2008-2009 The Parliament of the Commonwealth of Australia HOUSE OF REPRESENTATIVES Presented and read a first time Customs Tariff Amendment (2009 Measures No. 1) Bill 2009 No. , 2009 (Home Affairs) A Bill for an Act to amend the Customs Tariff Act 1995, and for related purposes [Page Break] 1 Short title ............................................................................................ 1 2 Commencement .................................................................................. 1 3 Schedule(s) ......................................................................................... 2 Schedule 1--Ready-to-drink beverages 3 Customs Tariff Act 1995 3 Schedule 2--Beer 9 Customs Tariff Act 1995 9 Schedule 3--Grape wine products 13 Customs Tariff Act 1995 13 i Customs Tariff Amendment (2009 Measures No. 1) Bill 2009 No. , 2009 [Page Break] 2 1995, and for related purposes 3 The Parliament of Australia enacts: 4 1 Short title 5 This Act may be cited as the Customs Tariff Amendment (2009 6 Measures No. 1) Act 2009. 7 2 Commence ment 8 (1) Each provision of this Act specified in column 1 of the table 9 commences, or is taken to have commenced, in accordance with 10 column 2 of the table. Any other statement in column 2 has effect 11 according to its terms. 12 Customs Tariff Amendment (2009 Measures No. 1) Bill 2009 No. , 2009 1 [Page Break] Column 1 Column 2 Column 3 Provision(s) Commencement Date/Details 1. Sections 1 to 3 The day on which this Act receives the and anything in Royal Assent. this Act not elsewhere covered by this table 2. Schedule 1 27 April 2008. 27 April 2008 3. Schedule 2 The latest of: (a) the day after this Act receives the Royal Assent; and (b) the day after the Excise Tariff Amendment (2009 Measures No. 1) Act 2009 receives the Royal Assent; and (c) 1 Ju ly 2009. However, the provision(s) do not commence at all if the event mentioned in paragraph (b ) does not occur. 4. Schedule 3 The later of: (a) the day after this Act receives the Royal Assent; and (b) 1 July 2009. 1 Note: This table relates only to the provisions of this Act as originally 2 passed by both Houses of the Parliament and assented to. It will not be 3 expanded to deal with provisions inserted in this Act after assent. 4 (2) Column 3 of the table contains additional information that is not 5 part of this Act. Information in this column may be added to or 6 edited in any published version of this Act. 7 3 Schedule(s) 8 Each Act that is specified in a Schedule to this Act is amended or 9 repealed as set out in the applicable items in the Schedule 10 concerned, and any other item in a Schedule to this Act has effect 11 according to its terms. 2 Customs Tariff Amendment (2009 Measures No. 1) Bill 2009 No. , 2009 [Page Break] 1 2 Schedule 1--Ready-to-drink beverages 3 4 Customs Tariff Act 1995 5 1 Schedule 3 (subheading 2203.00.31, the rates of duty in 6 column 3) 7 Repeal the rates of duty, substitute: $66.67/ L of alcohol NZ/PG/ FI/DC/ LDC/SG: $66.67/ L of alcohol 8 2 Schedule 3 (subheading 2204.10.23, the rates of duty in 9 column 3) 10 Repeal the rates of duty, substitute: 5%, and $66.67/ L of alcohol NZ/PG/ FI/DC/ LDC/SG: $66.67/ L of alcohol DCS:4%, and $66.67/ L of alcohol DCT:5%, and $66.67/ L of alcohol 11 3 Schedule 3 (subheading 2204.10.83, the rates of duty in 12 column 3) 13 Repeal the rates of duty, substitute: 5%, and $66.67/ L of alcohol NZ/PG/ FI/DC/ LDC/SG: Customs Tariff Amendment (2009 Measures No. 1) Bill 2009 No. , 2009 3 [Page Break] $66.67/ L of alcohol 1 4 Schedule 3 (subheading 2204.21.30, the rates of duty in 2 column 3) 3 Repeal the rates of duty, substitute: 5%, and $66.67/ L of alcohol NZ/PG/ FI/DC/ LDC/SG: $66.67/ L of alcohol 4 5 Schedule 3 (subheading 2204.29.30, the rates of duty in 5 column 3) 6 Repeal the rates of duty, substitute: 5%, and $66.67/ L of alcohol NZ/PG/ FI/DC/ LDC/SG: $66.67/ L of alcohol 7 6 Schedule 3 (subheading 2205.10.30, the rates of duty in 8 column 3) 9 Repeal the rates of duty, substitute: 5%, and $66.67/ L of alcohol NZ/PG/ FI/DC/ LDC/SG: $66.67/ L of alcohol 10 7 Schedule 3 (subheading 2205.90.30, the rates of duty in 11 column 3) 12 Repeal the rates of duty, substitute: 5%, and $66.67/ L of 4 Customs Tariff Amendment (2009 Measures No. 1) Bill 2009 No. , 2009 [Page Break] alcohol NZ/PG/ FI/DC/ LDC/SG: $66.67/ L of alcohol 1 8 Schedule 3 (subheading 2206.00.52, the rates of duty in 2 column 3) 3 Repeal the rates of duty, substitute: 5%, and $66.67/ L of alcohol NZ/PG/ FI/DC/ LDC/SG: $66.67/ L of alcohol DCS:4%, and $66.67/ L of alcohol DCT:5%, and $66.67/ L of alcohol 4 9 Schedule 3 (subheading 2206.00.62, the rates of duty in 5 column 3) 6 Repeal the rates of duty, substitute: 5%, and $66.67/ L of alcohol NZ/PG/ FI/DC/ LDC/SG: $66.67/ L of alcohol DCS:3%, and $66.67/ L of alcohol 7 10 Schedule 3 (subheading 2206.00.92, the rates of duty in 8 column 3) 9 Repeal the rates of duty, substitute: $66.67/ L of alcohol Customs Tariff Amendment (2009 Measures No. 1) Bill 2009 No. , 2009 5 [Page Break] NZ/PG/ FI/DC/ LDC/SG: $66.67/ L of alcohol 1 11 Schedule 3 (subheading 2208.90.20, the rates of duty in 2 column 3) 3 Repeal the rates of duty, substitute: 5%, and $66.67/ L of alcohol NZ/PG/ FI/DC/ LDC/SG: $66.67/ L of alcohol DCS:3%, and $66.67/ L of alcohol 4 12 Schedule 5 (cell at table item 1, column 3) 5 Repeal the cell, substitute: $66.67/ L of alcohol 6 13 Schedule 5 (cell at table item 9, column 3) 7 Repeal the cell, substitute: $66.67/ L of alcohol 8 14 Schedule 5 (cell at table item 11, column 3) 9 Repeal the cell, substitute: $66.67/ L of alcohol 10 15 Schedule 5 (cell at table item 13, column 3) 11 Repeal the cell, substitute: $66.67/ L of alcohol 12 16 Schedule 5 (cell at table item 15, column 3) 13 Repeal the cell, substitute: $66.67/ L of alcohol 14 17 Schedule 5 (cell at table item 17, column 3) 6 Customs Tariff Amendment (2009 Measures No. 1) Bill 2009 No. , 2009 [Page Break] 1 Repeal the cell, substitute: $66.67/ L of alcohol 2 18 Schedule 5 (cell at table item 19, column 3) 3 Repeal the cell, substitute: $66.67/ L of alcohol 4 19 Schedule 5 (cell at table item 21, column 3) 5 Repeal the cell, substitute: $66.67/ L of alcohol 6 20 Schedule 5 (cell at table item 23, column 3) 7 Repeal the cell, substitute: $66.67/ L of alcohol 8 21 Schedule 5 (cell at table item 31, column 3) 9 Repeal the cell, substitute: $66.67/ L of alcohol 10 22 Schedule 5 (cell at table item 42, column 3) 11 Repeal the cell, substitute: $66.67/ L of alcohol 12 23 Schedule 6 (cell at table item 4, column 3) 13 Repeal the cell, substitute: $66.67/ L of alcohol 14 24 Schedule 6 (cell at table item 12, column 3) 15 Repeal the cell, substitute: $66.67/ L of alcohol 16 25 Schedule 6 (cell at table item 14, column 3) 17 Repeal the cell, substitute: $66.67/ L of alcohol 18 26 Schedule 6 (cell at table item 16, column 3) 19 Repeal the cell, substitute: $66.67/ L of alcohol Customs Tariff Amendment (2009 Measures No. 1) Bill 2009 No. , 2009 7 [Page Break] 1 27 Schedule 6 (cell at table item 18, column 3) 2 Repeal the cell, substitute: $66.67/ L of alcohol 3 28 Schedule 6 (cell at table item 20, column 3) 4 Repeal the cell, substitute: $66.67/ L of alcohol 5 29 Schedule 6 (cell at table item 22, column 3) 6 Repeal the cell, substitute: $66.67/ L of alcohol 7 30 Schedule 6 (cell at table item 24, column 3) 8 Repeal the cell, substitute: $66.67/ L of alcohol 9 31 Schedule 6 (cell at table item 26, column 3) 10 Repeal the cell, substitute: $66.67/ L of alcohol 11 32 Schedule 6 (cell at table item 34, column 3) 12 Repeal the cell, substitute: $66.67/ L of alcohol 13 33 Schedule 6 (cell at table item 45, column 3) 14 Repeal the cell, substitute: $66.67/ L of alcohol 15 34 Application 16 The amendments made by this Schedule apply in relation to: 17 (a) goods imported into Australia on or after 27 April 2008; and 18 (b) goods imported into Australia before 27 April 2008, where 19 the time for working out the rate of import duty on the goods 20 had not occurred before 27 April 2008. 8 Customs Tariff Amendment (2009 Measures No. 1) Bill 2009 No. , 2009 [Page Break] 1 2 Schedule 2--Beer 3 4 Customs Tariff Act 1995 5 1 Subsection 19(1) (table items dealing with Customs 6 subheadings 2203.00.31 and 2203.00.39) 7 Repeal the items. 8 2 Subsection 19(1) (after table item dealing with Customs 9 subheading 2203.00.79) 10 Insert: 2203.00.91 2 2203.00.99 3.2 11 3 Schedule 3 (Chapter 22, Additional Notes 9 and 10) 12 Repeal the Additional Notes, substitute: 13 9.- For the purposes of 2203.00.6, 2203.00.7, 2206.00.7 and 14 2206.00.8, "beer" is a brewed beverage that: 15 (a) is the product of the yeast fermentation of an aqueous extract, 16 being predominantly an aqueous extract of cereals: 17 (i) whether the cereals are malted or unmalted; and 18 (ii) whether or not the aqueous extract contains other 19 sources of carbohydrates; and 20 (b) contains: 21 (i) hops, or extracts of hops, such that the beverage has 22 international bitterness units of not less than 4.0; or 23 (ii) other bitters such that the beverage has a bitterness 24 comparable to that of a beverage mentioned in 25 subparagraph (i); and 26 (c) contains not more than 4.0% by weight of sugars; and 27 (d) has not had added to it, at any time, artificial sweetener; and 28 (e) may have had added to it, at any time, other substances, 29 including flavours, but only if, in the case of substances that 30 contain alcohol (other than spirit distilled from beer), the Customs Tariff Amendment (2009 Measures No. 1) Bill 2009 No. , 2009 9 [Page Break] 1 alcohol did not add more than 0.5% to the total volume of the 2 final beverage; and 3 (f) may have had added to it, at any time, spirit distilled from 4 beer, but only if that spirit did not add more than 0.5% to the 5 total volume of the final beverage. 6 10.- For the purposes of paragraph (c) of Additional Note 9, "sugar" 7 means: 8 (a) monosaccharide; or 9 (b) disaccharide. 10 4 Schedule 3 (subheadings 2203.00.3 to 2203.00.39) 11 Repeal the subheadings. 12 5 Schedule 3 (subheading 2203.00.6, the description of 13 goods in column 2) 14 After "Other", insert "beer, as defined in Additional Note 9 to this 15 Chapter". 16 6 Schedule 3 (subheading 2203.00.7, the description of 17 goods in column 2) 18 After "Other", insert "beer, as defined in Additional Note 9 to this 19 Chapter". 20 7 Schedule 3 (after subheading 2203.00.79) 21 Insert: 2203.00.9 ---Other: 2203.00.91 ----Hav ing an alcoholic strength by volume exceed ing $69.16/ L 1.15% vol, but not exceeding 10% vo l of alcohol NZ/PG/ FI/ DC/LDC/ SG: $69.16/ L of alcohol 2203.00.99 ----Other $69.16/ L of alcohol NZ/PG/ FI/ DC/LDC/ SG: $69.16/ L 10 Customs Tariff Amendment (2009 Measures No. 1) Bill 2009 No. , 2009 [Page Break] of alcohol 1 8 Schedule 3 (subheading 2206.00.7, the description of 2 goods in column 2) 3 After "Beer,", insert "as defined in Additional Note 9 to this Chapter,". 4 9 Schedule 3 (subheading 2206.00.8, the description of 5 goods in column 2) 6 After "Beer,", insert "as defined in Additional Note 9 to this Chapter,". 7 10 Schedule 5 (table items 1 and 2) 8 Repeal the items. 9 11 Schedule 5 (after table item 8) 10 Insert: 8A 2203.00.91 $69.16/ L of alcohol 8B 2203.00.99 $69.16/ L of alcohol 11 12 Schedule 6 (table items 4 and 5) 12 Repeal the items. 13 13 Schedule 6 (after table item 11) 14 Insert: 11A 2203.00.91 $69.16/ L of alcohol 11B 2203.00.99 $69.16/ L of alcohol 15 14 Schedule 7 (table items 3 and 4) 16 Repeal the items. 17 15 Schedule 7 (after table item 10) 18 Insert: 10A 2203.00.91 $69.16/ L of alcohol 10B 2203.00.99 $69.16/ L of alcohol 19 16 Application 20 The amendments of the Customs Tariff Act 1995 made by this Schedule 21 apply in relation to: Customs Tariff Amendment (2009 Measures No. 1) Bill 2009 No. , 2009 11 [Page Break] 1 (a) goods imported into Australia on or after the commencement 2 of this Schedule; or 3 (b) goods imported into Australia before the commencement of 4 this Schedule, where the time for working out the rate of 5 import duty on the goods had not occurred before that 6 commencement. 12 Customs Tariff Amendment (2009 Measures No. 1) Bill 2009 No. , 2009 [Page Break] 1 2 Schedule 3--Grape wine products 3 4 Customs Tariff Act 1995 5 1 Subsection 19(1) (after table item dealing with Customs 6 subheading 2205.90.90) 7 Insert: 2206.00.13 2 2206.00.14 3.2 2206.00.21 2 2206.00.22 3.2 2206.00.23 2 2206.00.24 3.2 8 2 Schedule 3 (Chapter 22, Additional Note 4) 9 Repeal the Additional Note, substitute: 10 4.- For the purposes of this Chapter, "grape wine product" is a grape 11 wine-based beverage that: 12 (a) has not had added to it, at any time, the flavour of any 13 alcoholic beverage (other than wine) (whether the flavour is 14 natural or artificial); and 15 (b) if the beverage has had added to it ethyl alcohol used in 16 preparing vegetable extracts, as mentioned in 17 subparagraph (b)(ii) of Additional Note 4B--complies with 18 the following requirements: 19 (i) the ethyl alcohol must only be used to extract flavours 20 from vegetable matter; 21 (ii) the ethyl alcohol must be essential to the extraction 22 process; 23 (iii) the ethyl alcohol must not add more than one percentage 24 point to the alcoholic strength by volume of the 25 beverage. 26 4A.- For the purposes of paragraph (a) of Additional Note 4, "wine" 27 means: Customs Tariff Amendment (2009 Measures No. 1) Bill 2009 No. , 2009 13 [Page Break] 1 (a) grape wine, as defined in Additional Note 3; or 2 (b) cider or perry, as defined in Additional Note 5; or 3 (c) fruit or vegetable wine, as defined in Additional Note 6; or 4 (d) mead, as defined in Additional Note 7; or 5 (e) sake, as defined in Additional Note 8. 6 4B.- For the purposes of this Chapter, "grape wine-based beverage" is a 7 beverage that: 8 (a) is not grape wine, but contains at least 700 ml of grape wine 9 per litre; and 10 (b) has not had added to it, at any time, any ethyl alcohol from 11 any other source, except: 12 (i) grape spirit; or 13 (ii) alcohol used in preparing vegetable extracts (including 14 spices, herbs and grasses); and 15 (c) has an alcoholic strength by volume of at least 8% vol but not 16 exceeding 22% vol. 17 3 Schedule 3 (after heading 2206) 18 Insert: 2206.00.1 ---Grape wine-based beverages: (a) that are goods of neither 2205 nor 2206.00.2; and (b) that include a flavour mentioned in paragraph (a) of Additional Note 4 to this Chapter: 2206.00.13 ----Hav ing an alcoholic strength by volume not $69.16/ L exceeding 10% vol of alcohol NZ/PG/ FI/ DC/LDC/ SG: $69.16/ L of alcohol 2206.00.14 ----Hav ing an alcoholic strength by volume exceed ing $69.16/ L 10% vol of alcohol NZ/PG/ FI/ DC/LDC/ SG: $69.16/ L of alcohol 14 Customs Tariff Amendment (2009 Measures No. 1) Bill 2009 No. , 2009 [Page Break] 2206.00.2 ---Grape wine-based beverages: (a) that are not goods of 2205; and (b) to which subparagraph (b)(ii) of Addit ional Note 4B to this Chapter applies; and (c) that do not comply with the requirements set out in paragraph (b) of Additional Note 4 to this Chapter: 2206.00.21 ----Containing goods which, if imported separately, 5%, and would be classified in 2207, having an alcoholic $69.16/ L of strength by volume not exceeding 10% vol alcohol DCS:4%, and $69.16/ L of alcohol DCT:5%, and $69.16/ L of alcohol NZ/PG/ FI/D C/ LDC/SG: $69.16/ L of alcohol 2206.00.22 ----Containing goods which, if imported separately, 5%, and would be classified in 2207, having an alcoholic $69.16/ L of strength by volume exceeding 10% vol alcohol DCS:4%, and $69.16/ L of alcohol DCT:5%, and $69.16/ L of alcohol NZ/PG/ FI/D C/ LDC/SG: $69.16/ L of alcohol 2206.00.23 ----Containing goods which, if imported separately, 5%, and would be classified in 2208, having an alcoholic $69.16/ L of strength by volume not exceeding 10% vol alcohol DCS:3%, and $69.16/ L of Customs Tariff Amendment (2009 Measures No. 1) Bill 2009 No. , 2009 15 [Page Break] alcohol NZ/PG/ FI/D C/ LDC/SG: $69.16/ L of alcohol 2206.00.24 ----Containing goods which, if imported separately, 5%, and would be classified in 2208, having an alcoholic $69.16/ L of strength by volume exceeding 10% vol alcohol DCS:3%, and $69.16/ L of alcohol NZ/PG/ FI/D C/ LDC/SG: $69.16/ L of alcohol 1 4 Schedule 5 (after table item 20) 2 Insert: 20A 2206.00.13 $69.16/ L of alcohol 20B 2206.00.14 $69.16/ L of alcohol 20C 2206.00.21 $69.16/ L of alcohol 20D 2206.00.22 $69.16/ L of alcohol 20E 2206.00.23 $69.16/ L of alcohol 20F 2206.00.24 $69.16/ L of alcohol 3 5 Schedule 6 (after table item 23) 4 Insert: 23A 2206.00.13 $69.16/ L of alcohol 23B 2206.00.14 $69.16/ L of alcohol 23C 2206.00.21 $69.16/ L of alcohol 23D 2206.00.22 $69.16/ L of alcohol 23E 2206.00.23 $69.16/ L of alcohol 23F 2206.00.24 $69.16/ L of alcohol 5 6 Schedule 7 (after table item 22) 6 Insert: 22A 2206.00.13 $69.16/ L of alcohol 22B 2206.00.14 $69.16/ L of alcohol 16 Customs Tariff Amendment (2009 Measures No. 1) Bill 2009 No. , 2009 [Page Break] 22C 2206.00.21 $69.16/ L of alcohol 22D 2206.00.22 $69.16/ L of alcohol 22E 2206.00.23 $69.16/ L of alcohol 22F 2206.00.24 $69.16/ L of alcohol 1 7 Application 2 The amendments of the Customs Tariff Act 1995 made by this Schedule 3 apply in relation to: 4 (a) goods imported into Australia on or after the commencement 5 of this Schedule; or 6 (b) goods imported into Australia before the commencement of 7 this Schedule, where the time for working out the rate of 8 import duty on the goods had not occurred before that 9 commencement. 10 Customs Tariff Amendment (2009 Measures No. 1) Bill 2009 No. , 2009 17