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Tuesday, 17 March 1987
Page: 910


Mr BARRY JONES (Minister for Science and Minister Assisting the Minister for Industry, Technology and Commerce)(4.09) —I move:

Excise Tariff Proposals No. 3 (1987).

The proposals I have tabled relate to proposed alterations to the Excise Tariff Act 1921. Excise Tariff Proposals No. 3 (1987) became operative on and from 27 February 1987. The proposals relate to goods imported for use, under Customs control, in the manufacture of excisable products, in terms of section 24 of the Excise Act 1901. When imported goods are used in the production of excisable product they become subject to the excise duty rate. However, the following difficulties can occur: In certain cases the rate of customs duty on the imported goods is greater than the rate of excise duty; in particular circumstances the imported goods are subject to the customs duty as well as the excise duty.

The proposals provide for: The collection of duty on the difference between the rate of customs duty and the rate of excise duty on the imported goods used to produce the excisable goods; the elimination of the possibility of the goods incurring both customs and excise duties. What could be more reasonable than that? I commend the proposals to the House.

Debate (on motion by Mr Moore) adjourned.