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Customs Tariff Amendment (Fuel Tax Reform and Other Measures) Bill 2006

Schedule 2 Amendments commencing on 1 July 2006

   

Customs Tariff Act 1995

1  Subsection 3(1)

Insert:

excise item means an item or subitem of the Schedule to the Excise Tariff Act 1921 .

2  Subsection 3(1) (definition of excise tariff item )

Repeal the definition.

3  Subsection 3(1) (definition of marker )

Repeal the definition.

4  Subsection 19(1) (table)

Repeal the table, substitute:

 

Table of related Customs subheadings and excise items

Column 1

Customs subheading

Column 2

Excise item

2203.00.31

2

2203.00.39

3.2

2203.00.61

1.1

2203.00.62

1.5

2203.00.69

1.10

2203.00.71

1.2

2203.00.72

1.6

2203.00.79

1.11

2204.10.23

2

2204.10.29

3.2

2204.10.83

2

2204.10.89

3.2

2204.21.30

2

2204.21.90

3.2

2204.29.30

2

2204.29.90

3.2

2205.10.30

2

2205.10.90

3.2

2205.90.30

2

2205.90.90

3.2

2206.00.52

2

2206.00.59

3.2

2206.00.62

2

2206.00.69

3.2

2206.00.74

1.1

2206.00.75

1.5

2206.00.78

1.10

2206.00.82

1.2

2206.00.83

1.6

2206.00.89

1.11

2206.00.92

2

2206.00.99

3.2

2207.10.00

3.10

2208.20.10

3.1

2208.20.90

3.2

2208.30.00

3.2

2208.40.00

3.2

2208.50.00

3.2

2208.60.00

3.2

2208.70.00

3.2

2208.90.20

2

2208.90.90

3.2

2401.10.00

5.5

2401.20.00

5.5

2401.30.00

5.5

2402.10.20

5.1

2402.10.80

5.5

2402.20.20

5.1

2402.20.80

5.5

2403.10.30

5.1

2403.10.70

5.5

2403.91.00

5.5

2403.99.80

5.5

5  Schedule 3 (Chapter 15, Additional Note 1)

Repeal the Additional Note, substitute:

             1.-  This Chapter does not cover biodiesel (which is covered in Chapter 38).

6  Schedule 3 (subheadings 1516.10 to 1516.20.90)

Repeal the subheadings, substitute:

1516.10.00

-Animal fats and oils and their fractions

Free

1516.20.00

-Vegetable fats and oils and their fractions

Free

7  Schedule 3 (Chapter 22, paragraph (d) of Additional Note 7)

Repeal the paragraph, substitute:

                     (d)  has not had added to it, at any time, any liquor or substance (other than honey) that gives colour or flavour, except as follows:

                              (i)  herbs or spices added during or after the production;

                             (ii)  caramel added after the fermentation process is complete;

                            (iii)  fruit, or product derived entirely from fruit, used as set out in Additional Note 7A.

8  Schedule 3 (Chapter 22, after Additional Note 7)

Insert:

          7A.-  For the purposes of subparagraph (d)(iii) of Additional Note 7, fruit, or product derived entirely from fruit, may be used in the production of mead only if:

                     (a)  the fruit or product has not been fermented; and

                     (b)  the fruit or product is added before the fermentation process is complete; and

                     (c)  after the addition of the fruit or product, and before fermentation, the beverage will contain not less than 14% by volume of honey; and

                     (d)  after the addition of the fruit or product, and before fermentation, the fruit or product will constitute not more than 30% by volume of the beverage; and

                     (e)  after the addition of the fruit or product and after fermentation, the beverage will have an ethyl alcohol content by volume of not less than 8%, and not greater than 22%.

          7B.-  For the purposes of Additional Note 7A, if:

                     (a)  a product derived from fruit is added; and

                     (b)  the product contains concentrated fruit juice or concentrated fruit pulp;

the proportion of fruit or product in the beverage is to be worked out by assuming that the concentrated fruit juice or concentrated fruit pulp has been diluted according to the recommendations of its manufacturer.

9  Schedule 3 (Chapter 22, at the end of the Additional Notes)

Add:

             9.-  For the purposes of 2203.00.6 and 2203.00.7, “beer” is a brewed beverage that:

                     (a)  is the product of the yeast fermentation of an aqueous extract of malted cereals, whether or not containing other sources of carbohydrates; and

                     (b)  contains hops, or extracts thereof, or other bitters; and

                     (c)  has not had added to it, at any time, any alcohol from any other source.

           10.-  For the purposes of 2206.00.7 and 2206.00.8, “beer” is a brewed beverage that:

                     (a)  is the product of the yeast fermentation of an aqueous extract of unmalted cereals, whether or not containing other sources of carbohydrates; and

                     (b)  contains hops, or extracts thereof, or other bitters; and

                     (c)  has not had added to it, at any time, any alcohol from any other source.

10  Schedule 3 (subheading 2203.00.3, paragraph (b) of the description of goods in column 2)

After “hops”, insert “, or extracts thereof, or other bitters”.

11  Schedule 3 (subheading 2206.00.7, the description of goods in column 2)

Omit “containing hops,”.

12  Schedule 3 (subheading 2206.00.8, the description of goods in column 2)

Omit “containing hops,”.

13  Schedule 3 (subheading 2401.10.00, the rate of duty in column 3)

Repeal the rate of duty, substitute:

 

$290.74/kg

NZ/PG/FI/

DC/LDC/

SG:$290.74/kg

 

14  Schedule 3 (subheading 2403.99.20)

Repeal the subheading.

15  Schedule 3 (Chapter 27, Subheading Note 3)

Omit “2707.20, 2707.30”, substitute “2707.20.00, 2707.30.00”.

16  Schedule 3 (Chapter 27, Additional Note 1)

Omit “2710.19.50, 2710.91.50 and 2710.99.50”, substitute “2710.19.53, 2710.91.53 and 2710.99.53”.

17  Schedule 3 (Chapter 27, Additional Note 2)

Repeal the Additional Note.

18  Schedule 3 (Chapter 27, Additional Note 3)

Repeal the Additional Note, substitute:

             3.-  For the purposes of this Chapter, “biodiesel” means fuel manufactured by chemically altering vegetable oils or animal fats (including recycled oils from these sources) through a process of transesterification to form mono-alkyl esters.

19  Schedule 3 (subheadings 2707.20 to 2707.30.89)

Repeal the subheadings, substitute:

2707.20.00

-Toluol (toluene)

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

2707.30.00

-Xylol (xylenes)

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

20  Schedule 3 (subheadings 2707.50 to 2707.50.89)

Repeal the subheadings, substitute:

2707.50.00

-Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250 °C by the ASTM D86 method

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

21  Schedule 3 (subheadings 2709.00.8 to 2709.00.88)

Repeal the subheadings, substitute:

2709.00.90

---Other

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

22  Schedule 3 (subheadings 2710.1 to 2710.11.82)

Repeal the subheadings, substitute:

2710.1

-Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than waste oils:

 

2710.11

-- Light oils and preparations:

 

2710.11.6

---Gasoline:

 

2710.11.61

----For use as fuel in aircraft

$0.02854/L

NZ/PG/FI/

DC/LDC/

SG:

$0.02854/L

2710.11.69

----Other

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

2710.11.70

---Other refined or partly refined petroleum products; mineral turpentine

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

2710.11.80

---Blends of biodiesel and other substances

$0.38143/L of biodiesel plus $0.38143/L of ethanol (if any)

plus $0.38143/L of other substances in the blend

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L of biodiesel plus $0.38143/L of ethanol (if any)

plus

$0.38143/L of other substances in the blend

23  Schedule 3 (subheadings 2710.19 to 2710.19.82)

Repeal the subheadings, substitute:

2710.19

--Other:

 

2710.19.1

---Crudes, topped or enriched:

 

2710.19.14

----For use as a petroleum refinery feedstock at a factory specified in a licence granted under Part IV of the Excise Act 1901

Free

2710.19.16

----Other

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

2710.19.20

---Diesel, other than blends of 2710.19.80

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

2710.19.40

---Kerosene for use as fuel in aircraft

$0.02854/L

NZ/PG/FI/

DC/LDC/

SG:

$0.02854/L

2710.19.5

---Goods, as follows:

       (a)      heating oil;

       (b)      kerosene, other than goods of 2710.19.40;

        (c)      fuel oil having the characteristics as defined in Additional Note 1 to this Chapter:

 

2710.19.51

----Heating oil

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

2710.19.52

----Kerosene, other than goods of 2710.19.40

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

2710.19.53

----Fuel oil having the characteristics as defined in Additional Note 1 to this Chapter

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

2710.19.70

---Other refined or partly refined petroleum products other than lubricants (including lubricant base oils), hydraulic oils, transformer oils and bitumen; mineral turpentine

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

2710.19.80

---Blends of biodiesel and other substances

$0.38143/L of biodiesel plus $0.38143/L of ethanol (if any)

plus $0.38143/L of other substances in the blend

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L of biodiesel plus $0.38143/L of ethanol (if any)

plus

$0.38143/L of other substances in the blend

24  Schedule 3 (subheadings 2710.9 to 2710.91.82)

Repeal the subheadings, substitute:

2710.9

-Waste oils:

 

2710.91

--Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs):

 

2710.91.1

---Crudes, topped or enriched:

 

2710.91.14

----For use as a petroleum refinery feedstock at a factory specified in a licence granted under Part IV of the Excise Act 1901

Free

2710.91.16

----Other

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

2710.91.20

---Diesel, other than blends of 2710.91.80

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

2710.91.40

---Kerosene for use as fuel in aircraft

$0.02854/L

NZ/PG/FI/

DC/LDC/

SG:

$0.02854/L

2710.91.5

---Goods, as follows:

       (a)      heating oil;

       (b)      kerosene, other than goods of 2710.91.40;

        (c)      fuel oil having the characteristics as defined in Additional Note 1 to this Chapter:

 

2710.91.51

----Heating oil

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

2710.91.52

----Kerosene, other than goods of 2710.91.40

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

2710.91.53

----Fuel oil having the characteristics as defined in Additional Note 1 to this Chapter

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

2710.91.6

---Gasoline:

 

2710.91.61

----For use as fuel in aircraft

$0.02854/L

NZ/PG/FI/

DC/LDC/

SG:

$0.02854/L

2710.91.69

----Other

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

2710.91.70

---Other refined or partly refined petroleum products other than lubricants (including lubricant base oils), hydraulic oils, transformer oils and bitumen; mineral turpentine

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

2710.91.80

---Blends of biodiesel and other substances

$0.38143/L of biodiesel plus $0.38143/L of ethanol (if any)

plus $0.38143/L of other substances in the blend

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L of biodiesel plus $0.38143/L of ethanol (if any)

plus

$0.38143/L of other substances in the blend

25  Schedule 3 (subheadings 2710.99 to 2710.99.82)

Repeal the subheadings, substitute:

2710.99

--Other:

 

2710.99.1

---Crudes, topped or enriched:

 

2710.99.14

----For use as a petroleum refinery feedstock at a factory specified in a licence granted under Part IV of the Excise Act 1901

Free

2710.99.16

----Other

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

2710.99.20

---Diesel, other than blends of 2710.99.80

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

2710.99.40

---Kerosene for use as fuel in aircraft

$0.02854/L

NZ/PG/FI/

DC/LDC/

SG:

$0.02854/L

2710.99.5

---Goods, as follows:

       (a)      heating oil;

       (b)      kerosene, other than goods of 2710.99.40;

        (c)      fuel oil having the characteristics as defined in Additional Note 1 to this Chapter:

 

2710.99.51

----Heating oil

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

2710.99.52

----Kerosene, other than goods of 2710.99.40

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

2710.99.53

----Fuel oil having the characteristics as defined in Additional Note 1 to this Chapter

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

2710.99.6

---Gasoline:

 

2710.99.61

----For use as fuel in aircraft

$0.02854/L

NZ/PG/FI/

DC/LDC/

SG:

$0.02854/L

2710.99.69

----Other

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

2710.99.70

---Other refined or partly refined petroleum products other than lubricants (including lubricant base oils), hydraulic oils, transformer oils and bitumen; mineral turpentine

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

2710.99.80

---Blends of biodiesel and other substances

$0.38143/L of biodiesel plus $0.38143/L of ethanol (if any)

plus $0.38143/L of other substances in the blend

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L of biodiesel plus $0.38143/L of ethanol (if any)

plus

$0.38143/L of other substances in the blend

26  Schedule 3 (subheadings 2902.20 to 2902.44.90)

Repeal the subheadings, substitute:

2902.20.00

-Benzene

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

2902.30.00

-Toluene

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

2902.4

-Xylenes:

 

2902.41.00

-- o -Xylene

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

2902.42.00

-- m -Xylene

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

2902.43.00

-- p -Xylene

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

2902.44.00

--Mixed xylene isomers

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

27  Schedule 3 (Chapter 38, Additional Note 1)

Repeal the Additional Note, substitute:

             1.-  For the purposes of this Chapter, “biodiesel” means fuel manufactured by chemically altering vegetable oils or animal fats (including recycled oils from these sources) through a process of transesterification to form mono-alkyl esters.

28  Schedule 3 (subheadings 3817.00.1 to 3817.00.19)

Repeal the subheadings, substitute:

3817.00.10

---Mixed alkylbenzenes

5%, and $0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

29  Schedule 3 (subheadings 3824.90.2 to 3824.90.22)

Repeal the subheadings, substitute:

3824.90.20

---Biodiesel, other than blends of 3824.90.30

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L

3824.90.30

---Blends of biodiesel and other substances, not being blends classified to 2710

$0.38143/L of biodiesel plus $0.38143/L of ethanol (if any)

plus $0.38143/L of other substances in the blend

NZ/PG/FI/

DC/LDC/

SG:

$0.38143/L of biodiesel plus $0.38143/L of ethanol (if any)

plus

$0.38143/L of other substances in the blend

30  Schedule 4 (item 44)

Repeal the item.

31  Schedule 4 (item 50(1), column 2)

After “under”, insert “subheading 3817.00.10 of Schedule 3 or”.

32  Schedule 4 (after item 50(1))

Insert:

(1A)

Goods classified under subheading 3817.00.10 of Schedule 3

$0.38143/L

NZ/PG/FI/

DC/LDC/

SG/US/TH:

$0.38143/L

33  Schedule 4 (item 67)

Repeal the item.

34  Schedule 5 (table items 1A and 1B)

Repeal the items.

35  Schedule 5 (after table item 43)

Insert:

43A

2401.10.00

$290.74/kg

36  Schedule 5 (table item 53)

Repeal the item.

37  Schedule 5 (table items 56 to 120)

Repeal the items, substitute:

56

2707.20.00

$0.38143/L

57

2707.30.00

$0.38143/L

58

2707.50.00

$0.38143/L

59

2709.00.90

$0.38143/L

60

2710.11.61

$0.02854/L

61

2710.11.69

$0.38143/L

62

2710.11.70

$0.38143/L

63

2710.11.80

$0.38143/L of biodiesel plus $0.38143/L of ethanol (if any)

plus $0.38143/L of other substances in the blend

64

2710.19.16

$0.38143/L

65

2710.19.20

$0.38143/L

66

2710.19.40

$0.02854/L

67

2710.19.51

$0.38143/L

68

2710.19.52

$0.38143/L

69

2710.19.53

$0.38143/L

70

2710.19.70

$0.38143/L

71

2710.19.80

$0.38143/L of biodiesel plus $0.38143/L of ethanol (if any)

plus $0.38143/L of other substances in the blend

72

2710.19.91

$0.05449/L

73

2710.19.92

$0.05449/kg

74

2710.91.16

$0.38143/L

75

2710.91.20

$0.38143/L

76

2710.91.40

$0.02854/L

77

2710.91.51

$0.38143/L

78

2710.91.52

$0.38143/L

79

2710.91.53

$0.38143/L

80

2710.91.61

$0.02854/L

81

2710.91.69

$0.38143/L

82

2710.91.70

$0.38143/L

83

2710.91.80

$0.38143/L of biodiesel plus $0.38143/L of ethanol (if any)

plus $0.38143/L of other substances in the blend

84

2710.91.91

$0.05449/L

85

2710.91.92

$0.05449/kg

86

2710.99.16

$0.38143/L

87

2710.99.20

$0.38143/L

88

2710.99.40

$0.02854/L

89

2710.99.51

$0.38143/L

90

2710.99.52

$0.38143/L

91

2710.99.53

$0.38143/L

92

2710.99.61

$0.02854/L

93

2710.99.69

$0.38143/L

94

2710.99.70

$0.38143/L

95

2710.99.80

$0.38143/L of biodiesel plus $0.38143/L of ethanol (if any)

plus $0.38143/L of other substances in the blend

96

2710.99.91

$0.05449/L

97

2710.99.92

$0.05449/kg

98

2902.20.00

$0.38143/L

99

2902.30.00

$0.38143/L

100

2902.41.00

$0.38143/L

101

2902.42.00

$0.38143/L

102

2902.43.00

$0.38143/L

103

2902.44.00

$0.38143/L

38  Schedule 5 (cell at table item 132, column 2)

Repeal the cell, substitute:

 

3817.00.10

 

39  Schedule 5 (table items 133A and 133B)

Repeal the items, substitute:

133A

3824.90.20

$0.38143/L

133B

3824.90.30

$0.38143/L of biodiesel plus $0.38143/L of ethanol (if any)

plus $0.38143/L of other substances in the blend

40  Schedule 6 (table items 1 and 2)

Repeal the items.

41  Schedule 6 (after table item 46)

Insert:

46A

2401.10.00

$290.74/kg

42  Schedule 6 (table item 56)

Repeal the item.

43  Schedule 6 (table items 59 to 141)

Repeal the items, substitute:

59

2707.20.00

$0.38143/L

60

2707.30.00

$0.38143/L

61

2707.50.00

$0.38143/L

62

2709.00.90

$0.38143/L

63

2710.11.61

$0.02854/L

64

2710.11.69

$0.38143/L

65

2710.11.70

$0.38143/L

66

2710.11.80

$0.38143/L of biodiesel plus $0.38143/L of ethanol (if any)

plus $0.38143/L of other substances in the blend

67

2710.19.16

$0.38143/L

68

2710.19.20

$0.38143/L

69

2710.19.40

$0.02854/L

70

2710.19.51

$0.38143/L

71

2710.19.52

$0.38143/L

72

2710.19.53

$0.38143/L

73

2710.19.70

$0.38143/L

74

2710.19.80

$0.38143/L of biodiesel plus $0.38143/L of ethanol (if any)

plus $0.38143/L of other substances in the blend

75

2710.19.91

$0.05449/L

76

2710.19.92

$0.05449/kg

77

2710.91.16

$0.38143/L

78

2710.91.20

$0.38143/L

79

2710.91.40

$0.02854/L

80

2710.91.51

$0.38143/L

81

2710.91.52

$0.38143/L

82

2710.91.53

$0.38143/L

83

2710.91.61

$0.02854/L

84

2710.91.69

$0.38143/L

85

2710.91.70

$0.38143/L

86

2710.91.80

$0.38143/L of biodiesel plus $0.38143/L of ethanol (if any)

plus $0.38143/L of other substances in the blend

87

2710.91.91

$0.05449/L

88

2710.91.92

$0.05449/kg

89

2710.99.16

$0.38143/L

90

2710.99.20

$0.38143/L

91

2710.99.40

$0.02854/L

92

2710.99.51

$0.38143/L

93

2710.99.52

$0.38143/L

94

2710.99.53

$0.38143/L

95

2710.99.61

$0.02854/L

96

2710.99.69

$0.38143/L

97

2710.99.70

$0.38143/L

98

2710.99.80

$0.38143/L of biodiesel plus $0.38143/L of ethanol (if any)

plus $0.38143/L of other substances in the blend

99

2710.99.91

$0.05449/L

100

2710.99.92

$0.05449/kg

101

2902.20.00

$0.38143/L

102

2902.30.00

$0.38143/L

103

2902.41.00

$0.38143/L

104

2902.42.00

$0.38143/L

105

2902.43.00

$0.38143/L

106

2902.44.00

$0.38143/L

44  Schedule 6 (cell at table item 169, column 2)

Repeal the cell, substitute:

 

3817.00.10

 

45  Schedule 6 (table items 171 and 172)

Repeal the items, substitute:

171

3824.90.20

$0.38143/L

172

3824.90.30

$0.38143/L of biodiesel plus $0.38143/L of ethanol (if any)

plus $0.38143/L of other substances in the blend

46  Application

The amendments made by items 5 to 45 apply in relation to:

                     (a)  goods imported into Australia on or after 1 July 2006; and

                     (b)  goods imported into Australia before 1 July 2006, where the time for working out the rate of import duty on the goods had not occurred before 1 July 2006.