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Customs Tariff Amendment (Expanded Information Technology Agreement Implementation and Other Measures) Bill 2016

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2016

 

 

THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA

 

HOUSE OF REPRESENTATIVES

 

 

 

 

 

 

CUSTOMS TARIFF AMENDMENT (EXPANDED INFORMATION TECHNOLOGY AGREEMENT IMPLEMENTATION AND OTHER MEASURES) BILL 2016

 

 

 

EXPLANATORY MEMORANDUM

 

 

 

 

(Circulated by authority of the Assistant Minister for Immigration and Border Protection

the Honourable Alex Hawke MP)



CUSTOMS TARIFF AMENDMENT (EXPANDED INFORMATION TECHNOLOGY AGREEMENT IMPLEMENTATION AND OTHER MEASURES) BILL 2016

OUTLINE

The purpose of the Customs Tariff Amendment (Expanded Information Technology Agreement Implementation and other measures) Bill 2016 (the Bill) is to amend the Customs Tariff Act 1995 (the Tariff Act) to:

·          create new tariff subheadings to allow for certain information technology products to be separately identified;

·          amend the customs duty rates for selected tariff subheadings so that they incrementally reduce to Free; and

·          remove obsolete customs duty rates.

Creating new tariff subheadings

In the 2016-17 Budget, the Government committed to incrementally reduce the customs duty rates for certain information technology products to Free over time and to do so in a manner consistent with the commitments made under the World Trade Organization’s Expanded Information Technology Agreement (the Expanded ITA).

Under the Expanded ITA, in certain circumstances commitments have been made to reduce the customs duty rate for particular subsets of goods within a classification.  The customs duty rate for the other goods within the classification will remain unchanged.

This requires the creation of new tariff classifications to separately identify the subset of goods.

Amending customs duty rates for selected subheadings

Consistent with the commitments made under the Expanded ITA, the Bill will incrementally reduce customs duty rates for selected subheadings. The amount and timing of these reductions will depend the staging category a particular subheading belongs to.  These staging categories are based on those in the Expanded ITA.

There are seven staging categories, each one dependent on the bound tariff rate that applies to goods prior to 1 January 2017.

Staging categories A, B, C, D and E are used for the majority of affected subheadings.  All of these staging categories will reduce to Free by 1 July 2019.

Staging categories F and G are used for a small number of subheadings and will reduce to Free by 1 July 2021.

The staging categories are outline in the table below. Any current margin of tariff preference will be maintained as part of the amendments.



 

Staging category for tariff subheading

WTO bound tariff rate prior to 1 January 2017

Customs duty rates and dates of effect

Staging category A

5%, 6% or 7%

5%

From 1 January 2017: 3.75%

From 1 July 2017: 2.50%

From 1 July 2018: 1.25%

From 1 July 2019: Free

Staging category B

10%, 11% or 12%

5%

From 1 July 2018: 2.50%

From 1 July 2019: Free

Staging category C

15% or 16%

5%

From 1 July 2018: 3.75%

From 1 July 2019: Free

Staging category D

19%

5%

From 1 July 2018: 4.75%

From 1 July 2019: Free

Staging category E

23%

5%

From 1 July 2019: Free

Staging category F

15%

5%

From 1 July 2020: 2.50%

From 1 July 2021: Free

Staging category G

23%

5%

From 1 July 2020: 3.83%

From 1 July 2021: Free

These amendments, as well as the creation of new subheadings are set out in Schedule 1 to the Bill.

Removing obsolete customs duty rates

The Bill will remove a large number of obsolete customs duty rates. For example, to remove obsolete rates for subheadings that were previously incrementally reduced. These amendments will not change rates of customs duties, but rather will serve to reduce the size of the Customs Tariff Act.

These amendments are set out in Schedule 2 to the Bill.



FINANCIAL IMPACT STATEMENT

The financial impact of this Bill was included in the 2016-17 Budget as the ‘World Trade Organization - Information Technology Agreement’ measure.  It is estimated to reduce customs duty collections by $80 million over the forward estimates as outlined in the table below.

 

2015-16

2016-17

2017-18

2018-19

2019-20

Revenue ($m)

0

..

..

-20.0

-60.0

.. Not zero but rounded to zero

 

The measures in Schedule 2 have no financial impact.

 

 



Statement of Compatibility with Human Rights

 

Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011

 

CUSTOMS TARIFF AMENDMENT (EXPANDED INFORMATION TECHNOLOGY AGREMENT IMPLEMENTATION AND OTHER MEASURES) BILL 2016

 

This Bill is compatible with the human rights and freedoms recognised or declared in the international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011 .

 

Overview of the Bill

 

The Customs Tariff Amendment (Expanded Information Technology Agreement Implementation and Other Measures) Bill 2016 (the Bill) amends the Customs Tariff Act 1995 (the Customs Tariff Act) to create new tariff subheadings and amend selected customs duty rates consistent with commitments made under the World Trade Organization’s Expanded Information Technology Agreement.  The Bill will also remove obsolete customs duty rates.

 

Human rights implication

 

 

The Bill does not have any human rights implications.

 

Conclusion

 

The Bill is compatible with human rights.

 

ASSISTANT MINISTER FOR IMMIGRATION AND BORDER PROTECTION,

THE HONOURABLE ALEX HAWKE MP



CUSTOMS TARIFF AMENDMENT (EXPANDED INFORMATION TECHNOLOGY AGREMENT IMPLEMENTATION AND OTHER MEASURES ) BILL 2015

NOTES ON CLAUSES

Clause 1 - Short title

1.          This clause provides for the Bill, when enacted, to be cited as the Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Act 2016 .

Clause 2 - Commencement

2.          Subclause (1) provides that each provision of this Act specified in column 1 of the table in that subclause commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.  This subclause also provides that any other statement in column 2 of the table has effect according to its terms.

3.          Item 1 of the table provides that sections 1 to 3 and anything in this Act not elsewhere covered by the table will commence on the day on which the Act receives the Royal Assent. 

4.          Item 2 of the table provides that Schedule 1 will commence immediately after the commencement of Schedule 1 to the Customs Tariff Amendment (2017 Harmonized System Changes) Act 2016 (the HS Tariff Act).  The HS Tariff Act is expressed to commence on 1 January 2017.  Therefore, the changes in Schedule 1 will also commence on 1 January 2017.

5.          Item 3 of the table provides for Schedule 2 to commence 28 days after this Act receives the Royal Assent.

6.          Subclause (2) provides that column 3 of the table contains additional information that is not part of the Act.

Clause 3 - Schedules

7.          This clause is the formal enabling provision for the Schedule to the Bill, providing that each Act specified in a Schedule is amended in accordance with the applicable items of the Schedule.  In this Bill, the Customs Tariff Act 1995 (the Customs Tariff Act) is being amended.

8.          The clause also provides that the other items of the Schedule have effect according to their terms.  This is a standard enabling clause for transitional, savings and application items in amending legislation. 



Schedule 1 - main Amendments

Customs Tariff Act 1995

Introductory comments

9.          The Bill amends the Customs Tariff Act to give effect to commitments made under the Expanded Information Technology Agreement (the Expanded ITA).  Items 1 to 114 will amend customs duty rates and where required insert new tariff subheadings in Schedule 3 to the Customs Tariff Act and equivalent amendments in the free trade agreement schedules where required. 

10.        Certain tariff preference schemes, where a good that originates from a specified country or place, are granted a lower or Free rate of customs duty are also provided for in Schedule 3 to the Customs Tariff Act. These preferences arrangements will continue for affected subheadings.

11.        The information provided about the transfer of goods is indicative only and should not be used for classification purposes.

Item 1 Schedule 3 (subheading 3215.11.00)

12.        This item repeals subheading 3215.11.00, its description and customs duty rate and substitutes a new subheading 3215.11.00 with the same description and new staging category B customs duty rates as outlined below.

3215.11.00

--Black

5%

From 1 July 2018: 2.5%

From 1 July 2019: Free

 

Item 2 Schedule 3 (subheading 3215.19.00)

13.        This item repeals subheading 3215.19.00, its description and customs duty rate and substitutes a new subheading 3215.19.00 with the same description and new staging category B customs duty rates as outlined below.

3215.19.00

--Other

5%

From 1 July 2018: 2.5%

From 1 July 2019: Free

 

Item 3 Schedule 3 (subheading 3506.91.00)

14.        This item repeals subheading 3506.91.00, its description and customs duty rate and substitutes with a new structure under 3506.91 as outlined below.

15.        New subheading 3506.91.10 has been created to separately identify specific types of adhesives. This new subheading will have staging category B customs duty rates. Goods will transfer to this subheading from repealed subheading 3506.91.00.

16.        New subheading 3506.91.90 captures all remaining goods of 3506.91 and has a customs duty rate of 5%. Goods will transfer to this subheading from repealed subheading 3506.91.00.

3506.91

--Adhesives based on polymers of 3901 to 3913 or on rubber:

 

3506.91.10

---Optically clear free-film adhesives and optically clear curable liquid adhesives of a kind used solely or principally for the manufacture of flat panel displays or touch-sensitive screen panels

5%

From 1 July 2018: 2.5%

From 1 July 2019: Free

3506.91.90

---Other

5%

 

Item 4 Schedule 3 (subheading 3701.30.00)

17.        This item repeals subheading 3701.30.00, its description and customs duty rate and substitutes a new subheading 3701.30.00 with the same description and new staging category B customs duty rates as outlined below.

3701.30.00

--Other plates and film with any side exceeding 255mm

5%

From 1 July 2018: 2.5%

From 1 July 2019: Free

 

Item 5 Schedule 3 (subheading 3701.99.00)

18.        This item repeals subheading 3701.99.00, its description and customs duty rate and substitutes a new subheading 3701.99.00 with the same description and new staging category B customs duty rates as outlined below.

3701.99.00

--Other

5%

From 1 July 2018: 2.5%

From 1 July 2019: Free

 

Item 6 Schedule 3 (subheading 3705.00.99)

19.        This item repeals subheading 3705.00.99, its description and customs duty rate and substitutes a new subheading 3705.00.99 with the same description and new staging category B customs duty rates as outlined below.

3705.00.99

----Other

5%

From 1 July 2018: 2.5%

From 1 July 2019: Free

 

Item 7 Schedule 3 (subheading 3707.90.00)

20.        This item repeals subheading 3707.90.00, its description and customs duty rate and substitutes a new subheading 3707.90.00 with the same description and new staging category B customs duty rates as outlined below.

3707.90.00

-Other

5%

From 1 July 2018: 2.5%

From 1 July 2019: Free

 

Item 8 Schedule 3 (after subheading 3907.99.10)

21.        This item inserts new subheading 3907.99.20 to separately identify thermoplastic liquid crystal aromatic polyester copolymers. This new subheading will have staging category B customs duty rates and the description as outlined below. Goods will transfer to this new subheading from subheading 3907.99.90. 

3907.99.20

---Thermoplastic liquid crystal aromatic polyester copolymers

5%

From 1 July 2018: 2.5%

From 1 July 2019: Free

 

Item 9 Schedule 3 (subheading 3919.90.00)

22.        This item repeals subheading 3919.90.00, its description and customs duty rates and substitutes with a new structure under 3919.90 as outlined below.

23.        New subheading 3919.90.10 has been created to separately identify self-adhesive circular polishing pads of a kind used for the manufacture of semiconductor wafers.  This new subheading will have staging category B customs duty rates. Goods will transfer to this subheading from repealed subheading 3919.90.00.

24.        New subheading 3919.90.90 captures all remaining goods of 3919.90 and has a customs duty rate of 5%. Goods will transfer to this subheading from repealed subheading 3919.90.00.

3919.90

-Other

 

3919.90.10

---Self-adhesive circular polishing pads of a kind used for the manufacture of semiconductor wafers

5%

From 1 July 2018: 2.5%

From 1 July 2019: Free

3919.90.90

---Other

5%

 

Item 10 Schedule 3 (subheading 3923.10.00)

25.        This item repeals subheading 3923.10.00, its description and customs duty rate and substitutes with a new structure under 3923.10.  Goods of subheading 3923.10.00 imported from Canada are currently granted a customs duty rate of Free.  This will continue under the new structure as outlined below.

26.        New subheading 3923.10.10 has been created to separately identify specific types of plastic boxes, cases, creates and similar articles.  This new subheading will have staging category B customs duty rates. Goods will transfer to this subheading from repealed subheading 3923.10.00.

27.        New subheading 3923.10.90 captures all remaining goods of 3923.10 and has a customs duty rate of 5%. Goods will transfer to this subheading from repealed subheading 3923.10.00.

3923.10

-Boxes, cases, crates and similar articles:

 

3923.10.10

---Boxes, cases, crates and similar articles, of plastic, specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks, or reticles

5%

CA: Free

From 1 July 2018: 2.5%

CA: Free

From 1 July 2019: Free

3923.10.90

---Other

5%

CA: Free

 

Item 11 Schedule 3 (subheading 4911.99.00)

28.        This item repeals subheading 4911.99.00, its description and customs duty rates and substitutes with a new structure under 4911.99 as outlined below

29.        New subheading 4911.99.10 has been created to separately identify printed material that grants the right to access, install, reproduce or otherwise use software, data, internet content or services or telecommunication services.  This new subheading will have staging category B customs duty rates. Goods will transfer to this subheading from repealed subheading 4911.99.00.

30.        New subheading 4911.99.90 captures all remaining goods of 4911.99 and has a customs duty rate of 5%. Goods will transfer to this subheading from repealed subheading 4911.99.00.

4911.99

--Other:

 

4911.99.10

---Printed matter which grants the right to access, install, reproduce or otherwise use software (including games), data, internet content (including in-game or in-application content) or services, or telecommunications services (including mobile services)

5%

1 July 2018: 2.5%

1 July 2019: Free

4911.99.90

---Other

5%

 

Item 12 Schedule 3 (after subheading 5911.90.10)

31.        This item inserts new subheading 5911.90.20 to separately identify certain self-adhesive circular polishing pads of a kind used for the manufacture of semiconductor wafers. This new subheading will have staging category E customs duty rates as outlined below. Goods will transfer to this subheading from 5911.90.90.

5911.90.20

---Self-adhesive circular polishing pads of a kind used for the manufacture of semiconductor wafers

5%

1 July 2019: Free

 

Item 13 Schedule 3 (Chapter 84, Additional Note 4)

32.        This item amends Additional Note 4 to Chapter 84 to substitute the reference to subheading 8486.40.90 with a reference to subheading 8486.40.9.  This is consistent with the amendments made by item 42.

Item 14 Schedule 3 (subheading 8414.10.00)

33.        This item repeals subheading 8414.10.00, its description and customs duty rate and substitutes with a new structure under 8414.10 as outlined below.

34.        New subheading 8414.10.10 has been created to separately identify vacuum pumps used solely or principally for the manufacture of semiconductors or flat panel displays. This new subheading has staging category C customs duty rates. Goods will transfer to this subheading from repealed subheading 8414.10.00.

35.        New subheading 8414.10.90 captures all remaining goods of 8414.10 and has a customs duty rate of 5%. Goods will transfer to this subheading from repealed subheading 8414.10.00.

8414.10

-Vacuum pumps:

 

8414.10.10

---Vacuum pumps of a kind used solely or principally for the manufacture of semiconductors or flat panel displays

5%

1 July 2018: 3.75%

1 July 2019: Free

8414.10.90

---Other

5%

 

Item 15 Schedule 3 (after subheading 8414.59.10)

36.        This item inserts new subheading 8414.59.20 to separately identify certain types of fans as outlined below. This new subheading will have staging category B customs duty rates. Goods will transfer to this subheading from subheading 8414.59.90.

8414.59.20

---Of a kind used solely or principally for cooling microprocessors, telecommunication apparatus, automatic data processing machines or units of automatic data processing machines

5%

DCS:4%

DCT:5%

1 July 2018: 2.5%

1 July 2019: Free

 

Item 16 Schedule 3 (subheading 8419.50.10)

37.        This item repeals subheading 8419.50.10 and replaces it with two new subheadings as outlined below.

38.        New subheading 8419.50.20 has been created to separately identify heat exchange units made of fluoropolymers that have the characteristics outlined below. This new subheading will have staging category B customs duty rates. Goods will transfer to this subheading from 8419.50.90.

39.        New subheading 8419.50.30 has been created to capture goods that were previously classified to subheading 8414.50.10, that do not fit the description of new subheading 8419.50.20. This subheading will have a customs duty rate of 5%. Goods will transfer to this subheading from repealed subheading 8419.50.10.



 

8419.50

-Heat exchange units:

 

8419.50.20

---Of fluoropolymers and with inlet and outlet tube bores with inside diameters measuring 3 cm or less

5%

DCS:4%

DCT:5%

1 July 2018: 2.5%

1 July 2019: Free

8419.50.30

---Of a kind used as components in passenger motor vehicles, NSA

5%

 

Item 17 Schedule 3 (subheading 8421.29.00)

40.        This item repeals subheading 8421.29.00, its description and customs duty rates and substitutes with a new structure under 8421.29. Goods imported under subheading 8421.29.00 that qualify for preferential treatment under the DCS scheme or the DCT scheme are granted customs duty rates of 4% and 5% respectively. This will continue under the new structure as outlined below.

41.        New subheading 8421.29.10 has been created to separately identify liquid filtering or purifying machinery and apparatus made of fluoropolymers that have the characteristics outline below. This new subheading will have staging category B customs duty rates. Goods will transfer to this subheading from repealed subheading 8421.29.00.

42.        New subheading 8421.29.90 captures all remaining goods of 8421.29 and has a customs duty rate of 5%. Goods will transfer to this subheading from repealed subheading 8421.29.00.

8421.29

--Other:

 

8421.29.10

---Liquid filtering or purifying machinery and apparatus made of fluoropolymers and with filter or purifier membrane thickness not exceeding 140 microns

5%

DCS:4%

DCT:5%

1 July 2018: 2.5%

1 July 2019: Free

8421.29.90

---Other

5%

DCS:4%

DCT:5%

 

Item 18 Schedule 3 (subheading 8421.39.00)

43.        This item repeals subheading 8421.39.00, its description and customs duty rate and substitutes with a new structure under 8421.39. Goods imported under subheading 8421.39.00 that qualify for preferential treatment under the DCS scheme or the DCT scheme are granted customs duty rates of 4% and 5% respectively. This will continue under the new structure as outlined below.

44.        New subheading 8421.39.10 has been created to separately identify filtering or purifying machinery or apparatus for gases with a stainless steel housing that have the characteristics outlined below. This new subheading will have staging category C customs duty rates. Goods will transfer to this subheading from repealed subheading 8421.39.00.

45.        New subheading 8421.39.90 captures all remaining goods of 8421.39 and has a customs duty rate of 5%. Goods will transfer to this subheading from repealed subheading 8421.39.00.

8421.39

--Other

 

8421.39.10

---Filtering or purifying machinery and apparatus for gases, with stainless steel housing, and with inlet and outlet tube bores with inside diameters not exceeding 1.3 cm

5%

DCS:4%

DCT:5%

1 July 2018: 3.75%

1 July 2019: Free

8421.39.90

---Other

5%

DCS:4%

DCT:5%

 

Item 19 Schedule 3 (subheading 8421.99.00)

46.        This item repeals subheading 8421.99.00, its description and customs duty rate and substitutes with a new structure under 8421.99 as outlined below.

47.        New subheading 8421.99.10 has been created to separately identify parts of goods of classified to 8421.29.10 and 8421.39.10.  This new subheading will have staging category C customs duty rates. Good will transfer to this subheading from repealed subheading 8421.99.00.

48.        New subheading 8421.99.90 captures all remaining goods of 8421.99 and has a customs duty rate of 5%. Goods will transfer to this subheading from repealed subheading 8421.99.00.



 

8421.99

--Other

 

8421.99.10

---Of foods of 8421.29.10 or 8421.39.10

5%

1 July 2018: 3.75%

1 July 2019: Free

8421.99.90

---Other

5%

 

Item 20 Schedule 3 (subheading 8423.20.00)

49.        This item repeals subheading 8423.20.00, its description and customs duty rate and substitutes with a new structure under 8423.20. Goods currently imported under subheading 8423.20.00 from Canada are granted a customs duty rate of Free.  Good imported under subheading 8423.20.00 that are eligible for preferential treatment under the DCS scheme or the DCT scheme are granted customs duty rates of 4% and 5% respectively. These arrangements will continue under the new structure as outlined below.

50.        New subheading 8423.20.10 has been created to separately identify scales for continuous weighing of goods on conveyors that use electronic means for gauging weights.  This new subheading has staging category B customs duty rates. Goods will transfer to this subheading from repealed subheading 8423.20.00.

51.        New subheading 8423.20.90 captures all remaining goods of 8423.20 and has a customs duty rate of 5%. Goods will transfer to this subheading from repealed subheading 8423.20.00.

8423.20

-Scales for continuous weighing of goods on conveyors:

 

8423.20.10

---Using electronic means for gauging weights

5%

DCS:4%

CA: Free

DCT:5%

1 July 2018: 2.5%

CA: Free

1 July 2019: Free

8423.20.90

---Other

5%

DCS:4%

CA: Free

DCT:5%

 

Item 21 Schedule 3 (subheading 8423.30.00)

52.        This item repeals subheading 8423.30.00, its description and customs duty rate and substitutes with a new structure under 8423.30. Goods imported under subheading 8423.30.00 that are eligible for preferential treatment under the DCS scheme or the DCT scheme are granted customs duty rates of 4% and 5% respectively. These arrangements will continue under the new structure as outlined below.

53.        New subheading 8423.30.10 has been created to separately identify constant weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales using electronic means for gauging weight. This new subheading has staging category B customs duty rates. Goods will transfer to this subheading from repealed subheading 8423.30.00.

54.        New subheading 8423.30.90 captures all remaining goods of 8423.30 and has a customs duty rate of 5%. Goods will transfer to this subheading from repealed subheading 8423.30.00.

8423.30

-Constant weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales:

 

8423.30.10

---Using electronic means for gauging weights

5%

DCS:4%

DCT:5%

1 July 2018: 2.5%

1 July 2019: Free

8423.30.90

---Other

5%

DCS:4%

DCT:5%

 

Item 22 Schedule 3 (subheading 8423.81.00)

55.        This item repeals subheading 8423.81.00, its description and customs duty rate and substitutes with a new structure under 8423.81. Good imported under 8423.81.00 that qualify for preferential treatment under the DCS scheme or the DCT scheme are granted customs duty rates of 4% and 5% respectively.  These arrangements will continue under the new structure outlined below.

56.        New subheading 8423.81.10 has been created to separately identify scales that use an electronic means for gauging weight and have a capacity not exceeding 30kg.  This new subheading has staging category B customs duty rates. Good will transfer to this subheading from repealed subheading 8423.81.00.

57.        New subheading 8423.81.90 captures all remaining goods of 8423.81 and has a customs duty rate of 5%. Good will transfer to this subheading from repealed subheading 8423.81.00.

8423.81

--Having a maximum weighing capacity not exceeding 30 kg:

 

8423.81.10

---Using electronic means for gauging weights

5%

DCS:4%

DCT:5%

1 July 2018: 2.5%

1 July 2019: Free

8423.81.90

---Other

5%

DCS:4%

DCT:5%

 

Item 23 Schedule 3 (subheading 8423.82.00)

58.        This item repeals subheading 8423.82.00, its description and customs duty rate and substitutes with a new structure under 8423.82.  Good imported under 8423.82.00 that qualify for preferential treatment under the DCS scheme or the DCT scheme are granted customs duty rates of 4% and 5% respectively.  These arrangements will continue under the new structure outlined below.

59.        New subheading 8423.82.10 has been created to separately identify scales the use an electronic means for gauging weight with a capacity of between 30kg and 5,000kg, excluding those machines for weighing motor vehicles.  This new subheading will have staging category B rates. Goods will transfer to this subheading from repealed subheading 8423.82.00.

60.        New subhead 8423.82.90 captures all remaining goods of 8423.82 and has a customs duty rate of 5%. Goods will transfer to this subheading from repealed subheading 8423.82.00.

8423.82

--Having a maximum weighing capacity exceeding 30 kg but not exceeding 5 000 kg:

 

8423.82.10

---Using electronic means for gauging weights, excluding machines for weighing motor vehicles

5%

DCS:4%

DCT:5%

1 July 2018: 2.5%

1 July 2019: Free

8423.82.90

---Other

5%

DCS:4%

DCT:5%

 

Item 24 Schedule 3 (subheading 8423.89.00)

61.        This item repeals subheading 8423.89.00, its description and customs duty rate and substitutes with a new structure under 8423.89. Goods currently imported under subheading 8423.89.00 from Canada are granted a customs duty rate of Free.  Good imported under subheading 8423.89.00 that are eligible for preferential treatment under the DCS scheme or the DCT scheme are granted customs duty rates of 4% and 5% respectively. These arrangements will continue under the new structure as outlined below.

62.        New subheading 8423.89.10 has been created to separately identify scales that use an electronic means for gauging weight that are not classified to other subheadings under heading 8423. This subheading has staging category B customs duty rates. Goods will transfer to this subheading from repealed subheading 8423.89.00.

63.        New subheading 8423.89.90 captures all remaining goods of 8423.89 and has a customs duty rate of 5%. Goods will transfer to this subheading from repealed subheading 8423.89.00.

8423.89

--Other:

 

8423.89.10

---Using electronic means for gauging weights

5%

DCS:4%

CA: Free

DCT:5%

1 July 2018: 2.5%

1 July 2019: Free

8423.89.90

---Other

5%

DCS:4%

CA: Free

DCT:5%

 

Item 25 Schedule 3 (subheading 8423.90.00)

64.        This item repeals subheading 8423.90.00, its description and customs duty rate and substitutes with a new structure under 8423.90. Currently, goods imported under subheading 8423.90.00 that are eligible for preferential treatment under the DCS scheme or the DCT scheme are granted customs duty rates of 4% and 5% respectively. These arrangements will continue under the new structure as outlined below.

65.        New subheading 8423.90.10 has been created to separately identify parts of machinery using electronic means of gauging weights. This new subheading will have staging category B customs duty rates. Goods will transfer to this subheading from repealed subheading 8423.90.00.

66.        New subheading 8423.90.90 captures all remaining goods of 8423.90 and has a customs duty rate of 5%. Goods will transfer to this subheading from repealed subheading 8423.90.00.

8423.90

--Weighing machine weights of all kinds; parts of weighing machinery:

 

8423.90.10

---Parts of machinery using electronic means for gauging weight

5%

DCS:4%

DCT:5%

1 July 2018: 2.5%

1 July 2019: Free

8423.90.90

---Other

5%

DCS:4%

DCT:5%

 

Item 26 Schedule 3 (after subheading 8424.89.10)

67.        This item inserts new subheading 8424.89.20 to separately identify certain types of mechanical appliances solely or principally used for the manufacture of printed circuits or printed circuit assemblies as outlined below. This new subheading will have staging category C customs duty rates. Goods will transfer to this subheading from subheading 8424.89.90.

68.        Currently, goods imported under subheading 8424.89.90 that are eligible for preferential treatment under the DCS scheme or the DCT scheme are granted customs duty rates of 4% and 5% respectively. These arrangements will continue under the new subheading as outlined below.

8424.89.20

---Mechanical appliances for projecting, dispersing, or spraying of a kind used solely or principally for the manufacture of printed circuits or printed circuit assemblies

5%

DCS:4%

DCT:5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 27 Schedule 3 (after subheading 8424.90)

69.        This item inserts new subheading 8424.90.10 to separately identify parts of goods classified to 8424.89.20 as outlined below.  This new subheading has staging category C rates. Goods will transfer into this new subheading from subheading 8424.90.90.

8424.90.10

---Of goods of 8424.89.20

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 28 Schedule 3 (subheading 8443.91.10)

70.        This item repeals subheading 8443.91.10, its description and customs duty rate and substitutes a new subheading 8443.91.10 with the same description and new staging category A customs duty rates as outlined below.  Currently, goods imported under this subheading from Canada are granted a customs duty rate of Free. This arrangement will continue under the new subheading.

71.        Currently, goods imported under subheading 8443.91.10 that are eligible for preferential treatment under the DCS scheme or the DCT scheme are granted customs duty rates of 4% and 5% respectively. From 1 January 2017, the preferential customs duty for both the DCS scheme and DCT scheme will be redundant was the general customs duty rate will be lower as outlined below.

8443.91.10

---Of machines of 8443.19.10

5%

CA: Free

1 January 2017: 3.75%

CA: Free

1 July 2017: 2.5%

CA: Free

1 July 2018: 1.25%

CA: Free

1 July 2019: Free

 

Item 29 Schedule 3 (subheading 8472.90.10)

72.        This item repeals subheading 8472.90.10, its description and customs duty rate and substitutes a new subheading 8472.90.10 with the same description and new staging category A customs duty rates as outlined below.

8472.90.10

---Stapling machines

5%

1 January 2017: 3.75%

1 July 2017: 2.5%

1 July 2018: 1.25%

1 July 2019: Free

 

Item 30 Schedule 3 (subheading 8475.90.00)

73.        This item repeals subheading 8475.90.00, its description and customs duty rates and substitutes with a new structure under 8475.90. Currently, goods imported under subheading 8475.90.00 that are eligible for preferential treatment under the DCS scheme or the DCT scheme are granted customs duty rates of 4% and 5% respectively. These arrangements will continue under the new structure as outlined below.

74.        New subheading 8475.90.10 has been created to separately identify parts of machines classified to 8475.21.00. This new subheading has staging category B customs duty rates. Goods will transfer to this subheading from repealed subheading 8475.90.00.

75.        New subheading 8475.90.90 captures all remaining goods of 8475.90 and has a customs duty rate of 5%. Goods will transfer to this subheading from repealed subheading 8475.90.00.

8475.90

-Parts:

 

8475.90.10

---Of machines of subheading 8475.21.00

5%

DCS:4%

DCT:5%

1 July 2018: 2.5%

1 July 2019: Free

8475.90.90

---Other

5%

DCS:4%

DCT:5%

 

Item 31 Schedule 3 (subheading 8476.89.00)

76.        This item repeals subheading 8476.89.00, its description and customs duty rate and substitutes with a new structure under 8476.89. Currently, goods imported under subheading 8476.89.00 that are eligible for preferential treatment under the DCS scheme or the DCT scheme are granted customs duty rates of 4% and 5% respectively. These arrangements will continue under the new structure as outlined below.

77.        New subheading 8476.89.10 has been created to separately identify money-changing machines.  This new subheading has staging category B customs duty rates. Goods will transfer to this subheading from repealed subheading 8476.89.00.

78.        New subheading 8476.89.90 captures all remaining goods of 8476.89.90 and has a customs duty rate of 5%. Goods will transfer to this subheading from repealed subheading 8476.89.00.



 

8476.89

--Other:

 

8476.89.10

---Money-changing machines

5%

DCS:4%

DCT:5%

1 July 2018: 2.5%

1 July 2019: Free

8476.89.90

---Other

5%

DCS:4%

DCT:5%

 

Item 32 Schedule 3 (subheading 8476.90.00)

79.        This item repeals subheading 8476.90.00, its description and customs duty rate and substitutes with a new structure under 8476.90. Currently, goods imported under subheading 8476.90.00 that are eligible for preferential treatment under the DCS scheme or the DCT scheme are granted customs duty rates of 4% and 5% respectively. These arrangements will continue under the new structure as outlined below.

80.        New subheading 8476.90.10 has been created to separately identify parts of machines classified to 8476.89.10. This new subheading has staging category B customs duty rates. Goods will transfer to this subheading from repealed subheading 8476.90.00.

81.        New subheading 8476.90.90 captures all remaining goods of 8476.90 and has a customs duty rate of 5%. Goods will transfer to this subheading from repealed subheading 8476.90.00.

8476.90

-Parts:

 

8476.90.10

---Of machines of 8476.89.10

5%

DCS:4%

DCT:5%

1 July 2018: 2.5%

1 July 2019: Free

8476.90.90

---Other

5%

DCS:4%

DCT:5%

 

Item 33 Schedule 3 (after subheading 8479.89.10)

82.        This item inserts two new subheadings to separately identify goods as outlined below.  Both 8479.89.20 and 8479.89.30 have staging category C customs duty rates. Goods will transfer into these subheadings from subheading 8479.89.90.

8479.89.20

---Automated electronic component placement machines of a kind used solely or principally for the manufacture of printed circuit assemblies

5%

1 July 2018: 3.75%

1 July 2019: Free

8479.89.30

---Plasma cleaner machine that remove organic contaminants from electron microscopy specimens and specimen holders

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 34 Schedule 3 (subheading 8479.90.00)

83.        This item repeals subheading 8479.90.00, its description and customs duty rate and substitutes with a new structure under 8479.90 as outlined below.

84.        New subheading 8479.90.10 has been created to separately identify parts of machines classified to 8479.89.20.  This new subheading has staging category C customs duty rates. Goods will transfer to this subheading from repealed subheading 8479.90.00.

85.        New subheading 8479.90.90 captures all remaining goods of 8479.90 and has a customs duty rate of 5%. Goods will transfer to this subheading from repealed subheading 8479.90.00.

8479.90

-Parts:

 

8479.90.10

---Of machines of 8479.89.20

5%

1 July 2018: 3.75%

1 July 2019: Free

8479.90.90

---Other

5%

 

Item 35 Schedule 3 (subheading 8486.10.30)

86.        This item repeals subheading 8486.10.30, its description and customs duty rate and substitutes a new subheading 8486.10.30 with the same description and new staging category C customs duty rates as outlined below.

87.        Currently, goods imported under subheading 8486.10.30 that are eligible for preferential treatment under the DCS scheme or the DCT scheme are granted customs duty rates of 4% and 5% respectively. These arrangements will continue under the new structure as outlined below.

8486.10.30

---Machines and apparatus, NSA, for the treatment of materials by a process involving a change of temperature

5%

DCS:4%

DCT:5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 36 Schedule 3 (subheading 8486.10.90)

88.        This item repeals subheading 8486.10.90, its description and customs duty rate and substitutes a new subheading 8486.10.90 with the same description and new staging category C customs duty rates as outlined below.

8486.10.90

---Other

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 37 Schedule 3 (subheading 8486.20.30)

89.        This item repeals subheading 8486.20.30, its description and customs duty rate and substitutes a new subheading 8486.20.30 with the same description and new staging category B customs duty rates. Currently, goods imported under subheading 8486.20.30 that are eligible for preferential treatment under the DCS scheme or the DCT scheme are granted customs duty rates of 4% and 5% respectively. These arrangements will continue under the new structure as outlined below.

90.        This item also inserts new subheading 8486.20.40 to separately identify certain types of centrifuges.  This new subheading has staging category A customs duty rates as outlined below. Goods will transfer to this subheading from 8486.20.90.

8486.20.30

---Machines and apparatus, NSA, which, but for the operation of Note 9(D) to this Chapter, would be classified in 8477

5%

DCS:4%

DCT:5%

1 July 2018: 2.5%

1 July 2019: Free

8486.20.40

---Centrifuges, including centrifugal dryers

5%

1 January 2017: 3.75%

1 July 2017: 2.5%

1 July 2018: 1.25%

1 July 2019: Free

 

Item 38 Schedule 3 (subheading 8486.20.90)

91.        This item repeals subheading 8486.20.90, its description and customs duty rate and substitutes a new subheading 8486.20.90 with the same description and new staging category C customs duty rates as outlined below.

8486.20.90

---Other

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 39 Schedule 3 (subheading 8486.30.30)

92.        This item repeals subheading 8486.30.30, its description and customs duty rate and substitutes a new subheading 8486.30.30 with the same description and new staging category C customs duty rates as outlined below. Currently, goods imported under subheading 8486.30.30 that are eligible for preferential treatment under the DCS scheme or the DCT scheme are granted customs duty rates of 4% and 5% respectively. These arrangements will continue under the new subheading.

93.        This item also inserts new subheading 8486.30.40 to separately identify certain types of centrifuges. This new subheading has staging category A customs duty rates. Goods will transfer to this subheading from 8486.30.90.

8486.30.30

---Mechanical appliances for projecting, dispersing or spraying liquids, for use in the manufacture of flat panel displays, NSA

5%

DCS:4%

DCT:5%

1 July 2018: 3.75%

1 July 2019: Free

8486.30.40

---Centrifuges, including centrifugal dryers

5%

1 January 2017: 3.75%

1 July 2017: 2.5%

1 July 2018: 1.25%

1 July 2019: Free

   

Item 40 Schedule 3 (subheading 8486.30.90)

94.        This item repeals subheading 8486.30.90, its description and customs duty rate and substitutes a new subheading 8486.30.90 with the same description and new staging category C customs duty rates as outlined below.

8486.30.90

---Other

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 41 Schedule 3 (subheading 8486.40.30)

95.        This item repeals subheading 8486.40.30, its description and customs duty rate and substitutes with a new structure under 8486.40.3. Currently, goods imported under subheading 8486.40.30 that are eligible for preferential treatment under the DCS scheme or the DCT scheme are granted customs duty rates of 4% and 5% respectively. These arrangements will continue under the new structure.

96.        New subheading 8486.40.31 has been created to separately identify certain types of injection or compression moulds for rubber or plastics.  This new subheading has staging category E customs duty rates. Goods will transfer to this subheading from repealed subheading 8486.40.30.

97.        New subheading 8486.40.39 captures all remaining goods of 8486.40.3 and has staging category B customs duty rates. Goods will transfer to this subheading from repealed subheading 8486.40.30.

8486.40.3

---Machines and apparatus, NSA, which, but for the operation of Note 9(D) to this Chapter, would be classified in 8477 or 8480.71.00:

 

8486.40.31

----Injection or compression moulds for rubber or plastics, other than goods of 8486.40.10

5%

DCS:4%

DCT:5%

1 July 2019: Free

8486.40.39

----Other

5%

DCS:4%

DCT:5%

1 July 2018: 2.5%

1 July 2019: Free

 

Item 42 Schedule 3 (subheading 8486.40.90)

98.        This item repeals subheading 8486.40.90, its description and customs duty rate and substitutes with a new structure under 8486.40.9 as outlined below.

99.        New subheading 8486.40.91 has been created to separately identify certain types of machinery for lifting, handling, loading and unloading certain types of goods, as outlined below.  This new subheading has staging category A customs duty rates. Goods will transfer to this subheading from repealed subheading 8486.40.90.

100.      New subheading 8486.40.99 captures all remaining goods of 8486.40.9 and has staging category C customs duty rates. Goods will transfer to this subheading from repealed subheading 8486.40.90.

8486.40.9

---Other:

 

8486.40.91

----Machinery for lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays

5%

1 January 2017: 3.75%

1 July 2017: 2.5%

1 July 2018: 1.25%

1 July 2019: Free

8486.40.99

----Other

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 43 Schedule 3 (subheading 8486.90.20)

101.      This item repeals subheading 8486.90.20, its description and customs duty rate and substitutes a new subheading 8486.90.20 with the same description and new staging category C customs duty rates as outlined below.

8486.90.20

---Of goods of 8486.10.20, 8486.20.20, 8486.30.20 and 8486.40.20

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 44 Schedule 3 (subheading 8486.90.30)

102.      This item repeals subheading 8486.90.30, its description and customs duty rate and substitutes a new subheading 8486.90.30 with the same description and new staging category B customs duty rates as outlined below.

103.      Currently, goods imported under subheading 8486.90.30 that are eligible for preferential treatment under the DCS scheme or the DCT scheme are granted customs duty rates of 4% and 5% respectively. These arrangements will continue under the new subheading.

8486.90.30

---Of goods of 8486.20.30 and 8486.40.3

5%

DCS:4%

DCT:5%

1 July 2018: 2.5%

1 July 2019: Free

 

Item 45 Schedule 3 (subheading 8486.90.40)

104.      This item repeals subheading 8486.90.40, its description and customs duty rate and substitutes a new subheading 8486.90.40 with the same description and new staging category B customs duty rates as outlined below.

105.      Currently, goods imported under subheading 8486.90.40 from Canada are granted a customs duty rate of Free. This arrangement will continue under the new subheading.

8486.90.40

---Of soldering, brazing or welding machines of a kind described in 8515

5%

CA: Free

1 July 2018: 2.5%

CA: Free

1 July 2019: Free

 

Item 46 Schedule 3 (subheading 8486.90.60)

106.      This item repeals subheading 8486.90.60, its description and customs duty rate and substitutes a new subheading 8486.90.60 with the same description and new staging category C customs duty rates as outlined below.

8486.90.60

---Of goods of 8486.30.30 or 8486.40.40

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 47 Schedule 3 (subheading 8486.90.90)

107.      This item repeals subheading 8486.90.90, its description and customs duty rate and substitutes a new structure under 8486.90.9 as outlined below.

108.      New subheading 8486.90.91 has been created to separately identify parts and accessories of goods classified to 8486.10.30.  This new subheading has staging category A customs duty rates. Goods will transfer to this subheading from repealed subheading 8486.90.90.

109.      New subheading 8486.90.92 has been created to separately identify parts and accessories of goods classified to 8486.20.40 and 8486.30.40.  This new subheading has staging category B customs duty rates. Goods will transfer to this subheading from repealed subheading 8486.90.90.

110.      New subheading 8486.90.93 has been created to separately identify parts and accessories of goods classified to 8486.40.91.  This new subheading has staging category A customs duty rates. Goods will transfer to this subheading from repealed subheading 8486.90.90.

111.      New subheading 8486.90.99 captures all remaining goods of 8486.90.9 and has staging category C customs duty rates. Goods will transfer to this subheading from repealed subheading 8486.90.90.



 

8486.90.9

---Other:

 

8486.90.91

----Of goods of 8486.10.30

5%

1 January 2017: 3.75%

1 July 2017: 2.5%

1 July 2018: 1.25%

1 July 2019: Free

8486.90.92

----Of goods of 8486.20.40 or 8486.30.40

5%

1 July 2018: 2.5%

1 July 2019: Free

8486.90.93

----Of goods of 8486.40.91

5%

1 January 2017: 3.75%

1 July 2017: 2.5%

1 July 2018: 1.25%

1 July 2019: Free

8486.90.99

----Other

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 48 Schedule 3 (subheading 8504.40.90)

112.      This item repeals subheading 8504.40.90, its description and customs duty rate and substitutes a new subheading 8504.40.90 with the same description and new staging category C customs duty rates as outlined below.

8504.40.90

---Other

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 49 Schedule 3 (subheading 8504.50.90)

113.      This item repeals subheading 8504.50.90, its description and customs duty rate and substitutes a new subheading 8504.50.90 with the same description and new staging category E customs duty rates as outlined below.

8504.50.90

---Other

5%

1 July 2019: Free

 

Item 50 Schedule 3 (subheading 8504.90.90)

114.      This item repeals subheading 8504.90.90, its description and customs duty rate and substitutes a new subheading 8504.90.90 with the same description and staging category D customs duty rates as outlined below.

8405.90.90

---Other

5%

1 July 2018: 4.75%

1 July 2019: Free

 

Item 51 Schedule 3 (subheading 8514.30.00)

115.      This item repeals subheading 8514.30.00, its description and customs duty rate and substitutes with a new structure under 8514.30. Currently, goods imported under subheading 8514.30.00 that are eligible for preferential treatment under the DCS scheme or the DCT scheme are granted customs duty rates of 4% and 5% respectively. These arrangements will continue under the new structure.

116.      New subheading 8514.30.10 has been created to separately identify furnaces and ovens that are solely or principally used for the manufacture of printed circuits and printed circuit assemblies.  This new subheading has staging category E customs duty rates. Goods will transfer to this subheading from repealed subheading 8514.30.00.

117.      New subheading 8514.30.90 captures all remaining goods of 8514.30 and has a customs duty rate of 5%. Goods will transfer to this subheading from repealed subheading 8514.30.00.

8514.30

-Other furnaces and ovens

 

8514.30.10

---Of a kind used solely or principally for the manufacture of printed circuits or printed circuit assemblies

5%

DCS:4%

DCT:5%

1 July 2019: Free

8514.30.90

---Other

5%

DCS:4%

DCT:5%

 

Item 52 Schedule 3 (subheading 8514.90.00)

118.      This item repeals subheading 8514.90.00, its description and customs duty rate and substitutes with a new structure under 8514.90 as outlined below.

119.      New subheading 8514.90.10 has been created to separately identify parts of goods classified to 8514.30.10.  This new subheading has staging category E customs duty rates. Goods will transfer to this subheading from repealed subheading 8514.90.00.

120.      New subheading 8514.90.90 captures all remaining goods of 8514.90 and has a customs duty rate of 5%. Goods will transfer to this subheading from repealed subheading 8514.90.00.

8514.90

-Parts:

 

8514.90.10

---Of goods of 8514.30.10

5%

1 July 2019: Free

8514.90.90

---Other

5%

 

Item 53 Schedule 3 (after subheading 8515.19.10)

121.      This item inserts new subheading 8515.19.20 to separately identify certain types of wave soldering machines.  The new subheading has staging category C customs duty rates as outlined below. Goods will transfer to this subheading from subheading 8515.19.90.

8515.19.20

---Other wave soldering machines of a kind used solely or principally for the manufacture of printed circuit assemblies

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 54 Schedule 3 (subheading 8515.90.00)

122.      This item repeals subheading 8515.90.00, its description and customs duty rate and substitutes with a new structure under 8515.90.  Currently, goods imported under subheading 8515.90.00 from Canada are granted a customs duty rate of Free. This arrangement will continue under the new structure.

123.      New subheading 8515.90.10 has been created to separately identify parts of goods classified to subheading 8515.19.20.  This new subheading has staging category B customs duty rates. Goods will transfer to this subheading from repealed subheading 8515.90.00.

124.      New subheading 8515.90.90 captures all remaining goods of 8515.90 and has a customs duty rate of 5%. Goods will transfer to this subheading from repealed subheading 8515.90.00.



 

8515.90

-Parts:

 

8515.90.10

---Of goods of 8515.19.20

5%

CA: Free

1 July 2018: 2.5%

CA: Free

1 July 2019: Free

8515.90.90

---Other

5%

CA: Free

 

Item 55 Schedule 3 (subheading 8517.69.10)

125.      This item repeals subheading 8517.69.10, its description and customs duty rate and substitutes a new subheading 8517.69.10 with the same description and new staging category C customs duty rates as outlined below.

126.      Currently, goods imported under subheading 8517.69.10 from Canada are granted a customs duty rate of Free. This arrangement will continue under the new subheading.

8517.69.10

---Reception apparatus for radio-telephony or radio-telegraphy, other than portable receivers for calling, alerting or paging

5%

CA: Free

1 July 2018: 3.75%

CA: Free

1 July 2019: Free

 

Item 56 Schedule 3 (subheading 8517.70.10)

127.      This item repeals subheading 8517.70.10, its description and customs duty rate and substitutes a new subheading 8517.70.10 with the same description and new staging category C customs duty rates as outlined below.

128.      Currently, goods imported under subheading 8517.70.10 from Canada are granted a customs duty rate of Free. This arrangement will continue under the new subheading.

8517.70.10

---Of goods of 8517.69.10

5%

CA: Free

1 July 2018: 3.75%

CA: Free

1 July 2019: Free

 

Item 57 Schedule 3 (subheading 8518.10.90)

129.      This item repeals subheading 8518.10.90, its description and customs duty rate and substitutes a new subheading 8518.10.90 with the same description and new staging category C customs duty rates as outlined below.

8518.10.90

---Other

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 58 Schedule 3 (subheading 8518.21.00)

130.      This item repeals subheading 8518.21.00, its description and customs duty rate and substitutes a new subheading 8518.21.00 with the same description and new staging category F customs duty rates as outlined below.

8518.21.00

--Single loudspeakers, mounted in their enclosures

5%

1 July 2020: 2.5%

1 July 2021: Free

 

Item 59 Schedule 3 (subheading 8518.22.00)

131.      This item repeals subheading 8518.22.00, its description and customs duty rate and substitutes a new subheading 8518.22.00 with the same description and new staging category C customs duty rates as outlined below.

8518.22.00

--Multiple loudspeakers, mounted in the same enclosure

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 60 Schedule 3 (subheading 8518.29.90)

132.      This item repeals subheading 8518.29.90, its description and customs duty rate and substitutes a new subheading 8518.29.90 with the same description and new staging category F customs duty rates as outlined below.

8518.29.90

---Other

5%

1 July 2020: 2.5%

1 July 2021: Free

 

Item 61 Schedule 3 (subheading 8518.30.90)

133.      This item repeals subheading 8518.30.90, its description and customs duty rate and substitutes a new subheading 8518.30.90 with the same description and new staging category C customs duty rates as outlined below.

8518.30.90

---Other

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 62 Schedule 3 (subheading 8518.40.90)

134.      This item repeals subheading 8518.40.90, its description and customs duty rate and substitutes a new subheading 8518.40.90 with the same description and new staging category C customs duty rates as outlined below.

8518.40.90

---Other

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 63 Schedule 3 (subheading 8518.50.00)

135.      This item repeals subheading 8518.50.00, its description and customs duty rate and substitutes a new subheading 8518.50.00 with the same description and new staging category C customs duty rates as outlined below.

8518.50.00

-Electric sound amplifier sets

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 64 Schedule 3 (subheading 8519.81.20)

136.      This item repeals subheading 8519.81.20, its description and customs duty rate and substitutes a new subheading 8519.81.20 with the same description and new staging category C customs duty rates as outlined below.

8519.81.20

---Other sound reproducing apparatus, not incorporating a sound recording device

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 65 Schedule 3 (subheading 8519.81.41)

137.      This item repeals subheading 8519.81.41, its description and customs duty rate and substitutes a new subheading 8519.81.41 with the same description and new staging category C customs duty rates as outlined below.

8519.81.41

----Cassette-type

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 66 Schedule 3 (subheading 8519.81.90)

138.      This item repeals subheading 8519.81.90, its description and customs duty rate and substitutes a new subheading 8519.81.90 with the same description and new staging category C customs duty rates as outlined below.

8519.81.90

---Other sound recording apparatus, whether or not incorporating a sound reproducing device

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 67 Schedule 3 (subheading 8519.89.30)

139.      This item repeals subheading 8519.89.30, its description and customs duty rate and substitutes a new subheading 8519.89.30 with the same description and new staging category C customs duty rates as outlined below.

8519.89.30

---Other sound reproducing apparatus, not incorporating a sound recording device

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 68 Schedule 3 (subheading 8519.89.90)

140.      This item repeals subheading 8519.89.90, its description and customs duty rate and substitutes a new subheading 8519.89.90 with the same description and new staging category C customs duty rates as outlined below.

8519.89.90

---Other

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 69 Schedule 3 (subheading 8523.21.00)

141.      This item repeals subheading 8523.21.00, its description and customs duty rate and substitutes a new subheading 8523.21.00 with the same description and new staging category C customs duty rates as outlined below.

8523.21.00

--Cards incorporating a magnetic strip

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 70 Schedule 3 (subheading 8525.50.00)

142.      This item repeals subheading 8525.50.00, its description and customs duty rate and substitutes a new subheading 8525.50.00 with the same description and new staging category C customs duty rates as outlined below. Currently, goods imported under subheading 8525.50.00 from Canada are granted a customs duty rate of Free. This arrangement will continue under the new subheading.

8525.50.00

-Transmission apparatus

5%

CA: Free

1 July 2018: 3.75%

CA: Free

1 July 2019: Free

 

Item 71 Schedule 3 (subheading 8525.80.90)

143.      This item repeals subheading 8525.80.90, its description and customs duty rate and substitutes a new subheading 8525.80.90 with the same description and new staging category C customs duty rates as outlined below. Currently, goods imported under subheading 8525.80.90 from Canada are granted a customs duty rate of Free. This arrangement will continue under the new subheading.

8525.80.90

---Other

5%

CA: Free

1 July 2018: 3.75%

CA: Free

1 July 2019: Free

 

Item 72 Schedule 3 (subheading 8526.10.00)

144.      This item repeals subheading 8526.10.00, its description and customs duty rate and substitutes a new subheading 8526.10.00 with the same description and new staging category C customs duty rates as outlined below. Currently, goods imported under subheading 8526.10.00 from Canada are granted a customs duty rate of Free. This arrangement will continue under the new subheading.

8526.10.00

-Radar apparatus

5%

CA: Free

1 July 2018: 3.75%

CA: Free

1 July 2019: Free

 

Item 73 Schedule 3 (subheading 8526.91.00)

145.      This item repeals subheading 8526.91.00, its description and customs duty rate and substitutes a new subheading 8526.91.00 with the same description and new staging category C customs duty rates as outlined below. Currently, goods imported under subheading 8526.91.00 from Canada are granted a customs duty rate of Free. This arrangement will continue under the new subheading.

8526.91.00

--Radio navigational aid apparatus

5%

CA: Free

1 July 2018: 3.75%

CA: Free

1 July 2019: Free

 

Item 74 Schedule 3 (subheading 8526.92.00)

146.      This item repeals subheading 8526.92.00, its description and customs duty rate and substitutes a new subheading 8526.92.00 with the same description and new staging category C customs duty rates as outlined below. Currently, goods imported under subheading 8526.92.00 from Canada are granted a customs duty rate of Free. This arrangement will continue under the new subheading.

8526.92.00

--Radio remote control apparatus

5%

CA: Free

1 July 2018: 3.75%

CA: Free

1 July 2019: Free

 

Item 75 Schedule 3 (subheading 8527.19.00)

147.      This item repeals subheading 8527.19.00, its description and customs duty rate and substitutes a new subheading 8527.19.00 with the same description and new staging category C customs duty rates as outlined below.

8527.19.00

--Other

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 76 Schedule 3 (subheading 8527.21.00)

148.      This item repeals subheading 8527.21.00, its description and customs duty rate and substitutes with a new structure under 8527.21 as outlined below.

149.      New subheading 8527.21.10 has been created to separately identify certain goods capable of receiving and decoding digital radio data system data. This new subheading has staging category F customs duty rates. Goods transfer to this subheading from repealed subheading 8527.21.00.

150.      New subheading 8527.21.90 captures all remaining goods of 8527.21 and has a customs duty rate of 5%. Goods transfer to this subheading from repealed subheading 8527.21.00.

8527.21

--Combined with sound recording or reproducing apparatus:

 

8527.21.10

---Capable of receiving and decoding digital radio data system signals

5%

1 July 2020: 2.5%

1 July 2021: Free

8527.21.90

---Other

5%

 

Item 77 Schedule 3 (subheading 8527.29.00)

151.      This item repeals subheading 8527.29.00, its description and customs duty rate and substitutes a new subheading 8527.29.00 with the same description and new staging category F customs duty rates as outlined below.

8527.29.00

--Other

5%

1 July 2020: 2.5%

1 July 2021: Free

 

Item 78 Schedule 3 (subheading 8527.91.00)

152.      This item repeals subheading 8527.91.00, its description and customs duty rate and substitutes a new subheading 8527.91.00 with the same description and new staging category C customs duty rates as outlined below.

8527.91.00

--Combined with sound recording or reproducing apparatus

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 79 Schedule 3 (subheading 8527.99.00)

153.      This item repeals subheading 8527.99.00, its description and customs duty rate and substitutes a new subheading 8527.99.00 with the same description and new staging category C customs duty rates as outlined below.

8527.99.00

--Other

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 80 Schedule 3 (subheading 8528.71.10)

154.      This item repeals subheading 8528.71.10, its description and customs duty rate and substitutes a new subheading 8528.71.10 with the same description and new staging category C customs duty rates as outlined below.

8528.71.10

---Colour

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 81 Schedule 3 (subheading 8529.10.30)

155.      This item repeals subheading 8529.10.30, its description and customs duty rate and substitutes a new subheading 8529.10.30 with the same description and new staging category C customs duty rates as outlined below. Currently, goods imported under subheading 8529.10.30 from Canada are granted a customs duty rate of Free. This arrangement will continue under the new subheading.

8529.10.30

---For goods of 8525 NSA, or 8526

5%

CA: Free

1 July 2018: 3.75%

CA: Free

1 July 2019: Free

 

Item 82 Schedule 3 (subheading 8529.10.90)

156.      This item repeals subheading 8529.10.90, its description and customs duty rate and substitutes a new subheading 8529.10.90 with the same description and new staging category C customs duty rates as outlined below.

8529.10.90

---Other

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 83 Schedule 3 (subheading 8529.90.30)

157.      This item repeals subheading 8529.90.30, its description and customs duty rate and substitutes a new subheading 8529.90.30 with the same description and new staging category C customs duty rates as outlined below. Currently, goods imported under subheading 8529.90.30 from Canada are granted a customs duty rate of Free. This arrangement will continue under the new subheading.

8529.90.30

---For goods of 8525 NSA, or 8526

5%

CA: Free

1 July 2018: 3.75%

CA: Free

1 July 2019: Free

 

Item 84 Schedule 3 (subheading 8529.90.90)

158.      This item repeals subheading 8529.90.90, its description and customs duty rate and substitutes a new subheading 8529.90.90 with the same description and new staging category C customs duty rates as outlined below.

159.      This item also inserts a new subheading 8529.90.50 to separately identify certain organic light emitting diode modules and organic light emitting diode panels. This new subheading will have a customs duty rate of 5%.  Goods will transfer to this subheading from 8525.90.90.

8529.90.50

---Organic light emitting diode modules and organic light emitting diode panels for the apparatus of subheadings 8528.72.00 or 8528.73.00

5%

8529.90.90

---Other

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 85 Schedule 3 (subheading 8531.90.90)

160.      This item repeals subheading 8531.90.90, its description and customs duty rate and substitutes a new subheading 8531.90.90 with the same description and new staging category B customs duty rates as outlined below.

8531.90.90

---Other

5%

DCS: 4%

DCT: 5%

1 July 2018: 2.5%

1 July 2019: Free

 

Item 86 Schedule 3 (subheading 8536.30.00)

161.      This item repeals subheading 8536.30.00, its description and customs duty rate and substitutes a new subheading 8536.30.00 with the same description and new staging category C customs duty rates as outlined below. Currently, goods imported under subheading 8536.30.00 from Canada are granted a customs duty rate of Free. This arrangement will continue under the new subheading.

8536.30.00

-Other apparatus for protecting electrical circuits

5%

CA: Free

1 July 2018: 3.75%

CA: Free

1 July 2019: Free

 

Item 87 Schedule 3 (subheading 8536.50.10)

162.      This item repeals subheading 8536.50.10, its description and customs duty rate and substitutes a new subheading 8536.50.10 with the same description and new staging category G customs duty rates as outlined below. Currently, goods imported under subheading 8536.50.10 from Canada are granted a customs duty rate of Free. This arrangement will continue under the new subheading.

8536.50.10

---Time switches, not being relays

5%

CA: Free

From 1 July 2020: 3.83%

CA: Free

From 1 July 2021: Free

 

Item 88 Schedule 3 (subheading 8536.50.93)

163.      This item repeals subheading 8536.50.93, its description and customs duty rate and substitutes a new subheading 8536.50.93 with the same description and new staging category G customs duty rates as outlined below.

164.      Currently, goods imported under subheading 8536.50.93 from Canada are granted a customs duty rate of Free. This arrangement will continue under the new subheading.

8536.50.93

----Of a kind used as components in passenger motor vehicles, NSA

5%

CA: Free

From 1 July 2020: 3.83%

CA: Free

From 1 July 2021: Free

 

Item 89 Schedule 3 (subheading 8536.50.99)

165.      This item repeals subheading 8536.50.99, its description and customs duty rate and substitutes a new subheading 8536.50.99 with the same description and new staging category G customs duty rates as outlined below.

166.      Currently, goods imported under subheading 8536.50.99 from Canada are granted a customs duty rate of Free. This arrangement will continue under the new subheading.

8536.50.99

----Other

5%

CA: Free

From 1 July 2020: 3.83%

CA: Free

From 1 July 2021: Free

 

Item 90 Schedule 3 (subheading 8536.90.90)

167.      This item repeals subheading 8536.90.90, its description and customs duty rate and substitutes a new subheading 8536.90.90 with the same description and new staging category F customs duty rates as outlined below.

168.      This item inserts new subheading 8536.90.20 to separately identify certain battery clamps of a kind used for motor vehicles. This subheading will have a customs duty rate of 5%. Goods will transfer to this new subheading from 8536.90.90.

169.      Goods imported under subheadings 8536.90.20 and 8536.90.90 from Canada are granted a customs duty rate of Free. This arrangement will continue under the new subheadings.

8536.90.20

---Battery clamps of a kind used for motor vehicles of heading 8702, 8703, 8704, or 8711

 

5%

CA: Free

8536.90.90

---Other

5%

CA: Free

From 1 July 2020: 2.5%

CA: Free

From 1 July 2021: Free

 

Item 91 Schedule 3 (subheading 8538.10.90)

170.      This item repeals subheading 8538.10.90, its description and customs duty rate and substitutes a new subheading 8538.10.90 with the same description and new staging category C customs duty rates as outlined below.

171.      Currently, goods imported under subheading 8538.10.90 from Canada are granted a customs duty rate of Free. This arrangement will continue under the new subheading.

8538.10.90

---Other

5%

CA: Free

1 July 2018: 3.75%

CA: Free

1 July 2019: Free

 

Item 92 Schedule 3 (subheading 8539.39.00)

172.      This item repeals subheading 8539.39.00, its description and customs duty rate and substitutes with a new structure under 8539.39. Currently, goods imported under subheading 8539.39.00 that are eligible for preferential treatment under the DCS scheme or the DCT scheme are granted customs duty rates of 4% and 5% respectively. These arrangements will continue under the new structure.

173.      New subheading 8539.39.10 has been created to separately identify certain cold-cathode fluorescent lamps.  This new subheading has staging category B customs duty rates. Goods transfer to this subheading from repealed subheading 8539.90.00.

174.      New subheading 8539.39.90 captures all remaining goods of 8539.39 and has a customs duty rate of 5%. Goods transfer to this subheading from repealed subheading 8539.90.00.



 

8539.39

--Other:

 

8539.39.10

---Cold-cathode fluorescent lamps (CCFLs) for backlighting of flat panel displays

5%

DCS: 4%

DCT: 5%

1 July 2018: 2.5%

1 July 2019: Free

8539.39.90

---Other

5%

DCS: 4%

DCT: 5%

 

Item 93 Schedule 3 (subheading 8543.20.00)

175.      This item repeals subheading 8543.20.00, its description and customs duty rate and substitutes a new subheading 8543.20.00 with the same description and new staging category C customs duty rates as outlined below.

8543.20.00

-Signal generators

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 94 Schedule 3 (subheading 8543.30.00)

176.      This item repeals subheading 8543.30.00, its description and customs duty rate and substitutes with a new structure under 8543.30 as outlined below.

177.      New subheading 8543.30.10 has been created to separately identify certain machines and apparatus used solely or principally in the manufacture of printed circuits. This new subheading has staging category C customs duty rates. Goods transfer to this subheading from repealed subheading 8543.30.00.

178.      New subheading 8543.30.90 captures all remaining goods of 8543.30 and has a customs duty rate of 5%. Goods transfer to this subheading from repealed subheading 8543.30.00.



 

8543.30

-Machines and apparatus for electroplating, electrolysis or electrophoresis:

 

8543.30.10

---Of a kind used solely or principally for the manufacture of printed circuits

5%

1 July 2018: 3.75%

1 July 2019: Free

8543.30.90

---Other

5%

 

Item 95 Schedule 3 (subheading 8543.90.90)

179.      This item repeals subheading 8543.90.90, its description and customs duty rate and substitutes a new subheading 8543.90.90 with the same description and new staging category C customs duty rates as outlined below.

8543.90.90

---Other

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 96 Schedule 3 (subheading 9001.90.30)

180.      This item repeals subheading 9001.90.30, its description and customs duty rate and substitutes a new subheading 9001.90.30 with a comparable description and new staging category A customs duty rates as outlined below. There will be no movement of goods as a result to the amendments to the description of this subheading.

9001.90.10

---Goods, as follows:

(a) other than of glass, of a kind used with motor vehicles;

(b) shaped eyepieces, not powered, for goggles and the like;

(c) other articles of glass, other than prisms, mirrors or powered lenses

5%

1 January 2017: 3.75%

1 July 2017: 2.5%

1 July 2018: 1.25%

1 July 2019: Free

 

Item 97 Schedule 3 (subheading 9010.60.00)

181.      This item repeals subheading 9010.60.00, its description and customs duty rate and substitutes a new subheading 9010.60.00 with the same description and new staging category C customs duty rates as outlined below.

9010.60.00

-Projection screens

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 98 Schedule 3 (subheading 9010.90.20)

182.      This item repeals subheading 9010.90.20, its description and customs duty rate and substitutes a new subheading 9010.90.20 with the same description and new staging category B customs duty rates as outlined below.

183.      This item also repeals subheading 9010.90.30, its description and customs duty rate and substitutes a new subheading 9010.90.30 with the same description and new staging category B customs duty rates as outlined below.

184.      Currently, goods imported under subheading 9010.90.30 that are eligible for preferential treatment under the DCS scheme or the DCT scheme are granted customs duty rates of 4% and 5% respectively. These arrangements will continue under the new subheading.

9010.90.20

---For goods of subheadings 9010.50.20 or 9010.60.00

5%

1 July 2018: 2.5%

1 July 2019: Free

9010.90.30

---For goods of 9010.50.10

5%

DCS: 4%

DCT: 5%

1 July 2018: 2.5%

1 July 2019: Free

 

Item 99 Schedule 3 (subheading 9028.30.00)

185.      This item repeals subheading 9028.30.00, its description and customs duty rate and substitutes a new subheading 9028.30.00 with the same description and new staging category A customs duty rates as outlined below.

9028.30.00

-Electricity meters

5%

1 January 2017: 3.75%

1 July 2017: 2.5%

1 July 2018: 1.25%

1 July 2019: Free

 

Item 100 Schedule 3 (subheading 9031.10.20)

186.      This item repeals subheading 9031.10.20, its description and customs duty rate and substitutes a new subheading 9031.10.20 with the same description and new staging category C customs duty rates as outlined below.

9031.10.20

---Motor vehicle wheel balancers of the static kind

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 101 Schedule 3 (Chapter 95, Subheading Note 1)

187.      This item repeals the reference to subheading 9504.30.00 in Chapter 95, Subheading Note 1 and substitutes with a reference to subheading 9504.30.  This amendment is consistent with the changes made by item 102.

Item 102 Schedule 3 (subheading 9504.30.00)

188.      This item repeals subheading 9504.30.00, its description and customs duty rate and substitutes with a new structure under 9504.30 as outlined below.

189.      New subheading 9504.30.10 has been created to separately identify games of chance that immediately return a monetary reward, operated by a form of payment as outlined below.  This subheading has a 5% customs duty rate. Goods will transfer to this subheading from repealed subheading 9504.30.00.

190.      New subheading 9504.30.90 captures all remaining goods of 9504.30 and has staging category C customs duty rates. Goods will transfer to this subheading from repealed subheading 9504.30.00.

9504.30

-Other games, operated by coins, banknotes, bank cards, tokens or by other means of payment, other than bowling alley equipment:

 

9504.30.10

---Games of chance that immediately return a monetary award

5%

9504.30.90

---Other

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 103 Schedule 3 (subheading 9504.50)

191.      This item repeals the reference to repealed subheading 9504.30.00 in the description of subheading 9504.50 and substitutes with a reference to new subheading 9504.30.  This amendment is consistent with changes made by item 102.

Item 104 Schedule 3 (subheading 9504.50.90)

192.      This item repeals subheading 9504.50.90, its description and customs duty rate and substitutes a new subheading 9504.50.90 with the same description and new staging category C customs duty rates as outlined below.

9504.50.90

--Other

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 105 Schedule 3 (subheading 9620.00.31)

193.      This item repeals subheading 9620.00.31, its description and customs duty rate and substitutes a new subheading 9620.00.31 with the same description and new staging category C customs duty rates as outlined below.

194.      Subheading 9620.00.31 is being created as part of the 2017 Harmonized System changes. Goods will transfer from various subheadings into this new subheading. Currently, goods imported under these subheadings from Canada are granted a customs duty rate of Free. This arrangement will continue under the new subheading.

 

9620.00.31

----For goods of 8525 other than for goods of 8525.60.00 or 8525.80.10; for goods of 8526

5%

CA: Free

1 July 2018: 3.75%

CA: Free

1 July 2019: Free

 

Item 106 Schedule 3 (subheading 9620.00.33)

195.      This item repeals subheading 9620.00.33, its description and customs duty rate and substitutes a new subheading 9620.00.33 with the same description and new staging category C customs duty rates as outlined below.

9620.00.33

----Other

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 107 Schedule 8 (table Item 338)

196.      This item repeals table item 338, subheading 8486.40.90 and its customs duty rates for goods prescribed in regulation and its customs duty rate for all other goods of 8486.40.90.  This item substitutes two new table items as outlined below. This is consistent with the amendments made by item 42.

197.      New table item 338 provides for new subheading 8486.40.91.  The goods prescribed in regulation for this subheading will have staging category A customs duty rates to ensure they are consistent with commitments made to the World Trade Organization. All remaining goods of subheading 8486.40.91 will have a customs duty rate of Free.

198.      New table item 338A provides for new subheading 8486.40.99.  The goods prescribed in regulation for this subheading will have staging category C customs duty rates to ensure they are consistent with commitments made to the World Trade Organization.  All remaining goods of subheading 8486.40.99 will have a customs duty rate of Free.

338

8486.40.91

Prescribed goods

5%

1 January 2017: 3.75%

1 July 2017: 2.5%

1 July 2018: 1.25%

1 July 2019: Free

338A

8486.40.99

Prescribed goods

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 108 Schedule 8 (table item 339)

199.      This item repeals table item 339 of Schedule 8, which provides for Schedule 3 subheading 8525.80.90 and its customs duty rate for goods prescribed by regulation and its customs duty rate for all other goods of 8525.80.90.  This item substitutes with a table item 339 for subheading 8525.80.90 with staging category C customs duty rates for goods as prescribed by regulation to ensure they are consistent with commitments made to the World Trade Organization. All remaining goods of subheading 8525.80.90 will have a customs duty rate of Free. This is consistent with the amendments made by item 71.

339

8525.80.90

Prescribed goods

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 109 Schedule 8 (table item 340)

200.      This item repeals table item 340 of Schedule 8, which provides for Schedule 3 subheading 8527.99.00 and its customs duty rates. This item substitutes with a new table item 340 for subheading 8527.99.00 with staging category C customs duty rates to ensure they are consistent with commitments made to the World Trade Organization. This is consistent with the amendments made by item 79.

340

8527.99.00

5%

1 July 2018: 3.75%

1 July 2019: Free

 

Item 110 Schedule 10 (table item 554)

201.      This item repeals table item 554 of Schedule 10, which provides for Schedule 3 subheading 8419.50.10 and its customs duty rates. This item substitutes with a new table item 554 for subheading 8419.50.30 with customs duty rates as outlined below. Goods will transfer into this new subheading from Schedule 3 subheading 8419.50.10. This is consistent with amendments made by item 16.

554

8419.50.30

1%

From 1 January 2018: Free

 

Item 111 Schedule 10 (after table item 557)

202.      This item inserts new table item 557A into Schedule 10 to provide for new Schedule 3 subheading 8424.90.10 and will have consistent customs duty rates as outlined below. Goods will transfer into this new subheading from Schedule 3 subheading 8424.90.90. This is consistent with amendments made by item 27.

557A

8424.90.10

1%

From 1 January 2018: Free

 

Item 112 Schedule 11 (after table item 165)

203.      This item inserts new table item 165A into Schedule 11 to provide for new Schedule 3 subheading 3907.99.20 and will have customs duty rates as outlined below. This is consistent with the amendments made by item 8. 

165A

3907.99.20

2%

From 1 April 2017: 1%

From 1 April 2018: Free

 

Item 113 Schedule 11 (table item 561)

204.      This item repeals table item 561 of Schedule 11, which provides for Schedule 3 subheading 8419.50.10 and its customs duty rates and replaces it with new table item 561 which provides for Schedule 3 subheading 8419.50.30. The customs duty rates for this new table item are outlined below. This amendment reflects the change to the structure of 8419.50 in Schedule 3. This is consistent with the amendment made by item 16.

561

8419.50.30

2%

From 1 April 2017: 1%

From 1 April 2018: Free

 

Item 114 Schedule 11 (after table item 564)

205.      This item inserts new table item 564A into Schedule 11 to provide for new Schedule 3 subheading 8424.90.10 and will have customs duty rates as outlined below. This is consistent with the amendments made by item 27.

564A

8424.90.10

2%

From 1 April 2017: 1%

From 1 April 2018: Free

 

Item 115 Application provision

206.      This item provides for application provision.  The amendments made by items 1 to 114 of Schedule 1 of this Bill will apply for goods imported into Australia on or after 1 January 2017 and to good imported into Australia before 1 January 2017, where the time for working out the rate of import duty on the goods had not occurred before 1 January 2017.

Schedule 2 - main Amendments

Customs Tariff Act 1995

Introductory comments

207.      The amendments in Schedule 2 to this Bill are to remove extraneous information and make minor corrections to subheadings from Schedule 3 of the Customs Tariff Act. For example, to remove obsolete rates for subheadings that were previously incrementally reduced. The Customs Tariff Act is a very large document, removing extraneous information will improve its usability.

Items 1 to 813

208.      Repeal various subheadings, their descriptions and customs duty rates and substitute with the same subheading and description but only the current duty rate and preference scheme rates that apply to that subheadings.

209.      These amendments will commence 28 days after this Bill receives the Royal Assent.