Customs Tariff Amendment (Singapore-Australia Free Trade Agreement Amendment Implementation) Act 2017 (Cth)

Customs Tariff Amendment (Singapore‑Australia Free Trade Agreement Amendment Implementation) Act 2017 No. 121, 2017 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—Other amendments Customs Tariff Act 1995 Customs Tariff Amendment (Singapore-Australia Free Trade Agreement Amendment Implementation) Act 2017 No. 121, 2017 An Act to amend the Customs Tariff Act 1995, and for related purposes [Assented to 30 October 2017] The Parliament of Australia enacts: 1 Short title This Act is the Customs Tariff Amendment (Singapore‑Australia Free Trade Agreement Amendment Implementation) Act 2017. 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. 30 October 2017 2. Schedule 1 At the same time as Schedule 1 to the Customs Amendment (Singapore‑Australia Free Trade Agreement Amendment Implementation) Act 2017 commences. 1 December 2017 3. Schedule 2 The third anniversary of the day on which the provisions covered by table item 2 commence. 1 December 2020 Note: This table relates only to the provisions of this Act as originally enacted.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in any published version of this Act. 3 Schedules Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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) (after paragraph (b) of the definition of rate column) Insert: (ba) the third column of the table in Schedule 4A; or 2 Subsection 9(1) After "4,", insert "4A,". 3 After paragraph 11(1)(b) Insert: (baa) the third column of an item in the table in Schedule 4A that applies to goods; or 4 After paragraph 11(1)(d) Insert: (da) the third column of that item in the table in Schedule 4A; or 5 After paragraph 11(2)(b) Insert: (baa) the third column of an item in the table in Schedule 4A that applies to goods; or 6 After section 13 Insert: 13AA When goods are Singaporean originating goods For the purposes of this Act, goods are Singaporean originating goods if, and only if, they are Singaporean originating goods under Division 1BA of Part VIII of the Customs Act 1901. 7 After subparagraph 16(1)(a)(i) Insert: (ia) are not Singaporean originating goods; and 8 After paragraph 16(1)(j) Insert: (ja) if the goods are Singaporean 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 4A—by reference to the rate of duty set out in column 3 of that item; or (ii) otherwise—Free; 9 After paragraph 18(1)(a) Insert: (aa) under an item in the table in Schedule 4A that applies to the goods; or 10 After subparagraph 18(2)(a)(i) Insert: (ia) are not Singaporean originating goods; and 11 After paragraph 18(2)(j) Insert: (ja) if the goods are Singaporean originating goods: (i) if a rate of duty that applies in relation to Singapore is set out in the third column of that item—by reference to that rate of duty; or (ii) otherwise—Free; 12 Paragraph 19AAC(1)(b) After "the table in Schedule", insert "4A,". 13 Paragraph 19AA(b) After "the table in Schedule", insert "4A,". 14 Paragraph 19AC(b) After "the table in Schedule", insert "4A,". 15 Paragraph 19ACA(1)(b) After "the table in Schedule", insert "4A,". 16 Schedule 4 (table item 53, column headed "Rate of duty") Before: US:5% insert: SG:5% 17 After Schedule 4 Insert: Schedule 4A—Singaporean originating goods Note: See sections 15 and 16. Singaporean originating goods Column 1 Column 2 Column 3 Item Heading or subheading in Schedule 3 Rate 1 2203.00.61 $41.95/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 2 2203.00.62 $48.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 3 2203.00.69 $48.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 4 2203.00.71 $8.39/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 5 2203.00.72 $26.28/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 6 2203.00.79 $34.42/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 7 2203.00.91 $82.76/L of alcohol 8 2203.00.99 $82.76/L of alcohol 9 2204.10.23 $82.76/L of alcohol 10 2204.10.29 $82.76/L of alcohol 11 2204.10.83 $82.76/L of alcohol 12 2204.10.89 $82.76/L of alcohol 13 2204.21.30 $82.76/L of alcohol 14 2204.21.90 $82.76/L of alcohol 15 2204.22.30 $82.76/L of alcohol 16 2204.22.90 $82.76/L of alcohol 17 2204.29.30 $82.76/L of alcohol 18 2204.29.90 $82.76/L of alcohol 19 2205.10.30 $82.76/L of alcohol 20 2205.10.90 $82.76/L of alcohol 21 2205.90.30 $82.76/L of alcohol 22 2205.90.90 $82.76/L of alcohol 23 2206.00.13 $82.76/L of alcohol 24 2206.00.14 $82.76/L of alcohol 25 2206.00.21 $82.76/L of alcohol 26 2206.00.22 $82.76/L of alcohol 27 2206.00.23 $82.76/L of alcohol 28 2206.00.24 $82.76/L of alcohol 29 2206.00.52 $82.76/L of alcohol 30 2206.00.59 $82.76/L of alcohol 31 2206.00.62 $82.76/L of alcohol 32 2206.00.69 $82.76/L of alcohol 33 2206.00.74 $41.95/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 $48.86/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 $48.86/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 $8.39/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 $26.28/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 $34.42/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 $82.76/L of alcohol 40 2206.00.99 $82.76/L of alcohol 41 2207.10.00 $82.76/L of alcohol 42 2207.20.10 $0.403/L 43 2208.20.10 $77.30/L of alcohol 44 2208.20.90 $82.76/L of alcohol 45 2208.30.00 $82.76/L of alcohol 46 2208.40.00 $82.76/L of alcohol 47 2208.50.00 $82.76/L of alcohol 48 2208.60.00 $82.76/L of alcohol 49 2208.70.00 $82.76/L of alcohol 50 2208.90.20 $82.76/L of alcohol 51 2208.90.90 $82.76/L of alcohol 52 2401.10.00 Applicable rate (see section 19ACA)/kg 53 2401.20.00 Applicable rate (see section 19ACA)/kg of tobacco content 54 2401.30.00 Applicable rate (see section 19ACA)/kg of tobacco content 55 2402.10.20 $0.69858/stick 56 2402.10.80 Applicable rate (see section 19ACA)/kg of tobacco content 57 2402.20.20 $0.69858/stick 58 2402.20.80 Applicable rate (see section 19ACA)/kg of tobacco content 59 2403.11.00 Applicable rate (see section 19ACA)/kg of tobacco content 60 2403.19.10 $0.69858/stick 61 2403.19.90 Applicable rate (see section 19ACA)/kg of tobacco content 62 2403.91.00 Applicable rate (see section 19ACA)/kg of tobacco content 63 2403.99.80 Applicable rate (see section 19ACA)/kg of tobacco content 64 2707.10.00 $0.403/L 65 2707.20.00 $0.403/L 66 2707.30.00 $0.403/L 67 2707.50.00 $0.403/L 68 2709.00.90 $0.403/L 69 2710.12.61 $0.03556/L 70 2710.12.62 $0.403/L of gasoline plus $0.403/L of ethanol plus $0.403/L of other substances (if any) in the blend 71 2710.12.69 $0.403/L 72 2710.12.70 $0.403/L 73 2710.19.16 $0.403/L 74 2710.19.22 $0.403/L of diesel plus $0.403/L of ethanol plus $0.403/L of other substances (if any) in the blend 75 2710.19.28 $0.403/L 76 2710.19.40 $0.03556/L 77 2710.19.51 $0.403/L 78 2710.19.52 $0.403/L 79 2710.19.53 $0.403/L 80 2710.19.70 $0.403/L 81 2710.19.91 $0.085/L 82 2710.19.92 $0.085/kg 83 2710.20.00 $0.403/L of biodiesel plus $0.403/L of ethanol (if any) plus $0.403/L of other substances in the blend 84 2710.91.16 $0.403/L 85 2710.91.22 $0.403/L of diesel plus $0.403/L of ethanol plus $0.403/L of other substances (if any) in the blend 86 2710.91.28 $0.403/L 87 2710.91.40 $0.03556/L 88 2710.91.51 $0.403/L 89 2710.91.52 $0.403/L 90 2710.91.53 $0.403/L 91 2710.91.61 $0.03556/L 92 2710.91.62 $0.403/L of gasoline plus $0.403/L of ethanol plus $0.403/L of other substances (if any) in the blend 93 2710.91.69 $0.403/L 94 2710.91.70 $0.403/L 95 2710.91.80 $0.403/L of biodiesel plus $0.403/L of ethanol (if any) plus $0.403/L of other substances in the blend 96 2710.91.91 $0.085/L 97 2710.91.92 $0.085/kg 98 2710.99.16 $0.403/L 99 2710.99.22 $0.403/L of diesel plus $0.403/L of ethanol plus $0.403/L of other substances (if any) in the blend 100 2710.99.28 $0.403/L 101 2710.99.40 $0.03556/L 102 2710.99.51 $0.403/L 103 2710.99.52 $0.403/L 104 2710.99.53 $0.403/L 105 2710.99.61 $0.03556/L 106 2710.99.62 $0.403/L of gasoline plus $0.403/L of ethanol plus $0.403/L of other substances (if any) in the blend 107 2710.99.69 $0.403/L 108 2710.99.70 $0.403/L 109 2710.99.80 $0.403/L of biodiesel plus $0.403/L of ethanol (if any) plus $0.403/L of other substances in the blend 110 2710.99.91 $0.085/L 111 2710.99.92 $0.085/kg 112 2711.11.00 $0.276/kg 113 2711.12.10 $0.132/L 114 2711.13.10 $0.132/L 115 2711.21.10 $0.276/kg 116 2902.20.00 $0.403/L 117 2902.30.00 $0.403/L 118 2902.41.00 $0.403/L 119 2902.42.00 $0.403/L 120 2902.43.00 $0.403/L 121 2902.44.00 $0.403/L 122 3403.11.10 $0.085/kg 123 3403.11.90 $0.085/L 124 3403.19.10 $0.085/kg 125 3403.19.90 $0.085/L 126 3403.91.10 $0.085/kg 127 3403.91.90 $0.085/L 128 3403.99.10 $0.085/kg 129 3403.99.90 $0.085/L 130 3811.21.10 $0.085/kg 131 3811.21.90 $0.085/L 132 3817.00.10 $0.403/L 133 3819.00.00 $0.085/L 134 3824.99.30 $0.403/L of gasoline plus $0.403/L of ethanol plus $0.403/L of other substances (if any) in the blend 135 3824.99.40 $0.403/L of diesel plus $0.403/L of ethanol plus $0.403/L of other substances (if any) in the blend 136 3826.00.10 $0.403/L 137 3826.00.20 $0.403/L of biodiesel plus $0.403/L of ethanol (if any) plus $0.403/L of other substances in the blend 18 User's guide Omit: The rate of duty applicable to particular goods is determined by the classification to which those goods belong and, in most cases, by reference to Schedule 3. However, the rate of duty for US originating goods is determined under Schedule 5, the rate of duty for Thai originating goods is determined under Schedule 6, the rate of duty for Chilean originating goods is determined under Schedule 7, the rate of duty for ASEAN‑Australia‑New Zealand (AANZ) originating goods is determined under Schedule 8, the rate of duty for Malaysian originating goods is determined under Schedule 9, the rate of duty for Korean originating goods is determined under Schedule 10, the rate of duty for Japanese originating goods is determined under Schedule 11 and the rate of duty for Chinese originating goods is determined under Schedule 12. substitute: The rate of duty applicable to particular goods is determined by the classification to which those goods belong and, in most cases, by reference to Schedule 3. However, the rate of duty for goods that are originating goods under a free trade agreement or other agreement between Australia and one or more other countries is determined under Schedules 4A to 12. 19 User's guide Omit "Schedule 3, 5,", substitute "Schedule 3, 4A, 5,". 20 User's guide Omit "Schedules 3, 5,", substitute "Schedules 3, 4A, 5,". 21 User's guide Before: Schedule 5 sets out the rate of duty for US originating goods. insert: Schedule 4A sets out the rate of duty for Singaporean originating goods. 22 Application provision The amendments made by items 1 to 11, 16 and 17 apply in relation to: (a) goods imported into Australia on or after the commencement of this Schedule; and (b) goods imported into Australia before the commencement of this Schedule, where the time for working out the rate of import duty on the goods had not occurred before the commencement of this Schedule. Schedule 2—Other amendments Customs Tariff Act 1995 1 Section 13 Omit "or Division 1B". 2 Paragraph 14(1)(j) Repeal the paragraph. 3 Paragraph 16(1)(j) Repeal the paragraph. 4 Paragraph 18(2)(j) Repeal the paragraph. 5 Schedule 3 (subheading 2203.00.61, column 3) Omit "SG:$29.36/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15". 6 Schedule 3 (subheading 2203.00.62, column 3) Omit "SG:$34.22/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15". 7 Schedule 3 (subheading 2203.00.69, column 3) Omit "SG:$34.22/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15". 8 Schedule 3 (subheading 2203.00.71, column 3) Omit "SG:$5.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15". 9 Schedule 3 (subheading 2203.00.72, column 3) Omit "SG:$18.41/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15". 10 Schedule 3 (subheading 2203.00.79, column 3) Omit "SG:$24.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15". 11 Schedule 3 (subheading 2203.00.91, column 3) Omit "/SG". 12 Schedule 3 (subheading 2203.00.99, column 3) Omit "/SG". 13 Schedule 3 (subheading 2204.10.23, column 3) Omit "/SG". 14 Schedule 3 (subheading 2204.10.29, column 3) Omit "SG:$57.97/L of alcohol". 15 Schedule 3 (subheading 2204.10.83, column 3) Omit "/SG". 16 Schedule 3 (subheading 2204.10.89, column 3) Omit "SG:$57.97/L of alcohol". 17 Schedule 3 (subheading 2204.21.30, column 3) Omit "/SG". 18 Schedule 3 (subheading 2204.21.90, column 3) Omit "SG:$57.97/L of alcohol". 19 Schedule 3 (subheading 2204.22.30, column 3) Omit "/SG". 20 Schedule 3 (subheading 2204.22.90, column 3) Omit "/SG". 21 Schedule 3 (subheading 2204.29.30, column 3) Omit "/SG". 22 Schedule 3 (subheading 2204.29.90, column 3) Omit "SG:$57.97/L of alcohol". 23 Schedule 3 (subheading 2205.10.30, column 3) Omit "/SG". 24 Schedule 3 (subheading 2205.10.90, column 3) Omit "SG:$57.97/L of alcohol". 25 Schedule 3 (subheading 2205.90.30, column 3) Omit "/SG". 26 Schedule 3 (subheading 2205.90.90, column 3) Omit "SG:$57.97/L of alcohol". 27 Schedule 3 (subheading 2206.00.13, column 3) Omit "/SG". 28 Schedule 3 (subheading 2206.00.14, column 3) Omit "/SG". 29 Schedule 3 (subheading 2206.00.21, column 3) Omit "/SG". 30 Schedule 3 (subheading 2206.00.22, column 3) Omit "/SG". 31 Schedule 3 (subheading 2206.00.23, column 3) Omit "/SG". 32 Schedule 3 (subheading 2206.00.24, column 3) Omit "/SG". 33 Schedule 3 (subheading 2206.00.52, column 3) Omit "/SG". 34 Schedule 3 (subheading 2206.00.59, column 3) Omit "SG:$57.97/L of alcohol". 35 Schedule 3 (subheading 2206.00.62, column 3) Omit "/SG". 36 Schedule 3 (subheading 2206.00.69, column 3) Omit "SG:$57.97/L of alcohol". 37 Schedule 3 (subheading 2206.00.74, column 3) Omit "SG:$29.36/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15". 38 Schedule 3 (subheading 2206.00.75, column 3) Omit "SG:$34.22/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15". 39 Schedule 3 (subheading 2206.00.78, column 3) Omit "SG:$34.22/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15". 40 Schedule 3 (subheading 2206.00.82, column 3) Omit "SG:$5.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15". 41 Schedule 3 (subheading 2206.00.83, column 3) Omit "SG:$18.41/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15". 42 Schedule 3 (subheading 2206.00.89, column 3) Omit "SG:$24.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15". 43 Schedule 3 (subheading 2206.00.92, column 3) Omit "/SG". 44 Schedule 3 (subheading 2206.00.99, column 3) Omit "SG:$57.97/L of alcohol". 45 Schedule 3 (subheading 2207.10.00, column 3) Omit "SG:$57.97/L of alcohol". 46 Schedule 3 (subheading 2207.20.10, column 3) Omit "SG:$0.38143/L". 47 Schedule 3 (subheading 2208.20.10, column 3) Omit "SG:$54.13/L of alcohol". 48 Schedule 3 (subheading 2208.20.90, column 3) Omit "SG:$57.97/L of alcohol". 49 Schedule 3 (subheading 2208.30.00, column 3) Omit "SG:$57.97/L of alcohol". 50 Schedule 3 (subheading 2208.40.00, column 3) Omit "SG:$57.97/L of alcohol". 51 Schedule 3 (subheading 2208.50.00, column 3) Omit "SG:$57.97/L of alcohol". 52 Schedule 3 (subheading 2208.60.00, column 3) Omit "SG:$57.97/L of alcohol". 53 Schedule 3 (subheading 2208.70.00, column 3) Omit "SG:$57.97/L of alcohol". 54 Schedule 3 (subheading 2208.90.20, column 3) Omit "/SG". 55 Schedule 3 (subheading 2208.90.90, column 3) Omit "SG:$57.97/L of alcohol". 56 Schedule 3 (subheading 2401.10.00, column 3) Omit "/SG". 57 Schedule 3 (subheading 2401.20.00, column 3) Omit "/SG". 58 Schedule 3 (subheading 2401.30.00, column 3) Omit "/SG". 59 Schedule 3 (subheading 2402.10.20, column 3) Omit "/SG". 60 Schedule 3 (subheading 2402.10.80, column 3) Omit "/SG". 61 Schedule 3 (subheading 2402.20.20, column 3) Omit "/SG". 62 Schedule 3 (subheading 2402.20.80, column 3) Omit "/SG". 63 Schedule 3 (subheading 2403.11.00, column 3) Omit "/SG". 64 Schedule 3 (subheading 2403.19.10, column 3) Omit "/SG". 65 Schedule 3 (subheading 2403.19.90, column 3) Omit "/SG". 66 Schedule 3 (subheading 2403.91.00, column 3) Omit "/SG". 67 Schedule 3 (subheading 2403.99.80, column 3) Omit "/SG". 68 Schedule 3 (subheading 2707.10.00, column 3) Omit "SG:$0.38143/L". 69 Schedule 3 (subheading 2707.20.00, column 3) Omit "/SG". 70 Schedule 3 (subheading 2707.30.00, column 3) Omit "/SG". 71 Schedule 3 (subheading 2707.50.00, column 3) Omit "/SG". 72 Schedule 3 (subheading 2709.00.90, column 3) Omit "/SG". 73 Schedule 3 (subheading 2710.12.61, column 3) Omit "/SG". 74 Schedule 3 (subheading 2710.12.62, column 3) Omit "/SG". 75 Schedule 3 (subheading 2710.12.69, column 3) Omit "/SG". 76 Schedule 3 (subheading 2710.12.70, column 3) Omit "/SG". 77 Schedule 3 (subheading 2710.19.16, column 3) Omit "/SG". 78 Schedule 3 (subheading 2710.19.22, column 3) Omit "/SG". 79 Schedule 3 (subheading 2710.19.28, column 3) Omit "/SG". 80 Schedule 3 (subheading 2710.19.40, column 3) Omit "/SG". 81 Schedule 3 (subheading 2710.19.51, column 3) Omit "/SG". 82 Schedule 3 (subheading 2710.19.52, column 3) Omit "/SG". 83 Schedule 3 (subheading 2710.19.53, column 3) Omit "/SG". 84 Schedule 3 (subheading 2710.19.70, column 3) Omit "/SG". 85 Schedule 3 (subheading 2710.19.91, column 3) Omit "/SG". 86 Schedule 3 (subheading 2710.19.92, column 3) Omit "/SG". 87 Schedule 3 (subheading 2710.20.00, column 3) Omit "/SG". 88 Schedule 3 (subheading 2710.91.16, column 3) Omit "/SG". 89 Schedule 3 (subheading 2710.91.22, column 3) Omit "/SG". 90 Schedule 3 (subheading 2710.91.28, column 3) Omit "/SG". 91 Schedule 3 (subheading 2710.91.40, column 3) Omit "/SG". 92 Schedule 3 (subheading 2710.91.51, column 3) Omit "/SG". 93 Schedule 3 (subheading 2710.91.52, column 3) Omit "/SG". 94 Schedule 3 (subheading 2710.91.53, column 3) Omit "/SG". 95 Schedule 3 (subheading 2710.91.61, column 3) Omit "/SG". 96 Schedule 3 (subheading 2710.91.62, column 3) Omit "/SG". 97 Schedule 3 (subheading 2710.91.69, column 3) Omit "/SG". 98 Schedule 3 (subheading 2710.91.70, column 3) Omit "/SG". 99 Schedule 3 (subheading 2710.91.80, column 3) Omit "/SG". 100 Schedule 3 (subheading 2710.91.91, column 3) Omit "/SG". 101 Schedule 3 (subheading 2710.91.92, column 3) Omit "/SG". 102 Schedule 3 (subheading 2710.99.16, column 3) Omit "/SG". 103 Schedule 3 (subheading 2710.99.22, column 3) Omit "/SG". 104 Schedule 3 (subhead