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2016
THE PARLIAMENT OF THE COMMONWEALTH OF AUSTRALIA
HOUSE OF REPRESENTATIVES
CUSTOMS TARIFF AMENDMENT (EXPANDED INFORMATION TECHNOLOGY
AGREEMENT IMPLEMENTATION AND OTHER MEASURES) BILL 2016
EXPLANATORY MEMORANDUM
(Circulated by authority of the Assistant Minister for Immigration and Border Protection
the Honourable Alex Hawke MP)
Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016 Page 1
CUSTOMS TARIFF AMENDMENT (EXPANDED INFORMATION TECHNOLOGY
AGREEMENT IMPLEMENTATION AND OTHER MEASURES) BILL 2016
OUTLINE
The purpose of the Customs Tariff Amendment (Expanded Information Technology
Agreement Implementation and other measures) Bill 2016 (the Bill) is to amend the
Customs Tariff Act 1995 (the Tariff Act) to:
create new tariff subheadings to allow for certain information technology products
to be separately identified;
amend the customs duty rates for selected tariff subheadings so that they
incrementally reduce to Free; and
remove obsolete customs duty rates.
Creating new tariff subheadings
In the 2016-17 Budget, the Government committed to incrementally reduce the customs
duty rates for certain information technology products to Free over time and to do so in a
manner consistent with the commitments made under the World Trade Organization's
Expanded Information Technology Agreement (the Expanded ITA).
Under the Expanded ITA, in certain circumstances commitments have been made to
reduce the customs duty rate for particular subsets of goods within a classification. The
customs duty rate for the other goods within the classification will remain unchanged.
This requires the creation of new tariff classifications to separately identify the subset of
goods.
Amending customs duty rates for selected subheadings
Consistent with the commitments made under the Expanded ITA, the Bill will incrementally
reduce customs duty rates for selected subheadings. The amount and timing of these
reductions will depend the staging category a particular subheading belongs to. These
staging categories are based on those in the Expanded ITA.
There are seven staging categories, each one dependent on the bound tariff rate that
applies to goods prior to 1 January 2017.
Staging categories A, B, C, D and E are used for the majority of affected subheadings. All
of these staging categories will reduce to Free by 1 July 2019.
Staging categories F and G are used for a small number of subheadings and will reduce to
Free by 1 July 2021.
The staging categories are outline in the table below. Any current margin of tariff
preference will be maintained as part of the amendments.
Page 2 Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016
Staging category for tariff WTO bound tariff rate prior Customs duty rates and dates
subheading to 1 January 2017 of effect
Staging category A 5%, 6% or 7% 5%
From 1 January 2017: 3.75%
From 1 July 2017: 2.50%
From 1 July 2018: 1.25%
From 1 July 2019: Free
Staging category B 10%, 11% or 12% 5%
From 1 July 2018: 2.50%
From 1 July 2019: Free
Staging category C 15% or 16% 5%
From 1 July 2018: 3.75%
From 1 July 2019: Free
Staging category D 19% 5%
From 1 July 2018: 4.75%
From 1 July 2019: Free
Staging category E 23% 5%
From 1 July 2019: Free
Staging category F 15% 5%
From 1 July 2020: 2.50%
From 1 July 2021: Free
Staging category G 23% 5%
From 1 July 2020: 3.83%
From 1 July 2021: Free
These amendments, as well as the creation of new subheadings are set out in Schedule 1
to the Bill.
Removing obsolete customs duty rates
The Bill will remove a large number of obsolete customs duty rates. For example, to
remove obsolete rates for subheadings that were previously incrementally reduced. These
amendments will not change rates of customs duties, but rather will serve to reduce the
size of the Customs Tariff Act.
These amendments are set out in Schedule 2 to the Bill.
Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016 Page 3
FINANCIAL IMPACT STATEMENT
The financial impact of this Bill was included in the 2016-17 Budget as the 'World Trade
Organization - Information Technology Agreement' measure. It is estimated to reduce
customs duty collections by $80 million over the forward estimates as outlined in the table
below.
2015-16 2016-17 2017-18 2018-19 2019-20
Revenue ($m) 0 .. .. -20.0 -60.0
.. Not zero but rounded to zero
The measures in Schedule 2 have no financial impact.
Page 4 Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016
Statement of Compatibility with Human Rights
Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) Act
2011
CUSTOMS TARIFF AMENDMENT (EXPANDED INFORMATION TECHNOLOGY
AGREMENT IMPLEMENTATION AND OTHER MEASURES) BILL 2016
This Bill is compatible with the human rights and freedoms recognised or declared in the
international instruments listed in section 3 of the Human Rights (Parliamentary Scrutiny)
Act 2011.
Overview of the Bill
The Customs Tariff Amendment (Expanded Information Technology Agreement
Implementation and Other Measures) Bill 2016 (the Bill) amends the Customs Tariff Act
1995 (the Customs Tariff Act) to create new tariff subheadings and amend selected
customs duty rates consistent with commitments made under the World Trade
Organization's Expanded Information Technology Agreement. The Bill will also remove
obsolete customs duty rates.
Human rights implication
The Bill does not have any human rights implications.
Conclusion
The Bill is compatible with human rights.
ASSISTANT MINISTER FOR IMMIGRATION AND BORDER PROTECTION,
THE HONOURABLE ALEX HAWKE MP
Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016 Page 5
CUSTOMS TARIFF AMENDMENT (EXPANDED INFORMATION TECHNOLOGY
AGREMENT IMPLEMENTATION AND OTHER MEASURES) BILL 2015
NOTES ON CLAUSES
Clause 1 - Short title
1. This clause provides for the Bill, when enacted, to be cited as the Customs Tariff
Amendment (Expanded Information Technology Agreement Implementation)
Act 2016.
Clause 2 - Commencement
2. Subclause (1) provides that each provision of this Act specified in column 1 of the
table in that subclause commences, or is taken to have commenced, on the day or at
the time specified in column 2 of the table. This subclause also provides that any
other statement in column 2 of the table has effect according to its terms.
3. Item 1 of the table provides that sections 1 to 3 and anything in this Act not
elsewhere covered by the table will commence on the day on which the Act receives
the Royal Assent.
4. Item 2 of the table provides that Schedule 1 will commence immediately after the
commencement of Schedule 1 to the Customs Tariff Amendment (2017 Harmonized
System Changes) Act 2016 (the HS Tariff Act). The HS Tariff Act is expressed to
commence on 1 January 2017. Therefore, the changes in Schedule 1 will also
commence on 1 January 2017.
5. Item 3 of the table provides for Schedule 2 to commence 28 days after this Act
receives the Royal Assent.
6. Subclause (2) provides that column 3 of the table contains additional information that
is not part of the Act.
Clause 3 - Schedules
7. This clause is the formal enabling provision for the Schedule to the Bill, providing
that each Act specified in a Schedule is amended in accordance with the applicable
items of the Schedule. In this Bill, the Customs Tariff Act 1995 (the Customs Tariff
Act) is being amended.
8. The clause also provides that the other items of the Schedule have effect according
to their terms. This is a standard enabling clause for transitional, savings and
application items in amending legislation.
Page 6 Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016
SCHEDULE 1 - MAIN AMENDMENTS
Customs Tariff Act 1995
Introductory comments
9. The Bill amends the Customs Tariff Act to give effect to commitments made under
the Expanded Information Technology Agreement (the Expanded ITA). Items 1 to
114 will amend customs duty rates and where required insert new tariff subheadings
in Schedule 3 to the Customs Tariff Act and equivalent amendments in the free trade
agreement schedules where required.
10. Certain tariff preference schemes, where a good that originates from a specified
country or place, are granted a lower or Free rate of customs duty are also provided
for in Schedule 3 to the Customs Tariff Act. These preferences arrangements will
continue for affected subheadings.
11. The information provided about the transfer of goods is indicative only and should
not be used for classification purposes.
Item 1 Schedule 3 (subheading 3215.11.00)
12. This item repeals subheading 3215.11.00, its description and customs duty rate and
substitutes a new subheading 3215.11.00 with the same description and new staging
category B customs duty rates as outlined below.
3215.11.00 --Black 5%
From 1 July 2018: 2.5%
From 1 July 2019: Free
Item 2 Schedule 3 (subheading 3215.19.00)
13. This item repeals subheading 3215.19.00, its description and customs duty rate and
substitutes a new subheading 3215.19.00 with the same description and new staging
category B customs duty rates as outlined below.
3215.19.00 --Other 5%
From 1 July 2018: 2.5%
From 1 July 2019: Free
Item 3 Schedule 3 (subheading 3506.91.00)
14. This item repeals subheading 3506.91.00, its description and customs duty rate and
substitutes with a new structure under 3506.91 as outlined below.
15. New subheading 3506.91.10 has been created to separately identify specific types of
adhesives. This new subheading will have staging category B customs duty rates.
Goods will transfer to this subheading from repealed subheading 3506.91.00.
16. New subheading 3506.91.90 captures all remaining goods of 3506.91 and has a
customs duty rate of 5%. Goods will transfer to this subheading from repealed
subheading 3506.91.00.
Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016 Page 7
3506.91 --Adhesives based on polymers of
3901 to 3913 or on rubber:
3506.91.10 ---Optically clear free-film adhesives
and optically clear curable liquid
adhesives of a kind used solely or
principally for the manufacture of flat 5%
panel displays or touch-sensitive From 1 July 2018: 2.5%
screen panels From 1 July 2019: Free
3506.91.90 ---Other 5%
Item 4 Schedule 3 (subheading 3701.30.00)
17. This item repeals subheading 3701.30.00, its description and customs duty rate and
substitutes a new subheading 3701.30.00 with the same description and new staging
category B customs duty rates as outlined below.
3701.30.00 --Other plates and film with any side 5%
exceeding 255mm From 1 July 2018: 2.5%
From 1 July 2019: Free
Item 5 Schedule 3 (subheading 3701.99.00)
18. This item repeals subheading 3701.99.00, its description and customs duty rate and
substitutes a new subheading 3701.99.00 with the same description and new staging
category B customs duty rates as outlined below.
3701.99.00 --Other 5%
From 1 July 2018: 2.5%
From 1 July 2019: Free
Item 6 Schedule 3 (subheading 3705.00.99)
19. This item repeals subheading 3705.00.99, its description and customs duty rate and
substitutes a new subheading 3705.00.99 with the same description and new staging
category B customs duty rates as outlined below.
3705.00.99 ----Other 5%
From 1 July 2018: 2.5%
From 1 July 2019: Free
Page 8 Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016
Item 7 Schedule 3 (subheading 3707.90.00)
20. This item repeals subheading 3707.90.00, its description and customs duty rate and
substitutes a new subheading 3707.90.00 with the same description and new staging
category B customs duty rates as outlined below.
3707.90.00 -Other 5%
From 1 July 2018: 2.5%
From 1 July 2019: Free
Item 8 Schedule 3 (after subheading 3907.99.10)
21. This item inserts new subheading 3907.99.20 to separately identify thermoplastic
liquid crystal aromatic polyester copolymers. This new subheading will have staging
category B customs duty rates and the description as outlined below. Goods will
transfer to this new subheading from subheading 3907.99.90.
3907.99.20 ---Thermoplastic liquid crystal aromatic 5%
polyester copolymers From 1 July 2018: 2.5%
From 1 July 2019: Free
Item 9 Schedule 3 (subheading 3919.90.00)
22. This item repeals subheading 3919.90.00, its description and customs duty rates and
substitutes with a new structure under 3919.90 as outlined below.
23. New subheading 3919.90.10 has been created to separately identify self-adhesive
circular polishing pads of a kind used for the manufacture of semiconductor wafers.
This new subheading will have staging category B customs duty rates. Goods will
transfer to this subheading from repealed subheading 3919.90.00.
24. New subheading 3919.90.90 captures all remaining goods of 3919.90 and has a
customs duty rate of 5%. Goods will transfer to this subheading from repealed
subheading 3919.90.00.
3919.90 -Other
3919.90.10 ---Self-adhesive circular polishing pads 5%
of a kind used for the manufacture of From 1 July 2018: 2.5%
semiconductor wafers From 1 July 2019: Free
3919.90.90 ---Other 5%
Item 10 Schedule 3 (subheading 3923.10.00)
25. This item repeals subheading 3923.10.00, its description and customs duty rate and
substitutes with a new structure under 3923.10. Goods of subheading 3923.10.00
imported from Canada are currently granted a customs duty rate of Free. This will
continue under the new structure as outlined below.
Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016 Page 9
26. New subheading 3923.10.10 has been created to separately identify specific types of
plastic boxes, cases, creates and similar articles. This new subheading will have
staging category B customs duty rates. Goods will transfer to this subheading from
repealed subheading 3923.10.00.
27. New subheading 3923.10.90 captures all remaining goods of 3923.10 and has a
customs duty rate of 5%. Goods will transfer to this subheading from repealed
subheading 3923.10.00.
3923.10 -Boxes, cases, crates and similar
articles:
3923.10.10 ---Boxes, cases, crates and similar 5%
articles, of plastic, specially shaped or CA: Free
fitted for the conveyance or packing of From 1 July 2018: 2.5%
semiconductor wafers, masks, or CA: Free
reticles From 1 July 2019: Free
3923.10.90 ---Other 5%
CA: Free
Item 11 Schedule 3 (subheading 4911.99.00)
28. This item repeals subheading 4911.99.00, its description and customs duty rates and
substitutes with a new structure under 4911.99 as outlined below
29. New subheading 4911.99.10 has been created to separately identify printed material
that grants the right to access, install, reproduce or otherwise use software, data,
internet content or services or telecommunication services. This new subheading
will have staging category B customs duty rates. Goods will transfer to this
subheading from repealed subheading 4911.99.00.
30. New subheading 4911.99.90 captures all remaining goods of 4911.99 and has a
customs duty rate of 5%. Goods will transfer to this subheading from repealed
subheading 4911.99.00.
4911.99 --Other:
4911.99.10 ---Printed matter which grants the right
to access, install, reproduce or
otherwise use software (including
games), data, internet content
(including in-game or in-application
content) or services, or
telecommunications services (including 5%
1 July 2018: 2.5%
mobile services)
1 July 2019: Free
4911.99.90 ---Other
5%
Page 10 Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016
Item 12 Schedule 3 (after subheading 5911.90.10)
31. This item inserts new subheading 5911.90.20 to separately identify certain
self-adhesive circular polishing pads of a kind used for the manufacture of
semiconductor wafers. This new subheading will have staging category E customs
duty rates as outlined below. Goods will transfer to this subheading from 5911.90.90.
5911.90.20 ---Self-adhesive circular polishing pads
of a kind used for the manufacture of 5%
semiconductor wafers 1 July 2019: Free
Item 13 Schedule 3 (Chapter 84, Additional Note 4)
32. This item amends Additional Note 4 to Chapter 84 to substitute the reference to
subheading 8486.40.90 with a reference to subheading 8486.40.9. This is
consistent with the amendments made by item 42.
Item 14 Schedule 3 (subheading 8414.10.00)
33. This item repeals subheading 8414.10.00, its description and customs duty rate and
substitutes with a new structure under 8414.10 as outlined below.
34. New subheading 8414.10.10 has been created to separately identify vacuum pumps
used solely or principally for the manufacture of semiconductors or flat panel
displays. This new subheading has staging category C customs duty rates. Goods
will transfer to this subheading from repealed subheading 8414.10.00.
35. New subheading 8414.10.90 captures all remaining goods of 8414.10 and has a
customs duty rate of 5%. Goods will transfer to this subheading from repealed
subheading 8414.10.00.
8414.10 -Vacuum pumps:
8414.10.10 ---Vacuum pumps of a kind used solely 5%
or principally for the manufacture of 1 July 2018: 3.75%
semiconductors or flat panel displays 1 July 2019: Free
8414.10.90 ---Other 5%
Item 15 Schedule 3 (after subheading 8414.59.10)
36. This item inserts new subheading 8414.59.20 to separately identify certain types of
fans as outlined below. This new subheading will have staging category B customs
duty rates. Goods will transfer to this subheading from subheading 8414.59.90.
8414.59.20 ---Of a kind used solely or principally for 5%
cooling microprocessors, DCS:4%
telecommunication apparatus, DCT:5%
automatic data processing machines or 1 July 2018: 2.5%
units of automatic data processing 1 July 2019: Free
Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016 Page 11
machines
Item 16 Schedule 3 (subheading 8419.50.10)
37. This item repeals subheading 8419.50.10 and replaces it with two new subheadings
as outlined below.
38. New subheading 8419.50.20 has been created to separately identify heat exchange
units made of fluoropolymers that have the characteristics outlined below. This new
subheading will have staging category B customs duty rates. Goods will transfer to
this subheading from 8419.50.90.
39. New subheading 8419.50.30 has been created to capture goods that were
previously classified to subheading 8414.50.10, that do not fit the description of new
subheading 8419.50.20. This subheading will have a customs duty rate of 5%.
Goods will transfer to this subheading from repealed subheading 8419.50.10.
Page 12 Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016
8419.50 -Heat exchange units:
8419.50.20 ---Of fluoropolymers and with inlet and 5%
outlet tube bores with inside diameters DCS:4%
measuring 3 cm or less DCT:5%
1 July 2018: 2.5%
1 July 2019: Free
8419.50.30 ---Of a kind used as components in
passenger motor vehicles, NSA 5%
Item 17 Schedule 3 (subheading 8421.29.00)
40. This item repeals subheading 8421.29.00, its description and customs duty rates and
substitutes with a new structure under 8421.29. Goods imported under subheading
8421.29.00 that qualify for preferential treatment under the DCS scheme or the DCT
scheme are granted customs duty rates of 4% and 5% respectively. This will
continue under the new structure as outlined below.
41. New subheading 8421.29.10 has been created to separately identify liquid filtering or
purifying machinery and apparatus made of fluoropolymers that have the
characteristics outline below. This new subheading will have staging category B
customs duty rates. Goods will transfer to this subheading from repealed subheading
8421.29.00.
42. New subheading 8421.29.90 captures all remaining goods of 8421.29 and has a
customs duty rate of 5%. Goods will transfer to this subheading from repealed
subheading 8421.29.00.
8421.29 --Other:
8421.29.10 ---Liquid filtering or purifying machinery 5%
and apparatus made of fluoropolymers DCS:4%
and with filter or purifier membrane DCT:5%
thickness not exceeding 140 microns 1 July 2018: 2.5%
1 July 2019: Free
8421.29.90 ---Other 5%
DCS:4%
DCT:5%
Item 18 Schedule 3 (subheading 8421.39.00)
43. This item repeals subheading 8421.39.00, its description and customs duty rate and
substitutes with a new structure under 8421.39. Goods imported under subheading
8421.39.00 that qualify for preferential treatment under the DCS scheme or the DCT
scheme are granted customs duty rates of 4% and 5% respectively. This will
continue under the new structure as outlined below.
Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016 Page 13
44. New subheading 8421.39.10 has been created to separately identify filtering or
purifying machinery or apparatus for gases with a stainless steel housing that have
the characteristics outlined below. This new subheading will have staging category C
customs duty rates. Goods will transfer to this subheading from repealed subheading
8421.39.00.
45. New subheading 8421.39.90 captures all remaining goods of 8421.39 and has a
customs duty rate of 5%. Goods will transfer to this subheading from repealed
subheading 8421.39.00.
8421.39 --Other
8421.39.10 ---Filtering or purifying machinery and
apparatus for gases, with stainless 5%
steel housing, and with inlet and outlet DCS:4%
tube bores with inside diameters not DCT:5%
1 July 2018: 3.75%
exceeding 1.3 cm
1 July 2019: Free
5%
8421.39.90 ---Other DCS:4%
DCT:5%
Item 19 Schedule 3 (subheading 8421.99.00)
46. This item repeals subheading 8421.99.00, its description and customs duty rate and
substitutes with a new structure under 8421.99 as outlined below.
47. New subheading 8421.99.10 has been created to separately identify parts of goods
of classified to 8421.29.10 and 8421.39.10. This new subheading will have staging
category C customs duty rates. Good will transfer to this subheading from repealed
subheading 8421.99.00.
48. New subheading 8421.99.90 captures all remaining goods of 8421.99 and has a
customs duty rate of 5%. Goods will transfer to this subheading from repealed
subheading 8421.99.00.
Page 14 Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016
8421.99 --Other
8421.99.10 ---Of foods of 8421.29.10 or 8421.39.10 5%
1 July 2018: 3.75%
1 July 2019: Free
8421.99.90 ---Other 5%
Item 20 Schedule 3 (subheading 8423.20.00)
49. This item repeals subheading 8423.20.00, its description and customs duty rate and
substitutes with a new structure under 8423.20. Goods currently imported under
subheading 8423.20.00 from Canada are granted a customs duty rate of Free.
Good imported under subheading 8423.20.00 that are eligible for preferential
treatment under the DCS scheme or the DCT scheme are granted customs duty
rates of 4% and 5% respectively. These arrangements will continue under the new
structure as outlined below.
50. New subheading 8423.20.10 has been created to separately identify scales for
continuous weighing of goods on conveyors that use electronic means for gauging
weights. This new subheading has staging category B customs duty rates. Goods
will transfer to this subheading from repealed subheading 8423.20.00.
51. New subheading 8423.20.90 captures all remaining goods of 8423.20 and has a
customs duty rate of 5%. Goods will transfer to this subheading from repealed
subheading 8423.20.00.
8423.20 -Scales for continuous weighing of
goods on conveyors:
8423.20.10 ---Using electronic means for gauging 5%
weights DCS:4%
CA: Free
DCT:5%
1 July 2018: 2.5%
CA: Free
1 July 2019: Free
8423.20.90 ---Other 5%
DCS:4%
CA: Free
DCT:5%
Item 21 Schedule 3 (subheading 8423.30.00)
52. This item repeals subheading 8423.30.00, its description and customs duty rate and
substitutes with a new structure under 8423.30. Goods imported under subheading
8423.30.00 that are eligible for preferential treatment under the DCS scheme or the
Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016 Page 15
DCT scheme are granted customs duty rates of 4% and 5% respectively. These
arrangements will continue under the new structure as outlined below.
53. New subheading 8423.30.10 has been created to separately identify constant weight
scales and scales for discharging a predetermined weight of material into a bag or
container, including hopper scales using electronic means for gauging weight. This
new subheading has staging category B customs duty rates. Goods will transfer to
this subheading from repealed subheading 8423.30.00.
54. New subheading 8423.30.90 captures all remaining goods of 8423.30 and has a
customs duty rate of 5%. Goods will transfer to this subheading from repealed
subheading 8423.30.00.
8423.30 -Constant weight scales and scales for
discharging a predetermined weight of
material into a bag or container,
including hopper scales:
8423.30.10 ---Using electronic means for gauging 5%
weights DCS:4%
DCT:5%
1 July 2018: 2.5%
1 July 2019: Free
8423.30.90 ---Other 5%
DCS:4%
DCT:5%
Item 22 Schedule 3 (subheading 8423.81.00)
55. This item repeals subheading 8423.81.00, its description and customs duty rate and
substitutes with a new structure under 8423.81. Good imported under 8423.81.00
that qualify for preferential treatment under the DCS scheme or the DCT scheme are
granted customs duty rates of 4% and 5% respectively. These arrangements will
continue under the new structure outlined below.
56. New subheading 8423.81.10 has been created to separately identify scales that use
an electronic means for gauging weight and have a capacity not exceeding 30kg.
This new subheading has staging category B customs duty rates. Good will transfer
to this subheading from repealed subheading 8423.81.00.
57. New subheading 8423.81.90 captures all remaining goods of 8423.81 and has a
customs duty rate of 5%. Good will transfer to this subheading from repealed
subheading 8423.81.00.
8423.81 --Having a maximum weighing capacity
not exceeding 30 kg:
Page 16 Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016
8423.81.10 ---Using electronic means for gauging 5%
weights DCS:4%
DCT:5%
1 July 2018: 2.5%
1 July 2019: Free
8423.81.90 ---Other 5%
DCS:4%
DCT:5%
Item 23 Schedule 3 (subheading 8423.82.00)
58. This item repeals subheading 8423.82.00, its description and customs duty rate and
substitutes with a new structure under 8423.82. Good imported under 8423.82.00
that qualify for preferential treatment under the DCS scheme or the DCT scheme are
granted customs duty rates of 4% and 5% respectively. These arrangements will
continue under the new structure outlined below.
59. New subheading 8423.82.10 has been created to separately identify scales the use
an electronic means for gauging weight with a capacity of between 30kg and
5,000kg, excluding those machines for weighing motor vehicles. This new
subheading will have staging category B rates. Goods will transfer to this subheading
from repealed subheading 8423.82.00.
60. New subhead 8423.82.90 captures all remaining goods of 8423.82 and has a
customs duty rate of 5%. Goods will transfer to this subheading from repealed
subheading 8423.82.00.
8423.82 --Having a maximum weighing capacity
exceeding 30 kg but not exceeding
5 000 kg:
8423.82.10 ---Using electronic means for gauging 5%
weights, excluding machines for DCS:4%
weighing motor vehicles DCT:5%
1 July 2018: 2.5%
1 July 2019: Free
8423.82.90 ---Other 5%
DCS:4%
DCT:5%
Item 24 Schedule 3 (subheading 8423.89.00)
61. This item repeals subheading 8423.89.00, its description and customs duty rate and
substitutes with a new structure under 8423.89. Goods currently imported under
subheading 8423.89.00 from Canada are granted a customs duty rate of Free.
Good imported under subheading 8423.89.00 that are eligible for preferential
treatment under the DCS scheme or the DCT scheme are granted customs duty
Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016 Page 17
rates of 4% and 5% respectively. These arrangements will continue under the new
structure as outlined below.
62. New subheading 8423.89.10 has been created to separately identify scales that use
an electronic means for gauging weight that are not classified to other subheadings
under heading 8423. This subheading has staging category B customs duty rates.
Goods will transfer to this subheading from repealed subheading 8423.89.00.
63. New subheading 8423.89.90 captures all remaining goods of 8423.89 and has a
customs duty rate of 5%. Goods will transfer to this subheading from repealed
subheading 8423.89.00.
8423.89 --Other:
8423.89.10 ---Using electronic means for gauging 5%
weights DCS:4%
CA: Free
DCT:5%
1 July 2018: 2.5%
1 July 2019: Free
8423.89.90 ---Other 5%
DCS:4%
CA: Free
DCT:5%
Item 25 Schedule 3 (subheading 8423.90.00)
64. This item repeals subheading 8423.90.00, its description and customs duty rate and
substitutes with a new structure under 8423.90. Currently, goods imported under
subheading 8423.90.00 that are eligible for preferential treatment under the DCS
scheme or the DCT scheme are granted customs duty rates of 4% and 5%
respectively. These arrangements will continue under the new structure as outlined
below.
65. New subheading 8423.90.10 has been created to separately identify parts of
machinery using electronic means of gauging weights. This new subheading will
have staging category B customs duty rates. Goods will transfer to this subheading
from repealed subheading 8423.90.00.
66. New subheading 8423.90.90 captures all remaining goods of 8423.90 and has a
customs duty rate of 5%. Goods will transfer to this subheading from repealed
subheading 8423.90.00.
8423.90 --Weighing machine weights of all
kinds; parts of weighing machinery:
8423.90.10 ---Parts of machinery using electronic 5%
means for gauging weight DCS:4%
DCT:5%
Page 18 Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016
1 July 2018: 2.5%
1 July 2019: Free
8423.90.90 ---Other 5%
DCS:4%
DCT:5%
Item 26 Schedule 3 (after subheading 8424.89.10)
67. This item inserts new subheading 8424.89.20 to separately identify certain types of
mechanical appliances solely or principally used for the manufacture of printed
circuits or printed circuit assemblies as outlined below. This new subheading will
have staging category C customs duty rates. Goods will transfer to this subheading
from subheading 8424.89.90.
68. Currently, goods imported under subheading 8424.89.90 that are eligible for
preferential treatment under the DCS scheme or the DCT scheme are granted
customs duty rates of 4% and 5% respectively. These arrangements will continue
under the new subheading as outlined below.
8424.89.20 ---Mechanical appliances for projecting, 5%
dispersing, or spraying of a kind used DCS:4%
solely or principally for the manufacture DCT:5%
of printed circuits or printed circuit 1 July 2018: 3.75%
assemblies 1 July 2019: Free
Item 27 Schedule 3 (after subheading 8424.90)
69. This item inserts new subheading 8424.90.10 to separately identify parts of goods
classified to 8424.89.20 as outlined below. This new subheading has staging
category C rates. Goods will transfer into this new subheading from subheading
8424.90.90.
8424.90.10 ---Of goods of 8424.89.20 5%
1 July 2018: 3.75%
1 July 2019: Free
Item 28 Schedule 3 (subheading 8443.91.10)
70. This item repeals subheading 8443.91.10, its description and customs duty rate and
substitutes a new subheading 8443.91.10 with the same description and new staging
category A customs duty rates as outlined below. Currently, goods imported under
this subheading from Canada are granted a customs duty rate of Free. This
arrangement will continue under the new subheading.
71. Currently, goods imported under subheading 8443.91.10 that are eligible for
preferential treatment under the DCS scheme or the DCT scheme are granted
customs duty rates of 4% and 5% respectively. From 1 January 2017, the
Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016 Page 19
preferential customs duty for both the DCS scheme and DCT scheme will be
redundant was the general customs duty rate will be lower as outlined below.
8443.91.10 ---Of machines of 8443.19.10 5%
CA: Free
1 January 2017: 3.75%
CA: Free
1 July 2017: 2.5%
CA: Free
1 July 2018: 1.25%
CA: Free
1 July 2019: Free
Item 29 Schedule 3 (subheading 8472.90.10)
72. This item repeals subheading 8472.90.10, its description and customs duty rate and
substitutes a new subheading 8472.90.10 with the same description and new staging
category A customs duty rates as outlined below.
8472.90.10 ---Stapling machines 5%
1 January 2017: 3.75%
1 July 2017: 2.5%
1 July 2018: 1.25%
1 July 2019: Free
Item 30 Schedule 3 (subheading 8475.90.00)
73. This item repeals subheading 8475.90.00, its description and customs duty rates and
substitutes with a new structure under 8475.90. Currently, goods imported under
subheading 8475.90.00 that are eligible for preferential treatment under the DCS
scheme or the DCT scheme are granted customs duty rates of 4% and 5%
respectively. These arrangements will continue under the new structure as outlined
below.
74. New subheading 8475.90.10 has been created to separately identify parts of
machines classified to 8475.21.00. This new subheading has staging category B
customs duty rates. Goods will transfer to this subheading from repealed subheading
8475.90.00.
75. New subheading 8475.90.90 captures all remaining goods of 8475.90 and has a
customs duty rate of 5%. Goods will transfer to this subheading from repealed
subheading 8475.90.00.
8475.90 -Parts:
Page 20 Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016
8475.90.10 ---Of machines of subheading 5%
8475.21.00 DCS:4%
DCT:5%
1 July 2018: 2.5%
1 July 2019: Free
8475.90.90 ---Other 5%
DCS:4%
DCT:5%
Item 31 Schedule 3 (subheading 8476.89.00)
76. This item repeals subheading 8476.89.00, its description and customs duty rate and
substitutes with a new structure under 8476.89. Currently, goods imported under
subheading 8476.89.00 that are eligible for preferential treatment under the DCS
scheme or the DCT scheme are granted customs duty rates of 4% and 5%
respectively. These arrangements will continue under the new structure as outlined
below.
77. New subheading 8476.89.10 has been created to separately identify money-
changing machines. This new subheading has staging category B customs duty
rates. Goods will transfer to this subheading from repealed subheading 8476.89.00.
78. New subheading 8476.89.90 captures all remaining goods of 8476.89.90 and has a
customs duty rate of 5%. Goods will transfer to this subheading from repealed
subheading 8476.89.00.
Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016 Page 21
8476.89 --Other:
8476.89.10 ---Money-changing machines 5%
DCS:4%
DCT:5%
1 July 2018: 2.5%
1 July 2019: Free
8476.89.90 ---Other 5%
DCS:4%
DCT:5%
Item 32 Schedule 3 (subheading 8476.90.00)
79. This item repeals subheading 8476.90.00, its description and customs duty rate and
substitutes with a new structure under 8476.90. Currently, goods imported under
subheading 8476.90.00 that are eligible for preferential treatment under the DCS
scheme or the DCT scheme are granted customs duty rates of 4% and 5%
respectively. These arrangements will continue under the new structure as outlined
below.
80. New subheading 8476.90.10 has been created to separately identify parts of
machines classified to 8476.89.10. This new subheading has staging category B
customs duty rates. Goods will transfer to this subheading from repealed subheading
8476.90.00.
81. New subheading 8476.90.90 captures all remaining goods of 8476.90 and has a
customs duty rate of 5%. Goods will transfer to this subheading from repealed
subheading 8476.90.00.
8476.90 -Parts:
8476.90.10 ---Of machines of 8476.89.10 5%
DCS:4%
DCT:5%
1 July 2018: 2.5%
1 July 2019: Free
8476.90.90 ---Other 5%
DCS:4%
DCT:5%
Item 33 Schedule 3 (after subheading 8479.89.10)
82. This item inserts two new subheadings to separately identify goods as outlined
below. Both 8479.89.20 and 8479.89.30 have staging category C customs duty
rates. Goods will transfer into these subheadings from subheading 8479.89.90.
Page 22 Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016
8479.89.20 ---Automated electronic component
placement machines of a kind used 5%
solely or principally for the manufacture 1 July 2018: 3.75%
of printed circuit assemblies 1 July 2019: Free
8479.89.30 ---Plasma cleaner machine that remove
organic contaminants from electron 5%
microscopy specimens and specimen 1 July 2018: 3.75%
holders 1 July 2019: Free
Item 34 Schedule 3 (subheading 8479.90.00)
83. This item repeals subheading 8479.90.00, its description and customs duty rate and
substitutes with a new structure under 8479.90 as outlined below.
84. New subheading 8479.90.10 has been created to separately identify parts of
machines classified to 8479.89.20. This new subheading has staging category C
customs duty rates. Goods will transfer to this subheading from repealed subheading
8479.90.00.
85. New subheading 8479.90.90 captures all remaining goods of 8479.90 and has a
customs duty rate of 5%. Goods will transfer to this subheading from repealed
subheading 8479.90.00.
8479.90 -Parts:
8479.90.10 ---Of machines of 8479.89.20 5%
1 July 2018: 3.75%
1 July 2019: Free
8479.90.90 ---Other 5%
Item 35 Schedule 3 (subheading 8486.10.30)
86. This item repeals subheading 8486.10.30, its description and customs duty rate and
substitutes a new subheading 8486.10.30 with the same description and new staging
category C customs duty rates as outlined below.
87. Currently, goods imported under subheading 8486.10.30 that are eligible for
preferential treatment under the DCS scheme or the DCT scheme are granted
customs duty rates of 4% and 5% respectively. These arrangements will continue
under the new structure as outlined below.
8486.10.30 ---Machines and apparatus, NSA, for 5%
the treatment of materials by a process DCS:4%
involving a change of temperature DCT:5%
1 July 2018: 3.75%
1 July 2019: Free
Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016 Page 23
Item 36 Schedule 3 (subheading 8486.10.90)
88. This item repeals subheading 8486.10.90, its description and customs duty rate and
substitutes a new subheading 8486.10.90 with the same description and new staging
category C customs duty rates as outlined below.
5%
8486.10.90 ---Other 1 July 2018: 3.75%
1 July 2019: Free
Item 37 Schedule 3 (subheading 8486.20.30)
89. This item repeals subheading 8486.20.30, its description and customs duty rate and
substitutes a new subheading 8486.20.30 with the same description and new staging
category B customs duty rates. Currently, goods imported under subheading
8486.20.30 that are eligible for preferential treatment under the DCS scheme or the
DCT scheme are granted customs duty rates of 4% and 5% respectively. These
arrangements will continue under the new structure as outlined below.
90. This item also inserts new subheading 8486.20.40 to separately identify certain
types of centrifuges. This new subheading has staging category A customs duty
rates as outlined below. Goods will transfer to this subheading from 8486.20.90.
8486.20.30 ---Machines and apparatus, NSA, 5%
which, but for the operation of Note DCS:4%
9(D) to this Chapter, would be classified DCT:5%
in 8477 1 July 2018: 2.5%
1 July 2019: Free
8486.20.40 ---Centrifuges, including centrifugal 5%
dryers 1 January 2017: 3.75%
1 July 2017: 2.5%
1 July 2018: 1.25%
1 July 2019: Free
Item 38 Schedule 3 (subheading 8486.20.90)
91. This item repeals subheading 8486.20.90, its description and customs duty rate and
substitutes a new subheading 8486.20.90 with the same description and new staging
category C customs duty rates as outlined below.
5%
8486.20.90 ---Other 1 July 2018: 3.75%
1 July 2019: Free
Page 24 Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016
Item 39 Schedule 3 (subheading 8486.30.30)
92. This item repeals subheading 8486.30.30, its description and customs duty rate and
substitutes a new subheading 8486.30.30 with the same description and new staging
category C customs duty rates as outlined below. Currently, goods imported under
subheading 8486.30.30 that are eligible for preferential treatment under the DCS
scheme or the DCT scheme are granted customs duty rates of 4% and 5%
respectively. These arrangements will continue under the new subheading.
93. This item also inserts new subheading 8486.30.40 to separately identify certain
types of centrifuges. This new subheading has staging category A customs duty
rates. Goods will transfer to this subheading from 8486.30.90.
8486.30.30 ---Mechanical appliances for projecting, 5%
dispersing or spraying liquids, for use in DCS:4%
the manufacture of flat panel displays, DCT:5%
NSA 1 July 2018: 3.75%
1 July 2019: Free
8486.30.40 ---Centrifuges, including centrifugal 5%
dryers 1 January 2017: 3.75%
1 July 2017: 2.5%
1 July 2018: 1.25%
1 July 2019: Free
Item 40 Schedule 3 (subheading 8486.30.90)
94. This item repeals subheading 8486.30.90, its description and customs duty rate and
substitutes a new subheading 8486.30.90 with the same description and new staging
category C customs duty rates as outlined below.
5%
8486.30.90 ---Other 1 July 2018: 3.75%
1 July 2019: Free
Item 41 Schedule 3 (subheading 8486.40.30)
95. This item repeals subheading 8486.40.30, its description and customs duty rate and
substitutes with a new structure under 8486.40.3. Currently, goods imported under
subheading 8486.40.30 that are eligible for preferential treatment under the DCS
scheme or the DCT scheme are granted customs duty rates of 4% and 5%
respectively. These arrangements will continue under the new structure.
96. New subheading 8486.40.31 has been created to separately identify certain types of
injection or compression moulds for rubber or plastics. This new subheading has
staging category E customs duty rates. Goods will transfer to this subheading from
repealed subheading 8486.40.30.
Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016 Page 25
97. New subheading 8486.40.39 captures all remaining goods of 8486.40.3 and has
staging category B customs duty rates. Goods will transfer to this subheading from
repealed subheading 8486.40.30.
8486.40.3 ---Machines and apparatus, NSA,
which, but for the operation of Note
9(D) to this Chapter, would be classified
in 8477 or 8480.71.00:
8486.40.31 ----Injection or compression moulds for 5%
rubber or plastics, other than goods of DCS:4%
8486.40.10 DCT:5%
1 July 2019: Free
8486.40.39 ----Other 5%
DCS:4%
DCT:5%
1 July 2018: 2.5%
1 July 2019: Free
Item 42 Schedule 3 (subheading 8486.40.90)
98. This item repeals subheading 8486.40.90, its description and customs duty rate and
substitutes with a new structure under 8486.40.9 as outlined below.
99. New subheading 8486.40.91 has been created to separately identify certain types of
machinery for lifting, handling, loading and unloading certain types of goods, as
outlined below. This new subheading has staging category A customs duty rates.
Goods will transfer to this subheading from repealed subheading 8486.40.90.
100. New subheading 8486.40.99 captures all remaining goods of 8486.40.9 and has
staging category C customs duty rates. Goods will transfer to this subheading from
repealed subheading 8486.40.90.
8486.40.9 ---Other:
8486.40.91 ----Machinery for lifting, handling, 5%
loading or unloading of boules, wafers, 1 January 2017: 3.75%
semiconductor devices, electronic 1 July 2017: 2.5%
integrated circuits and flat panel 1 July 2018: 1.25%
displays 1 July 2019: Free
8486.40.99 ----Other 5%
1 July 2018: 3.75%
1 July 2019: Free
Page 26 Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016
Item 43 Schedule 3 (subheading 8486.90.20)
101. This item repeals subheading 8486.90.20, its description and customs duty rate and
substitutes a new subheading 8486.90.20 with the same description and new staging
category C customs duty rates as outlined below.
8486.90.20 ---Of goods of 8486.10.20, 8486.20.20, 5%
8486.30.20 and 8486.40.20 1 July 2018: 3.75%
1 July 2019: Free
Item 44 Schedule 3 (subheading 8486.90.30)
102. This item repeals subheading 8486.90.30, its description and customs duty rate and
substitutes a new subheading 8486.90.30 with the same description and new staging
category B customs duty rates as outlined below.
103. Currently, goods imported under subheading 8486.90.30 that are eligible for
preferential treatment under the DCS scheme or the DCT scheme are granted
customs duty rates of 4% and 5% respectively. These arrangements will continue
under the new subheading.
8486.90.30 ---Of goods of 8486.20.30 and 5%
8486.40.3 DCS:4%
DCT:5%
1 July 2018: 2.5%
1 July 2019: Free
Item 45 Schedule 3 (subheading 8486.90.40)
104. This item repeals subheading 8486.90.40, its description and customs duty rate and
substitutes a new subheading 8486.90.40 with the same description and new staging
category B customs duty rates as outlined below.
105. Currently, goods imported under subheading 8486.90.40 from Canada are granted a
customs duty rate of Free. This arrangement will continue under the new
subheading.
8486.90.40 ---Of soldering, brazing or welding 5%
machines of a kind described in 8515 CA: Free
1 July 2018: 2.5%
CA: Free
1 July 2019: Free
Item 46 Schedule 3 (subheading 8486.90.60)
106. This item repeals subheading 8486.90.60, its description and customs duty rate and
substitutes a new subheading 8486.90.60 with the same description and new staging
category C customs duty rates as outlined below.
Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016 Page 27
8486.90.60 ---Of goods of 8486.30.30 or 5%
8486.40.40 1 July 2018: 3.75%
1 July 2019: Free
Item 47 Schedule 3 (subheading 8486.90.90)
107. This item repeals subheading 8486.90.90, its description and customs duty rate and
substitutes a new structure under 8486.90.9 as outlined below.
108. New subheading 8486.90.91 has been created to separately identify parts and
accessories of goods classified to 8486.10.30. This new subheading has staging
category A customs duty rates. Goods will transfer to this subheading from repealed
subheading 8486.90.90.
109. New subheading 8486.90.92 has been created to separately identify parts and
accessories of goods classified to 8486.20.40 and 8486.30.40. This new
subheading has staging category B customs duty rates. Goods will transfer to this
subheading from repealed subheading 8486.90.90.
110. New subheading 8486.90.93 has been created to separately identify parts and
accessories of goods classified to 8486.40.91. This new subheading has staging
category A customs duty rates. Goods will transfer to this subheading from repealed
subheading 8486.90.90.
111. New subheading 8486.90.99 captures all remaining goods of 8486.90.9 and has
staging category C customs duty rates. Goods will transfer to this subheading from
repealed subheading 8486.90.90.
Page 28 Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016
8486.90.9 ---Other:
8486.90.91 ----Of goods of 8486.10.30 5%
1 January 2017: 3.75%
1 July 2017: 2.5%
1 July 2018: 1.25%
1 July 2019: Free
8486.90.92 ----Of goods of 8486.20.40 or 5%
8486.30.40 1 July 2018: 2.5%
1 July 2019: Free
8486.90.93 ----Of goods of 8486.40.91 5%
1 January 2017: 3.75%
1 July 2017: 2.5%
1 July 2018: 1.25%
1 July 2019: Free
8486.90.99 ----Other 5%
1 July 2018: 3.75%
1 July 2019: Free
Item 48 Schedule 3 (subheading 8504.40.90)
112. This item repeals subheading 8504.40.90, its description and customs duty rate and
substitutes a new subheading 8504.40.90 with the same description and new staging
category C customs duty rates as outlined below.
8504.40.90 ---Other 5%
1 July 2018: 3.75%
1 July 2019: Free
Item 49 Schedule 3 (subheading 8504.50.90)
113. This item repeals subheading 8504.50.90, its description and customs duty rate and
substitutes a new subheading 8504.50.90 with the same description and new staging
category E customs duty rates as outlined below.
8504.50.90 ---Other 5%
1 July 2019: Free
Item 50 Schedule 3 (subheading 8504.90.90)
114. This item repeals subheading 8504.90.90, its description and customs duty rate and
substitutes a new subheading 8504.90.90 with the same description and staging
category D customs duty rates as outlined below.
Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016 Page 29
8405.90.90 ---Other 5%
1 July 2018: 4.75%
1 July 2019: Free
Item 51 Schedule 3 (subheading 8514.30.00)
115. This item repeals subheading 8514.30.00, its description and customs duty rate and
substitutes with a new structure under 8514.30. Currently, goods imported under
subheading 8514.30.00 that are eligible for preferential treatment under the DCS
scheme or the DCT scheme are granted customs duty rates of 4% and 5%
respectively. These arrangements will continue under the new structure.
116. New subheading 8514.30.10 has been created to separately identify furnaces and
ovens that are solely or principally used for the manufacture of printed circuits and
printed circuit assemblies. This new subheading has staging category E customs
duty rates. Goods will transfer to this subheading from repealed subheading
8514.30.00.
117. New subheading 8514.30.90 captures all remaining goods of 8514.30 and has a
customs duty rate of 5%. Goods will transfer to this subheading from repealed
subheading 8514.30.00.
8514.30 -Other furnaces and ovens
8514.30.10 ---Of a kind used solely or principally for 5%
the manufacture of printed circuits or DCS:4%
printed circuit assemblies DCT:5%
1 July 2019: Free
8514.30.90 ---Other 5%
DCS:4%
DCT:5%
Item 52 Schedule 3 (subheading 8514.90.00)
118. This item repeals subheading 8514.90.00, its description and customs duty rate and
substitutes with a new structure under 8514.90 as outlined below.
119. New subheading 8514.90.10 has been created to separately identify parts of goods
classified to 8514.30.10. This new subheading has staging category E customs duty
rates. Goods will transfer to this subheading from repealed subheading 8514.90.00.
120. New subheading 8514.90.90 captures all remaining goods of 8514.90 and has a
customs duty rate of 5%. Goods will transfer to this subheading from repealed
subheading 8514.90.00.
8514.90 -Parts:
Page 30 Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016
8514.90.10 ---Of goods of 8514.30.10 5%
1 July 2019: Free
8514.90.90 ---Other 5%
Item 53 Schedule 3 (after subheading 8515.19.10)
121. This item inserts new subheading 8515.19.20 to separately identify certain types of
wave soldering machines. The new subheading has staging category C customs
duty rates as outlined below. Goods will transfer to this subheading from subheading
8515.19.90.
8515.19.20 ---Other wave soldering machines of a
kind used solely or principally for the 5%
manufacture of printed circuit 1 July 2018: 3.75%
assemblies 1 July 2019: Free
Item 54 Schedule 3 (subheading 8515.90.00)
122. This item repeals subheading 8515.90.00, its description and customs duty rate and
substitutes with a new structure under 8515.90. Currently, goods imported under
subheading 8515.90.00 from Canada are granted a customs duty rate of Free. This
arrangement will continue under the new structure.
123. New subheading 8515.90.10 has been created to separately identify parts of goods
classified to subheading 8515.19.20. This new subheading has staging category B
customs duty rates. Goods will transfer to this subheading from repealed subheading
8515.90.00.
124. New subheading 8515.90.90 captures all remaining goods of 8515.90 and has a
customs duty rate of 5%. Goods will transfer to this subheading from repealed
subheading 8515.90.00.
Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016 Page 31
8515.90 -Parts:
8515.90.10 ---Of goods of 8515.19.20 5%
CA: Free
1 July 2018: 2.5%
CA: Free
1 July 2019: Free
8515.90.90 ---Other 5%
CA: Free
Item 55 Schedule 3 (subheading 8517.69.10)
125. This item repeals subheading 8517.69.10, its description and customs duty rate and
substitutes a new subheading 8517.69.10 with the same description and new staging
category C customs duty rates as outlined below.
126. Currently, goods imported under subheading 8517.69.10 from Canada are granted a
customs duty rate of Free. This arrangement will continue under the new
subheading.
8517.69.10 ---Reception apparatus for 5%
radio-telephony or radio-telegraphy, CA: Free
other than portable receivers for calling, 1 July 2018: 3.75%
alerting or paging CA: Free
1 July 2019: Free
Item 56 Schedule 3 (subheading 8517.70.10)
127. This item repeals subheading 8517.70.10, its description and customs duty rate and
substitutes a new subheading 8517.70.10 with the same description and new staging
category C customs duty rates as outlined below.
128. Currently, goods imported under subheading 8517.70.10 from Canada are granted a
customs duty rate of Free. This arrangement will continue under the new
subheading.
8517.70.10 ---Of goods of 8517.69.10 5%
CA: Free
1 July 2018: 3.75%
CA: Free
1 July 2019: Free
Page 32 Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016
Item 57 Schedule 3 (subheading 8518.10.90)
129. This item repeals subheading 8518.10.90, its description and customs duty rate and
substitutes a new subheading 8518.10.90 with the same description and new staging
category C customs duty rates as outlined below.
8518.10.90 ---Other 5%
1 July 2018: 3.75%
1 July 2019: Free
Item 58 Schedule 3 (subheading 8518.21.00)
130. This item repeals subheading 8518.21.00, its description and customs duty rate and
substitutes a new subheading 8518.21.00 with the same description and new staging
category F customs duty rates as outlined below.
8518.21.00 --Single loudspeakers, mounted in their 5%
enclosures 1 July 2020: 2.5%
1 July 2021: Free
Item 59 Schedule 3 (subheading 8518.22.00)
131. This item repeals subheading 8518.22.00, its description and customs duty rate and
substitutes a new subheading 8518.22.00 with the same description and new staging
category C customs duty rates as outlined below.
8518.22.00 --Multiple loudspeakers, mounted in the 5%
same enclosure 1 July 2018: 3.75%
1 July 2019: Free
Item 60 Schedule 3 (subheading 8518.29.90)
132. This item repeals subheading 8518.29.90, its description and customs duty rate and
substitutes a new subheading 8518.29.90 with the same description and new staging
category F customs duty rates as outlined below.
8518.29.90 ---Other 5%
1 July 2020: 2.5%
1 July 2021: Free
Item 61 Schedule 3 (subheading 8518.30.90)
133. This item repeals subheading 8518.30.90, its description and customs duty rate and
substitutes a new subheading 8518.30.90 with the same description and new staging
category C customs duty rates as outlined below.
Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016 Page 33
8518.30.90 ---Other 5%
1 July 2018: 3.75%
1 July 2019: Free
Item 62 Schedule 3 (subheading 8518.40.90)
134. This item repeals subheading 8518.40.90, its description and customs duty rate and
substitutes a new subheading 8518.40.90 with the same description and new staging
category C customs duty rates as outlined below.
8518.40.90 ---Other 5%
1 July 2018: 3.75%
1 July 2019: Free
Item 63 Schedule 3 (subheading 8518.50.00)
135. This item repeals subheading 8518.50.00, its description and customs duty rate and
substitutes a new subheading 8518.50.00 with the same description and new staging
category C customs duty rates as outlined below.
8518.50.00 -Electric sound amplifier sets 5%
1 July 2018: 3.75%
1 July 2019: Free
Item 64 Schedule 3 (subheading 8519.81.20)
136. This item repeals subheading 8519.81.20, its description and customs duty rate and
substitutes a new subheading 8519.81.20 with the same description and new staging
category C customs duty rates as outlined below.
8519.81.20 ---Other sound reproducing apparatus, 5%
not incorporating a sound recording 1 July 2018: 3.75%
device 1 July 2019: Free
Item 65 Schedule 3 (subheading 8519.81.41)
137. This item repeals subheading 8519.81.41, its description and customs duty rate and
substitutes a new subheading 8519.81.41 with the same description and new staging
category C customs duty rates as outlined below.
8519.81.41 ----Cassette-type 5%
1 July 2018: 3.75%
1 July 2019: Free
Page 34 Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016
Item 66 Schedule 3 (subheading 8519.81.90)
138. This item repeals subheading 8519.81.90, its description and customs duty rate and
substitutes a new subheading 8519.81.90 with the same description and new staging
category C customs duty rates as outlined below.
8519.81.90 ---Other sound recording apparatus, 5%
whether or not incorporating a sound 1 July 2018: 3.75%
reproducing device 1 July 2019: Free
Item 67 Schedule 3 (subheading 8519.89.30)
139. This item repeals subheading 8519.89.30, its description and customs duty rate and
substitutes a new subheading 8519.89.30 with the same description and new staging
category C customs duty rates as outlined below.
8519.89.30 ---Other sound reproducing apparatus, 5%
not incorporating a sound recording 1 July 2018: 3.75%
device 1 July 2019: Free
Item 68 Schedule 3 (subheading 8519.89.90)
140. This item repeals subheading 8519.89.90, its description and customs duty rate and
substitutes a new subheading 8519.89.90 with the same description and new staging
category C customs duty rates as outlined below.
8519.89.90 ---Other 5%
1 July 2018: 3.75%
1 July 2019: Free
Item 69 Schedule 3 (subheading 8523.21.00)
141. This item repeals subheading 8523.21.00, its description and customs duty rate and
substitutes a new subheading 8523.21.00 with the same description and new staging
category C customs duty rates as outlined below.
8523.21.00 --Cards incorporating a magnetic strip 5%
1 July 2018: 3.75%
1 July 2019: Free
Item 70 Schedule 3 (subheading 8525.50.00)
142. This item repeals subheading 8525.50.00, its description and customs duty rate and
substitutes a new subheading 8525.50.00 with the same description and new staging
category C customs duty rates as outlined below. Currently, goods imported under
subheading 8525.50.00 from Canada are granted a customs duty rate of Free. This
arrangement will continue under the new subheading.
Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016 Page 35
8525.50.00 -Transmission apparatus 5%
CA: Free
1 July 2018: 3.75%
CA: Free
1 July 2019: Free
Item 71 Schedule 3 (subheading 8525.80.90)
143. This item repeals subheading 8525.80.90, its description and customs duty rate and
substitutes a new subheading 8525.80.90 with the same description and new staging
category C customs duty rates as outlined below. Currently, goods imported under
subheading 8525.80.90 from Canada are granted a customs duty rate of Free. This
arrangement will continue under the new subheading.
8525.80.90 ---Other 5%
CA: Free
1 July 2018: 3.75%
CA: Free
1 July 2019: Free
Item 72 Schedule 3 (subheading 8526.10.00)
144. This item repeals subheading 8526.10.00, its description and customs duty rate and
substitutes a new subheading 8526.10.00 with the same description and new staging
category C customs duty rates as outlined below. Currently, goods imported under
subheading 8526.10.00 from Canada are granted a customs duty rate of Free. This
arrangement will continue under the new subheading.
8526.10.00 -Radar apparatus 5%
CA: Free
1 July 2018: 3.75%
CA: Free
1 July 2019: Free
Item 73 Schedule 3 (subheading 8526.91.00)
145. This item repeals subheading 8526.91.00, its description and customs duty rate and
substitutes a new subheading 8526.91.00 with the same description and new staging
category C customs duty rates as outlined below. Currently, goods imported under
subheading 8526.91.00 from Canada are granted a customs duty rate of Free. This
arrangement will continue under the new subheading.
Page 36 Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016
8526.91.00 --Radio navigational aid apparatus 5%
CA: Free
1 July 2018: 3.75%
CA: Free
1 July 2019: Free
Item 74 Schedule 3 (subheading 8526.92.00)
146. This item repeals subheading 8526.92.00, its description and customs duty rate and
substitutes a new subheading 8526.92.00 with the same description and new staging
category C customs duty rates as outlined below. Currently, goods imported under
subheading 8526.92.00 from Canada are granted a customs duty rate of Free. This
arrangement will continue under the new subheading.
8526.92.00 --Radio remote control apparatus 5%
CA: Free
1 July 2018: 3.75%
CA: Free
1 July 2019: Free
Item 75 Schedule 3 (subheading 8527.19.00)
147. This item repeals subheading 8527.19.00, its description and customs duty rate and
substitutes a new subheading 8527.19.00 with the same description and new staging
category C customs duty rates as outlined below.
8527.19.00 --Other 5%
1 July 2018: 3.75%
1 July 2019: Free
Item 76 Schedule 3 (subheading 8527.21.00)
148. This item repeals subheading 8527.21.00, its description and customs duty rate and
substitutes with a new structure under 8527.21 as outlined below.
149. New subheading 8527.21.10 has been created to separately identify certain goods
capable of receiving and decoding digital radio data system data. This new
subheading has staging category F customs duty rates. Goods transfer to this
subheading from repealed subheading 8527.21.00.
150. New subheading 8527.21.90 captures all remaining goods of 8527.21 and has a
customs duty rate of 5%. Goods transfer to this subheading from repealed
subheading 8527.21.00.
--Combined with sound recording or
8527.21
reproducing apparatus:
Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016 Page 37
5%
---Capable of receiving and decoding
8527.21.10 1 July 2020: 2.5%
digital radio data system signals
1 July 2021: Free
8527.21.90 ---Other 5%
Item 77 Schedule 3 (subheading 8527.29.00)
151. This item repeals subheading 8527.29.00, its description and customs duty rate and
substitutes a new subheading 8527.29.00 with the same description and new staging
category F customs duty rates as outlined below.
8527.29.00 --Other 5%
1 July 2020: 2.5%
1 July 2021: Free
Item 78 Schedule 3 (subheading 8527.91.00)
152. This item repeals subheading 8527.91.00, its description and customs duty rate and
substitutes a new subheading 8527.91.00 with the same description and new staging
category C customs duty rates as outlined below.
8527.91.00 --Combined with sound recording or 5%
reproducing apparatus 1 July 2018: 3.75%
1 July 2019: Free
Item 79 Schedule 3 (subheading 8527.99.00)
153. This item repeals subheading 8527.99.00, its description and customs duty rate and
substitutes a new subheading 8527.99.00 with the same description and new staging
category C customs duty rates as outlined below.
8527.99.00 --Other 5%
1 July 2018: 3.75%
1 July 2019: Free
Item 80 Schedule 3 (subheading 8528.71.10)
154. This item repeals subheading 8528.71.10, its description and customs duty rate and
substitutes a new subheading 8528.71.10 with the same description and new staging
category C customs duty rates as outlined below.
Page 38 Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016
8528.71.10 ---Colour 5%
1 July 2018: 3.75%
1 July 2019: Free
Item 81 Schedule 3 (subheading 8529.10.30)
155. This item repeals subheading 8529.10.30, its description and customs duty rate and
substitutes a new subheading 8529.10.30 with the same description and new staging
category C customs duty rates as outlined below. Currently, goods imported under
subheading 8529.10.30 from Canada are granted a customs duty rate of Free. This
arrangement will continue under the new subheading.
8529.10.30 ---For goods of 8525 NSA, or 8526 5%
CA: Free
1 July 2018: 3.75%
CA: Free
1 July 2019: Free
Item 82 Schedule 3 (subheading 8529.10.90)
156. This item repeals subheading 8529.10.90, its description and customs duty rate and
substitutes a new subheading 8529.10.90 with the same description and new staging
category C customs duty rates as outlined below.
8529.10.90 ---Other 5%
1 July 2018: 3.75%
1 July 2019: Free
Item 83 Schedule 3 (subheading 8529.90.30)
157. This item repeals subheading 8529.90.30, its description and customs duty rate and
substitutes a new subheading 8529.90.30 with the same description and new staging
category C customs duty rates as outlined below. Currently, goods imported under
subheading 8529.90.30 from Canada are granted a customs duty rate of Free. This
arrangement will continue under the new subheading.
8529.90.30 ---For goods of 8525 NSA, or 8526 5%
CA: Free
1 July 2018: 3.75%
CA: Free
1 July 2019: Free
Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016 Page 39
Item 84 Schedule 3 (subheading 8529.90.90)
158. This item repeals subheading 8529.90.90, its description and customs duty rate and
substitutes a new subheading 8529.90.90 with the same description and new staging
category C customs duty rates as outlined below.
159. This item also inserts a new subheading 8529.90.50 to separately identify certain
organic light emitting diode modules and organic light emitting diode panels. This
new subheading will have a customs duty rate of 5%. Goods will transfer to this
subheading from 8525.90.90.
---Organic light emitting diode modules
8529.90.50 and organic light emitting diode panels
for the apparatus of subheadings
5%
8528.72.00 or 8528.73.00
8529.90.90 ---Other 5%
1 July 2018: 3.75%
1 July 2019: Free
Item 85 Schedule 3 (subheading 8531.90.90)
160. This item repeals subheading 8531.90.90, its description and customs duty rate and
substitutes a new subheading 8531.90.90 with the same description and new staging
category B customs duty rates as outlined below.
8531.90.90 ---Other 5%
DCS: 4%
DCT: 5%
1 July 2018: 2.5%
1 July 2019: Free
Item 86 Schedule 3 (subheading 8536.30.00)
161. This item repeals subheading 8536.30.00, its description and customs duty rate and
substitutes a new subheading 8536.30.00 with the same description and new staging
category C customs duty rates as outlined below. Currently, goods imported under
subheading 8536.30.00 from Canada are granted a customs duty rate of Free. This
arrangement will continue under the new subheading.
8536.30.00 -Other apparatus for protecting 5%
electrical circuits CA: Free
1 July 2018: 3.75%
CA: Free
1 July 2019: Free
Page 40 Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016
Item 87 Schedule 3 (subheading 8536.50.10)
162. This item repeals subheading 8536.50.10, its description and customs duty rate and
substitutes a new subheading 8536.50.10 with the same description and new staging
category G customs duty rates as outlined below. Currently, goods imported under
subheading 8536.50.10 from Canada are granted a customs duty rate of Free. This
arrangement will continue under the new subheading.
8536.50.10 ---Time switches, not being relays 5%
CA: Free
From 1 July 2020: 3.83%
CA: Free
From 1 July 2021: Free
Item 88 Schedule 3 (subheading 8536.50.93)
163. This item repeals subheading 8536.50.93, its description and customs duty rate and
substitutes a new subheading 8536.50.93 with the same description and new staging
category G customs duty rates as outlined below.
164. Currently, goods imported under subheading 8536.50.93 from Canada are granted a
customs duty rate of Free. This arrangement will continue under the new
subheading.
8536.50.93 ----Of a kind used as components in 5%
passenger motor vehicles, NSA CA: Free
From 1 July 2020: 3.83%
CA: Free
From 1 July 2021: Free
Item 89 Schedule 3 (subheading 8536.50.99)
165. This item repeals subheading 8536.50.99, its description and customs duty rate and
substitutes a new subheading 8536.50.99 with the same description and new staging
category G customs duty rates as outlined below.
166. Currently, goods imported under subheading 8536.50.99 from Canada are granted a
customs duty rate of Free. This arrangement will continue under the new
subheading.
8536.50.99 ----Other 5%
CA: Free
From 1 July 2020: 3.83%
CA: Free
From 1 July 2021: Free
Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016 Page 41
Item 90 Schedule 3 (subheading 8536.90.90)
167. This item repeals subheading 8536.90.90, its description and customs duty rate and
substitutes a new subheading 8536.90.90 with the same description and new staging
category F customs duty rates as outlined below.
168. This item inserts new subheading 8536.90.20 to separately identify certain battery
clamps of a kind used for motor vehicles. This subheading will have a customs duty
rate of 5%. Goods will transfer to this new subheading from 8536.90.90.
169. Goods imported under subheadings 8536.90.20 and 8536.90.90 from Canada are
granted a customs duty rate of Free. This arrangement will continue under the new
subheadings.
---Battery clamps of a kind used for
8536.90.20 motor vehicles of heading 8702, 8703,
8704, or 8711
5%
CA: Free
8536.90.90 ---Other 5%
CA: Free
From 1 July 2020: 2.5%
CA: Free
From 1 July 2021: Free
Item 91 Schedule 3 (subheading 8538.10.90)
170. This item repeals subheading 8538.10.90, its description and customs duty rate and
substitutes a new subheading 8538.10.90 with the same description and new staging
category C customs duty rates as outlined below.
171. Currently, goods imported under subheading 8538.10.90 from Canada are granted a
customs duty rate of Free. This arrangement will continue under the new
subheading.
8538.10.90 ---Other 5%
CA: Free
1 July 2018: 3.75%
CA: Free
1 July 2019: Free
Item 92 Schedule 3 (subheading 8539.39.00)
172. This item repeals subheading 8539.39.00, its description and customs duty rate and
substitutes with a new structure under 8539.39. Currently, goods imported under
subheading 8539.39.00 that are eligible for preferential treatment under the DCS
scheme or the DCT scheme are granted customs duty rates of 4% and 5%
respectively. These arrangements will continue under the new structure.
Page 42 Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016
173. New subheading 8539.39.10 has been created to separately identify certain
cold-cathode fluorescent lamps. This new subheading has staging category B
customs duty rates. Goods transfer to this subheading from repealed subheading
8539.90.00.
174. New subheading 8539.39.90 captures all remaining goods of 8539.39 and has a
customs duty rate of 5%. Goods transfer to this subheading from repealed
subheading 8539.90.00.
Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016 Page 43
8539.39 --Other:
8539.39.10 ---Cold-cathode fluorescent lamps 5%
(CCFLs) for backlighting of flat panel DCS: 4%
displays DCT: 5%
1 July 2018: 2.5%
1 July 2019: Free
8539.39.90 ---Other 5%
DCS: 4%
DCT: 5%
Item 93 Schedule 3 (subheading 8543.20.00)
175. This item repeals subheading 8543.20.00, its description and customs duty rate and
substitutes a new subheading 8543.20.00 with the same description and new staging
category C customs duty rates as outlined below.
8543.20.00 -Signal generators 5%
1 July 2018: 3.75%
1 July 2019: Free
Item 94 Schedule 3 (subheading 8543.30.00)
176. This item repeals subheading 8543.30.00, its description and customs duty rate and
substitutes with a new structure under 8543.30 as outlined below.
177. New subheading 8543.30.10 has been created to separately identify certain
machines and apparatus used solely or principally in the manufacture of printed
circuits. This new subheading has staging category C customs duty rates. Goods
transfer to this subheading from repealed subheading 8543.30.00.
178. New subheading 8543.30.90 captures all remaining goods of 8543.30 and has a
customs duty rate of 5%. Goods transfer to this subheading from repealed
subheading 8543.30.00.
Page 44 Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016
8543.30 -Machines and apparatus for
electroplating, electrolysis or
electrophoresis:
8543.30.10 ---Of a kind used solely or principally for 5%
the manufacture of printed circuits 1 July 2018: 3.75%
1 July 2019: Free
8543.30.90 ---Other 5%
Item 95 Schedule 3 (subheading 8543.90.90)
179. This item repeals subheading 8543.90.90, its description and customs duty rate and
substitutes a new subheading 8543.90.90 with the same description and new staging
category C customs duty rates as outlined below.
8543.90.90 ---Other 5%
1 July 2018: 3.75%
1 July 2019: Free
Item 96 Schedule 3 (subheading 9001.90.30)
180. This item repeals subheading 9001.90.30, its description and customs duty rate and
substitutes a new subheading 9001.90.30 with a comparable description and new
staging category A customs duty rates as outlined below. There will be no movement
of goods as a result to the amendments to the description of this subheading.
9001.90.10 ---Goods, as follows:
(a) other than of glass, of a kind used
with motor vehicles; 5%
(b) shaped eyepieces, not powered, for 1 January 2017: 3.75%
goggles and the like; 1 July 2017: 2.5%
(c) other articles of glass, other than 1 July 2018: 1.25%
prisms, mirrors or powered lenses 1 July 2019: Free
Item 97 Schedule 3 (subheading 9010.60.00)
181. This item repeals subheading 9010.60.00, its description and customs duty rate and
substitutes a new subheading 9010.60.00 with the same description and new staging
category C customs duty rates as outlined below.
9010.60.00 -Projection screens 5%
1 July 2018: 3.75%
1 July 2019: Free
Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016 Page 45
Item 98 Schedule 3 (subheading 9010.90.20)
182. This item repeals subheading 9010.90.20, its description and customs duty rate and
substitutes a new subheading 9010.90.20 with the same description and new staging
category B customs duty rates as outlined below.
183. This item also repeals subheading 9010.90.30, its description and customs duty rate
and substitutes a new subheading 9010.90.30 with the same description and new
staging category B customs duty rates as outlined below.
184. Currently, goods imported under subheading 9010.90.30 that are eligible for
preferential treatment under the DCS scheme or the DCT scheme are granted
customs duty rates of 4% and 5% respectively. These arrangements will continue
under the new subheading.
9010.90.20 ---For goods of subheadings 5%
9010.50.20 or 9010.60.00 1 July 2018: 2.5%
1 July 2019: Free
9010.90.30 ---For goods of 9010.50.10 5%
DCS: 4%
DCT: 5%
1 July 2018: 2.5%
1 July 2019: Free
Item 99 Schedule 3 (subheading 9028.30.00)
185. This item repeals subheading 9028.30.00, its description and customs duty rate and
substitutes a new subheading 9028.30.00 with the same description and new staging
category A customs duty rates as outlined below.
9028.30.00 -Electricity meters 5%
1 January 2017: 3.75%
1 July 2017: 2.5%
1 July 2018: 1.25%
1 July 2019: Free
Item 100 Schedule 3 (subheading 9031.10.20)
186. This item repeals subheading 9031.10.20, its description and customs duty rate and
substitutes a new subheading 9031.10.20 with the same description and new staging
category C customs duty rates as outlined below.
9031.10.20 ---Motor vehicle wheel balancers of the 5%
static kind 1 July 2018: 3.75%
1 July 2019: Free
Page 46 Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016
Item 101 Schedule 3 (Chapter 95, Subheading Note 1)
187. This item repeals the reference to subheading 9504.30.00 in Chapter 95,
Subheading Note 1 and substitutes with a reference to subheading 9504.30. This
amendment is consistent with the changes made by item 102.
Item 102 Schedule 3 (subheading 9504.30.00)
188. This item repeals subheading 9504.30.00, its description and customs duty rate and
substitutes with a new structure under 9504.30 as outlined below.
189. New subheading 9504.30.10 has been created to separately identify games of
chance that immediately return a monetary reward, operated by a form of payment
as outlined below. This subheading has a 5% customs duty rate. Goods will transfer
to this subheading from repealed subheading 9504.30.00.
190. New subheading 9504.30.90 captures all remaining goods of 9504.30 and has
staging category C customs duty rates. Goods will transfer to this subheading from
repealed subheading 9504.30.00.
9504.30 -Other games, operated by coins,
banknotes, bank cards, tokens or by
other means of payment, other than
bowling alley equipment:
9504.30.10 ---Games of chance that immediately
return a monetary award 5%
9504.30.90 ---Other 5%
1 July 2018: 3.75%
1 July 2019: Free
Item 103 Schedule 3 (subheading 9504.50)
191. This item repeals the reference to repealed subheading 9504.30.00 in the
description of subheading 9504.50 and substitutes with a reference to new
subheading 9504.30. This amendment is consistent with changes made by item
102.
Item 104 Schedule 3 (subheading 9504.50.90)
192. This item repeals subheading 9504.50.90, its description and customs duty rate and
substitutes a new subheading 9504.50.90 with the same description and new staging
category C customs duty rates as outlined below.
9504.50.90 --Other 5%
1 July 2018: 3.75%
1 July 2019: Free
Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016 Page 47
Item 105 Schedule 3 (subheading 9620.00.31)
193. This item repeals subheading 9620.00.31, its description and customs duty rate and
substitutes a new subheading 9620.00.31 with the same description and new staging
category C customs duty rates as outlined below.
194. Subheading 9620.00.31 is being created as part of the 2017 Harmonized System
changes. Goods will transfer from various subheadings into this new subheading.
Currently, goods imported under these subheadings from Canada are granted a
customs duty rate of Free. This arrangement will continue under the new
subheading.
9620.00.31 ----For goods of 8525 other than for 5%
goods of 8525.60.00 or 8525.80.10; for CA: Free
goods of 8526 1 July 2018: 3.75%
CA: Free
1 July 2019: Free
Item 106 Schedule 3 (subheading 9620.00.33)
195. This item repeals subheading 9620.00.33, its description and customs duty rate and
substitutes a new subheading 9620.00.33 with the same description and new staging
category C customs duty rates as outlined below.
5%
9620.00.33 ----Other 1 July 2018: 3.75%
1 July 2019: Free
Item 107 Schedule 8 (table Item 338)
196. This item repeals table item 338, subheading 8486.40.90 and its customs duty rates
for goods prescribed in regulation and its customs duty rate for all other goods of
8486.40.90. This item substitutes two new table items as outlined below. This is
consistent with the amendments made by item 42.
197. New table item 338 provides for new subheading 8486.40.91. The goods prescribed
in regulation for this subheading will have staging category A customs duty rates to
ensure they are consistent with commitments made to the World Trade Organization.
All remaining goods of subheading 8486.40.91 will have a customs duty rate of Free.
198. New table item 338A provides for new subheading 8486.40.99. The goods
prescribed in regulation for this subheading will have staging category C customs
duty rates to ensure they are consistent with commitments made to the World Trade
Organization. All remaining goods of subheading 8486.40.99 will have a customs
duty rate of Free.
Page 48 Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016
338 8486.40.91 Prescribed goods 5%
1 January 2017: 3.75%
1 July 2017: 2.5%
1 July 2018: 1.25%
1 July 2019: Free
338A 8486.40.99 Prescribed goods 5%
1 July 2018: 3.75%
1 July 2019: Free
Item 108 Schedule 8 (table item 339)
199. This item repeals table item 339 of Schedule 8, which provides for Schedule 3
subheading 8525.80.90 and its customs duty rate for goods prescribed by regulation
and its customs duty rate for all other goods of 8525.80.90. This item substitutes
with a table item 339 for subheading 8525.80.90 with staging category C customs
duty rates for goods as prescribed by regulation to ensure they are consistent with
commitments made to the World Trade Organization. All remaining goods of
subheading 8525.80.90 will have a customs duty rate of Free. This is consistent with
the amendments made by item 71.
339 8525.80.90 Prescribed goods 5%
1 July 2018: 3.75%
1 July 2019: Free
Item 109 Schedule 8 (table item 340)
200. This item repeals table item 340 of Schedule 8, which provides for Schedule 3
subheading 8527.99.00 and its customs duty rates. This item substitutes with a new
table item 340 for subheading 8527.99.00 with staging category C customs duty
rates to ensure they are consistent with commitments made to the World Trade
Organization. This is consistent with the amendments made by item 79.
5%
340 8527.99.00 1 July 2018: 3.75%
1 July 2019: Free
Item 110 Schedule 10 (table item 554)
201. This item repeals table item 554 of Schedule 10, which provides for Schedule 3
subheading 8419.50.10 and its customs duty rates. This item substitutes with a new
table item 554 for subheading 8419.50.30 with customs duty rates as outlined below.
Goods will transfer into this new subheading from Schedule 3 subheading
8419.50.10. This is consistent with amendments made by item 16.
554 8419.50.30
1%
Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016 Page 49
From 1 January 2018: Free
Item 111 Schedule 10 (after table item 557)
202. This item inserts new table item 557A into Schedule 10 to provide for new
Schedule 3 subheading 8424.90.10 and will have consistent customs duty rates as
outlined below. Goods will transfer into this new subheading from Schedule 3
subheading 8424.90.90. This is consistent with amendments made by item 27.
557A 8424.90.10 1%
From 1 January 2018: Free
Item 112 Schedule 11 (after table item 165)
203. This item inserts new table item 165A into Schedule 11 to provide for new
Schedule 3 subheading 3907.99.20 and will have customs duty rates as outlined
below. This is consistent with the amendments made by item 8.
165A 3907.99.20 2%
From 1 April 2017: 1%
From 1 April 2018: Free
Item 113 Schedule 11 (table item 561)
204. This item repeals table item 561 of Schedule 11, which provides for Schedule 3
subheading 8419.50.10 and its customs duty rates and replaces it with new table
item 561 which provides for Schedule 3 subheading 8419.50.30. The customs duty
rates for this new table item are outlined below. This amendment reflects the change
to the structure of 8419.50 in Schedule 3. This is consistent with the amendment
made by item 16.
561 8419.50.30 2%
From 1 April 2017: 1%
From 1 April 2018: Free
Item 114 Schedule 11 (after table item 564)
205. This item inserts new table item 564A into Schedule 11 to provide for new
Schedule 3 subheading 8424.90.10 and will have customs duty rates as outlined
below. This is consistent with the amendments made by item 27.
564A 8424.90.10 2%
From 1 April 2017: 1%
From 1 April 2018: Free
Page 50 Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016
Item 115 Application provision
206. This item provides for application provision. The amendments made by items 1 to
114 of Schedule 1 of this Bill will apply for goods imported into Australia on or after 1
January 2017 and to good imported into Australia before 1 January 2017, where the
time for working out the rate of import duty on the goods had not occurred before 1
January 2017.
SCHEDULE 2 - MAIN AMENDMENTS
Customs Tariff Act 1995
Introductory comments
207. The amendments in Schedule 2 to this Bill are to remove extraneous information and
make minor corrections to subheadings from Schedule 3 of the Customs Tariff Act.
For example, to remove obsolete rates for subheadings that were previously
incrementally reduced. The Customs Tariff Act is a very large document, removing
extraneous information will improve its usability.
Items 1 to 813
208. Repeal various subheadings, their descriptions and customs duty rates and
substitute with the same subheading and description but only the current duty rate
and preference scheme rates that apply to that subheadings.
209. These amendments will commence 28 days after this Bill receives the Royal Assent.
Customs Tariff Amendment (Expanded Information Technology Agreement Implementation) Bill 2016 Page 51