Summary

SUMMARY OF ALTERATIONS CUSTOMS TARIFF PROPOSAL (No. 5) 2023 Reasons for changes: To extend for a further twenty-four months, the temporary additional duty on goods that are the produce or manufacture of Russia or Belarus. Date of effect: 25 October 2023 Alterations to the Customs Tariff Act 1995 Section 18A of the Customs Tariff Act 1995 (Customs Tariff Act) provides for the application of a temporary additional duty of 35 per cent on goods that are the produce or manufacture of Russia or Belarus and are imported during the period beginning on 25 April 2022 and ending at the end of 24 October 2023. The alteration proposed repeals and substitutes paragraph 18A(5)(b) such that the additional duty applies in respect of relevant goods that are imported into Australia during the period beginning on 25 October 2023 and ending at the end of 24 October 2025. The effect of the alteration proposed is to extend the period of time within which goods that are the produce or manufacture of Russia or Belarus will have the additional duty applied. The amendments were first made by Notice of Intention to Propose Customs Tariff Alterations (No. 4) 2023 , which was signed by the delegate for the Minister for Home Affairs on 22 September 2023. The amendments apply from 25 October 2023.