Commonwealth Numbered Acts Commonwealth Numbered Acts
1 Subsection 19(1) (after table item dealing with Customs subheading 2205.90.90)
Insert:
|
2206.00.13 |
2 |
|
2206.00.14 |
3.2 |
|
2206.00.21 |
2 |
|
2206.00.22 |
3.2 |
|
2206.00.23 |
2 |
|
2206.00.24 |
3.2 |
2 Schedule 3 (Chapter 22, Additional Note 4)
Repeal the Additional Note, substitute:
4.‑ For the purposes of this Chapter, "grape wine product" is a grape wine‑based beverage that:
(a) has not had added to it, at any time, the flavour of any alcoholic beverage (other than wine) (whether the flavour is natural or artificial); and
(b) if the beverage has had added to it ethyl alcohol used in preparing vegetable extracts, as mentioned in subparagraph (b)(ii) of Additional Note 4B--complies with the following requirements:
(i) the ethyl alcohol must only be used to extract flavours from vegetable matter;
(ii) the ethyl alcohol must be essential to the extraction process;
(iii) the ethyl alcohol must not add more than one percentage point to the alcoholic strength by volume of the beverage.
4A.‑ For the purposes of paragraph (a) of Additional Note 4, "wine" means:
(a) grape wine, as defined in Additional Note 3; or
(b) cider or perry, as defined in Additional Note 5; or
(c) fruit or vegetable wine, as defined in Additional Note 6; or
(d) mead, as defined in Additional Note 7; or
(e) sake, as defined in Additional Note 8.
4B.‑ For the purposes of this Chapter, "grape wine‑based beverage" is a beverage that:
(a) is not grape wine, but contains at least 700 ml of grape wine per litre; and
(b) has not had added to it, at any time, any ethyl alcohol from any other source, except:
(i) grape spirit; or
(ii) alcohol used in preparing vegetable extracts (including spices, herbs and grasses); and
(c) has an alcoholic strength by volume of at least 8% vol but not exceeding 22% vol.
3 Schedule 3 (after heading 2206)
Insert:
|
2206.00.1 |
‑‑‑Grape wine‑based beverages: (a) that are goods of neither 2205 nor 2206.00.2; and (b) that include a flavour mentioned in paragraph (a) of Additional Note 4 to this Chapter: |
|
|
2206.00.13 |
‑‑‑‑Having an alcoholic strength by volume not exceeding 10% vol |
$69.16/L |
|
2206.00.14 |
‑‑‑‑Having an alcoholic strength by volume exceeding 10% vol |
$69.16/L |
|
2206.00.2 |
‑‑‑Grape wine‑based beverages: (a) that are not goods of 2205; and (b) to which subparagraph (b)(ii) of Additional Note 4B to this Chapter applies; and (c) that do not comply with the requirements set out in paragraph (b) of Additional Note 4 to this Chapter: |
|
|
2206.00.21 |
‑‑‑‑Containing goods which, if imported separately, would be classified in 2207, having an alcoholic strength by volume not exceeding 10% vol |
5%, and $69.16/L of alcohol |
|
2206.00.22 |
‑‑‑‑Containing goods which, if imported separately, would be classified in 2207, having an alcoholic strength by volume exceeding 10% vol |
5%, and $69.16/L of alcohol |
|
2206.00.23 |
‑‑‑‑Containing goods which, if imported separately, would be classified in 2208, having an alcoholic strength by volume not exceeding 10% vol |
5%, and $69.16/L of alcohol |
|
2206.00.24 |
‑‑‑‑Containing goods which, if imported separately, would be classified in 2208, having an alcoholic strength by volume exceeding 10% vol |
5%, and $69.16/L of alcohol |
4 Schedule 5 (after table item 20)
Insert:
|
20A |
2206.00.13 |
$69.16/L of alcohol |
|
20B |
2206.00.14 |
$69.16/L of alcohol |
|
20C |
2206.00.21 |
$69.16/L of alcohol |
|
20D |
2206.00.22 |
$69.16/L of alcohol |
|
20E |
2206.00.23 |
$69.16/L of alcohol |
|
20F |
2206.00.24 |
$69.16/L of alcohol |
5 Schedule 6 (after table item 23)
Insert:
|
23A |
2206.00.13 |
$69.16/L of alcohol |
|
23B |
2206.00.14 |
$69.16/L of alcohol |
|
23C |
2206.00.21 |
$69.16/L of alcohol |
|
23D |
2206.00.22 |
$69.16/L of alcohol |
|
23E |
2206.00.23 |
$69.16/L of alcohol |
|
23F |
2206.00.24 |
$69.16/L of alcohol |
6 Schedule 7 (after table item 22)
Insert:
|
22A |
2206.00.13 |
$69.16/L of alcohol |
|
22B |
2206.00.14 |
$69.16/L of alcohol |
|
22C |
2206.00.21 |
$69.16/L of alcohol |
|
22D |
2206.00.22 |
$69.16/L of alcohol |
|
22E |
2206.00.23 |
$69.16/L of alcohol |
|
22F |
2206.00.24 |
$69.16/L of alcohol |
7 Application
The amendments of the Customs Tariff Act 1995 made by this Schedule apply in relation to:
(a) goods imported into Australia on or after the commencement of this Schedule; or
(b) goods imported into Australia before the commencement of this Schedule, where the time for working out the rate of import duty on the goods had not occurred before that commencement.
[ Minister's second reading speech made in--
House of Representatives on 22 June 2009
Senate on 23 June 2009 ]
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(122/09) |