Customs Tariff Amendment (Regional Comprehensive Economic Partnership Agreement Implementation) Act 2021 (Cth)

Customs Tariff Amendment (Regional Comprehensive Economic Partnership Agreement Implementation) Act 2021 No. 113, 2021 An Act to amend the Customs Tariff Act 1995, and for related purposes Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—Main amendments Customs Tariff Act 1995 Schedule 2—Contingent amendments Customs Tariff Act 1995 Customs Tariff Amendment (Regional Comprehensive Economic Partnership Agreement Implementation) Act 2021 No. 113, 2021 An Act to amend the Customs Tariff Act 1995, and for related purposes [Assented to 25 October 2021] The Parliament of Australia enacts: 1 Short title This Act is the Customs Tariff Amendment (Regional Comprehensive Economic Partnership Agreement Implementation) Act 2021. 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 Provisions 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. 25 October 2021 2. Schedule 1 At the same time as Schedule 1 to the Customs Amendment (Regional Comprehensive Economic Partnership Agreement Implementation) Act 2021 commences. 1 January 2022 3. Schedule 2 The later of: 1 January 2022 (a) immediately after the commencement of the provisions covered by table item 2; and (b) immediately after the commencement of the Customs Tariff Amendment (2022 Harmonized System Changes) Act 2021. However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur. Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act. (2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act. 3 Schedules Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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 (l) the third column of the table in Schedule 14. 2 Subsection 9(1) Omit "or 12", substitute ", 12 or 14". 3 After paragraph 11(1)(bi) Insert: or (bj) the third column of an item in the table in Schedule 14 that applies to goods; 4 After paragraph 11(1)(m) Insert: or (n) the third column of that item in the table in Schedule 14; 5 After paragraph 11(2)(bi) Insert: or (bj) the third column of an item in the table in Schedule 14 that applies to goods; 6 After section 13K Insert: 13L When goods are Regional Comprehensive Economic Partnership (RCEP) originating goods For the purposes of this Act, goods are RCEP originating goods if, and only if, they are RCEP originating goods under Division 1N of Part VIII of the Customs Act 1901. 7 After subparagraph 16(1)(a)(xi) Insert: and (xii) are not RCEP originating goods; 8 At the end of subsection 16(1) Add: ; (t) if the goods are RCEP 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 14—by reference to the rate of duty set out in column 3 of that item; or (ii) otherwise—Free. Note: See also subsections (4A) and (4B). 9 After subsection 16(4AB) Insert: Regional Comprehensive Economic Partnership (RCEP) originating goods (4A) For the purposes of Schedule 14: (a) a reference in that Schedule to year 2 is a reference to the first calendar year beginning after the commencement of this subsection; and (b) a reference in that Schedule to year 3 is a reference to the second calendar year beginning after the commencement of this subsection; and (c) a reference in that Schedule to year 4 is a reference to the third calendar year beginning after the commencement of this subsection; and (d) a reference in that Schedule to year 5 is a reference to the fourth calendar year beginning after the commencement of this subsection; and (e) a reference in that Schedule to year 7 is a reference to the sixth calendar year beginning after the commencement of this subsection; and (f) a reference in that Schedule to year 10 is a reference to the ninth calendar year beginning after the commencement of this subsection; and (g) a reference in that Schedule to year 11 is a reference to the tenth calendar year beginning after the commencement of this subsection; and (h) a reference in that Schedule to year 13 is a reference to the 12th calendar year beginning after the commencement of this subsection; and (i) a reference in that Schedule to year 15 is a reference to the 14th calendar year beginning after the commencement of this subsection; and (j) a reference in that Schedule to year 16 is a reference to the 15th calendar year beginning after the commencement of this subsection; and (k) a reference in that Schedule to year 17 is a reference to the 16th calendar year beginning after the commencement of this subsection; and (l) a reference in that Schedule to year 18 is a reference to the 17th calendar year beginning after the commencement of this subsection; and (m) a reference in that Schedule to year 19 is a reference to the 18th calendar year beginning after the commencement of this subsection; and (n) a reference in that Schedule to year 20 is a reference to the 19th calendar year beginning after the commencement of this subsection. (4B) If column 2 of an item in the table in Schedule 14 includes "(prescribed goods only)", subparagraph (1)(t)(i) does not apply to the goods unless the goods are also prescribed for the purposes of that item. 10 At the end of subsection 18(1) Add: ; or (k) under an item in the table in Schedule 14 that applies to the goods. 11 After subparagraph 18(2)(a)(xi) Insert: and (xii) are not RCEP originating goods; 12 At the end of subsection 18(2) Add: ; (t) if the goods are RCEP originating goods: (i) if "RCEP" 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. 13 Paragraph 19AAC(1)(b) Omit "or 13", substitute ", 13 or 14". 14 Paragraph 19AA(b) Omit "or 13", substitute ", 13 or 14". 15 Paragraph 19AC(b) Omit "or 13", substitute ", 13 or 14". 16 Paragraph 19ACA(1)(b) Omit "or 13", substitute ", 13 or 14". 17 Schedule 4 (table item 17A, column headed "Rate of duty") After "HK", insert "/RCEP". 18 Schedule 4 (table item 20, column headed "Description of goods", paragraph (d)) Omit "or 12", substitute ", 12 or 14". 19 Schedule 4 (table item 20, column headed "Rate of duty") After "CN", insert "/RCEP". 20 Schedule 4 (table item 22, column headed "Rate of duty") After "HK" (wherever occurring), insert "/RCEP". 21 Schedule 4 (table item 45, column headed "Rate of duty") After "HK", insert "/RCEP". 22 Schedule 4 (table item 50, column headed "Rate of duty") After "HK" (wherever occurring), insert "/RCEP". 23 Schedule 4 (table item 53, at the end of the column headed "Rate of duty") Add: RCEP:5% 24 At the end of the Act Add: Schedule 14—Regional Comprehensive Economic Partnership (RCEP) originating goods Note: See sections 15 and 16. RCEP originating goods Column 1 Column 2 Column 3 Item Heading or subheading in Schedule 3 Rate 1 0405.20.00 3% From 1 January of year 2: 1% From 1 January of year 3: Free 2 0511.99.10 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 3 0714.50.10 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 4 0802.11.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 5 0806.10.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 6 0806.20.00 5% 7 1105.20.00 5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free 8 1202.30.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 9 1202.41.00 5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free 10 1202.42.00 5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free 11 1212.21.10 4% From 1 January of year 2: 2% From 1 January of year 3: Free 12 1302.19.10 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 13 1514.11.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 14 1514.91.00 4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free 15 1515.11.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 16 1515.29.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 17 1518.00.10 2% From 1 January of year 2: 1% From 1 January of year 3: Free 18 1601.00.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 19 1602.10.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 20 1602.42.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 21 1904.30.00 3% From 1 January of year 3: 2% From 1 January of year 5: 1% From 1 January of year 7: Free 22 1905.90.00 5% From 1 January of year 11: 4% From 1 January of year 13: 3% From 1 January of year 16: 2% From 1 January of year 18: 1% From 1 January of year 20: Free 23 2001.10.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 24 2001.90.10 2% From 1 January of year 2: 1% From 1 January of year 3: Free 25 2005.10.00 5% 26 2005.91.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 27 2005.99.00 4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free 28 2006.00.20 4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free 29 2006.00.39 4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free 30 2008.40.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 31 2008.50.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 32 2008.70.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 33 2008.93.00 2% From 1 January of year 2: 1% From 1 January of year 3: Free 34 2009.12.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 35 2009.21.00 4%, or, if lower, $0.45/kg TSS From 1 January of year 3: 3%, or, if lower, $0.45/kg TSS From 1 January of year 5: 2%, or, if lower, $0.45/kg TSS From 1 January of year 7: Free 36 2009.29.00 4%, or, if lower, $0.45/kg TSS From 1 January of year 3: 3%, or, if lower, $0.45/kg TSS From 1 January of year 5: 2%, or, if lower, $0.45/kg TSS From 1 January of year 7: Free 37 2009.31.20 4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free 38 2009.31.90 5%, or, if lower, $0.45/kg TSS 39 2009.39.20 4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free 40 2009.39.90 5%, or, if lower, $0.45/kg TSS 41 2009.50.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 42 2009.61.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 43 2009.81.00 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 44 2203.00.63 $9.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 45 2203.00.64 $45.07/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 46 2203.00.65 $28.23/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 47 2203.00.66 $52.49/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 48 2203.00.67 $36.98/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 49 2203.00.69 $52.49/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 50 2203.00.71 $9.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 51 2203.00.72 $28.23/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 52 2203.00.79 $36.98/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 53 2203.00.91 $88.91/L of alcohol 54 2203.00.99 $88.91/L of alcohol 55 2204.10.21 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 56 2204.10.23 4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol 57 2204.10.29 4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol 58 2204.10.81 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 59 2204.10.83 4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol 60 2204.10.89 $88.91/L of alcohol 61 2204.21.10 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 62 2204.21.30 4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol 63 2204.21.90 4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol 64 2204.22.10 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 65 2204.22.30 4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol 66 2204.22.90 4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol 67 2204.29.10 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 68 2204.29.30 4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol 69 2204.29.90 4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol 70 2204.30.90 4% From 1 January of year 4: 3% From 1 January of year 7: 2% From 1 January of year 10: 1% From 1 January of year 15: Free 71 2205.10.10 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 72 2205.10.30 4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol 73 2205.10.90 4%, and $88.91/L of alcohol From 1 January of year 3: 3%, and $88.91/L of alcohol From 1 January of year 5: 2%, and $88.91/L of alcohol From 1 January of year 7: $88.91/L of alcohol 74 2205.90.10 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 75 2205.90.20 4% From 1 January of year 3: 3% From 1 January of year 5: 2% From 1 January of year 7: Free 76 2205.90.30 4%