Customs Tariff Amendment (Schedule 4) Act 2012 (138 of 2012)
Schedule 1 Main amendments
Part 1 Amendments
Customs Tariff Act 1995
3 Schedule 4
Repeal the Schedule, substitute:
Schedule 4 - Concessional rates of duty
Note: See sections 15 and 18.
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Goods of a scientific, educational or cultural kind |
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Item |
Description of goods |
Rate of duty |
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1 |
Goods, as prescribed by by-law, that are: (a) scientific instruments or apparatus to which Annex D to the Educational, Scientific and Cultural Materials Agreement, or Annex D to the Educational, Scientific and Cultural Materials Protocol, applies; or (b) of a scientific nature and covered by an agreement or arrangement between the Government of Australia and the government of another country or other countries on cooperation in the field of science and technology |
Free |
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2 |
Specimens of materials or substances, where: (a) the property values of one or more of those specimens are sufficiently homogeneous and/or well established to be used for the calibration of an apparatus, the assessment of a measurement method or the assignment of a value to a material; or (b) the specimens are to be used for the comparison and assessment of laboratory practices; or (c) the specimens are to be examined as part of a program of developing a reference material |
Free |
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3 |
Goods, as prescribed by by-law, that are: (a) books, publications or documents to which Annex A to the Educational, Scientific and Cultural Materials Agreement, or Annex A to the Educational, Scientific and Cultural Materials Protocol, applies; or (b) visual or auditory materials to which Annex C to the Educational, Scientific and Cultural Materials Agreement, or Annex C.2 to the Educational, Scientific and Cultural Materials Protocol, applies |
Free |
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4 |
Goods, as prescribed by by-law, that are calendars, catalogues, overseas travel literature, overseas price lists or other overseas printed matter |
Free |
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5 |
Goods that are: (a) printed matter, including printed pictures and photographs, that is the property of any public institution and is intended for deposit with, or exhibition in, that institution; or (b) pictorial illustrations for teaching purposes in universities, colleges, schools or public institutions |
Free |
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6 |
Goods, as prescribed by by-law, classified under heading 3705 of Schedule 3 (about certain photographic plates and film) |
Free |
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7 |
Works of art or collectors' pieces: (a) to which Annex B to the Educational, Scientific and Cultural Materials Agreement, or Annex B to the Educational, Scientific and Cultural Materials Protocol, applies; and (b) that are consigned to a library, museum, gallery or institution that is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection 30-100(1) of the Income Tax Assessment Act 1997 and is endorsed under Subdivision 30-BA of that Act as a deductible gift recipient |
Free |
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8 |
Goods, as prescribed by by-law, that are: (a) theatrical costumes or props; or (b) traditional costumes |
Free |
Note: Educational, Scientific and Cultural Materials Agreement and Educational, Scientific and Cultural Materials Protocol are defined in subsection 3(1).
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Goods for international bodies or persons or goods relating to offshore areas |
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Item |
Description of goods |
Rate of duty |
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9 |
Goods, as prescribed by by-law, that are: (a) for the official use of an international organisation established by agreement between the Government of Australia and the government of another country or other countries; or (b) for the official or personal use of an official of such an international organisation |
Free |
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10 |
Goods, as prescribed by by-law, that: (a) at the time they are entered for home consumption, are owned by the government of a foreign country and are for the official use of that government; and (b) are not to be used for the purposes of trade |
Free |
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11 |
Goods, as prescribed by by-law, that are for use by, or for sale to, persons the subject of a Status of Forces Agreement between the Government of Australia and the government of another country or other countries |
Free |
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12 |
Goods, as prescribed by by-law, that, at the time they are entered for home consumption, are for the official use of a Trade Commissioner of any country |
Free |
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13 |
Goods, as prescribed by by-law, in relation to which the customs procedures of the Commonwealth are to be applied in the manner mentioned in Article 16 of the Treaty between Australia and the Independent State of Papua New Guinea concerning Sovereignty and Maritime Boundaries in the area between the two Countries, including the area known as Torres Strait, and Related Matters, done at Sydney on 18 December 1978 |
Free |
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14 |
Goods, as prescribed by by-law, that are for use in a petroleum activity in the Eastern Greater Sunrise offshore area (within the meaning of the Offshore Petroleum and Greenhouse Gas Storage Act 2006) |
Free |
Note: For item 13, the text of the Treaty is set out in Australian Treaty Series 1985 No. 4 ([1985] ATS 4). In 2012, the text of a Treaty in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).
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Goods that are personal effects |
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Item |
Description of goods |
Rate of duty |
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15 |
Goods, as prescribed by by-law, that are: (a) goods imported by passengers or members of the crew of ships or aircraft; or (b) goods that: (i) at the time they are approved for delivery for home consumption, are the property of a person who has arrived in Australia on an international flight within the meaning of section 96B of the Customs Act 1901; and (ii) were purchased by that person in an inwards duty free shop within the meaning of that section; or (c) goods brought into, or sent to, Australia by such members of the Defence Force stationed outside Australia as are prescribed by by-law; or (d) goods imported by members of the forces of Canada, New Zealand or the United Kingdom; or (e) passengers' personal effects, furniture or household goods |
Free |
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Goods that are returned to Australia |
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Item |
Description of goods |
Rate of duty |
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16 |
Goods that are covered by an article of a free trade agreement between Australia and one or more other countries, being an article that is prescribed by by-law and that relates to the export of goods from Australia for one or more of the following: (a) repair; (b) renovation; (c) alteration; (d) other similar processes |
Free |
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17 |
Goods, as prescribed by by-law: (a) that have been exported from Australia and returned to Australia without having been subject to any treatment, repair, renovation, alteration or any other process since their export; and (b) that are not goods to which item 17A of this Schedule applies |
Free |
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17A |
Goods produced in Australia that: (a) have been exported from Australia and returned to Australia without having been subject to any treatment, repair, renovation, alteration or any other process since their export; and (b) contain one or more of the following: (i) components (the tradex components ) previously imported by the holder of a tradex order under the Tradex Scheme Act 1999 in which the components were specified, except components on which tradex duty has been paid under section 21 of that Act; (ii) components (the drawback components ) in respect of which there has been a drawback or refund of any duties of the Commonwealth; (iii) components (the excise components) that, at a time before they were exported, were excisable goods (within the meaning of the Excise Act 1901) in respect of which excise duty (payable under the Excise Tariff Act 1921) was not paid |
The sum of: (a) the amount of duty that would apply to each tradex component and drawback component if each component were imported separately; and (b) the amount of duty that would apply to each excise component if each component were imported separately (disregarding duty to the extent that it is worked out by reference to a percentage of the value of goods) NZ/PG/FI/DC/DCS/DCT/
(a) the amount of duty that would apply to each tradex component and drawback component if each component were imported separately; and (b) the amount of duty that would apply to each excise component if each component were imported separately (disregarding duty to the extent that it is worked out by reference to a percentage of the value of goods) |
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18 |
Goods: (a) that were previously imported into Australia, that have been returned after repair overseas free of charge under warranty and that are neither upgraded goods nor goods in respect of which there has been a drawback or refund of any duties, taxes or charges of the Commonwealth; or (b) that are supplied free of charge under warranty, or as part of a global product safety recall, to replace goods (the replaced goods ) previously imported into Australia, and that are neither upgraded goods nor goods to replace goods which have reached the end of their operational life, where: (i) the replaced goods are of no commercial value, the replaced goods have been or will be destroyed or the replaced goods have been or will be exported and will not be re-imported under any item of this Schedule; and (ii) the replaced goods are not goods in respect of which there has been a drawback or refund of any duties, taxes or charges of the Commonwealth |
Free |
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19 |
Goods: (a) that a tariff concession order under section 269Q of the Customs Act 1901 declares are goods to which this item applies; and (b) whose identity has not been altered since the day they were exported from Australia |
Free |
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20 |
Goods, as prescribed by by-law, that satisfy the following: (a) they have been exported from Australia for repair or renovation and returned after being repaired or renovated; (b) they are not new or upgraded versions of the exported goods; (c) they are not goods to which item 16, 18 or 19 of this Schedule applies; (d) under Schedule 3, 5, 6, 7 or 8, duty on the goods is worked out by reference to a percentage (the applicable percentage ) of the value of the goods |
The applicable percentage of the cost, as determined by the Chief Executive Officer of Customs, of materials, labour and other charges involved in the repair or renovation NZ/PG/FI/DC/DCS/LDC/
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Goods that are to be exported from Australia |
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Item |
Description of goods |
Rate of duty |
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21 |
Goods, as prescribed by by-law, that are: (a) imported for repair, alteration or industrial processing; and (b) to be exported from Australia |
Free |
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21A |
Goods that are specified in a tradex order in force under the Tradex Scheme Act 1999 and are imported by the holder of that order |
Free |
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22 |
The following goods: (a) goods, as prescribed by by-law, that are imported on or in containers, as prescribed by by-law, where the containers will be exported without being put to any other use; (b) those containers |
In respect of the goods on or in the containers: the rate of duty that would apply to the goods if they were imported separately In respect of the containers: Free NZ/PG/FI/DC/DCS/LDC/
NZ/PG/FI/DC/DCS/LDC/
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Goods that are donations or bequests |
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Item |
Description of goods |
Rate of duty |
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23 |
Goods, as prescribed by by-law, that have been: (a) donated or bequeathed by a person, company or organisation resident or established outside Australia to an organisation established in Australia for the purposes of performing work of a philanthropic nature; or (b) donated or bequeathed to the public or to a public institution |
Free |
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24 |
Goods that: (a) are not to be sold or to be used for the purposes of trade; and (b) the Collector (within the meaning of subsection 8(1) of the Customs Act 1901) is satisfied became the property of the importer under the will or the intestacy of a deceased person at a time when the importer was resident or established in Australia |
Free |
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Goods that are trophies, decorations, medallions, certificates or prizes |
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Item |
Description of goods |
Rate of duty |
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25 |
Goods, as prescribed by by-law, that are: (a) trophies won outside Australia; or (b) decorations, medallions or certificates awarded outside Australia; or (c) trophies or prizes sent by donors resident outside Australia for presentation or competition in Australia |
Free |
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Goods of low value |
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Item |
Description of goods |
Rate of duty |
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26 |
Goods, as prescribed by by-law, whose value is less than the amount prescribed by by-law |
Free |
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27 |
Samples, as prescribed by by-law, whose value is less than the amount prescribed by by-law |
Free |
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Goods for persons with disabilities |
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Item |
Description of goods |
Rate of duty |
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28 |
Aids and appliances, as prescribed by by-law, for persons with disabilities |
Free |
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29 |
Goods, as prescribed by by-law, that are: (a) goods for persons with disabilities; and (b) goods to which Annex E to the Educational, Scientific and Cultural Materials Agreement, or Annex E to the Educational, Scientific and Cultural Materials Protocol, applies |
Free |
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30 |
Components or materials for use in the manufacture or repair of wheelchairs |
Free |
Note: Educational, Scientific and Cultural Materials Agreement and Educational, Scientific and Cultural Materials Protocol are defined in subsection 3(1).
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Goods that are textiles, clothing or footwear |
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Item |
Description of goods |
Rate of duty |
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31 |
Goods that are Qualifying Goods, as defined in the terms and conditions of the SPARTECA (TCF Provisions) Scheme, entered for home consumption on or before 31 December 2014 |
Free |
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32 |
Textiles, clothing and footwear, as prescribed by by-law |
Free |
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33 |
Goods which, apart from paragraph (b) of Note 1 to Chapter 90 of Schedule 3 (about supporting belts or other support articles of textile material), would be classified under that Chapter |
Free |
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Goods relating to transport |
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Item |
Description of goods |
Rate of duty |
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34 |
Aircraft parts, materials or test equipment for use in the manufacture, repair, maintenance or modification of aircraft, except the following: (a) textiles and goods made from textiles; (b) goods for use in the servicing of aircraft |
Free |
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35 |
Parts of vessels, or materials, for use in the construction, modification or repair of vessels exceeding 150 gross construction tonnes as defined by by-law |
Free |
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36 |
Vehicles aged 30 years or more that are: (a) utilities or pick-ups, having a g.v.w. (within the meaning of Additional Note 7 to Chapter 87 of Schedule 3) not exceeding 3.5 tonnes, classified under subheading 8704.21.10 or 8704.31.10 of Schedule 3; or (b) passenger motor vehicles |
Free |
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37 |
Used or second-hand passenger motor vehicles, as prescribed by by-law |
5%
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38 |
Goods, as prescribed by by-law, where: (a) the goods are vehicle components for use as original equipment in the assembly or manufacture of vehicles; and (b) the vehicles are of a kind which, if imported, would be classified under heading 8702, 8704 or 8705, or subheading 8701.20.00, 8701.90.20, 8703.22.20, 8703.23.20, 8703.24.20, 8703.31.20, 8703.32.20, 8703.33.20 or 8703.90.20, of Schedule 3 |
Free |
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39 |
Goods, as prescribed by by-law, that are for use in the testing, quality control, manufacturing evaluation or engineering development of: (a) motor vehicles manufactured by motor vehicle producers registered under the Automotive Transformation Scheme (within the meaning of the Automotive Transformation Scheme Act 2009) or original equipment components for inclusion in such motor vehicles; or (b) motor vehicles designed or engineered, or in the process of being designed or engineered, in Australia by motor vehicle producers registered under the Automotive Transformation Scheme (within the meaning of the Automotive Transformation Scheme Act 2009) or components for inclusion in such motor vehicles |
Free |
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40 |
Aluminised steel classified under subheading 7210.61.00, 7210.69.00 or 7212.50.00 of Schedule 3 and for use in the manufacture of automotive muffler exhaust systems or components |
Free |
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41 |
Goods, as prescribed by by-law, that are for use in a space project authorised by the Minister administering the Space Activities Act 1998 |
Free |
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Goods that are robots or prototypes |
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Item |
Description of goods |
Rate of duty |
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42 |
Robots, as prescribed by by-law, or parts or accessories that are suitable for use solely or principally with such robots |
Free |
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43 |
Goods, as prescribed by by-law, that are for use as prototypes |
Free |
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Goods relating to manufacturing |
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Item |
Description of goods |
Rate of duty |
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44 |
Goods, including machinery, equipment, or their components, as prescribed by by-law, that are for use in any of the following industries: (a) mining; (b) resource processing; (c) agriculture; (d) food processing; (e) food packaging; (f) manufacturing (within the meaning of the Australian and New Zealand Standard Industrial Classification (ANZSIC)); (g) gas supply; (h) power supply; (i) water supply |
Free |
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45 |
Goods, as prescribed by by-law, where: (a) the goods are original components of a completed machine or equipment to which a single tariff classification would apply under a heading or subheading in Chapter 84, 85, 86, 87, 89 or 90 of Schedule 3 if the completed machine or equipment were imported; and (b) all the components: (i) are ordered from a single overseas supplier; and (ii) are shipped to Australia by the same supplier; and (iii) were available for shipment to Australia at the one time; and (iv) arrive in Australia on 2 or more vessels or aircraft; and (c) item 44 of this Schedule does not apply to the goods |
The rate of duty that would apply to the goods if they were the completed machine or equipment of which they are components NZ/PG/FI/DC/DCS/LDC/
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46 |
Raw materials and intermediate goods, as prescribed by by-law, that: (a) are classified under heading 5903, or within Chapter 28, 29, 32, 34, 35, 37, 38, 39 or 48, of Schedule 3; and (b) in the opinion of the Minister, have a substantial and demonstrable performance advantage, in the production of a specific end product, over substitutable goods produced in Australia |
Free |
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47 |
Metal materials and goods, as prescribed by by-law, that: (a) are classified within Chapters 72 to 82 of Schedule 3; and (b) in the opinion of the Minister, have a substantial and demonstrable performance advantage, in the packaging of food, over materials and goods currently available in Australia |
Free |
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48 |
Goods, as prescribed by by-law, that are classified under heading 3814.00.00, 3908, 4801, 4802, 4810 or 4811, or subheading 2836.20.00, 2903.71.00, 2903.72.00, 2903.73.00, 2903.74.00, 2903.75.00, 2903.79.10, 2905.16.00, 2905.19.10, 2912.60.00, 2915.70.00, 2915.90.00, 3503.00.10, 3701.30.00, 3701.91.00, 3701.99.00, 3702.32.90, 3702.39.90, 3702.44.90, 3702.96.90, 3907.60.00, 3907.70.00 or 3907.9, of Schedule 3 |
Free |
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49 |
Aluminium sheet, as prescribed by by-law, that is classified under subheading 7606.12.00 or 7606.92.00 of Schedule 3 and is used in the manufacture of aluminium cans |
Free |
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50 |
Goods that a tariff concession order, under Part XVA of the Customs Act 1901, declares are goods to which this item applies: |
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(a) goods except goods classified under subheading 3817.00.10, or heading 3819.00.00, of Schedule 3; or |
Free |
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(b) goods classified under subheading 3817.00.10 of Schedule 3; or |
$0.38143/L
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(c) goods classified under heading 3819.00.00 of Schedule 3: (i) as prescribed by by-law; or |
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(ii) other |
$0.05449/L
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51 |
Goods, as prescribed by by-law, where: (a) the goods are machinery; and (b) the machinery incorporates, or is imported with, other goods which makes the machinery not eligible for a tariff concession order under Part XVA of the Customs Act 1901 |
Free |
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Goods exempt from the Product Stewardship Oil Levy |
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Item |
Description of goods |
Rate of duty |
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52 |
Goods, as prescribed by by-law, that are classified under heading 2710, 3403 or 3811 of Schedule 3 |
Free |
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53 |
Goods: (a) as prescribed by by-law, that are classified under heading 3819.00.00 of Schedule 3; and (b) that are not goods to which item 50 of this Schedule applies |
5%
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Miscellaneous goods |
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Item |
Description of goods |
Rate of duty |
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54 |
Handicrafts, as prescribed by by-law |
Free |
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55 |
Cheese and curd, as prescribed by by-law, that are classified under subheading 0406.10.00, 0406.20.00, 0406.30.00, 0406.40.90 or 0406.90.90 of Schedule 3 |
$0.096/kg
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