Customs Tariff Act 1995

Sch 9A amended by No 35 of 2023, s 3 and Sch 1 items 172 - 188, 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 9A amended by No 91 of 2021, s 3 and Sch 1 item 427, 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 9A inserted by No 109 of 2019, s 3 and Sch 2 item 20, applicable in relation to: (a) goods imported into Australia on or after 5 July 2020; and (b) goods imported into Australia before 5 July 2020, where the time for working out the rate of import duty on the goods had not occurred before 5 July 2020. No 109 of 2019, s 3 and Sch 1 item 24, contains the following transitional provisions:

24 Transitional provisions - indexation  
Alcohol duty rates and fuel duty rates

24(1)
If, on one or more CPI indexation days, an alcohol duty rate, or a fuel 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 Schedule commences, a rate of duty set out in the rate column of an item in the table in Schedule 9A to that Act that relates to that subheading is increased by that amount or the sum of those amounts (as the case requires).

Tobacco duty rates

24(2)
If, on one or more tobacco indexation days, a tobacco 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 19AB of that Act, then, on the day this Schedule commences, a rate of duty set out in the rate column of an item in the table in Schedule 9A to that Act that relates to that subheading is increased by that amount or the sum of those amounts (as the case requires).

Definitions

24(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) on or after the day the Bill for this Act was introduced into the House of Representatives; and

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

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

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 day occurring:

(a) on or after the day the Bill for this Act was introduced into the House of Representatives; and

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

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