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Customs Tariff Amendment (Tobacco Content) Bill 2008

Schedule 1 Amendment


Customs Tariff Act 1995

1  Subsection 3(1)


tobacco content includes any thing (including moisture) added to the tobacco leaf during manufacturing or processing.

2  Application

The amendment made by item 1 applies in relation to:

                     (a)  goods imported into Australia on or after 1 November 1999; and

                     (b)  goods imported into Australia before 1 November 1999, where the time for working out the rate of import duty on the goods had not occurred before 1 November 1999.





[ Minister’s second reading speech made in—

House of Representatives on 28 May 2008

Senate on 16 June 2008 ]