Customs Tariff (World Trade Organization Amendments) Act 1994

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Customs Tariff (World Trade
Organization Amendments) Act 1994

No. 152 of 1994

An Act to amend the Customs Tariff Act 1987 to enable
Australia to accept the Agreement Establishing the World
Trade Organization

[Assented to 13 December 1994]

The Parliament of Australia enacts:

Short title etc.

1.(1) This Act may be cited as the Customs Tariff (World Trade Organization Amendments) Act 1994.

(2) In this Act, “Principal Act” means the Customs Tariff Act 19871.

Commencement

2.(1) In this section, “World Trade Organization Agreement” means the Agreement Establishing the World Trade Organization done at Marrakesh on 15 April 1994.

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

(3) Section 3 commences on the day on which the World Trade Organization Agreement enters into force for Australia.

(4) For the purposes of subsection (3), the day on which the World Trade Organization Agreement enters into force for Australia is to be taken to be the day declared by the Governor-General, by Proclamation, under paragraph 2(5)(b) of the Copyright (World Trade Organization Amendments) Act 1994, to be the day on which the Agreement enters into force for Australia.

Amendments of Schedules 3 and 4 having effect from the date this section commences

3. The Principal Act is amended as set out in the Schedule.

SCHEDULE Section 3

AMENDMENTS HAVING EFFECT FROM THE DATE SECTION 3 COMMENCES

Amendments of Schedule 3

1.	Omit 0406.10.00 to 0406.30.00, substitute:
	“0406.10.00	- Fresh (unripened or uncured) cheese, including whey cheese, and curd		$1 403/t
				DC: $1 403/t,
				less 5%
				DCS: $1 403/t
				HONG, RKOR,
				SING, TAIW:
				$1 403/t
			From 1 January 1996	$1 366/t
				DC: $1 366/t,
				less 5%
				DCS: $1 366/t
				HONG, RKOR,
				SING, TAIW:
				$1 366/t
			From 1 January 1997	$1 330/t
				DC: $1 330/t,
				less 5%
				DCS: $1 330/t
				HONG, RKOR,
				SING, TAIW:
				$1 330/t
			From 1 January 1998	$1 294/t
				DC: $1 294/t,
				less 5%
				DCS: $1 294/t
				HONG, RKOR,
				SING, TAIW:
				$1 294/t
			From 1 January 1999	$1 257/t
				DC: $1 257/t,
				less 5%
				DCS: $1 257/t
				HONG, RKOR,
				SING, TAIW:
				$1 257/t
			From 1 January 2000	$1 220/t
				DC: $1 220/t,
				less 5%
				DCS: $1 220/t
				HONG, RKOR,
				SING, TAIW:
				$1 220/t

SCHEDULE—continued

0406.20.00	- Grated or powdered cheese, of all kinds		$1 403/t
			DC: $1 403/t,
			less 5%
			DCS: $1 403/t
			HONG, RKOR,
			SING, TAIW:
			$1 403/t
		From 1 January 1996	$1 366/t
			DC: $1 366/t,
			less 5%
			DCS: $1 366/t
			HONG, RKOR,
			SING, TAIW:
			$1 366/t
		From 1 January 1997	$1 330/t
			DC: $1 330/t,
			less 5%
			DCS: $1 330/t
			HONG, RKOR,
			SING, TAIW:
			$1 330/t
		From 1 January 1998	$1 294/t
			DC: $1 294/t,
			less 5%
			DCS: $1 294/t
			HONG, RKOR,
			SING, TAIW:
			$1 294/t
		From 1 January 1999	$1 257/t
			DC: $1 257/t,
			less 5%
			DCS: $1 257/t
			HONG, RKOR,
			SING, TAIW:
			$1 257/t
		From 1 January 2000	$1 220/t
			DC: $1 220/t,
			less 5%
			DCS: $1 220/t
			HONG, RKOR,
			SING, TAIW:
			$1 220/t
0406.30.00	- Processed cheese, not grated or powdered		$1 403/t
			DC: $1 403/t,
			less 5%
			DCS: $1 403/t
			HONG, RKOR,
			SING, TAIW:
			$1 403/t

SCHEDULE—continued

			From 1 January 1996	$1 366/t
				DC: $1 366/t,
				less 5%
				DCS: $1 366/t
				HONG, RKOR,
				SING, TAIW:
				$1 366/t
			From 1 January 1997	$1 330/t
				DC: $1 330/t,
				less 5%
				DCS: $1 330/t
				HONG, RKOR,
				SING, TAIW:
				$1 330/t
			From 1 January 1998	$1 294/t
				DC: $1 294/t,
				less 5%
				DCS: $1 294/t
				HONG, RKOR,
				SING, TAIW:
				$1 294/t
			From 1 January 1999	$1 257/t
				DC: $1 257/t,
				less 5%
				DCS: $1 257/t
				HONG, RKOR,
				SING, TAIW:
				$1 257/t
			From 1 January 2000	$1 220/t
				DC: $1 220/t,
				less 5%
				DCS: $1 220/t
				HONG, RKOR,
				SING, TAIW:
				$1 220/t”.
2.	Omit 0406.40.90, substitute:
	“0406.40.90	- - -Other		$1 403/t
				DC: $1 403/t,
				less 5%
				DCS: $1 403/t
				HONG, RKOR,
				SING, TAIW:
				$1 403/t
			From 1 January 1996	$1 366/t
				DC: $1 366/t,
				less 5%
				DCS: $1 366/t
				HONG, RKOR,
				SING, TAIW:
				$1 366/t

SCHEDULE—continued

			From 1 January 1997	$1 330/t
				DC: $1 330/t,
				less 5%
				DCS: $1 330/t
				HONG, RKOR,
				SING, TAIW:
				$1 330/t
			From 1 January 1998	$1 294/t
				DC: $1 294/t,
				less 5%
				DCS: $1 294/t
				HONG, RKOR,
				SING, TAIW:
				$1 294/t
			From 1 January 1999	$1 257/t
				DC: $1 257/t,
				less 5%
				DCS: $1 257/t
				HONG, RKOR,
				SING, TAIW:
				$1 257/t
			From 1 January 2000	$1 220/t
				DC: $1 220/t,
				less 5%
				DCS: $1 220/t
				HONG, RKOR,
				SING, TAIW:
				$1 220/t”.
3.	Omit 0406.90.90, substitute:
	“0406.90.90	- - -Other		$1 403/t
				DC: $1 403/t,
				less 5%
				DCS: $1 403/t
				HONG, RKOR,
				SING, TAIW:
				$1 403/t
			From 1 January 1996	$1 366/t
				DC: $1 366/t,
				less 5%
				DCS: $1 366/t
				HONG, RKOR,
				SING, TAIW:
				$1 366/t
			From 1 January 1997	$1 330/t
				DC: $1 330/t,
				less 5%
				DCS: $1 330/t
				HONG, RKOR,
				SING, TAIW:
				$1 330/t

SCHEDULE—continued

		From 1 January 1998	$1 294/t
			DC: $1 294/t,
			less 5%
			DCS: $1 294/t
			HONG, RKOR,
			SING, TAIW:
			$1 294/t
		From 1 January 1999	$1 257/t
			DC: $1 257/t,
			less 5%
			DCS: $1 257/t
			HONG, RKOR,
			SING, TAIW:
			$1 257/t
		From 1 January 2000	$1 220/t
			DC: $1 220/t,
			less 5%
			DCS: $1 220/t
			HONG, RKOR,
			SING, TAIW:
			$1 220/t”.
4.	0710.21.00 and 0710.22.00 are amended by inserting after the last rate appearing in the second and third columns:
		“From 1 January 1997	4%
			DCS: 4%
			HONG, RKOR,
			SING, TAIW: 4%
		From 1 January 1998	2%
			DCS: 2%
			HONG, RKOR,
			SING, TAIW: 2%
		From 1 January 1999	1%
			DCS: 1%
			HONG, RKOR,
			SING, TAIW: 1%
		From 1 January 2000	Free”.
5.	0811.10.00, 1702.40.00, 1904.90.00, 2008.91.00, 2104.10.00, 2105.00.00 and 2106.90.90 are amended by inserting after the last rate appearing in the second and third columns:
		“From 1 January 1997	4%”.
6.	1106.10.00 and 1106.20.00 are amended by inserting after the last rate appearing in the second and third columns:
		“From 1 January 1998	4%
			DCS: 4%
			HONG, RKOR,
			SING, TAIW: 4%

SCHEDULE—continued

			From 1 January 1999	2%
				DCS: 2%
				HONG, RKOR,
				SING, TAIW: 2%
			From 1 January 2000	1%
				DCS: 1%
				HONG, RKOR,
				SING, TAIW: 1%”.
7.	1702.30.00 is amended by inserting after the last rate appearing in the second and third columns:
			“From 1 January 1999	4%
				DCS: 4%
				HONG, RKOR,
				SING, TAIW: 4%”.
8.	2104.20.00 is amended by inserting after the last rate appearing in the second and third columns:
			“From 1 January 1997	4%
				CAN:Free”.
9.	2203.00.90 is amended by inserting after the last rate appearing in the second and third columns:
			“From 1 January 1999	Free”.
10.	Omit 2401.10.12 and 2401.10.13, substitute:
	“2401.10.19	- - -Other		15%
				DC: 10%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%”.
11.	Omit 2401.10.90, substitute:
	“2401.10.90	- - -Other		15%
				DC: 10%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%”.
12.	Omit 2401.20.12 and 2401.20.13, substitute:
	“2401.20.19	- - -Other		15%
				DC: 10%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%”.
13.	Omit 2401.20.90, substitute:
	“2401.20.90	- - -Other		15%
				DC: 10%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%”.

SCHEDULE—continued

14.	Omit 2401.30.00, substitute:
	“2401.30.00	- Tobacco refuse		15%
				DC: 10%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%”.
15.	3822.00.00 is amended by inserting after the last rate appearing in the second and third columns:
			“From 1 January 1998	3%
				DCS: 3%
				HONG, RKOR,
				SING, TAIW: 3%
			From 1 January 1999	Free”.
16.	Omit 6806.90.10, substitute:
	“6806.90.10	- - --Of a kind used as replacement		14%
		components in passenger motor vehicles		DC: 9%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%
			From 1 January 1996	13%
				DC: 8%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%
			From 1 January 1997	12%
				DC: 7%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%
			From 1 January 1998	11%
				DC: 6%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%
			From 1 January 1999	10%
				DC: 5%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%”.
17.	Omit 8414.59.10, substitute:
	“8414.59.10	- - --Of a kind used as replacement		15%
		components in passenger motor vehicles		DC: 10%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%

SCHEDULE—continued

			From 1 January 1997	14%
				DC: 9%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%
			From 1 January 1998	12%
				DC: 7%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%
			From 1 January 1999	10%
				DC: 5%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%”.
18.	Omit 8419.50.10, substitute:
	“8419.50.10	- - --Of a kind used as replacement		14%
		components in passenger motor vehicles		DC: 9%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%
			From 1 January 1996	13%
				DC: 8%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%
			From 1 January 1997	12%
				DC: 7%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%
			From 1 January 1998	11%
				DC: 6%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%
			From 1 January 1999	10%
				DC: 5%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%”.
19.	Omit 8419.90.00, substitute:
	“8419.90.00	-Parts		15%
				DC: 10%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%

SCHEDULE—continued

			From 1 January 1997	13%
				DC: 8%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%
			From 1 January 1998	9%
				DC: 4%
				DCS: 9%
				HONG, RKOR,
				SING, TAIW: 9%
			From 1 January 1999	5%
				DCS: 5%
				HONG, RKOR,
				SING, TAIW: 5%”.
20.	Omit 8483.60.10, substitute:
	“8483.60.10	- - --Of a kind used as replacement		15%
		components in passenger motor vehicles		DC: 10%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%
			From 1 January 1999	13%
				DC: 8%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%”.
21.	Omit 8484.10.10, substitute:
	“8484.10.10	- - --Of a kind used as replacement		14%
		components in passenger motor vehicles		DC: 9%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%
			From 1 January 1996	13%
				DC: 8%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%
			From 1 January 1997	12%
				DC: 7%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%
			From 1 January 1998	11%
				DC: 6%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%

SCHEDULE—continued

			From 1 January 1999	10%
				DC: 5%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%”.
22.	Omit 8484.90.10, substitute:
	“8484.90.10	- - --Of a kind used as replacement		14%
		components in passenger motor vehicles		DC: 9%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%
			From 1 January 1996	13%
				DC: 8%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%
			From 1 January 1997	12%
				DC: 7%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%
			From 1 January 1998	11%
				DC: 6%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%
			From 1 January 1999	10%
				DC: 5%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%”.
23.	Omit 8531.10.10, substitute:
	“8531.10.10	- - --Burglar alarms		15%
				DC: 10%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%
			From 1 January 1996	14%
				DC: 9%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%
			From 1 January 1997	13%
				DC: 8%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%

SCHEDULE—continued

			From 1 January 1998	11%
				DC: 6%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%
			From 1 January 1999	10%
				DC: 5%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%”.
24.	Omit 8531.10.91, substitute:
	“8531.10.91	- - -Of a kind used as replacement components in passenger motor vehicles		14%
				DC: 9%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%
			From 1 January 1996	13%
				DC: 8%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%
			From 1 January 1997	12%
				DC: 7%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%
			From 1 January 1998	11%
				DC: 6%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%
			From 1 January 1999	10%
				DC: 5%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%”.
25.	8543.80.00 is amended by inserting after the last rate appearing in the second and third columns:
			“From 1 January 1999	Free”.
26.	Omit 9001.90.10, substitute:
	“9001.90.10	- - -Goods, as follows:		15%
		(a) other than of glass, of a kind used with motor vehicles;		DC: 10%
				DCS: 10%
		(b) shaped eyepieces, not powered, for goggles and the like;		HONG, RKOR,
				SING, TAIW: 10%
		(c) other articles of glass, other than prisms, mirrors or powered lenses

SCHEDULE—continued

			From 1 January 1997	13%
				DC: 8%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%
			From 1 January 1998	9%
				DC: 4%
				DCS: 9%
				HONG, RKOR,
				SING, TAIW: 9%
			From 1 January 1999	5%
				DCS: 5%
				HONG, RKOR,
				SING, TAIW: 5%”.
27.	9018.11.00, 9018.19.10, 9018.39.10 and 9018.90.20 are amended by inserting after the last rate appearing in the second and third columns:

			“From 1 January 1999	Free”.
28.	Omit 9032.89.10, substitute:
	“9032.89.10	- - -Automatic voltage regulators of a kind commonly used with motor vehicles, for 6 V or 12 V systems		15%
				DC: 10%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%
			From 1 January 1999	13%
				DC: 8%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%”.
29.	After 9032.89.20 insert:
	“9032.89.30	- - -Goods incorporating, or designed to incorporate, thyristors, power transistors or the like, of a kind used for controlling electric motors		10%
				DC: 5%
				DCS: 7%
				HONG, RKOR,
				SING, TAIW: 10%
			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%”.

SCHEDULE—continued

30.	Omit 9032.90.90, substitute:
	“9032.90.90	- - -Other		11%
				DC: 6%
				DCS: 10%
				HONG, RKOR,
				SING, TAIW: 10%
			From 1 January 1996	9%
				DC: 4%
				DCS: 9%
				HONG, RKOR,
				SING, TAIW: 9%
			From 1 January 1997	8%
				DC: 3%
				DCS: 8%
				HONG, RKOR,
				SING, TAIW: 8%
			From 1 January 1998	6%
				DC: 1%
				DCS: 6%
				HONG, RKOR,
				SING, TAIW: 6%
			From 1 January 1999	5%
				DCS: 5%
				HONG, RKOR,
				SING, TAIW: 5%”.

SCHEDULE—continued

Amendments of Part III of Schedule 4

1.	Omit items 35B and 35C, substitute:
“35B	Unmanufactured tobacco and tobacco refuse classified under 2401.10.19, 2401.20.19 or 2401.30.00 of Schedule 3, as prescribed by by-law, being:	$0.47/kg
		DC: $0.47/kg,
		less 5%
	(a) for use by a person who is a manufacturer for the purposes of the Excise Act 1901, and also the holder of a certificate issued by the Comptroller for the purposes of this item; and
	(b) for use in the manufacture of cigarettes or of fine cut tobacco suitable for the manufacture of cigarettes
35C	Unmanufactured tobacco and tobacco refuse classified under 2401.10.19, 2401.20.19 or 2401.30.00 of Schedule 3, as prescribed by by-law, being:	$0.33/kg
		DC: $0.33/kg,
		less 5%”.
	(a) for use by a person who is a manufacturer for the purposes of the Excise Act 1901, and also the holder of a certificate issued by the Comptroller for the purposes of this item; and
	(b) for use in the manufacture of tobacco (other than snuff, cigarettes or fine cut tobacco suitable for the manufacture of cigarettes)

2. Omit the Table to item 53A, substitute:

“THE TABLE

2401.10.19	4010.10.00
2401.10.90	4011.10.00
2401.20.19	4011.20.00
2401.20.90	4012.10.00
2401.30.00	4012.20.00
2403.91.00	4016.91.00
3917.22.00	4016.93.00
3917.23.00	4016.99.00
3917.29.00	5911.90.10”.

NOTE

1. No. 82, 1987, as amended. For previous amendments, see Nos. 43 and 147, 1987; Nos. 60 and 68, 1988; Nos. 27, 67, 74 and 176, 1989; No. 127, 1990; Nos. 81 and 187, 1991; Nos. 96 and 236, 1992; Nos. 45, 47 and 99, 1993; and No. 87, 1994.

[Minister’s second reading speech made in—

House of Representatives on 18 October 1994

Senate on 7 November 1994]

Overview

The Customs Tariff (World Trade Organization Amendments) Act 1994 was enacted by the Parliament of Australia to address the need for Australia to align its customs tariffs with the provisions of the Agreement Establishing the World Trade Organization (WTO). The Act amends the Customs Tariff Act 1987 to facilitate Australia's acceptance of the WTO Agreement, ensuring that Australian trade practices are consistent with global trade rules and obligations under the WTO. The primary objective of this legislation is to update and harmonise Australia's customs tariff schedules to reflect the commitments made under the WTO Agreement, thereby fostering fair and predictable trade practices on the international stage.

Scope and Application

The Customs Tariff (World Trade Organization Amendments) Act 1994 applies to the Commonwealth of Australia and amends the Customs Tariff Act 1987 to align Australian customs duties with the obligations under the Agreement Establishing the World Trade Organization. This Act affects all entities and persons involved in the import and export of goods, particularly those subject to the tariffs specified in the amended Schedules. The amendments primarily concern tariff rates on various goods, including cheese, tobacco, motor vehicle components, and electrical equipment, and are designed to gradually reduce customs duties over a period leading up to 2000. Certain preferential rates are also established for specific countries, such as Hong Kong, the Republic of Korea, Singapore, and Taiwan. The Act commences on the day it receives Royal Assent, with specific sections taking effect from the date the World Trade Organization Agreement enters into force for Australia, as declared by the Governor-General. The application of this Act can be extended or restricted through subordinate instruments, though no such provisions are specified in the text.

Key Provisions

The Customs Tariff (World Trade Organization Amendments) Act 1994, as its name suggests, amends the Customs Tariff Act 1987 to enable Australia to accept the Agreement Establishing the World Trade Organization. Section 3 of the Act outlines the amendments to the Customs Tariff Act 1987, including changes to tariff rates for various goods, such as cheese, tobacco, and motor vehicle components. These amendments are set to take effect from 1 January 1996 onwards, with different rates applying each year until reaching the final rate by 1 January 2000. The Act imposes obligations on parties and entities involved in the importation and exportation of goods covered by the amendments. Importers, exporters, and other stakeholders must ensure that they adhere to the specified tariff rates and comply with the requirements outlined in the amended Customs Tariff Act 1987. Additionally, the Act requires entities involved in the manufacture of cigarettes and other tobacco products to hold the appropriate certificates and follow the regulations outlined in the Excise Act 1901. Breaches of the Customs Tariff (World Trade Organization Amendments) Act 1994 may result in civil or criminal penalties. The Act does not explicitly state the penalties for non-compliance; however, penalties for breaches of the Customs Tariff Act 1987 may apply. These penalties can include fines, imprisonment, or both, depending on the severity of the offence. The maximum penalties for breaches of the Customs Tariff Act 1987 are determined by the specific provision being contravened and can range from relatively minor fines to substantial penalties for serious offences.

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

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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.

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