CUSTOMS TARIFF ACT 1982 No. 113, 1982
CUSTOMS TARIFF ACT 1982 No. 113 of 1982 - TABLE OF PROVISIONS
TABLE OF PROVISIONS PART I - PRELIMINARYSection 1. Short title 2. Commencement 3. Incorporation of Customs Act 4. Interpretation 5. Certain installations to be part of Australia 6. Installations and goods deemed to be imported 7. Goods taken to installations 8. Export of off-shore installations 9. Export of goods from off-shore installations 10. Measurement of alcohol 11. Ad valorem duties 12. Certain words, &c., deemed rates 13. Phasing rates 14. Classes of countries and places in relation to which special rates apply 15. Application of rates of duty in relation to countries and places 16. Schedule 3 divided into items, &c. 17. Rules for classifying goods under the Schedules PART II - DUTIES OF CUSTOMS 18. Imposition of duties 19. General rates of duty 20. Special rates of duty for New Zealand 21. Special rates of duty for Papua New Guinea 22. Special rates of duty for Forum Island Countries, Declared Preference Countries and Developing Countries 23. Special rates of duty for Canada 24. Rates in respect of separate parts of goods 25. Substitutes and imitations 26. Goods consisting of separate articles PART III - CONCESSIONAL RATES OF DUTY 27. Special concessional rates of duty 28. Application of sub-section 27 (1) 29. Substituted concessional rates of duty PART IV - MISCELLANEOUS 30. Temporary rates of duty 31. Duty where goods consist of certain containers and certain contents 32. Repeal SCHEDULE 1 Classes of countries and places in relation to which special rates apply PART I - Forum Island Countries PART II - Declared Preference Countries PART III - Developing Countries SCHEDULE 2 Rules for the interpretation of Schedule 3 SCHEDULE 3 Description of goods and general and special rates of duty SCHEDULE 4 Concessional rates of duty PART I - Special concessional rates of duty PART II - Substituted concessional rates of duty SCHEDULE 5 Rates of duty applying in relation to New Zealand SCHEDULE 6 Repealed Acts CUSTOMS TARIFF ACT 1982 No. 113 of 1982 - LONG TITLE
An Act relating to duties of Customs CUSTOMS TARIFF ACT 1982 No. 113 of 1982 - PART I PART I - PRELIMINARY
CUSTOMS TARIFF ACT 1982 No. 113 of 1982 - SECT 1 Short title
(Assented to 22 November 1982) 1. This Act may be cited as the Customs Tariff Act 1982. CUSTOMS TARIFF ACT 1982 No. 113 of 1982 - SECT 2 Commencement
2. This Act shall come into operation on a date to be fixed by Proclamation.
CUSTOMS TARIFF ACT 1982 No. 113 of 1982 - SECT 3 Incorporation of Customs Act
3. The Customs Act 1901 is incorporated, and shall be read as one, with this Act.
CUSTOMS TARIFF ACT 1982 No. 113 of 1982 - SECT 4 Interpretation
4. (1) In this Act, unless the contrary intention appears - "abbreviation", in relation to a country or place, means the abbreviation specified in Schedule 1 opposite to the name of that country or place
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wherever that name occurs in that Schedule; "commencing date" means the date on which this Act comes into operation; "Declared Preference Country" means - (a) a country that is a Declared Preference Country by virtue of paragraph 14 (b); or (b) a place that is to be treated as a Declared Preference Country by virtue of paragraph 14 (c); "Developing Country" means - (a) a country that is a Developing Country by virtue of paragraph 14 (d); or (b) a place that is to be treated as a Developing Country by virtue of paragraph 14 (e); "duty" means a duty of Customs imposed by section 18; "Forum Island Country" means a country that is a Forum Island Country by virtue of paragraph 14 (a); "Industries Assistance Commission" means the Industries Assistance Commission constituted under the Industries Assistance Commission Act 1973; "kVA" means kilovoltampere; "pack", in relation to goods, means the smallest saleable unit in which the goods are put up. (2) Unless the contrary intention appears, a reference in this Act or any other law of the Commonwealth to the tariff classification in Schedule 3 that applies to goods shall, in relation to any goods, be read as a reference to - (a) if the item in Schedule 3 that applies to the goods is not divided into sub-items - that item; (b) if that item is divided into sub-items and the sub-item that applies to the goods is not divided into paragraphs - that sub-item; (c) if that sub-item is divided into paragraphs and the paragraph that applies to the goods is not divided into sub-paragraphs - that paragraph; or (d) if that paragraph is divided into sub-paragraphs - the sub-paragraph that applies to the goods. (3) Where, in a note to a Division or Chapter in Schedule 3, it is provided that goods of a specified kind do not fall within a specified Division, or within a specified Chapter, in that Schedule, goods of that kind shall be taken not to fall within any item in that last-mentioned Division or Chapter.
(4) Where the letters "NSA" are specified in relation to a description of goods in column 2 of a sub-item of an item, a paragraph of a sub-item, or a sub-paragraph of a paragraph, in Schedule 3, the goods that fall within that description shall be taken not to include any goods referred to in a preceding sub-item of that item, a preceding paragraph of that sub-item or a preceding sub-paragraph of that paragraph, as the case may be.
(5) Where - (a) 2 rates of duty are set out in column 3 or column 4 in the tariff classification in Schedule 3 that applies to goods or 2 rates of duty are set out in column 4 of an item in Schedule 5 that applies to goods; and (b) the second occurring rate is expressed to apply if it is lower, or is expressed to apply if it is higher, than the other rate, the second occurring rate applies only where an amount of duty ascertained in respect of those goods by reference to that rate is less or is greater, as the case may be, than the duty ascertained in respect of those goods by reference to that other rate and, for the purposes of section 22, only the rate that applies shall be taken to be so set out. CUSTOMS TARIFF ACT 1982 No. 113 of 1982 - SECT 5 Certain installations to be part of Australia
5. (1) For the purposes of the Customs Acts, where an overseas installation becomes attached to the Australian seabed, the installation shall, subject to sub-section (4), be deemed to be part of Australia.
(2) For the purposes of the Customs Acts, an installation that, at the commencing date, is attached to the Australian seabed shall, subject to sub-section (4), be deemed to be part of Australia.
(3) For the purposes of this Act, an installation (other than an installation that is deemed by sub-section (1) to be part of Australia) that becomes attached to the Australian seabed shall, subject to sub-section (4), be deemed to be part of Australia.
(4) An installation that is deemed to be part of Australia by virtue of the operation of this section shall, for the purposes of the Customs Act, cease to be part of Australia if - (a) the installation is detached from the Australian seabed, or from another installation that is attached to the Australian seabed, for the purpose of being taken to a place outside the outer limits of Australian waters (whether or not the installation is to be taken to a place in Australia before being taken outside those outer limits); or (b) after having been detached from the Australian seabed otherwise than for the purpose referred to in paragraph (a), the installation is moved for the purpose of being taken to a place outside the outer limits of Australian waters (whether or not the installation is to be taken to a place in Australia before being taken outside those outer limits). CUSTOMS TARIFF ACT 1982 No. 113 of 1982 - SECT 6
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Installations and goods deemed to be imported
6. (1) Where an overseas installation (not being an installation referred to in sub-section (2)) becomes attached to the Australian seabed, the installation and any goods on the installation at the time when it becomes so attached shall, for the purposes of the Customs Acts, be deemed to have been imported into Australia at the time when the installation becomes so attached.
(2) Where an overseas installation - (a) is brought to a place in Australia; and (b) is to be taken from that place into Australian waters for the purpose of becoming attached to the Australian seabed, the installation and any goods on the installation at the time when it is brought to that place shall, for the purposes of the Customs Acts, be deemed to have been imported into Australia at the time when the installation is brought to that place. CUSTOMS TARIFF ACT 1982 No. 113 of 1982 - SECT 7 Goods taken to installations
7. Where goods are taken from parts beyond the seas on to an Australian installation, the goods shall, for the purposes of the Customs Acts, be deemed to have been imported into Australia upon being taken on to the installation.
CUSTOMS TARIFF ACT 1982 No. 113 of 1982 - SECT 8 Export of off-shore installations
8. (1) Where an installation ceases to be part of Australia, the installation and any goods on the installation at the time when it ceases to be part of Australia shall, for the purposes of the Customs Acts, be deemed to have been exported from Australia.
(2) Where an installation is taken from a place in Australia into Australian waters for the purpose of becoming attached to the Australian seabed, the installation and any goods on the installation shall not be taken, for the purposes of the Customs Acts, to have been exported from Australia.
CUSTOMS TARIFF ACT 1982 No. 113 of 1982 - SECT 9 Export of goods from off-shore installations
9. For the purposes of the Customs Acts, where goods are taken from an Australian installation for the purpose of being taken to parts beyond the seas, the goods shall be deemed to have been exported from Australia at the time when they are so taken from the installation.
CUSTOMS TARIFF ACT 1982 No. 113 of 1982 - SECT 10 Measurement of alcohol
10. For the purposes of this Act - (a) the volume of ethyl alcohol contained in goods shall be taken to be the volume that would be the volume of that alcohol if the alcohol were measured at a temperature of 20 degrees C; and (b) a calculation made for the purpose of ascertaining the volume of ethyl alcohol by reference to the specific gravity of ethyl alcohol shall be made on the basis that, at a temperature of 20 degrees C and in vacuum, the specific gravity of ethyl alcohol in relation to water is 0.79067. CUSTOMS TARIFF ACT 1982 No. 113 of 1982 - SECT 11 Ad valorem duties
11. (1) Unless the contrary intention appears, where, in Schedule 3, in Schedule 4 or in Schedule 5, reference is made to a percentage in relation to goods or in relation to a part, component or ingredient of goods, the reference shall, in relation to any goods or a part, component or ingredient of any goods, as the case may be, be read as a reference to that percentage of the value of the goods or of that part, component or ingredient of the goods, as the case may be.
(2) The value of any goods for the purposes of this Act is, unless the contrary intention appears, the customs value of the goods ascertained or determined in accordance with Division 2 of Part VIII of the Customs Act 1901.
(3) The value of a part, component or ingredient of any goods for the purposes of this Act is, unless the contrary intention appears, such proportion of the value of the goods as the Minister directs.
CUSTOMS TARIFF ACT 1982 No. 113 of 1982 - SECT 12 Certain words, &c., deemed rates
12. (1) Where the word "Free" is set out in - (a) column 3 or column 4 of Schedule 3; (b) column 3 or column 4 of Part I of Schedule 4; (c) column 4 or column 5 of Part II of Schedule 4; or (d) column 4 of Schedule 5, that word shall, unless the contrary intention appears, be deemed, for the purposes of this Act or any other law of the Commonwealth, to be a rate of duty. (2) Any words, or words and figures, set out in - (a) column 3 or column 4 of Schedule 3; (b) column 3 or column 4 of Part I of Schedule 4; (c) column 4 or column 5 of Part II of Schedule 4; or (d) column 4 of Schedule 5, being words, or words and figures, that enable the duty to be ascertained in respect of goods, whether by reference to a rate or rates of duty or otherwise, shall, unless the contrary intention appears, be deemed, for the purposes of this Act or any other law of the Commonwealth, to be a rate of
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duty. CUSTOMS TARIFF ACT 1982 No. 113 of 1982 - SECT 13 Phasing rates
13. (1) If a rate of duty set out in column 3 or column 4 in the tariff classification in Schedule 3 that applies to goods is expressed to have effect from a specified date, that rate shall be taken to be so set out only when ascertaining duty in respect of those goods, or goods that are part of those goods, as the case requires, that are entered for home consumption on or after that date.
(2) If a rate of duty set out in column 3 or column 4 in a tariff classification in Schedule 3 that applies to goods is expressed to have effect to a specified date, that rate shall be taken to be so set out only when ascertaining duty in respect of those goods, or goods that are part of those goods, as the case requires, that are entered for home consumption on or before that date.
(3) For the purposes of sub-section (1), a rate of duty set out in column 3 or column 4 in the tariff classification in Schedule 3 that applies to goods shall be deemed to be expressed to have effect from a specified date if that date preceded by the word "From" is specified in column 2 in that tariff classification in relation to the rate.
(4) For the purposes of sub-section (2), a rate of duty set out in column 3 or column 4 in the tariff classification in Schedule 3 that applies to goods shall be deemed to be expressed to have effect to a specified date if that date preceded by the word "To" is specified in column 2 in that tariff classification in relation to the rate.
CUSTOMS TARIFF ACT 1982 No. 113 of 1982 - SECT 14 Classes of countries and places in relation to which special rates apply
14. For the purposes of this Act - (a) a country specified in column 1 of Part I of Schedule 1 is a Forum Island Country; (b) a country specified in column 1 of Division 1 of Part II of Schedule 1 is a Declared Preference Country; (c) a place specified in column 1 of Division 2 of Part II of Schedule 1 shall be treated as a Declared Preference Country; (d) a country specified in column 1 of Division 1 of Part III of Schedule 1 is a Developing Country; and (e) a place specified in column 1 of Division 2 of Part III of Schedule 1 shall be treated as a Developing Country. CUSTOMS TARIFF ACT 1982 No. 113 of 1982 - SECT 15 Application of rates of duty in relation to countries and places
15. (1) Subject to this section, for the purposes of this Act - (a) a rate of duty set out in column 4 of Schedule 3, column 4 of Part I of Schedule 4 or column 5 of Part II of Schedule 4 applies in relation to Papua New Guinea if "PNG" is specified in relation to the rate; (b) a rate of duty so set out applies in relation to every Forum Island Country if "FI" or "DC" is specified in relation tot he rate; (c) a rate of duty so set out applies in relation to every Declared Preference Country if "DPC" or "DC" is specified in relation to the rate; (d) a rate of duty so set out applies in relation to every Developing Country if "DC" is specified in relation to the rate; (e) a rate of duty so set out applies in relation to a particular country or place, being a country that is a Forum Island Country or a country that is, or a place that is to be treated as, a Declared Preference Country or a Developing Country, if the name of, or the abbreviation for, that country or place is specified in relation to the rate; (f) a rate of duty so set out applies in relation to Canada if "CAN" is specified in relation to the rate; and (g) a rate of duty set out in column 4 of Part I of Schedule 4 or column 5 of Part II of Schedule 4 applies in relation to New Zealand if "NZ" is specified in relation to the rate. (2) A rate of duty set out in column 4 of Schedule 3, column 4 of Part I of Schedule 4 or column 5 of Part II of Schedule 4 in relation to which "FI" or "DC" is specified does not apply in relation to a particular country or place if those letters are followed by a phrase that begins with the word "except" and contains the name of, or the abbreviation for, that country or place.
(3) Where, by virtue of sub-section 151 (2), (6) or (7) of the Customs Act 1901, goods are to be treated as the manufacture of a country that is a Forum Island Country but the goods are not required to be treated as the manufacture of that country by virtue of sub-section 151 (5) of that Act, any rate of duty - (a) which is set out in - (i) column 4 in the tariff classification in Schedule 3 that applies to the goods; (ii) column 4 in the item (if any) in Part I of Schedule 4 that applies to the goods; or
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(iii) column 5 in the item (if any) in Part II of Schedule 4 that applies to the goods; and (b) in relation to which "FI" is specified, shall not apply in relation to that country or place for the purpose of ascertaining duty in respect of those goods. (4) Where, by virtue of sub-section 151 (5) or (6) of the Customs Act 1901, goods are to be treated as the manufacture of a country that is, or a place that is to be treated as, a Declared Preference Country but the goods are not required to be treated as the manufacture of that country or place by virtue of sub-section 151 (2) or (7) of that Act, any rate of duty - (a) which is set out in - (i) column 4 in the tariff classification in Schedule 3 that applies to the goods; (ii) column 4 in the item (if any) in Part I of Schedule 4 that