Commonwealth: Customs Tariff Amendment (Pacific Agreement on Closer Economic Relations Plus Implementation) Act 2018 (Cth)

Customs Tariff Amendment (Pacific Agreement on Closer Economic Relations Plus Implementation) Act 2018 No. 113, 2018 An Act to amend the Customs Tariff Act 1995, and for related purposes Contents 1 Short title 2 Commencement 3 Schedules Schedule 1—Amendments Customs Tariff Act 1995 Customs Tariff Amendment (Pacific Agreement on Closer Economic Relations Plus Implementation) Act 2018 No. 113, 2018 An Act to amend the Customs Tariff Act 1995, and for related purposes [Assented to 25 September 2018] The Parliament of Australia enacts: 1 Short title This Act is the Customs Tariff Amendment (Pacific Agreement on Closer Economic Relations Plus Implementation) Act 2018. 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 September 2018 2. Schedule 1 At the same time as Schedule 1 to the Customs Amendment (Pacific Agreement on Closer Economic Relations Plus Implementation) Act 2018 commences. 13 December 2020 Note: This table relates only to the provisions of this Act as originally enacted.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in any published version of this Act. 3 Schedules Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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—Amendments Customs Tariff Act 1995 1 Subsection 3(1) (after paragraph (f) of the definition of rate column) Insert: (fa) the third column of the table in Schedule 8A; or 2 After paragraph 11(1)(bd) Insert: (bda) the third column of an item in the table in Schedule 8A that applies to goods; or 3 After paragraph 11(1)(h) Insert: (ha) the third column of that item in the table in Schedule 8A; or 4 After paragraph 11(2)(bd) Insert: (bda) the third column of an item in the table in Schedule 8A that applies to goods; or 5 After section 13E Insert: 13EA When goods are Pacific Islands originating goods For the purposes of this Act, goods are Pacific Islands originating goods if, and only if, they are Pacific Islands originating goods under Division 1GA of Part VIII of the Customs Act 1901. 6 After subparagraph 16(1)(a)(vi) Insert: (via) are not Pacific Islands originating goods; and 7 After paragraph 16(1)(n) Insert: (na) if the goods are Pacific Islands 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 8A—by reference to the rate of duty set out in column 3 of that item; or (ii) otherwise—Free; 8 After paragraph 18(1)(e) Insert: (ea) under an item in the table in Schedule 8A that applies to the goods; or 9 After subparagraph 18(2)(a)(vi) Insert: (via) are not Pacific Islands originating goods; and 10 After paragraph 18(2)(n) Insert: (na) if the goods are Pacific Islands originating goods: (i) if "PI" 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; 11 Paragraph 19AAC(1)(b) After "8,", insert "8A,". 12 Paragraph 19AA(b) After "8,", insert "8A,". 13 Paragraph 19AC(b) After "8,", insert "8A,". 14 Paragraph 19ACA(1)(b) After "8,", insert "8A,". 15 Schedule 4 (table item 17A, column headed "Rate of duty") After "AANZ/", insert "PI/". 16 Schedule 4 (table item 22, column headed "Rate of duty") After "AANZ/" (wherever occurring), insert "PI/". 17 Schedule 4 (table item 45, column headed "Rate of duty") After "AANZ/", insert "PI/". 18 Schedule 4 (table item 50, column headed "Rate of duty") After "AANZ/" (wherever occurring), insert "PI/". 19 Schedule 4 (table item 53, column headed "Rate of duty") After: AANZ:5% insert: PI:5% 20 After Schedule 8 Insert: Schedule 8A—Pacific Islands originating goods Note: See sections 15 and 16. Pacific Islands originating goods Column 1 Column 2 Column 3 Item Heading or subheading in Schedule 3 Rate 1 2203.00.61 $42.84/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 $49.90/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 $49.90/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 $8.57/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 $26.83/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 $35.15/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 $84.51/L of alcohol 8 2203.00.99 $84.51/L of alcohol 9 2204.10.23 $84.51/L of alcohol 10 2204.10.29 $84.51/L of alcohol 11 2204.10.83 $84.51/L of alcohol 12 2204.10.89 $84.51/L of alcohol 13 2204.21.30 $84.51/L of alcohol 14 2204.21.90 $84.51/L of alcohol 15 2204.22.30 $84.51/L of alcohol 16 2204.22.90 $84.51/L of alcohol 17 2204.29.30 $84.51/L of alcohol 18 2204.29.90 $84.51/L of alcohol 19 2205.10.30 $84.51/L of alcohol 20 2205.10.90 $84.51/L of alcohol 21 2205.90.30 $84.51/L of alcohol 22 2205.90.90 $84.51/L of alcohol 23 2206.00.13 $84.51/L of alcohol 24 2206.00.14 $84.51/L of alcohol 25 2206.00.21 $84.51/L of alcohol 26 2206.00.22 $84.51/L of alcohol 27 2206.00.23 $84.51/L of alcohol 28 2206.00.24 $84.51/L of alcohol 29 2206.00.52 $84.51/L of alcohol 30 2206.00.59 $84.51/L of alcohol 31 2206.00.62 $84.51/L of alcohol 32 2206.00.69 $84.51/L of alcohol 33 2206.00.74 $42.84/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 $49.90/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 $49.90/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 $8.57/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 $26.83/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 $35.15/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 $84.51/L of alcohol 40 2206.00.99 $84.51/L of alcohol 41 2207.10.00 $84.51/L of alcohol 42 2207.20.10 $0.412/L 43 2208.20.10 $78.93/L of alcohol 44 2208.20.90 $84.51/L of alcohol 45 2208.30.00 $84.51/L of alcohol 46 2208.40.00 $84.51/L of alcohol 47 2208.50.00 $84.51/L of alcohol 48 2208.60.00 $84.51/L of alcohol 49 2208.70.00 $84.51/L of alcohol 50 2208.90.20 $84.51/L of alcohol 51 2208.90.90 $84.51/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 $0.71046/stick 56 2402.10.80 Applicable rate (see section 19ACA)/kg of tobacco content 57 2402.20.20 $0.71046/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 $0.71046/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 $0.412/L 65 2707.20.00 $0.412/L 66 2707.30.00 $0.412/L 67 2707.50.00 $0.412/L 68 2709.00.90 $0.412/L 69 2710.12.61 $0.03556/L 70 2710.12.62 $0.412/L of gasoline plus $0.412/L of ethanol plus $0.412/L of other substances (if any) in the blend 71 2710.12.69 $0.412/L 72 2710.12.70 $0.412/L 73 2710.19.16 $0.412/L 74 2710.19.22 $0.412/L of diesel plus $0.412/L of ethanol plus $0.412/L of other substances (if any) in the blend 75 2710.19.28 $0.412/L 76 2710.19.40 $0.03556/L 77 2710.19.51 $0.412/L 78 2710.19.52 $0.412/L 79 2710.19.53 $0.412/L 80 2710.19.70 $0.412/L 81 2710.19.91 $0.085/L 82 2710.19.92 $0.085/kg 83 2710.20.00 $0.412/L of biodiesel plus $0.412/L of ethanol (if any) plus $0.412/L of other substances in the blend 84 2710.91.16 $0.412/L 85 2710.91.22 $0.412/L of diesel plus $0.412/L of ethanol plus $0.412/L of other substances (if any) in the blend 86 2710.91.28 $0.412/L 87 2710.91.40 $0.03556/L 88 2710.91.51 $0.412/L 89 2710.91.52 $0.412/L 90 2710.91.53 $0.412/L 91 2710.91.61 $0.03556/L 92 2710.91.62 $0.412/L of gasoline plus $0.412/L of ethanol plus $0.412/L of other substances (if any) in the blend 93 2710.91.69 $0.412/L 94 2710.91.70 $0.412/L 95 2710.91.80 $0.412/L of biodiesel plus $0.412/L of ethanol (if any) plus $0.412/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 $0.412/L 99 2710.99.22 $0.412/L of diesel plus $0.412/L of ethanol plus $0.412/L of other substances (if any) in the blend 100 2710.99.28 $0.412/L 101 2710.99.40 $0.03556/L 102 2710.99.51 $0.412/L 103 2710.99.52 $0.412/L 104 2710.99.53 $0.412/L 105 2710.99.61 $0.03556/L 106 2710.99.62 $0.412/L of gasoline plus $0.412/L of ethanol plus $0.412/L of other substances (if any) in the blend 107 2710.99.69 $0.412/L 108 2710.99.70 $0.412/L 109 2710.99.80 $0.412/L of biodiesel plus $0.412/L of ethanol (if any) plus $0.412/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 $0.282/kg 113 2711.12.10 $0.134/L 114 2711.13.10 $0.134/L 115 2711.21.10 $0.282/kg 116 2902.20.00 $0.412/L 117 2902.30.00 $0.412/L 118 2902.41.00 $0.412/L 119 2902.42.00 $0.412/L 120 2902.43.00 $0.412/L 121 2902.44.00 $0.412/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 $0.412/L 133 3819.00.00 $0.085/L 134 3824.99.30 $0.412/L of gasoline plus $0.412/L of ethanol plus $0.412/L of other substances (if any) in the blend 135 3824.99.40 $0.412/L of diesel plus $0.412/L of ethanol plus $0.412/L of other substances (if any) in the blend 136 3826.00.10 $0.412/L 137 3826.00.20 $0.412/L of biodiesel plus $0.412/L of ethanol (if any) plus $0.412/L of other substances in the blend 21 User's guide After "8," (wherever occurring), insert "8A,". 22 User's guide After: Schedule 8 sets out the rate of duty for ASEAN‑Australia‑New Zealand (AANZ) originating goods. insert: Schedule 8A sets out the rate of duty for Pacific Islands originating goods. 23 Application provision The amendments made by items 1 to 10 and 15 to 20 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. 24 Transitional provisions—indexation Alcohol duty rates and fuel duty rates (1) If, on one or more CPI indexation days, an alcohol duty rate, or a fuel duty rate, 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, then, on the day this Schedule commences, a rate of duty set out in the rate column of an item in the table in Schedule 8A to that Act that relates to that subheading is increased by that amount or the sum of those amounts (as the case requires). Tobacco duty rates (2) If, on one or more tobacco indexation days, a tobacco duty rate 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 19AB of that Act, then, on the day this Schedule commences, a rate of duty set out in the rate column of an item in the table in Schedule 8A to that Act that relates to that subheading is increased by that amount or the sum of those amounts (as the case requires). Definitions (3) In this item: alcohol duty rate has the meaning given by section 19AA of the Customs Tariff Act 1995. CPI indexation day means a day occurring: (a) on or after the day the Bill for this Act was introduced into the House of Representatives; and (b) before the day on which this Schedule commences; on which a rate of duty was replaced under section 19 of the Customs Tariff Act 1995. fuel duty rate has the meaning given by section 19AAC of the Customs Tariff Act 1995. tobacco duty rate has the meaning given by section 19AC of the Customs Tariff Act 1995. tobacco indexation day means a day occurring: (a) on or after the day the Bill for this Act was introduced into the House of Representatives; and (b) before the day on which this Schedule commences; on which a rate of duty was replaced under section 19AB of the Customs Tariff Act 1995. [Minister's second reading speech made in— House of Representatives on 16 August 2018 Senate on 23 August 2018] (153/18)