Commonwealth Consolidated Acts Commonwealth Consolidated ActsAct No. 147 of 1995 as amended
This compilation was prepared on 3 July 2008
taking into account amendments up to Act No. 37 of 2008
Volume 1
includes: Table of Contents
User's guide
Sections 1‑22
Schedules 1 and 2
The text of any of those
amendments not in force
on that date is appended in the Notes section
The operation of amendments that have been incorporated
may be
affected by application provisions that are set out in the Notes section
Volume 2
includes: Table of Contents
Schedule 3 (Chapter 1 to Chapter 38)
Volume 3
includes: Table
of Contents
Schedule 3 (Chapter 39 to Chapter 59)
Volume 4
includes: Table
of Contents
Schedule 3 (Chapter 60 to Chapter 73)
Volume 5
includes: Table of Contents
Schedule 3 (Chapter 74 to Chapter 97)
Volume 6
includes: Table of Contents
Schedules 4--6
Volume 7
includes: Note 1
Table of Acts
Act Notes
Table of Amendments
Table A
Prepared by the
Office of Legislative Drafting and Publishing,
Attorney‑General's Department, Canberra
Contents
Part 1--Preliminary 1
1............ Short title [see Note 1] ....................................................................... 1
2............ Commencement .................................................................................. 1
3............ Definitions .......................................................................................... 1
4............ Headings in Schedule 3 ....................................................................... 3
5............ Items in Schedule 4 ............................................................................. 4
6............ Tariff classification ............................................................................. 4
7............ Rules for classifying goods in Schedule 3 ........................................... 4
8............ Application of Schedule 4 .................................................................. 5
9............ Rates of duty--ad valorem duties ...................................................... 6
10.......... Certain words etc. are rates of duty ................................................... 6
11.......... Rates of duty--phasing rates ............................................................. 6
12.......... Classes of countries and places in relation to which special rates apply 7
13.......... When goods are the produce or manufacture of a particular country or place 8
13A....... When goods are US originating goods ................................................. 8
13B....... When goods are Thai originating goods .............................................. 8
13C....... When goods are New Zealand originating goods ................................ 8
14.......... Application of rates of duty in relation to countries and places ........ 8
Part 2--Duties of Customs 10
15.......... Imposition of duties ......................................................................... 10
16.......... Calculation of duty ........................................................................... 10
16A....... Special safeguards for Thai originating goods ................................... 13
17.......... Rates for goods with constituents etc. ............................................. 16
18.......... Calculation of concessional duty ...................................................... 17
19.......... Indexation of rates of duty ............................................................... 20
20.......... Duty where goods consist of certain containers and certain contents 22
Part 3--Miscellaneous 24
20A....... Regulations ....................................................................................... 24
21.......... Repeal of the Customs Tariff Act 1987 etc. ...................................... 24
22.......... Transitional ....................................................................................... 24
Schedule 1--Classes of countries and places in relation to which special rates apply 26
Part 1--Forum Island Countries 26
Part 2--Least Developed Countries 27
Division 1--Countries that are Least Developed Countries 27
Division 2--Other countries and places that are treated as Least Developed Countries 28
Part 3--Developing Countries Subject to DC rates of duty 29
Division 1--Countries subject to DC rates of duty 29
Division 2--Places subject to DC rates of duty 31
Part 4--Developing Countries subject to DCS rates of duty 32
Division 1--Countries subject to DCS rates of duty 32
Division 2--Places subject to DCS rates of duty 34
Part 5--Developing Countries subject to DCT rates of duty 35
Division 1--Countries subject to DCT rates of duty 35
Division 2--Places subject to DCT rates of duty 36
Schedule 2--General rules for the interpretation of Schedule 3 37
USER'S GUIDE
This Guide aims to give a general overview of the operation and organisation of this Act.
The operation of the Act
The Act imposes Customs duty on goods imported into Australia.
To work out the duty payable on particular goods reference must be made to a Principal Tariff that is set out in Schedule 3. This tariff classifies goods in accordance with Australia's international obligations as a party to the World Trade Organization Agreement.
Note: The text of the Agreement is set out in Australian Treaty Series 1995 No. 8. In 2004 this was available in the Australian Treaties Library of the Department of Foreign Affairs and Trade, accessible on the Internet through that Department's world‑wide web site.
The rate of duty applicable to particular goods is determined by the classification to which those goods belong and, in most cases, by reference to Schedule 3. However, the rate of duty for US originating goods is determined under Schedule 5 and the rate of duty for Thai originating goods is determined under Schedule 6.
Under Schedule 4, goods imported into Australia in specified circumstances, including goods imported for use by particular persons or bodies or in particular industries, may be subject to a lesser rate of duty than the nominal rate applying under Schedule 3, 5 or 6.
Rates of duty under Schedules 3, 5 and 6, and concessional rates of duty under Schedule 4, may vary according to the date of importation of the goods concerned, the country or place from which the goods are imported, or both of these circumstances.
The organisation of the Act
The Act consists of 3 Parts and 6 Schedules.
Part 1 deals with key concepts required for an understanding of the organisation and operation of the Customs Tariff.
Part 2 imposes Customs duty and sets out the method for working out the duty that is payable in respect of particular goods.
Part 3 includes a regulation making power, repeals the Customs Tariff Act 1987 with effect from 1 July 1996 and provides details of its final operation.
Schedule 1 sets out the countries and places to which special rates of duty apply under the Australian system of tariff preferences.
Schedule 2 sets out the general rules of interpretation for deciding the tariff classification within the Principal Tariff to which goods belong.
Schedule 3 sets out the Principal Tariff.
Schedule 4 identifies classes of goods to which concessional rates may apply and specifies the concessional rates of duty potentially applicable to such classes.
Schedule 5 sets out the rate of duty for US originating goods.
Schedule 6 sets out the rate of duty for Thai originating goods.
Notes to the Customs Tariff Act 1995 Note 1 The Customs Tariff Act 1995 as shown in this
compilation comprises Act No. 147, 1995 amended as indicated in the Tables
below. For all relevant information pertaining to application, saving
or transitional provisions see Table A. Table of Acts
|
Act |
Number |
Date |
Date of commencement |
Application, saving or transitional provisions |
|
147, 1995 |
16 Dec 1995 |
1 July 1996 |
|
|
|
32, 1996 |
9 July 1996 |
15 July 1996 (see Gazette 1996, No. S263) |
-- |
|
|
32, 1997 |
17 Apr 1997 |
Schedule 1: 1 July 1996 (a) |
-- |
|
|
121, 1997 |
8 July 1997 |
Schedule 9 (item 41): (b) |
-- |
|
|
136, 1997 |
19 Sept 1997 |
Schedule 1: 7 Aug 1997 |
Sch. 1 (item 10) |
|
|
162, 1997 |
11 Nov 1997 |
31 Jan 1998 (see s. 2 and Gazette 1998, No. GN1) |
Sch. 1 (item 8) |
|
|
168, 1997 |
11 Nov 1997 |
31 Jan 1998 (see s. 2 and Gazette 1998, No. GN1) |
Sch. 1 (item 3) |
|
|
181, 1997 |
27 Nov 1997 |
Schedule 1: 17 Sept 1997 |
Sch. 1 (items 5, 6) |
|
|
192, 1997 |
8 Dec 1997 |
Schedule 1: 1 July 1996 |
-- |
|
|
73, 1998 |
30 June 1998 |
Schedule 1: 1 July 1996 |
-- |
|
|
98, 1999 |
16 July 1999 |
Schedule 1: 12 May 1999 |
-- |
|
|
124, 1999 |
13 Oct 1999 |
Schedule 1: 1 July 1996 |
-- |
|
|
141, 1999 |
3 Nov 1999 |
30 Dec 1999 (see Gazette 1999, No. S627) |
-- |
|
|
189, 1999 |
23 Dec 1999 |
23 June 2000 (see s. 2) |
-- |
|
|
190, 1999 |
23 Dec 1999 |
1 July 1999 |
S. 4 |
|
|
55, 2000 |
30 May 2000 |
Schedule 1: 22 July 1999 |
-- |
|
|
67, 2000 |
22 June 2000 |
Schedule 1: 1 Nov 1999 |
-- |
|
|
Customs Tariff Amendment (Product Stewardship for Waste Oil) Act 2000 |
103, 2000 |
6 July 2000 |
Schedule 1: 1 Jan 2001 (see s. 2(9)) |
-- |
|
116, 2000 |
7 Sept 2000 |
Schedule 1: 15 Dec 1999 |
-- |
|
|
26, 2001 |
6 Apr 2001 |
Schedule 1 (items 1--7): 1 July 2000 |
-- |
|
|
40, 2001 |
14 May 2001 |
Schedule 1 (item 1): 13 May 2000 |
-- |
|
|
68, 2001 |
30 June 2001 |
30 June 2001 |
Sch. 1 (item 2) |
|
|
120, 2001 |
24 Sept 2001 |
Schedule 1: 1 Jan 2002 |
-- |
|
|
as amended by |
|
|
|
|
|
38, 2002 |
26 June 2002 |
Schedule 3: (d) |
-- |
|
|
8, 2007 |
15 Mar 2007 |
Schedule 2 (item 6): (da) |
-- |
|
|
145, 2001 |
1 Oct 2001 |
Schedule 1: 1 Jan 2001 |
-- |
|
|
38, 2002 |
26 June 2002 |
Schedule 1: 10 July 2002 (f) |
-- |
|
|
63, 2002 |
3 July 2002 |
Schedule 1 (item 14): 1 July 1999 (g) |
-- |
|
|
as amended by |
|
|
|
|
|
100, 2005 |
6 July 2005 |
Schedule 2 (items 30, 31): (ga) |
-- |
|
|
114, 2002 |
2 Dec 2002 |
Schedule 1 (items 1--6): 15 April 2002 |
-- |
|
|
63, 2003 |
30 June 2003 |
Schedule 1: 1 Apr 2003 |
-- |
|
|
as amended by |
|
|
|
|
|
65, 2004 |
22 June 2004 |
Schedule 3: (see 65, 2004 below) |
-- |
|
|
97, 2003 |
14 Oct 2003 |
14 Oct 2003 |
-- |
|
|
43, 2004 |
21 Apr 2004 |
18 Sept 2002 |
-- |
|
|
46, 2004 |
21 Apr 2004 |
Schedule 1: 7 Feb 2007 (see s. 2(1) and
F2007L00256) |
-- |
|
|
65, 2004 |
22 June 2004 |
Schedule 1 (items 1--11, |
-- |
|
|
US Free Trade Agreement Implementation (Customs Tariff) Act 2004 |
121, 2004 |
16 Aug 2004 |
Schedule 1 (items 1--32, 34, 57): 1 Jan 2005 |
-- |
|
as amended by |
|
|
|
|
|
Customs Tariff Amendment (Thailand‑Australia Free Trade Agreement Implementation) Act 2004 |
131, 2004 |
26 Nov 2004 |
Schedule 2: (see 131, 2004 below) |
-- |
|
Customs Tariff Amendment (Thailand‑Australia Free Trade Agreement Implementation) Act 2004 |
131, 2004 |
26 Nov 2004 |
Schedule 1 (items 1--37, 39, 40): (k) |
-- |
|
Customs Tariff Amendment (Textile, Clothing and Footwear Post‑2005 Arrangements) Act 2004 |
147, 2004 |
14 Dec 2004 |
14 Dec 2004 |
-- |
|
88, 2005 |
6 July 2005 |
Schedule 1 (item 1): 18 Oct 2003 |
Sch. 1 (item 113) |
|
|
114, 2005 |
15 Sept 2005 |
Schedule 1 (items 1--3): 1 July 2005 |
Sch. 1 (item 7) |
|
|
131, 2005 |
8 Nov 2005 |
8 Nov 2005 |
-- |
|
|
Customs Tariff Amendment (Fuel Tax Reform and Other Measures) Act 2006 |
77, 2006 |
26 June 2006 |
Schedule 1: 1 Nov 2005 |
Sch. 1 (item 19) and Sch. 2 (item 46) |
|
Customs Tariff Amendment (2007 Harmonized System Changes) Act 2006 |
118, 2006 |
4 Nov 2006 |
4 Nov 2006 |
Sch. 1 (item 599) |
|
Customs Legislation Amendment (New Zealand Rules of Origin) Act 2006 |
166, 2006 |
12 Dec 2006 |
1 Jan 2007 |
Sch. 1 (item 22(1)) |
|
Customs Tariff Amendment (Incorporation of Proposals) Act 2007 |
2, 2007 |
19 Feb 2007 |
Schedule 1: 11 May 2005 |
Sch. 1 (item 2) and Sch. 2 (items 3 and 4) |
|
48, 2007 |
10 Apr 2007 |
Schedule 1: 1 July 2008 (see s. 2(1)) |
-- |
|
|
Customs Tariff Amendment Act (No. 1) 2007 |
133, 2007 |
20 Aug 2007 |
20 Aug 2007 |
Sch. 1 (item 3) and Sch. 2 (item 2) |
|
Customs Tariff Amendment (Tobacco Content) Act 2008 |
37, 2008 |
24 June 2008 |
Schedule 1 (items 1, 2): Royal Assent |
Sch. 1 (item 2) [see Table A] |
(a) Subsection 2(2) of the Customs Tariff Amendment Act (No. 1) 1997 provides as follows:
(2) Schedule 1 is taken to have commenced on 1 July 1996, immediately after the commencement of the Customs Tariff Act 1995.
(b) The Customs Tariff Act 1995 was amended by Schedule 9 (item 41) only of the Tax Law Improvement Act 1997, subsections 2(2) and (3) of which provide as follows:
(2) Schedule 1 commences on 1 July 1997 immediately after the commencement of the Income Tax Assessment Act 1997.
(3) Each of the other Schedules (except Schedule 12) commences immediately after the commencement of the immediately preceding Schedule.
(c) Subsection 2(4) of the Customs Tariff Amendment Act (No. 1) 1998 provides as follows:
(4) Schedule 3 is taken to have commenced immediately after the commencement of the Customs Tariff (Fuel Rates Amendments) Act 1997.
The Customs Tariff (Fuel Rates Amendments) Act 1997 came into operation on 31 January 1998.
(d) Subsection 2(1) (items 4 and 5) of the Customs Tariff Amendment Act (No. 1) 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Commencement information |
||
|
Column 1 |
Column 2 |
Column 3 |
|
Provision(s) |
Commencement |
Date/Details |
|
4. Schedule 3, item 1 |
Immediately after the time applicable under the Customs Tariff Amendment Act (No. 5) 2001 for the commencement of item 27 of Schedule 1 to that Act |
1 January 2002 |
|
5. Schedule 3, item 2 |
Immediately after the time applicable under the Customs Tariff Amendment Act (No. 5) 2001 for the commencement of item 290 of Schedule 1 to that Act |
1 January 2002 |
(da) Subsection 2(1) (item 31) of the Statute Law Revision Act 2007 provides as follows:
(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.
|
Provision(s) |
Commencement |
Date/Details |
|
31. Schedule 2, item 6 |
Immediately before the commencement of item 135 of Schedule 1 to the Customs Tariff Amendment Act (No. 5) 2001. |
1 January 2002 |
(e) Subsection 2(3) of the Customs Tariff Amendment Act (No. 4) 2001 provides as follows:
(3) Schedule 2 is taken to have commenced immediately after the commencement of Schedule 1 to the Customs Tariff Amendment (Product Stewardship for Waste Oil) Act 2000.
Schedule 1 commenced on 1 January 2001.
(f) Subsection 2(1) (items 2 and 3) of the Customs Tariff Amendment Act (No. 1) 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Provision(s) |
Commencement |
Date/Details |
|
2. Schedule 1 |
At the end of the period of 14 days beginning on the day on which this Act receives the Royal Assent |
10 July 2002 |
|
3. Schedule 2 |
Immediately after the commencement of Schedule 1 to the Customs Tariff Amendment Act (No. 5) 2001 |
1 January 2002 |
(g) Subsection 2(1) (item 9) of the Statute Law Revision Act 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Provision(s) |
Commencement |
Date/Details |
|
9. Schedule 1, item 14 |
1 July 1999 |
1 July 1999 |
(ga) Subsection 2(1) (item 48) of the Statute Law Revision Act 2005 provides as follows:
(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.
|
Provision(s) |
Commencement |
Date/Details |
|
48. Schedule 2, items 30 and 31 |
Immediately after the time specified in the Statute Law Revision Act 2002 for the commencement of item 14 of Schedule 1 to that Act. |
1 July 1999 |
(h) Subsection 2(1) (item 4) of the Customs Tariff Amendment Act (No. 2) 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Provision(s) |
Commencement |
Date/Details |
|
Immediately after the commencement of Part 4 of Schedule 1 to the Excise Tariff Amendment Act (No. 1) 2002 |
2 December 2002 |
(i) Subsection 2(1) (items 2--5 and 7--9) of the Customs Tariff Amendment (Fuels) Act 2004 provide as follows:
(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.
|
Provision(s) |
Commencement |
Date/Details |
|
2. Part 1 of Schedule 1 |
Immediately after the commencement of Schedule 2 to the Customs Tariff Amendment Act (No. 1) 2003. |
1 July 2003 |
|
3. Part 2 of Schedule 1 |
Immediately after the commencement of Schedule 3 to the Customs Tariff Amendment Act (No. 1) 2003. |
28 July 2003 |
|
4. Part 3 of Schedule 1 |
Immediately after the commencement of Schedule 2 to the Customs Tariff Amendment Act (No. 1) 2003. |
1 July 2003 |
|
5. Part 4 of Schedule 1 |
Immediately after the commencement of Schedule 3 to the Customs Tariff Amendment Act (No. 1) 2003. |
28 July 2003 |
|
7. Part 1 of Schedule 2 |
The provision(s) do not commence at all unless the Customs Tariff Amendment Act (No. 1) 2004 commences, in which case the provision(s) are taken to have commenced immediately after the commencement of the provision(s) covered by table item 2. |
1 July 2003 |
|
8. Part 2 of Schedule 2 |
The provision(s) do not commence at all unless the Customs Tariff Amendment Act (No. 1) 2004 commences, in which case the provision(s) are taken to have commenced immediately after the commencement of the provision(s) covered by table item 6. |
18 September 2003 |
|
9. Schedule 3 |
Immediately after the commencement of section 1 of the Customs Tariff Amendment Act (No. 1) 2003 |
30 June 2003 |
(j) Subsection 2(1) (items 2, 3 and 5) of the US Free Trade Agreement Implementation (Customs Tariff) Act 2004 provide as follows:
(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.
|
Provision(s) |
Commencement |
Date/Details |
|
2. Schedule 1, items 1 to 32 |
The later of: (a) 1 January 2005; and (b) the day on which the Australia‑United States Free Trade Agreement, done at Washington DC on 18 May 2004 , comes into force for Australia. However, the provision(s) do not commence at all if the event mentioned in paragraph (b) does not occur. The Minister for Trade must announce by notice in the Gazette the day on which the Agreement comes into force for Australia . |
1 January
2005
|
|
3. Schedule 1, item 33 |
The later of: (a) immediately after the commencement of the Customs Tariff Amendment (Textile, Clothing and Footwear Post‑2005 Arrangements) Act 2004; and (b) immediately after the commencement of the provisions covered by table item 2. However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur. |
1 January
2005
|
|
5. Schedule 1, items 35 to 56 |
The later of: (a) the start of the day on which the Customs Tariff Amendment (Fuels) Act 2004 receives the Royal Assent; and (b) immediately after the commencement of the provisions covered by table item 2. However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur. |
1 January 2005 (paragraph (b) applies) |
(k) Subsection 2(1) (items 2, 3 and 5--8) of the Customs Tariff Amendment (Thailand‑Australia Free Trade Agreement Implementation) Act 2004 provide as follows:
(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.
|
Provision(s) |
Commencement |
Date/Details |
|
2. Schedule 1, items 1 to 37 |
The later of the following days (the Thai start‑day): (a) 1 January 2005; (b) the day on which the Thailand‑Australia Free Trade Agreement, done at Canberra on 5 July 2004, comes into force for Australia . However, the provision(s) do not commence at all unless: (a) the Thailand‑Australia Free Trade Agreement comes into force for Australia ; and (b) item 1 (the US item ) of Schedule 1 to the US Free Trade Agreement Implementation (Customs Tariff) Act 2004 commences before, or on the same day as, the Thai start‑day. If the Thai start‑day is the same day as the day on which the US item commences, then items 1 to 37 of Schedule 1 to this Act commence immediately after the US item commences. The Minister must announce by notice in the Gazette the day on which the Thailand‑Australia Free Trade Agreement comes into force for Australia . |
1 January 2005 |
|
3. Schedule 1, item 38 |
The later of: (a) immediately after the commencement of the Customs Tariff Amendment (Textile, Clothing and Footwear Post‑2005 Arrangements) Act 2004; and (b) immediately after the commencement of the provision(s) covered by table item 2. However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur. |
1 January
2005
|
|
5. Schedule 2, items 1 to 35 |
The later of the following days (the Thai start‑day): (a) 1 January 2005; (b) the day on which the Thailand‑Australia Free Trade Agreement, done at Canberra on 5 July 2004, comes into force for Australia . However, the provision(s) do not commence at all if: (a) the Thailand‑Australia Free Trade Agreement does not come into force for Australia ; or (b) item 1 of Schedule 1 to the US Free Trade Agreement Implementation (Customs Tariff) Act |