Customs Tariff Amendment (Incorporation of Proposals) Act 2009

Administered by Department of Home Affairs

Legislation au C2009A00128 In force Act

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Customs Tariff Amendment (Incorporation of Proposals) Act 2009

 

No. 128, 2009

 

 

 

 

 

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. 1) 2009

Customs Tariff Act 1995

Schedule 2—Incorporating Customs Tariff Proposal (No. 2) 2009

Customs Tariff Act 1995

Schedule 3—Incorporating Customs Tariff Proposal (No. 4) 2009

Customs Tariff Act 1995

 

 

 

Customs Tariff Amendment (Incorporation of Proposals) Act 2009

No. 128, 2009

 

 

 

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

[Assented to 10 December 2009]

The Parliament of Australia enacts:

1  Short title

  This Act may be cited as the Customs Tariff Amendment (Incorporation of Proposals) Act 2009.

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 this Act receives the Royal Assent.

10 December 2009

2.  Schedule 1

1 January 2009.

1 January 2009

3.  Schedule 2

Immediately after the commencement of Schedule 1 to the Customs Tariff Amendment (Australia‑Chile Free Trade Agreement Implementation) Act 2008.

6 March 2009

4.  Schedule 3

Immediately after the commencement of Schedules 2 and 3 to the Customs Tariff Amendment (2009 Measures No. 1) Act 2009.

28 August 2009

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  Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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. 1) 2009

 

Customs Tariff Act 1995

1  Schedule 4 (after item 41G)

Insert:

41H

Goods, as prescribed by by‑law, that are imported into Australia, and entered for home consumption, on or after 1 January 2009, being goods that are for use in the testing, quality control, manufacturing evaluation or engineering development of:

(a) motor vehicles designed or engineered, or in the process of being designed or engineered, in Australia by motor vehicle producers registered under the Automotive Competitiveness and Investment Scheme, set out in the ACIS Administration Act 1999; or

(b) components for inclusion in such motor vehicles

Free


Schedule 2—Incorporating Customs Tariff Proposal (No. 2) 2009

 

Customs Tariff Act 1995

1  Schedule 7 (cell at table item 3, column 3)

Repeal the cell, substitute:

$69.16/L of alcohol

2  Schedule 7 (cell at table item 4, column 3)

Repeal the cell, substitute:

$69.16/L of alcohol

3  Schedule 7 (cell at table item 5, column 3)

Repeal the cell, substitute:

$35.03/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

4  Schedule 7 (cell at table item 6, column 3)

Repeal the cell, substitute:

$40.82/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

5  Schedule 7 (cell at table item 7, column 3)

Repeal the cell, substitute:

$40.82/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

6  Schedule 7 (cell at table item 8, column 3)

Repeal the cell, substitute:

$6.99/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

7  Schedule 7 (cell at table item 9, column 3)

Repeal the cell, substitute:

$21.96/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

8  Schedule 7 (cell at table item 10, column 3)

Repeal the cell, substitute:

$28.74/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

9  Schedule 7 (cell at table item 11, column 3)

Repeal the cell, substitute:

$69.16/L of alcohol

10  Schedule 7 (cell at table item 12, column 3)

Repeal the cell, substitute:

$69.16/L of alcohol

11  Schedule 7 (cell at table item 13, column 3)

Repeal the cell, substitute:

$69.16/L of alcohol

12  Schedule 7 (cell at table item 14, column 3)

Repeal the cell, substitute:

$69.16/L of alcohol

13  Schedule 7 (cell at table item 15, column 3)

Repeal the cell, substitute:

$69.16/L of alcohol

14  Schedule 7 (cell at table item 16, column 3)

Repeal the cell, substitute:

$69.16/L of alcohol

15  Schedule 7 (cell at table item 17, column 3)

Repeal the cell, substitute:

$69.16/L of alcohol

16  Schedule 7 (cell at table item 18, column 3)

Repeal the cell, substitute:

$69.16/L of alcohol

17  Schedule 7 (cell at table item 19, column 3)

Repeal the cell, substitute:

$69.16/L of alcohol

18  Schedule 7 (cell at table item 20, column 3)

Repeal the cell, substitute:

$69.16/L of alcohol

19  Schedule 7 (cell at table item 21, column 3)

Repeal the cell, substitute:

$69.16/L of alcohol

20  Schedule 7 (cell at table item 22, column 3)

Repeal the cell, substitute:

$69.16/L of alcohol

21  Schedule 7 (cell at table item 23, column 3)

Repeal the cell, substitute:

$69.16/L of alcohol

22  Schedule 7 (cell at table item 24, column 3)

Repeal the cell, substitute:

$69.16/L of alcohol

23  Schedule 7 (cell at table item 25, column 3)

Repeal the cell, substitute:

$69.16/L of alcohol

24  Schedule 7 (cell at table item 26, column 3)

Repeal the cell, substitute:

$69.16/L of alcohol

25  Schedule 7 (cell at table item 27, column 3)

Repeal the cell, substitute:

$35.03/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

26  Schedule 7 (cell at table item 28, column 3)

Repeal the cell, substitute:

$40.82/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

27  Schedule 7 (cell at table item 29, column 3)

Repeal the cell, substitute:

$40.82/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

28  Schedule 7 (cell at table item 30, column 3)

Repeal the cell, substitute:

$6.99/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

29  Schedule 7 (cell at table item 31, column 3)

Repeal the cell, substitute:

$21.96/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

30  Schedule 7 (cell at table item 32, column 3)

Repeal the cell, substitute:

$28.74/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

31  Schedule 7 (cell at table item 33, column 3)

Repeal the cell, substitute:

$69.16/L of alcohol

32  Schedule 7 (cell at table item 34, column 3)

Repeal the cell, substitute:

$69.16/L of alcohol

33  Schedule 7 (cell at table item 35, column 3)

Repeal the cell, substitute:

$69.16/L of alcohol

34  Schedule 7 (cell at table item 37, column 3)

Repeal the cell, substitute:

$64.57/L of alcohol

35  Schedule 7 (cell at table item 38, column 3)

Repeal the cell, substitute:

$69.16/L of alcohol

36  Schedule 7 (cell at table item 39, column 3)

Repeal the cell, substitute:

$69.16/L of alcohol

37  Schedule 7 (cell at table item 40, column 3)

Repeal the cell, substitute:

$69.16/L of alcohol

38  Schedule 7 (cell at table item 41, column 3)

Repeal the cell, substitute:

$69.16/L of alcohol

39  Schedule 7 (cell at table item 42, column 3)

Repeal the cell, substitute:

$69.16/L of alcohol

40  Schedule 7 (cell at table item 43, column 3)

Repeal the cell, substitute:

$69.16/L of alcohol

41  Schedule 7 (cell at table item 44, column 3)

Repeal the cell, substitute:

$69.16/L of alcohol

42  Schedule 7 (cell at table item 45, column 3)

Repeal the cell, substitute:

$69.16/L of alcohol

43  Schedule 7 (cell at table item 46, column 3)

Repeal the cell, substitute:

$321.00/kg

44  Schedule 7 (cell at table item 47, column 3)

Repeal the cell, substitute:

$321.00/kg of tobacco content

45  Schedule 7 (cell at table item 48, column 3)

Repeal the cell, substitute:

$321.00/kg of tobacco content

46  Schedule 7 (cell at table item 49, column 3)

Repeal the cell, substitute:

$0.25679/stick

47  Schedule 7 (cell at table item 50, column 3)

Repeal the cell, substitute:

$321.00/kg of tobacco content

48  Schedule 7 (cell at table item 51, column 3)

Repeal the cell, substitute:

$0.25679/stick

49  Schedule 7 (cell at table item 52, column 3)

Repeal the cell, substitute:

$321.00/kg of tobacco content

50  Schedule 7 (cell at table item 53, column 3)

Repeal the cell, substitute:

$0.25679/stick

51  Schedule 7 (cell at table item 54, column 3)

Repeal the cell, substitute:

$321.00/kg of tobacco content

52  Schedule 7 (cell at table item 55, column 3)

Repeal the cell, substitute:

$321.00/kg of tobacco content

53  Schedule 7 (cell at table item 56, column 3)

Repeal the cell, substitute:

$321.00/kg of tobacco content

54  Application

The amendments made by this Schedule apply in relation to:

 (a) goods imported into Australia on or after 6 March 2009; and

 (b) goods imported into Australia before 6 March 2009, where the time for working out the rate of import duty on the goods had not occurred before 6 March 2009.


Schedule 3—Incorporating Customs Tariff Proposal (No. 4) 2009

 

Customs Tariff Act 1995

1  Schedule 3 (subheading 2203.00.91, the rates of duty in column 3)

Repeal the rates of duty, substitute:

 

 

$69.57/L of
alcohol
NZ/PG/FI/DC/
LDC/SG:
$69.57/L of
alcohol

2  Schedule 3 (subheading 2203.00.99, the rates of duty in column 3)

Repeal the rates of duty, substitute:

 

 

$69.57/L of
alcohol
NZ/PG/FI/DC/
LDC/SG:
$69.57/L of
alcohol

3  Schedule 3 (subheading 2206.00.13, the rates of duty in column 3)

Repeal the rates of duty, substitute:

 

 

$69.57/L of
alcohol
NZ/PG/FI/DC/
LDC/SG:
$69.57/L of
alcohol

4  Schedule 3 (subheading 2206.00.14, the rates of duty in column 3)

Repeal the rates of duty, substitute:

 

 

$69.57/L of
alcohol
NZ/PG/FI/DC/
LDC/SG:
$69.57/L of
alcohol

5  Schedule 3 (subheading 2206.00.21, the rates of duty in column 3)

Repeal the rates of duty, substitute:

 

 

5%, and
$69.57/L of
alcohol
DCS:4%, and
$69.57/L of
alcohol
DCT:5%, and
$69.57/L of
alcohol
NZ/PG/FI/DC/
LDC/SG:
$69.57/L of
alcohol

6  Schedule 3 (subheading 2206.00.22, the rates of duty in column 3)

Repeal the rates of duty, substitute:

 

 

5%, and
$69.57/L of
alcohol
DCS:4%, and
$69.57/L of
alcohol
DCT:5%, and
$69.57/L of
alcohol
NZ/PG/FI/DC/
LDC/SG:
$69.57/L of
alcohol

7  Schedule 3 (subheading 2206.00.23, the rates of duty in column 3)

Repeal the rates of duty, substitute:

 

 

5%, and
$69.57/L of
alcohol
DCS:3%, and
$69.57/L of
alcohol
NZ/PG/FI/DC/
LDC/SG:
$69.57/L of
alcohol

8  Schedule 3 (subheading 2206.00.24, the rates of duty in column 3)

Repeal the rates of duty, substitute:

 

 

5%, and
$69.57/L of
alcohol
DCS:3%, and
$69.57/L of
alcohol
NZ/PG/FI/DC/
LDC/SG:
$69.57/L of
alcohol

9  Schedule 5 (cell at table item 8A, column 3)

Repeal the cell, substitute:

$69.57/L of alcohol

10  Schedule 5 (cell at table item 8B, column 3)

Repeal the cell, substitute:

$69.57/L of alcohol

11  Schedule 5 (cell at table item 20A, column 3)

Repeal the cell, substitute:

$69.57/L of alcohol

12  Schedule 5 (cell at table item 20B, column 3)

Repeal the cell, substitute:

$69.57/L of alcohol

13  Schedule 5 (cell at table item 20C, column 3)

Repeal the cell, substitute:

$69.57/L of alcohol

14  Schedule 5 (cell at table item 20D, column 3)

Repeal the cell, substitute:

$69.57/L of alcohol

15  Schedule 5 (cell at table item 20E, column 3)

Repeal the cell, substitute:

$69.57/L of alcohol

16  Schedule 5 (cell at table item 20F, column 3)

Repeal the cell, substitute:

$69.57/L of alcohol

17  Schedule 6 (cell at table item 11A, column 3)

Repeal the cell, substitute:

$69.57/L of alcohol

18  Schedule 6 (cell at table item 11B, column 3)

Repeal the cell, substitute:

$69.57/L of alcohol

19  Schedule 6 (cell at table item 23A, column 3)

Repeal the cell, substitute:

$69.57/L of alcohol

20  Schedule 6 (cell at table item 23B, column 3)

Repeal the cell, substitute:

$69.57/L of alcohol

21  Schedule 6 (cell at table item 23C, column 3)

Repeal the cell, substitute:

$69.57/L of alcohol

22  Schedule 6 (cell at table item 23D, column 3)

Repeal the cell, substitute:

$69.57/L of alcohol

23  Schedule 6 (cell at table item 23E, column 3)

Repeal the cell, substitute:

$69.57/L of alcohol

24  Schedule 6 (cell at table item 23F, column 3)

Repeal the cell, substitute:

$69.57/L of alcohol

25  Schedule 7 (cell at table item 10A, column 3)

Repeal the cell, substitute:

$69.57/L of alcohol

26  Schedule 7 (cell at table item 10B, column 3)

Repeal the cell, substitute:

$69.57/L of alcohol

27  Schedule 7 (cell at table item 22A, column 3)

Repeal the cell, substitute:

$69.57/L of alcohol

28  Schedule 7 (cell at table item 22B, column 3)

Repeal the cell, substitute:

$69.57/L of alcohol

29  Schedule 7 (cell at table item 22C, column 3)

Repeal the cell, substitute:

$69.57/L of alcohol

30  Schedule 7 (cell at table item 22D, column 3)

Repeal the cell, substitute:

$69.57/L of alcohol

31  Schedule 7 (cell at table item 22E, column 3)

Repeal the cell, substitute:

$69.57/L of alcohol

32  Schedule 7 (cell at table item 22F, column 3)

Repeal the cell, substitute:

$69.57/L of alcohol

33  Application

The amendments made by this Schedule apply in relation to:

 (a) goods imported into Australia on or after 28 August 2009; and

 (b) goods imported into Australia before 28 August 2009, where the time for working out the rate of import duty on the goods had not occurred before 28 August 2009.

 

 

 

 

 

[Minister’s second reading speech made in—

House of Representatives on 22 October 2009

Senate on 24 November 2009]

(204/09)

 

Overview

The Customs Tariff Amendment (Incorporation of Proposals) Act 2009, enacted by the Parliament of Australia and assented to on 10 December 2009, amends the Customs Tariff Act 1995 to incorporate several tariff proposals. This Act addresses gaps and updates in tariff rates and classifications to ensure the Customs Tariff Act 1995 remains aligned with Australia's trade obligations and economic policies. The primary objective of this legislation is to streamline and modernise the customs tariff framework, ensuring it reflects current trade practices and agreements. The amendments introduced by this Act affect the duty rates on various goods, including alcohol and tobacco products, and are designed to take effect on specific dates to align with other legislative changes and international trade commitments.

Scope and Application

The Customs Tariff Amendment (Incorporation of Proposals) Act 2009 is a Commonwealth Act that amends the Customs Tariff Act 1995 to incorporate various tariff proposals into the Australian customs tariff. This Act applies to goods imported into Australia, specifically those entering for home consumption, with different commencement dates for different schedules depending on the nature of the amendments. Schedule 1 applies to goods imported on or after 1 January 2009, Schedule 2 applies to goods imported immediately after the commencement of the Customs Tariff Amendment (Australia-Chile Free Trade Agreement Implementation) Act 2008, which was on 6 March 2009, and Schedule 3 applies to goods imported on or after 28 August 2009. The Act also retroactively applies to goods imported before the respective commencement dates if the time for determining the rate of duty had not elapsed by those dates. The Act does not specify any exclusions or exemptions, and its application is potentially extended or restricted through subordinate instruments, such as regulations or by-laws, as indicated in the specific tariff rate substitutions and additions.

Key Provisions

The Customs Tariff Amendment (Incorporation of Proposals) Act 2009 (the Act) amends the Customs Tariff Act 1995 by incorporating three Customs Tariff Proposals, which are detailed in the schedules of the Act. The Act's provisions are structured to amend the Customs Tariff Act 1995 by updating and replacing certain tariff rates and categories for imported goods. Section 3 of the Act details the commencement dates for different parts of the Act, with some provisions commencing upon Royal Assent on 10 December 2009, while others are scheduled to commence on 1 January 2009, 6 March 2009, and 28 August 2009. The schedules detail specific changes to tariff rates for various goods, including goods for use in motor vehicle testing, quality control, manufacturing evaluation, and engineering development, as well as updates to alcohol and tobacco duties. Entities and individuals governed by the Customs Tariff Act 1995 are required to comply with the updated tariff rates and categories as specified in the amended schedules. This includes ensuring that the correct duty rates are applied to imported goods based on the new classifications and rates. Importers, customs brokers, and other relevant parties must stay informed about these changes to ensure compliance with the updated tariff provisions. Additionally, the Act mandates that the new tariff rates apply to goods imported on or after the specified commencement dates and to goods for which the time for determining the rate of duty had not occurred before these dates. The Act does not explicitly outline specific offences or penalties for non-compliance within its text. However, breaches of the Customs Tariff Act 1995, as amended by this Act, could potentially lead to civil or criminal penalties under the broader customs legislation. Penalties for breaches of customs laws can include fines, imprisonment, or both, depending on the severity and intent behind the breach. The specific penalties would be determined in accordance with the Customs Act 1901 and other relevant legislation, which may impose significant fines and imprisonment terms for serious or repeated violations.

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Taxation Law
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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.