Customs Tariff Regulations 2004
I, PHILIP MICHAEL JEFFERY, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Customs Tariff Act 1995.
Dated 31 August 2004
Governor-General
By His Excellency’s Command
CHRISTOPHER MARTIN ELLISON
Contents
1 Name of Regulations
2 Commencement
3 Definitions
4 Schedule 5 of the Act — prescribed goods
Schedule 1 Prescribed goods
These Regulations are the Customs Tariff Regulations 2004.
These Regulations commence on the commencement of item 34 of Schedule 1 to the US Free Trade Agreement Implementation (Customs Tariff) Act 2004.
In these Regulations:
Act means the Customs Tariff Act 1995.
Harmonized US Tariff Schedule has the meaning given by section 153YA of the Customs Act 1901.
Schedule 5 item means an item in the table in Schedule 5 to the Act.
US classification means a classification under the Harmonized US Tariff Schedule.
4 Schedule 5 of the Act — prescribed goods
For each Schedule 5 item mentioned in column 2 of an item in Schedule 1, the goods classified to the US classification, or 1 of the US classifications, mentioned in column 3 of the item are prescribed.
Note Subparagraph 16 (1) (k) (i) of the Act provides that the duty in respect of goods classified to a heading or subheading specified in column 2 of a Schedule 5 item is calculated by reference to the rate of duty specified in column 3 of that item. Subsection 16 (2) of the Act provides that, if column 2 of a Schedule 5 item includes ‘(prescribed goods only)’, subparagraph 16 (1) (k) (i) does not apply to the goods mentioned in the item unless the goods are prescribed.
(regulation 4)
Item | Schedule 5 item | US classification |
1 | 921 | 6401.92.90 |
2 | 922 | 6401.99.30 6401.99.60 6401.99.90 |
3 | 923 | 6402.30.50 6402.30.70 6402.30.80 |
4 | 924 | 6402.91.50 6402.91.80 6402.91.90 |
5 | 925 | 6402.99.20 6402.99.80 6402.99.90 |
6 | 926 | 6404.11.90 |
7 | 927 | 6404.19.20 |
Note
1. Notified in the Commonwealth of Australia Gazette on 7 September 2004.