US Free Trade Agreement Implementation (Customs Tariff) Act 2004 (Cth)

US Free Trade Agreement Implementation (Customs Tariff) Act 2004 No. 121, 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—Amendments Customs Tariff Act 1995 US Free Trade Agreement Implementation (Customs Tariff) Act 2004 No. 121, 2004 An Act to amend the Customs Tariff Act 1995, and for related purposes [Assented to 16 August 2004] The Parliament of Australia enacts: 1 Short title This Act may be cited as the US Free Trade Agreement Implementation (Customs Tariff) 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. 16 August 2004 2. Schedule 1, items 1 to 32 The later of: 1 January 2005 (a) 1 January 2005; and (see Gazette 2004, GN51) (b) the day on which the Australia‑United States Free Trade Agreement, done at Washington DC on 18 May 2004, comes into force for Australia. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. The Minister for Trade must announce by notice in the Gazette the day on which the Agreement comes into force for Australia. 3. Schedule 1, item 33 The later of: 1 January 2005 (paragraph (b) applies) (a) immediately after the commencement of the Customs Tariff Amendment (Textile, Clothing and Footwear Post‑2005 Arrangements) Act 2004; and (b) immediately after the commencement of the provisions covered by table item 2. However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur. 4. Schedule 1, item 34 At the same time as the provisions covered by table item 2. 1 January 2005 5. Schedule 1, items 35 to 56 The later of: 1 January 2005 (paragraph (b) applies) (a) the start of the day on which the Customs Tariff Amendment (Fuels) Act 2004 receives the Royal Assent; and (b) immediately after the commencement of the provisions covered by table item 2. However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur. 6. Schedule 1, item 57 At the same time as the provisions covered by table item 2. 1 January 2005 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—Amendments Customs Tariff Act 1995 1 Subsection 3(1) (at the end of the definition of rate column) Add: ; or (c) the third column of the table in Schedule 5. 2 Subsection 9(1) Omit "Schedule 3 or 4", substitute "Schedule 3, 4 or 5". 3 After paragraph 11(1)(b) Insert: or (ba) the third column of an item in the table in Schedule 5 that applies to goods; 4 After paragraph 11(1)(d) Insert: or (e) the third column of that item in the table in Schedule 5; 5 After paragraph 11(2)(b) Insert: or (ba) the third column of an item in the table in Schedule 5 that applies to goods; 6 After section 13 Insert: 13A When goods are US originating goods For the purposes of this Act, goods are US originating goods if, and only if, they are US originating goods under Division 1C of Part VIII of the Customs Act 1901. 7 At the end of subsection 14(1) Add: ; and (k) a rate of duty set out in a rate column in Schedule 4 applies in relation to the United States of America if "US" is specified in relation to the rate. 8 Paragraph 16(a) Repeal the paragraph, substitute: (a) if the goods: (i) are not the produce or manufacture of a Preference Country; and (ii) are not US originating goods; by reference to the general rate set out in the third column of the tariff classification under which the goods are classified; 9 At the end of section 16 Add: ; (k) if the goods are US 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 5—by reference to the rate of duty set out in column 3 of that item; or (ii) otherwise—Free. Note: See also subsection (2). (2) However, if column 2 of an item in the table in Schedule 5 includes "(prescribed goods only)", subparagraph (1)(k)(i) does not apply to the goods unless the goods are also prescribed for the purposes of that item. Note: If column 2 of an item in the table in Schedule 5 includes "(prescribed goods only)" and the goods are not prescribed for the purposes of that item, the rate of duty in respect of the goods is Free. 10 Subsection 18(1) Repeal the subsection, substitute: (1) Subject to sections 20 and 22, if an item in Schedule 4 prima facie applies to goods, that item only applies to those goods if the duty payable in respect of those goods under that item is less than the duty that, apart from this section, would be payable: (a) under the tariff classification in Schedule 3 that applies to the goods; or (b) under an item in the table in Schedule 5 that applies to the goods. 11 Paragraph 18(2)(a) Repeal the paragraph, substitute: (a) if the goods: (i) are not the produce or manufacture of a Preference Country; and (ii) are not US originating goods; by reference to the general rate set out in the third column of that item; 12 At the end of subsection 18(2) Add: ; (k) if the goods are US originating goods: (i) if a rate of duty that applies in relation to the United States of America is set out in the third column of that item—by reference to that rate of duty; or (ii) otherwise—Free. 13 Subsection 19(1) Omit "set out in the rate column of the subheading in Schedule 3 appearing in column 1 opposite that excise item are increased by the same amount on and from that day.", substitute: set out in: (a) the rate column of the subheading in Schedule 3 appearing in column 1 of the Table below, opposite that excise item; and (b) the rate column of an item in the table in Schedule 5 that relates to a subheading in Schedule 3: (i) that is specified in column 2 of that item in the table in Schedule 5; and (ii) that appears in column 1 of the Table below, opposite that excise item; are increased by the same amount on and from that day. 14 Before section 21 Insert: 20A Regulations The Governor‑General may make regulations prescribing matters: (a) required or permitted by this Act to be prescribed; or (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act. 15 Schedule 4 (item 17A, column 3) After "SG", insert "/US". 16 Schedule 4 (item 19, column 3) After "DC", insert "/US". 17 Schedule 4 (item 20A, column 2) After "Schedule 3", insert "or 5". 18 Schedule 4 (item 20A, column 3) After "SG", insert "/US". 19 Schedule 4 (item 20B, column 2) After "Schedule 3", insert "or 5". 20 Schedule 4 (item 20B, column 3) After "SG", insert "/US". 21 Schedule 4 (item 34, column 3) After "SG", insert "/US". 22 Schedule 4 (item 41E, column 3) After "SG", insert "/US". 23 At the end of the last rate of duty in column 3 of item 44 in Schedule 4 Add: US: The difference between the rate of duty set out in the third column of an item in the table in Schedule 5 that relates to the subheading so specified and the rate of duty for the excise item specified in column 2 of the Table below opposite to that subheading, set out in the third column of that excise item in the Schedule to the Excise Tariff Act 1921 24 At the end of the last rate of duty in column 3 of item 47 in Schedule 4 Add: US:3% 25 At the end of the last rate of duty in column 3 of item 50(1)(a) in Schedule 4 Add: US:3% 26 At the end of the last rate of duty in column 3 of item 50(1)(b) in Schedule 4 Add: US:3%, and $0.05449/L 27 At the end of the last rate of duty in column 3 of item 50(2) in Schedule 4 Add: US:3% 28 At the end of the last rate of duty in column 3 of item 53C in Schedule 4 Add: US:5% 29 The rates of duty in column 3 of item 59 in Schedule 4 Repeal the rates of duty, substitute: 15% FI:10% DC:10% CA:7.5% From 1 January 2005 10% US:10% FI:5% DC:5% CA:2.5% From 1 January 2010 5% US:5% CA:Free 30 Schedule 4 (item 61, column 3) After "SG", insert "/US". 31 Schedule 4 (item 70, column 3) After "SG", insert "/US". 32 At the end of the last rate of duty in column 3 of item 72B in Schedule 4 Add: US:5% 33 Schedule 4 (item 73, column 3) After "SG", insert "/US". 34 At the end of the Act Add: Schedule 5—US originating goods Note: See sections 15 and 16. US originating goods Column 1 Column 2 Column 3 Item Heading or subheading in Schedule 3 Rate 1 2203.00.31 $35.04/L of alcohol 2 2203.00.39 $59.37/L of alcohol 3 2203.00.61 $30.07/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 4 2203.00.62 $35.04/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 5 2203.00.69 $35.04/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 6 2203.00.71 $6.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 7 2203.00.72 $18.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 8 2203.00.79 $24.67/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 9 2204.10.23 $35.04/L of alcohol 10 2204.10.29 $59.37/L of alcohol 11 2204.10.83 $35.04/L of alcohol 12 2204.10.89 $59.37/L of alcohol 13 2204.21.30 $35.04/L of alcohol 14 2204.21.90 $59.37/L of alcohol 15 2204.29.30 $35.04/L of alcohol 16 2204.29.90 $59.37/L of alcohol 17 2205.10.30 $35.04/L of alcohol 18 2205.10.90 $59.37/L of alcohol 19 2205.90.30 $35.04/L of alcohol 20 2205.90.90 $59.37/L of alcohol 21 2206.00.52 $35.04/L of alcohol 22 2206.00.59 $59.37/L of alcohol 23 2206.00.62 $35.04/L of alcohol 24 2206.00.69 $59.37/L of alcohol 25 2206.00.74 $30.07/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 26 2206.00.75 $35.04/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 27 2206.00.78 $35.04/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 28 2206.00.82 $6.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 29 2206.00.83 $18.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 30 2206.00.89 $24.67/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 31 2206.00.92 $35.04/L of alcohol 32 2206.00.99 $59.37/L of alcohol 33 2207.10.00 $59.37/L of alcohol 34 2207.20.10 $0.38143/L 35 2208.20.10 $55.43/L of alcohol 36 2208.20.90 $59.37/L of alcohol 37 2208.30.00 $59.37/L of alcohol 38 2208.40.00 $59.37/L of alcohol 39 2208.50.00 $59.37/L of alcohol 40 2208.60.00 $59.37/L of alcohol 41 2208.70.00 $59.37/L of alcohol 42 2208.90.20 $35.04/L of alcohol 43 2208.90.90 $59.37/L of alcohol 44 2401.20.00 $275.55/kg of tobacco content 45 2401.30.00 $275.55/kg of tobacco content 46 2402.10.20 $0.22044/stick 47 2402.10.80 $275.55/kg of tobacco content 48 2402.20.20 $0.22044/stick 49 2402.20.80 $275.55/kg of tobacco content 50 2403.10.30 $0.22044/stick 51 2403.10.70 $275.55/kg of tobacco content 52 2403.91.00 $275.55/kg of tobacco content 53 2403.99.20 $2.24/kg 54 2403.99.80 $275.55/kg of tobacco content 55 2707.10.00 $0.38143/L 56 2707.20.29 $0.38143/L 57 2707.20.89 $0.38143/L 58 2707.30.29 $0.38143/L 59 2707.30.89 $0.38143/L 60 2707.50.39 $0.38143/L 61 2707.50.89 $0.38143/L 62 2709.00.81 $0.07557/L 63 2709.00.89 $0.38143/L 64 2710.11.61 $0.02808/L 65 2710.11.62 $0.40516/L 66 2710.11.69 $0.38143/L 67 2710.11.73 $0.07557/L 68 2710.11.74 $0.07557/L 69 2710.11.79 $0.38143/L 70 2710.19.13 $0.07557/L 71 2710.19.19 $0.38143/L 72 2710.19.20 $0.38143/L 73 2710.19.33 $0.07557/L 74 2710.19.34 $0.07557/L 75 2710.19.39 $0.38143/L 76 2710.19.40 $0.02845/L 77 2710.19.50 $0.07557/L 78 2710.19.73 $0.07557/L 79 2710.19.74 $0.07557/L 80 2710.19.79 $0.38143/L 81 2710.19.91 $0.05449/L 82 2710.19.92 $0.05449/kg 83 2710.91.13 $0.07557/L 84 2710.91.19 $0.38143/L 85 2710.91.20 $0.38143/L 86 2710.91.33 $0.07557/L 87 2710.91.34 $0.07557/L 88 2710.91.39 $0.38143/L 89 2710.91.40 $0.02845/L 90 2710.91.50 $0.07557/L 91 2710.91.61 $0.02808/L 92 2710.91.62 $0.40516/L 93 2710.91.69 $0.38143/L 94 2710.91.73 $0.07557/L 95 2710.91.74 $0.07557/L 96 2710.91.79 $0.38143/L 97 2710.91.91 $0.05449/L 98 2710.91.92 $0.05449/kg 99 2710.99.13 $0.07557/L 100 2710.99.19 $0.38143/L 101 2710.99.20 $0.38143/L 102 2710.99.33 $0.07557/L 103 2710.99.34 $0.07557/L 104 2710.99.39 $0.38143/L 105 2710.99.40 $0.02845/L 106 2710.99.50 $0.07557/L 107 2710.99.61 $0.02808/L 108 2710.99.62 $0.40516/L 109 2710.99.69 $0.38143/L 110 2710.99.73 $0.07557/L 111 2710.99.74 $0.07557/L 112 2710.99.79 $0.38143/L 113 2710.99.91 $0.05449/L 114 2710.99.92 $0.05449/kg 115 2902.20.90 $0.38143/L 116 2902.30.90 $0.38143/L 117 2902.41.90 $0.38143/L 118 2902.42.90 $0.38143/L 119 2902.43.90 $0.38143/L 120 2902.44.90 $0.38143/L 121 2918.90.00 4% From 1 January 2006: 3% From 1 January 2007: 2.5% From 1 January 2008: 1.5% From 1 January 2009: 0.5% From 1 January 2010: Free 122 3403.11.10 $0.05449/kg 123 3403.11.90 $0.05449/L 124 3403.19.10 $0.05449/kg 125 3403.19.90 $0.05449/L 126 3403.91.10 $0.05449/kg 127 3403.91.90 $0.05449/L 128 3403.99.10 $0.05449/kg 129 3403.99.90 $0.05449/L 130 3811.21.10 $0.05449/kg 131 3811.21.90 $0.05449/L 132 3817.00.19 $0.38143/L 133 3819.00.00 $0.05449/L 134 5007.10.10 8% From 1 January 2010: 3% From 1 January 2015: Free 135 5007.90.10 8% From 1 January 2010: 3% From 1 January 2015: Free 136 5106.10.00 3% From 1 January 2010: Free 137 5106.20.00 3% From 1 January 2010: Free 138 5107.10.00 3% From 1 January 2010: Free 139 5107.20.00 3% From 1 January 2010: Free 140 5108.10.00 3% From 1 January 2010: Free 141 5108.20.00 3% From 1 January 2010: Free 142 5109.10.00 3% From 1 January 2010: Free 143 5109.90.00 3% From 1 January 2010: Free 144 5110.00.00 3% From 1 January 2010: Free 145 5111.11.00 8% From 1 January 2010: 3% From 1 January 2015: Free 146 5111.19.00 8% From 1 January 2010: 3% From 1 January 2015: Free 147 5111.20.00 8% From 1 January 2010: 3% From 1 January 2015: Free 148 5111.30.00 8% From 1 January 2010: 3% From 1 January 2015: Free 149 5111.90.00 8% From 1 January 2010: 3% From 1 January 2015: Free 150 5112.11.00 8% From 1 January 2010: 3% From 1 January 2015: Free 151 5112.19.00 8% From 1 January 2010: 3% From 1 January 2015: Free 152 5112.20.00 8% From 1 January 2010: 3% From 1 January 2015: Free 153 5112.30.00 8% From 1 January 2010: 3% From 1 January 2015: Free 154 5112.90.00 8% From 1 January 2010: 3% From 1 January 2015: Free 155 5113.00.00 8% From 1 January 2010: 3% From 1 January 2015: Free 156 5204.11.00 3% From 1 January 2010: Free 157 5204.19.00 3% From 1 January 2010: Free 158 5204.20.00 3% From 1 January 2010: Free 159 5205.11.10 3% From 1 January 2010: Free 160 5205.11.90 3% From 1 January 2010: Free 161 5205.14.00 3% From 1 January 2010: Free 162 5205.15.00 3% From 1 January 2010: Free 163 5205.21.10 3% From 1 January 2010: Free 164 5205.21.90 3% From 1 January 2010: Free 165 5205.22.00 3% From 1 January 2010: Free 166 5205.23.00 3% From 1 January 2010: Free 167 5205.24.00 3% From 1 January 2010: Free 168 5205.26.00 3% From 1 January 2010: Free 169 5205.27.00 3% From 1 January 2010: Free 170 5205.28.00 3% From 1 January 2010: Free 171 5205.31.10 3% From 1 January 2010: Free 172 5205.31.90 3% From 1 January 2010: Free 173 5205.32.00 3% From 1 January 2010: Free 174 5205.33.00 3% From 1 January 2010: Free 175 5205.34.00 3% From 1 January 2010: Free 176 5205.35.00 3% From 1 January 2010: Free 177 5205.41.10 3% From 1 January 2010: Free 178 5205.41.90 3% From 1 January 2010: Free 179 5205.42.00 3% From 1 January 2010: Free 180 5205.43.00 3% From 1 January 2010: Free 181 5205.44.00 3% From 1 January 2010: Free 182 5205.46.00 3% From 1 January 2010: Free 183 5205.47.00 3% From 1 January 2010: Free 184 5205.48.00 3% From 1 January 2010: Free 185 5206.11.10 3% From 1 January 2010: Free 186 5206.11.90 3% From 1 January 2010: Free 187 5206.13.00 3% From 1 January 2010: Free 188 5206.14.00 3% From 1 January 2010: Free 189 5206.15.00 3