DEPARTMENT OF IMMIGRATION AND BORDER PROTECTION NOTICE No.2016/39 Customs Tariff Changes for 1 January 2017 Department of Immigration and Border Protection Notice No. 2016/34 provided advice on amendments contained in the Customs Tariff Amendment (2017 Harmonized System Changes) Act 2016 (HS 2017). The changes in this amending Act will take effect on 1 January 2017. This Notice provides further advice on changes to Tariff Concession Orders (TCOs), Tariff Precedents and Tariff Advices (TAs) resulting from HS 2017 changes. Tariff Concession Orders The Department has completed a review of TCOs affected by the HS 2017 changes. Attachment A provides a concordance of TCOs to be revoked and replaced with one or more new TCOs under the appropriate HS 2017 tariff classifications, with effect from 1 January 2017. A special Tariff Concessions Gazette will also be issued on 10 January 2017 to advise of the revocation of the HS 2017 affected TCOs. Further, it will also advise on the consequent replacement TCOs. Tariff Precedents The Department has reviewed existing Tariff Precedents and identified ten precedents affected by HS 2017. After 1 January 2017, these precedents will be voided or altered and further advice will be provided at that time. Tariff Advices In the course of December 2016, the Department will void approximately 400 Tariff Advices affected by the HS 2017 changes. A list of the tariff classifications for which TAs will be voided is at Attachment B. The Department has notified individual importers by mail regarding TAs to be voided. Importers who wish to seek a new TA to replace a voided one will need to submit a new TA application through the Department’s TAPIN system on or after 1 January 2017. TAPIN will reject TA applications submitted before 1 January 2017, which refer to new tariff classifications operative from that date. Importers should consult the new Tariff Precedents before applying for new TAs. A list of the tariff classifications for which TAs will be voided is at Attachment B.
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DEPARTMENT OF IMMIGRATION AND BORDER ......DEPARTMENT OF IMMIGRATION AND BORDER PROTECTION NOTICE No.2016/39 Customs Tariff Changes for 1 January 2017 Department of Immigration and
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DEPARTMENT OF IMMIGRATION AND BORDER PROTECTION NOTICE
No.2016/39
Customs Tariff Changes for 1 January 2017
Department of Immigration and Border Protection Notice No. 2016/34 provided advice on amendments contained in the Customs Tariff Amendment (2017 Harmonized System Changes) Act 2016 (HS 2017). The changes in this amending Act will take effect on 1 January 2017. This Notice provides further advice on changes to Tariff Concession Orders (TCOs), Tariff Precedents and Tariff Advices (TAs) resulting from HS 2017 changes. Tariff Concession Orders The Department has completed a review of TCOs affected by the HS 2017 changes. Attachment A provides a concordance of TCOs to be revoked and replaced with one or more new TCOs under the appropriate HS 2017 tariff classifications, with effect from 1 January 2017. A special Tariff Concessions Gazette will also be issued on 10 January 2017 to advise of the revocation of the HS 2017 affected TCOs. Further, it will also advise on the consequent replacement TCOs. Tariff Precedents The Department has reviewed existing Tariff Precedents and identified ten precedents affected by HS 2017. After 1 January 2017, these precedents will be voided or altered and further advice will be provided at that time. Tariff Advices In the course of December 2016, the Department will void approximately 400 Tariff Advices affected by the HS 2017 changes. A list of the tariff classifications for which TAs will be voided is at Attachment B. The Department has notified individual importers by mail regarding TAs to be voided. Importers who wish to seek a new TA to replace a voided one will need to submit a new TA application through the Department’s TAPIN system on or after 1 January 2017. TAPIN will reject TA applications submitted before 1 January 2017, which refer to new tariff classifications operative from that date. Importers should consult the new Tariff Precedents before applying for new TAs. A list of the tariff classifications for which TAs will be voided is at Attachment B.
Customs and Customs Tariff Regulation Amendments Customs Tariff Regulations 2004 and the Customs Regulation 2015 have been amended to implement HS 2017. These amendments are technical in nature and do not involve a policy change. The amended Regulations have been approved by the Federal Executive Council and will be operative from 1 January 2017. The Regulation amendments may be viewed at: https://www.legislation.gov.au/Details/F2016L01932 and https://www.legislation.gov.au/Details/F2016L01936 By-Laws Amendments The changes under the HS 2017 Act affect the tariff headings and subheadings to which existing by-laws Nos. 1300584 and 1003874 apply. These by-laws relate to Items 38 and 48 respectively, in Schedule 4 to the Customs Tariff Act 1995. New by-laws Nos. 1600380 and 1600381 will be created to replace existing by-laws Nos. 1300584 and 1003874. The new by-laws incorporate related changes to the tariff headings and subheadings under the HS 2017 Act, but are otherwise unchanged. These new by-laws will be available in January 2017. In the meantime, the current by-laws will remain in place. Import declarations – transitioning to HS 2017 Once the TA voiding process commences in December 2016, importers should take care when quoting TAs on import declarations. The Integrated Cargo System (ICS) will reject an import declaration that quotes a voided TA in the TA field of a tariff line. Importers who need to rely on a TA after it has been voided as part of the HS 2017 process should quote that TA in the goods description field of the relevant tariff line, rather than in the TA field, until 31 December 2016. From 1 January 2017, importers will not be able to rely on TAs voided as part of the HS 2017 process, and should not quote those TAs on import declarations made on and from that date. Importers should also take care when quoting tariff classifications and TCOs on import declarations made on and from 1 January 2017, as the ICS will not accept those declarations if repealed tariff classifications or TCOs revoked as a result of the HS 2017 changes, are quoted. For cargo on the water, cargo arriving at or before 23:59 on 31 December 2016 should be entered according to the 2012 Harmonized System of Classification, while cargo arriving after that time should be entered as per HS 2017. Other tariff, duty rate and statistical code changes for 1 January 2017 Expanded Information Technology Agreement (EITA) The Department will shortly issue a similar Notice regarding the EITA, which also comes into effect on 1 January 2017.
Reduction of duty rates under free trade agreements Schedules 8, 10 and 12 of the Customs Tariff Act 1995 specify incremental phasing rates of duty for certain ASEAN-New Zealand, Korean and Chinese originating goods. New phasing rates apply to specified goods in these Schedules entered for home consumption from 1 January 2017. The Integrated Cargo System will apply these rates automatically from 1 January 2017. Statistical code changes There are a large number of statistical code changes that will take effect on 1 January 2017, including those for HS 2017, the EITA and other miscellaneous amendments. The correspondence table for these statistical code amendments can be found at: https://www.border.gov.au/Customsnotices/Documents/january-2017-import-statistical-code-concordance.xls
The Australian Bureau of Statistics (ABS) will publish an update to Appendices 6.1 and 6.2 of International Merchandise Trade, Australia: Concepts, Sources and Methods, 2015 (cat. no. 5489.0) on 20 December 2016. For exports and imports, these appendices contain the full list of all historical codes and will include: start dates; end dates; concordances for codes that are closing on 31st December and opening on 1st January; concordances with Standard International Trade Classification (SITC); and free-standing descriptors. Changes to the Australian Harmonized Export Commodity Classification (AHECC) effective 1 January 2017 Periodically, the ABS also updates the Australian Harmonized Export Commodity Classification (AHECC). Those changes can result from requests from users or exporters, revised Government reporting requirements or improvements to the overall quality of the classification. The 2017 version of the AHECC incorporates changes resulting from the fifth review of the Harmonized System, and an ABS-initiated review of statistical codes. These changes have been incorporated in the 2017 version of the AHECC which will take effect on 1 January 2017. The 2017 version of the AHECC is available on the ABS website (cat. no. 1233.0) at http://www.abs.gov.au/ausstats/[email protected]/mf/1233.0 .
Inquiries In the first instance, those seeking information on the HS 2017 changes and their consequential amendments should refer to the dedicated HS 2017 page at https://www.border.gov.au/Busi/Tari/harmonized-system-2017 . The HS 2017 page contains links to all available information relevant to the proposed changes. If you require any further information about the proposed changes to the Customs Tariff or the statistical codes, please direct any inquiries to the following contacts: Assistant Director - Legislation Trade Policy Trade and Customs Branch Department of Immigration and Border Protection email: [email protected] For inquiries concerning changes to the AHECC or Customs Tariff statistical codes, please contact: Contact Officer Metadata, Infrastructure, Dissemination and Client Liaison Section International Trade in Goods and Services Branch Australian Bureau of Statistics (02) 6252 5409 or send an email to: [email protected] (Signed) Jane McClintock Acting Assistant Secretary Trade and Customs Branch 20 December 2016
Attachment B Note: Where the TA Status column is blank it indicates that some, but not all, TAs from this classification will be voided. Present Pre- January
0304.93.00 2204.29.20 0304.94.00 2204.29.30 0304.95.00 2204.29.90 0304.99.00 2707.50.00 0305.20.00 2811.19.00 0305.31.00 2812.10.00 All TAs void 0305.39.00 2848.00.00 All TAs void 0305.44.00 2853.00.00 0305.49.00 2903.89.00 0305.59.00 2903.99.00 0305.64.00 2904.90.00 All TAs void 0305.69.00 2910.90.00 0306.21.00 All TAs void 2914.69.00 0306.22.00 All TAs void 2914.70.00 All TAs void 0306.24.00 All TAs void 2918.19.00 0306.25.00 All TAs void 2920.90.00 0306.26.00 All TAs void 2921.19.00 0306.27.00 All TAs void 2921.30.00 0306.29.00 All TAs void 2921.49.00 0307.19.00 2921.59.00 0307.29.00 2922.13.00 All TAs void 0307.39.00 2922.14.00 0307.41.00 All TAs void 2922.19.00 All TAs void 0307.49.00 2922.29.00 0307.59.00 2922.39.00 0307.79.00 2922.49.00 0307.81.00 2922.50.00 0307.89.00 All TAs void 2923.90.00 0307.91.00 2924.29.00 0307.99.00 2924.29.00 0308.19.00 2929.90.00 0308.29.00 2930.50.00 All TAs void 0805.20.00 All TAs void 2930.90.00 1211.20.00 All TAs void 2931.90.10 1211.30.00 2931.90.90 1211.40.00 2932.19.00 1211.90.00 All TAs void 2932.99.00 1302.19.90 2933.19.00 1404.90.00 2933.29.00 1604.19.00 2933.31.00 1605.54.00 2933.39.00 1605.59.00 2933.49.00 1901.10.00 2933.59.00 2008.99.00 2933.69.00 2202.90.00 All TAs void 2933.79.00 2204.29.10 2933.99.00
Attachment B cont. Present Pre- January
2017 TA Status Present Pre- January
2017 TA Status
2934.10.00 3926.90.90 2934.20.00 4011.61.00 All TAs void 2934.30.00 4011.62.00 All TAs void 2934.99.00 4011.63.00 All TAs void 2935.00.00 All TAs void 4011.69.00 All TAs void 2939.91.00 All TAs void 4011.92.00 All TAs void 2939.99.00 All TAs void 4011.93.00 All TAs void 3002.10.10 All TAs void 4011.94.00 All TAs void 3002.10.90 All TAs void 4011.99.00 All TAs void 3003.20.00 4202.22.00 3003.31.00 4401.10.00 All TAs void 3003.39.00 4401.39.00 3003.40.00 All TAs void 4403.10.00 All TAs void 3003.90.00 4403.20.00 All TAs void 3004.20.00 4403.49.00 3004.31.00 4403.92.00 All TAs void 3004.32.00 4403.99.00 3004.39.00 4406.10.00 All TAs void 3004.40.00 All TAs void 4406.90.00 All TAs void 3004.50.00 4407.10.10 All TAs void 3004.90.00 4407.10.91 All TAs void 3103.10.00 All TAs void 4407.10.99 All TAs void 3705.10.00 All TAs void 4407.29.10 3705.90.20 All TAs void 4407.29.99 All TAs void 3705.90.90 All TAs void 4407.99.10 3808.50.10 All TAs void 4407.99.99 3808.50.90 All TAs void 4408.10.13 3808.91.10 4408.39.12 3808.91.90 4408.39.13 3808.92.00 4408.90.13 3808.93.00 4408.90.90 3808.94.00 4409.29.00 3808.99.00 4412.10.21 3812.30.00 All TAs void 4412.10.30 3824.81.00 4412.31.00 3824.82.00 4412.32.00 All TAs void 3824.83.00 4412.39.00 3824.90.10 All TAs void 4418.71.00 All TAs void 3824.90.40 All TAs void 4418.72.10 All TAs void 3824.90.50 All TAs void 4418.72.90 All TAs void 3824.90.60 All TAs void 4418.79.10 3824.90.90 All TAs void 4418.79.90 3901.90.00 4418.90.00 All TAs void 3907.60.00 All TAs void 4419.00.00 All TAs void 3909.30.00 All TAs void 4421.90.00 All TAs void 3913.90.00 4801.00.10 All TAs void
Attachment B cont. Present Pre- January
2017 TA Status Present Pre- January
2017 TA Status
4801.00.20 All TAs void 8424.81.00 All TAs void 4801.00.31 All TAs void 8431.39.00 4801.00.39 All TAs void 8432.30.00 All TAs void 4802.61.30 8432.40.00 All TAs void 4802.61.41 8456.10.00 All TAs void 4802.61.42 8456.90.10 All TAs void 4802.61.43 8456.90.90 All TAs void 4802.61.49 8459.40.00 All TAs void 4802.62.10 8460.11.00 All TAs void 4802.62.30 8460.19.00 4802.62.41 8460.21.00 All TAs void 4802.62.42 8460.29.00 4802.62.43 8460.90.00 4802.62.49 8465.91.00 4802.69.30 8465.92.00 4802.69.41 8465.93.00 4802.69.42 8465.94.00 4802.69.43 8465.95.00 4802.69.49 8465.96.00 5402.20.00 8465.99.00 5402.59.00 8466.30.00 5402.69.00 8469.00.00 5502.00.00 All TAs void 8472.90.90 5506.90.00 8473.10.00 All TAs void 5608.19.90 8473.30.00 5608.90.90 8473.40.00 5704.90.10 8473.50.00 5704.90.90 8487.90.00 6005.31.00 All TAs void 8522.90.00 6005.32.00 All TAs void 8528.41.00 All TAs void 6005.33.00 All TAs void 8528.49.00 6005.34.00 All TAs void 8528.51.00 All TAs void 6304.91.00 8528.59.00 6815.10.00 8528.61.00 All TAs void 6907.10.00 All TAs void 8528.69.00 6907.90.00 All TAs void 8529.90.20 6908.10.00 All TAs void 8529.90.30 6908.90.00 All TAs void 8529.90.40 7326.90.90 8529.90.90 7419.91.00 8531.20.00 7419.99.00 8541.10.00 7508.90.00 8541.40.00 7616.99.00 8542.31.00 8007.00.00 8542.32.00 8413.30.10 8542.33.00 8415.10.00 8542.39.00
Attachment B cont. Present Pre- January
2017 TA Status Present Pre- January
2017 TA Status
8543.70.00 8703.90.19 8701.10.00 8703.90.20 8701.90.11 All TAs void 8703.90.90 8701.90.19 All TAs void 8708.29.30 8701.90.20 All TAs void 8708.30.11 8701.90.90 All TAs void 8708.30.91 8702.10.10 8708.30.92 8702.10.90 8708.40.41 8702.90.10 8708.40.51 8702.90.90 8708.50.41 8703.21.11 8708.50.51 8703.21.19 8708.50.61 8703.21.20 8708.70.30 8703.21.90 8708.80.41 8703.22.11 8708.80.91 8703.22.19 8708.91.31 8703.22.20 8708.91.32 8703.22.90 8708.91.41 8703.23.11 8708.92.42 8703.23.19 8708.92.51 8703.23.20 8708.93.20 8703.23.90 8708.94.41 8703.24.11 8708.94.51 8703.24.19 8708.95.10 8703.24.20 8708.99.20 8703.24.90 8711.90.00 8703.31.11 9005.90.00 8703.31.19 9006.10.10 All TAs void 8703.31.20 9006.10.90 All TAs void 8703.31.90 9006.59.00 All TAs void 8703.32.11 9006.91.00 8703.32.19 9007.91.00 8703.32.20 9015.90.00 8703.32.90 9033.00.00 8703.33.11 9209.99.00 8703.33.19 9401.51.00 All TAs void 8703.33.20 9403.81.00 All TAs void 8703.33.90 9406.00.00 All TAs void 8703.90.11 9508.10.00