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Customs Tariff Amendment Bill (No. 1) 2001
Schedule  1 Amendment of the Customs Tariff Act 1995

Part 1 Amendments having effect on and from 1 July 2000

1  Division 1 of Part 2 of Schedule 1

Repeal the following country names and abbreviations:

Angola

Madagascar

ANGO

MASY

 

 

2  Division 1 of Part 3 of Schedule 1

Repeal the following country name and abbreviation:

Zaire

ZAIR

 

 

3  Division 1 of Part 3 of Schedule 1

Insert the following country names and abbreviations:

Angola

Congo, Democratic Republic of

Madagascar

ANGO

ZAIR

 

MASY

 

 

4  The rates of duty in column 3 of each of the headings or subheadings in Schedule 3 included in the list below:

Repeal the rates, substitute:

 

 

Free

 

LIST

2905.12.00

2915.60.00

4011.30.00

4014.10.00

7013.10.00

8211.93.00

8407.21.00

8419.60.00

8475.21.00

8506.10.00

8506.40.00

8506.50.00

8509.30.00

8509.40.00

8509.80.00

8510.20.00

8516.50.00

8528.21.00

8528.30.00

8539.21.00

9008.40.00

9010.10.00

9010.50.10

9010.50.20

9503.10.00

9503.20.00

9503.80.00

9506.11.00

9617.00.00

 

 

 

5  Subheadings 8520.32 to 8520.32.90 of Schedule 3

Repeal the subheadings, substitute:

8520.32.00

--Digital audio type

Free

6  The list of subheadings in item 36 in Part III of Schedule 4

Repeal the following subheading:

2905.12.00

7  The description of goods in column 2 of item 54 in Part III of Schedule 4

Repeal the description, substitute:

 

Goods imported under the Textiles, Clothing and Footwear Import Credit Scheme and entered for home consumption on or before 30 December 2001, as prescribed by by-law

 



 

Part 2 Amendment having effect on and from 4 July 2000

8  Item 17 in Part II of Schedule 4

Repeal the item, substitute:

 

17

 

Goods:

(a)     produced in Australia, that have been exported from Australia and returned in an unaltered condition, being goods which have not been subjected to treatment, repair, renovation, alteration or any other process; or

(b)    on which duties of the Commonwealth were paid when first imported into Australia, that have been exported from Australia and are returned in an unaltered condition, being goods which have not been subjected to treatment, repair, renovation, alteration or any other process, not being goods in respect of which:

(i)      any duties of the Commonwealth were payable at or prior to the date of exportation but which have not been paid; or

(ii)     drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth; or

Free

 

(c)     which, when first imported into Australia, were entered for home consumption under item 41A in Part III of Schedule 4 to the Customs Tariff Act 1995 and export credits were used in calculating the amount of duty, that have been exported from Australia and are returned in an unaltered condition, being goods which have not been subjected to treatment, repair, renovation, alteration or any other process, not being goods in respect of which:

(i)      any duties of the Commonwealth were payable at or prior to the date of exportation but which have not been paid; or

(ii)     drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth; or

(iii)    reinstatement of export credits was made and an amount equal to the value of the export credits has not been paid to the Commonwealth; or

(iv)    reinstatement of export credits was made and has not been reversed; or

(d)    which, when first imported into Australia, were entered for home consumption under item 54 in Part III of Schedule 4 to the Customs Tariff Act 1995 and import credits were used in calculating the amount of duty, that have been exported from Australia and are returned in an unaltered condition, being goods which have not been subjected to treatment, repair, renovation, alteration or any other process, not being goods in respect of which:

(i)      any duties of the Commonwealth were payable at or prior to the date of exportation but which have not been paid; or

(ii)     drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth; or

(iii)    reinstatement of import credits was made and an amount equal to the value of the import credits has not been paid to the Commonwealth; or

(iv)    reinstatement of import credits was made and has not been reversed.

Exception

This item does not apply to goods covered by item 17A of this Schedule.

 

17A

 

Goods produced in Australia, that have been exported from Australia and returned in an unaltered condition, being goods which have not been subjected to treatment, repair, renovation, alteration or any other process, which contain components of the following kind:

(a)     components that were previously imported by the holder of a Tradex Order (in force under the Tradex Scheme Act 1999 ) in which the components were specified; or

(b)    components that were previously imported under the Manufacturing in Bond Scheme

For each component or part of goods previously imported under the Tradex Scheme Act 1999 or the Manufacturing in Bond Scheme on which duty was not payable:

The rate in relation to each component or part of goods is the rate assessed in accordance with Part 2 of this Act

NZ/PNG/FI/DC/DCS/DCT: The rate in relation to each component or part of goods is the rate assessed in accordance with Part 2 of this Act

 

In relation to each of the remaining components or part of goods: Free



 

Part 3 Amendment having effect on and from 14 August 2000

9  Items 17 and 17A in Part II of Schedule 4

Repeal the items, substitute:

 

17

 

Goods:

(a)     produced in Australia, that have been exported from Australia and returned in an unaltered condition, being goods that have not been subjected to treatment, repair, renovation, alteration or any other process, and not being:

(i)      goods that, at a time before they were exported, were excisable goods (within the meaning of the Excise Act 1901 ) in respect of which excise duty (payable under the Excise Tariff Act 1921 ) has not been paid; or

(ii)     goods in respect of which drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth; or

(b)    on which duties of the Commonwealth were paid when first imported into Australia, that have been exported from Australia and are returned in an unaltered condition, being goods that have not been subjected to treatment, repair, renovation, alteration or any other process, and not being goods in respect of which:

(i)      any duties of the Commonwealth were payable at or prior to the date of exportation but which have not been paid; or

(ii)     drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth; or

 

Free

 

(c)     which, when first imported into Australia, were entered for home consumption under item 41A of Part III of Schedule 4 to this Act with export credits used in calculating the rate of duty, that have been exported from Australia and that are returned in an unaltered condition, being goods that have not been subjected to treatment, repair, renovation, alteration or any other process, and not being goods in respect of which:

(i)      any duties of the Commonwealth were payable at or prior to the date of exportation but which have not been paid; or

(ii)     drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth; or

(iii)    reinstatement of export credits was made and an amount equal to the value of the export credits has not been paid to the Commonwealth; or

(iv)    reinstatement of export credits was made and has not been reversed; or

(d)    which, when first imported into Australia, were entered for home consumption under item 54 of Part III of Schedule 4 to this Act with import credits used in calculating the rate of duty, that have been exported from Australia and are returned in an unaltered condition, being goods that have not been subjected to treatment, repair, renovation, alteration or any other process, and not being goods in respect of which:

(i)      any duties of the Commonwealth were payable at or prior to the date of exportation but which have not been paid; or

(ii)     drawback or refund of any duties of the Commonwealth was paid and an amount equal to such drawback or refund has not been paid to the Commonwealth; or

(iii)    reinstatement of import credits was made and an amount equal to the value of the import credits has not been paid to the Commonwealth; or

(iv)    reinstatement of import credits was made and has not been reversed

 

Exception

This item does not apply to goods covered by item 17A of this Schedule

 

 

17A

 

Goods produced in Australia, that have been exported from Australia and returned in an unaltered condition, being goods that have not been subjected to treatment, repair, renovation, alteration or any other process, and that contain components of any of the following kinds:

(a)     components that were previously imported by the holder of a tradex order in which the components were specified other than components on which tradex duty has been paid under section 21 of the Tradex Scheme Act 1999 ; or

(b)    components that were previously imported under the manufacturing in bond scheme other than components on which duties of the Commonwealth have been paid; or

(c)     components in respect of which drawback of any duties of the Commonwealth was paid and in respect of which an amount equal to such drawback has not been paid to the Commonwealth; or

(d)    components that, at a time before they were exported, were excisable goods (within the meaning of the Excise Act 1901 ) in respect of which excise duty (payable under the Excise Tariff Act 1921 ) was not paid

 

An amount equal to the amount of duty assessed in respect of each component mentioned in paragraph (a), (b), (c) or (d) in column 2 of this item in accordance with Part 2 of this Act as if each component had been separately imported and, if the goods contain more than one such component, the total of the amounts of duty assessed

NZ/PNG/FI/DC/DCS/DCT:

An amount equal to the amount of duty assessed in respect of each component mentioned in paragraph (a), (b), (c) or (d) in column 2 of this item in accordance with Part 2 of this Act as if each component had been separately imported and, if the goods contain more than one such component, the total of the amounts of duty assessed



 

Part 4 Amendment having effect on and from 1 September 2000

10  The rates of duty in column 3 of subheading 7019.40.00 in Schedule 3

Repeal the rates, substitute:

 

 

5%

 

 

[ Minister’s second reading speech made in—

House of Representatives on 6 December 2000

Senate on 1 March 2001 ]

 

(210/00)