Customs Tariff Act 1995

PART 1 - PRELIMINARY  

SECTION 3   DEFINITIONS  

3(1)    
In this Act, unless the contrary intention appears:

abbreviation
, in relation to a country or place specified in Schedule 1 to the regulations, means the abbreviation specified in that Schedule opposite to the name of that country or place.

amount of duty
includes no duty.

capable of being produced in Australia
has the same meaning as in Part XVA of the Customs Act 1901 .

Chapter
means a Chapter of a Section in Schedule 3 .

column
means a column of a Schedule.

Comptroller-General of Customs
means the person who is the Comptroller-General of Customs in accordance with subsection 11(3) or 14(2) of the Australian Border Force Act 2015.

constituent
, in relation to goods, includes:

(a) a part, a component, or an ingredient, of the goods; and

(b) an accessory for the goods.

Convention
means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983.

Developing Country
means:

(a) a country that is a Developing Country under paragraph 12(b) ; or

(b) a place that is treated as a Developing Country under paragraph 12(c) ; or

(c) (Repealed by No 63 of 2003)

duty
means a duty of Customs imposed by section 15 .

Educational, Scientific and Cultural Materials Agreement
means the Agreement on the Importation of Educational, Scientific and Cultural Materials, done at Florence on 17 June 1950.

Note:

The text of the Agreement is set out in Australian Treaty Series 1992 No. 12 ([1992] ATS 12). In 2012, the text of an Agreement in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

Educational, Scientific and Cultural Materials Protocol
means the Protocol to the Educational, Scientific and Cultural Materials Agreement, being the Protocol done at Nairobi on 26 November 1976.

Note:

The text of the Protocol is set out in Australian Treaty Series 1992 No. 13 ([1992] ATS 13). In 2012, the text of a Protocol in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

excise item
(Repealed by No 8 of 2014)

excise tariff item
(Repealed by No 77 of 2006)

Forum Island Country
means a country that is a Forum Island Country under paragraph 12(a) .

general rate
means a rate of duty other than a rate that applies in relation to a Preference Country.

heading
means a heading in Schedule 3 .

in the ordinary course of business
has the same meaning as in Part XVA of the Customs Act 1901 .

Interpretation Rules
means the General Rules for the Interpretation of the Harmonized System provided for by the Convention, as set out in Schedule 2 .

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) .

marker
(Repealed by No 77 of 2006)

petroleum activity
(Repealed by No 57 of 2019)

Preference Country
means:

(a) (Repealed by No 166 of 2006)

(b) Papua New Guinea; or

(c) a Forum Island Country; or

(d) a Least Developed Country; or

(e) a Developing Country; or

(f) Canada; or

(g) Singapore.

produced in Australia
has the same meaning as in Part XVA of the Customs Act 1901 .

rate column
means:

(a) the third column of Schedule 3 ; or

(b) the third column of Schedule 4 ; or

(ba) the third column of the table in Schedule 4A ; or

(c) the third column of the table in Schedule 5 ; or

(d) the third column of the table in Schedule 6 ; or

(da) the third column of the table in Schedule 6A ; or

(e) the third column of the table in Schedule 7 ; or

(f) the third column of the table in Schedule 8 ; or

(fa) the third column of the table in Schedule 8A ; or

(fb) the third column of the table in Schedule 8B ; or

(g) the third column of the table in Schedule 9 ; or

(ga) the third column of the table in Schedule 9A ; or

(h) the third column of the table in Schedule 10 ; or

(ha) the third column of the table in Schedule 10A ; or

(i) the third column of the table in Schedule 11 ; or

(j) the third column of the table in Schedule 12 ; or

(k) the third column of the table in Schedule 13 ; or

(l) the third column of the table in Schedule 14 ; or

(m) the third column of the table in Schedule 15 ; or

(n) the third column of the table in Schedule 16 .

registered charity
means an entity that is registered under the Australian Charities and Not-for-profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25-5(5) of that Act.

subheading
means a subheading of a heading.

substitutable goods
has the same meaning as in Part XVA of the Customs Act 1901 .

Tariff instrument
means:

(a) a Customs Tariff Proposal introduced (whether before or after the commencement of this Act) into the House of Representatives; or

(b) an instrument made (whether before or after the commencement of this Act) under section 273EA of the Customs Act 1901 ; or

(c) an order, a by-law or a determination made (whether before or after the commencement of this Act) under the Customs Act 1901 .

Timor Sea Maritime Boundaries Treaty
means the Treaty between Australia and the Democratic Republic of Timor-Leste Establishing their Maritime Boundaries in the Timor Sea done at New York on 6 March 2018, as in force from time to time.

Note:

The Timor Sea Maritime Boundaries Treaty could in 2019 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

tobacco content
includes any thing (including moisture) added to the tobacco leaf during manufacturing or processing.

value
means the customs value of the goods worked out or determined in accordance with Division 2 of Part VIII of the Customs Act 1901 .

3(2)    
In Schedule 3 , unless the contrary intention appears, Section means a Section of Schedule 3 .