Harmonized System 2017 customs tariff changes

The Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016 proposes amendments to the Customs Tariff Act 1995 (the Tariff Act) to implement the fifth review of the International Convention on the Harmonized Commodity Description and Coding System (HS).  This Bill makes approximately 950 changes to the Tariff Act by creating, amending and clarifying tariff classifications. The most significant of the changes will:

  • Reflect advances in technology – for example, by creating new classifications to separately identify hybrid and electric motor vehicles, and light-emitting diodes.
  • Further enhance monitoring of trade in certain fish and tropical woods by the United Nations Food and Agriculture Organization (FAO), to support food security objectives and management of endangered species.
  • Facilitate data collection and comparison as well as monitoring of certain goods in support of international conventions such as the Rotterdam Convention on the Prior Informed Consent Procedure for Certain Hazardous Chemicals and the Stockholm Convention on Persistent Organic Pollutants. Australia is a signatory to both of these conventions.

The Customs Amendment (2017 Harmonized System Changes) Bill 2016 has made amendments to the Customs Act 1901 (the Customs Act) in parallel with the changes to the Customs Tariff Act. The Bill also makes a minor amendment to the Customs Act in relation to biofuels imported under the China Australia Free Trade Agreement (ChAFTA). The Energy Grants and Other Legislation Amendment (Ethanol and Biodiesel) Act 2015 previously amended the Customs Act, among other Acts, to alter the duty treatment for biofuel imports. Its scope, however, did not include the importation of biofuels under ChAFTA, as it pre-dated ChAFTA.

Tariff Precedents updated

An update of Tariff Precedents was released on 2 February 2017. The new information can be found on Tariff Public Advice Products webpage.

DIBP notices

The following notice provides further information about Harmonized System Changes 2017:

Legislation

The following links are provided to the Harmonized System 2017 Bills and their associated Explanatory Memorandums. You can track the status of the legislation through the Parliament of Australia website.

Customs Act 1901

Customs Tariff Act 1995

Customs Amendment (2017 Harmonized

System Changes) Bill 2016

Customs Tariff Amendment (2017 Harmonized System Changes) Bill 2016

Explanatory Memorandum

Explanatory Memorandum

Regulations

The following links are provided to the Harmonized System 2017.

Customs Act 1901

Customs Tariff Act 1995

Customs Amendment (2017 Harmonized System Changes) Regulation 2016

Customs Tariff Amendment (2017 Harmonized System Changes) Regulation 2016

 

Concordances and related documents

Contact us

For more information on changes to the Customs Tariff Act and/or Regulations, and the Customs Act and/or Regulations, email Assistant Director - Legislation at trade.policy@border.gov.au.