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This is a Bill, not an Act. For current law, see the Acts databases.
2016-2017
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
Customs Tariff Amendment (Tobacco
Duty Harmonisation) Bill 2017
No. , 2017
(Immigration and Border Protection)
A Bill for an Act to amend the Customs Tariff Act
1995, and for related purposes
No. , 2017
Customs Tariff Amendment (Tobacco Duty Harmonisation) Bill 2017
i
Contents
1
Short title ........................................................................................... 1
2
Commencement ................................................................................. 1
3
Schedules ........................................................................................... 2
Schedule 1--Amendments
3
Customs Tariff Act 1995
3
No. , 2017
Customs Tariff Amendment (Tobacco Duty Harmonisation) Bill 2017
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 (Tobacco Duty
5
Harmonisation) Act 2017.
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 (Tobacco Duty Harmonisation) Bill 2017
No. , 2017
Commencement information
Column 1
Column 2
Column 3
Provisions
Commencement
Date/Details
1. The whole of
this Act
31 August 2017.
31 August 2017
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repealed as set out in the applicable items in the Schedule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. , 2017
Customs Tariff Amendment (Tobacco Duty Harmonisation) Bill 2017
3
Schedule 1--Amendments
1
2
Customs Tariff Act 1995
3
1 Subsection 19AB(2)
4
Repeal the subsection, substitute:
5
(2) The amount worked out under subsection (1) is to be rounded to 5
6
decimal places (rounding up if the sixth decimal place is 5 or
7
more).
8
2 Section 19AC (heading)
9
Repeal the heading, substitute:
10
19AC List of tobacco duty rates to be indexed under section 19AB
11
3 Section 19AC (table)
12
Repeal the table, substitute:
13
14
Tobacco duty rates
2402.10.20
2402.20.20
2403.19.10
4 After section 19AC
15
Insert:
16
19ACA Other tobacco duty rates
17
(1) For the purposes of:
18
(a) subheading 2401.10.00, 2401.20.00, 2401.30.00, 2402.10.80,
19
2402.20.80, 2403.11.00, 2403.19.90, 2403.91.00 or
20
2403.99.80 in Schedule 3; or
21
(b) an item in the table in Schedule 5, 6, 7, 8, 9, 10, 11 or 12 that
22
relates to a subheading mentioned in paragraph (a);
23
the applicable rate on a day is the amount worked out using the
24
formula:
25
Schedule 1 Amendments
4
Customs Tariff Amendment (Tobacco Duty Harmonisation) Bill 2017
No. , 2017
The first rate of duty under subheading 2402.20.20 in Schedule 3
on that day
The weight conversion factor on that day
1
(2) The weight conversion factor is:
2
(a) for a day on or after the first replacement day and before the
3
second replacement day--0.000775; or
4
(b) for a day on or after the second replacement day and before
5
the third replacement day--0.00075; or
6
(c) for a day on or after the third replacement day and before the
7
fourth replacement day--0.000725; or
8
(d) for a day on or after the fourth replacement day--0.0007.
9
Rounding
10
(3) The amount worked out under subsection (1) is to be rounded to 2
11
decimal places (rounding up if the third decimal place is 5 or
12
more).
13
Replacement days
14
(4) For the purposes of this section, the first replacement day is:
15
(a) 1 September 2017; or
16
(b) if, in relation to the indexation day that is 1 September 2017,
17
subsection 19AB(7) has the effect of replacing a rate of duty
18
on a later day--that later day.
19
(5) For the purposes of this section, the second replacement day is:
20
(a) 1 September 2018; or
21
(b) if, in relation to the indexation day that is 1 September 2018,
22
subsection 19AB(7) has the effect of replacing a rate of duty
23
on a later day--that later day.
24
(6) For the purposes of this section, the third replacement day is:
25
(a) 1 September 2019; or
26
(b) if, in relation to the indexation day that is 1 September 2019,
27
subsection 19AB(7) has the effect of replacing a rate of duty
28
on a later day--that later day.
29
(7) For the purposes of this section, the fourth replacement day is:
30
(a) 1 September 2020; or
31
Amendments Schedule 1
No. , 2017
Customs Tariff Amendment (Tobacco Duty Harmonisation) Bill 2017
5
(b) if, in relation to the indexation day that is 1 September 2020,
1
subsection 19AB(7) has the effect of replacing a rate of duty
2
on a later day--that later day.
3
Application of applicable rate
4
(8) If the applicable rate changes on a particular day, the changed rate
5
applies in relation to:
6
(a) goods imported into Australia on or after that day; and
7
(b) goods imported into Australia before that day, where the time
8
for working out the rate of import duty on the goods had not
9
occurred before that day.
10
Publication
11
(9) The Comptroller-General of Customs must, on or as soon as
12
practicable after the day a rate of duty is replaced under
13
section 19AB, publish a notice in the Gazette advertising:
14
(a) the rate of duty on that day under a subheading referred to in
15
paragraph (1)(a) or an item referred to in paragraph (1)(b);
16
and
17
(b) the goods to which that subheading or item applies.
18
5 Schedule 3 (subheading 2401.10.00, the rates of duty in
19
column 3)
20
Repeal the rates of duty, substitute:
21
Applicable rate (see
section 19ACA)/kg
NZ/PG/FI/DC/
LDC/SG:
Applicable rate (see
section 19ACA)/kg
6 Schedule 3 (subheading 2401.20.00, the rates of duty in
22
column 3)
23
Repeal the rates of duty, substitute:
24
Applicable rate (see
section 19ACA)/kg
of tobacco content
NZ/PG/FI/DC/
LDC/SG:
Schedule 1 Amendments
6
Customs Tariff Amendment (Tobacco Duty Harmonisation) Bill 2017
No. , 2017
Applicable rate (see
section 19ACA)/kg
of tobacco content
7 Schedule 3 (subheading 2401.30.00, the rates of duty in
1
column 3)
2
Repeal the rates of duty, substitute:
3
Applicable rate (see
section 19ACA)/kg
of tobacco content
NZ/PG/FI/DC/
LDC/SG:
Applicable rate (see
section 19ACA)/kg
of tobacco content
8 Schedule 3 (subheading 2402.10.80, the rates of duty in
4
column 3)
5
Repeal the rates of duty, substitute:
6
Applicable rate (see
section 19ACA)/kg
of tobacco content
NZ/PG/FI/DC/
LDC/SG:
Applicable rate (see
section 19ACA)/kg
of tobacco content
9 Schedule 3 (subheading 2402.20.80, the rates of duty in
7
column 3)
8
Repeal the rates of duty, substitute:
9
Applicable rate (see
section 19ACA)/kg
of tobacco content
NZ/PG/FI/DC/
LDC/SG:
Applicable rate (see
section 19ACA)/kg
of tobacco content
Amendments Schedule 1
No. , 2017
Customs Tariff Amendment (Tobacco Duty Harmonisation) Bill 2017
7
10 Schedule 3 (subheading 2403.11.00, the rates of duty in
1
column 3)
2
Repeal the rates of duty, substitute:
3
Applicable rate (see
section 19ACA)/kg
of tobacco content
NZ/PG/FI/DC/
LDC/SG:
Applicable rate (see
section 19ACA)/kg
of tobacco content
11 Schedule 3 (subheading 2403.19.90, the rates of duty in
4
column 3)
5
Repeal the rates of duty, substitute:
6
Applicable rate (see
section 19ACA)/kg
of tobacco content
NZ/PG/FI/DC/
LDC/SG:
Applicable rate (see
section 19ACA)/kg
of tobacco content
12 Schedule 3 (subheading 2403.91.00, the rates of duty in
7
column 3)
8
Repeal the rates of duty, substitute:
9
Applicable rate (see
section 19ACA)/kg
of tobacco content
NZ/PG/FI/DC/
LDC/SG:
Applicable rate (see
section 19ACA)/kg
of tobacco content
13 Schedule 3 (subheading 2403.99.80, the rates of duty in
10
column 3)
11
Repeal the rates of duty, substitute:
12
Applicable rate (see
Schedule 1 Amendments
8
Customs Tariff Amendment (Tobacco Duty Harmonisation) Bill 2017
No. , 2017
section 19ACA)/kg
of tobacco content
NZ/PG/FI/DC/
LDC/SG:
Applicable rate (see
section 19ACA)/kg
of tobacco content
14 Schedule 5 (cell at table item 43A, column 3)
1
Repeal the cell, substitute:
2
Applicable rate (see section 19ACA)/kg
15 Schedule 5 (cell at table item 44, column 3)
3
Repeal the cell, substitute:
4
Applicable rate (see section 19ACA)/kg
of tobacco content
16 Schedule 5 (cell at table item 45, column 3)
5
Repeal the cell, substitute:
6
Applicable rate (see section 19ACA)/kg
of tobacco content
17 Schedule 5 (cell at table item 47, column 3)
7
Repeal the cell, substitute:
8
Applicable rate (see section 19ACA)/kg
of tobacco content
18 Schedule 5 (cell at table item 49, column 3)
9
Repeal the cell, substitute:
10
Applicable rate (see section 19ACA)/kg
of tobacco content
19 Schedule 5 (cell at table item 50, column 3)
11
Repeal the cell, substitute:
12
Applicable rate (see section 19ACA)/kg
of tobacco content
20 Schedule 5 (cell at table item 51A, column 3)
13
Repeal the cell, substitute:
14
Amendments Schedule 1
No. , 2017
Customs Tariff Amendment (Tobacco Duty Harmonisation) Bill 2017
9
Applicable rate (see section 19ACA)/kg
of tobacco content
21 Schedule 5 (cell at table item 52, column 3)
1
Repeal the cell, substitute:
2
Applicable rate (see section 19ACA)/kg
of tobacco content
22 Schedule 5 (cell at table item 54, column 3)
3
Repeal the cell, substitute:
4
Applicable rate (see section 19ACA)/kg
of tobacco content
23 Schedule 6 (cell at table item 46A, column 3)
5
Repeal the cell, substitute:
6
Applicable rate (see section 19ACA)/kg
24 Schedule 6 (cell at table item 47, column 3)
7
Repeal the cell, substitute:
8
Applicable rate (see section 19ACA)/kg
of tobacco content
25 Schedule 6 (cell at table item 48, column 3)
9
Repeal the cell, substitute:
10
Applicable rate (see section 19ACA)/kg
of tobacco content
26 Schedule 6 (cell at table item 50, column 3)
11
Repeal the cell, substitute:
12
Applicable rate (see section 19ACA)/kg
of tobacco content
27 Schedule 6 (cell at table item 52, column 3)
13
Repeal the cell, substitute:
14
Applicable rate (see section 19ACA)/kg
of tobacco content
Schedule 1 Amendments
10
Customs Tariff Amendment (Tobacco Duty Harmonisation) Bill 2017
No. , 2017
28 Schedule 6 (cell at table item 53, column 3)
1
Repeal the cell, substitute:
2
Applicable rate (see section 19ACA)/kg
of tobacco content
29 Schedule 6 (cell at table item 54A, column 3)
3
Repeal the cell, substitute:
4
Applicable rate (see section 19ACA)/kg
of tobacco content
30 Schedule 6 (cell at table item 55, column 3)
5
Repeal the cell, substitute:
6
Applicable rate (see section 19ACA)/kg
of tobacco content
31 Schedule 6 (cell at table item 57, column 3)
7
Repeal the cell, substitute:
8
Applicable rate (see section 19ACA)/kg
of tobacco content
32 Schedule 7 (cell at table item 46, column 3)
9
Repeal the cell, substitute:
10
Applicable rate (see section 19ACA)/kg
33 Schedule 7 (cell at table item 47, column 3)
11
Repeal the cell, substitute:
12
Applicable rate (see section 19ACA)/kg
of tobacco content
34 Schedule 7 (cell at table item 48, column 3)
13
Repeal the cell, substitute:
14
Applicable rate (see section 19ACA)/kg
of tobacco content
35 Schedule 7 (cell at table item 50, column 3)
15
Repeal the cell, substitute:
16
Applicable rate (see section 19ACA)/kg
of tobacco content
Amendments Schedule 1
No. , 2017
Customs Tariff Amendment (Tobacco Duty Harmonisation) Bill 2017
11
36 Schedule 7 (cell at table item 52, column 3)
1
Repeal the cell, substitute:
2
Applicable rate (see section 19ACA)/kg
of tobacco content
37 Schedule 7 (cell at table item 53, column 3)
3
Repeal the cell, substitute:
4
Applicable rate (see section 19ACA)/kg
of tobacco content
38 Schedule 7 (cell at table item 54A, column 3)
5
Repeal the cell, substitute:
6
Applicable rate (see section 19ACA)/kg
of tobacco content
39 Schedule 7 (cell at table item 55, column 3)
7
Repeal the cell, substitute:
8
Applicable rate (see section 19ACA)/kg
of tobacco content
40 Schedule 7 (cell at table item 56, column 3)
9
Repeal the cell, substitute:
10
Applicable rate (see section 19ACA)/kg
of tobacco content
41 Schedule 8 (cell at table item 52, column 3)
11
Repeal the cell, substitute:
12
Applicable rate (see section 19ACA)/kg
42 Schedule 8 (cell at table item 53, column 3)
13
Repeal the cell, substitute:
14
Applicable rate (see section 19ACA)/kg
of tobacco content
43 Schedule 8 (cell at table item 54, column 3)
15
Repeal the cell, substitute:
16
Applicable rate (see section 19ACA)/kg
of tobacco content
Schedule 1 Amendments
12
Customs Tariff Amendment (Tobacco Duty Harmonisation) Bill 2017
No. , 2017
44 Schedule 8 (cell at table item 56, column 3)
1
Repeal the cell, substitute:
2
Applicable rate (see section 19ACA)/kg
of tobacco content
45 Schedule 8 (cell at table item 58, column 3)
3
Repeal the cell, substitute:
4
Applicable rate (see section 19ACA)/kg
of tobacco content
46 Schedule 8 (cell at table item 59, column 3)
5
Repeal the cell, substitute:
6
Applicable rate (see section 19ACA)/kg
of tobacco content
47 Schedule 8 (cell at table item 60A, column 3)
7
Repeal the cell, substitute:
8
Applicable rate (see section 19ACA)/kg
of tobacco content
48 Schedule 8 (cell at table item 61, column 3)
9
Repeal the cell, substitute:
10
Applicable rate (see section 19ACA)/kg
of tobacco content
49 Schedule 8 (cell at table item 62, column 3)
11
Repeal the cell, substitute:
12
Applicable rate (see section 19ACA)/kg
of tobacco content
50 Schedule 9 (cell at table item 50, column 3)
13
Repeal the cell, substitute:
14
Applicable rate (see section 19ACA)/kg
51 Schedule 9 (cell at table item 51, column 3)
15
Repeal the cell, substitute:
16
Applicable rate (see section 19ACA)/kg
of tobacco content
Amendments Schedule 1
No. , 2017
Customs Tariff Amendment (Tobacco Duty Harmonisation) Bill 2017
13
52 Schedule 9 (cell at table item 52, column 3)
1
Repeal the cell, substitute:
2
Applicable rate (see section 19ACA)/kg
of tobacco content
53 Schedule 9 (cell at table item 54, column 3)
3
Repeal the cell, substitute:
4
Applicable rate (see section 19ACA)/kg
of tobacco content
54 Schedule 9 (cell at table item 56, column 3)
5
Repeal the cell, substitute:
6
Applicable rate (see section 19ACA)/kg
of tobacco content
55 Schedule 9 (cell at table item 57, column 3)
7
Repeal the cell, substitute:
8
Applicable rate (see section 19ACA)/kg
of tobacco content
56 Schedule 9 (cell at table item 59, column 3)
9
Repeal the cell, substitute:
10
Applicable rate (see section 19ACA)/kg
of tobacco content
57 Schedule 9 (cell at table item 60, column 3)
11
Repeal the cell, substitute:
12
Applicable rate (see section 19ACA)/kg
of tobacco content
58 Schedule 9 (cell at table item 61, column 3)
13
Repeal the cell, substitute:
14
Applicable rate (see section 19ACA)/kg
of tobacco content
59 Schedule 10 (cell at table item 50, column 3)
15
Repeal the cell, substitute:
16
Applicable rate (see section 19ACA)/kg
Schedule 1 Amendments
14
Customs Tariff Amendment (Tobacco Duty Harmonisation) Bill 2017
No. , 2017
60 Schedule 10 (cell at table item 51, column 3)
1
Repeal the cell, substitute:
2
Applicable rate (see section 19ACA)/kg
of tobacco content
61 Schedule 10 (cell at table item 52, column 3)
3
Repeal the cell, substitute:
4
Applicable rate (see section 19ACA)/kg
of tobacco content
62 Schedule 10 (cell at table item 54, column 3)
5
Repeal the cell, substitute:
6
Applicable rate (see section 19ACA)/kg
of tobacco content
63 Schedule 10 (cell at table item 56, column 3)
7
Repeal the cell, substitute:
8
Applicable rate (see section 19ACA)/kg
of tobacco content
64 Schedule 10 (cell at table item 57, column 3)
9
Repeal the cell, substitute:
10
Applicable rate (see section 19ACA)/kg
of tobacco content
65 Schedule 10 (cell at table item 59, column 3)
11
Repeal the cell, substitute:
12
Applicable rate (see section 19ACA)/kg
of tobacco content
66 Schedule 10 (cell at table item 60, column 3)
13
Repeal the cell, substitute:
14
Applicable rate (see section 19ACA)/kg
of tobacco content
67 Schedule 10 (cell at table item 61, column 3)
15
Repeal the cell, substitute:
16
Applicable rate (see section 19ACA)/kg
Amendments Schedule 1
No. , 2017
Customs Tariff Amendment (Tobacco Duty Harmonisation) Bill 2017
15
of tobacco content
68 Schedule 11 (cell at table item 50, column 3)
1
Repeal the cell, substitute:
2
Applicable rate (see section 19ACA)/kg
69 Schedule 11 (cell at table item 51, column 3)
3
Repeal the cell, substitute:
4
Applicable rate (see section 19ACA)/kg
of tobacco content
70 Schedule 11 (cell at table item 52, column 3)
5
Repeal the cell, substitute:
6
Applicable rate (see section 19ACA)/kg
of tobacco content
71 Schedule 11 (cell at table item 54, column 3)
7
Repeal the cell, substitute:
8
Applicable rate (see section 19ACA)/kg
of tobacco content
72 Schedule 11 (cell at table item 56, column 3)
9
Repeal the cell, substitute:
10
Applicable rate (see section 19ACA)/kg
of tobacco content
73 Schedule 11 (cell at table item 57, column 3)
11
Repeal the cell, substitute:
12
Applicable rate (see section 19ACA)/kg
of tobacco content
74 Schedule 11 (cell at table item 59, column 3)
13
Repeal the cell, substitute:
14
Applicable rate (see section 19ACA)/kg
of tobacco content
75 Schedule 11 (cell at table item 60, column 3)
15
Repeal the cell, substitute:
16
Schedule 1 Amendments
16
Customs Tariff Amendment (Tobacco Duty Harmonisation) Bill 2017
No. , 2017
Applicable rate (see section 19ACA)/kg
of tobacco content
76 Schedule 11 (cell at table item 61, column 3)
1
Repeal the cell, substitute:
2
Applicable rate (see section 19ACA)/kg
of tobacco content
77 Schedule 12 (cell at table item 56, column 3)
3
Repeal the cell, substitute:
4
Applicable rate (see section 19ACA)/kg
78 Schedule 12 (cell at table item 57, column 3)
5
Repeal the cell, substitute:
6
Applicable rate (see section 19ACA)/kg
of tobacco content
79 Schedule 12 (cell at table item 58, column 3)
7
Repeal the cell, substitute:
8
Applicable rate (see section 19ACA)/kg
of tobacco content
80 Schedule 12 (cell at table item 60, column 3)
9
Repeal the cell, substitute:
10
Applicable rate (see section 19ACA)/kg
of tobacco content
81 Schedule 12 (cell at table item 62, column 3)
11
Repeal the cell, substitute:
12
Applicable rate (see section 19ACA)/kg
of tobacco content
82 Schedule 12 (cell at table item 63, column 3)
13
Repeal the cell, substitute:
14
Applicable rate (see section 19ACA)/kg
of tobacco content
Amendments Schedule 1
No. , 2017
Customs Tariff Amendment (Tobacco Duty Harmonisation) Bill 2017
17
83 Schedule 12 (cell at table item 65, column 3)
1
Repeal the cell, substitute:
2
Applicable rate (see section 19ACA)/kg
of tobacco content
84 Schedule 12 (cell at table item 66, column 3)
3
Repeal the cell, substitute:
4
Applicable rate (see section 19ACA)/kg
of tobacco content
85 Schedule 12 (cell at table item 67, column 3)
5
Repeal the cell, substitute:
6
Applicable rate (see section 19ACA)/kg
of tobacco content
86 Application provision
7
(1)
The amendments made by items 4 to 85 apply in relation to:
8
(a) goods imported into Australia on or after the first
9
replacement day; and
10
(b) goods imported into Australia before the first replacement
11
day, where the time for working out the rate of import duty
12
on the goods had not occurred before that day.
13
(2)
For the purposes of this item, first replacement day has the same
14
meaning as in section 19ACA of the Customs Tariff Act 1995 as
15
amended by this Act.
16