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Making Information - Assented to 16 December 1995

CUSTOMS TARIFF ACT 1995 No. 147 of 1995 - USER'S GUIDE

CUSTOMS TARIFF ACT 1995 No. 147 of 1995 - TABLE OF PROVISIONS

CUSTOMS TARIFF ACT 1995 No. 147 of 1995 - LONG TITLE

PART 1 PART 1 - PRELIMINARY
1.......Short title
2.......Commencement
3.......Definitions
4.......Headings in Schedule 3
5.......Items in Schedule 4
6.......Tariff classification
7.......Rules for classifying goods in Schedule 3
8.......Application of Schedule 4
9.......Rates of duty - ad valorem duties
10......Certain words etc. are rates of duty
11......Rates of duty - phasing rates
12......Classes of countries and places in relation to which special rates apply
13......When goods are the produce or manufacture of a particular country or place
14......Application of rates of duty in relation to countries and places
PART 2 PART 2 - DUTIES OF CUSTOMS
15......Imposition of duties
16......Calculation of duty
17......Rates for goods with constituents etc.
18......Calculation of concessional duty
19......Indexation of rates of duty
20......Duty where goods consist of certain containers and certain contents
PART 3 PART 3 - MISCELLANEOUS
21......Repeal of the Customs Tariff Act 1987 etc.
22......Transitional
SCHEDULE 1

SCHEDULE 2

SCHEDULE 3

SCHEDULE 4
CUSTOMS TARIFF ACT 1995 No. 147, 1995
Making Information - Assented to 16 December 1995
CUSTOMS TARIFF ACT 1995 No. 147 of 1995 - USER'S GUIDE
USER'S GUIDE This Guide aims to give a general overview of the operation and organisation of this Act. The operation of the Act The Act imposes Customs duty on goods imported into Australia. To work out the duty payable on particular goods reference must be made to a Principal Tariff that is set out in Schedule 3. This tariff classifies goods in accordance with Australia's international obligations as a party to the World Trade Agreement. The rate of duty applicable to particular goods is determined by the classification to which those goods belong unless a lesser rate of duty is payable under Schedule 4. Under Schedule 4, goods imported into Australia in specified circumstances, including goods imported for use by particular persons or bodies or in particular industries, may be subject to a lesser rate of duty than the nominal rate applying under Schedule 3. Rates of duty under Schedule 3 and concessional rates of duty under Schedule 4 may vary according to the date of importation of the goods concerned, the country or place from which the goods are imported, or both of these circumstances. The organisation of the Act The Act consists of 3 Parts and 4 Schedules. Part 1: Deals with key concepts required for an understanding of the organisation and operation of the Customs Tariff. Part 2: Imposes Customs duty and sets out the method for working out the duty that is payable in respect of particular goods. Part 3: Repeals the Customs Tariff Act 1987 with effect from 1 July 1996 and provides details of its final operation. Schedule 1: Sets out the countries and places to which special rates of duty apply under the Australian system of tariff preferences. Schedule 2: Sets out the general rules of interpretation for deciding the tariff classification within the Principal Tariff to which goods belong. Schedule 3: Sets out the Principal Tariff. Schedule 4: Identifies classes of goods to which concessional rates may apply and specifies the concessional rates of duty potentially applicable to such classes. CUSTOMS TARIFF ACT 1995 No. 147 of 1995 - TABLE OF PROVISIONS
CONTENTS PART 1 - PRELIMINARY Section 1. Short title 2. Commencement 3. Definitions 4. Headings in Schedule 3 5. Items in Schedule 4 6. Tariff classification 7. Rules for classifying goods in Schedule 3 8. Application of Schedule 4 9. Rates of duty - ad valorem duties 10. Certain words etc. are rates of duty 11. Rates of duty - phasing rates 12. Classes of countries and places in relation to which special rates apply 13. When goods are the produce or manufacture of a particular country or place 14. Application of rates of duty in relation to countries and places PART 2 - DUTIES OF CUSTOMS 15. Imposition of duties 16. Calculation of duty 17. Rates for goods with constituents etc. 18. Calculation of concessional duty 19. Indexation of rates of duty 20. Duty where goods consist of certain containers and certain contents
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PART 3 - MISCELLANEOUS 21. Repeal of the Custom Tariff Act 1987 etc. 22. Transitional SCHEDULE 1 CLASSES OF COUNTRIES AND PLACES IN RELATION TO WHICH SPECIAL RATES APPLY SCHEDULE 2 GENERAL RULES FOR THE INTERPRETATION OF SCHEDULE 3 SCHEDULE 3 CLASSIFICATION OF GOODS AND GENERAL AND SPECIAL RATES OF DUTY SCHEDULE 4 CONCESSIONAL RATES OF DUTY CUSTOMS TARIFF ACT 1995 No. 147 of 1995 - LONG TITLE
An Act to impose duties of Customs, to repeal the Customs Tariff Act 1987, and for related purposes CUSTOMS TARIFF ACT 1995 No. 147 of 1995 - PART 1 PART 1 - PRELIMINARY
CUSTOMS TARIFF ACT 1995 No. 147 of 1995 - SECT 1 Short title
1. This Act may be cited as the Customs Tariff Act 1995. (Minister's second reading speech made in- House of Representatives on 19 October 1995 Senate on 23 October 1995) CUSTOMS TARIFF ACT 1995 No. 147 of 1995 - SECT 2 Commencement
2. This Act commences on 1 July 1996. CUSTOMS TARIFF ACT 1995 No. 147 of 1995 - SECT 3 Definitions
3.(1) In this Act, unless the contrary intention appears: abbreviation, in relation to a country or place specified in Schedule 1, means the abbreviation specified in that Schedule opposite to the name of that country or place. amount of duty includes no duty. capable of being produced in Australia has the same meaning as in Part XVA of the Customs Act 1901. Chapter means a Chapter of a Section in Schedule 3. column means a column of a Schedule. constituent, in relation to goods, includes: (a) a part, a component, or an ingredient, of the goods; and (b) an accessory for the goods. Convention means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983. Developing Country means: (a) a country that is a Developing Country under paragraph 12(b); or (b) a place that is treated as a Developing Country under paragraph 12(c); or (c) Hong Kong, Republic of Korea, Singapore and Taiwan Province. duty means a duty of Customs imposed by section 15. excise tariff item means an item, subitem, paragraph or subparagraph in the Schedule to the Excise Tariff Act 1921. Forum Island Country means a country that is a Forum Island Country under paragraph 12(a). general rate means a rate of duty other than a rate that applies in relation to a Preference Country. heading means a heading in Schedule 3. in the ordinary course of business has the same meaning as in Part XVA of the Customs Act 1901. Interpretation Rules means the General Rules for the Interpretation of the Harmonized System provided for by the Convention, as set out in Schedule 2. Preference Country means: (a) New Zealand; or (b) Papua New Guinea; or (c) a Forum Island Country; or (d) a Developing Country; or (e) Canada. produced in Australia has the same meaning as in Part XVA of the Customs Act 1901. rate column means: (a) the third column of Schedule 3; or (b) the third column of Schedule 4. subheading means a subheading of a heading. substitutable goods has the same meaning as in Part XVA of the Customs Act 1901. Tariff instrument means: (a) a Customs Tariff Proposal introduced (whether before or after the commencement of this Act) into the House of Representatives; or (b) a Notice published (whether before or after the commencement of this Act) in accordance with section 273EA of the Customs Act 1901; or (c) an order, a by-law or a determination made (whether before or after the commencement of this Act) under the Customs Act 1901. value means the customs value of the goods worked out or determined in accordance with Division 2 of Part VIII of the Customs Act 1901.
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(2) In Schedule 3, unless the contrary intention appears, Section means a Section of Schedule 3. CUSTOMS TARIFF ACT 1995 No. 147 of 1995 - SECT 4 Headings in Schedule 3
4.(1) In Schedule 3: (a) either: (i) 4 digits in the first column; or (ii) 8 digits in the first column not opposite to a dash or dashes in the second column; indicate the beginning of a heading; and (b) 5, 6, 7 or 8 digits in the first column opposite to a dash or dashes in the second column indicate the beginning of a subheading of the heading in which the digits appear. (2) In this Act or in any Act that amends, or in any Tariff instrument that relates to, this Act: (a) a heading may be referred to by the digits with which the heading begins; and (b) a subheading of a heading may be referred to by the digits with which the subheading begins. CUSTOMS TARIFF ACT 1995 No. 147 of 1995 - SECT 5 Items in Schedule 4
5.(1) In Schedule 4, a number, or a number and letter, in the first column indicates the beginning of an item. (2) In this Act or in any Act that amends, or in any Tariff instrument that relates to, this Act, an item in Schedule 4 may be referred to by the word "item" followed by the number, or the number and letter, with which the item begins. CUSTOMS TARIFF ACT 1995 No. 147 of 1995 - SECT 6 Tariff classification
6. A reference in this Act to the tariff classification under which particular goods are classified is a reference to the heading or subheading: (a) in whose third column a rate of duty is set out; and (b) under which the goods are classified. CUSTOMS TARIFF ACT 1995 No. 147 of 1995 - SECT 7 Rules for classifying goods in Schedule 3
7.(1) The Interpretation Rules must be used for working out the tariff classification under which goods are classified. (2) If the letters "NSA" are specified in relation to a description of goods in the second column of a subheading of a heading, the goods described do not include any goods prima facie classified under a preceding subheading of that heading whose second column begins with the same number of dashes as the first-mentioned subheading. CUSTOMS TARIFF ACT 1995 No. 147 of 1995 - SECT 8 Application of Schedule 4
8.(1) Subject to subsection (2), an item in Schedule 4 applies to goods if the goods are described in the second column of that item. (2) If goods are described in the second column of 2 or more items in Schedule 4, the item in that Schedule that applies to the goods is: (a) the item under which the least amount of duty would be payable in respect of the goods; or (b) if there are 2 or more such items, the last occurring such item. (3) For the purposes of Schedule 4: (a) a reference to a Tariff Concession Order includes a reference: (i) to a commercial tariff concession order made under Part XVA of the Customs Act 1901 as in force immediately before the commencement of the Customs Legislation (Tariff Concessions and Anti-Dumping) Amendment Act 1992; and (ii) to a commercial tariff concession order made under that Part as continued in force by section 20 of the Customs Legislation (Tariff Concessions and Anti-Dumping) Amendment Act 1992; and (b) a reference to section 269Q of the Customs Act 1901 includes a reference: (i) to subsection 269C(1A) of the Customs Act 1901 as in force immediately before the commencement of the Customs Legislation (Tariff Concessions and Anti-Dumping) Amendment Act 1992; and (ii) to that subsection as continued in force by section 20 of the Customs Legislation (Tariff Concessions and Anti-Dumping) Amendment Act 1992. CUSTOMS TARIFF ACT 1995 No. 147 of 1995 - SECT 9 Rates of duty - ad valorem duties
9.(1) Unless the contrary intention appears, if, in a rate column in Schedule 3 or 4, reference is made to a percentage in relation to goods or in relation to a part, component or ingredient of goods: (a) the reference is to that percentage of the value of the goods, or of that part, component or ingredient of the goods, as the case may be; and
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(b) the percentage is a rate of duty. (2) 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 Chief Executive Officer determines. CUSTOMS TARIFF ACT 1995 No. 147 of 1995 - SECT 10 Certain words etc. are rates of duty
10.(1) Unless the contrary intention appears, if the word "Free" is set out in section 16 or 18 or in a rate column, that word is a rate of duty. (2) Unless the contrary intention appears, any words, or words and figures, set out in a rate column, that enable the duty to be worked out in respect of goods, are a rate of duty. CUSTOMS TARIFF ACT 1995 No. 147 of 1995 - SECT 11 Rates of duty - phasing rates
11.(1) Subject to subsection (2), a rate of duty set out in: (a) the third column of a tariff classification under which goods are classified; or (b) the third column of an item in Schedule 4 that applies to goods; has effect from a specified date if that date preceded by the word "From" is specified in: (c) the second column of that tariff classification; or (d) the second column of that item in Schedule 4; as the case may be, in relation to that rate. (2) If a rate of duty set out in: (a) the third column of a tariff classification under which goods are classified; or (b) the third column of an item in Schedule 4 that applies to goods; has effect from a specified day, then, in working out the duty in respect of goods of that kind, or goods that are part of goods of that kind, that are entered for home consumption: (c) that rate is to be taken to be so set out only in respect of goods so entered on or after that day; and (d) if another rate of duty is set out in respect of such goods from a later day - that rate is not to be taken to apply in respect of goods so entered on or after that later day. CUSTOMS TARIFF ACT 1995 No. 147 of 1995 - SECT 12 Classes of countries and places in relation to which special rates apply
12. For the purposes of this Act: (a) a country specified in column 1 of Part 1 of Schedule 1 is a Forum Island Country; and (b) a country specified in column 1 of Division 1 of Part 2 or Part 3 of Schedule 1 is a Developing Country; and (c) a place specified in column 1 of Division 2 of Part 2 or Part 3 of Schedule 1 is to be treated as a Developing Country. CUSTOMS TARIFF ACT 1995 No. 147 of 1995 - SECT 13 When goods are the produce or manufacture of a particular country or place
13. For the purposes of this Act, goods are the produce or manufacture of a country or place only if they are, under Division 1A of Part VIII of the Customs Act 1901, the produce or manufacture of that country or place for the purposes of that Act. CUSTOMS TARIFF ACT 1995 No. 147 of 1995 - SECT 14 Application of rates of duty in relation to countries and places
14.(1) Subject to subsection (2): (a) a rate of duty set out in a rate column applies in relation to New Zealand if "NZ" is specified in relation to the rate; and (b) a rate of duty so set out applies in relation to Papua New Guinea if "PNG" is specified in relation to the rate; and (c) a rate of duty so set out applies in relation to every Forum Island Country if "FI" is specified in relation to the rate; and (d) a rate of duty so set out applies in relation to Hong Kong, Republic of Korea, Singapore and Taiwan Province if "DCT" is specified in relation to the rate; and (e) a rate of duty so set out applies in relation to every Developing Country specified in Part 2 of Schedule 1 (other than a Developing Country specified in paragraph (d)) if "DCS" is specified in relation to the rate; and (f) a rate of duty so set out applies in relation to every Developing Country specified in Part 3 of Schedule 1 if "DC" is specified in relation to the rate; and (g) the rate of duty so set out applies in relation to a particular Forum Island Country or Developing Country if its name, or the abbreviation for it, is specified in relation to the rate; and (h) the rate of duty so set out applies in relation to Canada if "CAN" is specified in relation to the rate. (2) A rate of duty set out in a rate column in relation to which "FI", "DC",
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"DCS" or "DCT" is specified does not apply in relation to a Forum Island Country or a Developing Country if that country or the abbreviation for it appears in a rate column followed by a rate of duty. CUSTOMS TARIFF ACT 1995 No. 147 of 1995 - PART 2 PART 2 - DUTIES OF CUSTOMS
CUSTOMS TARIFF ACT 1995 No. 147 of 1995 - SECT 15 Imposition of duties
15. Duties of Customs are imposed by this Act on: (a) goods imported into Australia on or after 1 July 1996; and (b) goods: (i) imported into Australia before 1 July 1996; and (ii) entered, or again entered, for home consumption on or after that day. CUSTOMS TARIFF ACT 1995 No. 147 of 1995 - SECT 16 Calculation of duty
16. Subject to sections 17, 18, 20 and 22, the duty in respect of goods must be worked out as follows: (a) if the goods are not the produce or manufacture of a Preference Country - by reference to the general rate set out in the third column of the tariff classification under which the goods are classified; (b) if the goods are the produce or manufacture of New Zealand: (i) if a rate of duty that applies in relation to New Zealand is set out in the third column of the tariff classification under which the goods are classified - by reference to that rate of duty; or (ii) otherwise - Free; (c) if the goods are the produce or manufacture of Papua New Guinea: (i) if a rate of duty that applies in relation to Papua New Guinea is set out in the third column of the tariff classification under which the goods are classified - by reference to that rate of duty; or (ii) otherwise - Free; (d) if the goods are the produce or manufacture of Canada: (i) if a rate of duty that applies in relation to Canada is set out in the third column of the tariff classification under which the goods are classified - by reference to that rate of duty; or (ii) otherwise - by reference to the general rate of duty set out in the third column of that tariff classification; (e) if the goods are the produce or manufacture of a Forum Island Country: (i) if a rate of duty that applies in relation to Forum Island Countries is set out in the third column of the tariff classification under which the goods are classified - by reference to that rate of duty; or (ii) otherwise - Free; (f) if the goods are the produce or manufacture of Hong Kong, Republic of Korea, Singapore or Taiwan Province: (i) subject to subparagraphs (ii) and (iii) - by reference to the general rate of duty set out in the third column of the tariff classification under which the goods are classified; or (ii) subject to subparagraph (iii), if a rate of duty that applies in relation to Developing Countries specified in Part 2 of Schedule 1 is set out in the third column of that tariff classification - by reference to that rate of duty; or (iii) if a rate of duty that applies in relation to Hong Kong, Republic of Korea, Singapore or Taiwan Province is set out in the third column of that tariff classification - by reference to that rate of duty; (g) if the goods are the produce or manufacture of a Developing Country specified in Part 2 of Schedule 1 (other than Hong Kong, Republic of Korea, Singapore or Taiwan Province): (i) if a rate of duty that applies in relation to those Developing Countries is set out in the third column of the tariff classification under which the goods are classified - by reference to that rate of duty; or (ii) otherwise - by reference to the general rate of duty set out in the third column of that tariff classification; (h) if the goods are the produce or manufacture of a Developing Country specified in Part 3 of Schedule 1: (i) if a rate of duty that applies in relation to those Developing Countries is set out in the third column of the tariff classification under which the goods are classified - by reference to that rate of duty; or (ii) otherwise - Free. CUSTOMS TARIFF ACT 1995 No. 147 of 1995 - SECT 17 Rates for goods with constituents etc.
17.(1) Subject to sections 18, 20 and 22, if the tariff classification under which goods are classified contains 2 or more phrases that describe goods and begin with the words "In respect of", the duty payable in respect of the first-mentioned goods is: (a) if the first-mentioned goods have as constituents goods to which 2 or more of the phrases relate - the sum of the amounts of the duty, worked out in accordance with subsection (3), in respect of each of the goods to which those phrases respectively relate; or (b) if the first-mentioned goods are, or have as constituents, goods to which only one phrase relates - the amount of duty, worked out in accordance with subsection (3), in respect of the goods to which that phrase relates.
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(2) If the words "In respect of remainder" appear in a tariff classification under which goods are classified, those words constitute a phrase for the purposes of this section and the word "remainder" appearing in that phrase must be taken to be a description of: (a) all goods that can be constituents of goods that can be classified under the tariff classification; and (b) all goods that can be classified under the tariff classification; other than goods to which another phrase contained in that tariff classification relates. (3) The duty in respect of constituent goods to which a phrase referred to in subsection (1) relates worked out in accordance with section 17 must be worked out as if: (a) the tariff classification under which the complete goods are classified were the tariff classification that contained that phrase; and (b) the rate of duty or rates of duty specified in the third column of that tariff classification in relation to the constituent goods to which that phrase relates were the only rate or rates set out in that tariff classification. CUSTOMS TARIFF ACT 1995 No. 147 of 1995 - SECT 18 Calculation of concessional duty
18.(1) Subject to sections 20 and 22, if an item in Schedule 4 prima facie applies to goods, that item only applies to those goods if the duty payable in respect of those goods under that item is less than the duty that, but for this section, would be payable under the tariff classification in Schedule 3 that applies to the goods. (2) For the purposes of subsection (1), the amount of duty payable in respect of goods under an item in Schedule 4 is an amount of duty worked out as follows: (a) if the goods are not the produce or manufacture of a Preference Country - by reference to the general rate set out in the third column of that item; (b) if the goods are the produce or manufacture of New Zealand: (i) if a rate of duty that applies in relation to New Zealand is set out in the third column of that item - by reference to that rate of duty; or (ii) otherwise - Free; (c) if the goods are the produce or manufacture of Papua New Guinea: