Commonwealth Numbered Acts

CUSTOMS TARIFF AMENDMENT (ASEAN-AUSTRALIA-NEW ZEALAND FREE TRADE AGREEMENT IMPLEMENTATION) ACT 2009 (NO. 98, 2009) - SCHEDULE 1

Customs Tariff Act 1995

1  Subsection 3(1) (at the end of the definition of rate column )

Add:

                ; or (f)  the third column of the table in Schedule 8.

2  Subsection 9(1)

Omit "Schedule 3, 4, 5, 6 or 7", substitute "Schedule 3, 4, 5, 6, 7 or 8".

3  After paragraph 11(1)(bc)

Insert:

                or (bd)  the third column of an item in the table in Schedule 8 that applies to goods;

4  After paragraph 11(1)(g)

Insert:

                 or (h)  the third column of that item in the table in Schedule 8;

5  After paragraph 11(2)(bc)

Insert:

                or (bd)  the third column of an item in the table in Schedule 8 that applies to goods;

6  After section 13D

Insert:

13E   When goods are ASEAN‑Australia‑New Zealand (AANZ) originating goods

                   For the purposes of this Act, goods are AANZ originating goods if, and only if, they are AANZ originating goods under Division 1G of Part VIII of the Customs Act 1901 .

7  After subparagraph 16(1)(a)(v)

Insert:

                      and (vi)  are not AANZ originating goods;

8  Paragraph 16(1)(g) (note)

Repeal the note.

9  At the end of subsection 16(1)

Add:

                   ; (n)  if the goods are AANZ originating goods:

                              (i)  if 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 Schedule 8--by reference to the rate of duty set out in column 3 of that item; or

                             (ii)  otherwise--Free.

Note:       See also subsections (3) and (4).

10  Subsections 16(3) and (4)

Repeal the subsections, substitute:

AANZ originating goods

             (3)  If column 2 of an item in the table in Schedule 8 includes "(prescribed goods only)", subparagraph (1)(n)(i), insofar as it relates to that item, does not apply to the goods unless the goods are also prescribed by the regulations for the purposes of that item.

Note:          If column 2 of an item in the table in Schedule 8 includes "(prescribed goods only)" and the goods are not prescribed for the purposes of that item or any other item, the rate of duty in respect of the goods is Free.

             (4)  If:

                     (a)  the goods are AANZ originating goods; and

                     (b)  the goods are classified to a subheading in Schedule 3 that is specified in column 2 of any of items 341 to 365 in the table in Schedule 8;

then:

                     (c)  subparagraph (1)(n)(i) does not apply to the goods unless the goods are imported from a country specified in column 3 of the item concerned; and

                     (d)  if that subparagraph does apply--the rate of duty in relation to the goods is the rate set out in column 3 of the item concerned in relation to that country.

Least rate of duty

             (5)  If, apart from this subsection, more than one paragraph of subsection (1) would apply in relation to the goods, then the paragraph that does apply in relation to the goods is the paragraph in respect of which the least amount of duty would be payable in respect of the goods.

11  At the end of subsection 18(1)

Add:

               ; or (e)  under an item in the table in Schedule 8 that applies to the goods.

12  After subparagraph 18(2)(a)(v)

Insert:

                      and (vi)  are not AANZ originating goods;

13  Paragraph 18(2)(g) (note)

Repeal the note.

14  At the end of subsection 18(2)

Add:

                   ; (n)  if the goods are AANZ originating goods:

                              (i)  if "AANZ" is specified in relation to a rate of duty set out in the third column of that item--by reference to that rate of duty; or

                             (ii)  otherwise--Free.

15  Subsection 18(3)

Repeal the subsection, substitute:

Least rate of duty

             (3)  If, apart from this subsection, more than one paragraph of subsection (2) would apply in relation to the goods, then the paragraph that does apply in relation to the goods is the paragraph in respect of which the least amount of duty would be payable in respect of the goods.

16  After paragraph 19(1)(d)

Insert:

               and (e)  the rate column of an item in the table in Schedule 8 that relates to a subheading in Schedule 3:

                              (i)  that is specified in column 2 of that item in the table in Schedule 8; and

                             (ii)  that appears in column 1 of the Table below, opposite that excise item;

17  Schedule 4 (item 17A, column 3)

After "CL", insert "/AANZ".

18  Schedule 4 (item 20A, paragraph (c) of the description of goods in column 2)

Omit "or 7", substitute ", 7 or 8".

19  Schedule 4 (item 20A, column 3)

After "CL", insert "/AANZ".

20  Schedule 4 (item 20B, paragraph (d) of the description of goods in column 2)

Omit "or 7", substitute ", 7 or 8".

21  Schedule 4 (item 20B, column 3)

After "CL", insert "/AANZ".

22  Schedule 4 (item 34, column 3)

After "CL", insert "/AANZ".

23  Schedule 4 (item 41E, column 3)

After "CL", insert "/AANZ".

24  Schedule 4 (item 50(1A), column 3)

After "CL", insert "/AANZ".

25  Schedule 4 (item 50(2)(b), column 3)

After "CL", insert "/AANZ".

26  Schedule 4 (item 61, column 3)

After "CL", insert "/AANZ".

27  Schedule 4 (item 70, column 3)

After "CL", insert "/AANZ".

28  Schedule 4 (item 72B, at the end of the last rate of duty in column 3)

Add:

29  Schedule 4 (item 73, column 3)

After "CL", insert "/AANZ".

30  At the end of the Act

Add: