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This is a Bill, not an Act. For current law, see the Acts databases.


CUSTOMS TARIFF AMENDMENT BILL (NO. 4) 2000

1998-1999-2000

The Parliament of the
Commonwealth of Australia

HOUSE OF REPRESENTATIVES




Presented and read a first time









Customs Tariff Amendment Bill (No. 4) 2000

No. , 2000

(Justice and Customs)



A Bill for an Act to amend the Customs Tariff Act 1995, and for related purposes



ISBN: 0642 464103

Contents

Part 1—Amendments having effect on and from 1 July 2000 3

Part 2—Amendment having effect on and from 4 July 2000 5

Part 3—Amendment having effect on and from 14 August 2000 8

Part 4—Amendment having effect on and from 1 September 2000 12

A Bill for an Act to amend the Customs Tariff Act 1995, and for related purposes

The Parliament of Australia enacts:

1 Short title

This Act may be cited as the Customs Tariff Amendment Act (No. 4) 2000.

2 Commencement

(1) Subject to subsections (2), (3), (4) and (5), this Act commences on the day on which it receives the Royal Assent.

(2) The amendments of the Customs Tariff Act 1995 made by items 1 to 7 of Schedule 1 to this Act are taken to have commenced on 1 July 2000.

(3) The amendment of the Customs Tariff Act 1995 made by item 8 of Schedule 1 to this Act is taken to have commenced on 4 July 2000.

(4) The amendment of the Customs Tariff Act 1995 made by item 9 of Schedule 1 to this Act is taken to have commenced on 14 August 2000.

(5) The amendment of the Customs Tariff Act 1995 made by item 10 of Schedule 1 to this Act is taken to have commenced on 1 September 2000.

3 Schedule(s)

Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1Amendment 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%


 


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