SUMMARY OF ALTERATIONS

CUSTOMS TARIFF PROPOSAL (No. 1) 2020

Reasons for changes: To insert a concessional item into Schedule 4

Date of effect: 1 February 2020

Alterations to the Customs Tariff Act 1995

The Australian Government has committed to ensuring that Australians have access to the range of goods needed to respond to the COVID‑19 pandemic by providing a ‘Free’ rate of customs duty for eligible medical and hygiene goods.

These commitments will be implemented through a new item in Schedule 4 of the Customs Tariff Act 1995, which provides for concessional rates of customs duty for eligible goods.

The new concessional item, Item 57, will provide a ‘Free’ rate of customs duty for prescribed goods that are:

a) medical products or hygiene products; and

b) capable of use in combating the novel coronavirus that causes the disease known as COVID-19; and

c) the time for working out the rate of duty on the goods is in the period beginning on 1 February 2020 and ending at the end of 31 July 2020.

The good prescribed in by‑law No. 2019608 are:

· face masks

· gloves

· clothes or gowns

· goggles, glasses, eye visors or face shields

· disinfectant preparations classified to heading 3808 in Schedule 3 to the Customs Tariff, excluding hand sanitisers

· soaps

· COVID-19 test kits, reagents and viral transport media

The ‘Free’ rate of customs duty will apply from 1 February 2020 to 31 July 2020.