Customs Tariff Amendment (ASEAN-Australia-New Zealand Free Trade Agreement Implementation) Act 2009 (Cth)

Customs Tariff Amendment (ASEAN‑Australia‑New Zealand Free Trade Agreement Implementation) Act 2009 No. 98, 2009 An Act to amend the Customs Tariff Act 1995, and for related purposes Contents 1 Short title 2 Commencement 3 Schedule(s) Schedule 1—Main amendments Customs Tariff Act 1995 Schedule 2—Contingent amendments relating to Carbon Pollution Reduction Scheme Customs Tariff Act 1995 Customs Tariff Amendment (ASEAN-Australia-New Zealand Free Trade Agreement Implementation) Act 2009 No. 98, 2009 An Act to amend the Customs Tariff Act 1995, and for related purposes [Assented to 2 October 2009] The Parliament of Australia enacts: 1 Short title This Act may be cited as the Customs Tariff Amendment (ASEAN‑Australia‑New Zealand Free Trade Agreement Implementation) Act 2009. 2 Commencement (1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms. Commencement information Column 1 Column 2 Column 3 Provision(s) Commencement Date/Details 1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table The day this Act receives the Royal Assent. 2 October 2009 2. Schedule 1 At the same time as Schedule 1 to the Customs Amendment (ASEAN‑Australia‑New Zealand Free Trade Agreement Implementation) Act 2009 commences. 1 January 2010 3. Schedule 2 The later of: Does not commence (a) the start of the day Schedule 1 to the Customs Tariff Amendment (Carbon Pollution Reduction Scheme) Act 2009 commences; and (b) immediately after the commencement of the provision(s) covered by table item 2. However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur. Note: This table relates only to the provisions of this Act as originally passed by both Houses of the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent. (2) Column 3 of the table contains additional information that is not part of this Act. Information in this column may be added to or edited in any published version of this Act. 3 Schedule(s) Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms. Schedule 1—Main amendments Customs Tariff Act 1995 1 Subsection 3(1) (at the end of the definition of rate column) Add: ; or (f) the third column of the table in Schedule 8. 2 Subsection 9(1) Omit "Schedule 3, 4, 5, 6 or 7", substitute "Schedule 3, 4, 5, 6, 7 or 8". 3 After paragraph 11(1)(bc) Insert: or (bd) the third column of an item in the table in Schedule 8 that applies to goods; 4 After paragraph 11(1)(g) Insert: or (h) the third column of that item in the table in Schedule 8; 5 After paragraph 11(2)(bc) Insert: or (bd) the third column of an item in the table in Schedule 8 that applies to goods; 6 After section 13D Insert: 13E When goods are ASEAN‑Australia‑New Zealand (AANZ) originating goods For the purposes of this Act, goods are AANZ originating goods if, and only if, they are AANZ originating goods under Division 1G of Part VIII of the Customs Act 1901. 7 After subparagraph 16(1)(a)(v) Insert: and (vi) are not AANZ originating goods; 8 Paragraph 16(1)(g) (note) Repeal the note. 9 At the end of subsection 16(1) Add: ; (n) if the goods are AANZ originating goods: (i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 8—by reference to the rate of duty set out in column 3 of that item; or (ii) otherwise—Free. Note: See also subsections (3) and (4). 10 Subsections 16(3) and (4) Repeal the subsections, substitute: AANZ originating goods (3) If column 2 of an item in the table in Schedule 8 includes "(prescribed goods only)", subparagraph (1)(n)(i), insofar as it relates to that item, does not apply to the goods unless the goods are also prescribed by the regulations for the purposes of that item. Note: If column 2 of an item in the table in Schedule 8 includes "(prescribed goods only)" and the goods are not prescribed for the purposes of that item or any other item, the rate of duty in respect of the goods is Free. (4) If: (a) the goods are AANZ originating goods; and (b) the goods are classified to a subheading in Schedule 3 that is specified in column 2 of any of items 341 to 365 in the table in Schedule 8; then: (c) subparagraph (1)(n)(i) does not apply to the goods unless the goods are imported from a country specified in column 3 of the item concerned; and (d) if that subparagraph does apply—the rate of duty in relation to the goods is the rate set out in column 3 of the item concerned in relation to that country. Least rate of duty (5) If, apart from this subsection, more than one paragraph of subsection (1) would apply in relation to the goods, then the paragraph that does apply in relation to the goods is the paragraph in respect of which the least amount of duty would be payable in respect of the goods. 11 At the end of subsection 18(1) Add: ; or (e) under an item in the table in Schedule 8 that applies to the goods. 12 After subparagraph 18(2)(a)(v) Insert: and (vi) are not AANZ originating goods; 13 Paragraph 18(2)(g) (note) Repeal the note. 14 At the end of subsection 18(2) Add: ; (n) if the goods are AANZ originating goods: (i) if "AANZ" is specified in relation to a rate of duty set out in the third column of that item—by reference to that rate of duty; or (ii) otherwise—Free. 15 Subsection 18(3) Repeal the subsection, substitute: Least rate of duty (3) If, apart from this subsection, more than one paragraph of subsection (2) would apply in relation to the goods, then the paragraph that does apply in relation to the goods is the paragraph in respect of which the least amount of duty would be payable in respect of the goods. 16 After paragraph 19(1)(d) Insert: and (e) the rate column of an item in the table in Schedule 8 that relates to a subheading in Schedule 3: (i) that is specified in column 2 of that item in the table in Schedule 8; and (ii) that appears in column 1 of the Table below, opposite that excise item; 17 Schedule 4 (item 17A, column 3) After "CL", insert "/AANZ". 18 Schedule 4 (item 20A, paragraph (c) of the description of goods in column 2) Omit "or 7", substitute ", 7 or 8". 19 Schedule 4 (item 20A, column 3) After "CL", insert "/AANZ". 20 Schedule 4 (item 20B, paragraph (d) of the description of goods in column 2) Omit "or 7", substitute ", 7 or 8". 21 Schedule 4 (item 20B, column 3) After "CL", insert "/AANZ". 22 Schedule 4 (item 34, column 3) After "CL", insert "/AANZ". 23 Schedule 4 (item 41E, column 3) After "CL", insert "/AANZ". 24 Schedule 4 (item 50(1A), column 3) After "CL", insert "/AANZ". 25 Schedule 4 (item 50(2)(b), column 3) After "CL", insert "/AANZ". 26 Schedule 4 (item 61, column 3) After "CL", insert "/AANZ". 27 Schedule 4 (item 70, column 3) After "CL", insert "/AANZ". 28 Schedule 4 (item 72B, at the end of the last rate of duty in column 3) Add: AANZ:5% 29 Schedule 4 (item 73, column 3) After "CL", insert "/AANZ". 30 At the end of the Act Add: Schedule 8—ASEAN‑Australia‑New Zealand (AANZ) originating goods Note: See sections 15 and 16. AANZ originating goods Column 1 Column 2 Column 3 Item Heading or subheading in Schedule 3 Rate 1 2005.91.00 5% From 1 January 2020: Free 2 2005.99.00 5% From 1 January 2020: Free 3 2203.00.61 $35.24/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 4 2203.00.62 $41.06/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 5 2203.00.69 $41.06/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 6 2203.00.71 $7.03/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 7 2203.00.72 $22.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 8 2203.00.79 $28.91/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 9 2203.00.91 $69.57/L of alcohol 10 2203.00.99 $69.57/L of alcohol 11 2204.10.23 $69.57/L of alcohol 12 2204.10.29 $69.57/L of alcohol 13 2204.10.83 $69.57/L of alcohol 14 2204.10.89 $69.57/L of alcohol 15 2204.21.30 $69.57/L of alcohol 16 2204.21.90 $69.57/L of alcohol 17 2204.29.30 $69.57/L of alcohol 18 2204.29.90 $69.57/L of alcohol 19 2205.10.30 $69.57/L of alcohol 20 2205.10.90 $69.57/L of alcohol 21 2205.90.30 $69.57/L of alcohol 22 2205.90.90 $69.57/L of alcohol 23 2206.00.13 $69.57/L of alcohol 24 2206.00.14 $69.57/L of alcohol 25 2206.00.21 $69.57/L of alcohol 26 2206.00.22 $69.57/L of alcohol 27 2206.00.23 $69.57/L of alcohol 28 2206.00.24 $69.57/L of alcohol 29 2206.00.52 $69.57/L of alcohol 30 2206.00.59 $69.57/L of alcohol 31 2206.00.62 $69.57/L of alcohol 32 2206.00.69 $69.57/L of alcohol 33 2206.00.74 $35.24/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 34 2206.00.75 $41.06/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 35 2206.00.78 $41.06/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 36 2206.00.82 $7.03/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 37 2206.00.83 $22.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 38 2206.00.89 $28.91/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 39 2206.00.92 $69.57/L of alcohol 40 2206.00.99 $69.57/L of alcohol 41 2207.10.00 $69.57/L of alcohol 42 2207.20.10 $0.38143/L 43 2208.20.10 $64.96/L of alcohol 44 2208.20.90 $69.57/L of alcohol 45 2208.30.00 $69.57/L of alcohol 46 2208.40.00 $69.57/L of alcohol 47 2208.50.00 $69.57/L of alcohol 48 2208.60.00 $69.57/L of alcohol 49 2208.70.00 $69.57/L of alcohol 50 2208.90.20 $69.57/L of alcohol 51 2208.90.90 $69.57/L of alcohol 52 2401.10.00 $322.93/kg 53 2401.20.00 $322.93/kg of tobacco content 54 2401.30.00 $322.93/kg of tobacco content 55 2402.10.20 $0.25833/stick 56 2402.10.80 $322.93/kg of tobacco content 57 2402.20.20 $0.25833/stick 58 2402.20.80 $322.93/kg of tobacco content 59 2403.10.30 $0.25833/stick 60 2403.10.70 $322.93/kg of tobacco content 61 2403.91.00 $322.93/kg of tobacco content 62 2403.99.80 $322.93/kg of tobacco content 63 2707.10.00 $0.38143/L 64 2707.20.00 $0.38143/L 65 2707.30.00 $0.38143/L 66 2707.50.00 $0.38143/L 67 2709.00.90 $0.38143/L 68 2710.11.61 $0.02854/L 69 2710.11.69 $0.38143/L 70 2710.11.70 $0.38143/L 71 2710.11.80 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend 72 2710.19.16 $0.38143/L 73 2710.19.20 $0.38143/L 74 2710.19.40 $0.02854/L 75 2710.19.51 $0.38143/L 76 2710.19.52 $0.38143/L 77 2710.19.53 $0.38143/L 78 2710.19.70 $0.38143/L 79 2710.19.80 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend 80 2710.19.91 $0.05449/L 81 2710.19.92 $0.05449/kg 82 2710.91.16 $0.38143/L 83 2710.91.20 $0.38143/L 84 2710.91.40 $0.02854/L 85 2710.91.51 $0.38143/L 86 2710.91.52 $0.38143/L 87 2710.91.53 $0.38143/L 88 2710.91.61 $0.02854/L 89 2710.91.69 $0.38143/L 90 2710.91.70 $0.38143/L 91 2710.91.80 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend 92 2710.91.91 $0.05449/L 93 2710.91.92 $0.05449/kg 94 2710.99.16 $0.38143/L 95 2710.99.20 $0.38143/L 96 2710.99.40 $0.02854/L 97 2710.99.51 $0.38143/L 98 2710.99.52 $0.38143/L 99 2710.99.53 $0.38143/L 100 2710.99.61 $0.02854/L 101 2710.99.69 $0.38143/L 102 2710.99.70 $0.38143/L 103 2710.99.80 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend 104 2710.99.91 $0.05449/L 105 2710.99.92 $0.05449/kg 106 2902.20.00 $0.38143/L 107 2902.30.00 $0.38143/L 108 2902.41.00 $0.38143/L 109 2902.42.00 $0.38143/L 110 2902.43.00 $0.38143/L 111 2902.44.00 $0.38143/L 112 2905.31.00 5% From 1 January 2020: Free 113 3006.10.12 5% (prescribed goods only) From 1 January 2020: Free 114 3006.10.19 5% (prescribed goods only) From 1 January 2020: Free 115 3403.11.10 $0.05449/kg 116 3403.11.90 $0.05449/L 117 3403.19.10 $0.05449/kg 118 3403.19.90 $0.05449/L 119 3403.91.10 $0.05449/kg 120 3403.91.90 $0.05449/L 121 3403.99.10 $0.05449/kg 122 3403.99.90 $0.05449/L 123 3808.50.90 5% (prescribed goods only) From 1 January 2020: Free 124 3808.91.90 5% From 1 January 2020: Free 125 3808.93.00 5% From 1 January 2020: Free 126 3811.21.10 $0.05449/kg 127 3811.21.90 $0.05449/L 128 3817.00.10 $0.38143/L 129 3819.00.00 $0.05449/L 130 3824.90.20 $0.38143/L 131 3824.90.30 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend 132 3920.10.00 5% From 1 January 2020: Free 133 3920.99.00 5% From 1 January 2020: Free 134 3926.20.29 10% From 1 January 2015: 5% From 1 January 2020: Free 135 4015.19.90 5% From 1 January 2020: Free 136 4015.90.29 10% From 1 January 2015: 5% From 1 January 2020: Free 137 4107.11.00 5% From 1 January 2020: Free 138 4107.12.00 5% From 1 January 2020: Free 139 4107.91.00 5% From 1 January 2020: Free 140 4107.92.00 5% From 1 January 2020: Free 141 4203.40.90 10% From 1 January 2015: 5% From 1 January 2020: Free 142 4205.00.10 10% From 1 January 2015: 5% From 1 January 2020: Free 143 4411.12.90 5% (prescribed goods only) From 1 January 2020: Free 144 4411.13.90 5% (prescribed goods only) From 1 January 2020: Free 145 4411.14.90 5% (prescribed goods only) From 1 January 2020: Free 146 4411.93.00 5% (prescribed goods only) From 1 January 2020: Free 147 5208.52.00 5% From 1 January 2015: Free 148 5209.22.00 5% From 1 January 2015: Free 149 5407.20.00 5% From 1 January 2020: Free 150 5407.52.00 5% From 1 January 2020: Free 151 5702.31.00 5% From 1 January 2020: Free 152 5702.32.00 5% From 1 January 2020: Free 153 5702.39.10 5% From 1 January 2020: Free 154 5702.39.90 5% From 1 January 2020: Free 155 5702.41.90 5% From 1 January 2020: Free 156 5702.42.90 5% From 1 January 2020: Free 157 5702.49.10 5% From 1 January 2020: Free 158 5702.49.90 5% From 1 January 2020: Free 159 5702.50.90 5% From 1 January 2020: Free 160 5702.91.90 5% From 1 January 2020: Free 161 5702.92.90 5% From 1 January 2020: Free 162 5702.99.90 5% From 1 January 2020: Free 163 5703.10.00 5% From 1 January 2020: Free 164 5703.20.00 5% From 1 January 2020: Free 165 5703.30.00 5% From 1 January 2020: Free 166 5703.90.90 5% From 1 January 2020: Free 167 5704.10.10 5% From 1 January 2020: Free 168 5704.90.10 5% From 1 January 2020: Free 169 5705.00.10 5% From 1 January 2020: Free 170 5705.00.90 5% From 1 January 2020: Free 171 5802.11.00 10% From 1 January 2015: 5% From 1 January 2020: Free 172 5802.19.00 10% From 1 January 2015: 5% From 1 January 2020: Free 173 6001.21.00 10% From 1 January 2015: 5% From 1 January 2020: Free 174 6101.20.00 10% From 1 January 2015: 5% From 1 January 2020: Free 175 6101.30.00 10% From 1 January 2015: 5% From 1 January 2020: Free 176 6101.90.00 10% From 1 January 2015: 5% From 1 January 2020: Free 177 6102.20.00 10% From 1 January 2015: 5% From 1 January 2020: Free 178 6102.90.00 10% From 1 January 2015: Free 179 6103.10.00 10% (prescribed goods only) From 1 January 2015: 5% From 1 January 2020: Free 180 6103.10.00 10% (prescribed goods only) From 1 January 2015: Free 181 6103.22.00 10% From 1 January 2015: 5% From 1 January 2020: Free 182 6103.29.00 10% From 1 January 2015: 5% From 1 January 2020: Free 183 6103.31.00 10% From 1 January 2015: 5% From 1 January 2020: Free 184 6103.39.00 10% From 1 January 2015: 5% From 1 January 2020: Free 185 6103.41.00 10% From 1 January 2015: 5% From 1 January 2020: Free 186 6103.42.00 10% From 1 January 2015: 5% From 1 January 2020: Free 187 6103.49.00 10% From 1 January 2015: 5% From 1 January 2020: Free 188