Customs Tariff Amendment (Craft Beer) Act 2019

No. 47, 2019

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

Contents

1 Short title 1

2 Commencement 1

3 Schedules 3

Schedule 1—Main amendments 4

Customs Tariff Act 1995 4

Schedule 2—Consequential and contingent amendments 15

Part 1—Amendments commencing the same time as the Excise Tariff Amendment (Supporting Craft Brewers) Act 2019 commences 15

Customs Tariff Act 1995 15

1 December 2020 30Part 2—Amendments commencing

Customs Tariff Act 1995 30

Part 3—Amendments consequential to the Customs Tariff Amendment (Pacific Agreement on Closer Economic Relations Plus Implementation) Act 2018 32

Customs Tariff Act 1995 32

Part 4—Amendments contingent on the Customs Tariff Amendment (Peru-Australia Free Trade Agreement Implementation) Act 2019 35

Customs Tariff Act 1995 35

Customs Tariff Amendment (Craft Beer) Act 2019

No. 47, 2019

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

[Assented to 5 April 2019]

The Parliament of Australia enacts:
1 Short title

This Act is the Customs Tariff Amendment (Craft Beer) Act 2019.
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. 5 April 2019
2. Schedule 1 and Schedule 2, Part 1 At the same time as the Excise Tariff Amendment (Supporting Craft Brewers) Act 2019 commences. However, the provisions do not commence at all if that Act does not commence. 6 April 2019
3. Schedule 2, Part 2 At the same time as Schedule 2 to the Customs Tariff Amendment (Singapore-Australia Free Trade Agreement Amendment Implementation) Act 2017 commences. 1 December 2020
4. Schedule 2, Part 3 The later of: (a) immediately after the commencement of the Excise Tariff Amendment (Supporting Craft Brewers) Act 2019; and (b) immediately after the commencement of Schedule 1 to the Customs Tariff Amendment (Pacific Agreement on Closer Economic Relations Plus Implementation) Act 2018. However, the provisions do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur. 13 December 2020 (paragraph (b) applies)
5. Schedule 2, Part 4 The later of: (a) immediately after the commencement of the Excise Tariff Amendment (Supporting Craft Brewers) Act 2019; and (b) immediately after the commencement of Schedule 1 to the Customs Tariff Amendment (Peru-Australia Free Trade Agreement Implementation) Act 2019. However, the provisions do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur. Never commenced

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 Section 19AA (table)

Omit:

substitute:

 2 Section 19AA (table)

Before:

insert:

 3 Section 19AA (table)

Omit:

substitute:

 4 Section 19AA (table)

Before:

insert:

 5 Schedule 3 (subheadings 2203.00.61 to 2203.00.69)

Repeal the subheadings, substitute:

 6 Schedule 3 (subheadings 2206.00.74 to 2206.00.78)

Repeal the subheadings, substitute:

 7 Application

The amendments made by this Schedule apply in relation to:

 a

goods imported into Australia on or after 1 July 2019; and

 b

goods imported into Australia before 1 July 2019, where the time for working out the rate of import duty on the goods had not occurred before the commencement of this Schedule.

 8 Transitional—indexation

Alcohol 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

1

(1) If, on one or more CPI indexation days, an alcohol duty rate in the rate column of subheadings 2203.00.61 and 2206.00.74 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 subheadings 2203.00.64 and 2206.00.73 in Schedule 3 to that Act is increased by that amount or the sum of those amounts.

 2

(2) If, on one or more CPI indexation days, an alcohol duty rate in the rate column of subheadings 2203.00.62, 2203.00.69, 2206.00.75 and 2206.00.78 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 subheadings 2203.00.66, 2203.00.69, 2206.00.77 and 2206.00.79 in Schedule 3 to that Act is increased by that amount or the sum of those amounts.

 3

(3) If, on one or more CPI indexation days, an alcohol duty rate in the rate column of subheadings 2203.00.71 and 2206.00.82 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 subheadings 2203.00.63 and 2206.00.72 in Schedule 3 to that Act is increased by that amount or the sum of those amounts.

 4

(4) If, on one or more CPI indexation days, an alcohol duty rate in the rate column of subheadings 2203.00.72 and 2206.00.83 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 subheadings 2203.00.65 and 2206.00.76 in Schedule 3 to that Act is increased by that amount or the sum of those amounts.

 5

(5) If, on one or more CPI indexation days, an alcohol duty rate in the rate column of subheadings 2203.00.79 and 2206.00.89 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 subheadings 2203.00.67 and 2206.00.78 in Schedule 3 to that Act is increased by that amount or the sum of those amounts.

 6

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;

 Consequential and contingent amendments

Customs Tariff Act 1995

 1 Schedule 4A (table items 1, 2 and 3)

Repeal the items, substitute:

 2 Schedule 4A (table items 33, 34 and 35)

Repeal the items, substitute:

 3 Schedule 5 (table items 3, 4 and 5)

Repeal the items, substitute:

 4 Schedule 5 (table items 25, 26 and 27)

Repeal the items, substitute:

 5 Schedule 6 (table items 6, 7 and 8)

Repeal the items, substitute:

 6 Schedule 6 (table items 28, 29 and 30)

Repeal the items, substitute:

 7 Schedule 7 (table items 5, 6 and 7)

Repeal the items, substitute:

 8 Schedule 7 (table items 27, 28 and 29)

Repeal the items, substitute:

 9 Schedule 8 (table items 3, 4 and 5)

Repeal the items, substitute:

 10 Schedule 8 (table items 33, 34 and 35)

Repeal the items, substitute:

 11 Schedule 8B (table items 2, 3 and 4)

Repeal the items, substitute:

 12 Schedule 8B (table items 34, 35 and 36)

Repeal the items, substitute:

 13 Schedule 9 (table items 1, 2 and 3)

Repeal the items, substitute:

 14 Schedule 9 (table items 31, 32 and 33)

Repeal the items, substitute:

 15 Schedule 10 (table items 1, 2 and 3)

Repeal the items, substitute:

 16 Schedule 10 (table items 31, 32 and 33)

Repeal the items, substitute:

 17 Schedule 11 (table items 1, 2 and 3)

Repeal the items, substitute:

 18 Schedule 11 (table items 31, 32 and 33)

Repeal the items, substitute:

 19 Schedule 12 (table items 7, 8 and 9)

Repeal the items, substitute:

 20 Schedule 12 (table items 37, 38 and 39)

Repeal the items, substitute:

 21 Application

The amendments made by this Part apply in relation to:

 a

goods imported into Australia on or after 1 July 2019; and

 b

goods imported into Australia before 1 July 2019, where the time for working out the rate of import duty on the goods had not occurred before the commencement of this Part.

 22 Transitional—indexation

Alcohol duty rates

Definitions

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

Customs Tariff Act 1995

 1

(1) If an alcohol duty rate in the rate column of a subheading in Schedule 3 to the Customs Tariff Act 1995 is increased by an amount in accordance with item 8 of Schedule 1 to this Act, then, on the day this Part commences, a rate of duty set out in the rate column of an item in the tables in Schedules 4A, 5, 6, 7, 8, 8B, 9, 10, 11 and 12 to the Customs Tariff Act 1995 that relates to that subheading is increased by that amount.

 2

In this item:

 23 Schedule 3 (subheading 2203.00.63, column 3)

Omit “/SG”.

 24 Schedule 3 (subheading 2203.00.64, column 3)

Omit “/SG”.

 25 Schedule 3 (subheading 2203.00.65, column 3)

Omit “/SG”.

 26 Schedule 3 (subheading 2203.00.66, column 3)

Omit “/SG”.

 27 Schedule 3 (subheading 2203.00.67, column 3)

Omit “/SG”.

 28 Schedule 3 (subheading 2203.00.69, column 3)

Omit “/SG”.

 29 Schedule 3 (subheading 2206.00.72, column 3)

Omit “/SG”.

 30 Schedule 3 (subheading 2206.00.73, column 3)

Omit “/SG”.

 31 Schedule 3 (subheading 2206.00.76, column 3)

Omit “/SG”.

 32 Schedule 3 (subheading 2206.00.77, column 3)

Omit “/SG”.

 33 Schedule 3 (subheading 2206.00.78, column 3)

Omit “/SG”.

 34 Schedule 3 (subheading 2206.00.79, column 3)

Omit “/SG”.

 35 Savings provision

Despite any amendment made by this Part 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.

Customs Tariff Act 1995

 36 Schedule 8A (table items 1, 2 and 3)

Repeal the items, substitute:

 37 Schedule 8A (table items 33, 34 and 35)

Repeal the items, substitute:

 38 Application

The amendments made by this Part apply:

 a

if this Part commences before 1 July 2019—in relation to:

 i

goods imported into Australia on or after 1 July 2019; and

 ii

goods imported into Australia before 1 July 2019, where the time for working out the rate of import duty on the goods had not occurred before 1 July 2019; or

 b

otherwise—in relation to:

 i

goods imported into Australia on or after the day this Part commences; and

 ii

goods imported into Australia before this Part commences, where the time for working out the rate of import duty on the goods had not occurred before the commencement of this Part.

 39 Transitional—indexation

Alcohol 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

Customs Tariff Act 1995

 1

(1) If an alcohol rate of duty in the rate column of a subheading in Schedule 3 to the Customs Tariff Act 1995 was increased by an amount in accordance with item 8 of Schedule 1 to this Act, then, on the day this Part commences, a rate of duty set out in the rate column of an item in the table in Schedule 8A to the Customs Tariff Act 1995 that relates to that subheading is increased by that amount.

 2

(2) If, on one or more CPI indexation days, an alcohol 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 Part commences, a rate of duty set out in the rate column of items 1, 2, 3, 3A, 3B, 3C, 33, 34, 35, 35A, 35B and 35C in the table in Schedule 8A to the Customs Tariff Act 1995 that relates to that subheading is also increased by that amount or the sum of those amounts.

 3

In this item:

 a

after the day on which Schedule 1 to this Act commenced; and

 b

before the day on which this Part commences;

 40 Schedule 6A (table items 3, 4 and 5)

Repeal the items, substitute:

 41 Schedule 6A (table items 35, 36 and 37)

Repeal the items, substitute:

 42 Application

The amendments made by this Part apply:

 a

if this Part commences before 1 July 2019—in relation to:

 i

goods imported into Australia on or after 1 July 2019; and

 ii

goods imported into Australia before 1 July 2019, where the time for working out the rate of import duty on the goods had not occurred before 1 July 2019; or

 b

otherwise—in relation to:

 i

goods imported into Australia on or after the day this Part commences; and

 ii

goods imported into Australia before this Part commences, where the time for working out the rate of import duty on the goods had not occurred before the commencement of this Part.

 43 Transitional—indexation

Alcohol 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

[Minister’s second reading speech made in—

House of Representatives on 14 February 2019

Senate on 3 April 2019]

(19/19)

 1

(1) If an alcohol rate of duty in the rate column of a subheading in Schedule 3 to the Customs Tariff Act 1995 was increased by an amount in accordance with item 8 of Schedule 1 to this Act, then, on the day this Part commences, a rate of duty set out in the rate column of an item in the table in Schedule 6A to the Customs Tariff Act 1995 that relates to that subheading is increased by that amount.

 2

(2) If, on one or more CPI indexation days, an alcohol 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 Part commences, a rate of duty set out in the rate column of items 3, 4, 5, 5A, 5B, 5C, 35, 36, 37, 37A, 37B and 37C in the table in Schedule 6A to the Customs Tariff Act 1995 that relates to that subheading is also increased by that amount or the sum of those amounts.

 3

In this item:

 a

after the day on which Schedule 1 to this Act commenced; and

 b

before the day on which this Part commences;