Document ID: chunk:federal_register_of_legislation:C2017A00079:clause:1_19aca:p1
Version: federal_register_of_legislation:C2017A00079
Segment Type: clause
Provision Reference: sch 1 cl 19ACA (pt 1/2)
Character Range: 2099–4658

19ACA  Other tobacco duty rates
 (1) For the purposes of:
 (a) subheading 2401.10.00, 2401.20.00, 2401.30.00, 2402.10.80, 2402.20.80, 2403.11.00, 2403.19.90, 2403.91.00 or 2403.99.80 in Schedule 3; or
 (b) an item in the table in Schedule 5, 6, 7, 8, 9, 10, 11 or 12 that relates to a subheading mentioned in paragraph (a);
the applicable rate on a day is the amount worked out using the formula:

 (2) The weight conversion factor is:
 (a) for a day on or after the first replacement day and before the second replacement day—0.000775; or
 (b) for a day on or after the second replacement day and before the third replacement day—0.00075; or
 (c) for a day on or after the third replacement day and before the fourth replacement day—0.000725; or
 (d) for a day on or after the fourth replacement day—0.0007.

Rounding
 (3) The amount worked out under subsection (1) is to be rounded to 2 decimal places (rounding up if the third decimal place is 5 or more).

Replacement days
 (4) For the purposes of this section, the first replacement day is:
 (a) 1 September 2017; or
 (b) if, in relation to the indexation day that is 1 September 2017, subsection 19AB(7) has the effect of replacing a rate of duty on a later day—that later day.
 (5) For the purposes of this section, the second replacement day is:
 (a) 1 September 2018; or
 (b) if, in relation to the indexation day that is 1 September 2018, subsection 19AB(7) has the effect of replacing a rate of duty on a later day—that later day.
 (6) For the purposes of this section, the third replacement day is:
 (a) 1 September 2019; or
 (b) if, in relation to the indexation day that is 1 September 2019, subsection 19AB(7) has the effect of replacing a rate of duty on a later day—that later day.
 (7) For the purposes of this section, the fourth replacement day is:
 (a) 1 September 2020; or
 (b) if, in relation to the indexation day that is 1 September 2020, subsection 19AB(7) has the effect of replacing a rate of duty on a later day—that later day.

Application of applicable rate
 (8) If the applicable rate changes on a particular day, the changed rate applies in relation to:
 (a) goods imported into Australia on or after that day; and
 (b) goods imported into Australia before that day, where the time for working out the rate of import duty on the goods had not occurred before that day.

Publication
 (9) The Comptroller‑General of Customs must, on or as soon as practicable after the day a rate of duty is replaced under section 19AB, publish a notice in the Gazette advertising:
 (a) the rate