Customs Tariff Act 1995

PART 2 - DUTIES OF CUSTOMS  

SECTION 19ACA   OTHER TOBACCO DUTY RATES  

19ACA(1)    
For the purposes of:

(a)    subheading 2401.10.00, 2401.20.00, 2401.30.00, 2402.10.80, 2402.20.80, 2403.11.00, 2403.19.90, 2403.91.00, 2403.99.80 or 2404.11.00 in Schedule 3 ; or

(b)    an item in the table in Schedule 4A , 5 , 6 , 6A , 7 , 8 , 8A , 8B , 9 , 9A , 10 , 10A , 11 , 12 , 13 , 14 , 15 or 16 that relates to a subheading mentioned in paragraph (a);

the applicable rate on a day is the amount worked out using the formula:

	The first rate of duty under subheading 2402.20.20 in Schedule 3 on that day
	The weight conversion factor on that day

19ACA(2)    
The weight conversion factor is:

(a)    for a day on or after the first replacement day and before the second replacement day - 0.000675; or

(b)    for a day on or after the second replacement day and before the third replacement day - 0.00065; or

(c)    for a day on or after the third replacement day and before the fourth replacement day - 0.000625; or

(d)    for a day on or after the fourth replacement day - 0.0006.

Rounding

19ACA(3)    
The amount worked out under subsection (1) is to be rounded to 2 decimal places (rounding up if the third decimal place is 5 or more).

Replacement days

19ACA(4)    
For the purposes of this section, the first replacement day is 1 September 2023.

19ACA(5)    
For the purposes of this section, the second replacement day is:

(a)    1 September 2024; or

(b)    if, in relation to the indexation day that is 1 September 2024, subsection 19AB(7) has the effect of replacing a rate of duty on a later day - that later day.

19ACA(6)    
For the purposes of this section, the third replacement day is:

(a)    1 September 2025; or

(b)    if, in relation to the indexation day that is 1 September 2025, subsection 19AB(7) has the effect of replacing a rate of duty on a later day - that later day.

19ACA(7)    
For the purposes of this section, the fourth replacement day is:

(a)    1 September 2026; or

(b)    if, in relation to the indexation day that is 1 September 2026, subsection 19AB(7) has the effect of replacing a rate of duty on a later day - that later day.

Application of applicable rate

19ACA(8)    
If the applicable rate changes on a particular day, the changed rate applies in relation to:

(a)    goods imported into Australia on or after that day; and

(b)    goods imported into Australia before that day, where the time for working out the rate of import duty on the goods had not occurred before that day.

Publication

19ACA(9)    
The Comptroller-General of Customs must, on or as soon as practicable after the day a rate of duty is replaced under section 19AB , publish a notice in the Gazette advertising:

(a)    the rate of duty on that day under a subheading referred to in paragraph (1)(a) or an item referred to in paragraph (1)(b); and

(b)    the goods to which that subheading or item applies.