Customs Tariff Amendment (Tobacco Duty Harmonisation) Act 2017

No. 79, 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—Amendments 3

Customs Tariff Act 1995 3

Customs Tariff Amendment (Tobacco Duty Harmonisation) Act 2017

No. 79, 2017

An Act to amend the Customs Tariff Act 1995, and for related purposes

[Assented to 15 August 2017]

The Parliament of Australia enacts:

1 Short title

This Act is the Customs Tariff Amendment (Tobacco Duty Harmonisation) 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. The whole of this Act	31 August 2017.	31 August 2017

Note: This table relates only to the provisions of this Act as originally enacted.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Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Amendments

Customs Tariff Act 1995

1 Subsection 19AB(2)

Repeal the subsection, substitute:

2

The amount worked out under subsection (1) is to be rounded to 5 decimal places (rounding up if the sixth decimal place is 5 or more).

2 Section 19AC (heading)

Repeal the heading, substitute:

19AC List of tobacco duty rates to be indexed under section 19AB 3 Section 19AC (table)

Repeal the table, substitute:

4 After section 19AC

Insert:

19ACA Other tobacco duty rates 1

For the purposes of:

a

subheading 2401.10.00, 2401.20.00, 2401.30.00, 2402.10.80, 2402.20.80, 2403.11.00, 2403.19.90, 2403.91.00 or 2403.99.80 in Schedule 3; or

b

an item in the table in Schedule 5, 6, 7, 8, 9, 10, 11 or 12 that relates to a subheading mentioned in paragraph (a);

the applicable rate on a day is the amount worked out using the formula:

Rounding

Replacement days

Application of applicable rate

Publication

2

(2) The weight conversion factor is:

a

for a day on or after the first replacement day and before the second replacement day—0.000775; or

b

for a day on or after the second replacement day and before the third replacement day—0.00075; or

c

for a day on or after the third replacement day and before the fourth replacement day—0.000725; or

d

for a day on or after the fourth replacement day—0.0007.

3

The amount worked out under subsection (1) is to be rounded to 2 decimal places (rounding up if the third decimal place is 5 or more).

4

(4) For the purposes of this section, the first replacement day is:

a

1 September 2017; or

b

if, in relation to the indexation day that is 1 September 2017, subsection 19AB(7) has the effect of replacing a rate of duty on a later day—that later day.

5

(5) For the purposes of this section, the second replacement day is:

a

1 September 2018; or

b

if, in relation to the indexation day that is 1 September 2018, subsection 19AB(7) has the effect of replacing a rate of duty on a later day—that later day.

6

(6) For the purposes of this section, the third replacement day is:

a

1 September 2019; or

b

if, in relation to the indexation day that is 1 September 2019, subsection 19AB(7) has the effect of replacing a rate of duty on a later day—that later day.

7

(7) For the purposes of this section, the fourth replacement day is:

a

1 September 2020; or

b

if, in relation to the indexation day that is 1 September 2020, subsection 19AB(7) has the effect of replacing a rate of duty on a later day—that later day.

8

If the applicable rate changes on a particular day, the changed rate applies in relation to:

a

goods imported into Australia on or after that day; and

b

goods imported into Australia before that day, where the time for working out the rate of import duty on the goods had not occurred before that day.

9

The Comptroller-General of Customs must, on or as soon as practicable after the day a rate of duty is replaced under section 19AB, publish a notice in the Gazette advertising:

a

the rate of duty on that day under a subheading referred to in paragraph (1)(a) or an item referred to in paragraph (1)(b); and

b

the goods to which that subheading or item applies.

5 Schedule 3 (subheading 2401.10.00, the rates of duty in column 3)

Repeal the rates of duty, substitute:

6 Schedule 3 (subheading 2401.20.00, the rates of duty in column 3)

Repeal the rates of duty, substitute:

7 Schedule 3 (subheading 2401.30.00, the rates of duty in column 3)

Repeal the rates of duty, substitute:

8 Schedule 3 (subheading 2402.10.80, the rates of duty in column 3)

Repeal the rates of duty, substitute:

9 Schedule 3 (subheading 2402.20.80, the rates of duty in column 3)

Repeal the rates of duty, substitute:

10 Schedule 3 (subheading 2403.11.00, the rates of duty in column 3)

Repeal the rates of duty, substitute:

11 Schedule 3 (subheading 2403.19.90, the rates of duty in column 3)

Repeal the rates of duty, substitute:

12 Schedule 3 (subheading 2403.91.00, the rates of duty in column 3)

Repeal the rates of duty, substitute:

13 Schedule 3 (subheading 2403.99.80, the rates of duty in column 3)

Repeal the rates of duty, substitute:

14 Schedule 5 (cell at table item 43A, column 3)

Repeal the cell, substitute:

15 Schedule 5 (cell at table item 44, column 3)

Repeal the cell, substitute:

16 Schedule 5 (cell at table item 45, column 3)

Repeal the cell, substitute:

17 Schedule 5 (cell at table item 47, column 3)

Repeal the cell, substitute:

18 Schedule 5 (cell at table item 49, column 3)

Repeal the cell, substitute:

19 Schedule 5 (cell at table item 50, column 3)

Repeal the cell, substitute:

20 Schedule 5 (cell at table item 51A, column 3)

Repeal the cell, substitute:

21 Schedule 5 (cell at table item 52, column 3)

Repeal the cell, substitute:

22 Schedule 5 (cell at table item 54, column 3)

Repeal the cell, substitute:

23 Schedule 6 (cell at table item 46A, column 3)

Repeal the cell, substitute:

24 Schedule 6 (cell at table item 47, column 3)

Repeal the cell, substitute:

25 Schedule 6 (cell at table item 48, column 3)

Repeal the cell, substitute:

26 Schedule 6 (cell at table item 50, column 3)

Repeal the cell, substitute:

27 Schedule 6 (cell at table item 52, column 3)

Repeal the cell, substitute:

28 Schedule 6 (cell at table item 53, column 3)

Repeal the cell, substitute:

29 Schedule 6 (cell at table item 54A, column 3)

Repeal the cell, substitute:

30 Schedule 6 (cell at table item 55, column 3)

Repeal the cell, substitute:

31 Schedule 6 (cell at table item 57, column 3)

Repeal the cell, substitute:

32 Schedule 7 (cell at table item 46, column 3)

Repeal the cell, substitute:

33 Schedule 7 (cell at table item 47, column 3)

Repeal the cell, substitute:

34 Schedule 7 (cell at table item 48, column 3)

Repeal the cell, substitute:

35 Schedule 7 (cell at table item 50, column 3)

Repeal the cell, substitute:

36 Schedule 7 (cell at table item 52, column 3)

Repeal the cell, substitute:

37 Schedule 7 (cell at table item 53, column 3)

Repeal the cell, substitute:

38 Schedule 7 (cell at table item 54A, column 3)

Repeal the cell, substitute:

39 Schedule 7 (cell at table item 55, column 3)

Repeal the cell, substitute:

40 Schedule 7 (cell at table item 56, column 3)

Repeal the cell, substitute:

41 Schedule 8 (cell at table item 52, column 3)

Repeal the cell, substitute:

42 Schedule 8 (cell at table item 53, column 3)

Repeal the cell, substitute:

43 Schedule 8 (cell at table item 54, column 3)

Repeal the cell, substitute:

44 Schedule 8 (cell at table item 56, column 3)

Repeal the cell, substitute:

45 Schedule 8 (cell at table item 58, column 3)

Repeal the cell, substitute:

46 Schedule 8 (cell at table item 59, column 3)

Repeal the cell, substitute:

47 Schedule 8 (cell at table item 60A, column 3)

Repeal the cell, substitute:

48 Schedule 8 (cell at table item 61, column 3)

Repeal the cell, substitute:

49 Schedule 8 (cell at table item 62, column 3)

Repeal the cell, substitute:

50 Schedule 9 (cell at table item 50, column 3)

Repeal the cell, substitute:

51 Schedule 9 (cell at table item 51, column 3)

Repeal the cell, substitute:

52 Schedule 9 (cell at table item 52, column 3)

Repeal the cell, substitute:

53 Schedule 9 (cell at table item 54, column 3)

Repeal the cell, substitute:

54 Schedule 9 (cell at table item 56, column 3)

Repeal the cell, substitute:

55 Schedule 9 (cell at table item 57, column 3)

Repeal the cell, substitute:

56 Schedule 9 (cell at table item 59, column 3)

Repeal the cell, substitute:

57 Schedule 9 (cell at table item 60, column 3)

Repeal the cell, substitute:

58 Schedule 9 (cell at table item 61, column 3)

Repeal the cell, substitute:

59 Schedule 10 (cell at table item 50, column 3)

Repeal the cell, substitute:

60 Schedule 10 (cell at table item 51, column 3)

Repeal the cell, substitute:

61 Schedule 10 (cell at table item 52, column 3)

Repeal the cell, substitute:

62 Schedule 10 (cell at table item 54, column 3)

Repeal the cell, substitute:

63 Schedule 10 (cell at table item 56, column 3)

Repeal the cell, substitute:

64 Schedule 10 (cell at table item 57, column 3)

Repeal the cell, substitute:

65 Schedule 10 (cell at table item 59, column 3)

Repeal the cell, substitute:

66 Schedule 10 (cell at table item 60, column 3)

Repeal the cell, substitute:

67 Schedule 10 (cell at table item 61, column 3)

Repeal the cell, substitute:

68 Schedule 11 (cell at table item 50, column 3)

Repeal the cell, substitute:

69 Schedule 11 (cell at table item 51, column 3)

Repeal the cell, substitute:

70 Schedule 11 (cell at table item 52, column 3)

Repeal the cell, substitute:

71 Schedule 11 (cell at table item 54, column 3)

Repeal the cell, substitute:

72 Schedule 11 (cell at table item 56, column 3)

Repeal the cell, substitute:

73 Schedule 11 (cell at table item 57, column 3)

Repeal the cell, substitute:

74 Schedule 11 (cell at table item 59, column 3)

Repeal the cell, substitute:

75 Schedule 11 (cell at table item 60, column 3)

Repeal the cell, substitute:

76 Schedule 11 (cell at table item 61, column 3)

Repeal the cell, substitute:

77 Schedule 12 (cell at table item 56, column 3)

Repeal the cell, substitute:

78 Schedule 12 (cell at table item 57, column 3)

Repeal the cell, substitute:

79 Schedule 12 (cell at table item 58, column 3)

Repeal the cell, substitute:

80 Schedule 12 (cell at table item 60, column 3)

Repeal the cell, substitute:

81 Schedule 12 (cell at table item 62, column 3)

Repeal the cell, substitute:

82 Schedule 12 (cell at table item 63, column 3)

Repeal the cell, substitute:

83 Schedule 12 (cell at table item 65, column 3)

Repeal the cell, substitute:

84 Schedule 12 (cell at table item 66, column 3)

Repeal the cell, substitute:

85 Schedule 12 (cell at table item 67, column 3)

Repeal the cell, substitute:

86 Application provision 1

The amendments made by items 4 to 85 apply in relation to:

a

goods imported into Australia on or after the first replacement day; and

b

goods imported into Australia before the first replacement day, where the time for working out the rate of import duty on the goods had not occurred before that day.

2

(2) For the purposes of this item, first replacement day has the same meaning as in section 19ACA of the Customs Tariff Act 1995 as amended by this Act.

[Minister’s second reading speech made in—

House of Representatives on 1 June 2017

Senate on 8 August 2017]

(110/17)