Customs Tariff Amendment (Product Stewardship for Oil) Act 2014

Administered by Department of Home Affairs

Legislation au C2014A00070 In force Act

Legislation content

 

 

 

 

 

 

Customs Tariff Amendment (Product Stewardship for Oil) Act 2014

 

No. 70, 2014

 

 

 

 

 

An Act to amend the law relating to customs duties, and for related purposes

 

 

Contents

1 Short title

2 Commencement

3 Schedule(s)

Schedule 1—Amendments

Customs Tariff Act 1995

 

 

 

Customs Tariff Amendment (Product Stewardship for Oil) Act 2014

No. 70, 2014

 

 

 

An Act to amend the law relating to customs duties, and for related purposes

[Assented to 30 June 2014]

The Parliament of Australia enacts:

1  Short title

  This Act may be cited as the Customs Tariff Amendment (Product Stewardship for Oil) Act 2014.

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.

30 June 2014

2.  Schedule 1

1 July 2014.

1 July 2014

Note: This table relates only to the provisions of this Act as originally enacted.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  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  Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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—Amendments

 

Customs Tariff Act 1995

1  Schedule 3 (subheading 2710.19.91, the rates of duty in column 3)

Repeal the rates of duty, substitute:

$0.085/L
NZ/PG/FI/
DC/LDC/
SG:
$0.085/L

2  Schedule 3 (subheading 2710.19.92, the rates of duty in column 3)

Repeal the rates of duty, substitute:

$0.085/kg
NZ/PG/FI/
DC/LDC/
SG:
$0.085/kg

3  Schedule 3 (subheading 2710.91.91, the rates of duty in column 3)

Repeal the rates of duty, substitute:

$0.085/L
NZ/PG/FI/
DC/LDC/
SG:
$0.085/L

4  Schedule 3 (subheading 2710.91.92, the rates of duty in column 3)

Repeal the rates of duty, substitute:

$0.085/kg
NZ/PG/FI/
DC/LDC/
SG:
$0.085/kg

5  Schedule 3 (subheading 2710.99.91, the rates of duty in column 3)

Repeal the rates of duty, substitute:

$0.085/L
NZ/PG/FI/
DC/LDC/
SG:
$0.085/L

6  Schedule 3 (subheading 2710.99.92, the rates of duty in column 3)

Repeal the rates of duty, substitute:

$0.085/kg
NZ/PG/FI/
DC/LDC/
SG:
$0.085/kg

7  Schedule 3 (subheading 3403.11.10, the rates of duty in column 3)

Repeal the rates of duty, substitute:

$0.085/kg
NZ/PG/FI/
DC/LDC/
SG:
$0.085/kg

8  Schedule 3 (subheading 3403.11.90, the rates of duty in column 3)

Repeal the rates of duty, substitute:

$0.085/L
NZ/PG/FI/
DC/LDC/
SG:
$0.085/L

9  Schedule 3 (subheading 3403.19.10, the rates of duty in column 3)

Repeal the rates of duty, substitute:

$0.085/kg
NZ/PG/FI/
DC/LDC/
SG:
$0.085/kg

10  Schedule 3 (subheading 3403.19.90, the rates of duty in column 3)

Repeal the rates of duty, substitute:

$0.085/L
NZ/PG/FI/
DC/LDC/
SG:
$0.085/L

11  Schedule 3 (subheading 3403.91.10, the rates of duty in column 3)

Repeal the rates of duty, substitute:

$0.085/kg
NZ/PG/FI/
DC/LDC/
SG:
$0.085/kg

12  Schedule 3 (subheading 3403.91.90, the rates of duty in column 3)

Repeal the rates of duty, substitute:

$0.085/L
NZ/PG/FI/
DC/LDC/
SG:
$0.085/L

13  Schedule 3 (subheading 3403.99.10, the rates of duty in column 3)

Repeal the rates of duty, substitute:

$0.085/kg
NZ/PG/FI/
DC/LDC/
SG:
$0.085/kg

14  Schedule 3 (subheading 3403.99.90, the rates of duty in column 3)

Repeal the rates of duty, substitute:

$0.085/L
NZ/PG/FI/
DC/LDC/
SG:
$0.085/L

15  Schedule 3 (subheading 3811.21.10, the rates of duty in column 3)

Repeal the rates of duty, substitute:

$0.085/kg
NZ/PG/FI/
DC/LDC/
SG:
$0.085/kg

16  Schedule 3 (subheading 3811.21.90, the rates of duty in column 3)

Repeal the rates of duty, substitute:

$0.085/L
NZ/PG/FI/
DC/LDC/
SG:
$0.085/L

17  Schedule 3 (subheading 3819.00.00, the rates of duty in column 3)

Repeal the rates of duty, substitute:

5%, and

$0.085/L
NZ/PG/FI/
DC/LDC/
SG:
$0.085/L

18  Schedule 4 (table item 50 (c)(ii), column headed “Rate”)

Repeal the rate of duty at (c) (ii), substitute:

$0.085/L
NZ/PG/FI/
DC/LDC/
SG/US/TH/CL/AANZ/MY:
$0.085/L

19  Schedule 5 (cell at table item 72, column 3)

Repeal the cell, substitute:

$0.085/L

20  Schedule 5 (cell at table item 73, column 3)

Repeal the cell, substitute:

$0.085/kg

21  Schedule 5 (cell at table item 84, column 3)

Repeal the cell, substitute:

$0.085/L

22  Schedule 5 (cell at table item 85, column 3)

Repeal the cell, substitute:

$0.085/kg

23  Schedule 5 (cell at table item 96, column 3)

Repeal the cell, substitute:

$0.085/L

24  Schedule 5 (cell at table item 97, column 3)

Repeal the cell, substitute:

$0.085/kg

25  Schedule 5 (cell at table item 122, column 3)

Repeal the cell, substitute:

$0.085/kg

26  Schedule 5 (cell at table item 123, column 3)

Repeal the cell, substitute:

$0.085/L

27  Schedule 5 (cell at table item 124, column 3)

Repeal the cell, substitute:

$0.085/kg

28  Schedule 5 (cell at table item 125, column 3)

Repeal the cell, substitute:

$0.085/L

29  Schedule 5 (cell at table item 126, column 3)

Repeal the cell, substitute:

$0.085/kg

30  Schedule 5 (cell at table item 127, column 3)

Repeal the cell, substitute:

$0.085/L

31  Schedule 5 (cell at table item 128, column 3)

Repeal the cell, substitute:

$0.085/kg

32  Schedule 5 (cell at table item 129, column 3)

Repeal the cell, substitute:

$0.085/L

33  Schedule 5 (cell at table item 130, column 3)

Repeal the cell, substitute:

$0.085/kg

34  Schedule 5 (cell at table item 131, column 3)

Repeal the cell, substitute:

$0.085/L

35  Schedule 5 (cell at table item 133, column 3)

Repeal the cell, substitute:

$0.085/L

36  Schedule 6 (cell at table item 75, column 3)

Repeal the cell, substitute:

$0.085/L

37  Schedule 6 (cell at table item 76, column 3)

Repeal the cell, substitute:

$0.085/kg

38  Schedule 6 (cell at table item 87, column 3)

Repeal the cell, substitute:

$0.085/L

39  Schedule 6 (cell at table item 88, column 3)

Repeal the cell, substitute:

$0.085/kg

40  Schedule 6 (cell at table item 99, column 3)

Repeal the cell, substitute:

$0.085/L

41  Schedule 6 (cell at table item 100, column 3)

Repeal the cell, substitute:

$0.085/kg

42  Schedule 6 (cell at table item 159, column 3)

Repeal the cell, substitute:

$0.085/kg

43  Schedule 6 (cell at table item 160, column 3)

Repeal the cell, substitute:

$0.085/L

44  Schedule 6 (cell at table item 161, column 3)

Repeal the cell, substitute:

$0.085/kg

45  Schedule 6 (cell at table item 162, column 3)

Repeal the cell, substitute:

$0.085/L

46  Schedule 6 (cell at table item 163, column 3)

Repeal the cell, substitute:

$0.085/kg

47  Schedule 6 (cell at table item 164, column 3)

Repeal the cell, substitute:

$0.085/L

48  Schedule 6 (cell at table item 165, column 3)

Repeal the cell, substitute:

$0.085/kg

49  Schedule 6 (cell at table item 166, column 3)

Repeal the cell, substitute:

$0.085/L

50  Schedule 6 (cell at table item 167, column 3)

Repeal the cell, substitute:

$0.085/kg

51  Schedule 6 (cell at table item 168, column 3)

Repeal the cell, substitute:

$0.085/L

52  Schedule 6 (cell at table item 170, column 3)

Repeal the cell, substitute:

$0.085/L

53  Schedule 7 (cell at table item 74, column 3)

Repeal the cell, substitute:

$0.085/L

54  Schedule 7 (cell at table item 75, column 3)

Repeal the cell, substitute:

$0.085/kg

55  Schedule 7 (cell at table item 86, column 3)

Repeal the cell, substitute:

$0.085/L

56  Schedule 7 (cell at table item 87, column 3)

Repeal the cell, substitute:

$0.085/kg

57  Schedule 7 (cell at table item 98, column 3)

Repeal the cell, substitute:

$0.085/L

58  Schedule 7 (cell at table item 99, column 3)

Repeal the cell, substitute:

$0.085/kg

59  Schedule 7 (cell at table item 106, column 3)

Repeal the cell, substitute:

$0.085/kg

60  Schedule 7 (cell at table item 107, column 3)

Repeal the cell, substitute:

$0.085/L

61  Schedule 7 (cell at table item 108, column 3)

Repeal the cell, substitute:

$0.085/kg

62  Schedule 7 (cell at table item 109, column 3)

Repeal the cell, substitute:

$0.085/L

63  Schedule 7 (cell at table item 110, column 3)

Repeal the cell, substitute:

$0.085/kg

64  Schedule 7 (cell at table item 111, column 3)

Repeal the cell, substitute:

$0.085/L

65  Schedule 7 (cell at table item 112, column 3)

Repeal the cell, substitute:

$0.085/kg

66  Schedule 7 (cell at table item 113, column 3)

Repeal the cell, substitute:

$0.085/L

67  Schedule 7 (cell at table item 114, column 3)

Repeal the cell, substitute:

$0.085/kg

68  Schedule 7 (cell at table item 115, column 3)

Repeal the cell, substitute:

$0.085/L

69  Schedule 7 (cell at table item 117, column 3)

Repeal the cell, substitute:

$0.085/L

70  Schedule 8 (cell at table item 80, column 3)

Repeal the cell, substitute:

$0.085/L

71  Schedule 8 (cell at table item 81, column 3)

Repeal the cell, substitute:

$0.085/kg

72  Schedule 8 (cell at table item 92, column 3)

Repeal the cell, substitute:

$0.085/L

73  Schedule 8 (cell at table item 93, column 3)

Repeal the cell, substitute:

$0.085/kg

74  Schedule 8 (cell at table item 104, column 3)

Repeal the cell, substitute:

$0.085/L

75  Schedule 8 (cell at table item 105, column 3)

Repeal the cell, substitute:

$0.085/kg

76  Schedule 8 (cell at table item 115, column 3)

Repeal the cell, substitute:

$0.085/kg

77  Schedule 8 (cell at table item 116, column 3)

Repeal the cell, substitute:

$0.085/L

78  Schedule 8 (cell at table item 117, column 3)

Repeal the cell, substitute:

$0.085/kg

79  Schedule 8 (cell at table item 118, column 3)

Repeal the cell, substitute:

$0.085/L

80  Schedule 8 (cell at table item 119, column 3)

Repeal the cell, substitute:

$0.085/kg

81  Schedule 8 (cell at table item 120, column 3)

Repeal the cell, substitute:

$0.085/L

82  Schedule 8 (cell at table item 121, column 3)

Repeal the cell, substitute:

$0.085/kg

83  Schedule 8 (cell at table item 122, column 3)

Repeal the cell, substitute:

$0.085/L

84  Schedule 8 (cell at table item 126, column 3)

Repeal the cell, substitute:

$0.085/kg

85  Schedule 8 (cell at table item 127, column 3)

Repeal the cell, substitute:

$0.085/L

86  Schedule 8 (cell at table item 129, column 3)

Repeal the cell, substitute:

$0.085/L

87  Schedule 9 (cell at table item 79, column 3)

Repeal the cell, substitute:

$0.085/L

88  Schedule 9 (cell at table item 80, column 3)

Repeal the cell, substitute:

$0.085/kg

89  Schedule 9 (cell at table item 94, column 3)

Repeal the cell, substitute:

$0.085/L

90  Schedule 9 (cell at table item 95, column 3)

Repeal the cell, substitute:

$0.085/kg

91  Schedule 9 (cell at table item 108, column 3)

Repeal the cell, substitute:

$0.085/L

92  Schedule 9 (cell at table item 109, column 3)

Repeal the cell, substitute:

$0.085/kg

93  Schedule 9 (cell at table item 120, column 3)

Repeal the cell, substitute:

$0.085/kg

94  Schedule 9 (cell at table item 121, column 3)

Repeal the cell, substitute:

$0.085/L

95  Schedule 9 (cell at table item 122, column 3)

Repeal the cell, substitute:

$0.085/kg

96  Schedule 9 (cell at table item 123, column 3)

Repeal the cell, substitute:

$0.085/L

97  Schedule 9 (cell at table item 124, column 3)

Repeal the cell, substitute:

$0.085/kg

98  Schedule 9 (cell at table item 125, column 3)

Repeal the cell, substitute:

$0.085/L

99  Schedule 9 (cell at table item 126, column 3)

Repeal the cell, substitute:

$0.085/kg

100  Schedule 9 (cell at table item 127, column 3)

Repeal the cell, substitute:

$0.085/L

101  Schedule 9 (cell at table item 128, column 3)

Repeal the cell, substitute:

$0.085/kg

102  Schedule 9 (cell at table item 129, column 3)

Repeal the cell, substitute:

$0.085/L

103  Schedule 9 (cell at table item 131, column 3)

Repeal the cell, substitute:

$0.085/L

104  Application of amendments

The amendments made by this Schedule apply in relation to:

 (a) goods imported into Australia on or after the day that this Schedule commences; and

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

 

 

 

 

 

[Minister’s second reading speech made in—

House of Representatives on 29 May 2014

Senate on 16 June 2014]

 

(124/14)

 

Overview

The Customs Tariff Amendment (Product Stewardship for Oil) Act 2014 was enacted to amend the Customs Tariff Act 1995 by adjusting the rates of duty on various oil products. The Act was passed by the Parliament of Australia and received Royal Assent on 30 June 2014, with the amendments coming into effect on 1 July 2014. The primary objective of this legislation was to standardise the duty rates for different types of oil across multiple subheadings in the Customs Tariff Act 1995 to $0.085 per litre or kilogram, depending on the unit of measurement, for specified countries. This uniform duty rate aims to simplify the customs process and ensure consistency in the taxation of imported oil products.

Scope and Application

The Customs Tariff Amendment (Product Stewardship for Oil) Act 2014 applies to various entities and transactions involving the importation of goods into Australia, specifically targeting oil and oil-related products. The amendments introduced by this Act to the Customs Tariff Act 1995 modify the rates of duty for certain oil products listed under various subheadings in Schedule 3 and other schedules of the Customs Tariff Act 1995. The amendments establish a uniform rate of duty of $0.085 per litre or per kilogram for a range of oil products, affecting both liquid and solid forms of oil. The application of these amendments is prospective, applying to goods imported on or after the commencement date of 1 July 2014, as well as to goods imported before this date if the time for determining the import duty had not elapsed by the commencement date. The Act does not specify any exclusions, exemptions, or thresholds for the application of these duty rates, and its jurisdiction is limited to Commonwealth law, with no mention of extensions or restrictions through subordinate instruments.

Key Provisions

The Customs Tariff Amendment (Product Stewardship for Oil) Act 2014 (the "Act") introduces changes to the Customs Tariff Act 1995 (the "Tariff Act") by amending various subheadings and cells in Schedules 3 to 9 of the Tariff Act. Specifically, it replaces existing rates of duty with a new rate of $0.085 per litre or kilogram for numerous subheadings, as detailed in the Schedule to the Act. These changes apply to goods imported into Australia on or after 1 July 2014, and also to goods imported before this date, provided the time for determining the rate of import duty had not elapsed prior to the commencement date. The Act imposes several obligations on entities and individuals involved in the import of goods subject to the new duty rates. Importers, for example, must now account for the revised duty rates when calculating the customs value of imported goods and ensure compliance with the updated tariff provisions. Customs brokers and other agents involved in the importation process must also be aware of and apply the new duty rates as specified in the amended Schedules. The obligation extends to all entities engaged in the import process, including freight forwarders and customs warehouses, to ensure they are aware of and apply the correct duty rates. Failure to comply with the new duty rates as stipulated in the Act can result in significant penalties. Under the Tariff Act, non-compliance may be considered an offence, leading to potential criminal charges. The penalties for such offences can include substantial fines, the exact amount of which is determined by the court based on the nature and circumstances of the offence. Additionally, the Australian Border Force (ABF) may impose civil penalties, including financial penalties, for breaches of the tariff provisions. The severity of these penalties can escalate with repeated or egregious violations, reflecting the seriousness with which the authorities treat non-compliance with customs duty regulations.

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Area of Law
Taxation Law
Customs & Excise Law
Instrument
Act
Concepts
Commencement Provisions
Regulatory Standards
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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.