehicles that are not assembled or are not further assembled than a stage that constitutes a sub‑assembly, for use as original components in the assembly or manufacture of:

(i) vehicles of a kind which, if imported, would be classified under 8701.20.00, 8701.90.20, 8702, 8703, 8704 or 8705 of Schedule 3; or

(ii) trailers and semi‑trailers for articulated vehicles, being trailers and semi‑trailers of a kind which, if imported, would be classified under 8716.31.00, 8716.39.00 or 8716.40.00 of Schedule 3

3 The description of goods in column 2 of item 41C of Part III of Schedule 4

Repeal the description, substitute:

Goods, as prescribed by by‑law, entered for home consumption on or before 31 December 2000, being goods that are for use in the testing, quality control, manufacturing evaluation or engineering development of passenger motor vehicles or motor vehicle components manufactured under the plan known as the Passenger Motor Vehicle Manufacturing Plan

4 After item 41E of Part III of Schedule 4

Insert:

41F

Goods, as prescribed by by‑law, entered for home consumption on or after 1 January 2001, being vehicle components for use as original equipment in the assembly or manufacture of vehicles of a kind which, if imported, would be classified under a heading or subheading of Schedule 3 listed below:

Free

List
8701.20.00
8701.90.20
8702
8703.22.20
8703.23.20
8703.24.20
8703.31.20
8703.32.20
8703.33.20
8703.90.20
8704
8705

41G

Goods, as prescribed by by‑law, entered for home consumption on or after 1 January 2001, being goods that are for use in the testing, quality control, manufacturing evaluation or engineering development of:

(a) motor vehicles manufactured by motor vehicle producers registered under the Automotive Competitiveness and Investment Scheme, set out in the ACIS Administration Act 1999; or

(b) original equipment components for inclusion in motor vehicles manufactured by motor vehicle producers registered under the Automotive Competitiveness and Investment Scheme, set out in the ACIS Administration Act 1999

Free

Schedule 2—Amendment of the Customs Tariff Act 1995 having effect immediately after the commencement of Schedule 1 to the Customs Tariff Amendment (Product Stewardship for Waste Oil) Act 2000

Customs Tariff Act 1995

1 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)
2203.00.81	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)
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)

Schedule 3—Amendment of the Customs Tariff Act 1995 having effect from 1 March 2001

Customs Tariff Act 1995

1 After item 67 of Part III of Schedule 4

Insert:

Goods that are Qualifying Goods, as defined in the Terms and Conditions of the SPARTECA (TCF Provisions) Scheme, entered for home consumption on or before 31 December 2004

Free

Schedule 4—Amendment of the Customs Tariff Act 1995 having effect from 1 April 2001

Customs Tariff Act 1995

1 The description of goods in paragraph (d) of column 2 of item 17 of Part II of Schedule 4

Repeal the description, substitute:

(d) which, when first imported into Australia, were entered for home consumption under item 41E of Part III of Schedule 4 to this Act with duty credit owned under the Automotive Competitiveness and Investment Scheme, set out in the ACIS Administration Act 1999, used in calculating the rate of duty, that have been exported from Australia and that are returned in an unaltered condition, being goods that have not been subjected to treatment, repair, renovation, alteration or any other process, and not being goods in respect of which:

(i) any duties of the Commonwealth were payable at or prior to the date of exportation but which have not been paid; or

(ii) drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth; or

(e) which, when first imported into Australia, were entered for home consumption under item 54 of Part III of Schedule 4 to this Act with import credits used in calculating the rate of duty, that have been exported from Australia and are returned in an unaltered condition, being goods that have not been subjected to treatment, repair, renovation, alteration or any other process, and not being goods in respect of which:

(i) any duties of the Commonwealth were payable at or prior to the date of exportation but which have not been paid; or

(ii) drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth; or

(iii) reinstatement of import credits was made and an amount equal to the value of the import credits has not been paid to the Commonwealth; or

(iv) reinstatement of import credits was made and has not been reversed

Exception

This item does not apply to goods covered by item 17A of this Schedule

Schedule 4A—Amendment of the Customs Tariff Act 1995 having effect from 30 June 2001

Customs Tariff Act 1995

1 Item 44 of Part III of Schedule 4

Repeal the item, substitute:

Goods, being goods classified under a subheading or an item specified in column 1 of the Table below, for use in the manufacture of excisable goods in terms of section 24 of the Excise Act 1901

The difference between the rate of duty set out in the third column of the subheading or item so specified and the rate of duty for the excise item specified in column 2 of the Table opposite to that subheading or item, set out in the third column of that excise item in the Schedule to the Excise Tariff Act 1921

NZ/PNG/FI/

DC/DCS:

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)

Schedule 5—Amendment of the Customs Tariff Act 1995 having effect from 1 August 2001

Customs Tariff Act 1995

1 After item 68 of Part III of Schedule 4

Insert:

Goods, as prescribed by by‑law, entered for home consumption on or after 1 August 2001, being for use in a space project authorised by the Minister for Industry, Science and Resources

Free

Schedule 5A—Amendment of the Customs Tariff Act 1995 having effect from 1 January 2002

Customs Tariff Act 1995

1 Item 44 of Part III of Schedule 4 (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)
2710.11.61	11(H)(2)(a)
2710.11.62	11(H)(2)(b)
2710.11.69	11(H)(2)(c)
2710.11.73	11(I)(2)(b)
2710.11.74	11(I)(3)(b)
2710.11.79	11(I)(3)(a)
2710.19.13	11(G)(3)
2710.19.19	11(G)(2)
2710.19.20	11(C)(2)(a)
2710.19.33	11(B)(1)(b)
2710.19.34	11(B)(2)(b)
2710.19.39	11(B)(2)(a)
2710.19.40	11(A)
2710.19.50	11(D)
2710.19.79	11(I)(3)(a)
2710.19.91	15(A)
2710.19.92	15(C)
2710.91.13	11(G)(3)
2710.91.19	11(G)(2)
2710.91.20	11(C)(2)(a)
2710.91.33	11(B)(1)(b)
2710.91.34	11(B)(2)(b)
2710.91.39	11(B)(2)(a)
2710.91.40	11(A)
2710.91.50	11(D)
2710.91.61	11(H)(2)(a)
2710.91.62	11(H)(2)(b)
2710.91.69	11(H)(2)(c)
2710.91.73	11(I)(2)(b)
2710.91.74	11(I)(3)(b)
2710.91.79	11(I)(3)(a)
2710.91.91	15(A)
2710.91.92	15(C)
2710.99.13	11(G)(3)
2710.99.19	11(G)(1)
2710.99.20	11(C)(2)(a)
2710.99.33	11(B)(1)(b)
2710.99.34	11(B)(2)(b)
2710.99.39	11(B)(2)(a)
2710.99.40	11(A)
2710.99.50	11(D)
2710.99.61	11(H)(2)(a)
2710.99.62	11(H)(2)(b)
2710.99.69	11(H)(2)(c)
2710.99.73	11(I)(2)(b)
2710.99.74	11(I)(3)(b)
2710.99.79	11(I)(3)(a)
2710.99.91	15(A)
2710.99.92	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)
3817.00.19	11(I)(3)(a)
3819.00.00	15(A)
50B	15(A)

Schedule 6—Amendment of the Customs Tariff Act 1995 having effect from 1 July 2002

Customs Tariff Act 1995

1 The description of goods in column 2 of item 43 of Part III of Schedule 4

Repeal the description, substitute:

Goods, as prescribed by by‑law, being original components of machinery classified under a heading or subheading in Chapter 84, 85 or 90 of Schedule 3, entered for home consumption on or before 30 June 2002

2 The description of goods in column 2 of item 45 of Part III of Schedule 4

Repeal the description, substitute:

Capital equipment for use in the mining and resource processing industries, as prescribed by by‑law, entered for home consumption on or before 31 December 2002

3 The description of goods in column 2 of item 46 of Part III of Schedule 4

Repeal the description, substitute:

Capital equipment for use in the agriculture, food processing and food packaging industries, as prescribed by by‑law, entered for home consumption on or before 31 December 2002

4 The description of goods in column 2 of item 52 of Part III of Schedule 4

Repeal the description, substitute:

Original components of complete equipment classified under a heading or subheading in Chapter 86, 87 or 89 in Schedule 3, as prescribed by by‑law, entered for home consumption on or before 30 June 2002

5 The description of goods in column 2 of item 56 of Part III of Schedule 4

Repeal the description, substitute:

Capital equipment classified under a heading or subheading in Chapter 84, 85, 86, 87 (excluding goods covered by the plan known as the Passenger Motor Vehicle Manufacturing Plan), 89 or 90 of Schedule 3 which, in the opinion of the Minister, is technologically more advanced, more efficient or more productive than equipment currently available from Australian manufacture, as prescribed by by‑law, entered for home consumption on or before 31 December 2002

6 After item 69 of Part III of Schedule 4

Insert:

Goods, as prescribed by by‑law, entered for home consumption on or after 1 July 2002, being original components of a completed machine or equipment to which a single tariff classification applies under a heading or subheading in Chapter 84, 85, 86, 87, 89 or 90 of Schedule 3, where all the components:

(a) are ordered from a single overseas supplier; and

(b) are shipped to Australia by the same supplier; and

(d) arrive in Australia on two or more vessels or aircraft

Exception

This item does not apply to goods covered by item 71 of this Schedule

The rate of duty that would apply to the goods if they were the completed machine or equipment of which they are a component

NZ/PNG/FI/DC/DCS: The rate of duty that would apply to the goods if they were the completed machine or equipment of which they are a component

Goods, including machinery, equipment, or their components, as prescribed by by‑law:

(a) entered for home consumption on or after 1 July 2002; and

(b) for use in any of the following industries:

(i) mining;

(ii) resource processing;

(iii) agriculture;

(iv) food processing;

(v) food packaging;

(vi) manufacturing (within the meaning of the Australian and New Zealand Standard Industrial Classification (ANZSIC));

(vii) gas supply

Free

Schedule 7—Amendment of the Customs Tariff Act 1995 having effect on the 14th day after this Act receives the Royal Assent

Customs Tariff Act 1995

1A Division 1 of Part 2 of Schedule 1

Repeal the following item:

Senegal

SENE

1B Division 1 of Part 3 of Schedule 1

Insert the following item in its appropriate alphabetical position, determined on a letter‑by‑letter basis:

Senegal

SENE

1 The description of goods in column 2 of subheading 2709.00.10 of Schedule 3

Repeal the description, substitute:

‑‑‑For use as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to Part IV of the Excise Act 1901

2 The description of goods in column 2 of subheading 2710.00.11 of Schedule 3

Repeal the description, substitute:

‑‑‑‑Goods, as follows:

(a) enriched crudes;

(b) topped crudes for use as a petroleum refinery feedstock at a factory specified in a licence granted pursuant to Part IV of the Excise Act 1901

[Minister’s second reading speech made in—

House of Representatives on 28 June 2001

Senate on 26 September 2001]

(133/01)

Overview

The Customs Tariff Amendment Act (No. 4) 2001 was enacted by the Parliament of Australia to amend the Customs Tariff Act 1995 and address various issues related to tariff classifications and duties on imported goods. This Act introduces a series of amendments to the Customs Tariff Act 1995, effective from different dates throughout 2001, 2002, and beyond, as outlined in the various schedules attached to the Act. The amendments cover a range of goods, including vehicle components, machinery, and equipment for specific industries, and adjust their tariff classifications and duty rates to reflect changes in industrial policies, trade agreements, and economic considerations. The Act also makes technical corrections and updates to ensure the Customs Tariff Act 1995 remains aligned with current legislative and economic contexts.

Scope and Application

The Customs Tariff Amendment Act (No. 4) 2001 amends the Customs Tariff Act 1995 to modify tariff classifications and exemptions for various goods, impacting duties and taxes on imported goods. The Act applies to the Commonwealth of Australia, affecting the importation and customs duties of goods into Australia. Various schedules within the Act specify different commencement dates, ranging from January 2001 to January 2002, each detailing amendments to the Customs Tariff Act 1995. These amendments include modifications to tariff classifications for specific goods, such as motor vehicle components, machinery, and equipment, as well as adjustments to duty-free provisions for certain industries. The Act also includes specific exclusions and conditions, such as goods imported under specific schemes or for particular uses, and exceptions for goods that have undergone treatment or alteration. The application of the Act may be further extended or restricted through subordinate instruments, such as regulations or by-laws, which may provide additional details or specify particular goods and conditions for the amendments.

Key Provisions

The Customs Tariff Amendment Act (No. 4) 2001 makes several amendments to the Customs Tariff Act 1995, with different sections coming into effect at various dates from January 2001 to July 2002. These amendments primarily modify the descriptions of goods and their tariff rates under the Customs Tariff Act 1995. For instance, it revises the descriptions of goods entered for home consumption under certain items, updates the table of related customs subheadings and excise items, and introduces new items for specific goods. The amendments also include provisions for free entry of goods under certain conditions, such as goods used in space projects or qualifying goods under the SPARTECA Scheme. The Act imposes specific obligations on entities and individuals involved in the importation and exportation of goods. Importers and exporters must ensure that goods entering or leaving Australia meet the criteria set by the amended Customs Tariff Act 1995, such as the conditions for free entry or the specific classifications and descriptions of goods. For example, goods must be entered for home consumption within specified dates to qualify for free entry, and they must meet the conditions outlined in the amended items of the Customs Tariff Act 1995. Breaches of the provisions of the Customs Tariff Amendment Act (No. 4) 2001 can result in various penalties and consequences. The Act does not explicitly state penalties for non-compliance, but generally, failure to comply with customs laws can lead to fines, seizure of goods, and potential legal action. The severity of the penalties depends on the nature and extent of the breach, and it may include civil or criminal penalties as determined by relevant Australian laws. Non-compliance with tariff classifications and entry conditions can also result in the imposition of duties and taxes that were intended to be avoided through the amendments.

Area of Law: International Trade Law; Customs Law
Instrument: Act
Concepts: Commencement Provisions; Repeal & Amendment; Reporting & Disclosure Obligations; Regulatory Standards; Transitional Provisions; Customs Duties & Tariffs

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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.

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