Customs Amendment (2022 Harmonized System Changes) Act 2021

(90 of 2021)

An Act to amend the Customs Act 1901, and for related purposes

[Assented to 2 September 2021]

The Parliament of Australia enacts:

1   Short title

This Act is the Customs Amendment (2022 Harmonized System Changes) Act 2021.

2   Commencement

 

(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.

Commencement information

   

Column 1

Column 2

Column 3

Provisions

Commencement

Date/Details

1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table

The day this Act receives the Royal Assent.

2 September 2021

2. Schedule 1

At the same time as the Customs Tariff Amendment (2022 Harmonized System Changes) Act 2021 commences.

However, the provisions do not commence at all if that Act does not commence.

1 January 2022

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

      

(2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

3   Schedules

Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1   Amendments

Customs Act 1901

1   Subsection 4(1) (definition of tobacco products)

After "2403", insert "or subheading 2404.11.00".

2   Application provisions

(1) The amendment made by this Schedule, to the extent that it relates to subsection 82(2) of the Customs Act 1901, applies in relation to the following:

(a) a warehouse licence granted on or after the commencement of this item;

(b) a warehouse licence in force immediately before that commencement.

(2) The amendment made by this Schedule, to the extent that it relates to subsection 206(2A) of the Customs Act 1901, applies in relation to goods seized on or after the commencement of this item.

(3) The amendment made by this Schedule, to the extent that it relates to section 233BABAD of the Customs Act 1901, applies in relation to goods imported on or after the commencement of this item.