SOURCE: ABF
Customs Tariff Amendment (Incorporation of Proposals and Other Measures) Act 2021
The Customs Tariff Amendment (Incorporation of Proposals and Other Measures) Act 2021 (the Amendment Act) received the Royal Assent on 1 March 2021. The amendments to the Customs Tariff Act 1995 (the Customs Tariff Act) made by the Amendment Act commence on two dates, as shown below.
Retrospective commencement – 1 February 2020
Part 1 of the Amendment Act incorporates Customs Tariff Proposal (No. 1) 2020 and Customs Tariff Proposal (No. 2) 2020. This measure commences retroactively on 1 February 2020, reflecting the commencement of concessional Item 57 to Schedule 4 of the Customs Tariff Act. From 1 February 2020, Item 57, and then Item 57A, provided concessional treatment for prescribed hygiene and medical supplies to respond to the COVID-19 pandemic.
Importers should be aware that the commencement of this measure does not change the existing administrative requirements for importing goods under the relevant concessional items. Importers must continue to enter the relevant Schedule 4 Item number, Instrument number and the Treatment Code as outlined in ACN 2020/20, ACN 2020/30 and ACN 2020/53. … READ MORE