Customs Tariff Amendment (Malaysia‑Australia Free Trade Agreement Implementation) Act 2012
No. 173, 2012
An Act to amend the Customs Tariff Act 1995, and for related purposes
Contents
1............ Short title............................................................................................. 1
2............ Commencement................................................................................... 2
3............ Schedule(s)......................................................................................... 3
Schedule 1—Main amendments 4
Customs Tariff Act 1995 4
Schedule 2—Contingent amendments 16
Part 1—New Customs Tariff Schedule 4 has not commenced 16
Customs Tariff Act 1995 16
Part 2—New Customs Tariff Schedule 4 has commenced 17
Customs Tariff Act 1995 17
Customs Tariff Amendment (Malaysia-Australia Free Trade Agreement Implementation) Act 2012
No. 173, 2012
An Act to amend the Customs Tariff Act 1995, and for related purposes
[Assented to 4 December 2012]
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the Customs Tariff Amendment (Malaysia‑Australia Free Trade Agreement Implementation) Act 2012.
2 Commencement
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information
Column 1
Column 2
Column 3
Provision(s)
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.
4 December 2012
2. Schedule 1
At the same time as Schedule 1 to the Customs Amendment (Malaysia‑Australia Free Trade Agreement Implementation and Other Measures) Act 2012 commences.
1 January 2013
3. Schedule 2, Part 1
At the same time as Schedule 1 to the Customs Amendment (Malaysia‑Australia Free Trade Agreement Implementation and Other Measures) Act 2012 commences.
However, if Schedules 1 and 2 to the Customs Tariff Amendment (Schedule 4) Act 2012 commence at or before that time, the provision(s) do not commence at all.
1 January 2013
4. Schedule 2, Part 2
The later of:
(a) immediately after the commencement of the provision(s) covered by table item 2; and
(b) immediately after the commencement of Schedules 1 and 2 to the Customs Tariff Amendment (Schedule 4) Act 2012.
1 March 2013
(paragraph (b) applies)
Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.
(2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.
3 Schedule(s)
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 1—Main amendments
Customs Tariff Act 1995
1 Subsection 3(1) (at the end of the definition of rate column)
Add:
; or (g) the third column of the table in Schedule 9.
2 At the end of paragraph 11(1)(bd)
Add “or”.
3 After paragraph 11(1)(bd)
Insert:
(be) the third column of an item in the table in Schedule 9 that applies to goods;
4 At the end of paragraph 11(1)(h)
Add “or”.
5 After paragraph 11(1)(h)
Insert:
(i) the third column of that item in the table in Schedule 9;
6 At the end of paragraph 11(2)(bd)
Add “or”.
7 After paragraph 11(2)(bd)
Insert:
(be) the third column of an item in the table in Schedule 9 that applies to goods;
8 After section 13E
Insert:
13F When goods are Malaysian originating goods
For the purposes of this Act, goods are Malaysian originating goods if, and only if, they are Malaysian originating goods under Division 1H of Part VIII of the Customs Act 1901.
9 At the end of subparagraph 16(1)(a)(vi)
Add “and”.
10 After subparagraph 16(1)(a)(vi)
Insert:
(vii) are not Malaysian originating goods;
11 Subparagraph 16(1)(n)(ii)
Omit “Free.”, substitute “Free;”.
12 At the end of subsection 16(1)
Add:
(o) if the goods are Malaysian 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 9—by reference to the rate of duty set out in column 3 of that item; or
(ii) otherwise—Free.
13 At the end of subsection 18(1)
Add:
; or (f) under an item in the table in Schedule 9 that applies to the goods.
14 At the end of subparagraph 18(2)(a)(vi)
Add “and”.
15 After subparagraph 18(2)(a)(vi)
Insert:
(vii) are not Malaysian originating goods;
16 At the end of subsection 18(2)
Add:
; (o) if the goods are Malaysian originating goods:
(i) if a rate of duty that applies in relation to Malaysia is set out in the third column of that item—by reference to that rate of duty; or
(ii) otherwise—Free.
17 At the end of subparagraph 19(1)(e)(ii)
Add “and”.
18 After paragraph 19(1)(e)
Insert:
(f) the rate column of an item in the table in Schedule 9 that relates to a subheading in Schedule 3:
(i) that is specified in column 2 of that item in the table in Schedule 9; and
(ii) that appears in column 1 of the Table below, opposite that excise item;
19 Paragraphs 19A(1)(d) and (2)(d)
Omit “or 8”, substitute “, 8 or 9”.
20 At the end of the Act
Add:
Schedule 9—Malaysian originating goods
Note: See sections 15 and 16.
Malaysian originating goods
Column 1
Item
Column 2
Heading or subheading in Schedule 3
Column 3
Rate
1
2203.00.61
$38.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
2
2203.00.62
$44.37/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
$44.37/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
$7.61/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
$23.87/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
$31.24/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
$75.17/L of alcohol
8
2203.00.99
$75.17/L of alcohol
9
2204.10.23
$75.17/L of alcohol
10
2204.10.29
$75.17/L of alcohol
11
2204.10.83
$75.17/L of alcohol
12
2204.10.89
$75.17/L of alcohol
13
2204.21.30
$75.17/L of alcohol
14
2204.21.90
$75.17/L of alcohol
15
2204.29.30
$75.17/L of alcohol
16
2204.29.90
$75.17/L of alcohol
17
2205.10.30
$75.17/L of alcohol
18
2205.10.90
$75.17/L of alcohol
19
2205.90.30
$75.17/L of alcohol
20
2205.90.90
$75.17/L of alcohol
21
2206.00.13
$75.17/L of alcohol
22
2206.00.14
$75.17/L of alcohol
23
2206.00.21
$75.17/L of alcohol
24
2206.00.22
$75.17/L of alcohol
25
2206.00.23
$75.17/L of alcohol
26
2206.00.24
$75.17/L of alcohol
27
2206.00.52
$75.17/L of alcohol
28
2206.00.59
$75.17/L of alcohol
29
2206.00.62
$75.17/L of alcohol
30
2206.00.69
$75.17/L of alcohol
31
2206.00.74
$38.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
32
2206.00.75
$44.37/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
33
2206.00.78
$44.37/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
34
2206.00.82
$7.61/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
35
2206.00.83
$23.87/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
36
2206.00.89
$31.24/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
37
2206.00.92
$75.17/L of alcohol
38
2206.00.99
$75.17/L of alcohol
39
2207.10.00
$75.17/L of alcohol
40
2207.20.10
$0.38143/L
41
2208.20.10
$70.19/L of alcohol
42
2208.20.90
$75.17/L of alcohol
43
2208.30.00
$75.17/L of alcohol
44
2208.40.00
$75.17/L of alcohol
45
2208.50.00
$75.17/L of alcohol
46
2208.60.00
$75.17/L of alcohol
47
2208.70.00
$75.17/L of alcohol
48
2208.90.20
$75.17/L of alcohol
49
2208.90.90
$75.17/L of alcohol
50
2401.10.00
$436.13/kg
51
2401.20.00
$436.13/kg of tobacco content
52
2401.30.00
$436.13/kg of tobacco content
53
2402.10.20
$0.34889/stick
54
2402.10.80
$436.13/kg of tobacco content
55
2402.20.20
$0.34889/stick
56
2402.20.80
$436.13/kg of tobacco content
57
2403.11.00
$436.13/kg of tobacco content
58
2403.19.10
$0.34889/stick
59
2403.19.90
$436.13/kg of tobacco content
60
2403.91.00
$436.13/kg of tobacco content
61
2403.99.80
$436.13/kg of tobacco content
62
2707.10.00
$0.38143/L
63
2707.20.00
$0.38143/L
64
2707.30.00
$0.38143/L
65
2707.50.00
$0.38143/L
66
2709.00.90
$0.38143/L
67
2710.12.61
$0.08616/L
68
2710.12.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any) in the blend
69
2710.12.69
$0.38143/L
70
2710.12.70
$0.38143/L
71
2710.19.16
$0.38143/L
72
2710.19.22
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any) in the blend
73
2710.19.28
$0.38143/L
74
2710.19.40
$0.09536/L
75
2710.19.51
$0.38143/L
76
2710.19.52
$0.38143/L
77
2710.19.53
$0.38143/L
78
2710.19.70
$0.38143/L
79
2710.19.91
$0.05449/L
80
2710.19.92
$0.05449/kg
81
2710.20.00
$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.38143/L of other substances in the blend
82
2710.91.16
$0.38143/L
83
2710.91.22
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any) in the blend
84
2710.91.28
$0.38143/L
85
2710.91.40
$0.09536/L
86
2710.91.51
$0.38143/L
87
2710.91.52
$0.38143/L
88
2710.91.53
$0.38143/L
89
2710.91.61
$0.08616/L
90
2710.91.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any) in the blend
91
2710.91.69
$0.38143/L
92
2710.91.70
$0.38143/L
93
2710.91.80
$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.38143/L of other substances in the blend
94
2710.91.91
$0.05449/L
95
2710.91.92
$0.05449/kg
96
2710.99.16
$0.38143/L
97
2710.99.22
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any) in the blend
98
2710.99.28
$0.38143/L
99
2710.99.40
$0.09536/L
100
2710.99.51
$0.38143/L
101
2710.99.52
$0.38143/L
102
2710.99.53
$0.38143/L
103
2710.99.61
$0.08616/L
104
2710.99.62
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any) in the blend
105
2710.99.69
$0.38143/L
106
2710.99.70
$0.38143/L
107
2710.99.80
$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.38143/L of other substances in the blend
108
2710.99.91
$0.05449/L
109
2710.99.92
$0.05449/kg
110
2711.11.00
$0.1045/kg
From 1 July 2013: $0.1567/kg
From 1 July 2014: $0.209/kg
From 1 July 2015: $0.2613/kg
111
2711.12.10
$0.05/L
From 1 July 2013: $0.075/L
From 1 July 2014: $0.10/L
From 1 July 2015: $0.125/L
112
2711.13.10
$0.05/L
From 1 July 2013: $0.075/L
From 1 July 2014: $0.10/L
From 1 July 2015: $0.125/L
113
2711.21.10
$0.1045/kg
From 1 July 2013: $0.1567/kg
From 1 July 2014: $0.209/kg
From 1 July 2015: $0.2613/kg
114
2902.20.00
$0.38143/L
115
2902.30.00
$0.38143/L
116
2902.41.00
$0.38143/L
117
2902.42.00
$0.38143/L
118
2902.43.00
$0.38143/L
119
2902.44.00
$0.38143/L
120
3403.11.10
$0.05449/kg
121
3403.11.90
$0.05449/L
122
3403.19.10
$0.05449/kg
123
3403.19.90
$0.05449/L
124
3403.91.10
$0.05449/kg
125
3403.91.90
$0.05449/L
126
3403.99.10
$0.05449/kg
127
3403.99.90
$0.05449/L
128
3811.21.10
$0.05449/kg
129
3811.21.90
$0.05449/L
130
3817.00.10
$0.38143/L
131
3819.00.00
$0.05449/L
132
3824.90.50
$0.38143/L of gasoline
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any) in the blend
133
3824.90.60
$0.38143/L of diesel
plus
$0.38143/L of ethanol
plus
$0.38143/L of other substances (if any) in the blend
134
3826.00.10
$0.38143/L
135
3826.00.20
$0.38143/L of biodiesel
plus
$0.38143/L of ethanol (if any)
plus
$0.38143/L of other substances in the blend
21 User’s guide
Omit “and the rate of duty for ASEAN‑Australia‑New Zealand (AANZ) originating goods is determined under Schedule 8”, substitute “, the rate of duty for ASEAN‑Australia‑New Zealand (AANZ) originating goods is determined under Schedule 8 and the rate of duty for Malaysian originating goods is determined under Schedule 9”.
22 User’s guide
Omit “or 8”, substitute “, 8 or 9”.
23 User’s guide
Omit “and 8”, substitute “, 8 and 9”.
24 User’s guide
Omit “8 Schedules”, substitute “9 Schedules”.
25 At the end of the User’s guide
Add:
Schedule 9 sets out the rate of duty for Malaysian originating goods.
26 Application provision
The amendments made by items 1 to 16 and 20 apply in relation to:
(a) goods imported into Australia on or after the commencement of those items; and
(b) goods imported into Australia before the commencement of those items, where the time for working out the rate of import duty on the goods had not occurred before the commencement of those items.
27 Transitional provision—indexation
(1) If:
(a) on the relevant indexation day, a rate of duty set out in the rate column of a subheading in Schedule 3 to the Customs Tariff Act 1995 was increased by an amount in accordance with section 19 of that Act; and
(b) this Schedule commences after the relevant indexation day;
then, on the day this Schedule commences, the rate of duty set out in the rate column of an item in the table in Schedule 9 to that Act that relates to that subheading is increased by the same amount.
(2) In this item:
relevant indexation day means:
(a) 1 February 2013; or
(b) if, in relation to the 6‑month period starting on 1 February 2013, subsection 6A(6) of the Excise Tariff Act 1921 had the effect of substituting a rate of duty under that Act on a day later than 1 February 2013—that later day.
Schedule 2—Contingent amendments
Part 1—New Customs Tariff Schedule 4 has not commenced
Customs Tariff Act 1995
1 Schedule 4 (item 17A, column 3)
After “AANZ”, insert “/MY”.
2 Schedule 4 (item 34, column 3)
After “AANZ”, insert “/MY”.
3 Schedule 4 (item 50(1A), column 3)
After “AANZ”, insert “/MY”.
4 Schedule 4 (item 50(2)(b), column 3)
After “AANZ”, insert “/MY”.
5 Schedule 4 (item 70, column 3)
After “AANZ”, insert “/MY”.
6 Schedule 4 (item 72B, at the end of the last rate of duty in column 3)
Add:
MY:5%
7 Application provision
The amendments made by this Part apply in relation to:
(a) goods imported into Australia on or after the commencement of this Part; and
(b) goods imported into Australia before the commencement of this Part, where the time for working out the rate of import duty on the goods had not occurred before the commencement of this Part.
Part 2—New Customs Tariff Schedule 4 has commenced
Customs Tariff Act 1995
8 Schedule 4 (table item 17A, column headed “Rate of duty”)
After “AANZ”, insert “/MY”.
9 Schedule 4 (table item 22, column headed “Rate of duty”)
After “AANZ” (wherever occurring), insert “/MY”.
10 Schedule 4 (table item 45, column headed “Rate of duty”)
After “AANZ”, insert “/MY”.
11 Schedule 4 (table item 50, column headed “Rate of duty”)
After “AANZ” (wherever occurring), insert “/MY”.
12 Schedule 4 (table item 53, at the end of the column headed “Rate of duty”)
Add:
MY:5%
13 Application provision
The amendments made by this Part apply in relation to:
(a) goods imported into Australia on or after the commencement of this Part; and
(b) goods imported into Australia before the commencement of this Part, where the time for working out the rate of import duty on the goods had not occurred before the commencement of this Part.
[Minister’s second reading speech made in—
House of Representatives on 1 November 2012
Senate on 28 November 2012]
(200/12)
