Customs Tariff Act 1995

Sch 12 amended by No 35 of 2023, s 3 and Sch 1 items 240 - 256, applicable in relation to: (a) goods imported into Australia on or after 1 July 2023; and (b) goods imported into Australia before 1 July 2023, where the time for working out the rate of import duty on the goods had not occurred before 1 July 2023.

Sch 12 amended by No 91 of 2021, s 3 and Sch 1 item 432, applicable in relation to: (a) goods imported into Australia on or after 1 January 2022; and (b) goods imported into Australia before 1 January 2022, where the time for working out the rate of import duty on the goods had not occurred before 1 January 2022.

Sch 12 amended by No 10 of 2021, s 3 and Sch 1 items 75 - 77, effective 29 March 2021.

Sch 12 amended by No 47 of 2019, s 3 and Sch 2 items 19 and 20, effective 6 April 2019. For application and transitional provisions, see note under Sch 4A .

Sch 12 amended by No 114 of 2018, s 3 and Sch 1 item 5, effective 25 September 2018.

Sch 12 amended by No 79 of 2017, s 3 and Sch 1 items 77 - 85, effective 31 August 2017. For application provision, see note under s 19ACA .

Sch 12 amended by No 78 of 2016, s 3 and Sch 1 items 318 - 321, applicable in relation to: (a) goods imported into Australia on or after 1 January 2017; and (b) goods imported into Australia before 1 January 2017, where the time for working out the rate of import duty on the goods had not occurred before 1 January 2017.

Sch 12 inserted No 137 of 2015, s 3 and Sch 1 item 28, applicable in relation to: (a) goods imported into Australia on or after the commencement of this Schedule; and (b) goods imported into Australia before 20 December 2015, where the time for working out the rate of import duty on the goods had not occurred before 20 December 2015.

No 137 of 2015, s 3 and Sch 1 item 35, contains the following transitional provision:

35 Transitional provision - indexation  
(1)
If:

(a) on the CPI indexation day, an alcohol duty rate, or a fuel duty rate, set out in the rate column of a subheading in Schedule 3 to the Customs Tariff Act 1995 was increased by an amount in accordance with section 19 of that Act; and

(b) this Schedule commences after the CPI indexation day;

then, on the day this Schedule commences, the rate of duty set out in the rate column of an item in the table in Schedule 12 to that Act that relates to that subheading is increased by the same amount.

(2)
If:

(a) on the tobacco indexation day, a tobacco duty rate set out in the rate column of a subheading in Schedule 3 to the Customs Tariff Act 1995 was increased by an amount in accordance with section 19AB of that Act; and

(b) this Schedule commences after the tobacco indexation day;

then, on the day this Schedule commences, the rate of duty set out in the rate column of an item in the table in Schedule 12 to that Act that relates to that subheading is increased by the same amount.

(3)

alcohol duty rate
has the meaning given by section 19AA of the Customs Tariff Act 1995 .

CPI indexation day
means:

(a) 1 February 2016; or

(b) if, in relation to the indexation day that is 1 February 2016, subsection 19(5) of the Customs Tariff Act 1995 had the effect of replacing a rate of duty under that Act on a day later than 1 February 2016 - that later day.

fuel duty rate
has the meaning given by section 19AAC of the Customs Tariff Act 1995 .

tobacco duty rate
has the meaning given by section 19AC of the Customs Tariff Act 1995 .

tobacco indexation day
means:

(a) 1 March 2016; or

(b) if, in relation to the indexation day that is 1 March 2016, subsection 19AB(7) of the Customs Tariff Act 1995 had the effect of replacing a rate of duty under that Act on a day later than 1 March 2016 - that later day.