Customs Tariff Amendment (Fuels) Act 2004

Administered by Department of Home Affairs

Legislation au C2004A01299 In force Act

Select Document

No. 65, 2004

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—Amendments providing different customs duty rates for diesel and other fuels by reference to their sulphur content

Part 2—Further amendments relating to the different customs duty rates that apply to diesel and other fuels by reference to their sulphur content

Part 3—Amendments increasing the customs duty rate on aviation fuels

Part 4—Further amendments relating to the increased customs duty rate on aviation fuels

Part 5—Amendments providing for a customs duty rate on biodiesel

Schedule 2—Further amendments of the Customs Tariff Act 1995 to commence only if the Customs Tariff Amendment Act (No. 1) 2004 commences

Part 1—Amendments relating to the amendments made by Part 1 of Schedule 1 to this Act

Part 2—Amendments relating to the amendments made by Part 5 of Schedule 1 to this Act

Schedule 3—Amendment of the Customs Tariff Amendment Act (No. 1) 2003

Customs Tariff Amendment (Fuels) Act 2004

No. 65, 2004

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

[Assented to 22 June 2004]

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Customs Tariff Amendment (Fuels) Act 2004.

2 Commencement

(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Commencement information
Column 1	Column 2	Column 3
Provision(s)	Commencement	Date/Details
1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table	The day on which this Act receives the Royal Assent.	22 June 2004
2. Part 1 of Schedule 1	Immediately after the commencement of Schedule 2 to the Customs Tariff Amendment Act (No. 1) 2003.	1 July 2003
3. Part 2 of Schedule 1	Immediately after the commencement of Schedule 3 to the Customs Tariff Amendment Act (No. 1) 2003.	28 July 2003
4. Part 3 of Schedule 1	Immediately after the commencement of Schedule 2 to the Customs Tariff Amendment Act (No. 1) 2003.	1 July 2003
5. Part 4 of Schedule 1	Immediately after the commencement of Schedule 3 to the Customs Tariff Amendment Act (No. 1) 2003.	28 July 2003
6. Part 5 of Schedule 1	18 September 2003.	18 September 2003
7. Part 1 of Schedule 2	The provision(s) do not commence at all unless the Customs Tariff Amendment Act (No. 1) 2004 commences, in which case the provision(s) are taken to have commenced immediately after the commencement of the provision(s) covered by table item 2.	1 July 2003
8. Part 2 of Schedule 2	The provision(s) do not commence at all unless the Customs Tariff Amendment Act (No. 1) 2004 commences, in which case the provision(s) are taken to have commenced immediately after the commencement of the provision(s) covered by table item 6.	18 September 2003
9. Schedule 3	Immediately after the commencement of section 1 of the Customs Tariff Amendment Act (No. 1) 2003	30 June 2003

Note: This table relates only to the provisions of this Act as originally passed by the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent.

(2) Column 3 of the table contains additional information that is not part of this Act. Information in this column may be added to or edited in any published version of this Act.

3 Schedule(s)

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—Amendments providing different customs duty rates for diesel and other fuels by reference to their sulphur content

1 Subheading 2709.00.89 of Schedule 3

Repeal the subheading, substitute:

2709.00.87	‑‑‑‑Other, having a sulphur content not exceeding 50 parts per million	$0.38143/L NZ/PG/FI/DC/LDC: $0.38143/L
2709.00.88	‑‑‑‑Other, having a sulphur content exceeding 50 parts per million	$0.39143/L NZ/PG/FI/DC/LDC: $0.39143/L
	From 1 January 2004	$0.40143/L NZ/PG/FI/DC/LDC: $0.40143/L

2 Subheading 2710.19.19 of Schedule 3

Repeal the subheading, substitute:

2710.19.17	‑‑‑‑Other, having a sulphur content not exceeding 50 parts per million	$0.38143/L NZ/PG/FI/DC/LDC: $0.38143/L
2710.19.18	‑‑‑‑Other, having a sulphur content exceeding 50 parts per million	$0.39143/L NZ/PG/FI/DC/LDC: $0.39143/L
	From 1 January 2004	$0.40143/L NZ/PG/FI/DC/LDC: $0.40143/L

3 Subheading 2710.19.20 of Schedule 3

Repeal the subheading, substitute:

2710.19.2	‑‑‑Goods, as follows: (a) automotive diesel oil; (b) industrial diesel fuel; (c) marine diesel fuel:
2710.19.21	‑‑‑‑Having a sulphur content not exceeding 50 parts per million	$0.38143/L NZ/PG/FI/DC/LDC: $0.38143/L
2710.19.29	‑‑‑‑Other, having a sulphur content exceeding 50 parts per million	$0.39143/L NZ/PG/FI/DC/LDC: $0.39143/L
	From 1 January 2004	$0.40143/L NZ/PG/FI/DC/LDC: $0.40143/L

4 Subheading 2710.19.39 of Schedule 3

Repeal the subheading, substitute:

2710.19.37	‑‑‑‑Other, having a sulphur content not exceeding 50 parts per million	$0.38143/L NZ/PG/FI/DC/LDC: $0.38143/L
2710.19.38	‑‑‑‑Other, having a sulphur content exceeding 50 parts per million	$0.39143/L NZ/PG/FI/DC/LDC: $0.39143/L
	From 1 January 2004	$0.40143/L NZ/PG/FI/DC/LDC: $0.40143/L

5 Subheading 2710.91.19 of Schedule 3

Repeal the subheading, substitute:

2710.91.17	‑‑‑‑Other, having a sulphur content not exceeding 50 parts per million	$0.38143/L NZ/PG/FI/DC/LDC: $0.38143/L
2710.91.18	‑‑‑‑Other, having a sulphur content exceeding 50 parts per million	$0.39143/L NZ/PG/FI/DC/LDC: $0.39143/L
	From 1 January 2004	$0.40143/L NZ/PG/FI/DC/LDC: $0.40143/L

6 Subheading 2710.91.20 of Schedule 3

Repeal the subheading, substitute:

2710.91.2	‑‑‑Goods, as follows: (a) automotive diesel oil; (b) industrial diesel fuel; (c) marine diesel fuel:
2710.91.21	‑‑‑‑Having a sulphur content not exceeding 50 parts per million	$0.38143/L NZ/PG/FI/DC/LDC: $0.38143/L
2710.91.29	‑‑‑‑Other, having a sulphur content exceeding 50 parts per million	$0.39143/L NZ/PG/FI/DC/LDC: $0.39143/L
	From 1 January 2004	$0.40143/L NZ/PG/FI/DC/LDC: $0.40143/L

7 Subheading 2710.91.39 of Schedule 3

Repeal the subheading, substitute:

2710.91.37	‑‑‑‑Other, having a sulphur content not exceeding 50 parts per million	$0.38143/L NZ/PG/FI/DC/LDC: $0.38143/L
2710.91.38	‑‑‑‑Other, having a sulphur content exceeding 50 parts per million	$0.39143/L NZ/PG/FI/DC/LDC: $0.39143/L
	From 1 January 2004	$0.40143/L NZ/PG/FI/DC/LDC: $0.40143/L

8 Subheading 2710.99.19 of Schedule 3

Repeal the subheading, substitute:

2710.99.17	‑‑‑‑Other, having a sulphur content not exceeding 50 parts per million	$0.38143/L NZ/PG/FI/DC/LDC: $0.38143/L
2710.99.18	‑‑‑‑Other, having a sulphur content exceeding 50 parts per million	$0.39143/L NZ/PG/FI/DC/LDC: $0.39143/L
	From 1 January 2004	$0.40143/L NZ/PG/FI/DC/LDC: $0.40143/L

9 Subheading 2710.99.20 of Schedule 3

Repeal the subheading, substitute:

2710.99.2	‑‑‑Goods, as follows: (a) automotive diesel oil; (b) industrial diesel fuel; (c) marine diesel fuel:
2710.99.21	‑‑‑‑Having a sulphur content not exceeding 50 parts per million	$0.38143/L NZ/PG/FI/DC/LDC: $0.38143/L
2710.99.29	‑‑‑‑Other, having a sulphur content exceeding 50 parts per million	$0.39143/L NZ/PG/FI/DC/LDC: $0.39143/L
	From 1 January 2004	$0.40143/L NZ/PG/FI/DC/LDC: $0.40143/L

10 Subheading 2710.99.39 of Schedule 3

Repeal the subheading, substitute:

2710.99.37	‑‑‑‑Other, having a sulphur content not exceeding 50 parts per million	$0.38143/L NZ/PG/FI/DC/LDC: $0.38143/L
2710.99.38	‑‑‑‑Other, having a sulphur content exceeding 50 parts per million	$0.39143/L NZ/PG/FI/DC/LDC: $0.39143/L
	From 1 January 2004	$0.40143/L NZ/PG/FI/DC/LDC: $0.40143/L

11 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(F)(2)
2709.00.87	11(F)(5)
2709.00.88	11(F)(4)
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)
2710.19.17	11(G)(6)
2710.19.18	11(G)(5)
2710.19.21	11(C)(2)
2710.19.29	11(C)(1)
2710.19.33	11(B)(1)(b)
2710.19.34	11(B)(2)(b)
2710.19.37	11(B)(2)(e)
2710.19.38	11(B)(2)(d)
2710.19.40	11(A)
2710.19.50	11(D)
2710.19.73	11(I)(2)(b)
2710.19.74	11(I)(3)(b)
2710.19.79	11(I)(3)(a)
2710.19.91	15(A)
2710.19.92	15(C)
2710.91.13	11(G)(3)
2710.91.17	11(G)(6)
2710.91.18	11(G)(5)
2710.91.21	11(C)(2)
2710.91.29	11(C)(1)
2710.91.33	11(B)(1)(b)
2710.91.34	11(B)(2)(b)
2710.91.37	11(B)(2)(e)
2710.91.38	11(B)(2)(d)
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)
2710.99.17	11(G)(6)
2710.99.18	11(G)(5)
2710.99.21	11(C)(2)
2710.99.29	11(C)(1)
2710.99.33	11(B)(1)(b)
2710.99.34	11(B)(2)(b)
2710.99.37	11(B)(2)(e)
2710.99.38	11(B)(2)(d)
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)

Part 2—Further amendments relating to the different customs duty rates that apply to diesel and other fuels by reference to their sulphur content

12 Column 3 of subheading 2709.00.87 of Schedule 3

After “LDC”, insert “/SG”.

13 Column 3 of subheading 2709.00.88 of Schedule 3

After “LDC” (wherever occurring), insert “/SG”.

14 Column 3 of subheading 2710.19.17 of Schedule 3

After “LDC”, insert “/SG”.

15 Column 3 of subheading 2710.19.18 of Schedule 3

After “LDC” (wherever occurring), insert “/SG”.

16 Column 3 of subheading 2710.19.21 of Schedule 3

After “LDC”, insert “/SG”.

17 Column 3 of subheading 2710.19.29 of Schedule 3

After “LDC” (wherever occurring), insert “/SG”.

18 Column 3 of subheading 2710.19.37 of Schedule 3

After “LDC”, insert “/SG”.

19 Column 3 of subheading 2710.19.38 of Schedule 3

After “LDC” (wherever occurring), insert “/SG”.

20 Column 3 of subheading 2710.91.17 of Schedule 3

After “LDC”, insert “/SG”.

21 Column 3 of subheading 2710.91.18 of Schedule 3

After “LDC” (wherever occurring), insert “/SG”.

22 Column 3 of subheading 2710.91.21 of Schedule 3

After “LDC”, insert “/SG”.

23 Column 3 of subheading 2710.91.29 of Schedule 3

After “LDC” (wherever occurring), insert “/SG”.

24 Column 3 of subheading 2710.91.37 of Schedule 3

After “LDC”, insert “/SG”.

25 Column 3 of subheading 2710.91.38 of Schedule 3

After “LDC” (wherever occurring), insert “/SG”.

26 Column 3 of subheading 2710.99.17 of Schedule 3

After “LDC”, insert “/SG”.

27 Column 3 of subheading 2710.99.18 of Schedule 3

After “LDC” (wherever occurring), insert “/SG”.

28 Column 3 of subheading 2710.99.21 of Schedule 3

After “LDC”, insert “/SG”.

29 Column 3 of subheading 2710.99.29 of Schedule 3

After “LDC” (wherever occurring), insert “/SG”.

30 Column 3 of subheading 2710.99.37 of Schedule 3

After “LDC”, insert “/SG”.

31 Column 3 of subheading 2710.99.38 of Schedule 3

After “LDC” (wherever occurring), insert “/SG”.

Part 3—Amendments increasing the customs duty rate on aviation fuels

32 The rates of duty in column 3 of subheading 2710.11.61 of Schedule 3

Repeal the rates, substitute:

$0.03114/L
NZ/PG/FI/DC/LDC:
$0.03114/L

33 The rates of duty in column 3 of subheading 2710.19.40 of Schedule 3

Repeal the rates, substitute:

$0.03151/L
NZ/PG/FI/DC/LDC:
$0.03151/L

34 The rates of duty in column 3 of subheading 2710.91.40 of Schedule 3

Repeal the rates, substitute:

$0.03151/L
NZ/PG/FI/DC/LDC:
$0.03151/L

35 The rates of duty in column 3 of subheading 2710.91.61 of Schedule 3

Repeal the rates, substitute:

$0.03114/L
NZ/PG/FI/DC/LDC:
$0.03114/L

36 The rates of duty in column 3 of subheading 2710.99.40 of Schedule 3

Repeal the rates, substitute:

$0.03151/L
NZ/PG/FI/DC/LDC:
$0.03151/L

37 The rates of duty in column 3 of subheading 2710.99.61 of Schedule 3

Repeal the rates, substitute:

$0.03114/L
NZ/PG/FI/DC/LDC:
$0.03114/L

Part 4—Further amendments relating to the increased customs duty rate on aviation fuels

38 Column 3 of subheading 2710.11.61 of Schedule 3

After “LDC”, insert “/SG”.

39 Column 3 of subheading 2710.19.40 of Schedule 3

After “LDC”, insert “/SG”.

40 Column 3 of subheading 2710.91.40 of Schedule 3

After “LDC”, insert “/SG”.

41 Column 3 of subheading 2710.91.61 of Schedule 3

After “LDC”, insert “/SG”.

42 Column 3 of subheading 2710.99.40 of Schedule 3

After “LDC”, insert “/SG”.

43 Column 3 of subheading 2710.99.61 of Schedule 3

After “LDC”, insert “/SG”.

Part 5—Amendments providing for a customs duty rate on biodiesel

44 After Subheading Note 1 to Chapter 15 of Schedule 3

Insert:

Additional Note.

1.‑ For the purposes of this Chapter, “biodiesel” means fuel:

(a) for use in an internal combustion engine; and

(b) manufactured by chemically altering vegetable oils or animal fats (including recycled oils from these sources) to form mono‑alkyl esters.

45 Subheadings 1516.10.00 and 1516.20.00 of Schedule 3

Repeal the subheadings, substitute:

1516.10	‑Animal fats and oils and their fractions:
1516.10.10	‑‑‑Biodiesel	$0.38143/L NZ/PG/FI/ DC/LDC/ SG: $0.38143/L
1516.10.90	‑‑‑Other	Free
1516.20	‑Vegetable fats and oils and their fractions:
1516.20.10	‑‑‑Biodiesel	$0.38143/L NZ/PG/FI/ DC/LDC/ SG: $0.38143/L
1516.20.90	‑‑‑Other	Free

46 After Additional Note 2 to Chapter 27 of Schedule 3

Insert:

3.‑ For the purposes of this Chapter, “biodiesel” means fuel:

(a) for use in an internal combustion engine; and

(b) manufactured by chemically altering vegetable oils or animal fats (including recycled oils from these sources) to form mono‑alkyl esters.

47 After subheading 2710.11.79 of Schedule 3

Insert:

2710.11.8	‑‑‑Blends of biodiesel and other substances (other than gasoline):
2710.11.81	‑‑‑‑In which the sulphur content of the total volume of substances in the blend that are not biodiesel does not exceed 50 parts per million	$0.38143/L of biodiesel plus $0.38143/L of other substances in the blend NZ/PG/FI/ DC/LDC/ SG: $0.38143/L of biodiesel plus $0.38143/L of other substances in the blend
2710.11.82	‑‑‑‑In which the sulphur content of the total volume of substances in the blend that are not biodiesel exceeds 50 parts per million	$0.38143/L of biodiesel plus $0.39143/L of other substances in the blend NZ/PG/FI/ DC/LDC/ SG: $0.38143/L of biodiesel plus $0.39143/L of other substances in the blend
	From 1 January 2004	$0.38143/L of biodiesel plus $0.40143/L of other substances in the blend NZ/PG/FI/ DC/LDC/ SG: $0.38143/L of biodiesel plus $0.40143/L of other substances in the blend

48 After subheading 2710.19.79 of Schedule 3

Insert:

2710.19.8	‑‑‑Blends of biodiesel and other substances (other than gasoline):
2710.19.81	‑‑‑‑In which the sulphur content of the total volume of substances in the blend that are not biodiesel does not exceed 50 parts per million	$0.38143/L of biodiesel plus $0.38143/L of other substances in the blend NZ/PG/FI/ DC/LDC/ SG: $0.38143/L of biodiesel plus $0.38143/L of other substances in the blend
2710.19.82	‑‑‑‑In which the sulphur content of the total volume of substances in the blend that are not biodiesel exceeds 50 parts per million	$0.38143/L of biodiesel plus $0.39143/L of other substances in the blend NZ/PG/FI/ DC/LDC/ SG: $0.38143/L of biodiesel plus $0.39143/L of other substances in the blend
	From 1 January 2004	$0.38143/L of biodiesel plus $0.40143/L of other substances in the blend NZ/PG/FI/ DC/LDC/ SG: $0.38143/L of biodiesel plus $0.40143/L of other substances in the blend

49 After subheading 2710.91.79 of Schedule 3

Insert:

2710.91.8	‑‑‑Blends of biodiesel and other substances (other than gasoline):
2710.91.81	‑‑‑‑In which the sulphur content of the total volume of substances in the blend that are not biodiesel does not exceed 50 parts per million	$0.38143/L of biodiesel plus $0.38143/L of other substances in the blend NZ/PG/FI/ DC/LDC/ SG: $0.38143/L of biodiesel plus $0.38143/L of other substances in the blend
2710.91.82	‑‑‑‑In which the sulphur content of the total volume of substances in the blend that are not biodiesel exceeds 50 parts per million	$0.38143/L of biodiesel plus $0.39143/L of other substances in the blend NZ/PG/FI/ DC/LDC/ SG: $0.38143/L of biodiesel plus $0.39143/L of other substances in the blend
	From 1 January 2004	$0.38143/L of biodiesel plus $0.40143/L of other substances in the blend NZ/PG/FI/ DC/LDC/ SG: $0.38143/L of biodiesel plus $0.40143/L of other substances in the blend

50 After subheading 2710.99.79 of Schedule 3

Insert:

2710.99.8	‑‑‑Blends of biodiesel and other substances (other than gasoline):
2710.99.81	‑‑‑‑In which the sulphur content of the total volume of substances in the blend that are not biodiesel does not exceed 50 parts per million	$0.38143/L of biodiesel plus $0.38143/L of other substances in the blend NZ/PG/FI/ DC/LDC/ SG: $0.38143/L of biodiesel plus $0.38143/L of other substances in the blend
2710.99.82	‑‑‑‑In which the sulphur content of the total volume of substances in the blend that are not biodiesel exceeds 50 parts per million	$0.38143/L of biodiesel plus $0.39143/L of other substances in the blend NZ/PG/FI/ DC/LDC/ SG: $0.38143/L of biodiesel plus $0.39143/L of other substances in the blend
	From 1 January 2004	$0.38143/L of biodiesel plus $0.40143/L of other substances in the blend NZ/PG/FI/ DC/LDC/ SG: $0.38143/L of biodiesel plus $0.40143/L of other substances in the blend

51 After Subheading Note 1 to Chapter 38 of Schedule 3

Insert:

Additional Note.

1.‑ For the purposes of this Chapter, “biodiesel” means fuel:

(a) for use in an internal combustion engine; and

(b) manufactured by chemically altering vegetable oils or animal fats (including recycled oils from these sources) to form mono‑alkyl esters.

52 After subheading 3824.90.10 of Schedule 3

Insert:

3824.90.2	‑‑‑Blends of biodiesel and other substances (other than gasoline) not being blends classified to 2710:
3824.90.21	‑‑‑‑In which the sulphur content of the total volume of substances in the blend that are not biodiesel does not exceed 50 parts per million	$0.38143/L of biodiesel plus $0.38143/L of other substances in the blend NZ/PG/FI/ DC/LDC/ SG: $0.38143/L of biodiesel plus $0.38143/L of other substances in the blend
3824.90.22	‑‑‑‑In which the sulphur content of the total volume of substances in the blend that are not biodiesel exceeds 50 parts per million	$0.38143/L of biodiesel plus $0.39143/L of other substances in the blend NZ/PG/FI/ DC/LDC/ SG: $0.38143/L of biodiesel plus $0.39143/L of other substances in the blend
	From 1 January 2004	$0.38143/L of biodiesel plus $0.40143/L of other substances in the blend NZ/PG/FI/ DC/LDC/ SG: $0.38143/L of biodiesel plus $0.40143/L of other substances in the blend

53 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
1516.10.10	11(L)
1516.20.10	11(L)
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(F)(2)
2709.00.87	11(F)(5)
2709.00.88	11(F)(4)
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)
2710.11.81	12
2710.11.82	12
2710.19.13	11(G)(3)
2710.19.17	11(G)(6)
2710.19.18	11(G)(5)
2710.19.21	11(C)(2)
2710.19.29	11(C)(1)
2710.19.33	11(B)(1)(b)
2710.19.34	11(B)(2)(b)
2710.19.37	11(B)(2)(e)
2710.19.38	11(B)(2)(d)
2710.19.40	11(A)
2710.19.50	11(D)
2710.19.73	11(I)(2)(b)
2710.19.74	11(I)(3)(b)
2710.19.79	11(I)(3)(a)
2710.19.81	12
2710.19.82	12
2710.19.91	15(A)
2710.19.92	15(C)
2710.91.13	11(G)(3)
2710.91.17	11(G)(6)
2710.91.18	11(G)(5)
2710.91.21	11(C)(2)
2710.91.29	11(C)(1)
2710.91.33	11(B)(1)(b)
2710.91.34	11(B)(2)(b)
2710.91.37	11(B)(2)(e)
2710.91.38	11(B)(2)(d)
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)
2710.91.81	12
2710.91.82	12
2710.91.91	15(A)
2710.91.92	15(C)
2710.99.13	11(G)(3)
2710.99.17	11(G)(6)
2710.99.18	11(G)(5)
2710.99.21	11(C)(2)
2710.99.29	11(C)(1)
2710.99.33	11(B)(1)(b)
2710.99.34	11(B)(2)(b)
2710.99.37	11(B)(2)(e)
2710.99.38	11(B)(2)(d)
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)
2710.99.81	12
2710.99.82	12
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)
3824.90.21	12
3824.90.22	12

Schedule 2—Further amendments of the Customs Tariff Act 1995 to commence only if the Customs Tariff Amendment Act (No. 1) 2004 commences

Part 1—Amendments relating to the amendments made by Part 1 of Schedule 1 to this Act

1 Item 44 of Part III of Schedule 4 (table)

After:

2207.10.00

2(H)

insert:

2207.20.10

11(K)

Part 2—Amendments relating to the amendments made by Part 5 of Schedule 1 to this Act

2 Column 2 of subheading 2710.11.81 of Schedule 3

After “not biodiesel”, insert “or ethanol”.

3 Column 3 of subheading 2710.11.81 of Schedule 3

After:

$0.38143/L
of biodiesel
plus

(wherever occurring), insert:

$0.38143/L
of ethanol
(if any)
plus

4 Column 2 of subheading 2710.11.82 of Schedule 3

After “not biodiesel”, insert “or ethanol”.

5 Column 3 of subheading 2710.11.82 of Schedule 3

After:

$0.38143/L
of biodiesel
plus

(wherever occurring), insert:

$0.38143/L
of ethanol
(if any)
plus

6 Column 2 of subheading 2710.19.81 of Schedule 3

After “not biodiesel”, insert “or ethanol”.

7 Column 3 of subheading 2710.19.81 of Schedule 3

After:

$0.38143/L
of biodiesel
plus

(wherever occurring), insert:

$0.38143/L
of ethanol
(if any)
plus

8 Column 2 of subheading 2710.19.82 of Schedule 3

After “not biodiesel”, insert “or ethanol”.

9 Column 3 of subheading 2710.19.82 of Schedule 3

After:

$0.38143/L
of biodiesel
plus

(wherever occurring), insert:

$0.38143/L
of ethanol
(if any)
plus

10 Column 2 of subheading 2710.91.81 of Schedule 3

After “not biodiesel”, insert “or ethanol”.

11 Column 3 of subheading 2710.91.81 of Schedule 3

After:

$0.38143/L
of biodiesel
plus

(wherever occurring), insert:

$0.38143/L
of ethanol
(if any)
plus

12 Column 2 of subheading 2710.91.82 of Schedule 3

After “not biodiesel”, insert “or ethanol”.

13 Column 3 of subheading 2710.91.82 of Schedule 3

After:

$0.38143/L
of biodiesel
plus

(wherever occurring), insert:

$0.38143/L
of ethanol
(if any)
plus

14 Column 2 of subheading 2710.99.81 of Schedule 3

After “not biodiesel”, insert “or ethanol”.

15 Column 3 of subheading 2710.99.81 of Schedule 3

After:

$0.38143/L
of biodiesel
plus

(wherever occurring), insert:

$0.38143/L
of ethanol
(if any)
plus

16 Column 2 of subheading 2710.99.82 of Schedule 3

After “not biodiesel”, insert “or ethanol”.

17 Column 3 of subheading 2710.99.82 of Schedule 3

After:

$0.38143/L
of biodiesel
plus

(wherever occurring), insert:

$0.38143/L
of ethanol
(if any)
plus

18 Column 2 of subheading 3824.90.21 of Schedule 3

After “not biodiesel”, insert “or ethanol”.

19 Column 3 of subheading 3824.90.21 of Schedule 3

After:

$0.38143/L
of biodiesel
plus

(wherever occurring), insert:

$0.38143/L
of ethanol
(if any)
plus

20 Column 2 of subheading 3824.90.22 of Schedule 3

After “not biodiesel”, insert “or ethanol”.

21 Column 3 of subheading 3824.90.22 of Schedule 3

After:

$0.38143/L
of biodiesel
plus

(wherever occurring), insert:

$0.38143/L
of ethanol
(if any)
plus

22 Item 44 of Part III of Schedule 4 (table)

After:

2207.10.00

2(H)

insert:

2207.20.10

11(K)

Schedule 3—Amendment of the Customs Tariff Amendment Act (No. 1) 2003

1 Item 25 of Schedule 3 (list)

Repeal the list, substitute the following list:

List
2207.20.10
2707.10.00
2707.20.29
2707.20.89
2707.30.29
2707.30.89
2707.50.39
2707.50.89
2710.11.69
2710.11.79
2710.19.79
2710.91.69
2710.91.79
2710.99.69
2710.99.79
2902.20.90
2902.30.90
2902.41.90
2902.42.90
2902.43.90
2902.44.90
3817.00.19

2 Items 27 and 29 of Schedule 3

Repeal the items.

[Minister’s second reading speech made in—

House of Representatives on 1 April 2004

Senate on 15 June 2004]

(46/04)

Overview

The Customs Tariff Amendment (Fuels) Act 2004 was enacted by the Parliament of Australia to address gaps and problems in the existing customs duty rates for various fuels, particularly diesel and aviation fuels, and to introduce new rates for biodiesel. This Act amends the Customs Tariff Act 1995 to set different customs duty rates based on the sulphur content of diesel and other fuels, increase the duty rates on aviation fuels, and introduce a duty rate for biodiesel. The Act also includes provisions for further amendments to the customs duty rates, contingent on the commencement of other related legislation. The policy objective of this Act is to align Australia's customs duty rates with environmental standards and to provide a framework for the taxation of different types of fuels based on their environmental impact.

Scope and Application

The Customs Tariff Amendment (Fuels) Act 2004 is a Commonwealth statute that amends the Customs Tariff Act 1995 to adjust customs duty rates for various fuels based on their sulphur content. This includes different rates for diesel and other fuels, increased rates for aviation fuels, and introduces rates for biodiesel. The Act applies to fuel imports and the entities responsible for their importation. It is effective nationwide, as it pertains to the Commonwealth's customs tariff system. The Act does not specify exclusions or thresholds but instead provides detailed amendments to the Customs Tariff Act 1995. Certain provisions within the Act commence on specified dates, with others contingent on the commencement of related legislation, such as the Customs Tariff Amendment Act (No. 1) 2004. The Act itself does not create subordinate instruments but relies on the detailed amendments listed within its schedules to effect changes to the Customs Tariff Act 1995.

Key Provisions

The Customs Tariff Amendment (Fuels) Act 2004 amends the Customs Tariff Act 1995 to adjust customs duty rates for diesel, other fuels, and aviation fuels, based on their sulphur content, and to establish a duty rate for biodiesel. The Act introduces differentiated customs duty rates for diesel and other fuels, with higher rates for fuels containing more than 50 parts per million of sulphur. It also increases the customs duty rate on aviation fuels and introduces a customs duty rate for biodiesel. These changes are reflected in the amendments to the subheadings and rates of duty in Schedule 3 of the Customs Tariff Act 1995. Additionally, the Act makes further amendments to the Customs Tariff Act 1995 contingent on the commencement of the Customs Tariff Amendment Act (No. 1) 2004, and amends the Customs Tariff Amendment Act (No. 1) 2003. The Customs Tariff Amendment (Fuels) Act 2004 imposes specific obligations on importers and exporters of fuels and biodiesel, requiring them to comply with the new customs duty rates set out in the amended Customs Tariff Act 1995. Importers and exporters must accurately declare the sulphur content of their fuel products and ensure that the appropriate duty rates are applied at the time of importation. This includes providing detailed documentation and information to support their declarations, ensuring that they meet the requirements of the amended legislation. Failure to comply with the customs duty rates and declaration requirements set out in the Customs Tariff Amendment (Fuels) Act 2004 may result in civil or criminal penalties. The Act does not specify maximum penalties for breaches, but non-compliance with customs regulations generally may result in fines, seizure of goods, and potential criminal charges in cases of intentional or reckless disregard of the law. The Australian Customs and Border Protection Service is responsible for enforcing the provisions of the Act and may take appropriate action against those who fail to comply with the customs duty rates and declaration requirements.

Area of Law: Taxation Law
Instrument: Act
Concepts: Commencement Provisions; Regulatory Standards; Reporting & Disclosure Obligations; Enforcement Powers; Licensing & Registration

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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