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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 Tariff Amendment (Pacific
Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
No. , 2018
(Law Enforcement and Cyber Security)
A Bill for an Act to amend the Customs Tariff Act
1995, and for related purposes
No. , 2018
Customs Tariff Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
i
Contents
1
Short title ........................................................................................... 1
2
Commencement ................................................................................. 1
3
Schedules ........................................................................................... 2
Schedule 1--Amendments
3
Customs Tariff Act 1995
3
No. , 2018
Customs Tariff Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
1
A Bill for an Act to amend the Customs Tariff Act
1
1995, and for related purposes
2
The Parliament of Australia enacts:
3
1 Short title
4
This Act is the Customs Tariff Amendment (Pacific Agreement on
5
Closer Economic Relations Plus 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 Tariff Amendment (Pacific Agreement on Closer Economic
Relations Plus 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
At the same time as Schedule 1 to the
Customs Amendment (Pacific Agreement on
Closer Economic Relations Plus
Implementation) Act 2018 commences.
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
No. , 2018
Customs Tariff Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
3
Schedule 1--Amendments
1
2
Customs Tariff Act 1995
3
1 Subsection 3(1) (after paragraph (f) of the definition of rate
4
column)
5
Insert:
6
(fa) the third column of the table in Schedule 8A; or
7
2 After paragraph 11(1)(bd)
8
Insert:
9
(bda) the third column of an item in the table in Schedule 8A that
10
applies to goods; or
11
3 After paragraph 11(1)(h)
12
Insert:
13
(ha) the third column of that item in the table in Schedule 8A; or
14
4 After paragraph 11(2)(bd)
15
Insert:
16
(bda) the third column of an item in the table in Schedule 8A that
17
applies to goods; or
18
5 After section 13E
19
Insert:
20
13EA When goods are Pacific Islands originating goods
21
For the purposes of this Act, goods are Pacific Islands originating
22
goods if, and only if, they are Pacific Islands originating goods
23
under Division 1GA of Part VIII of the Customs Act 1901.
24
6 After subparagraph 16(1)(a)(vi)
25
Insert:
26
(via) are not Pacific Islands originating goods; and
27
Schedule 1 Amendments
4
Customs Tariff Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
No. , 2018
7 After paragraph 16(1)(n)
1
Insert:
2
(na) if the goods are Pacific Islands originating goods:
3
(i) if the goods are classified to a heading or subheading in
4
Schedule 3 that is specified in column 2 of an item in
5
the table in Schedule 8A--by reference to the rate of
6
duty set out in column 3 of that item; or
7
(ii) otherwise--Free;
8
8 After paragraph 18(1)(e)
9
Insert:
10
(ea) under an item in the table in Schedule 8A that applies to the
11
goods; or
12
9 After subparagraph 18(2)(a)(vi)
13
Insert:
14
(via) are not Pacific Islands originating goods; and
15
10 After paragraph 18(2)(n)
16
Insert:
17
(na) if the goods are Pacific Islands originating goods:
18
(i) if "PI" is specified in relation to a rate of duty set out in
19
the third column of that item--by reference to that rate
20
of duty; or
21
(ii) otherwise--Free;
22
11 Paragraph 19AAC(1)(b)
23
After "8,", insert "8A,".
24
12 Paragraph 19AA(b)
25
After "8,", insert "8A,".
26
13 Paragraph 19AC(b)
27
After "8,", insert "8A,".
28
14 Paragraph 19ACA(1)(b)
29
After "8,", insert "8A,".
30
Amendments Schedule 1
No. , 2018
Customs Tariff Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
5
15 Schedule 4 (table item
17A, column headed "Rate of
1
duty")
2
After "AANZ/", insert "PI/".
3
16 Schedule 4 (table item
22, column headed "Rate of duty")
4
After "AANZ/" (wherever occurring), insert "PI/".
5
17 Schedule 4 (table item
45, column headed "Rate of duty")
6
After "AANZ/", insert "PI/".
7
18 Schedule 4 (table item
50, column headed "Rate of duty")
8
After "AANZ/" (wherever occurring), insert "PI/".
9
19 Schedule 4 (table item
53, column headed "Rate of duty")
10
After:
11
AANZ:5%
12
insert:
13
PI:5%
14
20 After Schedule 8
15
Insert:
16
Schedule 8A--Pacific Islands originating
17
goods
18
Note:
See sections 15 and 16.
19
20
21
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
Schedule 1 Amendments
6
Customs Tariff Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
No. , 2018
Pacific Islands originating goods
Column 1
Item
Column 2
Heading or subheading
in Schedule 3
Column 3
Rate
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
Amendments Schedule 1
No. , 2018
Customs Tariff Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
7
Pacific Islands originating goods
Column 1
Item
Column 2
Heading or subheading
in Schedule 3
Column 3
Rate
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
Schedule 1 Amendments
8
Customs Tariff Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
No. , 2018
Pacific Islands originating goods
Column 1
Item
Column 2
Heading or subheading
in Schedule 3
Column 3
Rate
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
Amendments Schedule 1
No. , 2018
Customs Tariff Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
9
Pacific Islands originating goods
Column 1
Item
Column 2
Heading or subheading
in Schedule 3
Column 3
Rate
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
Schedule 1 Amendments
10
Customs Tariff Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
No. , 2018
Pacific Islands originating goods
Column 1
Item
Column 2
Heading or subheading
in Schedule 3
Column 3
Rate
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
Amendments Schedule 1
No. , 2018
Customs Tariff Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
11
Pacific Islands originating goods
Column 1
Item
Column 2
Heading or subheading
in Schedule 3
Column 3
Rate
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
Schedule 1 Amendments
12
Customs Tariff Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
No. , 2018
Pacific Islands originating goods
Column 1
Item
Column 2
Heading or subheading
in Schedule 3
Column 3
Rate
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
Amendments Schedule 1
No. , 2018
Customs Tariff Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
13
Pacific Islands originating goods
Column 1
Item
Column 2
Heading or subheading
in Schedule 3
Column 3
Rate
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
1
After "8," (wherever occurring), insert "8A,".
2
22
User's guide
3
After:
4
Schedule 8 sets out the rate of duty for ASEAN-Australia-New
5
Zealand (AANZ) originating goods.
6
insert:
7
Schedule 8A sets out the rate of duty for Pacific Islands originating
8
goods.
9
Schedule 1 Amendments
14
Customs Tariff Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
No. , 2018
23 Application provision
1
The amendments made by items 1 to 10 and 15 to 20 apply in relation
2
to:
3
(a) goods imported into Australia on or after the commencement
4
of this Schedule; and
5
(b) goods imported into Australia before the commencement of
6
this Schedule, where the time for working out the rate of
7
import duty on the goods had not occurred before the
8
commencement of this Schedule.
9
24 Transitional provisions
--indexation
10
Alcohol duty rates and fuel duty rates
11
(1)
If, on one or more CPI indexation days, an alcohol duty rate, or a fuel
12
duty rate, in the rate column of a subheading in Schedule 3 to the
13
Customs Tariff Act 1995 was increased by an amount in accordance
14
with section 19 of that Act, then, on the day this Schedule commences,
15
a rate of duty set out in the rate column of an item in the table in
16
Schedule 8A to that Act that relates to that subheading is increased by
17
that amount or the sum of those amounts (as the case requires).
18
Tobacco duty rates
19
(2)
If, on one or more tobacco indexation days, a tobacco duty rate in the
20
rate column of a subheading in Schedule 3 to the Customs Tariff Act
21
1995 was increased by an amount in accordance with section 19AB of
22
that Act, then, on the day this Schedule commences, a rate of duty set
23
out in the rate column of an item in the table in Schedule 8A to that Act
24
that relates to that subheading is increased by that amount or the sum of
25
those amounts (as the case requires).
26
Definitions
27
(3)
In this item:
28
alcohol duty rate has the meaning given by section 19AA of the
29
Customs Tariff Act 1995.
30
CPI indexation day means a day occurring:
31
(a) on or after the day the Bill for this Act was introduced into
32
the House of Representatives; and
33
Amendments Schedule 1
No. , 2018
Customs Tariff Amendment (Pacific Agreement on Closer Economic
Relations Plus Implementation) Bill 2018
15
(b) before the day on which this Schedule commences;
1
on which a rate of duty was replaced under section 19 of the Customs
2
Tariff Act 1995.
3
fuel duty rate has the meaning given by section 19AAC of the Customs
4
Tariff Act 1995.
5
tobacco duty rate has the meaning given by section 19AC of the
6
Customs Tariff Act 1995.
7
tobacco indexation day means a day occurring:
8
(a) on or after the day the Bill for this Act was introduced into
9
the House of Representatives; and
10
(b) before the day on which this Schedule commences;
11
on which a rate of duty was replaced under section 19AB of the
12
Customs Tariff Act 1995.
13