Commonwealth of Australia Bills Commonwealth of Australia Bills[Index] [Search] [Download] [Related Items] [Help]
This is a Bill, not an Act. For current law, see the Acts databases.
2016-2017-2018
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Customs Amendment (Peru-Australia
Free Trade Agreement Implementation)
Bill 2018
No. , 2018
(Home Affairs)
A Bill for an Act to amend the Customs Act 1901,
and for related purposes
No. , 2018
Customs Amendment (Peru-Australia Free Trade Agreement
Implementation) Bill 2018
i
Contents
1
Short title ........................................................................................... 1
2
Commencement ................................................................................. 1
3
Schedules ........................................................................................... 2
Schedule 1--Amendments
3
Part 1--Peruvian originating goods
3
Customs Act 1901
3
Part 2--Verification powers
15
Customs Act 1901
15
Part 3--Application provisions
18
No. , 2018
Customs Amendment (Peru-Australia Free Trade Agreement
Implementation) Bill 2018
1
A Bill for an Act to amend the Customs Act 1901,
1
and for related purposes
2
The Parliament of Australia enacts:
3
1 Short title
4
This Act is the Customs Amendment (Peru-Australia Free Trade
5
Agreement Implementation) Act 2018.
6
2 Commencement
7
(1) Each provision of this Act specified in column 1 of the table
8
commences, or is taken to have commenced, in accordance with
9
column 2 of the table. Any other statement in column 2 has effect
10
according to its terms.
11
12
2
Customs Amendment (Peru-Australia Free Trade Agreement
Implementation) Bill 2018
No. , 2018
Commencement information
Column 1
Column 2
Column 3
Provisions
Commencement
Date/Details
1. Sections 1 to 3
and anything in
this Act not
elsewhere covered
by this table
The day this Act receives the Royal Assent.
2. Schedule 1
The later of:
(a) the day this Act receives the Royal
Assent; and
(b) the day the Peru-Australia Free Trade
Agreement, done at Canberra on
12 February 2018, enters into force for
Australia.
However, the provisions do not commence
at all if the event mentioned in paragraph (b)
does not occur.
The Minister must announce, by notifiable
instrument, the day the Agreement enters
into force for Australia.
Note:
This table relates only to the provisions of this Act as originally
1
enacted. It will not be amended to deal with any later amendments of
2
this Act.
3
(2) Any information in column 3 of the table is not part of this Act.
4
Information may be inserted in this column, or information in it
5
may be edited, in any published version of this Act.
6
3 Schedules
7
Legislation that is specified in a Schedule to this Act is amended or
8
repealed as set out in the applicable items in the Schedule
9
concerned, and any other item in a Schedule to this Act has effect
10
according to its terms.
11
Amendments Schedule 1
Peruvian originating goods Part 1
No. , 2018
Customs Amendment (Peru-Australia Free Trade Agreement
Implementation) Bill 2018
3
Schedule 1--Amendments
1
Part 1--Peruvian originating goods
2
Customs Act 1901
3
1 Subparagraph 105B(3)(b)(ii)
4
After "6,", insert "6A,".
5
2 Subsection 105B(4) (paragraph (b) of the definition of
6
biofuel blend)
7
After "6,", insert "6A,".
8
3 After Division 1E of Part VIII
9
Insert:
10
Division 1EA--Peruvian originating goods
11
Subdivision A--Preliminary
12
153ZIL Simplified outline of this Division
13
•
This Division defines Peruvian originating goods. Preferential
14
rates of customs duty under the Customs Tariff Act 1995 apply
15
to such goods that are imported into Australia.
16
•
Subdivision B provides that goods are Peruvian originating
17
goods if they are wholly obtained or produced entirely in Peru
18
or in Peru and Australia.
19
•
Subdivision C provides that goods are Peruvian originating
20
goods if they are produced entirely in the territory of Peru, or
21
entirely in the territory of Peru and the territory of Australia,
22
from originating materials only.
23
•
Subdivision D sets out when goods are Peruvian originating
24
goods because they are produced entirely in the territory of
25
Peru, or entirely in the territory of Peru and the territory of
26
Schedule 1 Amendments
Part 1 Peruvian originating goods
4
Customs Amendment (Peru-Australia Free Trade Agreement
Implementation) Bill 2018
No. , 2018
Australia, from non-originating materials only or from
1
non-originating materials and originating materials.
2
•
Subdivision E sets out when goods are Peruvian originating
3
goods because they are accessories, spare parts, tools or
4
instructional or other information materials imported with
5
other goods.
6
•
Subdivision F deals with how the consignment of goods
7
affects whether the goods are Peruvian originating goods.
8
•
Subdivision G allows regulations to make provision for and in
9
relation to determining whether goods are Peruvian
10
originating goods.
11
153ZIM Interpretation
12
Definitions
13
(1) In this Division:
14
Agreement means the Peru-Australia Free Trade Agreement, done
15
at Canberra on 12 February 2018, as amended from time to time.
16
Note:
The Agreement could in 2018 be viewed in the Australian Treaties
17
Library on the AustLII website (http://www.austlii.edu.au).
18
aquaculture has the meaning given by Article 3.1 of Chapter 3 of
19
the Agreement.
20
Australian originating goods means goods that are Australian
21
originating goods under a law of Peru that implements the
22
Agreement.
23
Certificate of Origin means a certificate that is in force and that
24
complies with the requirements of Article 3.17 of Chapter 3 of the
25
Agreement.
26
Convention means the International Convention on the
27
Harmonized Commodity Description and Coding System done at
28
Brussels on 14 June 1983, as in force from time to time.
29
Amendments Schedule 1
Peruvian originating goods Part 1
No. , 2018
Customs Amendment (Peru-Australia Free Trade Agreement
Implementation) Bill 2018
5
Note:
The Convention is in Australian Treaty Series 1988 No. 30 ([1988]
1
ATS 30) and could in 2018 be viewed in the Australian Treaties
2
Library on the AustLII website (http://www.austlii.edu.au).
3
customs value of goods has the meaning given by section 159.
4
enterprise has the meaning given by Article 1.3 of Chapter 1 of the
5
Agreement.
6
Harmonized Commodity Description and Coding System means
7
the Harmonized Commodity Description and Coding System that
8
is established by or under the Convention.
9
Harmonized System means:
10
(a) the Harmonized Commodity Description and Coding System
11
as in force on 1 January 2017; or
12
(b) if the table in Annex 3-B to Chapter 3 of the Agreement is
13
amended or replaced to refer to Chapters, headings and
14
subheadings of a later version of the Harmonized Commodity
15
Description and Coding System--the later version of the
16
Harmonized Commodity Description and Coding System.
17
indirect materials means:
18
(a) goods or energy used in the production, testing or inspection
19
of goods, but not physically incorporated in the goods; or
20
(b) goods or energy used in the maintenance of buildings or the
21
operation of equipment associated with the production of
22
goods;
23
including:
24
(c) fuel (within its ordinary meaning); and
25
(d) catalysts and solvents; and
26
(e) gloves, glasses, footwear, clothing, safety equipment and
27
supplies; and
28
(f) tools, dies and moulds; and
29
(g) spare parts and materials; and
30
(h) lubricants, greases, compounding materials and other similar
31
goods.
32
Interpretation Rules means the General Rules (as in force from
33
time to time) for the Interpretation of the Harmonized System
34
provided for by the Convention.
35
Schedule 1 Amendments
Part 1 Peruvian originating goods
6
Customs Amendment (Peru-Australia Free Trade Agreement
Implementation) Bill 2018
No. , 2018
non-originating materials means goods that are not originating
1
materials.
2
non-Party has the same meaning as it has in Chapter 3 of the
3
Agreement.
4
originating materials means:
5
(a) Peruvian originating goods that are used in the production of
6
other goods; or
7
(b) Australian originating goods that are used in the production
8
of other goods; or
9
(c) indirect materials.
10
person of Peru means:
11
(a) a national within the meaning, so far as it relates to Peru, of
12
Article 1.3 of Chapter 1 of the Agreement; or
13
(b) an enterprise of Peru.
14
Peruvian originating goods means goods that, under this Division,
15
are Peruvian originating goods.
16
production has the meaning given by Article 3.1 of Chapter 3 of
17
the Agreement.
18
territory of Australia means territory within the meaning, so far as
19
it relates to Australia, of Article 1.3 of Chapter 1 of the Agreement.
20
territory of Peru means territory within the meaning, so far as it
21
relates to Peru, of Article 1.3 of Chapter 1 of the Agreement.
22
Value of goods
23
(2) The value of goods for the purposes of this Division is to be
24
worked out in accordance with the regulations. The regulations
25
may prescribe different valuation rules for different kinds of goods.
26
Tariff classifications
27
(3) In specifying tariff classifications for the purposes of this Division,
28
the regulations may refer to the Harmonized System.
29
(4) Subsection 4(3A) does not apply for the purposes of this Division.
30
Amendments Schedule 1
Peruvian originating goods Part 1
No. , 2018
Customs Amendment (Peru-Australia Free Trade Agreement
Implementation) Bill 2018
7
Incorporation of other instruments
1
(5) Despite subsection 14(2) of the Legislation Act 2003, regulations
2
made for the purposes of this Division may make provision in
3
relation to a matter by applying, adopting or incorporating, with or
4
without modification, any matter contained in an instrument or
5
other writing as in force or existing from time to time.
6
Subdivision B--Goods wholly obtained or produced entirely in
7
Peru or in Peru and Australia
8
153ZIN Goods wholly obtained or produced entirely in Peru or in
9
Peru and Australia
10
(1) Goods are Peruvian originating goods if:
11
(a) they are wholly obtained or produced entirely in Peru or in
12
Peru and Australia; and
13
(b) either:
14
(i) the importer of the goods has, at the time the goods are
15
imported, a Certificate of Origin, or a copy of one, for
16
the goods; or
17
(ii) Australia has waived the requirement for a Certificate of
18
Origin for the goods.
19
(2) Goods are wholly obtained or produced entirely in Peru or in
20
Peru and Australia if, and only if, the goods are:
21
(a) plants, or goods obtained from plants, that are grown,
22
cultivated, harvested, picked or gathered in the territory of
23
Peru or in the territory of Peru and the territory of Australia;
24
or
25
(b) live animals born and raised in the territory of Peru or in the
26
territory of Peru and the territory of Australia; or
27
(c) goods obtained from live animals in the territory of Peru; or
28
(d) animals obtained by hunting, trapping, fishing, gathering or
29
capturing in the territory of Peru; or
30
(e) goods obtained from aquaculture conducted in the territory of
31
Peru; or
32
(f) minerals, or other naturally occurring substances, extracted or
33
taken from the territory of Peru; or
34
Schedule 1 Amendments
Part 1 Peruvian originating goods
8
Customs Amendment (Peru-Australia Free Trade Agreement
Implementation) Bill 2018
No. , 2018
(g) fish, shellfish, other goods of sea-fishing or other marine life
1
taken from the sea, seabed or subsoil beneath the seabed:
2
(i) outside the territory of Peru and the territory of
3
Australia; and
4
(ii) in accordance with international law, outside the
5
territorial sea of non-Parties;
6
by vessels that are registered or recorded with Peru and are
7
entitled to fly the flag of Peru; or
8
(h) goods produced, from goods referred to in paragraph (g), on
9
board a factory ship that is registered or recorded with Peru
10
and is entitled to fly the flag of Peru; or
11
(i) goods (except fish, shellfish, other goods of sea-fishing or
12
other marine life) taken by Peru, or a person of Peru, from
13
the seabed, or subsoil beneath the seabed, outside the
14
territory of Peru and the territory of Australia, and beyond
15
areas over which non-Parties exercise jurisdiction, but only if
16
Peru, or the person of Peru, has the right to exploit that
17
seabed or subsoil in accordance with international law; or
18
(j) waste or scrap that:
19
(i) has been derived from production in the territory of
20
Peru and that is fit only for the recovery of raw
21
materials; or
22
(ii) has been derived from used goods that are collected in
23
the territory of Peru and that are fit only for the recovery
24
of raw materials; or
25
(k) goods produced entirely in the territory of Peru, or entirely in
26
the territory of Peru and the territory of Australia, exclusively
27
from goods referred to in paragraphs (a) to (j) or from their
28
derivatives.
29
Subdivision C--Goods produced in Peru, or in Peru and
30
Australia, from originating materials
31
153ZIO Goods produced in Peru, or in Peru and Australia, from
32
originating materials
33
Goods are Peruvian originating goods if:
34
Amendments Schedule 1
Peruvian originating goods Part 1
No. , 2018
Customs Amendment (Peru-Australia Free Trade Agreement
Implementation) Bill 2018
9
(a) they are produced entirely in the territory of Peru, or entirely
1
in the territory of Peru and the territory of Australia, from
2
originating materials only; and
3
(b) either:
4
(i) the importer of the goods has, at the time the goods are
5
imported, a Certificate of Origin, or a copy of one, for
6
the goods; or
7
(ii) Australia has waived the requirement for a Certificate of
8
Origin for the goods.
9
Subdivision D--Goods produced in Peru, or in Peru and
10
Australia, from non-originating materials
11
153ZIP Goods produced in Peru, or in Peru and Australia, from
12
non-originating materials
13
(1) Goods are Peruvian originating goods if:
14
(a) they are classified to a Chapter, heading or subheading of the
15
Harmonized System that is covered by the table in Annex
16
3-B to Chapter 3 of the Agreement; and
17
(b) they are produced entirely in the territory of Peru, or entirely
18
in the territory of Peru and the territory of Australia, from
19
non-originating materials only or from non-originating
20
materials and originating materials; and
21
(c) the goods satisfy the requirements applicable to the goods in
22
that Annex; and
23
(d) either:
24
(i) the importer of the goods has, at the time the goods are
25
imported, a Certificate of Origin, or a copy of one, for
26
the goods; or
27
(ii) Australia has waived the requirement for a Certificate of
28
Origin for the goods.
29
Note:
Subsection (9) sets out a limitation for goods that are put up in a set
30
for retail sale.
31
(2) Without limiting paragraph (1)(c), a requirement may be specified
32
in the table in Annex 3-B to Chapter 3 of the Agreement by using
33
an abbreviation that is given a meaning for the purposes of that
34
Annex.
35
Schedule 1 Amendments
Part 1 Peruvian originating goods
10
Customs Amendment (Peru-Australia Free Trade Agreement
Implementation) Bill 2018
No. , 2018
Change in tariff classification
1
(3) If a requirement that applies in relation to the goods is that all
2
non-originating materials used in the production of the goods must
3
have undergone a particular change in tariff classification, the
4
regulations may prescribe when a non-originating material used in
5
the production of the goods is taken to satisfy the change in tariff
6
classification.
7
(4) If:
8
(a) a requirement that applies in relation to the goods is that all
9
non-originating materials used in the production of the goods
10
must have undergone a particular change in tariff
11
classification; and
12
(b) one or more of the non-originating materials used in the
13
production of the goods do not satisfy the change in tariff
14
classification;
15
then the requirement is taken to be satisfied if the total value of the
16
non-originating materials covered by paragraph (b) does not
17
exceed 10% of the customs value of the goods.
18
(5) If:
19
(a) a requirement that applies in relation to the goods is that all
20
non-originating materials used in the production of the goods
21
must have undergone a particular change in tariff
22
classification; and
23
(b) the goods are classified to any of Chapters 50 to 63 of the
24
Harmonized System; and
25
(c) one or more of the non-originating materials used in the
26
production of the goods do not satisfy the change in tariff
27
classification;
28
then the requirement is taken to be satisfied if the total weight of
29
the non-originating materials covered by paragraph (c) does not
30
exceed 10% of the total weight of the goods.
31
Regional value content
32
(6) If a requirement that applies in relation to the goods is that the
33
goods must have a regional value content worked out in a
34
particular way:
35
Amendments Schedule 1
Peruvian originating goods Part 1
No. , 2018
Customs Amendment (Peru-Australia Free Trade Agreement
Implementation) Bill 2018
11
(a) the regional value content of the goods is to be worked out in
1
accordance with the Agreement; or
2
(b) if the regulations prescribe how to work out the regional
3
value content of the goods--the regional value content of the
4
goods is to be worked out in accordance with the regulations.
5
(7) If:
6
(a) a requirement that applies in relation to the goods is that the
7
goods must have a regional value content worked out in a
8
particular way; and
9
(b) the goods are imported into Australia with accessories, spare
10
parts, tools or instructional or other information materials;
11
and
12
(c) the accessories, spare parts, tools or instructional or other
13
information materials are classified with, delivered with and
14
not invoiced separately from the goods; and
15
(d) the types, quantities and value of the accessories, spare parts,
16
tools or instructional or other information materials are
17
customary for the goods;
18
the regulations must provide for the value of the accessories, spare
19
parts, tools or instructional or other information materials to be
20
taken into account for the purposes of working out the regional
21
value content of the goods (whether the accessories, spare parts,
22
tools or instructional or other information materials are originating
23
materials or non-originating materials).
24
Note:
The value of the accessories, spare parts, tools or instructional or other
25
information materials is to be worked out in accordance with the
26
regulations: see subsection 153ZIM(2).
27
(8) For the purposes of subsection (7), disregard section 153ZIR in
28
working out whether the accessories, spare parts, tools or
29
instructional or other information materials are originating
30
materials or non-originating materials.
31
Goods put up in a set for retail sale
32
(9) If:
33
(a) goods are put up in a set for retail sale; and
34
(b) the goods are classified in accordance with Rule 3(c) of the
35
Interpretation Rules;
36
Schedule 1 Amendments
Part 1 Peruvian originating goods
12
Customs Amendment (Peru-Australia Free Trade Agreement
Implementation) Bill 2018
No. , 2018
the goods are Peruvian originating goods under this section only if:
1
(c) all of the goods in the set, when considered separately, are
2
Peruvian originating goods; or
3
(d) the total customs value of the goods (if any) in the set that are
4
not Peruvian originating goods does not exceed 20% of the
5
customs value of the set of goods.
6
Example: A mirror, brush and comb are put up in a set for retail sale. The
7
mirror, brush and comb have been classified under Rule 3(c) of the
8
Interpretation Rules according to the tariff classification applicable to
9
combs.
10
The effect of paragraph (c) of this subsection is that the origin of the
11
mirror and brush must now be determined according to the tariff
12
classifications applicable to mirrors and brushes.
13
153ZIQ Packaging materials and containers
14
(1) If:
15
(a) goods are packaged for retail sale in packaging material or a
16
container; and
17
(b) the packaging material or container is classified with the
18
goods in accordance with Rule 5 of the Interpretation Rules;
19
then the packaging material or container is to be disregarded for
20
the purposes of this Subdivision.
21
Regional value content
22
(2) However, if a requirement that applies in relation to the goods is
23
that the goods must have a regional value content worked out in a
24
particular way, the regulations must provide for the value of the
25
packaging material or container to be taken into account for the
26
purposes of working out the regional value content of the goods
27
(whether the packaging material or container is an originating
28
material or non-originating material).
29
Note:
The value of the packaging material or container is to be worked out
30
in accordance with the regulations: see subsection 153ZIM(2).
31
Amendments Schedule 1
Peruvian originating goods Part 1
No. , 2018
Customs Amendment (Peru-Australia Free Trade Agreement
Implementation) Bill 2018
13
Subdivision E--Goods that are accessories, spare parts, tools or
1
instructional or other information materials
2
153ZIR Goods that are accessories, spare parts, tools or
3
instructional or other information materials
4
Goods are Peruvian originating goods if:
5
(a) they are accessories, spare parts, tools or instructional or
6
other information materials in relation to other goods; and
7
(b) the other goods are imported into Australia with the
8
accessories, spare parts, tools or instructional or other
9
information materials; and
10
(c) the other goods are Peruvian originating goods; and
11
(d) the accessories, spare parts, tools or instructional or other
12
information materials are classified with, delivered with and
13
not invoiced separately from the other goods; and
14
(e) the types, quantities and value of the accessories, spare parts,
15
tools or instructional or other information materials are
16
customary for the other goods.
17
Subdivision F--Consignment
18
153ZIS Consignment
19
(1) Goods are not Peruvian originating goods under this Division if the
20
goods are transported through the territory of one or more
21
non-Parties and either or both of the following apply:
22
(a) the goods undergo subsequent production or any other
23
operation in the territory of a non-Party (other than
24
unloading, reloading, storing, separation from a bulk
25
shipment, labelling or any other operation that is necessary to
26
preserve the goods in good condition or to transport the
27
goods to the territory of Australia);
28
(b) while the goods are in the territory of a non-Party, the goods
29
do not remain under customs control at all times.
30
(2) This section applies despite any other provision of this Division.
31
Schedule 1 Amendments
Part 1 Peruvian originating goods
14
Customs Amendment (Peru-Australia Free Trade Agreement
Implementation) Bill 2018
No. , 2018
Subdivision G--Regulations
1
153ZIT Regulations
2
The regulations may make provision for and in relation to
3
determining whether goods are Peruvian originating goods under
4
this Division.
5
Amendments Schedule 1
Verification powers Part 2
No. , 2018
Customs Amendment (Peru-Australia Free Trade Agreement
Implementation) Bill 2018
15
Part 2--Verification powers
1
Customs Act 1901
2
4 After Division 4D of Part VI
3
Insert:
4
Division 4DA--Exportation of goods to Peru
5
126AJE Definitions
6
In this Division:
7
Agreement means the Peru-Australia Free Trade Agreement, done
8
at Canberra on 12 February 2018, as amended from time to time.
9
Note:
The Agreement could in 2018 be viewed in the Australian Treaties
10
Library on the AustLII website (http://www.austlii.edu.au).
11
Peruvian customs official means a person representing the
12
customs administration of Peru.
13
producer means a person who engages in the production of goods.
14
production has the meaning given by Article 3.1 of Chapter 3 of
15
the Agreement.
16
territory of Peru means territory within the meaning, so far as it
17
relates to Peru, of Article 1.3 of Chapter 1 of the Agreement.
18
126AJF Record keeping obligations
19
Regulations may prescribe record keeping obligations
20
(1) The regulations may prescribe record keeping obligations that
21
apply in relation to goods that:
22
(a) are exported to the territory of Peru; and
23
(b) are claimed to be Australian originating goods for the
24
purpose of obtaining a preferential tariff in the territory of
25
Peru.
26
Schedule 1 Amendments
Part 2 Verification powers
16
Customs Amendment (Peru-Australia Free Trade Agreement
Implementation) Bill 2018
No. , 2018
On whom obligations may be imposed
1
(2) Regulations for the purposes of subsection (1) may impose such
2
obligations on an exporter or producer of goods.
3
126AJG Power to require records
4
Requirement to produce records
5
(1) An authorised officer may require a person who is subject to record
6
keeping obligations under regulations made for the purposes of
7
section 126AJF to produce to the officer such of those records as
8
the officer requires.
9
Note:
Failing to produce a record when required to do so by an officer may
10
be an offence: see section 243SB. However, a person does not have to
11
produce a record if doing so would tend to incriminate the person: see
12
section 243SC.
13
Disclosing records to Peruvian customs official
14
(2) An authorised officer may, for the purpose of verifying a claim for
15
a preferential tariff in the territory of Peru, disclose any records so
16
produced to a Peruvian customs official.
17
126AJH Power to ask questions
18
Power to ask questions
19
(1) An authorised officer may require a person who is an exporter or
20
producer of goods that:
21
(a) are exported to the territory of Peru; and
22
(b) are claimed to be Australian originating goods for the
23
purpose of obtaining a preferential tariff in the territory of
24
Peru;
25
to answer questions in order to verify the origin of the goods.
26
Note:
Failing to answer a question when required to do so by an officer may
27
be an offence: see section 243SA. However, a person does not have to
28
answer a question if doing so would tend to incriminate the person:
29
see section 243SC.
30
Amendments Schedule 1
Verification powers Part 2
No. , 2018
Customs Amendment (Peru-Australia Free Trade Agreement
Implementation) Bill 2018
17
Disclosing answers to Peruvian customs official
1
(2) An authorised officer may, for the purpose of verifying a claim for
2
a preferential tariff in the territory of Peru, disclose any answers to
3
such questions to a Peruvian customs official.
4
Schedule 1 Amendments
Part 3 Application provisions
18
Customs Amendment (Peru-Australia Free Trade Agreement
Implementation) Bill 2018
No. , 2018
Part 3--Application provisions
1
5 Application provisions
2
(1)
The amendments made by Part 1 apply in relation to:
3
(a) goods imported into Australia on or after the commencement
4
of that Part; and
5
(b) goods imported into Australia before the commencement of
6
that Part, where the time for working out the rate of import
7
duty on the goods had not occurred before the
8
commencement of that Part.
9
(2)
The amendment made by Part 2 applies in relation to goods exported to
10
the territory of Peru on or after the commencement of that Part (whether
11
the goods were produced before, on or after that commencement).
12