Customs Tariff Legislation Amendment Act 1995

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Customs Tariff Legislation Amendment

Act 1995

No. 142 of 1995

CONTENTS

Section

1. Short title

2. Commencement

3. Amendment of the Customs Tariff Act 1987 having effect from 17 March 1995

4. Amendment of the Customs Tariff Act 1987 having effect from 1 April 1995

5. Amendments of the Customs Tariff Act 1987 having effect from 10 May 1995

6. Amendments of the Customs Tariff Act 1987 having effect from 1 July 1995

7. Amendments of the Customs Tariff Act 1987 having effect from 11 October 1995

8. Amendment of the Customs Tariff Amendment Act (No. 2) 1993 having effect from 22 December 1993

9. Amendment of the Customs Tariff Act 1987 having effect from 28 November 1995

SCHEDULE 1

AMENDMENT OF THE CUSTOMS TARIFF ACT 1987 HAVING EFFECT FROM 17 MARCH 1995

SCHEDULE 2

AMENDMENT OF THE CUSTOMS TARIFF ACT 1987 HAVING EFFECT FROM 1 APRIL 1995

CONTENTS—continued

SCHEDULE 3

AMENDMENTS OF THE CUSTOMS TARIFF ACT 1987 HAVING EFFECT FROM 10 MAY 1995

SCHEDULE 4

AMENDMENTS OF THE CUSTOMS TARIFF ACT 1987 HAVING EFFECT FROM 1 JULY 1995

SCHEDULE 5

AMENDMENTS OF THE CUSTOMS TARIFF ACT 1987 HAVING EFFECT FROM 11 OCTOBER 1995

SCHEDULE 6

AMENDMENT OF THE CUSTOMS TARIFF AMENDMENT ACT (NO. 2) 1993 HAVING EFFECT FROM 22 DECEMBER 1993

SCHEDULE 7

AMENDMENT OF THE CUSTOMS TARIFF ACT 1987 HAVING EFFECT FROM 28 NOVEMBER 1995

Customs Tariff Legislation Amendment Act 1995

No. 142 of 1995

 

An Act to amend the Customs Tariff Act 1987 and the Customs Tariff Amendment Act (No. 2) 1993, and for related purposes

[Assented to 12 December 1995]

The Parliament of Australia enacts:

Short title

1. This Act may be cited as the Customs Tariff Legislation Amendment Act 1995.

Commencement

2.(1) Sections 1 and 2 commence on the day on which this Act receives the Royal Assent.

(2) Section 3 is taken to have commenced on 17 March 1995.

(3) Section 4 is taken to have commenced on 1 April 1995.


(4) Section 5 is taken to have commenced on 10 May 1995.

(5) Section 6 is taken to have commenced on 1 July 1995.

(6) Section 7 is taken to have commenced on 11 October 1995.

(7) Section 8 is taken to have commenced on 22 December 1993.

(8) Section 9 is taken to have commenced on 28 November 1995.

Amendment of the Customs Tariff Act 1987 having effect from 17 March 1995

3. The Customs Tariff Act 1987 is amended as set out in Schedule 1.

Amendment of the Customs Tariff Act 1987 having effect from 1 April 1995

4. The Customs Tariff Act 1987 is amended as set out in Schedule 2.

Amendments of the Customs Tariff Act 1987 having effect from 10 May 1995

5. The Customs Tariff Act 1987 is amended as set out in Schedule 3.

Amendments of the Customs Tariff Act 1987 having effect from 1 July 1995

6. The Customs Tariff Act 1987 is amended as set out in Schedule 4.

Amendments of the Customs Tariff Act 1987 having effect from 11 October 1995

7. The Customs Tariff Act 1987 is amended as set out in Schedule 5.

Amendment of the Customs Tariff Amendment Act (No. 2) 1993 having effect from 22 December 1993

8. The Customs Tariff Amendment Act (No. 2)1993 is amended as set out in Schedule 6.

Amendment of the Customs Tariff Act 1987 having effect from 28 November 1995

9. The Customs Tariff Act 1987 is amended as set out in Schedule 7.

____________


SCHEDULE 1 Section 3

AMENDMENT OF THE CUSTOMS TARIFF ACT 1987 HAVING EFFECT FROM 17 MARCH 1995

Amendment of Part II of Schedule 4

1. Omit item 31, substitute:

“31 Aircraft parts, materials and test equipment for use in the  Free”. manufacture, repair or maintenance of aircraft, other than:

(a) textiles and goods made of textiles; or

(b) goods for use in the servicing of aircraft

____________


SCHEDULE 2 Section 4

AMENDMENT OF THE CUSTOMS TARIFF ACT 1987 HAVING EFFECT FROM 1 APRIL 1995

Amendment of Schedule 3

l.

Omit 9018.90.20, substitute:

 

"9018.90.20,

- - -

Goods, as follows:

10%

 

 

(a)

apparatus for the administration of anaesthetic gases;

DC:5%

DCS:7%

 

 

 

 

(b)

blood packs and blood pack systems used for collecting, processing, storing and administering blood and blood components;

HONG, RKOR,

 

 

SING, TAIW:

 

 

10%

 

 

(c)

drainage appliances (including calibrated drainage bags) with, or designed to be used with, a catheter;

 

 

 

(d)

incubators for babies;

 

 

 

(e)

infusion or transfusion sets for blood or other fluids;

 

 

 

 

 

 

(f)

suction apparatus

 

 

 

 

From 1 July 1995

8%

 

 

 

 

DC:3%

 

 

 

 

DCS:7%

 

 

 

 

HONG, RKOR,

 

 

 

 

SING, TAIW:

 

 

 

 

8%

 

 

 

From 1 July 1996

5%

 

 

 

 

DCS:5%

 

 

 

 

HONG, RKOR,

 

 

 

 

SING, TAIW:

 

 

 

 

5%

 

 

 

From 1 January 1999

Free”.

_________


SCHEDULE 3 Section 5

AMENDMENTS OF THE CUSTOMS TARIFF ACT 1987 HAVING EFFECT FROM 10 MAY 1995

Amendments of Schedule 3

l.

Omit 2402.10.00 and 2402.20.00, substitute:

 

 

“2402.10.00

- Cigars, cheroots and cigarillos, containing tobacco

$79.02/kg

 

 

 

NZ:$79.02/kg

 

 

 

PNG:$79.02/kg

 

 

 

FI:$79.02/kg

 

 

 

DC:$79.02/kg

 

 

 

HONG, RKOR,

 

 

 

SING, TAIW:

 

 

 

$79.02/kg

 

2402.20.00

- Cigarettes containing tobacco

$79.02/kg

 

 

 

NZ:$79.02/kg

 

 

 

PNG:$79.02/kg

 

 

 

FI:$79.02/kg

 

 

 

DC:$79.02/kg

 

 

 

HONG, RKOR,

 

 

 

SING, TAIW:

 

 

$79.02/kg”.

2.

Omit 2403.10.00, substitute:

 

 

“2403.10.00

- Smoking tobacco, whether or not containing tobacco substitutes in any proportion

$79.02/kg

 

 

 

NZ:$79.02/kg

 

 

 

PNG:$79.02,/kg

 

 

 

FI:$79.02/kg

 

 

 

DC:$79.02/kg

 

 

 

HONG, RKOR,

 

 

 

SING, TAIW:

 

 

 

$79.02/kg”.

3.

Omit 2403.90.20 and 2403.90.90, substitute:

 

 

“2403.90.20

- - -Snuff

$1.77/kg

 

 

 

NZ:$1.77/kg

 

 

 

PNG:$1.77/kg

 

 

 

FI:$1.77/kg

 

 

 

DC:$1.77/kg

 

 

 

HONG, RKOR,

 

 

 

SING, TAIW:

 

 

 

$1.77/kg

 

2403.90.90

- - -Other

$79.02/kg

 

 

 

NZ:$79.02/kg

 

 

 

PNG:$79.02/kg

 

 

 

FI:$79.02/kg

 

 

 

DC:$79.02/kg

 

 

 

HONG, RKOR,

 

 

 

SING, TAIW:

 

 

 

$79.02/kg”.

_____________


SCHEDULE 4 Section 6

AMENDMENTS OF THE CUSTOMS TARIFF ACT 1987 HAVING EFFECT FROM 1 JULY 1995

Amendments of Schedule 3

l.

After Subheading Note 3 to Chapter 27 insert:

 

“Additional Note.

 

1.- For the purposes of 2710.00.30, the physical characteristics of fuel oil are:

 

(a) a density equal to or greater than 920.0 kg/m3 at 15 °C as determined by either ASTM D1298 or ASTM D4052; and

 

(b) a carbon residue, on the whole sample, of at least 2.0% mass as determined by ASTM D189 (Conradson Carbon Residue) or by ASTM D4530 (Carbon Residue—Micro Method); and

 

(c) a minimum kinematic viscosity of 10 centistokes (mm2 per second) at 50 °C as determined by ASTM D445.”.

2.

Omit 2710.00.40, substitute:

 

 

“2710.00.40

- - -Kerosene for use in aircraft

$0.0238/L

 

 

 

NZ:$0.0238/L

 

 

 

PNG:$0.0238/L

 

 

 

FI:$0.0238/L

 

 

 

DC:$0.0238/L”.

3.

Omit 2710.00.51, substitute:

 

 

“2710.00.51

- - - -For use in aircraft

$0.1908/L

 

 

 

NZ:$0.1908/L

 

 

 

PNG:$0.1908/L

 

 

 

FI:$0.1908/L

 

 

 

DC:$0.1908/L”.

4.

After Note 2 to Chapter 73 insert:

 

 

“Additional Note.

 

 

1.- In 7313, “twisted hoop” includes barbed obstacle tape, which may be presented in coils and/or in diamond concertina pattern.”.

5.

After 8701.90.10 insert:

 

 

“8701.90.20

- - -Tractors for dumpers

8%

 

 

 

DC:3%

 

 

 

DCS:7%

 

 

 

CAN:0.5%

 

 

 

HONG, RKOR,

 

 

 

SING, TAIW:8%

 

From 1 July 1996

5%

 

 

DCS:5%

 

 

CAN:Free

 

 

HONG, RKOR,

 

 

SING, TAIW:5%”.


SCHEDULE 4—continued

6.

Omit 9018.90.10 to 9018.90.90, substitute:

 

“9018.90.10

- - - Goods, as follows:

8%

 

 

 

(a)

apparatus for the administration of anaesthetic gases;

DC:3%

 

 

 

 

DCS:7%

 

 

 

(b)

blood packs and blood pack systems used for collecting, processing, storing and administering blood and blood components;

HONG, RKOR,

 

 

 

 

SING, TAIW:

 

 

 

 

8%

 

 

 

(c)

drainage appliances (including calibrated drainage bags) with, or designed to be used with, a catheter;

 

 

 

 

 

 

 

 

 

(d)

incubators for babies;

 

 

 

 

(e)

infusion or transfusion sets for blood or other fluids;

 

 

 

 

(f)

suction apparatus

 

 

 

 

 

From 1 July 1996

5%

 

 

 

 

 

DCS:5%

 

 

 

 

 

HONG, RKOR,

 

 

 

 

 

SING, TAIW:

 

 

 

 

 

5%

 

 

 

 

From 1 January 1999

Free

 

9018.90.90

- - - Other

Free”.

Amendment of Part III of Schedule 4

 

7.

Omit subparagraph (b)(ii) to item 41 A, substitute:

 

 

“(ii) trailers and semi-trailers for articulated vehicles, being trailers and semi-trailers of a kind which, if imported, would be classified under 8716.31.00, 8716.39.00 or 8716.40.00 of Schedule 3;”.

 

_____________


SCHEDULE 5 Section 7

AMENDMENTS OF THE CUSTOMS TARIFF ACT 1987 HAVING EFFECT FROM 11 OCTOBER 1995

PART 1—AMENDMENT OF PRELIMINARY SECTIONS

1. Subsection 26(1):

Omit the table, substitute:

“TABLE

Column 1

Column 2

Column 1

Column 2

Customs

Excise

Customs

Excise

subheading

item

subheading

item

2203.00.10

1(C)

2403.99.20

9

2206.00.11

2(0)

2403.99.90

6

2206.00.12

2(II)(1)

2707.50.11

11(C)(2)(a)

2207.10.00

2(0)

2707.50.19

11(C)(2)(b)

2208.20.10

2(A)

2710.00.12

11(G)(2)(a)

2208.20.90

2(H)(1)

2710.00.19

11(G)(2)(b)

2208.30.00

2(D)

2710.00.20

11(E)(2)

2208.40.00

2(F)

2710.00.30

11(E)(3)

2208.50.00

2(H)(1)

2710.00.40

11(D)

2208.90.00

2(H)(1)

2710.00.51

11(A)(3)(a)

2402.10.00

7

2710.00.52

11(A)(3)(b)

2402.20.00

8

2710.00.53

11(A)(3)(c)

2403.10.00

8

 

 

”,

PART 2—AMENDMENTS OF SCHEDULE 3

2. Additional Note 1 to Chapter 27:

Omit the Additional Note, substitute:

“1. — For the purposes of 2710.00.12 and 2710.00.30, the physical characteristics of fuel oil are:

(a) a density equal to or greater than 920.0 kg/m3 at 15 °C as determined by either ASTM D1298 or ASTM D4052; and

(b) a carbon residue, on the whole sample, of at least 2.0% mass as determined by ASTM D189 (Conradson Carbon Residue) or by ASTM D4530 (Carbon Residue-Micro Method); and

(c) a minimum kinematic viscosity of 10 centistokes (mm2 per second) at 50 °C as determined by ASTM D445.”.


SCHEDULE 5—continued

3. Subheading 2710.00.19:

Omit the subheading, substitute:

 

"2710.00.12

- - - - Having the characteristics of fuel oil as defined in Additional Note 1 to this Chapter

$0.06954/L

NZ:$0.06954/L

 

 

PNG:$0.06954/L

 

 

FI:$0.06954/L

 

 

DC:$0.06954/L

2710.00.19

- - - - Other

$0.33513/L

 

 

NZ:$0.33513/L

 

 

PNG:$0.33513/L

 

 

FI:$0.33513/L

 

 

DC:$0.33513/L”.

__________


SCHEDULE 6 Section 8

AMENDMENT OF THE CUSTOMS TARIFF AMENDMENT ACT (NO. 2) 1993 HAVING EFFECT FROM 22 DECEMBER 1993

1. Subsection 2(3):

Omit “section 4”, substitute “section 10”.

___________


SCHEDULE 7 Section 9

AMENDMENT OF THE CUSTOMS TARIFF ACT 1987 HAVING EFFECT FROM 28 NOVEMBER 1995

Amendment of Schedule 3

1. Omit 2710.00.51, substitute:

 

“2710.00.51 - - - - For use in aircraft

$0.18116/L

 

NZ:$0.18116/L

 

PNG:$0.18116/L

 

FI:$0.18116/L

 

DC:$0.18116/L”.

[Minister's second reading speech made in—

House of Representatives on 21 November 1995 Senate on 27 November 1995]

Overview

The Customs Tariff Legislation Amendment Act 1995 (No. 142 of 1995) was enacted to amend the Customs Tariff Act 1987 and the Customs Tariff Amendment Act (No. 2) 1993. This legislation was introduced by the Parliament of Australia to address issues related to the classification and tariff rates of various goods imported into Australia. The amendments outlined in this Act aimed to update and refine the existing customs tariff structure, ensuring it reflects current trade practices and policies. The act was assented to on 12 December 1995 and various sections commenced on different dates between March 1995 and November 1995, as specified in the act. The overall policy objective of the Customs Tariff Legislation Amendment Act 1995 was to enhance the accuracy and efficiency of the customs tariff system, facilitating smoother trade processes and better alignment with international standards.

Scope and Application

The Customs Tariff Legislation Amendment Act 1995 amends the Customs Tariff Act 1987 and the Customs Tariff Amendment Act (No. 2) 1993, making several changes to the customs duties and tariff rates applicable to various goods imported into Australia. The Act applies to all entities and individuals involved in the importation of goods subject to customs duties and tariffs. It has a national jurisdictional reach as it pertains to Commonwealth laws governing customs duties. The Act includes specific amendments to the tariff rates for various goods, such as aircraft parts, tobacco products, fuel oil, and medical equipment, effective from different dates ranging from 17 March 1995 to 28 November 1995. These amendments are detailed in the schedules of the Act, which outline the specific changes to the Customs Tariff Act 1987. The Act does not explicitly state any exclusions or exemptions; however, it does differentiate between various types of goods and their respective tariff rates. The application of the Act may be extended or restricted through subordinate instruments, which would provide further details on the implementation and enforcement of the amendments.

Key Provisions

The Customs Tariff Legislation Amendment Act 1995 (Act) amends the Customs Tariff Act 1987 (Cth) and the Customs Tariff Amendment Act (No. 2) 1993 (Cth) to update tariff rates and classifications of various goods. The Act's primary amendments are detailed in its schedules and come into effect at different dates. For instance, Section 3 amends the Customs Tariff Act 1987 by omitting item 31 and substituting it with a new definition that specifies certain aircraft parts, materials, and test equipment are free from customs duty, except for textiles and goods used in servicing aircraft (Schedule 1). Similarly, Section 4 adjusts the tariff rates for medical apparatus, blood packs, and other goods, with rates varying by country and effective date (Schedule 2). The Act imposes obligations on importers, exporters, and other stakeholders to comply with the amended tariff classifications and duty rates specified in the schedules. Importers must correctly classify goods and declare them accordingly to ensure they are subject to the appropriate tariff rates. Exporters must also ensure their goods are classified correctly to avoid any discrepancies in duty payments. Furthermore, the Act requires customs officials to enforce the updated tariff rates and classifications, ensuring compliance and accurate duty collection. Breaches of the Act's provisions can result in significant penalties. While the Act does not explicitly outline specific offences or penalties, breaches of customs legislation generally can lead to civil or criminal consequences. Civil penalties may include fines and additional duties owed, while criminal penalties can result in substantial fines and imprisonment. The severity of the penalty depends on the nature and extent of the breach, with repeat offenders or significant non-compliance potentially facing more severe penalties.

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Area of Law
International Trade Law
Taxation Law
Instrument
Act
Concepts
Commencement Provisions
Repeal & Amendment
Amendment of Schedule
Tariff Rates

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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.