Summary of Alterations - Customs Tariff Proposal (No. 1) 2017

Summary of Alterations - Customs Tariff Proposal (No. 1) 2017

Chamber
House of Representatives
Parl No.
45
Date
15 Feb 2017
Type
Customs
Summary
SUMMARY OF ALTERATIONS CUSTOMS TARIFF PROPOSAL (No. 1) 2017 Reasons for changes: & Read more
Download
PDF Format Word Format

SUMMARY OF ALTERATIONS

CUSTOMS TARIFF PROPOSAL (No. 1) 2017

Reasons for changes: To correct the customs duty rate assigned to tariff subheading 6907.30.10.

Date of effect: Immediately after the commencement of Schedule 1 to the Customs Tariff Amendment (2017 Harmonized System Changes) Act 2016. That Act commenced on 1 January 2017

Alterations to the Customs Tariff Act 1995

The Customs Tariff Amendment (2017 Harmonized System Changes) Act 2016 (the Amendment Act) inserted new tariff classification 6907.30.10. This new subheading covers mosaic tiles, cubes and similar articles, the largest surface area of which is capable of being enclosed in a square with sides of less than 7 cm, excluding finished ceramics classified to 6907.40. New tariff subheading 6907.30.10 commenced on 1 January 2017.

The Amendment Act incorrectly assigned a customs duty rate of five per cent to tariff subheading 6907.30.10. The correct customs duty rate for this subheading is ‘Free’. The correct customs duty rate is applied by repealing the current provision for 6907.30.10 in Schedule 3 to the Customs Tariff Act 1995, and replacing it with the following:

6907.30.10

‑‑‑Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm

Free

The correct rate of ‘Free’ will apply from 1 January 2017, immediately after the commencement of Schedule 1 to the Customs Tariff Amendment (2017 Harmonized System Changes) Act 2016.

Top