Customs Tariff Amendment (Incorporation of Proposals) Bill (No. 2) 2023

Current status

This bill became law on Apr 8th, 2024.

Policy area

Budget, tax & economy

What does this bill do?

Imports for European Space AgencyThe European space agency whose Australia-based tracking work is one of the main beneficiaries of the bill. work in Australia can now enter duty-free, including equipment and other goods covered by the space tracking agreement.

Why was it introduced?

Temporary tariff changes for Ukraine, Russia and Belarus, space-agreement goods and sporting events were already operating under customs tariff proposals, and a gap would have opened unless they were written into the Act with matching start dates. The bill locks those changes into law, including retrospective commencement so the duty settings continue seamlessly.

Broader context

After Russia’s invasion of Ukraine, Australia temporarily changed tariffs to back Ukraine and penalise Russian and Belarusian goods, while a late-2022 check on European Space AgencyThe European space agency whose Australia-based tracking work is one of the main beneficiaries of the bill. imports found the existing concession did not actually cover goods that Australia had agreed to admit duty-free, and 2023 by-laws also opened duty-free entry for goods used at prescribed international sporting events including the FIFAThe world football body used in the page because the 2023 Women's World Cup concession was tied to a FIFA event. Women’s World Cup. This bill wrote those temporary settings into the Customs Tariff Act with matching retrospective start dates so they continued without a gap, preserved refunds for eligible past imports, and kept the Russian and Belarusian impost running to October 2025.

Key criticism

No significant public case against the bill is recorded so far; the only visible criticism was not about the tariff measures themselves but an attempt to attach an unrelated call for legislation to ban Australian weapons exports to Israel. That reservation came from the Australian Greens in the Senate, while no party represented in the debate opposed the bill's customs and sanctions changes on their merits.

Who supported it?

Clare O'neil MP introduced this bill. It passed on the voices.

Introduced in House 30 Nov 2023
Passed House 07 Feb 2024
Passed Senate 27 Mar 2024
Became law 08 Apr 2024

Did it become law?

Yes

Became law 08 Apr 2024

Final passage

Passed without a counted vote

1 recorded amendment or procedural vote was found, but no counted vote on the bill itself was recorded.

Passage speed

130 days

From introduction to the latest recorded parliamentary step

Official record

View on APH

Parliament of Australia bill page

What does this bill do?

  1. Imports for European Space AgencyThe European space agency whose Australia-based tracking work is one of the main beneficiaries of the bill. work in Australia can now enter duty-free, including equipment and other goods covered by the space tracking agreement.

  2. People and businesses that imported eligible goods for the European Space AgencyThe European space agency whose Australia-based tracking work is one of the main beneficiaries of the bill. program from 1 December 2022 can seek refunds of customs duty they already paid.

  3. Ukrainian goods, apart from excluded products already outside the measure, keep their temporary duty-free entry into Australia until 3 July 2024 instead of ending in 2023.

  4. Goods brought in for prescribed international sporting events, including the 2023 FIFAThe world football body used in the page because the 2023 Women's World Cup concession was tied to a FIFA event. Women's World Cup, can be duty-free from 1 January 2022 and past importers can claim refunds.

  5. Australia keeps the extra 35 per cent customs duty on goods made in Russia or Belarus until 24 October 2025, extending the measure by another two years.

Show source excerpts
  1. This amendment has effect that the goods covered by the Agreement, and prescribed by by‑law for paragraph (c) of table item 9, are eligible for the concessional customs duty rate of ‘Free’.
    Customs Tariff Amendment (Incorporation of Proposals) Bill (No. 2) 2023 explanatory memorandum
  2. This item, operating together with the table item 2 of clause 2 of the Bill, provides that the ‘Free’ rate of customs duty for the goods imported for use in the Agreed Activities applies retrospectively from 1 December 2022. This provides a benefit to those persons who have imported such goods from 1 December 2022, enabling them to apply for a refund of the import duties they have paid.
    Customs Tariff Amendment (Incorporation of Proposals) Bill (No. 2) 2023 explanatory memorandum
  3. This item amends paragraph 18B(1)(b) of the Customs Tariff Act to extend the duration, in which the importation of goods (covered by section 18B) that are the produce or manufacture of Ukraine, is subject to the temporary decrease in customs duties. The amendment extends the duration from the period of 12 months beginning on 4 July 2022 and ending on 3 July 2023 to the period beginning on 4 July 2022 and ending at the end of 3 July 2024. This results in the increase of the duration from 12 months to 24 months. The scope of section 18B of the Customs Tariff Act is otherwise not changed.
    Customs Tariff Amendment (Incorporation of Proposals) Bill (No. 2) 2023 explanatory memorandum
  4. This item, operating with table item 4 of clause 2 to the Bill, provides that the ‘Free’ rate of customs duty for the goods used in connection with an international sporting event prescribed by by-law applies from 1 January 2022. This provides a benefit to those persons who imported goods that comply with the by-law, imported from 1 January 2022, are eligible to apply for a refund of the duty they have paid.
    Customs Tariff Amendment (Incorporation of Proposals) Bill (No. 2) 2023 explanatory memorandum
  5. The final measure is the extension of the temporary additional duty for Russian and Belarusian goods for a further twenty-four months. The amendment for this measure replaces the end date in paragraph (5)(b) of section 18A of the Customs Tariff Act 1995. The additional duty rate of 35 per cent will, therefore, continue to apply to goods that are the produce or manufacture of Russia or Belarus in addition to the general rate of customs duty that applies to these goods. The additional duty applies to goods that are entered for home consumption between 25 April 2022 and 24 October 2025, other than those that are eligible for a schedule 4 concessional item or left for a direct shipment to Australia from a place of manufacture or warehouse prior to 25 April 2022.
    Second reading speech

Broader context for this bill

After Russia’s invasion of Ukraine, Australia temporarily changed tariffs to back Ukraine and penalise Russian and Belarusian goods, while a late-2022 check on European Space AgencyThe European space agency whose Australia-based tracking work is one of the main beneficiaries of the bill. imports found the existing concession did not actually cover goods that Australia had agreed to admit duty-free, and 2023 by-laws also opened duty-free entry for goods used at prescribed international sporting events including the FIFAThe world football body used in the page because the 2023 Women's World Cup concession was tied to a FIFA event. Women’s World Cup. This bill wrote those temporary settings into the Customs Tariff Act with matching retrospective start dates so they continued without a gap, preserved refunds for eligible past imports, and kept the Russian and Belarusian impost running to October 2025.

  1. 31 Mar 2022

    Australia announces extra duty on Russian and Belarusian goods

    The government said it would temporarily remove Most Favoured Nation treatmentThe normal trade rule that gives imports the standard customs duty rate unless Australia chooses a special rate. and impose an extra 35 per cent customs duty on most goods from Russia and Belarus in response to Russia’s invasion of Ukraine.

    Customs Tariff Amendment (Incorporation of Proposals) Bill (No. 2) 2023 explanatory memorandum ↗
  2. 04 July 2022

    Australia grants temporary duty-free entry for Ukrainian goods

    The Prime Minister announced a temporary free customs duty rate for Ukrainian goods to support Ukraine’s trade and recovery during the war.

    Customs Tariff Amendment (Incorporation of Proposals) Bill (No. 2) 2023 explanatory memorandum ↗
  3. late 2022

    Border Force finds European Space AgencyThe European space agency whose Australia-based tracking work is one of the main beneficiaries of the bill. imports are missing the promised concession

    After the European Space AgencyThe European space agency whose Australia-based tracking work is one of the main beneficiaries of the bill. sought advice, the Australian Border ForceThe agency that checked whether European Space Agency imports were actually covered by the existing duty concession. concluded that the existing International Organisation ConcessionA customs concession that lets some goods for certain international organisations enter Australia without duty. did not actually cover goods imported under the Australia-European Space AgencyThe European space agency whose Australia-based tracking work is one of the main beneficiaries of the bill. space tracking agreement.

    Customs Tariff Amendment (Incorporation of Proposals) Bill (No. 2) 2023 explanatory memorandum ↗
  4. 31 Mar 2023

    Tariff notice opens duty-free treatment for European Space AgencyThe European space agency whose Australia-based tracking work is one of the main beneficiaries of the bill. goods

    A notice of intention to alter the tariff expanded the concession for goods covered by the space tracking agreement and applied it from 1 December 2022 so past duty paid could be refunded.

    Customs Tariff Amendment (Incorporation of Proposals) Bill (No. 2) 2023 explanatory memorandum ↗
  5. 10 July 2023

    By-law makes FIFAThe world football body used in the page because the 2023 Women's World Cup concession was tied to a FIFA event. Women’s World Cup goods duty-free

    A customs by-law gave a free duty rate to eligible goods imported for use in Australia in connection with the 2023 FIFAThe world football body used in the page because the 2023 Women's World Cup concession was tied to a FIFA event. Women’s World Cup.

    Customs Tariff Amendment (Incorporation of Proposals) Bill (No. 2) 2023 explanatory memorandum ↗
  6. 25 Sept 2023

    Tariff notice extends the Russian and Belarusian impost to 2025

    A further tariff notice set up the extension of the temporary extra duty on Russian and Belarusian goods until 24 October 2025.

    Customs Tariff Amendment (Incorporation of Proposals) Bill (No. 2) 2023 explanatory memorandum ↗
  7. 08 Apr 2024

    Royal AssentThe final step that turns a bill passed by Parliament into an Act of law. locks the temporary tariff changes into law

    Royal AssentThe final step that turns a bill passed by Parliament into an Act of law. completed the bill’s passage and secured the continuing legal basis for the Ukraine, Russia-Belarus, European Space AgencyThe European space agency whose Australia-based tracking work is one of the main beneficiaries of the bill. and sporting-event tariff settings.

    Parliamentary timeline ↗

How did it move through Parliament?

House Senate
Introduced 30 Nov 2023

The bill was formally presented to the chamber and read a first time, which starts its parliamentary journey.

Introduced and read a first time

Second reading opened 30 Nov 2023

A minister or sponsoring member moved the second reading, opening the main debate on the bill's purpose and principles.

Second reading moved

Second reading debate 06 Feb 2024

The bill reached this recorded parliamentary step.

Sent to Federation Chamber for debate 06 Feb 2024

The bill reached this recorded parliamentary step.

Referred to Federation Chamber

Federation Chamber debate 06 Feb 2024

The bill reached this recorded parliamentary step.

Second reading debate

House second reading agreed 06 Feb 2024

The chamber agreed to the bill at second reading, meaning it accepted the bill in principle and allowed it to continue.

Second reading agreed to

Returned from Federation Chamber 07 Feb 2024

The bill reached this recorded parliamentary step.

Reported from Federation Chamber

House third reading agreed 07 Feb 2024

The chamber agreed to the bill at third reading, which completed passage through that chamber.

Third reading agreed to

Introduced 08 Feb 2024

The bill was formally presented to the chamber and read a first time, which starts its parliamentary journey.

Introduced and read a first time

Second reading opened 08 Feb 2024

A minister or sponsoring member moved the second reading, opening the main debate on the bill's purpose and principles.

Second reading moved

Second reading debate 21 Mar 2024

The bill reached this recorded parliamentary step.

Senate second reading agreed 27 Mar 2024

The chamber agreed to the bill at second reading, meaning it accepted the bill in principle and allowed it to continue.

Second reading agreed to

Senate third reading agreed 27 Mar 2024

The chamber agreed to the bill at third reading, which completed passage through that chamber.

Third reading agreed to

Passed both houses 27 Mar 2024

Both houses passed the bill in the same form, completing parliamentary passage.

Finally passed both Houses

Assent 08 Apr 2024

The Governor-General gave Royal AssentThe final step that turns a bill passed by Parliament into an Act of law., turning the bill into an Act.

The main case against this bill

No significant public case against the bill is recorded so far; the only visible criticism was not about the tariff measures themselves but an attempt to attach an unrelated call for legislation to ban Australian weapons exports to Israel. That reservation came from the Australian Greens in the Senate, while no party represented in the debate opposed the bill's customs and sanctions changes on their merits.

Criticism was narrow and largely unrelated to the bill's core tariff changes.

Unrelated Israel arms-export concern

The only recorded reservation was a Senate amendment seeking to add a call for the Government to introduce legislation prohibiting the export of weapons and other military equipment to Israel. That did not argue against the bill's customs tariff measures themselves, but showed some senators wanted the debate used to press a separate foreign-policy response.

Raised by Australian Greens senators Source ↗

Recorded votes

How the bill itself passed

The bill passed both chambers on the voices. The counted divisions below were about amendments or procedure, not final passage.

Passed

House passed the bill

House agreed to the bill's third reading on the voices, so there is no list of individual Aye and No votes for final passage in that chamber.

07 Feb 2024

Passed on the voices

In a voice vote, members call out Aye or No and the presiding officer judges which side has it. Individual names are only recorded if a formal division is called.

Passed

Senate passed the bill

Senate agreed to the bill's third reading on the voices, so there is no list of individual Aye and No votes for final passage in that chamber.

27 Mar 2024

Passed on the voices

In a voice vote, members call out Aye or No and the presiding officer judges which side has it. Individual names are only recorded if a formal division is called.

Amendments at a glance

Recorded amendment and procedural votes grouped by chamber. Expand a vote to see the party breakdown.

Senate

Defeated

Call for ban on arms exports to Israel

Aye 13 No 27

Defeated 13 to 27. Support came from Greens and minor parties and independents. Opposition came from Labor, Liberal Party, Nationals, and Jacqui Lambie Network.

27 Mar 2024

This was the recorded division on the Greens second-reading statement, and its defeat meant the bill continued without that added call.

Party Recorded votes Aye / No
Labor 0 / 17
Greens 11 / 0
Liberal Party 0 / 5
Independent 2 / 0
Nationals 0 / 2
Jacqui Lambie Network 0 / 1
One Nation 0 / 1
UAP 0 / 1

These are amendment votes, not the final passage vote on the bill itself. The bill passed both chambers on the voices.

Who spoke, and what they said

Start here — lead voices

Sponsor speech Supports

Clare O'Neil

Australian Labor Party • MP 30 Nov 2023

O'Neil supports the bill and says it is needed to keep customs concessions and sanctions in place, especially the measures responding to Russia's invasion of Ukraine.

Read in Hansard ↗
Lead supporting voice Supports

Michael McCormack

National Party • MP 06 Feb 2024

McCormack says the coalition supports the bill because it backs duty-free arrangements for the European Space AgencyThe European space agency whose Australia-based tracking work is one of the main beneficiaries of the bill., aid for Ukraine, sporting imports, and higher duties on Russian and Belarusian goods.

Read in Hansard ↗
Lead voice Supports

Jenny McAllister

Australian Labor Party • Senator 08 Feb 2024

Jenny McAllister supports the bill and says it is needed to carry through the government’s customs tariff proposals for space cooperation, Ukrainian goods, the Women’s World Cup, and sanctions on Russian and Belarusian goods.

Read in Hansard ↗
Lead voice Supports

James Paterson

Liberal Party • Senator 21 Mar 2024

Paterson says the coalition will support the bill because it makes sensible tariff changes, including extending the Russia and Belarus duties, continuing duty-free treatment for Ukrainian goods, and supporting the European Space AgencyThe European space agency whose Australia-based tracking work is one of the main beneficiaries of the bill. agreement.

Read in Hansard ↗

All speeches by bloc

Labor

2 speakers · 3 contributions · 2 support

Coalition

3 speakers · 3 support

  1. Kevin Hogan Hogan says the opposition will support the bill because it implements four customs tariff proposals already moved in the House.
    “I rise to speak in support of the Customs Tariff Amendment (Incorporation of Proposals) Bill (No. 2) 2023, and the opposition will be supporting this bill as it goes through the House. This bill will amend the Customs Tariff Act 1995 to incorporate the measures contained in four customs tariff proposals that were moved in the 2023 winter and spring parliamentary sittings.”

    National Party • MP • 06 Feb 2024

    Read the full speech in Hansard ↗

Full record

Full chat