Commonwealth Consolidated Acts Commonwealth Consolidated ActsAct No. 63 of 2003 as amended
This compilation was prepared on 25 June 2004
[This Act was amended by Act No. 65 of 2004]
Amendments from Act No. 65 of 2004
[Schedule 3 (item 1) amended Item 25 of Schedule 3
Schedule 3 (item 2) repealed Items 27 and 29 of Schedule 3
Schedule 3 commenced on 30 June 2003]
Prepared by the Office of Legislative Drafting,
Attorney-General's Department, Canberra
Contents
1 Short title
2 Commencement
3 Schedule(s)
Schedule 1--East Timor
Schedule 2--Least Developed Countries
Schedule 3--Singapore-Australia Free Trade Agreement
An Act to amend the Customs Tariff Act 1995, and for related purposes
[Assented to 30 June 2003]
The Parliament of Australia enacts:
This Act may be cited as the Customs Tariff Amendment Act (No. 1) 2003.
(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 |
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 | 30 June 2003 |
2. Schedule 1 | 1 April 2003 | 1 April 2003 |
3. Schedule 2 | 1 July 2003 | 1 July 2003 |
4. Schedule 3 | The day on which SAFTA enters into force | 28 July 2003 (s 2(3); Gazette 2003, S310) |
Note: This table relates only to the provisions of this Act as originally passed by the Parliament and assented to. It will not be expanded to deal with provisions inserted in this Act after assent.
(2) Column 3 of the table is for additional information that is not part of this Act. This information may be included in any published version of this Act.
(3) If a provision commences as a result of item 4 of the table, the Minister must announce by notice in the Gazette the day on which the provision commenced.
(4) In this section:
SAFTA has the meaning it has in Division 1B of Part VIII of the Customs Act 1901.
Note: Item 3 of Schedule 2 to the Customs Amendment Act (No. 1) 2003 inserts Division 1B of Part VIII of the Customs Act 1901.
Each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
1 Division 1 of Part 3 of Schedule 1
After "Djibouti" insert:
East Timor | ETIM |
1 Subsection 3(1) (definition of Developing Country)
Repeal the definition, substitute:
Developing Country means:
(a) a country that is a Developing Country under paragraph 12(d); or
(b) a place that is treated as a Developing Country under paragraph 12(e); or
(c) Hong Kong, Republic of Korea, Singapore and Taiwan Province.
2 Subsection 3(1)
Insert:
Least Developed Country means a country or place that is, or is treated as, a Least Developed Country under paragraph 12(b) or 12(c).
3 Subsection 3(1) (definition of Preference Country )
Repeal the definition, substitute:
Preference Country means:
(a) New Zealand; or
(b) Papua New Guinea; or
(c) a Forum Island Country; or
(d) a Least Developed Country; or
(e) a Developing Country; or
(f) Canada.
4 Paragraphs 12(b) and (c)
Repeal the paragraphs, substitute:
(b) a country specified in column 1 of the table in Division 1 of Part 2 of Schedule 1 is a Least Developed Country; and
(c) a country or place specified in column 1 of the table in Division 2 of Part 2 of Schedule 1 is to be treated as a Least Developed Country; and
(d) a country specified in column 1 of the table in Division 1 of Part 3 or Part 4 of Schedule 1 is a Developing Country; and
(e) a place specified in column 1 of the table in Division 2 of Part 3 or Part 4 of Schedule 1 is to be treated as a Developing Country.
5 Paragraphs 14(1)(b) to (h)
Repeal the paragraphs, substitute:
(b) a rate of duty so set out applies in relation to Papua New Guinea if "PG" is specified in relation to the rate; and
(c) a rate of duty so set out applies in relation to every Forum Island Country specified in Part 1 of Schedule 1 if "FI" is specified in relation to the rate; and
(d) a rate of duty so set out applies in relation to every Least Developed Country specified in Part 2 of Schedule 1 if "LDC" is specified in relation to the rate; and
(e) a rate of duty so set out applies in relation to every Developing Country specified in Part 3 of Schedule 1 if "DC" is specified in relation to the rate; and
(f) a rate of duty so set out applies in relation to every Developing Country specified in Part 4 of Schedule 1 (other than a Developing Country or place specified in paragraph (g)) if "DCS" is specified in relation to the rate; and
(g) a rate of duty so set out applies in relation to Hong Kong, Republic of Korea, Singapore and Taiwan Province if "DCT" is specified in relation to the rate; and
(h) a rate of duty so set out applies in relation to a particular Forum Island Country, Least Developed Country or Developing Country if its name, or the abbreviation for it, is specified in relation to the rate; and
(i) a rate of duty so set out applies in relation to Canada if "CA" is specified in relation to the rate.
6 Subsection 14(2)
Repeal the subsection, substitute:
(2) A rate of duty set out in a rate column in relation to which "FI", "LDC", "DC", "DCS" or "DCT" is specified does not apply in relation to a Forum Island Country, a Least Developed Country or a Developing Country if that country or the abbreviation for it appears in a rate column followed by a rate of duty.
7 Subparagraph 16(f)(ii)
Omit "in relation to Developing Countries specified in Part 2", substitute "in relation to Developing Countries specified in Part 4".
8 Paragraph 16(g)
Omit "Developing Country specified in Part 2 of Schedule 1 (other than Hong Kong, Republic of Korea, Singapore or Taiwan Province)", substitute "Developing Country specified in Part 4 of Schedule 1 (other than Hong Kong, Republic of Korea, Singapore or Taiwan Province)".
9 At the end of section 16
Add:
; (i) if, under section 153H or 153NA of the Customs Act 1901, the goods are the produce or manufacture of a Least Developed Country:
(i) if a rate of duty that applies in relation to Least Developed Countries is set out in the third column of the tariff classification under which the goods are classified--by reference to that rate of duty; or
(ii) otherwise--Free.
10 Subparagraph 18(2)(f)(ii)
Omit " Developing Countries specified in Part 2", substitute "Developing Countries specified in Part 4".
11 Paragraph 18(2)(g)
Omit "of a Developing Country specified in Part 2 of Schedule 1, (other than Hong Kong, Republic of Korea, Singapore or Taiwan Province)", substitute "of a Developing Country or Place specified in Part 4 of Schedule 1, (other than Hong Kong, Republic of Korea, Singapore or Taiwan Province)".
12 At the end of subsection 18(2)
Add:
; (i) if under section 153H or 153NA of the Customs Act 1901 the goods are the produce or manufacture of a Least Developed Country:
(i) if a rate of duty that applies in relation to Least Developed Countries is set out in the third column of that item--by reference to that rate of duty; or
(ii) otherwise--Free.
13 Parts 1, 2 and 3 of Schedule 1
Repeal the Parts, substitute:
Column 1 Country | Column 2 Abbreviation |
Cook Islands | CK |
Fiji | FJ |
Kiribati | KI |
Marshall Islands, Republic of |
|
Micronesia, Federated States of |
|
Nauru | NR |
Niue | NU |
Papua New Guinea | PG |
Solomon Islands | SB |
Tonga | TO |
Tuvalu | TV |
Vanuatu | VU |
Samoa | WS |
Part 2--Least Developed Countries
Division 1--Countries that are Least Developed Countries
Column 1 Country | Column 2 Abbreviation |
Afghanistan | AF |
Angola | AO |
Bangladesh | BD |
Benin | BJ |
Bhutan | BT |
Burkina Faso | BF |
Burundi | BI |
Cambodia | KH |
Cape Verde | CV |
Central African Republic |
|
Chad | TD |
Comoros | KM |
Congo, Democratic Republic of |
|
Djibouti | DJ |
Equatorial Guinea | GQ |
Eritrea | ER |
Ethiopia | ET |
Gambia | GM |
Guinea | GN |
Guinea-Bissau | GW |
Haiti | HT |
Kiribati | KI |
Lao People's Democratic Republic |
|
Lesotho | LS |
Liberia | LR |
Madagascar | MG |
Malawi | MW |
Maldives | MV |
Mali | ML |
Mauritania | MR |
Mozambique | MZ |
Myanmar, Union of | MM |
Nepal | NP |
Niger | NE |
Rwanda | RW |
Sao Tome and Principe |
|
Senegal | SN |
Sierra Leone | SL |
Solomon Islands | SB |
Somalia | SO |
Sudan | SD |
Tanzania, United Republic of |
|
Togo | TG |
Tuvalu | TV |
Uganda | UG |
Vanuatu | VU |
Samoa | WS |
Yemen, Republic of | YE |
Zambia | ZM |
Division 2--Other countries and places that are treated as Least Developed Countries
Column 1 Country or Place | Column 2 Abbreviation |
East Timor (Timor-Leste) | TL |
Part 3--Developing Countries Subject to DC rates of duty
Division 1--Countries subject to DC rates of duty
Column 1 Country | Column 2 Abbreviation |
Afghanistan | AF |
Angola | AO |
Bangladesh | BD |
Benin | BJ |
Bhutan | BT |
Botswana | BW |
Burkina Faso | BF |
Burundi | BI |
Cambodia | KH |
Cape Verde | CV |
Central African Republic |
|
Chad | TD |
Comoros | KM |
Congo, Democratic Republic of |
|
Djibouti | DJ |
East Timor (Timor-Leste) |
|
Equatorial Guinea | GQ |
Eritrea | ER |
Ethiopia | ET |
Gambia | GM |
Guinea | GN |
Guinea-Bissau | GW |
Haiti | HT |
Lao People's Democratic Republic |
|
Lesotho | LS |
Liberia | LR |
Madagascar | MG |
Malawi | MW |
Maldives | MV |
Mali | ML |
Mauritania | MR |
Mozambique | MZ |
Myanmar, Union of | MM |
Namibia | NA |
Nepal | NP |
Niger | NE |
Palau | PW |
Rwanda | RW |
Sao Tome and Principe |
|
Senegal | SN |
Sierra Leone | SL |
Somalia | SO |
Sudan | SD |
Tanzania, United Republic of |
|
Togo | TG |
Uganda | UG |
Yemen, Republic of | YE |
Zambia | ZM |
Division 2--Places subject to DC rates of duty
Column 1 Place | Column 2 Abbreviation |
American Samoa | AS |
French Polynesia | PF |
Guam | GU |
Mariana Islands | MP |
New Caledonia | NC |
Pitcairn Island | PN |
Tokelau Islands | TK |
Wallis and Futuna Islands |
|
Part 4--Developing Countries subject to DCS rates of duty
Division 1--Countries subject to DCS rates of duty
Column 1 Country | Column 2 Abbreviation |
Albania | AL |
Algeria | DZ |
Antigua and Barbuda |
|
Argentina | AR |
Bahamas | BS |
Barbados | BB |
Bahrain | BH |
Belize | BZ |
Bolivia | BO |
Bosnia and Herzegovina |
|
Brazil | BR |
Brunei Darussalam | BN |
Bulgaria | BG |
Cameroon | CM |
Chile | CL |
China, People's Republic of |
|
Colombia | CO |
Congo | CG |
Costa Rica | CR |
Cote d'Ivoire | CI |
Croatia | HR |
Cuba | CU |
Cyprus | CY |
Czech Republic | CZ |
Dominica | DM |
Dominican Republic | DO |
Ecuador | EC |
Egypt | EG |
El Salvador | SV |
Gabon | GA |
Ghana | GH |
Grenada | GD |
Guatemala | GT |
Guyana | GY |
Honduras | HN |
Hungary | HU |
India | IN |
Indonesia | ID |
Iran | IR |
Iraq | IQ |
Israel | IL |
Jamaica | JM |
Jordan | JO |
Kenya | KE |
Korea, Democratic People's Republic of |
|
Korea, Republic of | KR |
Kuwait | KW |
Lebanon | LB |
Libyan Arab Jamahiriya |
|
Malaysia | MY |
Malta | MT |
Mauritius | MU |
Mexico | MX |
Mongolia | MN |
Morocco | MA |
Nicaragua | NI |
Nigeria | NG |
Oman | OM |
Pakistan | PK |
Panama | PA |
Paraguay | PY |
Peru | PE |
Philippines | PH |
Poland | PO |
Qatar | QA |
Romania | RO |
St Christopher and Nevis |
|
St Lucia | LC |
St Vincent and the Grenadines |
|
Saudi Arabia | SA |
Seychelles | SC |
Singapore | SG |
Slovak Republic | SK |
Slovenia | SI |
Sri Lanka | LK |
Suriname | SR |
Swaziland | SZ |
Syrian Arab Republic |
|
Thailand | TH |
Trinidad and Tobago | TT |
Tunisia | TN |
Turkey | TR |
United Arab Emirates (Abu Dhabi, Dubai, Sharjah, Ajman, Umm al Qaiwain, Fujairah, Ras al Khaimah) |
|
Uruguay | UY |
Venezuela | VE |
Vietnam, Socialist Republic of |
|
Zimbabwe | ZW |
Division 2--Places subject to DCS rates of duty
Column 1 Place | Column 2 Abbreviation |
Anguilla | AI |
Bermuda | BM |
British Indian Ocean Territory |
|
British Virgin Islands |
|
Cayman Islands | KY |
Falkland Islands | FK |
Former Yugoslav Republic of Macedonia |
|
Gibraltar | GI |
Hong Kong | HK |
Johnston Island | XA |
Macao | MO |
Midway Islands | XB |
Montserrat | MS |
Netherlands Antilles | AN |
South Georgia and the South Sandwich Islands |
|
St Helena | SH |
St Pierre and Miquelon |
|
Taiwan Province | TW |
Territories administered by the Palestinian Authority |
|
Turks and Caicos Islands |
|
Virgin Islands of the United States |
|
Wake Island | WK |
14 Amendment of Schedule 3
Omit "PNG" (wherever occurring), substitute "PG".
15 Amendment of Schedule 3
Omit "CAN" (wherever occurring), substitute "CA".
16 Amendment of Schedule 3
Omit "MLAY" (wherever occurring), substitute "MY".
17 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below
Add:
|
| LDC:$34.22/L of alcohol |
| ||
List | |||||
2203.00.31 | |||||
2204.10.23 | |||||
2204.10.83 | |||||
2204.21.30 | |||||
2204.29.30 | |||||
2205.10.30 | |||||
2205.90.30 | |||||
2206.00.52 | |||||
2206.00.62 | |||||
2206.00.92 | |||||
2208.90.20 | |||||
18 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below
Add:
|
| LDC:$57.97/L of alcohol |
| ||
List | |||||
2203.00.39 | |||||
2204.10.29 | |||||
2204.10.89 | |||||
2204.21.90 | |||||
2204.29.90 | |||||
2205.10.90 | |||||
2205.90.90 | |||||
2206.00.59 | |||||
2206.00.69 | |||||
2206.00.99 | |||||
2207.10.00 | |||||
2208.20.90 | |||||
2208.30.00 | |||||
2208.40.00 | |||||
2208.50.00 | |||||
2208.60.00 | |||||
2208.70.00 | |||||
2208.90.90 | |||||
19 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below
Add:
|
| LDC:$29.36/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| ||
List | |||||
2203.00.61 | |||||
2206.00.74 | |||||
20 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below
Add:
|
| LDC:$34.22/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| ||
List | |||||
2203.00.62 | |||||
2203.00.69 | |||||
2206.00.75 | |||||
2206.00.78 | |||||
21 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below
Add:
|
| LDC:$5.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| ||
List | |||||
2203.00.71 | |||||
2206.00.82 | |||||
22 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below
Add:
|
| LDC:$18.41/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| ||
List | |||||
2203.00.72 | |||||
2206.00.83 | |||||
23 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below
Add:
|
| LDC:$24.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| ||
List | |||||
2203.00.79 | |||||
2206.00.89 | |||||
24 At the end of the last rate of duty in column 3 of subheading 2208.20.10 in Schedule 3
Add:
|
| LDC:$54.13/L of alcohol |
|
25 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below
Add:
|
| LDC:$269.05/kg of tobacco content |
| ||
List | |||||
2401.20.00 | |||||
2401.30.00 | |||||
2402.10.80 | |||||
2402.20.80 | |||||
2403.10.70 | |||||
2403.91.00 | |||||
2403.99.80 | |||||
26 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below
Add:
|
| LDC:$0.21524/ |
| ||
List | |||||
2402.10.20 | |||||
2402.20.20 | |||||
2403.10.30 | |||||
27 At the end of the last rate of duty in column 3 of subheading 2403.99.20 in Schedule 3
Add:
|
| LDC:$2.19/kg |
|
28 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below
Add:
|
| LDC:$0.38143/L |
| ||
List | |||||
2207.20.10 | |||||
2707.10.00 | |||||
2707.20.29 | |||||
2707.20.89 | |||||
2707.30.29 | |||||
2707.30.89 | |||||
2707.50.39 | |||||
2707.50.89 | |||||
2709.00.89 | |||||
2710.11.69 | |||||
2710.11.79 | |||||
2710.19.19 | |||||
2710.19.20 | |||||
2710.19.39 | |||||
2710.19.79 | |||||
2710.91.19 | |||||
2710.91.20 | |||||
2710.91.39 | |||||
2710.91.69 | |||||
2710.91.79 | |||||
2710.99.19 | |||||
2710.99.20 | |||||
2710.99.39 | |||||
2710.99.69 | |||||
2710.99.79 | |||||
2902.20.90 | |||||
2902.30.90 | |||||
2902.41.90 | |||||
2902.42.90 | |||||
2902.43.90 | |||||
2902.44.90 | |||||
3817.00.19 | |||||
29 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below
Add:
|
| LDC:$0.07557/L |
| ||
List | |||||
2709.00.81 | |||||
2710.11.73 | |||||
2710.11.74 | |||||
2710.19.13 | |||||
2710.19.33 | |||||
2710.19.34 | |||||
2710.19.50 | |||||
2710.19.73 | |||||
2710.19.74 | |||||
2710.91.13 | |||||
2710.91.33 | |||||
2710.91.34 | |||||
2710.91.50 | |||||
2710.91.73 | |||||
2710.91.74 | |||||
2710.99.13 | |||||
2710.99.33 | |||||
2710.99.34 | |||||
2710.99.50 | |||||
2710.99.73 | |||||
2710.99.74 | |||||
30 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below
Add:
|
| LDC:$0.02808/L |
| ||
List | |||||
2710.11.61 | |||||
2710.91.61 | |||||
2710.99.61 | |||||
31 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below
Add:
|
| LDC:$0.40516/L |
| ||
List | |||||
2710.11.62 | |||||
2710.91.62 | |||||
2710.99.62 | |||||
32 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below
Add:
|
| LDC:$0.02845/L |
| ||
List | |||||
2710.19.40 | |||||
2710.91.40 | |||||
2710.99.40 | |||||
33 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below
Add:
|
| LDC:$0.05449/L |
| ||
List | |||||
2710.19.91 | |||||
2710.91.91 | |||||
2710.99.91 | |||||
3403.11.90 | |||||
3403.19.90 | |||||
3403.91.90 | |||||
3403.99.90 | |||||
3811.21.90 | |||||
3819.00.00 | |||||
34 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below
Add:
|
| LDC:$0.05449/kg |
| ||
List | |||||
2710.19.92 | |||||
2710.91.92 | |||||
2710.99.92 | |||||
3403.11.10 | |||||
3403.19.10 | |||||
3403.91.10 | |||||
3403.99.10 | |||||
3811.21.10 | |||||
35 Amendment of Schedule 4
Omit "CAN" (wherever occurring), substitute "CA".
36 Schedule 4 (item 17A, column 3)
Omit "NZ/PNG/FI/DC/DCS/ DCT", substitute "NZ/PG/FI/DC/DCS/DCT/LDC".
37 Schedule 4 (item 20A, column 3)
Omit "NZ/PNG/FI/DC/DCS", substitute "NZ/PG/FI/DC/DCS/LDC".
38 Schedule 4 (item 20B, column 3)
Omit "NZ/PNG/FI/DC/DCS", substitute "NZ/PG/FI/DC/DCS/LDC".
39 Schedule 4 (item 34, column 3)
Omit "NZ/PNG/FI/DC/DCS", substitute "NZ/PG/FI/DC/DCS/LDC".
40 Schedule 4 (item 41E, column 3)
Omit "NZ/PNG/CAN/DC/DCS", substitute "NZ/PG/CA/DC/DCS/LDC".
41 Schedule 4 (item 44, column 3)
Omit "NZ/PNG/FI/DC/DCS", substitute "NZ/PG/FI/DC/DCS/LDC".
42 After the last rate of duty in column 3 of item 50(1)(b) in Schedule 4
Add:
|
| LDC:$0.05449/L |
|
43 Schedule 4 (item 61, column 3)
Omit "NZ/PNG/FI/DC/ DCS", substitute "NZ/PG/FI/DC/DCS/LDC".
44 Schedule 4 (item 70, column 3)
Omit "NZ/PNG/FI/DC/DCS", substitute "NZ/PG/FI/DC/DCS/LDC".
1 Subsection 3(1) (paragraph (c) of the definition of Developing Country)
Repeal the paragraph.
2 Subsection 3(1) (paragraph (f) of the definition of Preference Country)
Repeal the paragraph, substitute:
(f) Canada; or
(g) Singapore.
3 Paragraphs 12(d) and (e)
Repeal the paragraphs, substitute:
(d) a country specified in column 1 of the table in Division 1 of Part 3, 4 or 5 of Schedule 1 is a Developing Country; and
(e) a place specified in column 1 of the table in Division 2 of Part 3, 4 or 5 of Schedule 1 is to be treated as a Developing Country.
4 Section 13
After "Division 1A", insert "or Division 1B".
5 Paragraph 14(1)(g)
Repeal the paragraph, substitute:
(g) a rate of duty so set out applies in relation to a Developing Country or place specified in Part 5 of Schedule 1 if "DCT" is specified in relation to the rate; and
6 Paragraph 14(1)(i)
Repeal the paragraph, substitute:
(i) a rate of duty so set out applies in relation to Canada if "CA" is specified in relation to the rate; and
(j) a rate of duty so set out applies in relation to Singapore if "SG" is specified in relation to the rate.
7 Paragraph 16(f)
Omit "Hong Kong, Republic of Korea, Singapore or Taiwan Province", substitute "a Developing Country or place specified in Part 5 of Schedule 1".
8 Subparagraph 16(f)(iii)
Omit "Hong Kong, Republic of Korea, Singapore or Taiwan Province", substitute "a Developing Country or place specified in Part 5 of Schedule 1".
9 At the end of section 16
Add:
; (j) if the goods are the produce or manufacture of Singapore under Division 1B of Part VIII of the Customs Act 1901:
(i) if a rate of duty that applies in relation to Singapore is set out in the third column of the tariff classification under which the goods are classified--by reference to that rate of duty; or
(ii) otherwise--Free.
10 Paragraph 18(2)(f)
Omit "Hong Kong, Republic of Korea, Singapore or Taiwan Province", substitute "a Developing Country or place specified in Part 5 of Schedule 1".
11 Subparagraph 18(2)(f)(iii)
Omit "Hong Kong, Republic of Korea, Singapore or Taiwan Province", substitute "a Developing Country or place specified in Part 5".
12 At the end of section 18
Add:
; (j) if the goods are the produce or manufacture of Singapore under Division 1B of Part VIII of the Customs Act 1901:
(i) if a rate of duty that applies in relation to Singapore is set out in the third column of that item--by reference to that rate of duty; or
(ii) otherwise--Free.
13 At the end of Schedule 1
Add:
Part 5--Developing Countries subject to DCT rates of duty
Division 1--Countries subject to DCT rates of duty
Column 1 Country | Column 2 Abbreviation |
Singapore | SG |
Korea, Republic of | KR |
Division 2--Places subject to DCT rates of duty
Column 1 Place | Column 2 Abbreviation |
Hong Kong | HK |
Taiwan Province | TW |
14 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below
Add:
|
| SG:$34.22/L of alcohol |
| ||
List | |||||
2203.00.31 | |||||
2204.10.23 | |||||
2204.10.83 | |||||
2204.21.30 | |||||
2204.29.30 | |||||
2205.10.30 | |||||
2205.90.30 | |||||
2206.00.52 | |||||
2206.00.62 | |||||
2206.00.92 | |||||
2208.90.20 | |||||
15 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below
Add:
|
| SG:$57.97/L of alcohol |
| ||
List | |||||
2203.00.39 | |||||
2204.10.29 | |||||
2204.10.89 | |||||
2204.21.90 | |||||
2204.29.90 | |||||
2205.10.90 | |||||
2205.90.90 | |||||
2206.00.59 | |||||
2206.00.69 | |||||
2206.00.99 | |||||
2207.10.00 | |||||
2208.20.90 | |||||
2208.30.00 | |||||
2208.40.00 | |||||
2208.50.00 | |||||
2208.60.00 | |||||
2208.70.00 | |||||
2208.90.90 | |||||
16 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below
Add:
|
| SG:$29.36/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| ||
List | |||||
2203.00.61 | |||||
2206.00.74 | |||||
17 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below
Add:
|
| SG:$34.22/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| ||
List | |||||
2203.00.62 | |||||
2203.00.69 | |||||
2206.00.75 | |||||
2206.00.78 | |||||
18 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below
Add:
|
| SG:$5.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| ||
List | |||||
2203.00.71 | |||||
2206.00.82 | |||||
19 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below
Add:
|
| SG:$18.41/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| ||
List | |||||
2203.00.72 | |||||
2206.00.83 | |||||
20 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below
Add:
|
| SG:$24.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| ||
List | |||||
2203.00.79 | |||||
2206.00.89 | |||||
21 At the end of the last rate of duty in column 3 of Subheading 2208.20.10 in Schedule 3
Add:
|
| SG:$54.13/L of alcohol |
|
22 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below
Add:
|
| SG:$269.05/kg of tobacco content |
| ||
List | |||||
2401.20.00 | |||||
2401.30.00 | |||||
2402.10.80 | |||||
2402.20.80 | |||||
2403.10.70 | |||||
2403.91.00 | |||||
2403.99.80 | |||||
23 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below
Add:
|
| SG:$0.21524/ |
| ||
List | |||||
2402.10.20 | |||||
2402.20.20 | |||||
2403.10.30 | |||||
24 At the end of the last rate of duty in column 3 of subheading 2403.99.20 in Schedule 3
Add:
|
| SG:$2.19/kg |
|
25 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below
Add:
|
| SG:$0.38143/L |
| ||
List | |||||
2207.20.10 | |||||
2707.10.00 | |||||
2707.20.29 | |||||
2707.20.89 | |||||
2707.30.29 | |||||
2707.30.89 | |||||
2707.50.39 | |||||
2707.50.89 | |||||
2710.11.69 | |||||
2710.11.79 | |||||
2710.19.79 | |||||
2710.91.69 | |||||
2710.91.79 | |||||
2710.99.69 | |||||
2710.99.79 | |||||
2902.20.90 | |||||
2902.30.90 | |||||
2902.41.90 | |||||
2902.42.90 | |||||
2902.43.90 | |||||
2902.44.90 | |||||
3817.00.19 | |||||
26 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below
Add:
|
| SG:$0.07557/L |
| ||
List | |||||
2709.00.81 | |||||
2710.11.73 | |||||
2710.11.74 | |||||
2710.19.13 | |||||
2710.19.33 | |||||
2710.19.34 | |||||
2710.19.50 | |||||
2710.19.73 | |||||
2710.19.74 | |||||
2710.91.13 | |||||
2710.91.33 | |||||
2710.91.34 | |||||
2710.91.50 | |||||
2710.91.73 | |||||
2710.91.74 | |||||
2710.99.13 | |||||
2710.99.33 | |||||
2710.99.34 | |||||
2710.99.50 | |||||
2710.99.73 | |||||
2710.99.74 | |||||
28 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below
Add:
|
| SG:$0.40516/L |
| ||
List | |||||
2710.11.62 | |||||
2710.91.62 | |||||
2710.99.62 | |||||
30 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below
Add:
|
| SG:$0.05449/L |
| ||
List | |||||
2710.19.91 | |||||
2710.91.91 | |||||
2710.99.91 | |||||
3403.11.90 | |||||
3403.19.90 | |||||
3403.91.90 | |||||
3403.99.90 | |||||
3811.21.90 | |||||
3819.00.00 | |||||
31 At the end of the last rate of duty in column 3 of each of the subheadings in Schedule 3 that are included in the list below
Add:
|
| SG:$0.05449/kg |
| ||
List | |||||
2710.19.92 | |||||
2710.91.92 | |||||
2710.99.92 | |||||
3403.11.10 | |||||
3403.19.10 | |||||
3403.91.10 | |||||
3403.99.10 | |||||
3811.21.10 | |||||
32 Schedule 4 (item 17A, column 3)
After "LDC", insert "/SG".
33 Schedule 4 (item 20A, column 3)
After "LDC", insert "/SG".
34 Schedule 4 (item 20B, column 3)
After "LDC", insert "/SG".
35 Schedule 4 (item 34, column 3)
After "LDC", insert "/SG".
36 Schedule 4 (item 41E, column 3)
After "LDC", insert "/SG".
37 Schedule 4 (item 44, column 3)
After "LDC", insert "/SG".
38 After the last rate of duty in column 3 of item 50(1)(b) in Schedule 4
Add:
|
| SG:$0.05449/L |
|
39 Schedule 4 (item 61, column 3)
After "LDC", insert "/SG".
40 Schedule 4 (item 70, column 3)
After "LDC", insert "/SG".
[Minister's second reading speech made in--
House of Representatives on 15 May 2003
Senate on 16 June 2003]
(63/03)