Customs Tariff Act 1995

Sch 8A amended by No 35 of 2023, s 3 and Sch 1 items 121 - 137, 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 8A amended by No 91 of 2021, s 3 and Sch 1 item 423, 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 8A amended by No 47 of 2019, s 3 and sch 2 items 36 and 37, effective 13 December 2020. No 47 of 2019, s 3 items 38 and 39 contains the following application and transitional provisions:

38 Application  
The amendments made by this Part apply:
(a) if this Part commences before 1 July 2019 - in relation to:

(i) goods imported into Australia on or after 1 July 2019; and

(ii) goods imported into Australia before 1 July 2019, where the time for working out the rate of import duty on the goods had not occurred before 1 July 2019; or

(b) otherwise - in relation to:

(i) goods imported into Australia on or after 13 December 2020; and

(ii) goods imported into Australia before 13 December 2020, where the time for working out the rate of import duty on the goods had not occurred before 13 December 2020.

39 Transitional - indexation  
Alcohol duty rates

(1)
If an alcohol rate of duty in the rate column of a subheading in Schedule 3 to the Customs Tariff Act 1995 was increased by an amount in accordance with item 8 of Schedule 1 to this Act, then, on the day this Part commences, a rate of duty set out in the rate column of an item in the table in Schedule 8A to the Customs Tariff Act 1995 that relates to that subheading is increased by that amount.

(2)
If, on one or more CPI indexation days, an alcohol duty rate 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, then, on the day this Part commences, a rate of duty set out in the rate column of items 1, 2, 3, 3A, 3B, 3C, 33, 34, 35, 35A, 35B and 35C in the table in Schedule 8A to the Customs Tariff Act 1995 that relates to that subheading is also increased by that amount or the sum of those amounts.

Definitions

(3)
In this item:

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

CPI indexation day
means a day occurring:

(a) after the day on which Schedule 1 to this Act commenced; and

(b) before the day on which this Part commences;

on which a rate of duty was replaced under section 19 of the Customs Tariff Act 1995 .

Sch 8A inserted by No 113 of 2018, s 3 and Sch 1 item 20, applicable in relation to: (a) goods imported into Australia on or after 13 December 2020; and (b) goods imported into Australia before 13 December 2020, where the time for working out the rate of import duty on the goods had not occurred before 13 December 2020. For transitional provisions, see note under Sch 4 .