Document ID: chunk:federal_register_of_legislation:C2004A01356:clause:5_57
Version: federal_register_of_legislation:C2004A01356
Segment Type: clause
Provision Reference: sch 5 cl 57
Character Range: 212556–215273

57  User's Guide
Repeal the User's Guide, substitute:

USER'S GUIDE

  This Guide aims to give a general overview of the operation and organisation of this Act.

The operation of the Act

  The Act imposes Customs duty on goods imported into Australia.

  To work out the duty payable on particular goods reference must be made to a Principal Tariff that is set out in Schedule 3. This tariff classifies goods in accordance with Australia's international obligations as a party to the World Trade Organization Agreement.

Note: The text of the Agreement is set out in Australian Treaty Series 1995 No. 8. In 2004 this was available in the Australian Treaties Library of the Department of Foreign Affairs and Trade, accessible on the Internet through that Department's world‑wide web site.

  The rate of duty applicable to particular goods is determined by the classification to which those goods belong and, in most cases, by reference to Schedule 3. However, the rate of duty for US originating goods is determined under Schedule 5.

  Under Schedule 4, goods imported into Australia in specified circumstances, including goods imported for use by particular persons or bodies or in particular industries, may be subject to a lesser rate of duty than the nominal rate applying under Schedule 3 or 5.

  Rates of duty under Schedules 3 and 5, and concessional rates of duty under Schedule 4, may vary according to the date of importation of the goods concerned, the country or place from which the goods are imported, or both of these circumstances.

The organisation of the Act

  The Act consists of 3 Parts and 5 Schedules.

  Part 1 deals with key concepts required for an understanding of the organisation and operation of the Customs Tariff.

  Part 2 imposes Customs duty and sets out the method for working out the duty that is payable in respect of particular goods.

  Part 3 includes a regulation making power, repeals the Customs Tariff Act 1987 with effect from 1 July 1996 and provides details of its final operation.

  Schedule 1 sets out the countries and places to which special rates of duty apply under the Australian system of tariff preferences.

  Schedule 2 sets out the general rules of interpretation for deciding the tariff classification within the Principal Tariff to which goods belong.

  Schedule 3 sets out the Principal Tariff.

  Schedule 4 identifies classes of goods to which concessional rates may apply and specifies the concessional rates of duty potentially applicable to such classes.

  Schedule 5 sets out the rate of duty for US originating goods.

[Minister's second reading speech made in—
House of Representatives on 23 June 2004
Senate on 3 August 2004]
(108/04)