CUSTOMS TARIFF AMENDMENT ACT 1991 No. 81, 1991
CUSTOMS TARIFF AMENDMENT ACT 1991 No. 81 of 1991 - LONG TITLE
An Act to amend the Customs Tariff Act 1987 CUSTOMS TARIFF AMENDMENT ACT 1991 No. 81 of 1991 - SECT 1 Short title etc.
(Assented to 26 June 1991) 1. (1) This Act may be cited as the Customs Tariff Amendment Act 1991. (2) In this Act, "Principal Act" means the Customs Tariff Act 1987.*1* (Minister's second reading speech made in- House of Representatives on 13 March 1991 Senate on 19 June 1991) *1* No. 82, 1987, as amended. For previous amendments, see Nos. 43 and 147, 1987; Nos. 60 and 68, 1988; Nos. 27, 67, 74 and 176, 1989 and No. 127, 1990. CUSTOMS TARIFF AMENDMENT ACT 1991 No. 81 of 1991 - SECT 2 Commencement
2. (1) Sections 1 and 2 commence on the day on which this Act receives the Royal Assent. (2) Section 4 is taken to have commenced on 13 February 1991. (3) Section 5 is taken to have commenced on 17 August 1990. (4) Section 6 is taken to have commenced on 17 October 1990. (5) Section 7 is taken to have commenced on 24 December 1990. (6) Section 8 is taken to have commenced on 1 January 1991. (7) Section 9 is taken to have commenced on 1 March 1991. (8) Sections 3, 10 and 11 are taken to have commenced on 12 March 1991. (9) Section 12 commences on 1 July 1991. CUSTOMS TARIFF AMENDMENT ACT 1991 No. 81 of 1991 - SECT 3 Application of rates of duty in relation to countries and places
3. Section 19 of the Principal Act is amended by inserting after subsection (1) the following subsections: "(1A) Where the general rate of duty having effect on a particular day after the commencement of this subsection in respect of goods referred to in a classification in Schedule 3, an item in Schedule 4, or a subitem in Schedule 5, is reduced: (a) the Canada rate having effect on and after that particular day in respect of such goods is, despite paragraph (1) (f), the Canada rate that applied immediately before that particular day reduced by the amount of the reduction of the general rate or reduced to Free, whichever is the lesser reduction; and (b) if a rate is specified in relation to `CAN' in that classification, item or subitem, the Canada rate as ascertained in accordance with paragraph (a) is to be taken, for all purposes of this Act, to be specified instead of the rate that is so specified. "(1B) Where the general rate of duty having effect on a particular day after the commencement of this subsection in respect of goods referred to in a classification in Schedule 3 or an item in Schedule 4, is reduced: (a) the Forum Island Country rate having effect on and after that particular day in respect of such goods is, despite paragraph (1) (c), the Forum Island Country rate that applied immediately before that particular day reduced by the amount of the reduction of the general rate or reduced to Free, whichever is the lesser reduction; and (b) if a rate is specified in relation to `FI' in that classification or item, the Forum Island Country rate as ascertained in accordance with paragraph (a) is to be taken, for all purposes of this Act, to be specified instead of the rate that is so specified. "(1C) The rate of duty in effect for Singapore, Taiwan Province, Hong Kong and the Republic of Korea on a particular day after 1 July 1992 in respect of goods referred to in a classification in Schedule 3, an item in Schedule 4, or a subitem in Schedule 5, is, despite paragraph (1) (d): (a) the DC rate having effect on 1 July 1992 in respect of such goods; or (b) if the general rate of duty having effect on that particular day in respect of such goods is a rate of duty lower than the rate referred to in paragraph (a) - that general rate of duty; and, for the purposes of (1) (e), the abbreviation for each of Singapore, Taiwan Province, Hong Kong and the Republic of Korea is taken to be specified in relation to the rate as so ascertained.". CUSTOMS TARIFF AMENDMENT ACT 1991 No. 81 of 1991 - SECT 4 Indexation of rates of duty
4. Section 26 of the Principal Act is amended: (a) by inserting after "2203.00.10" in column 1 of the Table: "2206.00.11 2206.00.12"; and (b) by inserting after "1 (C)" in column 2 of the Table: "2 (O) 2 (H) (1)". CUSTOMS TARIFF AMENDMENT ACT 1991 No. 81 of 1991 - SECT 5 Amendment of Schedule 4 having effect from 17 August 1990
5. The Principal Act is amended as set out in Schedule 1. CUSTOMS TARIFF AMENDMENT ACT 1991 No. 81 of 1991 - SECT 6 Amendment of Schedule 4 having effect from 17 October 1990
6. The Principal Act is amended as set out in Schedule 2. CUSTOMS TARIFF AMENDMENT ACT 1991 No. 81 of 1991 - SECT 7 Amendments of Schedule 5 having effect from 24 December 1990
7. The Principal Act is amended as set out in Schedule 3.
Back to Top
CUSTOMS TARIFF AMENDMENT ACT 1991 No. 81 of 1991 - SECT 8 Amendments of Schedule 3 having effect from 1 January 1991
8. The Principal Act is amended as set out in Schedule 4. CUSTOMS TARIFF AMENDMENT ACT 1991 No. 81 of 1991 - SECT 9 Amendments of Schedule 5 having effect from 1 March 1991
9. The Principal Act is amended as set out in Schedule 5. CUSTOMS TARIFF AMENDMENT ACT 1991 No. 81 of 1991 - SECT 10 Amendments of Schedule 3 having effect from 12 March 1991
10. (1) Schedule 3 to the Principal Act is amended: (a) by inserting in the second and third columns of each classification having on 1 July 1992 a general rate of duty containing no other element than an ad valorem rate of 10%: "From 1 July 1993 9% DC:4% From 1 July 1994 8% DC:3% From 1 July 1995 7% DC:2% From 1 July 1996 5% DC:Free"; and (b) by inserting in the second and third columns of each classification having a general rate of duty containing no other element other than an ad valorem rate of 15% (other than a classification listed in Table 1 in Schedule 6 to this Act): "From 1 July 1993 12% DC:7% From 1 July 1994 10% DC:5% From 1 July 1995 8% DC:3% From 1 July 1996 5% DC:Free"; and (c) by omitting the rates of duty (other than Canada rates) set out in the third column of each classification listed in Table 2 in Schedule 6 to this Act and inserting in the second and third columns of that classification: "From 1 March 1992 25% DC:20% From 1 March 1992 23% DC:18% From 1 March 1993 21% DC:16% From 1 July 1994 19% DC:14% From 1 July 1995 17% DC:12% From 1 July 1996 15% DC:10% From 1 July 1997 13% DC:8% From 1 July 1998 12% DC:7% From 1 July 1999 11% DC:6% From 1 July 2000 10% DC:5%"; and (d) by omitting the rates of duty (other than Canada rates) set out in the third column of each of the classifications listed in Table 3 in Schedule 6 to this Act and inserting in the second and third columns of that classification: "From 1 March 1992 35% DC:30% From 1 March 1992 32% DC:27% From 1 March 1993 29% DC:24% From 1 July 1994 27% DC:22% From 1 July 1995 25% DC:20% From 1 July 1996 23% DC:18% From 1 July 1997 21% DC:16% From 1 July 1998 19% DC:14% From 1 July 1999 17% DC:12% From 1 July 2000 15% DC:10%"; and (e) by omitting the rates of duty (other than Canada rates) set out in the
Back to Top
third column of each of the classifications listed in Table 4 in Schedule 6 to this Act and inserting in the second and third columns of that classification: "From 1 March 1992 45% DC:40% From 1 March 1992 41% DC:36% From 1 March 1993 37% DC:32% From 1 July 1994 33% DC:28% From 1 July 1995 30% DC:25% From 1 July 1996 27% DC:22% From 1 July 1997 24% DC:19% From 1 July 1998 21% DC:16% From 1 July 1999 18% DC:13% From 1 July 2000 15% DC:10%"; and (f) by omitting the rates of duty (other than Canada rates) set out in the third column of each of the classifications listed in Table 5 in Schedule 6 to this Act and inserting in the second and third columns of that classification: "From 1 March 1992 55% DC:50% From 1 March 1992 51% DC:46% From 1 March 1993 47% DC:42% From 1 July 1994 43% DC:38% From 1 July 1995 40% DC:35% From 1 July 1996 37% DC:32% From 1 July 1997 34% DC:29% From 1 July 1998 31% DC:26% From 1 July 1999 28% DC:23% From 1 July 2000 25% DC:20%"; and (g) by inserting in the second and third columns of each classification listed in Table 6 in Schedule 6 to this Act: "From 1 January 1993 32.5% FI:27.5% DC:27.5% From 1 January 1994 30% FI:25% DC:25% From 1 January 1995 27.5% FI:22.5% DC:22.5% From 1 January 1996 25% FI:20% DC:20% From 1 January 1997 22.5% FI:17.5% DC:17.5% From 1 January 1998 20% FI:15% DC:15% From 1 January 1999 17.5% FI:12.5% DC:12.5% From 1 January 2000 15% FI:10% DC:10%". (2) Schedule 3 to the Principal Act is amended: (a) by omitting the reference to a specific date set out in the second column of each of the classifications listed in Table 7 in Schedule 6 to this Act; and (b) by omitting the rates (other than Canada rates) set out in the third column of that classification opposite to that date; and (c) by inserting in the second and third columns of that classification:
Back to Top
"From 1 March 1993 29% DC:24% From 1 July 1994 26% DC:21% From 1 July 1995 23% DC:18% From 1 July 1996 20% DC:15% From 1 July 1997 17% DC:12% From 1 July 1998 14% DC:9% From 1 July 1999 12% DC:7% From 1 July 2000 10% DC:5%". (3) Schedule 3 to the Principal Act is amended: (a) by omitting the reference to a specific date set out in the second column of each of the classifications listed in Table 8 in Schedule 6 to this Act; and (b) by omitting the rates (other than Canada rates) set out in the third column of that classification opposite to that date; and (c) by inserting in the second and third columns of that classification: "From 1 March 1993 34% DC:29% From 1 July 1994 31% DC:26% From 1 July 1995 28% DC:23% From 1 July 1996 25% DC:20% From 1 July 1997 22% DC:17% From 1 July 1998 19% DC:14% From 1 July 1999 17% DC:12% From 1 July 2000 15% DC:10%". (4) Schedule 3 to the Principal Act is amended: (a) by omitting the reference to a specific date set out in the second column of each of the classifications listed in Table 9 in Schedule 6 to this Act; and (b) by omitting the rates (other than Canada rates) set out in the third column of that classification opposite to that date; and (c) by inserting in the second and third columns of that classification: "From 1 March 1993 37% DC:32% From 1 July 1994 33% DC:28% From 1 July 1995 30% DC:25% From 1 July 1996 27% DC:22% From 1 July 1997 24% DC:19% From 1 July 1998 21% DC:16% From 1 July 1999 18% DC:13% From 1 July 2000 15% DC:10%". (5) Schedule 3 to the Principal Act is amended: (a) by omitting the reference to a specific date set out in the second column of each of the classifications listed in Table 10 in Schedule 6 to this Act; and (b) by omitting the rates (other than Canada rates) set out in the third column of that classification opposite to that date; and (c) by inserting in the second and third columns of that classification: "From 1 March 1993 47% DC:42% From 1 July 1994 43% DC:38% From 1 July 1995 40% DC:35% From 1 July 1996 37% DC:32% From 1 July 1997 34% DC:29% From 1 July 1998 31%
Back to Top
DC:26% From 1 July 1999 28% DC:23% From 1 July 2000 25% DC:20%".