Customs Tariff Amendment (Regional Comprehensive Economic Partnership Agreement Implementation) Act 2021

No. 113, 2021

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

Contents

1 Short title 1

2 Commencement 2

3 Schedules 3

Schedule 1—Main amendments 4

Customs Tariff Act 1995 4

Schedule 2—Contingent amendments 260

Customs Tariff Act 1995 260

Customs Tariff Amendment (Regional Comprehensive Economic Partnership Agreement Implementation) Act 2021

No. 113, 2021

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

[Assented to 25 October 2021]

The Parliament of Australia enacts:

1 Short title

This Act is the Customs Tariff Amendment (Regional Comprehensive Economic Partnership Agreement Implementation) Act 2021.

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.	25 October 2021
2. Schedule 1	At the same time as Schedule 1 to the Customs Amendment (Regional Comprehensive Economic Partnership Agreement Implementation) Act 2021 commences.	1 January 2022
3. Schedule 2	The later of: (a) immediately after the commencement of the provisions covered by table item 2; and (b) immediately after the commencement of the Customs Tariff Amendment (2022 Harmonized System Changes) Act 2021. However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur.	1 January 2022

Note: This table relates only to the provisions of this Act as originally enacted.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Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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

Add:

; or (l) the third column of the table in Schedule 14.

2 Subsection 9(1)

Omit “or 12”, substitute “, 12 or 14”.

3 After paragraph 11(1)(bi)

Insert:

or (bj) the third column of an item in the table in Schedule 14 that applies to goods;

4 After paragraph 11(1)(m)

Insert:

or (n) the third column of that item in the table in Schedule 14;

5 After paragraph 11(2)(bi)

Insert:

or (bj) the third column of an item in the table in Schedule 14 that applies to goods;

6 After section 13K

Insert:

13L When goods are Regional Comprehensive Economic Partnership (RCEP) originating goods

For the purposes of this Act, goods are RCEP originating goods if, and only if, they are RCEP originating goods under Customs Act 1901.Division 1N of Part VIII of the

7 After subparagraph 16(1)(a)(xi)

Insert:

and (xii) are not RCEP originating goods;

8 At the end of subsection 16(1)

Add:

; (t) if the goods are RCEP originating goods:

Note: See also subsections (4A) and (4B).

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 14—by reference to the rate of duty set out in column 3 of that item; or

ii

otherwise—Free.

9 After subsection 16(4AB)

Insert:

Regional Comprehensive Economic Partnership (RCEP) originating goods

4A

For the purposes of Schedule 14:

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; and

d

a reference in that Schedule to year 5 is a reference to the fourth calendar year beginning after the commencement of this subsection; and

e

a reference in that Schedule to year 7 is a reference to the sixth calendar year beginning after the commencement of this subsection; and

f

a reference in that Schedule to year 10 is a reference to the ninth calendar year beginning after the commencement of this subsection; and

g

a reference in that Schedule to year 11 is a reference to the tenth calendar year beginning after the commencement of this subsection; and

h

a reference in that Schedule to year 13 is a reference to the 12th calendar year beginning after the commencement of this subsection; and

i

a reference in that Schedule to year 15 is a reference to the 14th calendar year beginning after the commencement of this subsection; and

j

a reference in that Schedule to year 16 is a reference to the 15th calendar year beginning after the commencement of this subsection; and

k

a reference in that Schedule to year 17 is a reference to the 16th calendar year beginning after the commencement of this subsection; and

l

a reference in that Schedule to year 18 is a reference to the 17th calendar year beginning after the commencement of this subsection; and

m

a reference in that Schedule to year 19 is a reference to the 18th calendar year beginning after the commencement of this subsection; and

n

a reference in that Schedule to year 20 is a reference to the 19th calendar year beginning after the commencement of this subsection.

4B

If column 2 of an item in the table in Schedule 14 includes “(prescribed goods only)”, subparagraph (1)(t)(i) does not apply to the goods unless the goods are also prescribed for the purposes of that item.

10 At the end of subsection 18(1)

Add:

; or (k) under an item in the table in Schedule 14 that applies to the goods.

11 After subparagraph 18(2)(a)(xi)

Insert:

and (xii) are not RCEP originating goods;

12 At the end of subsection 18(2)

Add:

; (t) if the goods are RCEP originating goods:

i

if “RCEP” 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)

Omit “or 13”, substitute “, 13 or 14”.

14 Paragraph 19AA(b)

Omit “or 13”, substitute “, 13 or 14”.

15 Paragraph 19AC(b)

Omit “or 13”, substitute “, 13 or 14”.

16 Paragraph 19ACA(1)(b)

Omit “or 13”, substitute “, 13 or 14”.

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

After “HK”, insert “/RCEP”.

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

Omit “or 12”, substitute “, 12 or 14”.

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

After “CN”, insert “/RCEP”.

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

After “HK” (wherever occurring), insert “/RCEP”.

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

After “HK”, insert “/RCEP”.

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

After “HK” (wherever occurring), insert “/RCEP”.

23 Schedule 4 (table item 53, at the end of the column headed “Rate of duty”)

Add:

RCEP:5%

24 At the end of the Act

Add:

Regional Comprehensive Economic Partnership (RCEP) originating goods

Note: See sections 15 and 16.

25 User’s guide

Omit “to 13”, substitute “to 14”.

26 User’s guide

Omit “or 13”, substitute “, 13 or 14”.

27 User’s guide

Omit “and 13”, substitute “, 13 and 14”.

28 At the end of the User’s guide

Add:

Schedule 14 sets out the rate of duty for Regional Comprehensive Economic Partnership (RCEP) originating goods.

29 Application provision

The amendments made by items 1 to 12 and 17 to 24 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.

30 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

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, the alcohol duty rate, or fuel duty rate, set out in the rate column of an item in the table in Schedule 14 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 14 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;

Contingent amendments

Customs Tariff Act 1995

1 Schedule 14 (after table item 127)

Insert:

2 Schedule 14 (after table item 235)

Insert:

3 Schedule 14 (table item 277)

Repeal the item, substitute:

4 Schedule 14 (table items 279 to 283)

Repeal the items.

5 Schedule 14 (after table item 302)

Insert:

6 Schedule 14 (table item 327)

Repeal the item, substitute:

7 Schedule 14 (after table item 404)

Insert:

8 Schedule 14 (table items 478 to 481)

Repeal the items, substitute:

9 Schedule 14 (table item 729)

Repeal the item, substitute:

10 Schedule 14 (table items 799 and 800)

Repeal the items, substitute:

11 Schedule 14 (table items 818 and 819)

Repeal the items, substitute:

12 Schedule 14 (table items 955 to 970)

Repeal the items, substitute:

13 Schedule 14 (table items 1035 and 1036)

Repeal the items, substitute:

14 Schedule 14 (table items 1131 and 1132)

Repeal the items, substitute:

15 Schedule 14 (after table item 1398)

Insert:

16 Schedule 14 (after table item 1451)

Insert:

17 Schedule 14 (table item 1488)

Repeal the item.

18 Schedule 14 (table item 1496)

Repeal the item, substitute:

19 Schedule 14 (after table item 1587)

Insert:

20 Schedule 14 (table items 1657 and 1658)

Repeal the items, substitute:

21 Schedule 14 (table item 1676)

Repeal the item, substitute:

22 Schedule 14 (after table item 1679)

Insert:

[Minister’s second reading speech made in—

House of Representatives on 1 September 2021

Senate on 20 October 2021]

(108/21)