CUSTOMS TARIFF AMENDMENT ACT 1982 No. 30, 1982
CUSTOMS TARIFF AMENDMENT ACT 1982 No. 30 of 1982 - LONG TITLE
An Act to amend the Customs Tariff Act 1966 CUSTOMS TARIFF AMENDMENT ACT 1982 No. 30 of 1982 - SECT 1 Short title, &c.
(Assented to 19 May 1982) 1. (1) This Act may be cited as the Customs Tariff Amendment Act 1982. (2) The Customs Tariff Act 1966*1* is in this Act referred to as the Principal Act.
*1*No. 134, 1965, as amended. For previous amendments, see Nos. 27 and 34, 1966; Nos. 7, 17, 68, 69 and 70, 1967; Nos. 39 and 83, 1968; Nos. 8 and 32, 1969; Nos. 36 and 82, 1970; Nos. 38, 107 and 109, 1971; Nos. 4, 18, 63, 135 and 136, 1972; Nos. 147 and 170, 1973; No. 216, 1973 (as amended by No. 20, 1974); Nos. 117 and 118, 1974; Nos. 40 and 203, 1976; No. 73, 1977; Nos. 2, 47, 101 and 185, 1978; Nos. 80, 84, 174 and 175, 1979; Nos. 105 and 172, 1980; and No. 68, 1981. CUSTOMS TARIFF AMENDMENT ACT 1982 No. 30 of 1982 - SECT 2 Commencement
2. Except as otherwise provided, this Act shall be deemed to have come into operation on 1 January 1982. CUSTOMS TARIFF AMENDMENT ACT 1982 No. 30 of 1982 - SECT 3 "Free" rates, &c.
3. Section 9 of the Principal Act is amended - (a) by omitting paragraph (1) (b) and substituting the following paragraph: "(b) column 3 or column 4 in Part I, or column 4,5,6,7,8 or9 in Part II, of Schedule 2; or"; and (b) by omitting paragraph (2) (b) and substituting the following paragraph: "(b) column 3 or column 4 in Part I, or column 4,5,6,7,8 or 9 in Part II, of Schedule 2;".
CUSTOMS TARIFF AMENDMENT ACT 1982 No. 30 of 1982 - SECT 4 Special rate of duty
4. Section 17AA of the Principal Act is amended by inserting in sub-section (3)"or 33C" after"33A".
CUSTOMS TARIFF AMENDMENT ACT 1982 No. 30 of 1982 - SECT 5
5. Section 17B of the Principal Act is repealed and the following section is substituted:
Substituted rates of duty "17B. (1) Where - (a) a reference to this section appears at the foot of the specification of a rate of duty (in this sub-section referred to as the 'relevant specification') in column 3 or 4 of an item, or of an item division, in Part II of Schedule 1; and (b) by virtue of the relevant specification, the rate of duty applicable to goods to which that item or item division, as the case may be, applies would, but for this sub-section, be the rate of duty (in this sub-section referred to as the 'applicable rate of duty') specified in column 3 or 4, as the case may be, of an item division specified in column 1 of Part VI of that Schedule, then, for the purposes of the application of the relevant specification, there shall be deemed to be substituted for the applicable rate of duty the rate of duty specified in column 4 of the item in Part II of Schedule 2 that is specified in column 2 of Part VI of Schedule 1 opposite to the reference in column 1 of that Part to that last-mentioned item division. "(2) Where - (a) a reference to this section appears at the foot of the specification of a rate of duty (in this sub-section referred to as the 'relevant specification') in column 4 of an item in any of the following Parts: (i) Part I of Schedule 5; (ii) Part V of Schedule 1; (iii) Part III of Schedule 1; (iv) Part IX of Schedule 5; and (b) by virtue of the relevant specification, the rate of duty applicable to goods to which that item applies would, but for this sub-section, be the rate of duty (in this sub-section referred to as the 'applicable rate of duty') specified in column 4 of another item in the same Part; and (c) in column 2 of that other item there is specified an item division specified in column 1 of Part VI of Schedule 1, then, for the purposes of the application of the relevant specification, there shall be deemed to be substituted for the applicable rate of duty the rate of duty specified in the relevant column of the item in Part II of Schedule 2 that is specified in column 2 of Part VIof Schedule 1 opposite to the reference in column 1 of that Part to that item division. "(3) In this section - 'item division' means a sub-item of an item in Part II of Schedule 1, a paragraph of such a sub-item or a sub-paragraph of such a paragraph; 'relevant column', in relation to an item in Part II of Schedule 2, means - (a) where the relevant specification, within the meaning of sub-section (2), is in Part 1 of Schedule 5 - column 5; (b) where the relevant specification, within the meaning of sub-section (2), is in Part V of Schedule 1 - column 6; (c) where the relevant specification, within the meaning of
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sub-section (2), is in Part III of Schedule 1 - column 7; or (d) where the relevant specification, within the meaning of sub-section (2), is in Part IX of Schedule 5 - column 8.". CUSTOMS TARIFF AMENDMENT ACT 1982 No. 30 of 1982 - SECT 6
6. Sections 33A and 33B of the Principal Act are repealed and the following sections are substituted:
Special rates of duty "33A. (1) Subject to section 33B, where an item in Part I of Schedule 2 applies to goods and the amount of duty applicable to the goods under that item is less than the sum of the amount of duty ascertained in respect of the goods in accordance with Part II of this Act and the amount of any primage duty and the amount of any support duty that, but for this section, would be payable in respect of the goods, then, subject to this section - (a) the duty payable under Part II of this Act in respect of the goods is, in lieu of the amount that but for this section would be so payable, the amount of duty applicable to the goods under the item in Part I of Schedule 2 that applies to the goods or, if no duty is applicable to the goods under that item, no duty is payable in respect of the goods under Part II of this Act; and (b) no primage duty or support duty is payable in respect of the goods. "(2) If goods fall within two or more items in Part I of Schedule 2, the item in that Part that applies to the goods is the item under which the least amount of duty, or no duty, is applicable to the goods or, if there are two or more such items, such one of the last-mentioned items as the Comptroller directs.
"(3) For the purposes of sub-sections (1) and (2), the amount of duty applicable to goods under an item in Part I of Schedule 2 is - (a) in respect of an item other than item 21, where the goods are the produce or manufacture of New Zealand, Papua New Guinea or a country or place that is a developing country - an amount of duty ascertained by reference to the rate of duty set out in column 4 of Part I of Schedule 2 in that item; (b) in respect of item 21, where the goods are the produce or manufacture of Canada, New Zealand or Papua New Guinea - an amount of duty ascertained by reference to the rate of duty set out in column 4 of Part I of Schedule 2 in that item; or (c) in any other case - an amount of duty ascertained by reference to the rate of duty set out in column 3 of Part I of Schedule 2 in that item. Application of sub-section 33A(1) "33B. (1) Sub-section (1) of section 33A does not apply in respect of goods that are intended for the use of a person to whom item 5 or item 6 in Part I of Schedule 2 applies where any other goods of the same kind, or of a similar kind, that have been imported into Australia were, at the time when they were entered for home consumption, intended for the use of the person and the Minister, by instrument in writing, declares that, in his opinion, the reasonable requirements of the person have adequately been met by the other goods. "(2) Sub-section (1) of section 33A does not apply in respect of goods for the use of a person to whom item 5 or item 6 in Part I of Schedule 2 applies unless - (a) the person for whose use the goods are intended agrees that, if the goods are sold or otherwise disposed of in Australia or in an external territory within two years after the date of entry of the goods for home consumption, he will pay to the Commonwealth an amount equal to so much (if any) as the Minister determines of the duty that, but for that item, would have been payable in respect of the goods; and (b) where the person so entering into an agreement has previously entered into a similar agreement in relation to any other goods and has committed a breach of that last-mentioned agreement - the person complies with such conditions, if any, as the Minister, by instrument in writing, determines (which may include a condition that the person give security, satisfactory to the Minister, that he will comply with the first-mentioned agreement). "(3) Where the Minister is of opinion that a country does not grant in relation to Australia exemptions from duties of customs corresponding with the exemptions having effect in relation to that country by virtue of item 5 or item 6 in Part I of Schedule 2, he may, by instrument in writing published in the Gazette, direct that that item shall not apply in relation to that country except to such extent, if any, as is specified in the instrument.
Substituted rates of duty "33C. (1) Subject to sub-section (4), where an item in Part II of Schedule 2 applies to goods, the duty payable under Part II of this Act in respect of the goods is, in lieu of the amount that but for this section would be so payable, the amount of duty applicable to the goods under the item in Part II of Schedule 2 that applies to the goods or, if no duty is applicable to the goods under that item, no duty is payable in respect of the goods under Part II of this Act. "(2) An item in Part II of Schedule 2 applies to goods if - (a) the tariff classification in Part II of Schedule 1 that applies to the goods is specified in column 2 of that item; and (b) the goods are included in the class of goods specified in column 3 of that item.
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"(3) For the purposes of sub-section (1), the amount of duty applicable to goods under an item in Part II of Schedule 2 is - (a) where the goods are the produce or manufacture of a Forum Island Country - an amount of duty ascertained by reference to the rate of duty set out in column 9 of Part II of Schedule 2 in that item; (b) where the goods are the produce or manufacture of a Developing Country - an amount of duty ascertained by reference to the rate of duty set out in column 8 of Part II of Schedule 2 in that item; (c) where the goods are the produce or manufacture of New Zealand - an amount of duty ascertained by reference to the rate of duty set out in column 7 of Part II of Schedule 2 in that item; (d) where the goods are the produce or manufacture of Papua New Guinea - an amount of duty ascertained by reference to the rate of duty set out in column 6 of Part II of Schedule 2 in that item; (e) where the goods are the produce or manufacture of Canada - an amount of duty ascertained by reference to the rate of duty set out in column 5 of Part II of Schedule 2 in that item; or (f) in any other case - an amount of duty ascertained by reference to the rate of duty set out in column 4 of Part II of Schedule 2 in that item. "(4) This section does not apply in relation to goods to which section 33A applies.".
CUSTOMS TARIFF AMENDMENT ACT 1982 No. 30 of 1982 - SECT 7 Amendments having effect from 15 May 1981
7. (1) The Principal Act is amended as set out in Schedule 1.
(2) This section shall be deemed to have come into operation on 15 May 1981.
CUSTOMS TARIFF AMENDMENT ACT 1982 No. 30 of 1982 - SECT 8 Amendments having effect from 27 May 1981
8. (1) The Principal Act is amended as set out in Schedule 2.
(2) This section shall be deemed to have come into operation on 27 May 1981.
CUSTOMS TARIFF AMENDMENT ACT 1982 No. 30 of 1982 - SECT 9 Amendments having effect from 1 July 1981
9. (1) The Principal Act is amended as set out in Schedule 3.
(2) This section shall be deemed to have come into operation on 1 July 1981.
CUSTOMS TARIFF AMENDMENT ACT 1982 No. 30 of 1982 - SECT 10 Amendments having effect from 8 July 1981
10. (1) The Principal Act is amended as set out in Schedule 4.
(2) This section shall be deemed to have come into operation on 8 July 1981.
CUSTOMS TARIFF AMENDMENT ACT 1982 No. 30 of 1982 - SECT 11 Amendments having effect from 15 July 1981
11. (1) The Principal Act is amended as set out in Schedule 5.
(2) This section shall be deemed to have come into operation on 15 July 1981.
CUSTOMS TARIFF AMENDMENT ACT 1982 No. 30 of 1982 - SECT 12 Amendments having effect from 19 August 1981
12. (1) The Principal Act is amended as set out in Schedule 6.
(2) This section shall be deemed to have come into operation on 19 August 1981.
CUSTOMS TARIFF AMENDMENT ACT 1982 No. 30 of 1982 - SECT 13 Amendments having effect from 16 September 1981
13. (1) The Principal Act is amended as set out in Schedule 7.
(2) This section shall be deemed to have come into operation on 16 September 1981.
CUSTOMS TARIFF AMENDMENT ACT 1982 No. 30 of 1982 - SECT 14 Amendments having effect from 30 October 1981
14. (1) The Principal Act is amended as set out in Schedule 8.
(2) This section shall be deemed to have come into operation on 30 October 1981.
CUSTOMS TARIFF AMENDMENT ACT 1982 No. 30 of 1982 - SECT 15 Amendments having effect from 2 December 1981
15. (1) The Principal Act is amended as set out in Schedule 9.
(2) This section shall be deemed to have come into operation on 2 December 1981.
CUSTOMS TARIFF AMENDMENT ACT 1982 No. 30 of 1982 - SECT 16 Amendments having effect from 1 January 1982
16. The Principal Act is amended as set out in Schedule 10.
CUSTOMS TARIFF AMENDMENT ACT 1982 No. 30 of 1982 - SECT 17 Amendments having effect from 12 January 1982
17. (1) The Principal Act is amended as set out in Schedule 11.
(2) This section shall be deemed to have come into operation on 12 January 1982.
CUSTOMS TARIFF AMENDMENT ACT 1982 No. 30 of 1982 - SECT 18 Amendments having effect from 22 January 1982
18. (1) The Principal Act is amended as set out in Schedule 12.
(2) This section shall be deemed to have come into operation on 22 January 1982.
CUSTOMS TARIFF AMENDMENT ACT 1982 No. 30 of 1982 - SECT 19 Amendments having effect from 18 February 1982
19. (1) The Principal Act is amended as set out in Schedule 13.
(2) This section shall be deemed to have come into operation on 18 February 1982.
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CUSTOMS TARIFF AMENDMENT ACT 1982 No. 30 of 1982 - SCHEDULE 1
SCHEDULE 1 Section 7 AMENDMENTS OF THE PRINCIPAL ACT HAVING EFFECT FROM 15 MAY 1981 AMENDMENTS OF PART II OF SCHEDULE 1 1. After sub-item 32.12.1 insert the following sub-item: "32.12.2 - Of silicone . . . . . . . . . . . . . . . . . 10% 10%".2. Omit note 5 to Chapter 39, substitute the following note: "5. In paragraph 39.01.11, 39.01.12, 39.01.13, 39.01.14, 39.02.11, 39.02.12, 39.02.14, 39.02.16, 39.03.11, 39.03.12, 39.03.14 or 39.03.15 or sub-item 39.05.1 or 39.05.2, 'adhesives' means goods that consist of a mixture of two or more ingredients where the presence of more than one of those ingredients is essential to give adhesive properties to the goods.".3. Omit paragraph 39.01.13, substitute the following paragraph: "39.01.13 - - Goods of the silicone type, not being adhesives: 39.01.131 - - - Hydrolysates, as defined by by-law . . . . Free Free 39.01.139 - - - Other . . . . . . . . . . . . . . . . . . 10% 10%".4. Omit paragraph 39.01.41, substitute the following paragraph: "39.01.41 - - Of silicone . . . . . . . . . . . . . . . . Free Free". 5. Omit note 5 to Chapter 84, substitute the following note: "5. - (1) For the purposes of this Chapter, a machine that has one principal purpose and a subsidiary purpose of subsidiary purposes shall be treated as if its principal purpose were its sole purpose. (2) Subject to note 3 to this Division and note 2 to this Chapter, the following goods fall within item 84.59: (a) a machine that does not fall within any other item; (b) a stranding, twisting, cabling or other machine for making rope or cable from metal wire, textile yarn or any other material or a combination of materials; (c) a machine that has two or more purposes but that does not have one principal purpose.". AMENDMENT OF PART III OF SCHEDULE 1 Omit items 356 to 359 (inclusive). AMENDMENTS OF PART IX OF SCHEDULE 5 1. Omit items 318 to 320 (inclusive).2. Omit item 327. CUSTOMS TARIFF AMENDMENT ACT 1982 No. 30 of 1982 - SCHEDULE 2
SCHEDULE 2 Section 8 AMENDMENTS OF THE PRINCIPAL ACT HAVING EFFECT FROM 27 MAY 1981 AMENDMENTS OF PART II OF SCHEDULE 1 1. Omit paragraph 55.09.52, substitute the following paragraph: "55.09.52 - - Fabrics of a kind suitable for use as bed sheeting, pillow casing or bolster casing or for use in the making up of bed sheets, pillow cases or bolster cases, not being - (a) printed goods less than 132 centimetres in width; or (b) goods falling within a preceding paragraph of this sub-item: 55.09.521 - - - Fabrics having a raised nap Free Free on one or both sides, as prescribed by by-law 55.09.522 - - - As prescribed by by-law . . .Free Free 55.09.523 - - - Not printed and weighing less22.5% 22.5% than 119 grams per square metre, as prescribed by by-law 55.09.524 - - - Not printed and weighing not 41%, or, if 41%, or, if less than 119 grams per square lower, $0.23 lower, $0.23 metre, as prescribed by by-law per m2 per m2 55.09.525 - - - Not printed and weighing less22.5%, and $2 22.5%, and $2 than 119 grams per square metre per m2 per m2 55.09.526 - - - Not printed and weighing not 41%, and $2 41%, and $2
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less than 119 grams per square per m2; or, if per m2; or, if metre lower, $2.23 lower, $2.23 per m2 per m2 55.09.527 - - - Printed . . . . . . . . . . .$2 per m2 $2 per m2".2. Omit item 87.11, substitute the following item: "87.11 * Invalid carriages, whether or notTo and To and motorised or otherwise mechanicallyincluding 26 including 26 propelled May May 1982 - 30%; 1982 - 30%; From and From and including 27 including 27 May 1982 to May 1982 to and including and including 26 May 26 May 1983-25%; 1983-25%; From and From and including 27 including 27 May May 1983-20% 1983-20%".3. Omit sub-item 87.12.4, substitute the following sub-item: "87.12.4 - For goods of a kind falling To and To and within item 87.11 including 26 including 26 May May 1982-30%; 1982-30%; From and From and including 27 including 27 May 1982 to May 1982 to and including and including 26 May 26 May 1983-25%; 1983-25%; From and From and including 27 including 27 May May 1983-20% 1983-20%". AMENDMENTS OF PART III OF SCHEDULE 1 1. Omit items 605 to 607 (inclusive), substitute the following items: "605 55.09.525 Goods to which the tariff classification $2 per m2 specified in column 2 of this item applies 606 55.09.526 Goods to which the tariff classification $2 per m2 specified in column 2 of this item applies 607 55.09.527 Goods to which the tariff classification $2 per m2". specified in column 2 of this item applies 2. Omit items 1309 to 1310 (inclusive), substitute the following item: "1309 87.11 Goods to which the tariff classification 5%". specified in column 2 of this item applies 3. Omit items 1322 to 1324 (inclusive). AMENDMENT OF PART V OF SCHEDULE 1 Omit items 123 to 127 (inclusive), substitute the following items: "123 55.09.523 Goods to which the tariff classification 17.5% specified in column 2 of this item applies 124 55.09.524 Goods to which the tariff classification 31%, or, if lower, specified in column 2 of this item applies $0.21 per m2 125 55.09.525 Goods to which the tariff classification 17.5%, and $2 per m2 specified in column 2 of this item applies 126 55.09.526 Goods to which the tariff classification 31%, and $2 per m2; specified in column 2 of this item applies or, if lower, $2.21 per m2 127 55.09.527 Goods to which the tariff classification $2 per m2". specified in column 2 of this item applies AMENDMENT OF PART VI OF SCHEDULE 1 Omit - "Sub-paragraph 55.09.524 Sub-paragraph 55.09.522 Sub-paragraph 55.09.525 Sub-paragraph 55.09.523 Sub-paragraph 55.09.526 Sub-paragraph 55.09.521", substitute - "Sub-paragraph 55.09.525 Sub-paragraph 55.09.523 Sub-paragraph 55.09.526 Sub-paragraph 55.09.524 Sub-paragraph 55.09.527 Sub-paragraph 55.09.522". AMENDMENT OF PART VII OF SCHEDULE 1 Omit item 62, substitute the following item: "62 55.09.522 Goods to which the tariff classification specified in column 2 of this item applies".
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AMENDMENT OF PART II OF SCHEDULE 3 Omit - "87.11.1 AMENDMENTS OF PART I OF SCHEDULE 5 1. Omit items 260 and 261, substitute the following items: "260 55.09.524 Goods to which the tariff classification 39%; or, if lower, specified in column 2 of this item applies $0.23 per m2, less 2% 261 55.09.526 Goods to which the tariff classification 39%, and $2 per m2, specified in column 2 of this item applies or, if lower, $2.23 per m2, less 2%".2. Omit items 700 and 701.3. Omit item 708.