Summary
Introduced with the Customs Tariff Amendment (Incorporation of Proposals) Bill 2021 to implement changes resulting from the sixth review of the Harmonized Commodity Description and Coding, the bill amends the
Customs Act 1901
to amend the definition of 'tobacco products' to include a reference to a new tariff subheading that applies to tobacco products designed for inhalation without combustion, commonly known as e-cigarettes.