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 1

2 Commencement 2

3 Schedules 2

Schedule 1—Main amendments 3

Customs Tariff Act 1995 3

Schedule 2—Other amendments 15

Customs Tariff Act 1995 15

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 Commencement information 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Note: This table relates only to the provisions of this Act as originally enacted.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Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
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 Customs Act 1901.Division 1BA of Part VIII of the

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:

 A—Singaporean originating goods

Note: See sections 15 and 16.

 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.

 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 (subheading 2710.99.28, column 3)

Omit “/SG”.

 105 Schedule 3 (subheading 2710.99.40, column 3)

Omit “/SG”.

 106 Schedule 3 (subheading 2710.99.51, column 3)

Omit “/SG”.

 107 Schedule 3 (subheading 2710.99.52, column 3)

Omit “/SG”.

 108 Schedule 3 (subheading 2710.99.53, column 3)

Omit “/SG”.

 109 Schedule 3 (subheading 2710.99.61, column 3)

Omit “/SG”.

 110 Schedule 3 (subheading 2710.99.62, column 3)

Omit “/SG”.

 111 Schedule 3 (subheading 2710.99.69, column 3)

Omit “/SG”.

 112 Schedule 3 (subheading 2710.99.70, column 3)

Omit “/SG”.

 113 Schedule 3 (subheading 2710.99.80, column 3)

Omit “/SG”.

 114 Schedule 3 (subheading 2710.99.91, column 3)

Omit “/SG”.

 115 Schedule 3 (subheading 2710.99.92, column 3)

Omit “/SG”.

 116 Schedule 3 (subheading 2711.11.00, column 3)

Omit “/SG”.

 117 Schedule 3 (subheading 2711.12.10, column 3)

Omit “/SG”.

 118 Schedule 3 (subheading 2711.13.10, column 3)

Omit “/SG”.

 119 Schedule 3 (subheading 2711.21.10, column 3)

Omit “/SG”.

 120 Schedule 3 (subheading 2902.20.00, column 3)

Omit “/SG”.

 121 Schedule 3 (subheading 2902.30.00, column 3)

Omit “/SG”.

 122 Schedule 3 (subheading 2902.41.00, column 3)

Omit “/SG”.

 123 Schedule 3 (subheading 2902.42.00, column 3)

Omit “/SG”.

 124 Schedule 3 (subheading 2902.43.00, column 3)

Omit “/SG”.

 125 Schedule 3 (subheading 2902.44.00, column 3)

Omit “/SG”.

 126 Schedule 3 (subheading 3403.11.10, column 3)

Omit “/SG”.

 127 Schedule 3 (subheading 3403.11.90, column 3)

Omit “/SG”.

 128 Schedule 3 (subheading 3403.19.10, column 3)

Omit “/SG”.

 129 Schedule 3 (subheading 3403.19.90, column 3)

Omit “/SG”.

 130 Schedule 3 (subheading 3403.91.10, column 3)

Omit “/SG”.

 131 Schedule 3 (subheading 3403.91.90, column 3)

Omit “/SG”.

 132 Schedule 3 (subheading 3403.99.10, column 3)

Omit “/SG”.

 133 Schedule 3 (subheading 3403.99.90, column 3)

Omit “/SG”.

 134 Schedule 3 (subheading 3811.21.10, column 3)

Omit “/SG”.

 135 Schedule 3 (subheading 3811.21.90, column 3)

Omit “/SG”.

 136 Schedule 3 (subheading 3817.00.10, column 3)

Omit “/SG”.

 137 Schedule 3 (heading 3819.00.00, column 3)

Omit “/SG”.

 138 Schedule 3 (subheading 3824.99.30, column 3)

Omit “/SG”.

 139 Schedule 3 (subheading 3824.99.40, column 3)

Omit “/SG”.

 140 Schedule 3 (subheading 3826.00.10, column 3)

Omit “/SG”.

 141 Schedule 3 (subheading 3826.00.20, column 3)

Omit “/SG”.

 142 Saving provision

Despite any amendment made by this Schedule of a particular provision of the Customs Tariff Act 1995, the provision, as in force immediately before the commencement of this item, continues to apply on and after that commencement in relation to goods imported into Australia before that commencement.

[Minister’s second reading speech made in—

House of Representatives on 6 September 2017

Senate on 18 October 2017]

(183/17)