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repealed as set out in the applicable items in the Schedule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