This bill became law on Dec 10th, 2024.
Budget, tax & economy
Australia permanently removes customs duty on more than 450 imported goods, which cuts import costs and paperwork for businesses bringing in everyday items.
Fast-start tariff changes had already begun under 2024 Customs Tariff ProposalsA fast-track notice used to change tariff rates before the changes are later written into the law., and without this bill there would be a gap before they were written into the law. The bill locks in those changes by abolishing nuisance tariffsSmall import duties that raise little money but still create extra cost and paperwork for businesses., extending Ukraine’s duty-freeIn this bill, this means no customs duty is payable on the listed goods. access, and cleaning up outdated tariff rules.
Australia’s tariff law still carried general duty rates on hundreds of imports even though many were already entering at concessional or freeIn this bill, this means no customs duty is payable on the listed goods. trade agreement rates, and the 2024-25 Budget also backed extending Ukraine’s temporary duty-freeIn this bill, this means no customs duty is payable on the listed goods. access while preserving tariff cuts already reached under the Regional Comprehensive Economic PartnershipA free trade agreement that affects how some imported goods are taxed, including the move to duty-free treatment on this page. from 1 July 2024. Customs tariff proposalsA fast-track notice used to change tariff rates before the changes are later written into the law. moved in July 2024 brought those changes into effect quickly, and this bill then wrote them permanently into the Act, removed obsolete phase-down provisions and, after Parliament passed it and Royal AssentThe final step that turns a passed bill into an Act of Parliament. was given, locked in the new settings.
No significant public case against the bill is recorded so far, and no party represented in the debate appears to have argued that the tariff cuts, law clean-up or Ukraine extension would cause harm. The recorded speeches were supportive across government and opposition speakers, so any criticism appears limited to ordinary implementation or drafting risk rather than a substantive policy objection.
Julian Hill MP introduced this bill. It passed on the voices.
Did it become law?
Yes
Became law 10 Dec 2024
Final passage
Passed without a counted vote
Members called out ‘aye’ or ‘no’ — no individual votes were recorded.
Passage speed
33 days
From introduction to the latest recorded parliamentary step
Meaning
Australia permanently removes customs duty on more than 450 imported goods, which cuts import costs and paperwork for businesses bringing in everyday items.
Goods covered by the Regional Comprehensive Economic PartnershipA free trade agreement that affects how some imported goods are taxed, including the move to duty-free treatment on this page. keep any tariff cuts already reached and move to duty-freeIn this bill, this means no customs duty is payable on the listed goods. from 1 July 2024, so those imports are not charged more than Australia’s general tariff rate.
Most goods made in Ukraine keep duty-freeIn this bill, this means no customs duty is payable on the listed goods. entry into Australia until 3 July 2026, extending the earlier two-year relief to four years.
Alcohol, fuel, tobacco and some other listed Ukrainian goods do not get full duty-freeIn this bill, this means no customs duty is payable on the listed goods. treatment, so existing excise-like border charges still protect Australian producers of those products.
The law is also cleaned up by deleting old tariff phase-down rules for goods from Australia’s general tariff list and for some Korean and Japanese imports where the duty had already fallen to zero.
The amendments made by this item will enact into law the alterations made by Proposal No. 1 to the tariff headings and subheadings in Schedule 3 to the Customs Tariff Act identified as being subject to nuisance tariffs. This has the intended effect of permanently reducing the duty rate applicable to all goods classified to the specified tariff heading or subheading to ‘Free’, resulting in no customs duty being payable at the time of the goods’ entry into home consumption.Customs Tariff Amendment (Incorporation of Proposals and Other Measures) explanatory memorandum
The amendments made by these items will enact into law the remaining tariff alterations made by Proposal No. 1 to permanently maintain the staged customs duty rate reductions in place as at 1 January 2024 applicable to goods classified to the headings and subheadings and to permanently reduce the customs duty on those goods to the rate of “Free” from 1 July 2024.Customs Tariff Amendment (Incorporation of Proposals and Other Measures) explanatory memorandum
The purpose of the amendment is to implement the alteration made by Proposal No. 2. The amendments made by this item has effect such that the temporary decrease in duties for goods from Ukraine covered by section 18B is in respect of produce or manufacture of Ukraine imported into Australia during the period beginning on 4 July 2022 and ending at the end of 3 July 2026. The amendment results in the increase of the duration of the temporary reduction in duties from 24 months to 48 months. The amendment does not otherwise change the scope of section 18B of the Customs Tariff Act.Customs Tariff Amendment (Incorporation of Proposals and Other Measures) explanatory memorandum
However, this ‘Free’ rate of duty continues not to apply to goods classified under a tariff classification in Chapters 22 (Beverages, spirits and vinegar), 24 (Tobacco and manufactured tobacco substitutes etc.), 27 (Mineral fuels, mineral oils etc.), 29 (Organic chemicals), 34 (Soap etc.) or 38 (Miscellaneous chemical products) of Schedule 3 to the Customs Tariff Act for which a ‘Developing Country’ (DC) tariff rate is listed. The rate of duty for these goods would instead be calculated as the lower rate of either the ‘DC’ rate in column 3 of Schedule 3, or any concessional rate applying in Schedule 4. These exceptions continue to maintain the excise‑equivalent customs duty payable for goods such as alcohol, fuel and tobacco, ensuring that domestic producers are not disadvantaged by these measures.Customs Tariff Amendment (Incorporation of Proposals and Other Measures) explanatory memorandum
A number of the phasing rates in schedules 3, 10 and 11 to the Customs Tariff Act have been incrementally reduced to 'free'. The increments are now redundant and no longer required in the text of the Customs Tariff Act. The repeal of these provisions will simplify the text without altering the operation of the act or the duty rates applied to any goods. I commend this bill to the chamber.Second reading speech
Context
Australia’s tariff law still carried general duty rates on hundreds of imports even though many were already entering at concessional or freeIn this bill, this means no customs duty is payable on the listed goods. trade agreement rates, and the 2024-25 Budget also backed extending Ukraine’s temporary duty-freeIn this bill, this means no customs duty is payable on the listed goods. access while preserving tariff cuts already reached under the Regional Comprehensive Economic PartnershipA free trade agreement that affects how some imported goods are taxed, including the move to duty-free treatment on this page. from 1 July 2024. Customs tariff proposalsA fast-track notice used to change tariff rates before the changes are later written into the law. moved in July 2024 brought those changes into effect quickly, and this bill then wrote them permanently into the Act, removed obsolete phase-down provisions and, after Parliament passed it and Royal AssentThe final step that turns a passed bill into an Act of Parliament. was given, locked in the new settings.
Budget backs nuisance tariff cuts and extended Ukraine relief
The budget funded abolition of nuisance tariffsSmall import duties that raise little money but still create extra cost and paperwork for businesses. and a two-year extension of duty-freeIn this bill, this means no customs duty is payable on the listed goods. access for most Ukrainian goods, setting the policy direction later written into the bill.
Customs Tariff Amendment (Incorporation of Proposals and Other Measures) explanatory memorandum ↗RCEPA free trade agreement that affects how some imported goods are taxed, including the move to duty-free treatment on this page. goods move to duty-freeIn this bill, this means no customs duty is payable on the listed goods. treatment from mid-2024
Imports covered by the Regional Comprehensive Economic PartnershipA free trade agreement that affects how some imported goods are taxed, including the move to duty-free treatment on this page. kept the tariff cuts already reached and moved to a freeIn this bill, this means no customs duty is payable on the listed goods. rate from this date rather than reverting to the general tariff.
User-provided bill summary ↗Customs tariff proposalsA fast-track notice used to change tariff rates before the changes are later written into the law. start fast-tracked tariff changes
A customs tariff proposalA fast-track notice used to change tariff rates before the changes are later written into the law. moved in the House began replacing general duty rates with freeIn this bill, this means no customs duty is payable on the listed goods. rates for more than 450 tariff lines before the changes were formally incorporated into the Act.
Hansard second reading speech ↗Government introduces the bill to lock the July tariff changes into law
The second reading speech said the bill would incorporate two July 2024 tariff proposals, extend Ukraine’s duty-freeIn this bill, this means no customs duty is payable on the listed goods. access and make technical clean-up amendments to the tariff schedule.
Hansard second reading speech ↗Parliament passes the bill
Both houses passed the bill in the same form, clearing the way for the temporary proposalA fast-track notice used to change tariff rates before the changes are later written into the law.-based tariff settings to become permanent legislation.
Parliamentary timeline ↗Royal AssentThe final step that turns a passed bill into an Act of Parliament. makes the tariff changes permanent
Royal AssentThe final step that turns a passed bill into an Act of Parliament. turned the bill into an Act, cementing duty-freeIn this bill, this means no customs duty is payable on the listed goods. treatment for the covered imports, extending most Ukrainian relief to 3 July 2026 and removing spent tariff phase-down rules.
Parliamentary timeline ↗Legislative route
The bill was formally presented to the chamber and read a first time, which starts its parliamentary journey.
Introduced and read a first time
A minister or sponsoring member moved the second reading, opening the main debate on the bill's purpose and principles.
Second reading moved
The bill reached this recorded parliamentary step.
The bill reached this recorded parliamentary step.
Referred to Federation Chamber
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
The bill reached this recorded parliamentary step.
Reported from Federation Chamber
The chamber agreed to the bill at third reading, which completed passage through that chamber.
Third reading agreed to
The bill was formally presented to the chamber and read a first time, which starts its parliamentary journey.
Introduced and read a first time
A minister or sponsoring member moved the second reading, opening the main debate on the bill's purpose and principles.
Second reading moved
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
The chamber agreed to the bill at third reading, which completed passage through that chamber.
Third reading agreed to
Both houses passed the bill in the same form, completing parliamentary passage.
Finally passed both Houses
The Governor-General gave Royal AssentThe final step that turns a passed bill into an Act of Parliament., turning the bill into an Act.
Key criticism
No significant public case against the bill is recorded so far, and no party represented in the debate appears to have argued that the tariff cuts, law clean-up or Ukraine extension would cause harm. The recorded speeches were supportive across government and opposition speakers, so any criticism appears limited to ordinary implementation or drafting risk rather than a substantive policy objection.
No significant public case against the bill is recorded so far.
Votes
The bill passed both chambers on the voices, so there is no list of individual Aye and No votes for final passage.
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.
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.
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.
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.
Parliamentary debate
Start here — lead voices
Julian Hill supports the bill, saying it locks in lower or freeIn this bill, this means no customs duty is payable on the listed goods. tariffs on more than 450 classifications, extends freeIn this bill, this means no customs duty is payable on the listed goods. duty for Ukrainian goods, and cleans up redundant tariff text.
Read in Hansard ↗Tehan supports the bill because it extends duty-freeIn this bill, this means no customs duty is payable on the listed goods. access for goods imported from Ukraine, and he says that continued support is important in response to Russia's invasion.
Read in Hansard ↗McCarthy supports the Customs Tariff Amendment (Incorporation of Proposals and Other Measures) Bill 2024 and says it will cut business compliance costs, simplify the tariff law and extend freeIn this bill, this means no customs duty is payable on the listed goods. duty treatment for Ukrainian goods.
Read in Hansard ↗All speeches by bloc
2 speakers · 2 support
“I commend this Bill to the Chamber.”Read the full speech in Hansard ↗
“The 'free' rate of duty for these tariff classifications applied from 1 July 2024.”Read the full speech in Hansard ↗
1 speaker · 1 support
“Australia has played a role in supporting Ukraine, and that is something that we should all be immensely proud of. We have to make sure that we continue to provide that support, including by enabling Ukraine to export their goods here to Australia and by making sure that we continue to say to Russia, 'What you have done is morally wrong, and we will make sure we oppose it every single day and we will make sure that your exports will not be allowed to come here.' We have to fight this tyranny and we have to help support Ukraine in fighting this tyranny. That's why the particular aspect of the bill which extends the duty-free access for goods imported from Ukraine by a further 24 months, from 4 July 2024 to 3 July 2026, is so welcome, especially when it was the coalition that initially put this measure in place after that heinous act by Russia.”Read the full speech in Hansard ↗
Record
House · Introduced and read a first time
Introduced
The bill was formally presented to the chamber and read a first time, which starts its parliamentary journey.
House · Second reading moved
Second reading opened
A minister or sponsoring member moved the second reading, opening the main debate on the bill's purpose and principles.
House · Second reading debate
Second reading debate
The bill reached this recorded parliamentary step.
House · Referred to Federation Chamber
Referred to Federation Chamber
The bill reached this recorded parliamentary step.
House · Second reading agreed to
Second reading agreed
The chamber agreed to the bill at second reading, meaning it accepted the bill in principle and allowed it to continue.
House · Reported from Federation Chamber
Reported from Federation Chamber
The bill reached this recorded parliamentary step.
House · Third reading agreed to
Third reading agreed
The chamber agreed to the bill at third reading, which completed passage through that chamber.
Senate · Introduced and read a first time
Introduced
The bill was formally presented to the chamber and read a first time, which starts its parliamentary journey.
Senate · Second reading moved
Second reading opened
A minister or sponsoring member moved the second reading, opening the main debate on the bill's purpose and principles.
Senate · Second reading agreed to
Second reading agreed
The chamber agreed to the bill at second reading, meaning it accepted the bill in principle and allowed it to continue.
Senate · Third reading agreed to
Third reading agreed
The chamber agreed to the bill at third reading, which completed passage through that chamber.
Parliament · Finally passed both Houses
Passed both houses
Both houses passed the bill in the same form, completing parliamentary passage.
Assent · Assent
Assent
The Governor-General gave Royal AssentThe final step that turns a passed bill into an Act of Parliament., turning the bill into an Act.
