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2010-2011-2012
THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA
HOUSE OF REPRESENTATIVES
CUSTOMS TARIFF AMENDMENT (MALAYSIA-AUSTRALIA
FREE TRADE AGREEMENT IMPLEMENTATION) BILL 2012
EXPLANATORY MEMORANDUM
(Circulated by authority of the Minister for Home Affairs
the Honourable Jason Clare MP)
CUSTOMS TARIFF AMENDMENT (MALAYSIA-AUSTRALIA FREE TRADE AGREEMENT
IMPLEMENTATION) BILL 2012
OUTLINE
The purpose of the Customs Tariff Amendment (Malaysia-Australia Free Trade Agreement
Implementation) Bill 2012 (the Tariff Bill) is to amend the Customs Tariff Act 1995 (the
Customs Tariff) to implement the Malaysia-Australia Free Trade Agreement (the Agreement)
by:
· providing free rates of customs duty for goods that are Malaysian originating goods in
accordance with new Division 1H of Part VIII of the Customs Act 1901 (the Customs
Act). New Division 1H is proposed to be inserted in the Customs Act by the Customs
Amendment (Malaysia-Australia Free Trade Agreement Implementation and Other
Measures) Bill 2012 (the Customs Bill);
· amending Schedule 4 to the Customs Tariff Act to maintain customs duty rates for
certain Malaysian originating goods in accordance with the applicable concessional item;
and
· creating a new Schedule 9 in the Customs Tariff to accommodate excise equivalent
rates of duty.
Complementary amendments will also be made to the Customs Act by the Customs Bill to
give effect to the Agreement.
FINANCIAL IMPACT STATEMENT
The Agreement is estimated to reduce tariff revenue by $80 million over the forward
estimates.
REGULATION IMPACT STATEMENT
A Regulation Impact Statement covering the tariff amendments is contained in the
Explanatory Memorandum for the Customs Amendment (Malaysia-Australia Free Trade
Agreement Implementation and Other Measures) Bill 2012.
Customs Tariff Amendment (Malaysia-Australia Free Trade Agreement Implementation) Bill 2012
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STATEMENT OF COMPATIBILITY WITH HUMAN RIGHTS
Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act 2011
CUSTOMS TARIFF AMENDMENT (AUSTRALIA-MALAYSIA FREE TRADE AGREEMENT
IMPLEMENTATION) BILL 2012
This Bill is compatible with the human rights and freedoms recognised or declared in the
international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny)
Act 2011.
OVERVIEW OF THE BILL
The Bill amends the Customs Tariff by:
· providing free rates of customs duty for goods that are Malaysian originating
goods in accordance with new Division 1H of Part VIII of the Customs Act;
· amending Schedule 4 to the Customs Tariff to maintain customs duty rates for
certain Malaysian originating goods in accordance with the applicable
concessional item;
· inserting a new Schedule 9 in the Customs Tariff to maintain excise equivalent
rates of duty on certain alcohol, tobacco and petroleum products. These rates
are equivalent to the rates of excise duty payable when locally manufactured.
HUMAN RIGHTS IMPLICATIONS
This legislative instrument does not engage, impact on, or limit in any way, the human rights
and freedoms recognised or declared in the international instruments listed in the definition
of human rights at section 3 of the Human Rights (Parliamentary Scrutiny) Act 2011.
CONCLUSION
This Bill is compatible with human rights.
Minister for Home Affairs, the Honourable Jason Clare MP
Customs Tariff Amendment (Malaysia-Australia Free Trade Agreement Implementation) Bill 2012
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CUSTOMS TARIFF AMENDMENT (MALAYSIA-AUSTRALIA FREE TRADE AGREEMENT
IMPLEMENTATION) BILL 2012
NOTES ON CLAUSES
Clause 1 - Short Title
1. This clause provides for the Tariff Bill, when enacted, to be cited as the Customs Tariff
Amendment (Malaysia-Australia Free Trade Agreement Implementation) Act 2012.
Clause 2 - Commencement
2. Subclause (1) provides that each provision of this Act specified in column 1 of the table in
that subclause commences, or is taken to have commenced, on the day or at the time
specified in column 2 of the table. This subclause also provides that any other statement in
column 2 of the table has effect according to its terms.
3. Item 1 of the table in this clause provides that sections 1 to 3 and anything in the Act not
covered elsewhere in the table will commence on the day on which the Act receives the
Royal Assent.
4. Item 2 of the table provides that Schedule 1 of the Tariff Bill will commence at the same time
as Schedule 1 to the Customs Amendment (Malaysia-Australia Free Trade Agreement
Implementation and Other Measures) Act 2012 commences.
5. Item 3 of the table provides that Schedule 2 Part 1 will commence at the same time as
Schedule 1 to the Customs Bill. However, Schedule 2 Part 1 will not commence at all if
Schedules 1 and 2 to the Customs Tariff Amendment (Schedule 4) Act 2012 commence at
for before that time.
6. Item 4 of the table provides that Schedule 2 Part 2 of the Tariff Bill will commence on the
later of:
(a) immediately after the commencement of the provisions covered by table item 2; and
(b) immediately after the commencement of the Customs Tariff Amendment (Schedule 4)
Act 2012.
Customs Tariff Amendment (Malaysia-Australia Free Trade Agreement Implementation) Bill 2012
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Clause 3 - Schedule(s)
7. This clause is the formal enabling provision for the Schedules to the Tariff Bill, providing that
each Act specified in a Schedule is amended or repealed in accordance with the applicable
items in the Schedule. In the Tariff Bill, the Customs Tariff Act 1995 is being amended.
8. Clause 3 also provides that any other items of the Schedule have effect according to their
terms. This is a standard enabling clause for transitional, savings and application items in
amending legislation.
Customs Tariff Amendment (Malaysia-Australia Free Trade Agreement Implementation) Bill 2012
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SCHEDULE 1 - MAIN AMENDMENTS
Amendments to the Customs Tariff Act 1995
Introductory comments
9. On entry into force of the Agreement, the Tariff Bill will amend the Customs Tariff to provide
free rates of customs duty for Malaysian originating goods, as set out in the Schedule to the
Agreement.
10. Under the Agreement, rates of customs duty for Malaysian originating goods will be
eliminated on entry into force of the Agreement. Certain alcohol, tobacco and petroleum
products will continue to be subject to rates of customs duty that are equivalent to the rates
of excise duty payable on such goods when locally manufactured, which is permitted under
the Agreement.
11. Rates of customs duty applicable to Malaysian originating goods that are alcohol, tobacco
and petroleum products will be set out, as required, in a new Schedule 9 to the Customs
Tariff. If a rate of duty is not specified in Schedule 9 or any other Schedules for Malaysian
originating goods, then the rate of duty of Free applies.
12. The rules for determining whether goods are Malaysian originating goods will be set out in
new Division 1H of the Customs Act.
13. The Agreement is expected to enter into force for Australia on 1 January 2013. Under the
provisions of the Customs Bill, the Minister for Home Affairs is required to publish a Notice in
the Commonwealth Gazette advising when the Agreement enters into force for Australia.
14. Malaysia is currently listed as a Developing Country under Division 1 of Part 4 of Schedule 1
of the Customs Tariff. Goods imported from Malaysia are therefore subject to DCS rates of
duty. Certain rubber goods from Malaysia are covered by the Malaysia-Australia Trade
Agreement. Malaysian goods are also accorded AANZ rates of duty under the ASEAN-
Australia-New Zealand Free Trade Agreement. When implemented, the Tariff Bill will not
affect the existing preferential status for Malaysia.
15. Amendments will be made to the Customs Tariff to include references to the new
Schedule 9, to Malaysian originating goods, and to specify duty rates in Schedule 4
(Schedule of Concessional Rates) for Malaysian originating goods. Sections 16 and 18 of
the Customs Tariff will also be amended to provide rules for determining customs duty for
Malaysian originating goods.
Customs Tariff Amendment (Malaysia-Australia Free Trade Agreement Implementation) Bill 2012
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Item 1 Subsection 3(1) (at the end of the definition of rate column)
16. Item 1 amends the definition of rate column in subsection 3(1) of the Customs Tariff to
include a reference to the third column of the table in new Schedule 9. Schedule 9 of the
Customs Tariff will be used to specify rates of duty, including phasing rates, for Malaysian
originating goods that are alcohol, tobacco and petroleum products, as required.
Items 2 and 3 After paragraph 11(1)(bd)
17. Items 2 and 3 add new paragraph (1)(be) to section 11 to include a reference to a rate of
duty set out in the third column of an item in the table in new Schedule 9 of the Customs
Tariff that applies to the goods. Section 11 sets out the rules for determining when a
phasing rate of duty takes effect.
Items 4 and 5 After paragraph 11(1)(h)
18. Items 4 and 5 add new paragraph (1)(i) to section 11 to include a reference to a specified
date set out in the third column of an item in the table in new Schedule 9 of the Customs
Tariff that applies to Malaysian originating goods.
Items 6 and 7 After paragraph 11(2)(bd)
19. Items 6 and 7 add new paragraph (2)(be) to section 11 to include a reference to a rate of
duty set out in the third column of an item in the table in new Schedule 9 of the Customs
Tariff that applies to Malaysian originating goods.
20. The amendments provided by items 2 to 7 allow phasing rates of duty to be inserted in
Schedule 9.
Item 8 After section 13E
21. Item 8 amends the Customs Tariff by inserting a new section 13F. The new section
provides that, for the purposes of the Customs Tariff, goods are Malaysian originating goods
if, and only if, they are Malaysian originating goods under new Division 1H of Part VIII of the
Customs Act. New Division 1H of Part VIII of the Customs Act sets out the rules for
determining whether goods are Malaysian originating goods.
22. Amendments to sections 16 and 18 of the Customs Tariff (items 9 to 16 refers) insert new
provisions to determine the rate of customs duty that applies to goods that are Malaysian
originating goods. The purpose of new section 13F is to ensure that those rates will only
apply to goods that satisfy the new rules set out in new Division 1H of the Customs Act.
Customs Tariff Amendment (Malaysia-Australia Free Trade Agreement Implementation) Bill 2012
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Items 9 and 10 After subparagraph 16(1)(a)(vi)
23. Items 9 and 10 amend the Customs Tariff by inserting new subparagraph 16(1)(a)(vii).
Section 16 of the Customs Tariff sets out how customs duty is calculated, including for
goods that are the produce or manufacture of particular countries and classes of countries
for preference purposes. Paragraph 16(1)(a) provides that if the goods are not the produce
or manufacture of a preference country or a country to which a free trade agreement
applies, the duty must be worked out by reference to the general rate set out in the third
column of the tariff classification in Schedule 3 under which the goods are classified.
24. New subparagraph 16(1)(a)(vii) ensures that the general rate of duty set out in Schedule 3
does not apply to Malaysian originating goods.
Items 11 and 12 At the end of subsection 16(1)
25. Items 11 and 12 insert new paragraph 16(1)(o) into the Customs Tariff. This paragraph
provides that a free rate of customs duty is payable on goods that are Malaysian originating
goods unless 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 new Schedule 9. If the goods are so
classified, the duty on those goods will be worked out by reference to the rate of duty set out
in column 3 of the relevant item in Schedule 9.
Item 13 At the end of subsection 18(1)
26. Section 18 of the Customs Tariff sets out how customs duty is calculated in those
circumstances where a concessional rate of customs duty under an item in Schedule 4 of
the Customs Tariff is provided for certain goods. In particular, subsection 18(1) provides
that a concessional rate of customs duty can be used only where the rate of customs duty is
less than that which would otherwise be payable under Schedules 3, 5, 6, 7 or 8.
27. Item 13 amends subsection 18(1) to add a new paragraph (1)(f). This amendment provides
that a concessional item in Schedule 4 only applies to goods if the duty is lower than the
duty payable under Schedule 9. This provision is consistent with the same provision for
other schedules of the Customs Tariff, for example Schedule 7, Chilean originating goods.
Customs Tariff Amendment (Malaysia-Australia Free Trade Agreement Implementation) Bill 2012
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Items 14 and 15 After subparagraph 18(2)(a)(vi)
28. Items 14 and 15 amend the Customs Tariff by inserting a new subparagraph 18(2)(a)(vii).
Schedule 4 of the Customs Tariff lists approximately 100 items where a concessional rate
of customs duty is provided for particular goods. Section 18 of the Customs Tariff sets out
how customs duty is calculated for such goods, in particular for goods that are the produce
or manufacture of particular countries and classes of countries for preference purposes.
Paragraph 18(2)(a) provides that if the goods are not the produce or manufacture of a
preference country or a country to which a free trade agreement applies, the duty must be
worked out by reference to the general rate set out in the third column of an item in
Schedule 4 that applies to the goods.
29. New subparagraph 18(2)(a)(vii) ensures that the general rate of duty set out in Schedule 4
does not apply to Malaysian originating goods.
Item 16 At the end of subsection 18(2)
30. Item 16 inserts new paragraph 18(2)(o) into the Customs Tariff to set out how customs
duty is calculated for goods that are Malaysian originating goods and that are subject to a
concessional item in Schedule 4. This paragraph provides that if the goods are Malaysian
originating goods and "MY" is specified in the third column of an item in Schedule 4, the
amount of duty is calculated by reference to that rate of duty. If there is no such rate, the
rate is Free.
Items 17 and 18 After paragraph 19(1)(e)
31. Section 6A of the Excise Tariff Act 1921 (the Excise Tariff) provides for the automatic
indexation of certain excise rates of duty in line with movements in the Consumer Price
Index (CPI), in February and August of each year. The goods to which automatic
indexation applies are certain alcohol and tobacco products.
32. Section 19 of the Customs Tariff provides for the same indexation to be made to customs
rates of duty for equivalent imported goods. For this purpose, section 19 contains a table
that pairs customs tariff subheadings with the corresponding excise tariff items.
33. Items 17 and 18 amend subsection 19(1) of the Customs Tariff by adding, in new
paragraph (f), a reference to the rate column in new Schedule 9 of the Customs Tariff to
enable the indexation provisions to apply to the rates of customs duty for those alcohol
and tobacco products that are Malaysian originating goods.
Customs Tariff Amendment (Malaysia-Australia Free Trade Agreement Implementation) Bill 2012
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Item 19 Paragraphs 19A(1)(d) and (2)(d)
34. Item 19 adds Schedule 9 to paragraphs 19A(1)(d) and (2)(d).
35. Section 19A in the Customs Tariff provides future carbon price adjustments for aviation
fuels. Section 19A links duty rates for aviation fuels to the equivalent items in the Excise
Tariff and will automatically adjust those duty rates when duty rates change in that Act.
36. These amendment will ensure that future carbon price adjustment will apply to aviation
fuels imported as Malaysian originating goods.
Item 20 At the end of the Act
Schedule 9 - Malaysian originating goods
37. Item 20 inserts new Schedule 9 into the Customs Tariff.
38. Annex 1 (Schedule of Tariff Commitments Australia) of the Agreement provides that rates
of customs duty for Malaysian originating goods are to be Free from entry into force of the
Agreement.
39. Paragraph (f) of Article 1.2, the General Definitions, of Chapter 1 of the Agreement
provides that customs duty does not include duties that are equivalent to an internal tax
imposed on the same goods when domestically produced. Such goods include alcohol,
tobacco and petroleum products that are subject to customs duties at a rate that is
equivalent to the excise duty imposed under the Excise Tariff, on those goods when
domestically produced.
40. Items 110, 111, 112 and 113 in Schedule 9 of the Customs Tariff impose phasing rates of
customs duty on Malaysian originating goods as set out in the Customs Tariff Amendment
(Taxation of Alternative Fuels) Act 2011. Column 3 of the table in Schedule 9 sets out,
opposite the relevant headings and subheadings of Schedule 3, the timing of those
phasing rates and also the rates of customs duty that will apply to Malaysian originating
goods at each step of that phasing.
41. Section 16 of the Customs Tariff, as amended, provides that the rates of customs duty for
Malaysian originating goods are Free unless a rate of duty is specified for those goods in
Schedule 9. Therefore, it is necessary to specify the relevant headings and subheadings
for the above alcohol, tobacco and petroleum products in Schedule 9 and the appropriate
rate of customs duty.
42. Items 1 to 135 of Schedule 9 impose customs duty on the alcohol, tobacco and petroleum
products that are Malaysian originating goods, at a rate that is equivalent to the excise
duty imposed under the Excise Tariff, on the same goods when domestically produced.
Customs Tariff Amendment (Malaysia-Australia Free Trade Agreement Implementation) Bill 2012
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Items 21 to 25 User's Guide
43. These items omit and substitute text in the User's Guide to the Customs Tariff, as
required, to insert references to new Schedule 9.
Item 26 Application provision
44. This item provides that the amendments made by items 1 to 16 and 20 set out in
Schedule 1 of the Tariff Bill will apply to goods imported into Australia on or after the
commencement of item 26. (Items 17, 18 and 19 relate to the indexation provisions in
section 19 of the Customs Tariff and are not covered by the application provision -
comments under item 27 refer).
45. The commencement provisions of the Tariff Bill provide that item 26 will commence at the
same time as Schedule 1 to the Customs Bill; that is on the day that the Agreement enters
into force for Australia.
46. Item 26 also applies to goods that were imported before the above day but for which the
time for working out the rate of import duty on those goods had not occurred before that
day. For example, if the Agreement commences on 1 January 2013, item 26 provides that
amendments to the Customs Tariff shall apply to goods that were imported and
warehoused before 1 January 2013 but not entered into home consumption until on or
after 1 January 2013.
Item 27 Transitional provision - indexation
47. As noted, (refer comments under items 17 and 18), section 19 of the Customs Tariff
provides that customs rates of duty, for certain alcohol and tobacco products, are adjusted
automatically, twice yearly, in line with movements in the CPI. These adjustments occur in
February and August of each year.
48. The Tariff Bill has been drafted using rates of duty that include the CPI increase that
occurred on 1 August 2012, following the release of the June 2012 CPI figures. Should
the Agreement not enter into force for Australia before 1 February 2013, these rates of
duty may be superseded by increased duty rates, as a consequence of the February 2013
indexation. Without item 27, further legislative amendment would be required to include
the post-1 February 2013 duty rates in Schedule 9.
49. Item 27 is a transitional provision that provides for the circumstance if the February 2013
CPI increase occurs before the commencement of the Agreement; any increase in the
duty rates as a consequence of the CPI increase will apply automatically to the rates of
duty in the relevant items in Schedule 9.
50. Item 27 is in accordance with the terms of the Agreement and will serve to avoid the
requirement for further legislative amendments if the CPI increases on 1 February 2013.
Customs Tariff Amendment (Malaysia-Australia Free Trade Agreement Implementation) Bill 2012
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SCHEDULE 2 - CONTINGENT AMENDMENTS
Part 1 - New Customs Tariff Schedule 4 has not commenced
Amendments to the Customs Tariff Act 1995
Introductory comments
51. Schedule 4 of the Customs Tariff lists concessional items covering a range of goods and
user categories in respect of which concessional rates of import duty have been granted.
52. The Customs Tariff Amendment (Schedule 4) Act 2012 (the Schedule 4 Act) will
commence either by Proclamation or six months after the date the Act received the Royal
Assent (which occurred on 25 September 2012) whichever is the earliest.
53. The Schedule 4 Act will repeal the existing Schedule 4 of the Customs Tariff and replace it
with a new Schedule. The Schedule 4 Act will affect all the items in the present Schedule
4, including the re-numbering of the concessional items.
54. However, at the time the Customs Tariff Bill is introduced, the commencement dates of the
Schedule 4 Act and the Customs Tariff Amendment (Malaysia-Australia Free Trade
Agreement Implementation) Bill 2012 (the Customs Tariff Bill) are not certain.
Consequently, Schedule 2 to the Customs Tariff Bill contains contingent provisions provide
for the circumstances of either commencing first.
55. Should the Customs Tariff Bill commence first, it will provide the necessary amendments
to the existing Schedule 4 items. In this circumstance, Part 2 of Schedule 2 of the
Customs Tariff Bill provides equivalent amendments for the new Schedule 4, with that Part
commencing immediately after the commencement of the Schedule 4 Act.
56. Should the Schedule 4 Act commence before the Customs Tariff Bill, the Schedule 4 Act
will repeal and replace the existing Schedule 4. In this circumstance, the Customs Tariff
Bill will only amend the new Schedule 4 items.
57. Paragraph 18(2)(o) (item 16 of Schedule 1 refers) of the Customs Tariff provides that the
rate of customs duty for Malaysian originating goods subject to a concessional item in
Schedule 4 is Free, unless "MY" is specified in respect of a rate. Consequently, it is
necessary to specify rates of customs duty for Malaysian originating goods for those
concessional items where the rate of duty is not Free.
Item 1 Schedule 4 (item 17A, column 3)
58. Item 1 inserts "MY" into the duty rate in item 17A of existing Schedule 4 of the Customs
Tariff. Item 17A applies to goods exported from Australia and returned in an unaltered
condition. This amendment ensures that any outstanding Commonwealth taxes or
charges are payable on Malaysian originating goods.
Customs Tariff Amendment (Malaysia-Australia Free Trade Agreement Implementation) Bill 2012
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Item 2 Schedule 4 (item 34, column 3)
59. Item 2 adds "MY" to the duty rate of item 34 of existing Schedule 4 of the Customs Tariff.
Item 34 applies to goods imported in containers, being containers that will be exported
without being put to any other use. This amendment ensures excise equivalent duty for
Malaysian originating goods is paid.
Items 3 and 4 Schedule 4 (item 50, column 3)
60. Item 50 applies to goods subject to a Tariff Concession Order. In some circumstances,
this item may apply to goods that are subject to excise equivalent rates of duty.
61. The amendments in items 3 and 4 ensure these excise equivalent rates of duty will apply
to Malaysian originating goods.
Item 5 Schedule 4 (item 70, column 3)
62. Item 5 adds "MY" to item 70. This item applies to split consignments goods. The
amendment in item 5 ensures that the concession will apply to Malaysian originating
goods.
Item 6 Schedule 4 (item 72B, at the end of the last rate of duty in column 3)
63. Item 6 inserts "MY" into the rate column of item 72B of Schedule 4 of the Customs Tariff.
Item 72B applies to goods of heading 3819.00.00 (hydraulic fluids) that are exempt from
the Product Stewardship Oil Levy (PSOL). This amendment ensures that Malaysian
originating goods are eligible for PSOL exemption if they meet the terms of the item 72B.
Item 7 Application provision
64. This item provides that the amendments contained in Part 1 of Schedule 2 of the Tariff Bill
apply to goods imported into Australia on or after the commencement of this Part.
65. Item 7 also applies to goods that were imported before the above date but on which the
time for working out the rate of import duty on those goods had not occurred before that
date.
66. Item 3 of Clause 2 of the Tariff Bill provides the commencement provisions for Part 1 of
Schedule 2 of the Tariff Bill. The commencement provision provides that this Part will
commence at the same time as the Customs Amendment (Malaysia-Australia Free Trade
Agreement Implementation and Other Measures) Act 2012 commences.
67. However, if the Customs Tariff Amendment (Schedule 4) Act 2012 commences first, the
provisions in Part 1 of Schedule 2 do not commence at all.
Customs Tariff Amendment (Malaysia-Australia Free Trade Agreement Implementation) Bill 2012
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Part 2 - New Customs Tariff Schedule 4 has commenced
Items 8 to 12 (Table items, 17A, 22, 45, 50 and 53, column headed "Rate of duty")
68. Part 2 refers to the items of the new Schedule 4 of the Customs Tariff. This Part makes
equivalent amendments to the duty rates mentioned in Part 1 of Schedule 2 of the Tariff
Bill.
69. Items 8 to 12 insert "MY" in the duty rates of new Schedule 4 items 17A (returned
Australian goods), item 22 (goods in containers), item 45 (split consignment goods), item
50 (goods subject to a Tariff Concession Order) and item 53 (certain goods that are
exempt from the Product Stewardship Oil Levy) to specify rates for Malaysian originating
goods.
Item 13 Application provision
70. This item provides that the amendments contained in Part 2 of Schedule 2 of the Tariff Bill
apply to goods imported into Australia on or after the commencement of this Part.
71. Item 13 also applies to goods that were imported before the above date but on which the
time for working out the rate of import duty on those goods had not occurred before that
date.
72. Item 4 of Clause 2 of the Tariff Bill provides the commencement provisions for Part 2 of
Schedule 2 of the Tariff Bill. The commencement provision provides that this Part will
commence on the later of the commencement of the Customs Tariff Amendment
(Schedule 4) Act 2012 and the Customs Tariff Amendment (Malaysia-Australia Free Trade
Agreement Implementation and Other Measures) Act 2012.
Customs Tariff Amendment (Malaysia-Australia Free Trade Agreement Implementation) Bill 2012
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