SUMMARY OF ALTERATIONS

CUSTOMS TARIFF PROPOSAL (No. 2) 2022

Reasons for changes: To make concessional item 57 of Schedule 4 permanent and expand the application of the concession to additional goods

Date of effect: 1 April 2022 and 1 July 2022

Alterations to the Customs Tariff Act 1995

Temporary concessional item 57 of Schedule 4 of the Customs Tariff Act 1995 (Customs Tariff Act) applied to certain medical and hygiene goods capable of combating the novel coronavirus that causes COVID-19, as prescribed by by-law, from 1 February 2020 to 30 June 2022.

The alterations proposed in Schedule 1, which operate starting from 1 April 2022, remove the end date of the concessional item, enabling its continued operation. This amendment supports the continued supply of medical and hygiene goods.

The alterations proposed in Schedule 2, which operate starting from 1 July 2022, repeal and replace the description of the concessional item to expand its scope to provide for medical and hygiene goods, ingredients to be used in the manufacture of goods of Chapter 30 of Schedule 3 to the Customs Tariff Act, such as medicaments and vaccines, and primary receptacles to be used for containing goods of Chapter 30.

The goods that are eligible for a ‘Free’ rate of customs duty under the concessional item are prescribed in By-law No. 2200082, By-law No. 2200083 and By-law No. 2200084. The goods prescribed in these by-laws are:

· Certain medical and hygiene goods that are capable of use in combatting pathogens or viruses that are transmitted through droplets or airborne spread

· Active ingredients to be used in the manufacture of medicaments, vaccines and other goods which if imported would be classified to Chapter 30 of Schedule 3 of the Customs Tariff Act, that are to be used in the treatment, prevention or to limit the severity of COVID-19

· Primary receptacles to be used for containing medicaments, vaccines or goods, which if imported would be classified to Chapter 30 of Schedule 3 of the Customs Tariff Act 1995 and would be used in the treatment, prevention or to limit the severity of COVID-19

The ‘Free’ rate of customs duty for these expanded set of goods applies starting on 1 July 2022.