Customs Tariff Amendment (Comprehensive and Progressive Agreement for Trans-Pacific Partnership Expansion) Act 2024

No. 94, 2024

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

Contents

1 Short title 2

2 Commencement 2

3 Schedules 3

Schedule 1—Amendments 4

Customs Tariff Act 1995 4

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

[Assented to 24 October 2024]

The Parliament of Australia enacts:
1 Short title

This Act is the Customs Tariff Amendment (Comprehensive and Progressive Agreement for Trans-Pacific Partnership Expansion) Act 2024.
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. 24 October 2024
2. Schedule 1 The later of: (a) the day this Act receives the Royal Assent; and (b) the day the Protocol: (i) on the Accession of the United Kingdom of Great Britain and Northern Ireland to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership; and (ii) done on 16 July 2023 at Auckland, New Zealand and Bandar Seri Begawan, Brunei; enters into force for Australia. However, the provisions do not commence at all if the event mentioned in paragraph (b) does not occur. The Minister must announce, by notifiable instrument, the day the Protocol enters into force for Australia.

Note: This table relates only to the provisions of this Act as originally enacted.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Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.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 Paragraph 16(1)(nb) (note)

Omit “and (4AB)”, substitute “to (4ABB)”.

 2 At the end of subsection 16(4AA)

Add:

; and (d) a reference in that Schedule to year 6 is a reference to the fifth 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 8 is a reference to the seventh calendar year beginning after the commencement of this subsection; and

 g

a reference in that Schedule to year 9 is a reference to the eighth calendar year beginning after the commencement of this subsection; and

 h

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

 i

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

 j

a reference in that Schedule to year 12 is a reference to the 11th calendar year beginning after the commencement of this subsection; and

 k

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

 l

a reference in that Schedule to year 14 is a reference to the 13th calendar year beginning after the commencement of this subsection; and

 m

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

 n

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

 3 After subsection 16(4AB)

Insert:

(4ABA) Subject to section 16B, for the purposes of Schedule 8B, if:

then:

(4ABB) For the purposes of paragraph (4ABA)(c), the following are minimal operations:

 a

the goods are Trans-Pacific Partnership originating goods; and

 b

the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of any of items 1A to 1E, 396A to 396J, 397 to 408, 410 to 419, 421 to 423, 424A to 424L, 425 to 432ZC, 446 or 448 to 451 in the table in Schedule 8B;

 c

subparagraph (1)(nb)(i) does not apply to the goods unless the last production process, other than minimal operations, occurred in the United Kingdom; and

 d

if that subparagraph does apply—the rate of duty in relation to the goods is the rate set out in column 3 of the item concerned in relation to the United Kingdom.

 a

operations to preserve goods in good condition for the purposes of transport or storage;

 b

packaging, re-packaging, breaking up of consignments or putting up goods for retail sale, including placing goods in bottles, cans, flasks, bags, cases or boxes;

 c

mere dilution with water or another substance that does not materially alter the characteristics of goods;

 d

collection of goods intended to form sets, assortments, kits or composite goods;

 e

any combination of operations covered by paragraphs (a) to (d).

 4 After section 16A

Insert:

 16B Suspension of preferential tariff for Trans-Pacific Partnership originating goods—safeguard goods imported from the United Kingdom

Duty rates

must be worked out by reference to the general rate set out in the third column of the tariff classification under which the goods are classified.

Notice

Definitions

Agreement has the same meaning as in subsection 153ZKU(1) of the Customs Act 1901.

safeguard goods means Trans-Pacific Partnership originating goods that are classified to a heading or subheading in Schedule 3 that is specified in column 2 of any of items 396A to 408, 410 to 419, 421 to 423, 424A to 432ZC, 446 or 448 to 451 in the table in Schedule 8B.

 1

Despite subsection 16(4ABA), the duty in respect of goods that are:

 a

safeguard goods specified in a notice made by the Minister under this section; and

 b

imported into Australia from the United Kingdom during the period specified in the notice;

 2

The Minister may, by legislative instrument, make a notice specifying one or more safeguard goods, and a period, for the purposes of subsection (1).

 3

The Minister may do so only if the Minister is satisfied that goods equivalent to those safeguard goods will, under a law of the United Kingdom, be subject to a safeguard measure covered by paragraph 5(b) of Article 6.2 of Chapter 6 of the Agreement if imported into the United Kingdom from Australia during the period.

 4

The Minister must not specify a period starting before the commencement of the notice.

 5

In this section:

 5 Schedule 8B (before table item 1)

Insert:

 6 Schedule 8B (after table item 396)

Insert:

 7 Schedule 8B (table items 397 to 408)

Repeal the items, substitute:

 8 Schedule 8B (table items 410 to 419)

Repeal the items, substitute:

 9 Schedule 8B (table items 421 to 423)

Repeal the items, substitute:

 10 Schedule 8B (after table item 424)

Insert:

 11 Schedule 8B (table items 425 to 432)

Repeal the items, substitute:

 12 Schedule 8B (table item 446)

Repeal the item, substitute:

 13 Schedule 8B (table items 448 to 451)

Repeal the items, substitute:

 14 Application provision

The amendments made by this Schedule apply in relation to:

[Minister’s second reading speech made in—

House of Representatives on 11 September 2024

Senate on 10 October 2024]

(107/24)

 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.