Anne Ruston (SA, Liberal Party, Minister for Families and Social Services) Share this | Hansard source

The Customs Tariff Amendment (2022 Harmonized System Changes) Bill 2021 and the Customs Amendment (2022 Harmonized System Changes) Bill 2021 will amend the Customs Tariff Act 1995 and the Customs Act 1901, respectively. Together these two bills will implement the changes agreed to in the sixth review of the Harmonized Commodity Description and Coding System. The measures in the tariff amendment bill will ensure that Australia's customs tariffs, which are based on the harmonised system, reflect the changing patterns of international trade, the emergence of new technologies and the international will to regulate certain goods of concern.

The World Customs Organization developed the harmonised system to strengthen and support trade between countries with different trade regulatory arrangements. Australia is one of more than 200 countries and economies that use the harmonised system. The harmonised system is of critical importance to Australian traders and industry. Ensuring that Australia's tariffs are consistent with the international harmonised system used by our trading partners is an important part of the government's support for our importers and exporters.

The customs amendment bill is 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. One of the amendments made by the tariff amendment bill creates a new tariff subheading for products such as e-cigarettes. Consequentially, the definition of tobacco products in the Customs Act 1901 needs to be amended to ensure that e-cigarettes remain subject to the same treatment as other imported products that contain tobacco. The customs amendment bill will amend this definition.

I thank senators for their contributions to the debate. I commend both the Customs Tariff Amendment (2022 Harmonized System Changes) Bill 2021 and the Customs Amendment (2022 Harmonized System Changes) Bill 2021 to the Senate.

Question agreed to.

Bills read a second time.