Customs Tariff Amendment (Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation) Act 2018

No. 128, 2018

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

Contents

1 Short title 2

2 Commencement 2

3 Schedules 2

Schedule 1—Amendments 3

Customs Tariff Act 1995 3

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

[Assented to 19 October 2018]

The Parliament of Australia enacts:
1 Short title

This Act is the Customs Tariff Amendment (Comprehensive and Progressive Agreement for Trans-Pacific Partnership 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 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. 19 October 2018
2. Schedule 1 At the same time as Schedule 1 to the Customs Amendment (Comprehensive and Progressive Agreement for Trans-Pacific Partnership Implementation) Act 2018 commences. 30 December 2018

Note: This table relates only to the provisions of this Act as originally enacted.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Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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 3(1) (before paragraph (g) of the definition of rate column)

Insert:

 fb

the third column of the table in Schedule 8B; or

 2 Subsection 9(1)

Before “10,”, insert “8B,”.

 3 Before paragraph 11(1)(be)

Insert:

 bdb

the third column of an item in the table in Schedule 8B that applies to goods; or

 4 Before paragraph 11(1)(i)

Insert:

 hb

the third column of that item in the table in Schedule 8B; or

 5 Before paragraph 11(2)(be)

Insert:

 bdb

the third column of an item in the table in Schedule 8B that applies to goods; or

 6 Before section 13F

Insert:

 13EB When goods are Trans-Pacific Partnership originating goods

For the purposes of this Act, goods are Trans-Pacific Partnership originating goods if, and only if, they are Trans-Pacific Partnership originating goods under Customs Act 1901.Division 1GB of Part VIII of the

7 Before subparagraph 16(1)(a)(vii)

Insert:

 vib

are not Trans-Pacific Partnership originating goods; and

 8 Before paragraph 16(1)(o)

Insert:

Note: See also subsections (4AA) and (4AB).

 nb

if the goods are Trans-Pacific Partnership 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 8B—by reference to the rate of duty set out in column 3 of that item; or

 ii

otherwise—Free;

 9 Before subsection 16(4A)

Insert:

Trans-Pacific Partnership originating goods

(4AA) For the purposes of Schedule 8B:

(4AB) If column 2 of an item in the table in Schedule 8B includes “(prescribed goods only)”, subparagraph (1)(nb)(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 8B 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.

 a

a reference in that Schedule to year 2 is a reference to the first calendar year beginning after the commencement of this subsection; and

 b

a reference in that Schedule to year 3 is a reference to the second calendar year beginning after the commencement of this subsection; and

 c

a reference in that Schedule to year 4 is a reference to the third calendar year beginning after the commencement of this subsection.

 10 Before paragraph 18(1)(f)

Insert:

 eb

under an item in the table in Schedule 8B that applies to the goods; or

 11 Before subparagraph 18(2)(a)(vii)

Insert:

 vib

are not Trans-Pacific Partnership originating goods; and

 12 Before paragraph 18(2)(o)

Insert:

 nb

if the goods are Trans-Pacific Partnership originating goods:

 i

if “TPP” 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;

 13 Paragraph 19AAC(1)(b)

Before “9,”, insert “8B,”.

 14 Paragraph 19AA(b)

Before “9,”, insert “8B,”.

 15 Paragraph 19AC(b)

Before “9,”, insert “8B,”.

 16 Paragraph 19ACA(1)(b)

Before “9,”, insert “8B,”.

 17 Schedule 4 (table item 17A, column headed “Rate of duty”)

Before “MY”, insert “TPP/”.

 18 Schedule 4 (table item 20, column headed “Description of goods”, paragraph (d))

Before “10,”, insert “8B,”.

 19 Schedule 4 (table item 20, column headed “Rate of duty”)

Before “KR”, insert “TPP/”.

 20 Schedule 4 (table item 22, column headed “Rate of duty”)

Before “MY” (wherever occurring), insert “TPP/”.

 21 Schedule 4 (table item 37, column headed “Rate of duty”)

After:

CA:Free

insert:

TPP:Free

 22 Schedule 4 (table item 45, column headed “Rate of duty”)

Before “MY”, insert “TPP/”.

 23 Schedule 4 (table item 50, column headed “Rate of duty”)

Before “MY” (wherever occurring), insert “TPP/”.

 24 Schedule 4 (table item 53)

Before:

MY:5%

insert:

TPP:5%

 25 Before Schedule 9

Insert:

 B—Trans-Pacific Partnership originating goods

Note: See sections 15 and 16.

 26 User’s guide

Before “9,” (wherever occurring), insert “8B,”.

 27 User’s guide

Before:

Schedule 9 sets out the rate of duty for Malaysian originating goods.

insert:

Schedule 8B sets out the rate of duty for Trans-Pacific Partnership originating goods.

 28 Application provision

The amendments made by items 1 to 12 and 17 to 25 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.

 29 Transitional provisions—indexation

Alcohol duty rates and fuel duty rates

Tobacco duty rates

Definitions

alcohol duty rate has the meaning given by section 19AA of the Customs Tariff Act 1995.

CPI indexation day means a day occurring:

on which a rate of duty was replaced under Customs Tariff Act 1995.section 19 of the

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:

on which a rate of duty was replaced under Customs Tariff Act 1995.section 19AB of the

[Minister’s second reading speech made in—

House of Representatives on 23 August 2018

Senate on 18 September 2018]

(165/18)

 1

(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 8B to that Act that relates to that subheading is increased by that amount or the sum of those amounts (as the case requires).

 2

(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 8B to that Act that relates to that subheading is increased by that amount or the sum of those amounts (as the case requires).

 3

In this item:

 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;

 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;