Commonwealth: Customs Tariff Amendment (Malaysia-Australia Free Trade Agreement Implementation) Act 2012 (Cth)

Customs Tariff Amendment (Malaysia‑Australia Free Trade Agreement Implementation) Act 2012 No. 173, 2012 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 Part 1—New Customs Tariff Schedule 4 has not commenced Customs Tariff Act 1995 Part 2—New Customs Tariff Schedule 4 has commenced Customs Tariff Act 1995 Customs Tariff Amendment (Malaysia-Australia Free Trade Agreement Implementation) Act 2012 No. 173, 2012 An Act to amend the Customs Tariff Act 1995, and for related purposes [Assented to 4 December 2012] The Parliament of Australia enacts: 1 Short title This Act may be cited as the Customs Tariff Amendment (Malaysia‑Australia Free Trade Agreement Implementation) Act 2012. 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. 4 December 2012 2. Schedule 1 At the same time as Schedule 1 to the Customs Amendment (Malaysia‑Australia Free Trade Agreement Implementation and Other Measures) Act 2012 commences. 1 January 2013 3. Schedule 2, Part 1 At the same time as Schedule 1 to the Customs Amendment (Malaysia‑Australia Free Trade Agreement Implementation and Other Measures) Act 2012 commences. 1 January 2013 However, if Schedules 1 and 2 to the Customs Tariff Amendment (Schedule 4) Act 2012 commence at or before that time, the provision(s) do not commence at all. 4. Schedule 2, Part 2 The later of: 1 March 2013 (a) immediately after the commencement of the provision(s) covered by table item 2; and (paragraph (b) applies) (b) immediately after the commencement of Schedules 1 and 2 to the Customs Tariff Amendment (Schedule 4) Act 2012. Note: This table relates only to the provisions of this Act as originally enacted.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 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 (g) the third column of the table in Schedule 9. 2 At the end of paragraph 11(1)(bd) Add "or". 3 After paragraph 11(1)(bd) Insert: (be) the third column of an item in the table in Schedule 9 that applies to goods; 4 At the end of paragraph 11(1)(h) Add "or". 5 After paragraph 11(1)(h) Insert: (i) the third column of that item in the table in Schedule 9; 6 At the end of paragraph 11(2)(bd) Add "or". 7 After paragraph 11(2)(bd) Insert: (be) the third column of an item in the table in Schedule 9 that applies to goods; 8 After section 13E Insert: 13F When goods are Malaysian originating goods For the purposes of this Act, goods are Malaysian originating goods if, and only if, they are Malaysian originating goods under Division 1H of Part VIII of the Customs Act 1901. 9 At the end of subparagraph 16(1)(a)(vi) Add "and". 10 After subparagraph 16(1)(a)(vi) Insert: (vii) are not Malaysian originating goods; 11 Subparagraph 16(1)(n)(ii) Omit "Free.", substitute "Free;". 12 At the end of subsection 16(1) Add: (o) if the goods are Malaysian 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 9—by reference to the rate of duty set out in column 3 of that item; or (ii) otherwise—Free. 13 At the end of subsection 18(1) Add: ; or (f) under an item in the table in Schedule 9 that applies to the goods. 14 At the end of subparagraph 18(2)(a)(vi) Add "and". 15 After subparagraph 18(2)(a)(vi) Insert: (vii) are not Malaysian originating goods; 16 At the end of subsection 18(2) Add: ; (o) if the goods are Malaysian originating goods: (i) if a rate of duty that applies in relation to Malaysia is set out in the third column of that item—by reference to that rate of duty; or (ii) otherwise—Free. 17 At the end of subparagraph 19(1)(e)(ii) Add "and". 18 After paragraph 19(1)(e) Insert: (f) the rate column of an item in the table in Schedule 9 that relates to a subheading in Schedule 3: (i) that is specified in column 2 of that item in the table in Schedule 9; and (ii) that appears in column 1 of the Table below, opposite that excise item; 19 Paragraphs 19A(1)(d) and (2)(d) Omit "or 8", substitute ", 8 or 9". 20 At the end of the Act Add: Schedule 9—Malaysian originating goods Note: See sections 15 and 16. Malaysian originating goods Column 1 Column 2 Column 3 Item Heading or subheading in Schedule 3 Rate 1 2203.00.61 $38.09/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 $44.37/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 $44.37/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 $7.61/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 $23.87/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 $31.24/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 $75.17/L of alcohol 8 2203.00.99 $75.17/L of alcohol 9 2204.10.23 $75.17/L of alcohol 10 2204.10.29 $75.17/L of alcohol 11 2204.10.83 $75.17/L of alcohol 12 2204.10.89 $75.17/L of alcohol 13 2204.21.30 $75.17/L of alcohol 14 2204.21.90 $75.17/L of alcohol 15 2204.29.30 $75.17/L of alcohol 16 2204.29.90 $75.17/L of alcohol 17 2205.10.30 $75.17/L of alcohol 18 2205.10.90 $75.17/L of alcohol 19 2205.90.30 $75.17/L of alcohol 20 2205.90.90 $75.17/L of alcohol 21 2206.00.13 $75.17/L of alcohol 22 2206.00.14 $75.17/L of alcohol 23 2206.00.21 $75.17/L of alcohol 24 2206.00.22 $75.17/L of alcohol 25 2206.00.23 $75.17/L of alcohol 26 2206.00.24 $75.17/L of alcohol 27 2206.00.52 $75.17/L of alcohol 28 2206.00.59 $75.17/L of alcohol 29 2206.00.62 $75.17/L of alcohol 30 2206.00.69 $75.17/L of alcohol 31 2206.00.74 $38.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 32 2206.00.75 $44.37/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 33 2206.00.78 $44.37/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 34 2206.00.82 $7.61/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 35 2206.00.83 $23.87/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 36 2206.00.89 $31.24/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 37 2206.00.92 $75.17/L of alcohol 38 2206.00.99 $75.17/L of alcohol 39 2207.10.00 $75.17/L of alcohol 40 2207.20.10 $0.38143/L 41 2208.20.10 $70.19/L of alcohol 42 2208.20.90 $75.17/L of alcohol 43 2208.30.00 $75.17/L of alcohol 44 2208.40.00 $75.17/L of alcohol 45 2208.50.00 $75.17/L of alcohol 46 2208.60.00 $75.17/L of alcohol 47 2208.70.00 $75.17/L of alcohol 48 2208.90.20 $75.17/L of alcohol 49 2208.90.90 $75.17/L of alcohol 50 2401.10.00 $436.13/kg 51 2401.20.00 $436.13/kg of tobacco content 52 2401.30.00 $436.13/kg of tobacco content 53 2402.10.20 $0.34889/stick 54 2402.10.80 $436.13/kg of tobacco content 55 2402.20.20 $0.34889/stick 56 2402.20.80 $436.13/kg of tobacco content 57 2403.11.00 $436.13/kg of tobacco content 58 2403.19.10 $0.34889/stick 59 2403.19.90 $436.13/kg of tobacco content 60 2403.91.00 $436.13/kg of tobacco content 61 2403.99.80 $436.13/kg of tobacco content 62 2707.10.00 $0.38143/L 63 2707.20.00 $0.38143/L 64 2707.30.00 $0.38143/L 65 2707.50.00 $0.38143/L 66 2709.00.90 $0.38143/L 67 2710.12.61 $0.08616/L 68 2710.12.62 $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 69 2710.12.69 $0.38143/L 70 2710.12.70 $0.38143/L 71 2710.19.16 $0.38143/L 72 2710.19.22 $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 73 2710.19.28 $0.38143/L 74 2710.19.40 $0.09536/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 2710.19.91 $0.05449/L 80 2710.19.92 $0.05449/kg 81 2710.20.00 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend 82 2710.91.16 $0.38143/L 83 2710.91.22 $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 84 2710.91.28 $0.38143/L 85 2710.91.40 $0.09536/L 86 2710.91.51 $0.38143/L 87 2710.91.52 $0.38143/L 88 2710.91.53 $0.38143/L 89 2710.91.61 $0.08616/L 90 2710.91.62 $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 91 2710.91.69 $0.38143/L 92 2710.91.70 $0.38143/L 93 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 94 2710.91.91 $0.05449/L 95 2710.91.92 $0.05449/kg 96 2710.99.16 $0.38143/L 97 2710.99.22 $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 98 2710.99.28 $0.38143/L 99 2710.99.40 $0.09536/L 100 2710.99.51 $0.38143/L 101 2710.99.52 $0.38143/L 102 2710.99.53 $0.38143/L 103 2710.99.61 $0.08616/L 104 2710.99.62 $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 105 2710.99.69 $0.38143/L 106 2710.99.70 $0.38143/L 107 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 108 2710.99.91 $0.05449/L 109 2710.99.92 $0.05449/kg 110 2711.11.00 $0.1045/kg From 1 July 2013: $0.1567/kg From 1 July 2014: $0.209/kg From 1 July 2015: $0.2613/kg 111 2711.12.10 $0.05/L From 1 July 2013: $0.075/L From 1 July 2014: $0.10/L From 1 July 2015: $0.125/L 112 2711.13.10 $0.05/L From 1 July 2013: $0.075/L From 1 July 2014: $0.10/L From 1 July 2015: $0.125/L 113 2711.21.10 $0.1045/kg From 1 July 2013: $0.1567/kg From 1 July 2014: $0.209/kg From 1 July 2015: $0.2613/kg 114 2902.20.00 $0.38143/L 115 2902.30.00 $0.38143/L 116 2902.41.00 $0.38143/L 117 2902.42.00 $0.38143/L 118 2902.43.00 $0.38143/L 119 2902.44.00 $0.38143/L 120 3403.11.10 $0.05449/kg 121 3403.11.90 $0.05449/L 122 3403.19.10 $0.05449/kg 123 3403.19.90 $0.05449/L 124 3403.91.10 $0.05449/kg 125 3403.91.90 $0.05449/L 126 3403.99.10 $0.05449/kg 127 3403.99.90 $0.05449/L 128 3811.21.10 $0.05449/kg 129 3811.21.90 $0.05449/L 130 3817.00.10 $0.38143/L 131 3819.00.00 $0.05449/L 132 3824.90.50 $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 133 3824.90.60 $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend 134 3826.00.10 $0.38143/L 135 3826.00.20 $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend 21 User's guide Omit "and the rate of duty for ASEAN‑Australia‑New Zealand (AANZ) originating goods is determined under Schedule 8", substitute ", the rate of duty for ASEAN‑Australia‑New Zealand (AANZ) originating goods is determined under Schedule 8 and the rate of duty for Malaysian originating goods is determined under Schedule 9". 22 User's guide Omit "or 8", substitute ", 8 or 9". 23 User's guide Omit "and 8", substitute ", 8 and 9". 24 User's guide Omit "8 Schedules", substitute "9 Schedules". 25 At the end of the User's guide Add: Schedule 9 sets out the rate of duty for Malaysian originating goods. 26 Application provision The amendments made by items 1 to 16 and 20 apply in relation to: (a) goods imported into Australia on or after the commencement of those items; and (b) goods imported into Australia before the commencement of those items, where the time for working out the rate of import duty on the goods had not occurred before the commencement of those items. 27 Transitional provision—indexation (1) If: (a) on the relevant indexation day, a rate of duty set out in the rate column of a subheading in Schedule 3 to the Customs Tariff Act 1995 was increased by an amount in accordance with section 19 of that Act; and (b) this Schedule commences after the relevant indexation day; then, on the day this Schedule commences, the rate of duty set out in the rate column of an item in the table in Schedule 9 to that Act that relates to that subheading is increased by the same amount. (2) In this item: relevant indexation day means: (a) 1 February 2013; or (b) if, in relation to the 6‑month period starting on 1 February 2013, subsection 6A(6) of the Excise Tariff Act 1921 had the effect of substituting a rate of duty under that Act on a day later than 1 February 2013—that later day. Schedule 2—Contingent amendments Part 1—New Customs Tariff Schedule 4 has not commenced Customs Tariff Act 1995 1 Schedule 4 (item 17A, column 3) After "AANZ", insert "/MY". 2 Schedule 4 (item 34, column 3) After "AANZ", insert "/MY". 3 Schedule 4 (item 50(1A), column 3) After "AANZ", insert "/MY". 4 Schedule 4 (item 50(2)(b), column 3) After "AANZ", insert "/MY". 5 Schedule 4 (item 70, column 3) After "AANZ", insert "/MY". 6 Schedule 4 (item 72B, at the end of the last rate of duty in column 3) Add: MY:5% 7 Application provision The amendments made by this Part apply in relation to: (a) goods imported into Australia on or after the commencement of this Part; and (b) goods imported into Australia before the commencement of this Part, where the time for working out the rate of import duty on the goods had not occurred before the commencement of this Part. Part 2—New Customs Tariff Schedule 4 has commenced Customs Tariff Act 1995 8 Schedule 4 (table item 17A, column headed "Rate of duty") After "AANZ", insert "/MY". 9 Schedule 4 (table item 22, column headed "Rate of duty") After "AANZ" (wherever occurring), insert "/MY". 10 Schedule 4 (table item 45, column headed "Rate of duty") After "AANZ", insert "/MY". 11 Schedule 4 (table item 50, column headed "Rate of duty") After "AANZ" (wherever occurring), insert "/MY". 12 Schedule 4 (table item 53, at the end of the column headed "Rate of duty") Add: MY:5% 13 Application provision The amendments made by this Part apply in relation to: (a) goods imported into Australia on or after the commencement of this Part; and (b) goods imported into Australia before the commencement of this Part, where the time for working out the rate of import duty on the goods had not occurred before the commencement of this Part. [Minister's second reading speech made in— House of Representatives on 1 November 2012 Senate on 28 November 2012] (200/12)