Commonwealth: Customs Tariff Amendment (Fuels) Act 2004 (Cth)

Customs Tariff Amendment (Fuels) Act 2004 No. 65, 2004 An Act to amend the Customs Tariff Act 1995, and for related purposes Contents 1 Short title 2 Commencement 3 Schedule(s) Schedule 1—Amendment of the Customs Tariff Act 1995 Part 1—Amendments providing different customs duty rates for diesel and other fuels by reference to their sulphur content Part 2—Further amendments relating to the different customs duty rates that apply to diesel and other fuels by reference to their sulphur content Part 3—Amendments increasing the customs duty rate on aviation fuels Part 4—Further amendments relating to the increased customs duty rate on aviation fuels Part 5—Amendments providing for a customs duty rate on biodiesel Schedule 2—Further amendments of the Customs Tariff Act 1995 to commence only if the Customs Tariff Amendment Act (No. 1) 2004 commences Part 1—Amendments relating to the amendments made by Part 1 of Schedule 1 to this Act Part 2—Amendments relating to the amendments made by Part 5 of Schedule 1 to this Act Schedule 3—Amendment of the Customs Tariff Amendment Act (No. 1) 2003 Customs Tariff Amendment (Fuels) Act 2004 No. 65, 2004 An Act to amend the Customs Tariff Act 1995, and for related purposes [Assented to 22 June 2004] The Parliament of Australia enacts: 1 Short title This Act may be cited as the Customs Tariff Amendment (Fuels) Act 2004. 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 on which this Act receives the Royal Assent. 22 June 2004 2. Part 1 of Schedule 1 Immediately after the commencement of Schedule 2 to the Customs Tariff Amendment Act (No. 1) 2003. 1 July 2003 3. Part 2 of Schedule 1 Immediately after the commencement of Schedule 3 to the Customs Tariff Amendment Act (No. 1) 2003. 28 July 2003 4. Part 3 of Schedule 1 Immediately after the commencement of Schedule 2 to the Customs Tariff Amendment Act (No. 1) 2003. 1 July 2003 5. Part 4 of Schedule 1 Immediately after the commencement of Schedule 3 to the Customs Tariff Amendment Act (No. 1) 2003. 28 July 2003 6. Part 5 of Schedule 1 18 September 2003. 18 September 2003 7. Part 1 of Schedule 2 The provision(s) do not commence at all unless the Customs Tariff Amendment Act (No. 1) 2004 commences, in which case the provision(s) are taken to have commenced immediately after the commencement of the provision(s) covered by table item 2. 1 July 2003 8. Part 2 of Schedule 2 The provision(s) do not commence at all unless the Customs Tariff Amendment Act (No. 1) 2004 commences, in which case the provision(s) are taken to have commenced immediately after the commencement of the provision(s) covered by table item 6. 18 September 2003 9. Schedule 3 Immediately after the commencement of section 1 of the Customs Tariff Amendment Act (No. 1) 2003 30 June 2003 Note: This table relates only to the provisions of this Act as originally passed by 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—Amendment of the Customs Tariff Act 1995 Part 1—Amendments providing different customs duty rates for diesel and other fuels by reference to their sulphur content 1 Subheading 2709.00.89 of Schedule 3 Repeal the subheading, substitute: 2709.00.87 ‑‑‑‑Other, having a sulphur content not exceeding 50 parts per million $0.38143/L NZ/PG/FI/DC/LDC: $0.38143/L 2709.00.88 ‑‑‑‑Other, having a sulphur content exceeding 50 parts per million $0.39143/L NZ/PG/FI/DC/LDC: $0.39143/L From 1 January 2004 $0.40143/L NZ/PG/FI/DC/LDC: $0.40143/L 2 Subheading 2710.19.19 of Schedule 3 Repeal the subheading, substitute: 2710.19.17 ‑‑‑‑Other, having a sulphur content not exceeding 50 parts per million $0.38143/L NZ/PG/FI/DC/LDC: $0.38143/L 2710.19.18 ‑‑‑‑Other, having a sulphur content exceeding 50 parts per million $0.39143/L NZ/PG/FI/DC/LDC: $0.39143/L From 1 January 2004 $0.40143/L NZ/PG/FI/DC/LDC: $0.40143/L 3 Subheading 2710.19.20 of Schedule 3 Repeal the subheading, substitute: 2710.19.2 ‑‑‑Goods, as follows: (a) automotive diesel oil; (b) industrial diesel fuel; (c) marine diesel fuel: 2710.19.21 ‑‑‑‑Having a sulphur content not exceeding 50 parts per million $0.38143/L NZ/PG/FI/DC/LDC: $0.38143/L 2710.19.29 ‑‑‑‑Other, having a sulphur content exceeding 50 parts per million $0.39143/L NZ/PG/FI/DC/LDC: $0.39143/L From 1 January 2004 $0.40143/L NZ/PG/FI/DC/LDC: $0.40143/L 4 Subheading 2710.19.39 of Schedule 3 Repeal the subheading, substitute: 2710.19.37 ‑‑‑‑Other, having a sulphur content not exceeding 50 parts per million $0.38143/L NZ/PG/FI/DC/LDC: $0.38143/L 2710.19.38 ‑‑‑‑Other, having a sulphur content exceeding 50 parts per million $0.39143/L NZ/PG/FI/DC/LDC: $0.39143/L From 1 January 2004 $0.40143/L NZ/PG/FI/DC/LDC: $0.40143/L 5 Subheading 2710.91.19 of Schedule 3 Repeal the subheading, substitute: 2710.91.17 ‑‑‑‑Other, having a sulphur content not exceeding 50 parts per million $0.38143/L NZ/PG/FI/DC/LDC: $0.38143/L 2710.91.18 ‑‑‑‑Other, having a sulphur content exceeding 50 parts per million $0.39143/L NZ/PG/FI/DC/LDC: $0.39143/L From 1 January 2004 $0.40143/L NZ/PG/FI/DC/LDC: $0.40143/L 6 Subheading 2710.91.20 of Schedule 3 Repeal the subheading, substitute: 2710.91.2 ‑‑‑Goods, as follows: (a) automotive diesel oil; (b) industrial diesel fuel; (c) marine diesel fuel: 2710.91.21 ‑‑‑‑Having a sulphur content not exceeding 50 parts per million $0.38143/L NZ/PG/FI/DC/LDC: $0.38143/L 2710.91.29 ‑‑‑‑Other, having a sulphur content exceeding 50 parts per million $0.39143/L NZ/PG/FI/DC/LDC: $0.39143/L From 1 January 2004 $0.40143/L NZ/PG/FI/DC/LDC: $0.40143/L 7 Subheading 2710.91.39 of Schedule 3 Repeal the subheading, substitute: 2710.91.37 ‑‑‑‑Other, having a sulphur content not exceeding 50 parts per million $0.38143/L NZ/PG/FI/DC/LDC: $0.38143/L 2710.91.38 ‑‑‑‑Other, having a sulphur content exceeding 50 parts per million $0.39143/L NZ/PG/FI/DC/LDC: $0.39143/L From 1 January 2004 $0.40143/L NZ/PG/FI/DC/LDC: $0.40143/L 8 Subheading 2710.99.19 of Schedule 3 Repeal the subheading, substitute: 2710.99.17 ‑‑‑‑Other, having a sulphur content not exceeding 50 parts per million $0.38143/L NZ/PG/FI/DC/LDC: $0.38143/L 2710.99.18 ‑‑‑‑Other, having a sulphur content exceeding 50 parts per million $0.39143/L NZ/PG/FI/DC/LDC: $0.39143/L From 1 January 2004 $0.40143/L NZ/PG/FI/DC/LDC: $0.40143/L 9 Subheading 2710.99.20 of Schedule 3 Repeal the subheading, substitute: 2710.99.2 ‑‑‑Goods, as follows: (a) automotive diesel oil; (b) industrial diesel fuel; (c) marine diesel fuel: 2710.99.21 ‑‑‑‑Having a sulphur content not exceeding 50 parts per million $0.38143/L NZ/PG/FI/DC/LDC: $0.38143/L 2710.99.29 ‑‑‑‑Other, having a sulphur content exceeding 50 parts per million $0.39143/L NZ/PG/FI/DC/LDC: $0.39143/L From 1 January 2004 $0.40143/L NZ/PG/FI/DC/LDC: $0.40143/L 10 Subheading 2710.99.39 of Schedule 3 Repeal the subheading, substitute: 2710.99.37 ‑‑‑‑Other, having a sulphur content not exceeding 50 parts per million $0.38143/L NZ/PG/FI/DC/LDC: $0.38143/L 2710.99.38 ‑‑‑‑Other, having a sulphur content exceeding 50 parts per million $0.39143/L NZ/PG/FI/DC/LDC: $0.39143/L From 1 January 2004 $0.40143/L NZ/PG/FI/DC/LDC: $0.40143/L 11 Item 44 of Part III of Schedule 4 (table) Repeal the table, substitute: Table of related Customs Subheadings and Items and Excise Items Column 1 Column 2 Customs Subheading Excise Item or Item 2203.00.31 1(D) 2203.00.39 2(H) 2203.00.61 1(C)(1)(a) 2203.00.62 1(C)(1)(b) 2203.00.69 1(C)(1)(c) 2203.00.71 1(C)(2)(a) 2203.00.72 1(C)(2)(b) 2203.00.79 1(C)(2)(c) 2204.10.23 1(D) 2204.10.29 2(H) 2204.10.83 1(D) 2204.10.89 2(H) 2204.21.30 1(D) 2204.21.90 2(H) 2204.29.30 1(D) 2204.29.90 2(H) 2205.10.30 1(D) 2205.10.90 2(H) 2205.90.30 1(D) 2205.90.90 2(H) 2206.00.52 1(D) 2206.00.59 2(H) 2206.00.62 1(D) 2206.00.69 2(H) 2206.00.74 1(C)(1)(a) 2206.00.75 1(C)(1)(b) 2206.00.78 1(C)(1)(c) 2206.00.82 1(C)(2)(a) 2206.00.83 1(C)(2)(b) 2206.00.89 1(C)(2)(c) 2206.00.92 1(D) 2206.00.99 2(H) 2207.10.00 2(H) 2208.20.10 2(A) 2208.20.90 2(C) 2208.30.00 2(D) 2208.40.00 2(F) 2208.50.00 2(H) 2208.60.00 2(H) 2208.70.00 2(G) 2208.90.20 1(D) 2208.90.90 2(H) 2401.20.00 6(B) 2401.30.00 6(B) 2402.10.20 7(A) 2402.10.80 7(B) 2402.20.20 8(A) 2402.20.80 8(B) 2403.10.30 6(A) 2403.10.70 6(B) 2403.91.00 6(B) 2403.99.20 9 2403.99.80 6(B) 2707.10.00 11(H)(1)(c) 2707.20.29 11(H)(1)(c) 2707.20.89 11(H)(1)(c) 2707.30.29 11(H)(1)(c) 2707.30.89 11(H)(1)(c) 2707.50.39 11(H)(1)(c) 2707.50.89 11(H)(1)(c) 2709.00.81 11(F)(2) 2709.00.87 11(F)(5) 2709.00.88 11(F)(4) 2710.11.61 11(H)(2)(a) 2710.11.62 11(H)(2)(b) 2710.11.69 11(H)(2)(c) 2710.11.73 11(I)(2)(b) 2710.11.74 11(I)(3)(b) 2710.11.79 11(I)(3)(a) 2710.19.13 11(G)(3) 2710.19.17 11(G)(6) 2710.19.18 11(G)(5) 2710.19.21 11(C)(2) 2710.19.29 11(C)(1) 2710.19.33 11(B)(1)(b) 2710.19.34 11(B)(2)(b) 2710.19.37 11(B)(2)(e) 2710.19.38 11(B)(2)(d) 2710.19.40 11(A) 2710.19.50 11(D) 2710.19.73 11(I)(2)(b) 2710.19.74 11(I)(3)(b) 2710.19.79 11(I)(3)(a) 2710.19.91 15(A) 2710.19.92 15(C) 2710.91.13 11(G)(3) 2710.91.17 11(G)(6) 2710.91.18 11(G)(5) 2710.91.21 11(C)(2) 2710.91.29 11(C)(1) 2710.91.33 11(B)(1)(b) 2710.91.34 11(B)(2)(b) 2710.91.37 11(B)(2)(e) 2710.91.38 11(B)(2)(d) 2710.91.40 11(A) 2710.91.50 11(D) 2710.91.61 11(H)(2)(a) 2710.91.62 11(H)(2)(b) 2710.91.69 11(H)(2)(c) 2710.91.73 11(I)(2)(b) 2710.91.74 11(I)(3)(b) 2710.91.79 11(I)(3)(a) 2710.91.91 15(A) 2710.91.92 15(C) 2710.99.13 11(G)(3) 2710.99.17 11(G)(6) 2710.99.18 11(G)(5) 2710.99.21 11(C)(2) 2710.99.29 11(C)(1) 2710.99.33 11(B)(1)(b) 2710.99.34 11(B)(2)(b) 2710.99.37 11(B)(2)(e) 2710.99.38 11(B)(2)(d) 2710.99.40 11(A) 2710.99.50 11(D) 2710.99.61 11(H)(2)(a) 2710.99.62 11(H)(2)(b) 2710.99.69 11(H)(2)(c) 2710.99.73 11(I)(2)(b) 2710.99.74 11(I)(3)(b) 2710.99.79 11(I)(3)(a) 2710.99.91 15(A) 2710.99.92 15(C) 2902.20.90 11(I)(3)(a) 2902.30.90 11(I)(3)(a) 2902.41.90 11(I)(3)(a) 2902.42.90 11(I)(3)(a) 2902.43.90 11(I)(3)(a) 2902.44.90 11(I)(3)(a) 3403.11.10 15(C) 3403.11.90 15(A) 3403.19.10 15(C) 3403.19.90 15(A) 3403.91.10 15(C) 3403.91.90 15(A) 3403.99.10 15(C) 3403.99.90 15(A) 3811.21.10 15(C) 3811.21.90 15(A) 3817.00.19 11(I)(3)(a) 3819.00.00 15(A) Part 2—Further amendments relating to the different customs duty rates that apply to diesel and other fuels by reference to their sulphur content 12 Column 3 of subheading 2709.00.87 of Schedule 3 After "LDC", insert "/SG". 13 Column 3 of subheading 2709.00.88 of Schedule 3 After "LDC" (wherever occurring), insert "/SG". 14 Column 3 of subheading 2710.19.17 of Schedule 3 After "LDC", insert "/SG". 15 Column 3 of subheading 2710.19.18 of Schedule 3 After "LDC" (wherever occurring), insert "/SG". 16 Column 3 of subheading 2710.19.21 of Schedule 3 After "LDC", insert "/SG". 17 Column 3 of subheading 2710.19.29 of Schedule 3 After "LDC" (wherever occurring), insert "/SG". 18 Column 3 of subheading 2710.19.37 of Schedule 3 After "LDC", insert "/SG". 19 Column 3 of subheading 2710.19.38 of Schedule 3 After "LDC" (wherever occurring), insert "/SG". 20 Column 3 of subheading 2710.91.17 of Schedule 3 After "LDC", insert "/SG". 21 Column 3 of subheading 2710.91.18 of Schedule 3 After "LDC" (wherever occurring), insert "/SG". 22 Column 3 of subheading 2710.91.21 of Schedule 3 After "LDC", insert "/SG". 23 Column 3 of subheading 2710.91.29 of Schedule 3 After "LDC" (wherever occurring), insert "/SG". 24 Column 3 of subheading 2710.91.37 of Schedule 3 After "LDC", insert "/SG". 25 Column 3 of subheading 2710.91.38 of Schedule 3 After "LDC" (wherever occurring), insert "/SG". 26 Column 3 of subheading 2710.99.17 of Schedule 3 After "LDC", insert "/SG". 27 Column 3 of subheading 2710.99.18 of Schedule 3 After "LDC" (wherever occurring), insert "/SG". 28 Column 3 of subheading 2710.99.21 of Schedule 3 After "LDC", insert "/SG". 29 Column 3 of subheading 2710.99.29 of Schedule 3 After "LDC" (wherever occurring), insert "/SG". 30 Column 3 of subheading 2710.99.37 of Schedule 3 After "LDC", insert "/SG". 31 Column 3 of subheading 2710.99.38 of Schedule 3 After "LDC" (wherever occurring), insert "/SG". Part 3—Amendments increasing the customs duty rate on aviation fuels 32 The rates of duty in column 3 of subheading 2710.11.61 of Schedule 3 Repeal the rates, substitute: $0.03114/L NZ/PG/FI/DC/LDC: $0.03114/L 33 The rates of duty in column 3 of subheading 2710.19.40 of Schedule 3 Repeal the rates, substitute: $0.03151/L NZ/PG/FI/DC/LDC: $0.03151/L 34 The rates of duty in column 3 of subheading 2710.91.40 of Schedule 3 Repeal the rates, substitute: $0.03151/L NZ/PG/FI/DC/LDC: $0.03151/L 35 The rates of duty in column 3 of subheading 2710.91.61 of Schedule 3 Repeal the rates, substitute: $0.03114/L NZ/PG/FI/DC/LDC: $0.03114/L 36 The rates of duty in column 3 of subheading 2710.99.40 of Schedule 3 Repeal the rates, substitute: $0.03151/L NZ/PG/FI/DC/LDC: $0.03151/L 37 The rates of duty in column 3 of subheading 2710.99.61 of Schedule 3 Repeal the rates, substitute: $0.03114/L NZ/PG/FI/DC/LDC: $0.03114/L Part 4—Further amendments relating to the increased customs duty rate on aviation fuels 38 Column 3 of subheading 2710.11.61 of Schedule 3 After "LDC", insert "/SG". 39 Column 3 of subheading 2710.19.40 of Schedule 3 After "LDC", insert "/SG". 40 Column 3 of subheading 2710.91.40 of Schedule 3 After "LDC", insert "/SG". 41 Column 3 of subheading 2710.91.61 of Schedule 3 After "LDC", insert "/SG". 42 Column 3 of subheading 2710.99.40 of Schedule 3 After "LDC", insert "/SG". 43 Column 3 of subheading 2710.99.61 of Schedule 3 After "LDC", insert "/SG". Part 5—Amendments providing for a customs duty rate on biodiesel 44 After Subheading Note 1 to Chapter 15 of Schedule 3 Insert: Additional Note. 1.‑ For the purposes of this Chapter, "biodiesel" means fuel: (a) for use in an internal combustion engine; and (b) manufactured by chemically altering vegetable oils or animal fats (including recycled oils from these sources) to form mono‑alkyl esters. 45 Subheadings 1516.10.00 and 1516.20.00 of Schedule 3 Repeal the subheadings, substitute: 1516.10 ‑Animal fats and oils and their fractions: 1516.10.10 ‑‑‑Biodiesel $0.38143/L NZ/PG/FI/ DC/LDC/ SG: $0.38143/L 1516.10.90 ‑‑‑Other Free 1516.20 ‑Vegetable fats and oils and their fractions: 1516.20.10 ‑‑‑Biodiesel $0.38143/L NZ/PG/FI/ DC/LDC/ SG: $0.38143/L 1516.20.90 ‑‑‑Other Free 46 After Additional Note 2 to Chapter 27 of Schedule 3 Insert: 3.‑ For the purposes of this Chapter, "biodiesel" means fuel: (a) for use in an internal combustion engine; and (b) manufactured by chemically altering vegetable oils or animal fats (including recycled oils from these sources) to form mono‑alkyl esters. 47 After subheading 2710.11.79 of Schedule 3 Insert: 2710.11.8 ‑‑‑Blends of biodiesel and other substances (other than gasoline): 2710.11.81 ‑‑‑‑In which the sulphur content of the total volume of substances in the blend that are not biodiesel does not exceed 50 parts per million $0.38143/L of biodiesel plus $0.38143/L of other substances in the blend NZ/PG/FI/ DC/LDC/ SG: $0.38143/L of biodiesel plus $0.38143/L of other substances in the blend 2710.11.82 ‑‑‑‑In which the sulphur content of the total volume of substances in the blend that are not biodiesel exceeds 50 parts per million $0.38143/L of biodiesel plus $0.39143/L of other substances in the blend NZ/PG/FI/ DC/LDC/ SG: $0.38143/L of biodiesel plus $0.39143/L of other substances in the blend From 1 January 2004 $0.38143/L of biodiesel plus $0.40143/L of other substances in the blend NZ/PG/FI/ DC/LDC/ SG: $0.38143/L of biodiesel plus $0.40143/L of other substances in the blend 48 After subheading 2710.19.79 of Schedule 3 Insert: 2710.19.8 ‑‑‑Blends of biodiesel and other substances (other than gasoline): 2710.19.81 ‑‑‑‑In which the sulphur content of the total volume of substances in the blend that are not biodiesel does not exceed 50 parts per million $0.38143/L of biodiesel plus $0.38143/L of other substances in the blend NZ/PG/FI/ DC/LDC/ SG: $0.38143/L of biodiesel plus $0.38143/L of other substances in the blend 2710.19.82 ‑‑‑‑In which the sulphur content of the total volume of substances in the blend that are not biodiesel exceeds 50 parts per million $0.38143/L of biodiesel plus $0.39143/L of other substances in the blend NZ/PG/FI/ DC/LDC/ SG: $0.38143/L of biodiesel plus $0.39143/L of other substances in the blend From 1 January 2004 $0.38143/L of biodiesel plus $0.40143/L of other substances in the blend NZ/PG/FI/ DC/LDC/ SG: $0.38143/L of biodiesel plus $0.40143/L of other substances in the blend 49 After subheading 2710.91.79 of Schedule 3 Insert: 2710.91.8 ‑‑‑Blends of biodiesel and other substances (other than gasoline): 2710.91.81 ‑‑‑‑In which the sulphur content of the total volume of substances in the blend that are not biodiesel does not exceed 50 parts per million $0.38143/L of biodiesel plus $0.38143/L of other substances in the blend NZ/PG/FI/ DC/LDC/ SG: $0.38143/L of biodiesel plus $0.38143/L of other substances in the blend 2710.91.82 ‑‑‑‑In which the sulphur content of the total volume of substances in the blend that are not biodiesel exceeds 50 parts per million $0.38143/L of biodiesel plus $0.39143/L of other substances in the blend NZ/PG/FI/ DC/LDC/ SG: $0.38143/L of biodiesel plus $0.39143/L of other substances in the blend From 1 January 2004 $0.38143/L of biodiesel plus $0.40143/L of other substances in the blend NZ/PG/FI/ DC/LDC/ SG: $0.38143/L of biodiesel plus $0.40143/L of other substances in the blend 50 After subheading 2710.99.79 of Schedule 3 Insert: 2710.99.8 ‑‑‑Blends of biodiesel and other substances (other than gasoline): 2710.99.81 ‑‑‑‑In which the sulphur content of the total volume of substances in the blend that are not biodiesel does not exceed 50 parts per million $0.38143/L of biodiesel plus $0.38143/L of other substances in the blend NZ/PG/FI/ DC/LDC/ SG: $0.38143/L of biodiesel plus $0.38143/L of other substances in the blend 2710.99.82 ‑‑‑‑In which the sulphur content of the total volume of substances in the blend that are not biodiesel exceeds 50 parts per million $0.38143/L of biodiesel plus $0.39143/L of other substances in the blend NZ/PG/FI/ DC/LDC/ SG: $0.38143/L of biodiesel plus $0.39143/L of other substances in the blend From 1 January 2004 $0.38143/L of biodiesel plus $0.40143/L of other substances in the blend NZ/PG/FI/ DC/LDC/ SG: $0.38143/L