Customs Tariff Act 1995
NOTICE OF SUBSTITUTED RATES OF CUSTOMS DUTY
NOTICE (No. 2) 2015
I, Anita Langford, on behalf of the Chief Executive Officer of the Australian Customs and Border Protection Service, in accordance with subsection 19AB(11) of the Customs Tariff Act 1995 (the Tariff Act), give notice that, on and from 3 March 2015:
- the increased rate of customs duty for goods classified to each subheading of Schedule 3 to the Tariff Act set out in Column 1 of the Table below is the rate in Column 2 opposite that subheading;
- the increased rate of customs duty for goods classified to a subheading of Schedule 3 to the Tariff Act specified in an item in the table in Schedules 5 (US originating goods), 6 (Thai originating goods), 7 (Chilean originating goods), 8 (AANZ originating goods), 9 (Malaysian originating goods), 10 (Korean originating goods) and 11 (Japanese originating goods) in the Tariff Act is the rate in Column 2 of the Table below opposite that subheading.
TABLE : THE TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY
3 MARCH 2015 AWOTE INDEXATION
Column 1 | Column 2 |
Customs Tariff Subheading | New Rates of Duty Operative from 3 March 2015 |
2401.10.00 | | $587.62/kg |
2401.20.00 | 2403.11.00 | $587.62./kg of tobacco content |
2401.30.00 | 2403.19.90 | |
2402.10.80 | 2403.91.00 | |
2402.20.80 | 2403.99.80 | |
2402.10.20 | 2403.19.10 | $0.47008/stick |
2402.20.20 | | |
Dated this 27th day of February 2015.
(Signed)
Anita Langford
On behalf of the
Chief Executive Officer of
the Australian Customs and
Border Protection Service
Overview
The Customs Tariff Act 1995 was enacted to provide for the imposition and collection of customs duties on imported goods, among other things. This 2015 Notice of Substituted Rates of Customs Duty (No. 2) was introduced to address the issue of updating the rates of customs duty on various goods to reflect changes resulting from the annual Australian Wage Price Index (AWOTE) indexation. This legislative instrument is issued under the authority of the Customs Tariff Act 1995 by Anita Langford on behalf of the Chief Executive Officer of the Australian Customs and Border Protection Service, pursuant to subsection 19AB(11). The policy objective of this notice is to ensure that the rates of customs duty are adjusted accurately to maintain the integrity of Australia's customs duty regime. The rates for numerous subheadings of Schedule 3 to the Tariff Act have been updated to reflect these changes, impacting a range of goods including tobacco products and other specified items.
Scope and Application
The Customs Tariff Act 1995 applies to the regulation of customs duties on goods entering Australia, affecting a broad range of entities including importers, exporters, and businesses involved in international trade. This legislation specifies the rates of customs duty applicable to various goods, which are categorised under Schedule 3 of the Act. The notice issued on 27 February 2015, pursuant to subsection 19AB(11) of the Act, adjusts the rates of customs duty effective from 3 March 2015 for specific subheadings of Schedule 3. These adjustments are primarily influenced by the Australian Wage Price Index (AWOTE) indexation. The notice extends to goods originating from the United States, Thailand, Chile, Australia-New Zealand, Malaysia, Korea, and Japan, as detailed in Schedules 5 to 11 of the Tariff Act. Notably, the notice does not specify any exclusions or exemptions, implying that all applicable goods must conform to the new rates. The reach of this legislation is national, governing the customs duties across Australia, and any further details or modifications to the application of this notice may be specified through subordinate instruments or subsequent notices issued by the Australian Customs and Border Protection Service.
Key Provisions
The Customs Tariff Act 1995, through the Notice of Substituted Rates of Customs Duty (No. 2) 2015, outlines the new rates of customs duty applicable to various goods, effective from 3 March 2015. Section 19AB(11) of the Tariff Act empowers the Chief Executive Officer of the Australian Customs and Border Protection Service to issue this notice. The new duty rates are specified in the Table of the notice, which lists the subheadings from Schedule 3 and the corresponding new rates of duty (e.g., for subheading 2401.10.00, the new duty rate is $587.62 per kilogram). Additionally, the notice also applies to goods from specific countries listed in Schedules 5 to 11 of the Tariff Act, including US, Thai, Chilean, AANZ, Malaysian, Korean, and Japanese originating goods.
The obligations imposed by this notice are primarily administrative. Importers, exporters, and other relevant parties must ensure they are aware of and comply with the new customs duty rates as outlined in the notice. This includes updating their records, systems, and possibly their pricing strategies to reflect the new rates. The Australian Customs and Border Protection Service, as the governing body, is responsible for enforcing these rates and ensuring compliance.
Any breach of the provisions set out in the notice could result in various civil or criminal consequences. While the notice itself does not specify penalties, breaches of the Customs Tariff Act 1995 can generally lead to fines, penalties, or other legal actions. The severity of these consequences would depend on the nature and extent of the breach, and would be subject to the broader provisions of the Customs Tariff Act and other relevant legislation. Importers who fail to declare the correct duty or underpay the duty could face significant financial penalties, and in severe cases, criminal charges could be pursued.