CUSTOMS TARIFF AMENDMENT ACT (No. 2) 1983 No. 100, 1983
Customs Tariff Amendment Act (No. 2) 1983 No. 100 of 1983 - SECT. 1. Short title.
An Act to amend the Customs Tariff Act 1982 (Assented to 23 November 1983) Short title, &c. 1. (1) This Act may be cited as the Customs Tariff Amendment Act (No. 2) 1983. (2) The Customs Tariff Act 1982*1* is in this Act referred to as the Principal Act. Customs Tariff Amendment Act (No. 2) 1983 No. 100 of 1983 - SECT. 2. Commencement
2. (1) Sections 1, 2 and 4 shall come into operation on the day on which this Act receives the Royal Assent. (2) Sections 3 and 7 shall be deemed to have come into operation on 1 January 1983. (3) Sections 5, 6 and 10 shall be deemed to have come into operation on 1 July 1983. (4) Section 8 shall be deemed to have come into operation on 17 June 1983. (5) Section 9 shall be deemed to have come into operation on 24 June 1983. (6) Section 11 shall be deemed to have come into operation on 13 July 1983. (7) Section 12 shall be deemed to have come into operation on 5 August 1983. (8) Section 13 shall be deemed to have come into operation at the hour of 8 o'clock in the evening by standard time in the Australian Capital Territory on 23 August 1983. (9) Section 14 shall be deemed to have come into operation on 26 August 1983. (10) Section 15 shall be deemed to have come into operation on 1 September 1983. (11) Section 16 shall be deemed to have come into operation on 9 September 1983. (12) Section 17 shall be deemed to have come into operation on 5 October 1983. Customs Tariff Amendment Act (No. 2) 1983 No. 100 of 1983 - SECT. 3.
3. Section 24 of the Principal Act is repealed and the following section is substituted: Rates for goods with components, &c. ''24. (1) Subject to this Act, where the tariff classification in Schedule 3 that applies to goods contains 2 or more phrases that describe goods, being phrases each of which begins with the words 'In respect of', the duty in respect of the first-mentioned goods is- (a) where the first-mentioned goods have as components goods to which 2 or more of the phrases relate-the sum of the amounts of the duty, as ascertained in accordance with sub-section (3), in respect of each of the goods to which those phrases respectively relate; or (b) where the first-mentioned goods are, or have as components, goods to which only one phrase relates-the amount of duty, as ascertained in accordance with sub-section (3), in respect of the goods to which that phrase relates. ''(2) Where the words 'In respect of remainder' appear in a tariff classification that applies to goods, those words constitute a phrase for the purposes of this section and the word 'remainder' appearing in that phrase shall be taken to be a description of- (a) all goods that can be components of goods that fall within the tariff classification; and (b) all goods that fall within the tariff classification, other than goods to which another phrase contained in that tariff classification relates. ''(3) The duty in respect of goods to which a phrase referred to in sub-section (1) relates shall be ascertained in accordance with sections 19 to 23 (inclusive) as if- (a) the tariff classification in Schedule 3 that applies to the goods were the tariff classification that contains that phrase; and (b) the rate of duty, or rates of duty, specified in column 3 or column 4 in that tariff classification in relation to the goods to which that phrase relates were the only rate or rates set out in that tariff classification.
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''(4) In this section, 'component', in relation to goods, includes- (a) a part, or an ingredient, of the goods; and (b) an accessory for the goods.''. Customs Tariff Amendment Act (No. 2) 1983 No. 100 of 1983 - SECT. 4.
4. After section 26 of the Principal Act the following section is inserted: Indexation of rates of duty ''26A. (1) In this section, unless the contrary intention appears- 'amount' means an amount of money; 'customs tariff item' means an item, sub-item or paragraph in Schedule 3; 'excise tariff item' means an item, sub-item, paragraph or sub-paragraph in the Schedule to the Excise Tariff Act 1921. ''(2) Where, by virtue of the operation of section 6A of the Excise Tariff Act 1921, that Act has effect as if for the rate of duty set out in an excise tariff item specified in column 2 of the following table (in this sub-section referred to as the 'original rate') there were substituted another rate of duty (in this sub-section referred to as the 'substituted rate'), this Act has effect as if for each amount specified in each rate of duty set out in column 3 or column 4 in the customs tariff item specified in column 1 of that table opposite to that excise tariff item there were substituted on that day an amount equal to the sum of- (a) the amount specified; and (b) an amount equal to the difference between the amount in the substituted rate and the amount in the original rate: TABLE ------------------------------------------------------------------------------ -- Column 1 Column 2 Column 1 Column 2 Customs items Excise items Customs items Excise items ------------------------------------------------------------------------------ -- 22.03.1 1 24.02.3 9 22.08.9 2 (O) 24.02.91 6 22.09.21 2 (A) 24.02.99 6 22.09.29 2 (A) 27.07.2 11 (B) (3) 22.09.31 2 (F) 27.10.21 11 (E) (5) 22.09.39 2 (F) 27.10.29 11 (E) (1) 22.09.91 2 (D) 27.10.3 11 (D) 22.09.99 2 (D) 27.10.41 11 (A) (3) (a) 24.02.1 8 27.10.42 11 (A) (3) (b) 24.02.2 7 ------------------------------------------------------------------------------ -- ''(3) Where, by virtue of the operation of section 6A of the Excise Tariff Act 1921, that Act has effect as if for the rate of duty set out in an excise tariff item specified in column 2 of the following table (in this sub-section referred to as the 'original rate') there were substituted another rate of duty (in this sub-section referred to as the 'substituted rate'), this Act has effect as if for each amount specified in each rate of duty set out in column 4 in the item in Schedule 5 specified in column 1 of that table opposite to that excise tariff item there were substituted on that day an amount equal to the sum of- (a) the amount specified; and (b) an amount equal to the difference between the amount in the substituted rate and the amount in the original rate: TABLE ------------------------------------------------------------------------------ -- Column 1 Column 2 Column 1 Column 2 Customs items Excise items Customs items Excise items ------------------------------------------------------------------------------ -- 8 1 29 7 16 2 (O) 30 9 17 2 (A) 32 6 18 2 (A) 33 6 19 2 (F) 34 11 (B) (3) 20 2 (F) 35 11 (E) (5) 21 2 (D) 35A 11 (E) (1) 22 2 (D) 36 11 (D) 28 8 37 11 (A) (3) (a) 38 11 (A) (3) (b) ------------------------------------------------------------------------------
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-- ''(4) Where, by virtue of the application of this section, this Act has effect as if, on a particular day, another amount were substituted for an amount specified in a rate of duty, the substitution, insofar as it affects duty payable in relation to goods, has effect in relation to goods entered for home consumption on or after that day. ''(5) Where, by virtue of the application of this section, this Act has effect as if, on a particular day, another amount were substituted for an amount specified in a rate of duty, the Minister shall, on or as soon as practicable after that day, publish for the information of the public a notice in the Gazette advertising the rate as affected by the substitution and the goods to which the rate as so affected is to apply.''. Customs Tariff Amendment Act (No. 2) 1983 No. 100 of 1983 - SECT. 5. Special concessional rates of duty
5. Section 27 of the Principal Act is amended by omitting from sub-section (1) ''Subject to section 28, where'' and substituting ''Where''. Customs Tariff Amendment Act (No. 2) 1983 No. 100 of 1983 - SECT. 6. Application of sub-section 27 (1)
6. Section 28 of the Principal Act is repealed. Customs Tariff Amendment Act (No. 2) 1983 No. 100 of 1983 - SECT. 7. Amendments having effect from 1 January 1983
7. The Principal Act is amended as set out in Schedule 1. Customs Tariff Amendment Act (No. 2) 1983 No. 100 of 1983 - SECT. 8. Amendment having effect from 17 June 1983
8. The Principal Act is amended as set out in Schedule 2. Customs Tariff Amendment Act (No. 2) 1983 No. 100 of 1983 - SECT. 9. Amendments having effect from 24 June 1983
9. The Principal Act is amended as set out in Schedule 3. Customs Tariff Amendment Act (No. 2) 1983 No. 100 of 1983 - SECT. 10. Amendments having effect from 1 July 1983
10. The Principal Act is amended as set out in Schedule 4. Customs Tariff Amendment Act (No. 2) 1983 No. 100 of 1983 - SECT. 11. Amendment having effect from 13 July 1983
11. The Principal Act is amended as set out in Schedule 5. Customs Tariff Amendment Act (No. 2) 1983 No. 100 of 1983 - SECT. 12. Amendments having effect from 5 August 1983
12. The Principal Act is amended as set out in Schedule 6. Customs Tariff Amendment Act (No. 2) 1983 No. 100 of 1983 - SECT. 13. Amendments having effect from 8 p.m. on 23 August 1983
13. The Principal Act is amended as set out in Schedule 7. Customs Tariff Amendment Act (No. 2) 1983 No. 100 of 1983 - SECT. 14. Amendments having effect from 26 August 1983
14. The Principal Act is amended as set out in Schedule 8. Customs Tariff Amendment Act (No. 2) 1983 No. 100 of 1983 - SECT. 15. Amendments having effect from 1 September 1983
15. The Principal Act is amended as set out in Schedule 9. Customs Tariff Amendment Act (No. 2) 1983 No. 100 of 1983 - SECT. 16. Amendments having effect from 9 September 1983
16. The Principal Act is amended as set out in Schedule 10. Customs Tariff Amendment Act (No. 2) 1983 No. 100 of 1983 - SECT. 17. Amendments having effect from 5 October 1983
17. The Principal Act is amended as set out in Schedule 11.
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---------------- Customs Tariff Amendment Act (No. 2) 1983 No. 100 of 1983 - SCHEDULE 1
THE SCHEDULES ---------- SCHEDULE 1 Section 7 AMENDMENTS OF THE PRINCIPAL ACT HAVING EFFECT FROM 1 JANUARY 1983 Amendment of Part I of Schedule 4 After item 48 insert: ''49 Goods, as prescribed by by-law, being goods imported in connection with an Australian Industry Participation program approved by the Commonwealth, as follows: Free (a) raw materials or components that are to be used as inputs in the production or manufacture of further goods that will ultimately become the property of the Commonwealth of Australia; (b) raw materials or components that are to be used as inputs in the production or manufacture of further goods that will ultimately be exported under a formal Defence Offset Program; or (c) tools and specialised test equipment for the support of defence material or for use under a formal Offset Program and which will eventually become the property of the Commonwealth of Australia Amendment of Schedule 5 Omit item 93, substitute: ''93 42.03.4 Goods to which the tariff classification specified in column 2 of this item applies, not being of- 90%''. (a) deerskin leather; or (b) sueded lambskin leather or sueded sheep skin leather ---------- Customs Tariff Amendment Act (No. 2) 1983 No. 100 of 1983 - SCHEDULE 2
SCHEDULE 2 Section 8 AMENDMENT OF THE PRINCIPAL ACT HAVING EFFECT FROM 17 JUNE 1983 Amendment of Schedule 3 Omit 35.03.1, substitute: ''35.03.1 - Gelatin 20% DC (except BRAZ): 10%''. ---------- Customs Tariff Amendment Act (No. 2) 1983 No. 100 of 1983 - SCHEDULE 3
SCHEDULE 3 Section 9 AMENDMENTS OF THE PRINCIPAL ACT HAVING EFFECT FROM 24 JUNE 1983 Amendment of Schedule 3 Omit 24.02, substitute: ''24.02 * MANUFACTURED TOBACCO; TOBACCO EXTRACTS AND ESSENCES: 24.02.1 - Goods, as follows:
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(a) cigarettes; (b) fine cut tobacco suitable for the manufacture of cigarettes, not put up for retail sale $32.14/kg PNG: $29. 70/ kg FI: $29. 70/kg 24.02.2 - Goods, as follows: (a) cheroots; (b) cigarillos; (c) cigars $29.15/kg PNG: $25. 34/ kg FI: $25. 34/kg DC (except CUBA): $27/kg 24.02.3 - Snuff 15%, and $0.88/kg PNG: $0.88/kg FI: $0. 88/kg 24.02.4 - Homogenised or reconstituted tobacco in sheet, strip or similar forms The rate of duty set out in this column in the tariff classification that would apply to the tobacco if it were unmanufactured tobacco FI: Free DC: The rate of duty in relation to which