Customs Tariff Amendment (Incorporation of Proposal and Other Measures) Act 2017

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Legislation au C2017A00082 In force Act

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Customs Tariff Amendment (Incorporation of Proposal and Other Measures) Act 2017

 

No. 82, 2017

 

 

 

 

 

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

 

 

Contents

1 Short title

2 Commencement

3 Schedules

Schedule 1—Incorporation of Proposal

Customs Tariff Act 1995

Schedule 2—Other amendments

Part 1—Machining centres

Customs Tariff Act 1995

Part 2—Paraquat dichloride

Customs Tariff Act 1995

Part 3—Automotive service providers

Customs Tariff Act 1995

Part 4—Used or second‑hand vehicles

Customs Tariff Act 1995

Part 5—Technical amendments

Customs Tariff Act 1995

 

 

 

Customs Tariff Amendment (Incorporation of Proposal and Other Measures) Act 2017

No. 82, 2017

 

 

 

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

[Assented to 16 August 2017]

The Parliament of Australia enacts:

1  Short title

  This Act is the Customs Tariff Amendment (Incorporation of Proposal and Other Measures) Act 2017.

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

Provisions

Commencement

Date/Details

1.  Sections 1 to 3 and anything in this Act not elsewhere covered by this table

The day this Act receives the Royal Assent.

16 August 2017

2.  Schedule 1

Immediately after the commencement of Schedule 1 to the Customs Tariff Amendment (2017 Harmonized System Changes) Act 2016.

1 January 2017

3.  Schedule 2, Parts 1 and 2

The 28th day after this Act receives the Royal Assent.

13 September 2017

4.  Schedule 2, Part 3

1 January 2017.

1 January 2017

5.  Schedule 2, Part 4

1 January 2018.

1 January 2018

6.  Schedule 2, Part 5

The 28th day after this Act receives the Royal Assent.

13 September 2017

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

 (2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

3  Schedules

  Legislation 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—Incorporation of Proposal

 

Customs Tariff Act 1995

1  Schedule 3 (subheading 6907.30.10)

Repeal the subheading, substitute:

6907.30.10

‑‑‑Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm

Free

2  Application provision

The amendment made by this Schedule applies in relation to:

 (a) goods imported into Australia on or after 1 January 2017; and

 (b) goods imported into Australia before 1 January 2017, where the time for working out the rate of import duty on the goods had not occurred before 1 January 2017.

Schedule 2—Other amendments

Part 1—Machining centres

Customs Tariff Act 1995

1  Schedule 3 (subheadings 8465.20.10 to 8465.20.60)

Repeal the subheadings, substitute:

8465.20.70

‑‑‑Machining centres that perform 2 or more of the following:

 (a) bending;

 (b) assembling;

 (c) drilling;

 (d) morticing;

 (e) splitting;

 (f) slicing;

 (g) paring

Free

8465.20.80

‑‑‑Machining centres that perform 2 or more of the following:

 (a) sawing;

 (b) planing;

 (c) milling;

 (d) moulding (by cutting);

 (e) grinding;

 (f) sanding;

 (g) polishing

5%

2  Application provision

The amendment made by this Part applies in relation to:

 (a) goods imported into Australia on or after the commencement of this Part; and

 (b) goods imported into Australia before the commencement of this Part, where the time for working out the rate of import duty on the goods had not occurred before the commencement of this Part.

Part 2—Paraquat dichloride

Customs Tariff Act 1995

3  Schedule 3 (Chapter 29, the title “Additional Notes.”)

Repeal the title, substitute:

Additional Note.

4  Schedule 3 (Chapter 29, Additional Note 2)

Repeal the Additional Note.

5  Schedule 3 (subheading 3808.93.00)

Repeal the subheading, substitute:

3808.93

‑‑Herbicides, anti‑sprouting products and plant‑growth regulators:

 

3808.93.10

‑‑‑Paraquat dichloride with added emetic but not further prepared

Free
 

3808.93.90

‑‑‑Other

5%

6  Application provision

The amendments made by this Part apply in relation to:

 (a) goods imported into Australia on or after the commencement of this Part; and

 (b) goods imported into Australia before the commencement of this Part, where the time for working out the rate of import duty on the goods had not occurred before the commencement of this Part.

Part 3—Automotive service providers

Customs Tariff Act 1995

7  Schedule 4 (table item 39, column headed “Description of goods”, paragraph (b))

After “motor vehicle producers”, insert “, or automotive service providers,”.

8  Application provision

The amendment made by this Part applies in relation to:

 (a) goods imported into Australia on or after 1 January 2017; and

 (b) goods imported into Australia before 1 January 2017, where the time for working out the rate of import duty on the goods had not occurred before 1 January 2017.

Part 4—Used or second‑hand vehicles

Customs Tariff Act 1995

9  Schedule 3 (subheading 8703.21.11, the description of goods in column 2)

Omit “secondhand”, substitute “second‑hand”.

10  Schedule 3 (subheading 8703.21.11, the rates of duty in column 3)

Repeal the rates of duty, substitute:

5%
CA:Free

11  Schedule 3 (subheading 8703.22.11, the description of goods in column 2)

Omit “secondhand”, substitute “second‑hand”.

12  Schedule 3 (subheading 8703.22.11, the rates of duty in column 3)

Repeal the rates of duty, substitute:

5%
CA:Free

13  Schedule 3 (subheading 8703.23.11, the description of goods in column 2)

Omit “secondhand”, substitute “second‑hand”.

14  Schedule 3 (subheading 8703.23.11, the rates of duty in column 3)

Repeal the rates of duty, substitute:

5%
CA:Free

15  Schedule 3 (subheading 8703.24.11, the description of goods in column 2)

Omit “secondhand”, substitute “second‑hand”.

16  Schedule 3 (subheading 8703.24.11, the rates of duty in column 3)

Repeal the rates of duty, substitute:

5%
CA:Free

17  Schedule 3 (subheading 8703.31.11, the description of goods in column 2)

Omit “secondhand”, substitute “second‑hand”.

18  Schedule 3 (subheading 8703.31.11, the rates of duty in column 3)

Repeal the rates of duty, substitute:

5%
CA:Free

19  Schedule 3 (subheading 8703.32.11, the description of goods in column 2)

Omit “secondhand”, substitute “second‑hand”.

20  Schedule 3 (subheading 8703.32.11, the rates of duty in column 3)

Repeal the rates of duty, substitute:

5%
CA:Free

21  Schedule 3 (subheading 8703.33.11, the description of goods in column 2)

Omit “secondhand”, substitute “second‑hand”.

22  Schedule 3 (subheading 8703.33.11, the rates of duty in column 3)

Repeal the rates of duty, substitute:

5%
CA:Free

23  Schedule 3 (subheading 8703.40.11, the description of goods in column 2)

Omit “secondhand”, substitute “second‑hand”.

24  Schedule 3 (subheading 8703.40.11, the rates of duty in column 3)

Repeal the rates of duty, substitute:

5%
CA:Free

25  Schedule 3 (subheading 8703.50.11, the description of goods in column 2)

Omit “secondhand”, substitute “second‑hand”.

26  Schedule 3 (subheading 8703.50.11, the rates of duty in column 3)

Repeal the rates of duty, substitute:

5%
CA:Free

27  Schedule 3 (subheading 8703.60.11, the description of goods in column 2)

Omit “secondhand”, substitute “second‑hand”.

28  Schedule 3 (subheading 8703.60.11, the rates of duty in column 3)

Repeal the rates of duty, substitute:

5%
CA:Free

29  Schedule 3 (subheading 8703.70.11, the description of goods in column 2)

Omit “secondhand”, substitute “second‑hand”.

30  Schedule 3 (subheading 8703.70.11, the rates of duty in column 3)

Repeal the rates of duty, substitute:

5%
CA:Free

31  Schedule 3 (subheading 8703.80.11, the description of goods in column 2)

Omit “secondhand”, substitute “second‑hand”.

32  Schedule 3 (subheading 8703.80.11, the rates of duty in column 3)

Repeal the rates of duty, substitute:

5%
CA:Free

33  Schedule 3 (subheading 8703.90.11, the description of goods in column 2)

Omit “secondhand”, substitute “second‑hand”.

34  Schedule 3 (subheading 8703.90.11, the rates of duty in column 3)

Repeal the rates of duty, substitute:

5%
CA:Free

35  Schedule 5 (table items 935, 937, 939, 941, 943, 945, 947 and 948A to 949)

Repeal the items.

36  Schedule 11 (table items 620, 624, 627, 628, 632, 636, 640 and 642A to 643)

Repeal the items.

37  Application provision

The amendments made by this Part apply in relation to:

 (a) goods imported into Australia on or after the commencement of this Part; and

 (b) goods imported into Australia before the commencement of this Part, where the time for working out the rate of import duty on the goods had not occurred before the commencement of this Part.

Part 5—Technical amendments

Customs Tariff Act 1995

38  Schedule 3 (subheading 4105.30.00, the description of goods in column 2)

Repeal the description, substitute:

 

‑In the dry state (crust)

 

39  Schedule 3 (subheading 5212.2, the description of goods in column 2)

Repeal the description, substitute:

 

‑Weighing more than 200 g/m2:

 

 

 

 

 

[Minister’s second reading speech made in—

House of Representatives on 21 June 2017

Senate on 9 August 2017]

 

(134/17)

 

Overview

The Customs Tariff Amendment (Incorporation of Proposal and Other Measures) Act 2017 was enacted by the Parliament of Australia on 16 August 2017. This Act amends the Customs Tariff Act 1995 to incorporate a proposal for changes in the harmonised system of tariff classification, and to make various other amendments related to the tariff treatment of specific goods. The primary objective of the Act is to ensure that the Customs Tariff Act 1995 remains aligned with international standards and to address specific issues identified in the importation of certain goods, including machining centres, paraquat dichloride, automotive service providers, and used or second-hand vehicles. The amendments cater to both goods imported after the Act's commencement and those imported prior, where the duty assessment had not been finalised before the Act took effect. The Customs Tariff Amendment (Incorporation of Proposal and Other Measures) Act 2017 provides a comprehensive update to the tariff classifications and duties applicable to a range of imported goods, ensuring that the Australian customs system reflects the most current international standards and practices. This Act aims to facilitate smoother trade operations by providing clarity and consistency in tariff applications, ultimately supporting economic efficiency and regulatory compliance for importers and customs authorities.

Scope and Application

The Customs Tariff Amendment (Incorporation of Proposal and Other Measures) Act 2017 applies to the importation of goods into Australia, with specific amendments made to various subheadings and schedules of the Customs Tariff Act 1995. The Act modifies tariff classifications and duties for several categories of goods, including machining centres, herbicides, automotive service providers, and used or second-hand vehicles. It also introduces technical amendments to certain tariff descriptions. The changes apply to goods imported into Australia on or after the specified commencement dates outlined in the Act, as well as to those imported before the commencement dates where the time for calculating import duty had not yet occurred. Notably, the Act does not create any exclusions or exemptions, but it does clarify and refine the tariff classifications and duties applicable to the affected goods. The Act may be further extended or restricted through subordinate instruments, although such provisions are not detailed in the text provided.

Key Provisions

The Customs Tariff Amendment (Incorporation of Proposal and Other Measures) Act 2017 (C2017A00082) amends the Customs Tariff Act 1995 by incorporating certain tariff changes and other measures. This Act is structured into several parts, each addressing specific tariff adjustments. For instance, Schedule 1 (section 1) repeals a subheading under Schedule 3 and substitutes it with a new definition for tiles, cubes, and similar articles, effective from 1 January 2017. Similarly, Schedule 2, Part 1 (section 1) updates the tariff classification for machining centres that perform multiple functions, with new subheadings introduced effective from 13 September 2017. The Act also addresses the classification and duties for paraquat dichloride (Schedule 2, Part 2), automotive service providers (Schedule 2, Part 3), and used or second-hand vehicles (Schedule 2, Part 4), with changes taking effect from various dates as specified. The Customs Tariff Amendment Act imposes specific obligations on importers and customs officials. Importers must ensure that their goods are correctly classified according to the new tariff provisions, particularly regarding the new subheadings for machining centres, tiles, and herbicides. Customs officials are required to apply the updated tariff classifications when assessing import duties. These obligations are detailed in the application provisions of each part of Schedule 2, ensuring that the amendments apply to goods imported both before and after the commencement dates specified. The Act does not explicitly state any offences, penalties, or consequences for non-compliance. However, failure to comply with the amended tariff classifications could result in incorrect import duty assessments, potentially leading to fines, penalties, or legal actions under the Customs Tariff Act 1995. Importers may face financial liabilities if they underpay duties due to incorrect classifications, and customs officials may enforce penalties for non-compliance with tariff regulations.

Legal classification tags

Area of Law
Customs & Excise Law
Instrument
Act
Concepts
Commencement Provisions
Repeal & Amendment
Customs Tariff

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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.