Bob Debus (Macquarie, Australian Labor Party, Minister for Home Affairs) Share this | Link to this | Hansard source

I move:

That this bill be now read a second time.

The Customs Tariff Amendment (Tobacco Content) Bill 2008 contains a minor amendment to the Customs Tariff Act 1995.

The bill will insert a definition of ‘tobacco content’ into the Customs Tariff Act. While ‘tobacco content’ is referred to in the act, there is no definition of what it actually means. The amendment will specify that the existing references to ‘tobacco content’ include anything added to the tobacco leaf during manufacture or processing.

The amendment confirms that the customs duty payable on tobacco and tobacco products is based on the total weight of the goods.

The measure reflects what has been the practice of the Australian Customs Service and industry since the introduction of the term in 1999. However, the current lack of certainty about the definition does pose a potential risk to revenue.

The introduction of this definition into the Customs Tariff Act will protect revenue by confirming and maintaining present practice with regard to imported tobacco products.

The term ‘tobacco content’ was first introduced into the Customs Tariff Act on 1 November 1999. As a result, the measure contained in this bill will apply from that date.

Debate (on motion by Mr Farmer) adjourned.