Customs Tariff Amendment (Incorporation of Proposals) Act 2007
No. 2, 2007
An Act to amend the Customs Tariff Act 1995, and for related purposes
Contents
1 Short title
2 Commencement
3 Schedule(s)
Schedule 1—Incorporating Customs Tariff Proposal (No. 4) 2005
Customs Tariff Act 1995
Schedule 2—Incorporating Customs Tariff Proposal (No. 1) 2006
Customs Tariff Act 1995
Customs Tariff Amendment (Incorporation of Proposals) Act 2007
No. 2, 2007
An Act to amend the Customs Tariff Act 1995, and for related purposes
[Assented to 19 February 2007]
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the Customs Tariff Amendment (Incorporation of Proposals) Act 2007.
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. | 19 February 2007 |
2. Schedule 1 | 11 May 2005. | 11 May 2005 |
3. Schedule 2 | 1 July 2006. | 1 July 2006 |
Note: This table relates only to the provisions of this Act as originally passed by both Houses of 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Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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—Incorporating Customs Tariff Proposal (No. 4) 2005
Customs Tariff Act 1995
1 Schedule 4 (item 47, the rates of duty in column 3)
Repeal the rates of duty, substitute:
2 Application
The amendment made by item 1 of this Schedule applies in relation to:
(a) goods imported into Australia on or after 11 May 2005; and
(b) goods imported into Australia before 11 May 2005, where the time for working out the rate of import duty on the goods had not occurred before 11 May 2005.
Schedule 2—Incorporating Customs Tariff Proposal (No. 1) 2006
Customs Tariff Act 1995
1 Schedule 4 (item 31, the description of goods in column 2)
Omit “repair or maintenance”, substitute “repair, maintenance or modification”.
2 Schedule 4 (item 71)
Repeal the item, substitute:
71 | Goods, including machinery, equipment, or their components, as prescribed by by‑law: (A) that are entered for home consumption on or after 1 July 2002, and are 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; or | Free |
| (B) that are imported into Australia, and entered for home consumption, on or after 1 July 2006, and are for use in either of the following industries: (i) power supply; (ii) water supply |
|
3 Application—item 1
The amendment made by item 1 of this Schedule applies in relation to goods entered for home consumption on or after 1 July 2006.
4 Transitional
(1) This item applies to a determination:
(a) that was made under subsection 273(1) of the Customs Act 1901 for the purposes of item 71 of Schedule 4 to the Customs Tariff Act 1995; and
(b) that was in force immediately before the commencement of this item.
(2) The determination has effect after the commencement of this item as if it were a determination made for the purposes of item 71 of that Schedule after that commencement.
[Minister’s second reading speech made in—
House of Representatives on 29 November 2006
Senate on 6 February 2007]
Overview
The Customs Tariff Amendment (Incorporation of Proposals) Act 2007 was enacted by the Parliament of Australia to amend the Customs Tariff Act 1995, effectively incorporating two customs tariff proposals. The act was assented to on 19 February 2007 and addresses specific gaps in the existing tariff structure by updating and refining the duties and descriptions applicable to certain imported goods. The primary objective of this legislation is to align Australia's customs tariffs with evolving trade practices and economic needs by incorporating the Customs Tariff Proposal (No. 4) 2005 and Customs Tariff Proposal (No. 1) 2006. These amendments ensure that the duties on imported goods are accurately reflected and appropriately categorised, facilitating smoother trade processes and better regulation of imported goods within Australia.
Scope and Application
The Customs Tariff Amendment (Incorporation of Proposals) Act 2007 is an Australian federal statute designed to amend the Customs Tariff Act 1995 by incorporating specific proposals related to tariff rates and descriptions of goods. This Act applies to the goods imported into Australia and the rates of duty imposed on these goods. The amendments introduced by this Act affect the tariff rates and descriptions specified in Schedule 4 of the Customs Tariff Act 1995. The changes are applicable to goods imported on or after specified dates, with certain transitional provisions allowing for the continuation of previously determined rates under certain conditions. The Act applies across the Commonwealth of Australia, impacting various industries that rely on imported goods, including mining, resource processing, agriculture, food processing, food packaging, manufacturing, gas supply, power supply, and water supply. There are no specific exclusions, exemptions, or thresholds mentioned in the Act itself, although the detailed implementation and enforcement might be governed by subordinate instruments or regulations. The Act’s provisions are effective from the dates specified in the schedule, with sections 1 to 3 and unspecified provisions taking effect on the date of Royal Assent, 19 February 2007, while the specific tariff changes in Schedules 1 and 2 apply from 11 May 2005 and 1 July 2006 respectively.
Key Provisions
The Customs Tariff Amendment (Incorporation of Proposals) Act 2007 (Act) makes significant amendments to the Customs Tariff Act 1995. The Act introduces changes to the tariff rates and descriptions of goods, which are detailed in Schedules 1 and 2. Specifically, Schedule 1 incorporates Customs Tariff Proposal (No. 4) 2005, which repeals certain rates of duty and substitutes new ones. The changes to duty rates apply to goods imported on or after 11 May 2005 and to those imported before this date where the duty rate had not yet been determined. Schedule 2 incorporates Customs Tariff Proposal (No. 1) 2006, which modifies the description of goods and introduces new tariff items. These changes apply to goods entered for home consumption on or after 1 July 2006 and include the addition of new tariff items for goods used in specified industries.
The Act imposes obligations on various parties, including importers, customs officers, and the Australian Government. Importers must declare the correct tariff classification of goods to avoid any misapplication of duty rates. Customs officers are responsible for applying the updated tariff rates and descriptions as per the Act. The Australian Government is tasked with ensuring that the amended tariff rates and descriptions are accurately reflected in customs documentation and systems. The transitional provisions in Schedule 2 ensure that any existing determinations under the Customs Act 1901 continue to apply post-amendment, maintaining legal certainty for ongoing transactions.
The Act does not explicitly detail offences or penalties for non-compliance with its provisions. However, breaches of the Customs Tariff Act 1995, which the Act amends, may lead to civil or criminal penalties. For example, under the Customs Act 1901, individuals or entities may face fines and imprisonment for knowingly or recklessly providing false information in customs declarations. The maximum penalties for these offences can vary, with fines up to $22,000 and imprisonment for up to five years for serious offences. The specific penalties depend on the nature and extent of the breach, as well as any aggravating factors present in the case.