Customs Tariff Act 1995

PART 2 - DUTIES OF CUSTOMS  

SECTION 19AABB   TEMPORARY REDUCTION IN OTHER DUTY RATES  
Temporary rate reduction

19AABB(1)    
This Act has effect as if on 30 March 2022:

(a)    each rate of duty covered by subsection (5) is $ 0.043 per litre; and

(b)    each rate of duty covered by subsection (6) is $ 0.043 per kilogram.

19AABB(2)    
A rate of duty that applies under subsection (1) applies to:

(a)    goods imported into Australia on or after 30 March 2022; and

(b)    goods imported into Australia before 30 March 2022, where the time for working out the rate of import duty on the goods had not occurred before 30 March 2022.

Restoration of rates

19AABB(3)    
This Act has effect as if on 29 September 2022:

(a)    each rate of duty covered by subsection (5) is $ 0.085 per litre; and

(b)    each rate of duty covered by subsection (6) is $ 0.085 per kilogram.

19AABB(4)    
A rate of duty that applies under subsection (3) applies to:

(a)    goods imported into Australia on or after 29 September 2022; and

(b)    goods imported into Australia before 29 September 2022, where the time for working out the rate of import duty on the goods had not occurred before 29 September 2022.

Relevant rates of duty

19AABB(5)    
This subsection covers a rate of duty (except so much of a rate of duty as is calculated as a percentage of the value of goods) applicable under the following:

(a)    the rate column of subheading 2710.19.91, 2710.91.91, 2710.99.91, 3403.11.90, 3403.19.90, 3403.91.90, 3403.99.90 or 3811.21.90, or of heading 3819.00.00, in Schedule 3 ;

(b)    the rate column of an item in the table in Schedule 4A , 5 , 6 , 6A , 7 , 8 , 8A , 8B , 9 , 9A , 10 , 11 , 12 , 13 or 14 that relates to a subheading or heading in Schedule 3 specified in paragraph (a) .

19AABB(6)    
This subsection covers a rate of duty applicable under the following:

(a)    the rate column of subheading 2710.19.92, 2710.91.92, 2710.99.92, 3403.11.10, 3403.19.10, 3403.91.10, 3403.99.10 or 3811.21.10 in Schedule 3 ;

(b)    the rate column of an item in the table in Schedule 4A , 5 , 6 , 6A , 7 , 8 , 8A , 8B , 9 , 9A , 10 , 11 , 12 , 13 or 14 that relates to a subheading in Schedule 3 specified in paragraph (a) .

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