Note: Where available, the PDF/Word icon below is provided to view the complete and fully formatted document
Schedule 1—Amendments

Schedule 1 Amendments

   

Customs Tariff Act 1995

1  Subsection 3(1) (after paragraph (f) of the definition of rate column )

Insert:

                    (fa)  the third column of the table in Schedule 8A; or

2  After paragraph 11(1)(bd)

Insert:

                 (bda)  the third column of an item in the table in Schedule 8A that applies to goods; or

3  After paragraph 11(1)(h)

Insert:

                   (ha)  the third column of that item in the table in Schedule 8A; or

4  After paragraph 11(2)(bd)

Insert:

                 (bda)  the third column of an item in the table in Schedule 8A that applies to goods; or

5  After section 13E

Insert:

13EA   When goods are Pacific Islands originating goods

                   For the purposes of this Act, goods are Pacific Islands originating goods if, and only if, they are Pacific Islands originating goods under Division 1GA of Part VIII of the Customs Act 1901 .

6  After subparagraph 16(1)(a)(vi)

Insert:

                          (via)  are not Pacific Islands originating goods; and

7  After paragraph 16(1)(n)

Insert:

                   (na)  if the goods are Pacific Islands originating goods:

                              (i)  if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 8A—by reference to the rate of duty set out in column 3 of that item; or

                             (ii)  otherwise—Free;

8  After paragraph 18(1)(e)

Insert:

                    (ea)  under an item in the table in Schedule 8A that applies to the goods; or

9  After subparagraph 18(2)(a)(vi)

Insert:

                          (via)  are not Pacific Islands originating goods; and

10  After paragraph 18(2)(n)

Insert:

                   (na)  if the goods are Pacific Islands originating goods:

                              (i)  if “PI” is specified in relation to a rate of duty set out in the third column of that item—by reference to that rate of duty; or

                             (ii)  otherwise—Free;

11  Paragraph 19AAC(1)(b)

After “8,”, insert “8A,”.

12  Paragraph 19AA(b)

After “8,”, insert “8A,”.

13  Paragraph 19AC(b)

After “8,”, insert “8A,”.

14  Paragraph 19ACA(1)(b)

After “8,”, insert “8A,”.

15  Schedule 4 (table item 17A, column headed “Rate of duty”)

After “AANZ/”, insert “PI/”.

16  Schedule 4 (table item 22, column headed “Rate of duty”)

After “AANZ/” (wherever occurring), insert “PI/”.

17  Schedule 4 (table item 45, column headed “Rate of duty”)

After “AANZ/”, insert “PI/”.

18  Schedule 4 (table item 50, column headed “Rate of duty”)

After “AANZ/” (wherever occurring), insert “PI/”.

19  Schedule 4 (table item 53, column headed “Rate of duty”)

After:

AANZ:5%

insert:

PI:5%

20  After Schedule 8

Insert:

Schedule 8A Pacific Islands originating goods

Note:       See sections 15 and 16.

   

 

Pacific Islands originating goods

Column 1

Item

Column 2

Heading or subheading in Schedule 3

Column 3

Rate

1

2203.00.61

$42.84/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

 

2

2203.00.62

$49.90/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

 

3

2203.00.69

$49.90/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

 

4

2203.00.71

$8.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

 

5

2203.00.72

$26.83/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

 

6

2203.00.79

$35.15/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

 

7

2203.00.91

$84.51/L of alcohol

 

8

2203.00.99

$84.51/L of alcohol

 

9

2204.10.23

$84.51/L of alcohol

 

10

2204.10.29

$84.51/L of alcohol

 

11

2204.10.83

$84.51/L of alcohol

 

12

2204.10.89

$84.51/L of alcohol

 

13

2204.21.30

$84.51/L of alcohol

 

14

2204.21.90

$84.51/L of alcohol

15

2204.22.30

$84.51/L of alcohol

16

2204.22.90

$84.51/L of alcohol

 

17

2204.29.30

$84.51/L of alcohol

 

18

2204.29.90

$84.51/L of alcohol

 

19

2205.10.30

$84.51/L of alcohol

 

20

2205.10.90

$84.51/L of alcohol

 

21

2205.90.30

$84.51/L of alcohol

 

22

2205.90.90

$84.51/L of alcohol

 

23

2206.00.13

$84.51/L of alcohol

 

24

2206.00.14

$84.51/L of alcohol

 

25

2206.00.21

$84.51/L of alcohol

 

26

2206.00.22

$84.51/L of alcohol

 

27

2206.00.23

$84.51/L of alcohol

 

28

2206.00.24

$84.51/L of alcohol

 

29

2206.00.52

$84.51/L of alcohol

 

30

2206.00.59

$84.51/L of alcohol

 

31

2206.00.62

$84.51/L of alcohol

 

32

2206.00.69

$84.51/L of alcohol

 

33

2206.00.74

$42.84/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

 

34

2206.00.75

$49.90/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

 

35

2206.00.78

$49.90/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

 

36

2206.00.82

$8.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

 

37

2206.00.83

$26.83/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

 

38

2206.00.89

$35.15/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

 

39

2206.00.92

$84.51/L of alcohol

 

40

2206.00.99

$84.51/L of alcohol

 

41

2207.10.00

$84.51/L of alcohol

 

42

2207.20.10

$0.412/L

 

43

2208.20.10

$78.93/L of alcohol

 

44

2208.20.90

$84.51/L of alcohol

 

45

2208.30.00

$84.51/L of alcohol

 

46

2208.40.00

$84.51/L of alcohol

 

47

2208.50.00

$84.51/L of alcohol

 

48

2208.60.00

$84.51/L of alcohol

 

49

2208.70.00

$84.51/L of alcohol

 

50

2208.90.20

$84.51/L of alcohol

 

51

2208.90.90

$84.51/L of alcohol

 

52

2401.10.00

Applicable rate (see section 19ACA)/kg

 

53

2401.20.00

Applicable rate (see section 19ACA)/kg of tobacco content

 

54

2401.30.00

Applicable rate (see section 19ACA)/kg of tobacco content

 

55

2402.10.20

$0.71046/stick

 

56

2402.10.80

Applicable rate (see section 19ACA)/kg of tobacco content

 

57

2402.20.20

$0.71046/stick

 

58

2402.20.80

Applicable rate (see section 19ACA)/kg of tobacco content

 

59

2403.11.00

Applicable rate (see section 19ACA)/kg of tobacco content

 

60

2403.19.10

$0.71046/stick

 

61

2403.19.90

Applicable rate (see section 19ACA)/kg of tobacco content

 

62

2403.91.00

Applicable rate (see section 19ACA)/kg of tobacco content

 

63

2403.99.80

Applicable rate (see section 19ACA)/kg of tobacco content

 

64

2707.10.00

$0.412/L

 

65

2707.20.00

$0.412/L

 

66

2707.30.00

$0.412/L

 

67

2707.50.00

$0.412/L

 

68

2709.00.90

$0.412/L

 

69

2710.12.61

$0.03556/L

 

70

2710.12.62

$0.412/L of gasoline

plus

$0.412/L of ethanol

plus

$0.412/L of other substances (if any) in the blend

 

71

2710.12.69

$0.412/L

 

72

2710.12.70

$0.412/L

 

73

2710.19.16

$0.412/L

 

74

2710.19.22

$0.412/L of diesel

plus

$0.412/L of ethanol

plus

$0.412/L of other substances (if any) in the blend

 

75

2710.19.28

$0.412/L

 

76

2710.19.40

$0.03556/L

 

77

2710.19.51

$0.412/L

 

78

2710.19.52

$0.412/L

 

79

2710.19.53

$0.412/L

 

80

2710.19.70

$0.412/L

 

81

2710.19.91

$0.085/L

 

82

2710.19.92

$0.085/kg

 

83

2710.20.00

$0.412/L of biodiesel

plus

$0.412/L of ethanol (if any)

plus

$0.412/L of other substances in the blend

 

84

2710.91.16

$0.412/L

 

85

2710.91.22

$0.412/L of diesel

plus

$0.412/L of ethanol

plus

$0.412/L of other substances (if any) in the blend

 

86

2710.91.28

$0.412/L

 

87

2710.91.40

$0.03556/L

 

88

2710.91.51

$0.412/L

 

89

2710.91.52

$0.412/L

 

90

2710.91.53

$0.412/L

 

91

2710.91.61

$0.03556/L

 

92

2710.91.62

$0.412/L of gasoline

plus

$0.412/L of ethanol

plus

$0.412/L of other substances (if any) in the blend

 

93

2710.91.69

$0.412/L

 

94

2710.91.70

$0.412/L

 

95

2710.91.80

$0.412/L of biodiesel

plus

$0.412/L of ethanol (if any)

plus

$0.412/L of other substances in the blend

 

96

2710.91.91

$0.085/L

 

97

2710.91.92

$0.085/kg

 

98

2710.99.16

$0.412/L

 

99

2710.99.22

$0.412/L of diesel

plus

$0.412/L of ethanol

plus

$0.412/L of other substances (if any) in the blend

 

100

2710.99.28

$0.412/L

 

101

2710.99.40

$0.03556/L

 

102

2710.99.51

$0.412/L

 

103

2710.99.52

$0.412/L

 

104

2710.99.53

$0.412/L

 

105

2710.99.61

$0.03556/L

 

106

2710.99.62

$0.412/L of gasoline

plus

$0.412/L of ethanol

plus

$0.412/L of other substances (if any) in the blend

 

107

2710.99.69

$0.412/L

 

108

2710.99.70

$0.412/L

 

109

2710.99.80

$0.412/L of biodiesel

plus

$0.412/L of ethanol (if any)

plus

$0.412/L of other substances in the blend

 

110

2710.99.91

$0.085/L

 

111

2710.99.92

$0.085/kg

 

112

2711.11.00

$0.282/kg

 

113

2711.12.10

$0.134/L

 

114

2711.13.10

$0.134/L

 

115

2711.21.10

$0.282/kg

 

116

2902.20.00

$0.412/L

 

117

2902.30.00

$0.412/L

 

118

2902.41.00

$0.412/L

 

119

2902.42.00

$0.412/L

 

120

2902.43.00

$0.412/L

 

121

2902.44.00

$0.412/L

 

122

3403.11.10

$0.085/kg

 

123

3403.11.90

$0.085/L

 

124

3403.19.10

$0.085/kg

 

125

3403.19.90

$0.085/L

 

126

3403.91.10

$0.085/kg

 

127

3403.91.90

$0.085/L

 

128

3403.99.10

$0.085/kg

 

129

3403.99.90

$0.085/L

130

3811.21.10

$0.085/kg

131

3811.21.90

$0.085/L

 

132

3817.00.10

$0.412/L

 

133

3819.00.00

$0.085/L

 

134

3824.99.30

$0.412/L of gasoline

plus

$0.412/L of ethanol

plus

$0.412/L of other substances (if any)

in the blend

 

135

3824.99.40

$0.412/L of diesel

plus

$0.412/L of ethanol

plus

$0.412/L of other substances (if any)

in the blend

 

136

3826.00.10

$0.412/L

 

137

3826.00.20

$0.412/L of biodiesel

plus

$0.412/L of ethanol (if any)

plus

$0.412/L of other substances in the blend

21  User’s guide

After “8,” (wherever occurring), insert “8A,”.

22  User’s guide

After:

                   Schedule 8 sets out the rate of duty for ASEAN-Australia-New Zealand (AANZ) originating goods.

insert:

                   Schedule 8A sets out the rate of duty for Pacific Islands originating goods.

23  Application provision

The amendments made by items 1 to 10 and 15 to 20 apply in relation to:

                     (a)  goods imported into Australia on or after the commencement of this Schedule; and

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

24  Transitional provisions—indexation

Alcohol duty rates and fuel duty rates

(1)       If, on one or more CPI indexation days, an alcohol duty rate, or a fuel duty rate, in the rate column of a subheading in Schedule 3 to the Customs Tariff Act 1995 was increased by an amount in accordance with section 19 of that Act, then, on the day this Schedule commences, a rate of duty set out in the rate column of an item in the table in Schedule 8A to that Act that relates to that subheading is increased by that amount or the sum of those amounts (as the case requires).

Tobacco duty rates

(2)       If, on one or more tobacco indexation days, a tobacco duty rate in the rate column of a subheading in Schedule 3 to the Customs Tariff Act 1995 was increased by an amount in accordance with section 19AB of that Act, then, on the day this Schedule commences, a rate of duty set out in the rate column of an item in the table in Schedule 8A to that Act that relates to that subheading is increased by that amount or the sum of those amounts (as the case requires).

Definitions

(3)       In this item:

alcohol duty rate has the meaning given by section 19AA of the Customs Tariff Act 1995 .

CPI indexation day means a day occurring:

                     (a)  on or after the day the Bill for this Act was introduced into the House of Representatives; and

                     (b)  before the day on which this Schedule commences;

on which a rate of duty was replaced under section 19 of the Customs Tariff Act 1995 .

fuel duty rate has the meaning given by section 19AAC of the Customs Tariff Act 1995 .

tobacco duty rate has the meaning given by section 19AC of the Customs Tariff Act 1995 .

tobacco indexation day means a day occurring:

                     (a)  on or after the day the Bill for this Act was introduced into the House of Representatives; and

                     (b)  before the day on which this Schedule commences;

on which a rate of duty was replaced under section 19AB of the Customs Tariff Act 1995 .

(153/18)