Customs Tariff Amendment (Tobacco) Act 2010

Administered by Department of Home Affairs

Legislation au C2010A00077 In force Act

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Customs Tariff Amendment (Tobacco) Act 2010

No. 77, 2010

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

Contents

1 Short title

2 Commencement

3 Schedule(s)

Schedule 1—Amendments

Customs Tariff Act 1995

Customs Tariff Amendment (Tobacco) Act 2010

No. 77, 2010

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

[Assented to 28 June 2010]

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Customs Tariff Amendment (Tobacco) Act 2010.

2 Commencement

This Act is taken to have commenced on 30 April 2010.

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Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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 2401.10.00, the rates of duty in column 3)

Repeal the rates of duty, substitute:

$409.71/kg
NZ/PG/FI/
DC/LDC/
SG:$409.71/kg

2 Schedule 3 (subheading 2401.20.00, the rates of duty in column 3)

Repeal the rates of duty, substitute:

$409.71/kg of tobacco content
NZ:$409.71/kg of tobacco content
PG:$409.71/kg of tobacco content
FI:$409.71/kg of tobacco content
DC:$409.71/kg of tobacco content
LDC:$409.71/kg of tobacco content
SG:$409.71/kg of tobacco content

3 Schedule 3 (subheading 2401.30.00, the rates of duty in column 3)

Repeal the rates of duty, substitute:

$409.71/kg of tobacco content
NZ:$409.71/kg of tobacco content
PG:$409.71/kg of tobacco content
FI:$409.71/kg of tobacco content
DC:$409.71/kg of tobacco content
LDC:$409.71/kg of tobacco content
SG:$409.71/kg of tobacco content

4 Schedule 3 (subheading 2402.10.20, the rates of duty in column 3)

Repeal the rates of duty, substitute:

$0.32775/stick
NZ:$0.32775/
stick
PG:$0.32775/
stick
FI:$0.32775/
stick
DC:$0.32775/
stick
LDC:$0.32775/
stick
SG:$0.32775/
stick

5 Schedule 3 (subheading 2402.10.80, the rates of duty in column 3)

Repeal the rates of duty, substitute:

$409.71/kg of tobacco content
NZ:$409.71/kg of tobacco content
PG:$409.71/kg of tobacco content
FI:$409.71/kg of tobacco content
DC:$409.71/kg of tobacco content
LDC:$409.71/kg of tobacco content
SG:$409.71/kg of tobacco content

6 Schedule 3 (subheading 2402.20.20, the rates of duty in column 3)

Repeal the rates of duty, substitute:

$0.32775/stick
NZ:$0.32775/
stick
PG:$0.32775/
stick
FI:$0.32775/
stick
DC:$0.32775/
stick
LDC:$0.32775/
stick
SG:$0.32775/
stick

7 Schedule 3 (subheading 2402.20.80, the rates of duty in column 3)

Repeal the rates of duty, substitute:

$409.71/kg of tobacco content
NZ:$409.71/kg of tobacco content
PG:$409.71/kg of tobacco content
FI:$409.71/kg of tobacco content
DC:$409.71/kg of tobacco content
LDC:$409.71/kg of tobacco content
SG:$409.71/kg of tobacco content

8 Schedule 3 (subheading 2403.10.30, the rates of duty in column 3)

Repeal the rates of duty, substitute:

$0.32775/stick
NZ:$0.32775/
stick
PG:$0.32775/
stick
FI:$0.32775/
stick
DC:$0.32775/
stick
LDC:$0.32775/
stick
SG:$0.32775/
stick

9 Schedule 3 (subheading 2403.10.70, the rates of duty in column 3)

Repeal the rates of duty, substitute:

$409.71/kg of tobacco content
NZ:$409.71/kg of tobacco content
PG:$409.71/kg of tobacco content
FI:$409.71/kg of tobacco content
DC:$409.71/kg of tobacco content
LDC:$409.71/kg of tobacco content
SG:$409.71/kg of tobacco content

10 Schedule 3 (subheading 2403.91.00, the rates of duty in column 3)

Repeal the rates of duty, substitute:

$409.71/kg of tobacco content
NZ:$409.71/kg of tobacco content
PG:$409.71/kg of tobacco content
FI:$409.71/kg of tobacco content
DC:$409.71/kg of tobacco content
LDC:$409.71/kg of tobacco content
SG:$409.71/kg of tobacco content

11 Schedule 3 (subheading 2403.99.80, the rates of duty in column 3)

Repeal the rates of duty, substitute:

$409.71/kg of tobacco content
NZ:$409.71/kg of tobacco content
PG:$409.71/kg of tobacco content
FI:$409.71/kg of tobacco content
DC:$409.71/kg of tobacco content
LDC:$409.71/kg of tobacco content
SG:$409.71/kg of tobacco content

12 Schedule 5 (cell at table item 43A, column 3)

Repeal the cell, substitute:

$409.71/kg

13 Schedule 5 (cell at table item 44, column 3)

Repeal the cell, substitute:

$409.71/kg of tobacco content

14 Schedule 5 (cell at table item 45, column 3)

Repeal the cell, substitute:

$409.71/kg of tobacco content

15 Schedule 5 (cell at table item 46, column 3)

Repeal the cell, substitute:

$0.32775/stick

16 Schedule 5 (cell at table item 47, column 3)

Repeal the cell, substitute:

$409.71/kg of tobacco content

17 Schedule 5 (cell at table item 48, column 3)

Repeal the cell, substitute:

$0.32775/stick

18 Schedule 5 (cell at table item 49, column 3)

Repeal the cell, substitute:

$409.71/kg of tobacco content

19 Schedule 5 (cell at table item 50, column 3)

Repeal the cell, substitute:

$0.32775/stick

20 Schedule 5 (cell at table item 51, column 3)

Repeal the cell, substitute:

$409.71/kg of tobacco content

21 Schedule 5 (cell at table item 52, column 3)

Repeal the cell, substitute:

$409.71/kg of tobacco content

22 Schedule 5 (cell at table item 54, column 3)

Repeal the cell, substitute:

$409.71/kg of tobacco content

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

Repeal the cell, substitute:

$409.71/kg

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

Repeal the cell, substitute:

$409.71/kg of tobacco content

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

Repeal the cell, substitute:

$409.71/kg of tobacco content

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

Repeal the cell, substitute:

$0.32775/stick

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

Repeal the cell, substitute:

$409.71/kg of tobacco content

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

Repeal the cell, substitute:

$0.32775/stick

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

Repeal the cell, substitute:

$409.71/kg of tobacco content

30 Schedule 6 (cell at table item 53, column 3)

Repeal the cell, substitute:

$0.32775/stick

31 Schedule 6 (cell at table item 54, column 3)

Repeal the cell, substitute:

$409.71/kg of tobacco content

32 Schedule 6 (cell at table item 55, column 3)

Repeal the cell, substitute:

$409.71/kg of tobacco content

33 Schedule 6 (cell at table item 57, column 3)

Repeal the cell, substitute:

$409.71/kg of tobacco content

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

Repeal the cell, substitute:

$409.71/kg

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

Repeal the cell, substitute:

$409.71/kg of tobacco content

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

Repeal the cell, substitute:

$409.71/kg of tobacco content

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

Repeal the cell, substitute:

$0.32775/stick

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

Repeal the cell, substitute:

$409.71/kg of tobacco content

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

Repeal the cell, substitute:

$0.32775/stick

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

Repeal the cell, substitute:

$409.71/kg of tobacco content

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

Repeal the cell, substitute:

$0.32775/stick

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

Repeal the cell, substitute:

$409.71/kg of tobacco content

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

Repeal the cell, substitute:

$409.71/kg of tobacco content

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

Repeal the cell, substitute:

$409.71/kg of tobacco content

45 Schedule 8 (cell at table item 52, column 3)

Repeal the cell, substitute:

$409.71/kg

46 Schedule 8 (cell at table item 53, column 3)

Repeal the cell, substitute:

$409.71/kg of tobacco content

47 Schedule 8 (cell at table item 54, column 3)

Repeal the cell, substitute:

$409.71/kg of tobacco content

48 Schedule 8 (cell at table item 55, column 3)

Repeal the cell, substitute:

$0.32775/stick

49 Schedule 8 (cell at table item 56, column 3)

Repeal the cell, substitute:

$409.71/kg of tobacco content

50 Schedule 8 (cell at table item 57, column 3)

Repeal the cell, substitute:

$0.32775/stick

51 Schedule 8 (cell at table item 58, column 3)

Repeal the cell, substitute:

$409.71/kg of tobacco content

52 Schedule 8 (cell at table item 59, column 3)

Repeal the cell, substitute:

$0.32775/stick

53 Schedule 8 (cell at table item 60, column 3)

Repeal the cell, substitute:

$409.71/kg of tobacco content

54 Schedule 8 (cell at table item 61, column 3)

Repeal the cell, substitute:

$409.71/kg of tobacco content

55 Schedule 8 (cell at table item 62, column 3)

Repeal the cell, substitute:

$409.71/kg of tobacco content

56 Application

The amendments made by this Schedule apply in relation to:

(a) goods imported into Australia on or after 30 April 2010; and

(b) goods imported into Australia before 30 April 2010, where the time for working out the rate of import duty on the goods had not occurred before 30 April 2010.

[Minister’s second reading speech made in—

House of Representatives on 12 May 2010

Senate on 15 June 2010]

(82/10)

Overview

The Customs Tariff Amendment (Tobacco) Act 2010 was enacted by the Parliament of Australia to amend the Customs Tariff Act 1995 in relation to the duty rates applicable to tobacco products. Assented to on 28 June 2010, the Act aimed to standardise the duty rates for tobacco across various categories, ensuring uniformity and clarity in the application of import duties. The policy objective of this amendment was to streamline the customs tariff system by replacing the existing rates of duty with new specified rates, effective from 30 April 2010, for goods imported into Australia on or after that date and for those imported before the date where the duty rate had not yet been determined.

Scope and Application

The Customs Tariff Amendment (Tobacco) Act 2010 is an Act of the Commonwealth of Australia that specifically amends the Customs Tariff Act 1995 to modify the rates of duty on tobacco products. This Act applies to the importation of tobacco goods into Australia, affecting both the goods imported on or after the commencement date of 30 April 2010, and those imported before this date where the duty calculation period had not been completed prior to 30 April 2010. The application of this Act is limited to the alteration of tariff rates as specified in various subheadings and items of the Customs Tariff Act 1995, primarily targeting the duty rates on tobacco products by weight and by count. The Act does not provide for any specific exclusions, exemptions, or thresholds beyond what is stipulated in the Customs Tariff Act 1995 itself, and its provisions are directly incorporated without the need for subordinate legislation to extend or restrict its application.

Key Provisions

The Customs Tariff Amendment (Tobacco) Act 2010 primarily amends the Customs Tariff Act 1995 by altering the rates of duty on various tobacco products. Under this Act, the rates of duty for certain subheadings related to tobacco products, as listed in Schedule 3 of the Customs Tariff Act 1995, are repealed and substituted with new rates. For example, under subheading 2401.10.00, the new rate of duty is $409.71 per kilogram of tobacco content (Schedule 1, item 1). Similarly, for subheading 2402.10.20, the new rate is $0.32775 per stick of tobacco (Schedule 1, item 4). The changes are comprehensive, covering a wide range of tobacco products and ensuring uniform rates across different types of tobacco products. The obligations imposed by the Customs Tariff Amendment (Tobacco) Act 2010 on parties or entities include adherence to the new rates of duty as specified in the amended Schedules. Importers and customs brokers must ensure that the correct duty rates are applied to the tobacco products they import into Australia. This requires them to be aware of and comply with the new rates as listed in the amended Customs Tariff Act 1995. Accurate documentation and declarations must be submitted to the Australian Border Force, and any applicable duties must be paid in accordance with the new rates. The Act does not explicitly outline specific offences, penalties, or consequences for breaches related to the duty rates. However, under the general provisions of the Customs Tariff Act 1995, non-compliance with duty requirements can lead to penalties. These can include fines, the seizure of goods, and potential legal action. The severity of the penalty often depends on the degree of non-compliance and whether it is deemed accidental or deliberate. For serious or repeated breaches, more stringent penalties may apply, including criminal charges that could lead to imprisonment.

Area of Law: Customs & International Trade Law
Instrument: Act
Concepts: Commencement Provisions; Regulatory Standards; Reporting & Disclosure Obligations

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.