Jason Wood (La Trobe, Liberal Party, Assistant Minister for Customs, Community Safety and Multicultural Affairs) Share this | Link to this | Hansard source

I move:

That this bill be now read a second time.

The Customs Amendment (2022 Harmonized System Changes) Bill 2021 will amend the Customs Act 1901 to make consequential amendments resulting from the sixth review of the Harmonized Commodity Description and Coding System, otherwise known as the Harmonized System.

The bill will amend the definition of 'tobacco products' in the Customs Act 1901 to include goods classified to a new tariff subheading for products, such as e-cigarettes, that has been developed in the review of the Harmonized System. This amendment will ensure that goods classified to the new tariff subheading that contain tobacco will continue to be treated as tobacco products under the Customs Act. This will ensure that such goods remain subject to the same treatment as other imported products that contain tobacco.

The amendments made by this bill are consequential to the amendments that will be made to the Customs Tariff Act 1995 by the Customs Tariff Amendment (2022 Harmonized System Changes) Bill 2021.

Debate adjourned.