SUMMARY OF ALTERATIONS
CUSTOMS TARIFF PROPOSAL (No. 1) 2022
Reasons for changes: To correct paragraph (g) of Note 1 to Chapter 13 of Schedule 3 and replace tariff classification subheading 3808.93.90 of Schedule 14
Date of effect: 1 January 2022
Alterations to the Customs Tariff Act 1995
The Customs Tariff Amendment (2022 Harmonized System Changes) Act 2021 (HS 2022 Tariff Act) amended the Customs Tariff Act 1995 (Customs Tariff Act) to implement the outcome of the sixth review of the Harmonized Commodity Description and Coding System (Harmonized System). As a result of these amendments, blood-grouping reagents previously classified under heading 3006 are classified under heading 3822 of Schedule 3 to the Customs Tariff Act.
A corresponding amendment was not made to paragraph (g) of Note 1 to Chapter 13 of Schedule 3 to the Customs Tariff Act, which refers to blood-grouping reagents as being classified under heading 3006. This is corrected by omitting the reference to heading 3006 and substituting a reference to heading 3822.
The HS 2022 Tariff Act changed the tariff classification of ‘paraquat dichloride with added emetic but not further prepared’, removing the need for tariff subheading 3808.93.90, which provided for the classification of herbicides, anti-sprouting products and plant-growth regulators other than the specified type of paraquat dichloride. This subheading was replaced with 3808.93.00 to Schedule 3 to the Customs Tariff Act.
The subheadings listed in Schedule 14 to the Customs Tariff Act are those subheadings of Schedule 3 to the Customs Tariff Act which have a duty rate other than ‘Free’ under the Regional Comprehensive Economic Partnership Agreement. The Customs Tariff Amendment (Regional Comprehensive Economic Partnership Agreement) Act 2021 incorrectly inserted a reference to the previous tariff classification, subheading 3808.93.90, into Schedule 14. This is corrected by replacing the reference to subheading 3808.93.90 in Schedule 14 to the Customs Tariff Act with subheading 3808.93.00.